A:
~QlF(@u e A share Ａ股；甲类股份
_;0RW abatement of tax 减税；减扣免税额
C-)d@LWI ABN AMRO Bank N.V. 荷兰银行
2z" <m2 a above-the-line expenditure 线上项目支出；经常预算支出
si)>:e above-the-line receipt 线上项目收入；经常预算收入
[3qH? 2& ABSA Asia Limited 南非联合亚洲有限公司
x#&_/oqAk absolute change 绝对数值变更
wd f;LM absolute expenditure 实际开支
TBrw ir absolute guideline figure 绝对准则数字
/\<x8BJ absolute interest 绝对权益
d(XOZF absolute order of discharge 绝对破产解除令
J_7@d]0R absolute profit margin 绝对利润幅度
f8SO:ihXL absolute value 实值；绝对值
V=5S=7 Z: absolutely vested interest 绝对既得权益
iLJ @oM;2 absorbed cost 已吸收成本；已分摊成本
K?[Vz[-Fc absorption 吸收；分摊；合并
U^|T{g+O absorption rate 吸收率；摊配率；分摊率
RM,aG}6M)M ACB Finance Limited 亚洲商业财务有限公司
h~]e~u V acceptable form of reciprocity 合理的互惠条件
R) :Xs . acceptable rate 适当利率；适当汇率
J=78p#XUg acceptance agreement 承兑协议
YmFg# e S acceptance for honour 参加承兑
7P(jMalq acceptor 承兑人；接受人；受票人
F .Zk};lb acceptor for honour 参加承兑人
n*ShYsc accident insurance 意外保险
Dn J `]r Accident Insurance Association of Hong Kong 香港意外保险公会
j;b>~_ U% accident insurance scheme 意外保险计划
3M+rFB}tS accident year basis 意外年度基准
0{%@"Fb0O accommodation 通融；贷款
$ 0K@= 7ms accommodation bill 通融票据；空头票据
mD.6cV accommodation party 汇票代发人
.tGz, z} account balance 帐户余额；帐户结余
-`{W ~yz account book 帐簿
$:oC \K6 account collected in advance 预收款项
WkE="E} account current book 往来帐簿
,j`48S@ account of after-acquired property 事后取得的财产报告
<QFayZ$ account of defaulter 拖欠帐目
&+@`Si= account payable 应付帐款
zSD_t account payee only [A/C payee only] 只可转帐；存入收款人帐户
%z1^ account receivable 应收帐款
T 30f p account receivable report 应收帐款报表
]S]W|m7=.Z account statement 结单；帐单；会计财务报表
M^8zqAA account title 帐户名称；会计科目
#BcUE?K*N accountant's report 会计师报告
u6?9#L( Accountant's Report Rules 会计师报告规则
/ [49iIzC accounting and auditing procedure 会计与审计程序；会计与核数程序
ps:`rVQ7 Accounting Arrangements 《会计安排》
n{M Th_C4n accounting basis 会计基础
;SjNZi)4d accounting by Official Receiver 破产管理署署长呈交的帐目
P2f^]z Accounting Circular 《会计通告》
N9#xT X accounting class 会计类别
QN$s %&O accounting date 记帐日期；会计结算日期
c%hXj#; accounting for money 款项核算
t bR Accounting Officer 会计主任
i.W* Go+ accounting period 会计报告期；会计期
"5k 6 FV accounting policy 会计政策；会计方针
J;>~PXB accounting practice 会计惯例
\/j, accounting principle 会计准则
s#aj5_G accounting record 会计记录
) V>OND accounting report 会计报告
'{.4~: Accounting Services Branch [Treasury] 会计事务部〔库务署〕
v'?o#_La+ Accounting Society of China 中国会计学会
|O>e=HC#q8 accounting statement 会计报表
56c[$ q accounting system 会计制度；会计系统
-(WR hBpw accounting transaction 会计事项；帐务交易
MK/8<i< . accounting treatment 会计处理
X\H P{$fY_ accounting year 会计年度
>lqo73gM9 accretion 增值；添加
G;vj3#u? accrual 应计项目；应累算数目
e4Qjx*[G accrual basis 应计制；权责发生制
j #:
ARb accrual basis accounting 应计制会计；权责发生制会计
nj;3U^ accrue 应累算；应计
w0j'>4 accrued benefit 应累算利益
=8tK]lb accrued charges 应计费用
x"C7NW[$ accrued cumulative preference share dividend 应累算的累积优先股股息
.),9q z` accrued expenses 应累算费用
/ *BU5 accrued interest payable 应付利息；应计未付利息
d` flYNg4 accrued interest receivable 应收利息；应计未收利息
:/5G Hfyj accrued right 累算权益
P/[RH e accruing profit 应累算的利润
yFmy accumulated fiscal reserve 累积财政储备
3w |5%` accumulated profit 累积利润；滚存溢利
1QD4 9) accumulated reserve 累积储备
>jmHe^rH accumulation of surplus income 累积收益盈余
(G./P@/[ acquired assets 既得资产
H? z~V-8 acquisition 收购；购置；取得
O> nM eU acquisition cost 购置成本
WFk%nO/ acquisition expenses 购置费用
%vZHHBylu acquisition of 100% interest 收购全部股权
W*_c* acquisition of control 取得控制权
j[\:#/J acquisition of fixed assets 购置固定资产
_U4@W+lhX_ acquisition of shell “买壳”
P* &0HbJ acquisition price 收购价
6m]?*k1HC act of God 天灾
}{@y]DcdM4 acting partner 执事合伙人
^;s/4 active market 买卖活跃的市场；交投畅旺的市场；旺市
2- Q5l* active partner 积极参与的合伙人
GLZ*5kw active trading 交投活跃
Qt>kythi actual circulation 实际流通
Ev3' EA~` actual cost 实际成本
C|IHRw`[ actual expenditure 实际开支；实际支出
?#&[1.= u actual income 实际入息；实际收入；实际收益
owA8hGF actual market 现货市场
p8-$MF]] 6 actual price 现货价；实际价格
PbS1`8|4 actual profit 实际利润
+'93%/: actual quotation 实盘；实际价位；实际报价
&XI9%h9| actual year basis 按实际年度计算
F{Yr8(UHA actuals 实货
}dMX1e1h8 actuarial investigation 精算调查
Zon7G6s9` actuarial principle 精算原则
I!9>"s12 actuarial report 精算师报告
kiyKL:6D| Actuarial Society of Hong Kong 香港精算学会
ju;OQC~[L] actuarial valuation 精算师估值
N+ ]O#Js? actuary 精算师
KTmwkZcfYD ad referendum agreement 暂定协议；有待覆核的协定
]:2Ro:4Yv ad valorem duty 从价税；按值征税
4:O.x# p ad valorem duty system 从价税制
WEG!;XZ ad valorem fee 从价费
<1lB[:@%U ad valorem tariff 从价关税
_D{FQRU<YD additional allowance 额外免税额
EFI!b60mc additional amount for unexpired risk 未过期风险的额外款额
1/ j >| additional assessable profit 补加应评税利润
d
{ P $}b additional assessment 补加评税
OKau3T] additional commitment 额外承担
jjE u additional commitment vote 额外承担拨款
j p~Tlomp additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
l'2vo=IQ additional dependent parent allowance 供养父母额外免税额
@44*<!da additional provision 额外拨款
QALr additional stamp duty 附加印花税
jJvd!,=) additional tax 补加税罚款；补加税款
@Ss W Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
99'c\[fd' adjudged bankrupt 被裁定破产
`< T4 En adjudicated bankrupt 裁定破产人
qSD`S1 '2; adjudication fee 裁定费；评定印花税额手续费；评估契据费
KX!/n`2u adjudication of bankruptcy 裁定破产；宣告破产
RHv K Wt adjudication of insolvency 裁定无力偿还债务
,d.5K*?aI adjusted actual 经调整的实数；调整后的实数
y!S:d adjusted current assets 经调整的流动资产；调整后的流动资产
${ DSH adjusted figure 经调整的数字；调整后的数额
n++ak\ adjusted liabilities 经调整的负债；调整后的负债
OU]"uV<( adjusted loss 经调整的亏损；调整后的亏损
%Rr_fSoV 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
9|@5eN:N adjusted profit 经调整的利润；调整后的利润
&E!m(|6?+ adjusted surplus 经调整的盈余额；调整后的盈余额
<pG 4 g adjusted value 经调整的价值；调整后的价值
2p 7;v7)y adjustment 调整；修订；理算〔保险〕
N 5{w adjustment centre 调剂中心
' < >Q20 adjustment lag 调整过程的时间差距；调整时差
Ag(J SVY adjustment mechanism 调整机制
vt(}8C+ adjustment of loss 亏损调整
%g>k0~TRf# adjustment process 调整过程；调整程序
4pcIH5)z adjustment range 调整幅度
}LEasj administered exchange rate 受管制汇率
z([HGq5 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
]*)l_mut7 administration expenses 行政费用
1Zo3K<*J administration fee 手续费；行政费
r@'~cF]m administration in bankruptcy 破产管理
E2.!|u2 administration order 遗产管理令
!T~uxeZ/; administrator 管理人；遗产管理人
+zo\#8*0MF administrator of the estate 遗产管理人
mL;oR 4{ admission of debt 债项承认书
s{Y-Vdx admission of proof 接纳债权证明
k"/}9[6:U5 advance 放贷款项；垫付款项；预支款项；预付款项
g*4^HbVxt advance account 暂支帐目；预付款帐户
\qG` ts advance compensation 预付补偿金
{ Rxb_9 advance from shareholder 股东垫款
3_i29ghv advance pending reimbursement 预支以待日后付还
o9]!*Y!RA advanced economy 先进经济体系
wYv++<
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@qA11C.hq advances warrant 垫款令
=gd~rk9 advancing 贷出
l
u{6 adverse balance 逆差
Nh4& 3"g| adverse exchange 逆汇
(J (SwL| advertisement addressed to shareholders 在报章刊登的致股东通告
Yfz`or\@= advice for collection 托收通知书
!\Xrl) $j{ advice of drawing 提款通知书；汇票通知书
dg(sRTi{ advice of payment 付款通知
H:16aaMn( Advisory Committee [Securities and Futures Commission]
{
"f}
}}l 谘询委员会〔证券及期货事务监察委员会〕
~qA\u5sB9@ Advisory Committee on Diversification 经济多元化谘询委员会
3
}#rg affidavit 誓章；遗产申报誓章
bK!uR&i^l affidavit of no receipt 述明无收款的誓章
w,!N{hv( affiliate 联号；联营公司；附属公司
m'ZxmsFo affiliated company 附属公司；联号；联营公司
{~Q}{ha affirmation [estate duty] 非宗教式宣誓〔遗产税〕
bl|)/ )6o affordability 负担能力
j4#S/:Q<7 African Development Bank [AfDB] 非洲开发银行
pWoeF=+y]W after-acquired property 事后取得的财产
>T\^dHtz after-hours dealing 市后交易
uxW<Eh4H* after-tax profit 税后盈利；税后利润；税后溢利
B/JMH 1r agency agreement 代理协议
{'?PGk%v agency expenses 代理机构的开支
Ff[GR$m agency fee 代理费
2P|j <~JS Agency Law 《代理法》
{]7 lh#M agent 代理人；承销人
^|cax| > agent of company 公司代理人
^/$ U(4 agent's fee 代理人费；经纪费
=u5( zaBe aggregate 总计；总数；总体数字
TSRl@QVy aggregate amount 总款额；总额
~(.&nysZ- aggregate assets and liabilities 总体资产与负债
*Oh]I|? aggregate at constant price 按固定价格计算的总体数字
{-)I2GJav aggregate demand 总需求
lB G"COu aggregate gross position 总持仓量
+3R/g @n aggregate limit 总限额
gI+dyoh aggregate of salaries tax 合计薪俸税
S$GWY^5}{ aggregate performance 总体表现；总体业绩
[](] "r aggregate supply 总体供应
mr XmM< aggregate surplus 总盈余
j3'SM#X aggregate total 整体总额
I-/-k. aggregate value 总值；合计价值
%^;rYn3 aggregated basis 合计基准
.DhB4v& aggregated net chargeable income 合计应课税入息实额
,Q+.kAh !G aggregation 合并计算；合计；总和
^^[A\' aggregation of incomes of husband and wife 夫妇入息合并计算
9H
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@u-CR8^ agio 差价；贴水
gt(!I^LHYc Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
G mmh&Uj Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[5MV$)"!j 《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》
[85tZr] Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Cuom_+wV& 《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》
$69d9g8-(! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
p!`S]\XEB 《香港政府和大韩民国政府关于相互促进和保护投资协定》
D+4$l+\u agreement for a settlement 授产协议
G ,@ Jo[e agreement for assignment 转让协议
/+?eSgM/ agreement for sale 售卖协议；买卖协议
kcl Z+E agreement for sale and purchase 买卖协议
$1|65j[e agreement for the payment of interest 支付利息协议
fRcy$ agreement for the repayment of money 还款协议
di~ [Ivw agreement of reinsurance 再保险协议
hsZ@)[/: Agricultural Bank of China 中国农业银行
!=v d:, air passenger departure tax 飞机乘客离境税
7@ !3.u1B Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
D.x&N~- airport tax 机场税
Q\*zF,ek alcohol duty 酒精税
" 8g\UR"[ alienation 让与；让渡；转让
]
N7(<EV/ alimony 生活费；赡养费
eeOG(@@o( All Ordinaries Index [AOI] 所有普通股指数
M4L<u,\1s all risks 全险；综合险
yOm#c>X All Sales Record for Stock Market 《股票市场成交报告》
sbq:8P# Allied Capital Resources Limited 新联财务有限公司
?#/~ BZR! all-items index [Consumer Price Index] 总指数〔消费物价指数〕
O
_^Y*! allocation letter 拨款信件
I=4G+h5p allocation of fund 分配款项；预留款项
cg}lF9;d allocation of profit 利润分配；溢利分配
zw%1 a 3! allocation warrant 拨款令
Xcc i)",! allotment 分配；配股
b}m@2DR'|m allotment notice 股份配售通知；配股通知
VP6_}9:9
allotment of shares 股份分配
-b'/}zz allowable 可获宽免；免税的
?s9f}> allowable business loss 可扣除的营业亏损
n wO5<b; allowable expenses 可扣税的支出
$gaGaB allowance 免税额；津贴；备抵；准备金
srd\Mf_Ej allowance for debts 债项的免税额
jlaC: (6 allowance for depreciation by wear and tear 耗损折旧免税额
0$. ;EGP allowance for funeral expenses 殡殓费的免税额
m=D9V-P allowance for inflation 为通货膨胀而预留的款项；通胀准备金
cIXqnb allowance for repairs and outgoings 修葺及支出方面的免税额
NPt3#k^bW allowance to debtor 给债务人的津贴
6=jL2cqx alteration of capital 资本更改
zkHyx[L alternate trustee 候补受托人
x Z`h8 amalgamation 合并
D#d
\1g ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
'TDp%s*; ambit of charges 征税范围；收费范围
L=kETJ:g amended valuation 经修订的估值
$`"$ZI6[ American Commodities Exchange 美国商品交易所
8:"s3xaO3 American Express Bank Limited 美国运通银行
md /NMC
\ American Stock Exchange 美国证券交易所
x UT lM amortization 摊销
jFwJ1W;?- amount due from banks 存放银行同业的款项
vk|xY DD amount due from banks abroad 存放海外银行同业的款项
;% l0Ml> amount due from holding companies 控股公司欠款
_?;74VWA
amount due from local banks 存放本港银行同业的款项
fI-f Gx amount due to banks 银行同业的存款
<d$t*vnq amount due to banks abroad 海外银行同业的存款
v=?/c-J* amount due to holding companies 控股公司存款
p w=o}-P{ amount due to local banks 本港银行同业的存款
O`0\f 8/.? amount due to outport banks 外埠银行同业的存款
OBnvY2)Ri amount for note issue 发行纸币的款额
uB+ :sX-L amount of bond 担保契据的款额
\-{ 2E amount of consideration 代价款额
Nn O%D^P] amount of contribution 供款数额
u~1 ,88&U amount of indebtedness 负债款额
@6{F4 amount of principal of the loan 贷款本金额
eZmw F@ amount of rates chargeable 应征差饷数额
kwr M3 nq amount of share capital 股本额
*~8 g:;u amount of sums assured 承保款额
Kd7 Lpw1u] amount of variation 变动幅度
\!Ap < amount of vote 拨款数额
BYb"[qPV amount payable 应付款额
J''lOj(@ amount receivable 应收款额
\NQ[w7 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
kQO5sX$; analysis 分析
QzV%m0 ancillary risk 附属风险
DWk2=cO annual account 周年帐目；周年帐目报表；年度决算；年结
<ua! ]~ annual accounting date 年结日期
.}i Re}= annual allowance 每年免税额；年积金；年度津贴；年津
< l$ vnq annual balance 年度余额
co>IJzg annual disposable income 每年可动用收入
(iY2d_FQ[ annual estimates 周年预算
rn M C[ annual fee 年费
O5A]{ W annual general meeting 周年大会
U ]O>DM^' annual growth rate 年增率；每年增长率
F[~~fm_ annual long-term supplement 长期个案每年补助金
So}pA2[0 annual pensionable emolument 可供计算退休金的年薪
$~'G<YYF4 annual report 年报
Ej$oRo{ IG Annual Report on the Consumer Price Index 《消费物价指数年报》
Nq[-.}Z6 annual return 周年报表；周年申报表；每年报税表格
>,c'Z<TM Annual Return Rules 《周年报表规则》
OZ2faf annual review of consumer prices 每年消费物价回顾
{R7m qzt annual roll-forward basis 逐年延展方式
92 1s'" annual salary 年薪
vW5>{ annual statement 年度报表；年度决算表
hj=k[t|g} 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
ZKVM9ofXRi annuitant 年金受益人
'2m"ocaf annuity 年金
Xb1is\JB annuity contract 年金合约
f:ep~5] G annuity on human life 人寿年金
OTmr-l6 antecedent debt 先前的债项
Q*R9OF ante-dated cheque 倒填日期支票
j& `D{z-c~ anticipated expenditure 预期开支
Eg$Er*)h8 anticipated net profit 预期纯利
5$/Me=g< anticipated revenue 预期收入
=T#?:J#a anti-inflation measure 反通货膨胀措施
5)p! }hWs anti-inflationary stance 反通货膨胀立场
0MN)Z(Sa apparent deficit 表面赤字
DU:+D}v l apparent financial solvency 表面偿债能力
#QiNSS apparent partner 表面合伙人
Lc f] application for personal assessment 个人入息课税申请书
3SI%>CO} application of fund 资金应用
"QM2YJ55m` application to release as liquidator and to destruct the books of accounts and documents
)H%Rw V# 申请免除清盘人职务及毁灭帐簿与文件
9&1$\ZH appointed actuary 委任精算师
f!JSb?#3 appointed auditor 委任核数师；委任审计师
oX?~ appointed trustee 委任的受托人
gg$:U appointer 委任人
Q,R|VI6Co apportioned pro rata 按比例分摊
M&0U@ r - apportionment 分配；分摊
1c:/c|shQ_ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
/B5rWJ2AS apportionment formula 分摊方程式
2o~UA\:+= apportionment of estate duty 遗产税的分摊
e(jD[q appraisal 估价；评估
L+0O=zJF appreciable growth 可观增长
z#+S f. appreciable impact 显着影响
9oVprd >%@ appreciable increase 可观增长
pB,l t6 appreciation 增值；升值
gf lO0$i appreciation against other currencies 相对其他货币升值
]O&yy{yYK appreciation of the exchange value of Hong Kong dollar 港元汇值上升
h BzZJ/jn appreciation tax 增值税
! Y'~?BI appropriation 拨款；拨用；拨付
6' 9zpe@` appropriation account 拨款帐目
(b +o$C Appropriation Bill 拨款法案
D1cnf"y^ appropriation-in-aid system 补助拨款办法
*.+N?%sAP) approved assets 核准资产
6tup^Rlo;$ approved basket stock 认可一篮子证券
#x(3>} approved budget 核准预算
>%85S >e approved charitable donation 认可慈善捐款
U6 ~79Hnt approved charitable institution 认可慈善机构
6#kK approved currency 核准货币；认可货币
K]ds2Kp& approved estimates 核准预算
v8K4u) approved estimates of expenditure 核准开支预算
X9#i!_* approved overseas insurer 核准海外保险人
#6n uiSF approved overseas trust company 核准海外信托公司
}Hb_8P approved pooled investment fund 核准汇集投资基金
sDyt 3xN approved provident fund scheme 认可公积金计划
29f4[V X approved provision 核准拨款
/^, /o approved redeemable share 核准可赎回股份
ePTN^#|W approved regional stock 认可地区性证券
]u"x=S93 approved retirement scheme 认可退休金计划
*m`F-J6U approved subordinated loan 核准附属贷款
g3\1 3< arbitrage 套戥；套汇；套利
-@/!u9l arbitrageur 套戥者；套汇者
)h/Qxf arbitrary amount 临时款项
LO)p2[5#R arrangement 措施；安排；协定
DC*6=m _ arrears 欠款
Lg+cHaA arrears of pay 欠付薪酬
>!#or- C arrears of revenue 逾期未收税款；逾期未收的帐项
Ej'N !d. articles of association 组织章程；组织细则；组织章程细则
6KKQ)D Nu_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
]?~[!&h ascertainment of profit 确定利润
"qw.{{:tf "Asia Clear" “亚洲结算系统”
[ejl #'*5 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
S5wkBdr{ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
PAv<J<d Asian Development Fund [ADF] 亚洲发展基金
W+aW2 Asian dollar bond 亚洲美元债券
xWKUti i Asian dollar market 亚洲美元市场
w/Wd^+I In Asian dollar rate 亚洲美元利率
`+GiSj8'G Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
p+Icq!aH5 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
i L3k8: x asked price 沽盘；喊价；索价；卖方报价
T0K*!j}O assessable income 应评税入息
p.!p6ve){ assessable loss 应评税亏损
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'yI* assessable profit 应评税利润
rqhRrG{L|& assessable value 应评税值
~lH2# u>g assessed profit 估定利润
H;RgYu2J assessed value 经评估价值
t& rr;W] assessment 评税；评定；估价；评税单
i&JI"Dd7 assessment number 评税编号；估价编号
_"- ,ia[D assessment of additional tax 补加税评税
/
2h6 assessment of performance 业绩评估；实绩评价
L$= a,$ Assessor 评税主任
ux>L ciN q asset price bubbles 资产价格泡沫
TJkWL2r0c asset-backed securities 具资产保证的证券
[ P%'p-Hg_ assets accretion 资产增值
910N 1E assets and liabilities 资产与负债
\$2 zF8 assets betterment statement 资产递增表；资产改进表
Xvn \~Vr assets lending 实物放款；有抵押贷款
[};?;Y N assets of the company passing on the death 死者去世时转移的公司资产
Q@.%^1Mp assets pledged as security for liabilities 用作负债抵押的资产
Z4tc3e
assets portfolio 资产投资组合
|=EwZ mj-c assets price 资产价格
1Ewg_/R assets quality 资产质素
~}s0~j ~ assets realization 资产变现
) ;fPir?+ assets refinancing arrangement 资产再集资安排
Hu$JCB-% assets securitization 资产证券化
wy?Hp* E assets situated outside Hong Kong 在香港以外地方的资产
@gihIys f assets stripping 削减资产；拆卖资产
(:|1h@K/ R assets value 资产值
5S&^mj -9 assignee 承让人
uN(N2m assignment 转让；转让书；转让契
k:CSH{ s5{ assignment of interest 权益转让
SW=%>XKkh assignment of letters patent and trade mark 专利证书及商标转让
kI/%|L%6 D assignment of property 物业转让；物业转让书
FO?I}G22 assignment right 转让权
<u2iXH5w assignor 转让人
"Kf4v|6; associate 有联系的人；有关连人士；相联者；合伙人；联系人
Q&?B^[N*Q Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
$kn"S>jV associate member 附属会员
l6HT}x7OiH associated body corporate 相联法人团体
bk4G+wGw associated company 相联公司；联属公司
P:c 'W? associated corporation 相联法团
@v n% Association of Chartered Certified Accountants [ACCA] [United Kingdom]
i|G /x 公认会计师公会〔英国〕
>I9|N}I
Association of Futures Exchange Brokers 香港期货经纪协会
q%wF=<W Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
z.
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1DM$FG_Z- assumption of control 接管
^%Fn| U\u assurance 担保；保险；转易；转易书
d4A 3DTW assurance of interest 权益的转易
zM<yd#`yt8 at 19XX price 按一九ＸＸ年价格计算
n_-k <3 at a discount 按赔价计算；按贴水价格计算；打折扣
Y~I6ee,\ at a premium 按溢价计算；按升水价格计算
=8x-+u5}rK at call 通知付款；按通知
P%Wl`NA P at constant market price 按固定市价计算
t}Kzh ` at constant price 按固定价格计算
h]?[}& at cost 按成本计算
((tWgSZ3 at current market price 按当时市价计算；按现时市价计算
X$ 7 6#x at current price 按当时价格计算；按现时价格计算
L&qY709 at factor cost 按要素成本计算；按生产要素成本计算
T2i\S9X at money-of-the-day price 按付款当日价格计算
[`=:uUf3 at or better 按指定或较佳价位〔买卖指令〕
$ q$\ at par 按面值计算；平价
vmT6^G at sight 见票即付
2Jn?'76` at the close 按收市盘
f'B#h;` at the opening 按开市盘
LrnE6 U9 attestation 见证；见证条款
D }EH9d at-the-money option 平价期权
\t]aBT, attorney 受权人；受托代表人
"'mr0G9X attornment 新拥有人承认书
'pl){aL`@u attributable profit 可归属利润
4t0-L]v4.* attributable share value 可归属股份价值
j0IuuJ+ Auckland Stock Exchange 奥克兰证券交易所
!6{b )P auction 拍卖
>s"kL ^ auctioneer 拍卖商
&3'zG) audit 审计；核数
?1lx8+ Audit Commission 审计署
N;XJMk_ H Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
|NaEXzo|qY 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
+ /2: audit review 帐目审查
]e]hA@4 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
_D."KU| audited account 审计帐目；经审计的帐目
;#6j9M0 audited annual account 经审计的周年帐目
R =s^bYdoy audited balance sheet 经审计的资产负债表
v9vY#W auditor 核数师；核数主任；审计师
u"M^qRhD auditor's certificate 核数师证明书；审计师证明书
-vBk ,;^> auditor's report 核数师报告；审计师报告
({p @Ay Aussie bond 澳元债券
Op:7EdT# austerity budget 紧缩预算
($:JI3e[; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
d)jX%Z$LC Australia All Ordinaries Index 澳洲所有普通股票指数
o$bD?Zn Australian Dollar [AUD] 澳元
dG'5: ,n/ Australian Options Market 澳大利亚期权市场
C$fQ[@ Australian Securities Commission 澳洲证券事务监察委员会
t^@4n&Dg Australian Society of Certified Practising Accountants 澳洲执业会计师公会
&\s>PvnquX Australian Stock Exchange 澳大利亚证券交易所
"Kt[jV;6 Austrian Schilling [ATS] 奥地利先令
8?? %H7~ authentication 认证；鉴证
qGc>+! y authority to purchase 委托购买证；委购书
DSx D531[A authorization 认可；核准；授权；授权书
? 3Dsz authorization by direction 指示授权
vCtag]H2@ authorization by instruction 指令授权
6d|%8.q 1 authorization by warrant 令状授权
>,%7bq=T! authorization of unit trust 单位信托的认可
N^&T5cAC authorized agent 指定代理人
NuKx{y }P authorized capital 法定资本
oi}\;TG authorized clerk 出市员
vt-5 3fa| authorized dealer 认可交易商
@X*r5hjc authorized financial institution 认可财务机构
;l'kPUv([ authorized fund 认可基金
E>6:59+ authorized fund house 获授权的基金公司；认可基金公司
e8<[2J)P& authorized institution 认可机构
IEJp!P,E authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
IOi 6'
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B|+tK authorized insurer 获授权保险人；获认可承保人
S)d_A authorized investment 特准投资项目
rJl'+Ae9N| authorized person 获授权人
#y%?A; authorized representative 获授权代表
[sH[bmLR authorized share capital 法定股本
JK9}Kb}; automated quotation system 自动报价系统
YKs^aQm# Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
:i ft{XR' 自动交易系统〔香港期货交易所有限公司〕
S vR ? nN| automatic adjustment mechanism 自动调整机制
4`+hX' automatic adjustment system 自动调整系统
Oy/+uw^ Automatic Clearing House 自动票据交换所
H Ql_ /:Wx automatic exchange rates accumulation system 自动化汇率累集系统
#s ' Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
fr<, L C. automatic teller machine [ATM] 自动柜员机
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F`9Y autopay 自动转帐
$di8#O* available assets 可用资产
S\O6B1<: available fiscal reserve 现存财政储备
O <v9i4* available profit 可用利润
p6'wg#15 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
*S@0o6v average 平均；平均数；海损
mf)o1O&B average basic salary 平均基本薪金
(j ;6}@ average consumer expenditure 平均消费开支；一般消费开支
" | l-NUe average cost 平均成本
\aG:l.IM0 average cost of land production 增辟土地平均成本
4l*4w x""v average daily turnover 平均每日成交额
W8
m*co average daily wage rate 平均每日工资率
L'F y\K\ average expenditure pattern 平均开支模式
A_WtmG_9 average growth rate 平均增长率
&u/T,jy` average net fixed assets 固定资产平均净值
zWh[U'6 average of relatives 相对价格平均数
]o ]*&[ C average price 平均价格
qSWnv`hL average propensity to consume 平均消费倾向；一般消费倾向
pZ4 ]oK\* average propensity to save 平均储蓄倾向；一般储蓄倾向
P$= Y 5 average rate 平均率
va/$dD9 average revenue 平均收入；平均收益
7}<05 7Xn' average stock 平均库存；平均存货
s$ 2@ |; average yearly rent 平均年租
*r k!`n& avoidance of double taxation 避免双重课税
,@ Izx avoidance of tax 避税
