A:
5 ["3[h A share Ａ股；甲类股份
6CHb\k abatement of tax 减税；减扣免税额
}i"[5 : ABN AMRO Bank N.V. 荷兰银行
k-=lt \? above-the-line expenditure 线上项目支出；经常预算支出
tUx H 6IS above-the-line receipt 线上项目收入；经常预算收入
81:%Z&?vRl ABSA Asia Limited 南非联合亚洲有限公司
A /I\M N| absolute change 绝对数值变更
l $ \2|D absolute expenditure 实际开支
GWuKDq absolute guideline figure 绝对准则数字
-`X S2 absolute interest 绝对权益
dB6 ,pY( absolute order of discharge 绝对破产解除令
Jk>vn+q8P^ absolute profit margin 绝对利润幅度
Ue 9Y+'-x
absolute value 实值；绝对值
we` BqZV absolutely vested interest 绝对既得权益
ljZRz$y absorbed cost 已吸收成本；已分摊成本
;hDk gp absorption 吸收；分摊；合并
A_S7z*T absorption rate 吸收率；摊配率；分摊率
Jk(V ] ACB Finance Limited 亚洲商业财务有限公司
\f^xlX3&` acceptable form of reciprocity 合理的互惠条件
aUEr& $ acceptable rate 适当利率；适当汇率
%50)?J=zB acceptance agreement 承兑协议
|;~ =^a3?q acceptance for honour 参加承兑
G7" (,L` 5 acceptor 承兑人；接受人；受票人
}wiyEVAh{ acceptor for honour 参加承兑人
3#t#NW* e accident insurance 意外保险
%P s.r{%{ Accident Insurance Association of Hong Kong 香港意外保险公会
9!X3Cv|+ L accident insurance scheme 意外保险计划
v; i4ZSV^A accident year basis 意外年度基准
G3^<l0?S accommodation 通融；贷款
%p accommodation bill 通融票据；空头票据
$aJ6i7C,j} accommodation party 汇票代发人
*:xOenI account balance 帐户余额；帐户结余
? ld &}|W~ account book 帐簿
hJ`Gu7 account collected in advance 预收款项
>"!ScY n account current book 往来帐簿
&j 1-Ouy account of after-acquired property 事后取得的财产报告
Pp!4Ak4TT9 account of defaulter 拖欠帐目
Up?RN %gq account payable 应付帐款
I?PqWG!O account payee only [A/C payee only] 只可转帐；存入收款人帐户
! Ea >tQ| account receivable 应收帐款
li3,6{S# account receivable report 应收帐款报表
b;jdk w| account statement 结单；帐单；会计财务报表
/Z?o%/bw: account title 帐户名称；会计科目
TSewq4`K accountant's report 会计师报告
gQ0,KYmI3_ Accountant's Report Rules 会计师报告规则
[A =0fg5 accounting and auditing procedure 会计与审计程序；会计与核数程序
I?g}q,!] Accounting Arrangements 《会计安排》
YOLzCnI4 accounting basis 会计基础
d]s^?=gM accounting by Official Receiver 破产管理署署长呈交的帐目
g=nb-A {# Accounting Circular 《会计通告》
Hh;lT accounting class 会计类别
_-({MX[3k< accounting date 记帐日期；会计结算日期
_x(hlHFk accounting for money 款项核算
3ArHaAv{y Accounting Officer 会计主任
_2G _Io accounting period 会计报告期；会计期
;GG,Z# \m accounting policy 会计政策；会计方针
/jJD
{ accounting practice 会计惯例
03 gbcNo accounting principle 会计准则
EP@u4F accounting record 会计记录
Wcq R; Nm accounting report 会计报告
td7(444] Accounting Services Branch [Treasury] 会计事务部〔库务署〕
AA[1[ Accounting Society of China 中国会计学会
/gF)msUF accounting statement 会计报表
Lp :VU-S accounting system 会计制度；会计系统
' F.^ 8/> accounting transaction 会计事项；帐务交易
Ygk_gBRiC accounting treatment 会计处理
gNP1UH4m accounting year 会计年度
E<+ G5j accretion 增值；添加
8% B_nVc accrual 应计项目；应累算数目
ben-<3r accrual basis 应计制；权责发生制
;]1t| td8 accrual basis accounting 应计制会计；权责发生制会计
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bI2 accrue 应累算；应计
>&;J/ME accrued benefit 应累算利益
E{ c+`>CY accrued charges 应计费用
~*1>)P8]# accrued cumulative preference share dividend 应累算的累积优先股股息
PI%l accrued expenses 应累算费用
^ AU-h Vj accrued interest payable 应付利息；应计未付利息
J8S$YRZ_ accrued interest receivable 应收利息；应计未收利息
lfM vNv accrued right 累算权益
C ydo~ / accruing profit 应累算的利润
VC/n}7p accumulated fiscal reserve 累积财政储备
ek<B= F accumulated profit 累积利润；滚存溢利
#1 $4<o#M accumulated reserve 累积储备
3v_j*wy accumulation of surplus income 累积收益盈余
K
Ha,6X acquired assets 既得资产
3G4WKg. ^ acquisition 收购；购置；取得
KdozB!\ acquisition cost 购置成本
</_QldL _ acquisition expenses 购置费用
gBV4IQ acquisition of 100% interest 收购全部股权
H.l0kBeG acquisition of control 取得控制权
d)uuA;n acquisition of fixed assets 购置固定资产
f3! Oc acquisition of shell “买壳”
ib(|}7Je acquisition price 收购价
9U<WR*H act of God 天灾
Y G0/e#5 acting partner 执事合伙人
#\X) | p2 active market 买卖活跃的市场；交投畅旺的市场；旺市
c`3`}&g# active partner 积极参与的合伙人
@Un/,-ck active trading 交投活跃
d4IQ;u actual circulation 实际流通
2i6=g< actual cost 实际成本
*c4Oh MU( actual expenditure 实际开支；实际支出
7#"NKxb actual income 实际入息；实际收入；实际收益
'Y2$9qy-L actual market 现货市场
:a&M]+! actual price 现货价；实际价格
.CEC
g*f actual profit 实际利润
~\-=q^/ ! actual quotation 实盘；实际价位；实际报价
;C*2Djb*n actual year basis 按实际年度计算
I \ 1E=6" actuals 实货
a7_Q 8iMe actuarial investigation 精算调查
K3:z5j.X actuarial principle 精算原则
<f BJ@> actuarial report 精算师报告
GtmoFSZ Actuarial Society of Hong Kong 香港精算学会
}*!L~B ! actuarial valuation 精算师估值
KF
*F actuary 精算师
FYik}wH] ad referendum agreement 暂定协议；有待覆核的协定
T$MXsq ad valorem duty 从价税；按值征税
Z*3RI5)dx ad valorem duty system 从价税制
2UYtEJ(?`{ ad valorem fee 从价费
+/$&P3 ad valorem tariff 从价关税
Yf[C mn additional allowance 额外免税额
c [M4 l additional amount for unexpired risk 未过期风险的额外款额
[r 7Hcb additional assessable profit 补加应评税利润
uu]C;wl additional assessment 补加评税
MbYgGE,LA additional commitment 额外承担
(&*Bl\YoX additional commitment vote 额外承担拨款
CaCApL additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
g0jf Lv additional dependent parent allowance 供养父母额外免税额
4
w*m]D{ additional provision 额外拨款
FiRe b3zR additional stamp duty 附加印花税
T)22P<M8 additional tax 补加税罚款；补加税款
~ ,s'- Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
tAjT-CXg adjudged bankrupt 被裁定破产
3 ?aM\z; adjudicated bankrupt 裁定破产人
fMf; adjudication fee 裁定费；评定印花税额手续费；评估契据费
R+0fs$s u adjudication of bankruptcy 裁定破产；宣告破产
(oiQ5s^f adjudication of insolvency 裁定无力偿还债务
~g[D!HV|yu adjusted actual 经调整的实数；调整后的实数
r4FSQ$ [9w adjusted current assets 经调整的流动资产；调整后的流动资产
s$f9?(,.Ay adjusted figure 经调整的数字；调整后的数额
5<GeAW8ns] adjusted liabilities 经调整的负债；调整后的负债
G1X73qoHT< adjusted loss 经调整的亏损；调整后的亏损
cJm}, 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
=?Co< 972Z adjusted profit 经调整的利润；调整后的利润
L1` ^M adjusted surplus 经调整的盈余额；调整后的盈余额
'Eia=@ adjusted value 经调整的价值；调整后的价值
-k>k<bDAI adjustment 调整；修订；理算〔保险〕
K7x;/O adjustment centre 调剂中心
zBI2cB8;P adjustment lag 调整过程的时间差距；调整时差
Z< C39s adjustment mechanism 调整机制
] _s;olKNI adjustment of loss 亏损调整
x=K'Jj adjustment process 调整过程；调整程序
Vd.XZ*}r* adjustment range 调整幅度
-H\j-k administered exchange rate 受管制汇率
t,w/L*r+w Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
PCDvEbpG administration expenses 行政费用
!eb{#9S* administration fee 手续费；行政费
jfvlkE-uK administration in bankruptcy 破产管理
., thdqOO administration order 遗产管理令
@!x7jPr administrator 管理人；遗产管理人
92,@tNQQ} administrator of the estate 遗产管理人
Bd>ATc+580 admission of debt 债项承认书
~h +B&F+5 admission of proof 接纳债权证明
| Cfo(]>G advance 放贷款项；垫付款项；预支款项；预付款项
. ;vd advance account 暂支帐目；预付款帐户
l) KN5V advance compensation 预付补偿金
"AWk
jdj advance from shareholder 股东垫款
REX/:sB < advance pending reimbursement 预支以待日后付还
rw@N=`4 P advanced economy 先进经济体系
NXOvC!< advancement 预付；预付财产
Z>NA 9: advances warrant 垫款令
Mns=X)/hc advancing 贷出
T sJ71 adverse balance 逆差
sdewz(xskj adverse exchange 逆汇
4^6O h#p0 advertisement addressed to shareholders 在报章刊登的致股东通告
nu|?F\o ! advice for collection 托收通知书
q{yzu x advice of drawing 提款通知书；汇票通知书
> qI: advice of payment 付款通知
z%6egi> Advisory Committee [Securities and Futures Commission]
hL;??h,!_ 谘询委员会〔证券及期货事务监察委员会〕
l2 9 AC}^ Advisory Committee on Diversification 经济多元化谘询委员会
9 771D affidavit 誓章；遗产申报誓章
at3YL[,[Z affidavit of no receipt 述明无收款的誓章
G0r(xP? affiliate 联号；联营公司；附属公司
7v H4}S\
q affiliated company 附属公司；联号；联营公司
Y(R],9h8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
?GZ ?HK| affordability 负担能力
+@rc(eOwvN African Development Bank [AfDB] 非洲开发银行
@zix %x after-acquired property 事后取得的财产
H/G;h k after-hours dealing 市后交易
xJvalb after-tax profit 税后盈利；税后利润；税后溢利
."q8 YaW agency agreement 代理协议
R?*-ZI[>w agency expenses 代理机构的开支
Hc
q@7g agency fee 代理费
t6+>Zr Agency Law 《代理法》
LGCeYX ic agent 代理人；承销人
*41WZ E agent of company 公司代理人
\g@jc OKU agent's fee 代理人费；经纪费
dp1t] aggregate 总计；总数；总体数字
A kqGk5e
^ aggregate amount 总款额；总额
;u%4K$ aggregate assets and liabilities 总体资产与负债
%__.-;) o aggregate at constant price 按固定价格计算的总体数字
l %xeM !} aggregate demand 总需求
9l7 youZ] aggregate gross position 总持仓量
ewinG-hX_ aggregate limit 总限额
gm&O-N"= U aggregate of salaries tax 合计薪俸税
t`4o&vsj= aggregate performance 总体表现；总体业绩
A`b
)7+mB aggregate supply 总体供应
:Z5ki EwYM aggregate surplus 总盈余
~U4;YlQP aggregate total 整体总额
v- Uz,3 aggregate value 总值；合计价值
VzFzVeJ aggregated basis 合计基准
RQ51xTOL4] aggregated net chargeable income 合计应课税入息实额
x\(yjNZH aggregation 合并计算；合计；总和
pvd9wKz aggregation of incomes of husband and wife 夫妇入息合并计算
YWa9|&m1 aggregation of property 财产的总和
=~QC)y_ agio 差价；贴水
>z8y L+ 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》
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>>/}Jw\ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
d e~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》
!yTjO Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
f m,:8% 《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》
y/A<eHLy Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
X`n *M] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
27jZ~Bp$ agreement for a settlement 授产协议
x1*@PiO,. agreement for assignment 转让协议
I*i$!$Bx 2 agreement for sale 售卖协议；买卖协议
ol8uV{:" agreement for sale and purchase 买卖协议
D D
Crvl agreement for the payment of interest 支付利息协议
\~q cYp agreement for the repayment of money 还款协议
'Xzi$}E D agreement of reinsurance 再保险协议
FUTDR -q O Agricultural Bank of China 中国农业银行
Tn3f 5ka' air passenger departure tax 飞机乘客离境税
EC| b7 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
5B=Wnau airport tax 机场税
F1o"H /:n alcohol duty 酒精税
y0XI ?Wr alienation 让与；让渡；转让
5Bc)QKh`l| alimony 生活费；赡养费
RJI*ZNb A All Ordinaries Index [AOI] 所有普通股指数
0<S(zva7([ all risks 全险；综合险
:WnXoL All Sales Record for Stock Market 《股票市场成交报告》
Y:="vWWG Allied Capital Resources Limited 新联财务有限公司
tlF c+3 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/L"& '~ allocation letter 拨款信件
{ e % allocation of fund 分配款项；预留款项
}UWRH.;v allocation of profit 利润分配；溢利分配
xR;-qSl7Ms allocation warrant 拨款令
[f'DxZF- allotment 分配；配股
+#<"o#gZ allotment notice 股份配售通知；配股通知
{ n%U2LVL allotment of shares 股份分配
&^YY>]1Py allowable 可获宽免；免税的
&_E*]Sj\ allowable business loss 可扣除的营业亏损
dfq5P !' allowable expenses 可扣税的支出
xX.Ox allowance 免税额；津贴；备抵；准备金
Vkb&'
rXw+ allowance for debts 债项的免税额
{\e wf_pFk allowance for depreciation by wear and tear 耗损折旧免税额
G1'w50Yu allowance for funeral expenses 殡殓费的免税额
)FqE8oN- allowance for inflation 为通货膨胀而预留的款项；通胀准备金
w,.Hdd6 allowance for repairs and outgoings 修葺及支出方面的免税额
GS3ydN<v allowance to debtor 给债务人的津贴
),6Z1 K1 alteration of capital 资本更改
b\\?aR
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KXFa<^\o amalgamation 合并
U-s6h;^ O ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
afc?a-~Z ambit of charges 征税范围；收费范围
!J' x k amended valuation 经修订的估值
HF\L`dJX? American Commodities Exchange 美国商品交易所
/aJl0GL4! American Express Bank Limited 美国运通银行
E|Grk American Stock Exchange 美国证券交易所
y K&)H+v amortization 摊销
j{P,(- amount due from banks 存放银行同业的款项
rd 1&?X amount due from banks abroad 存放海外银行同业的款项
X 6<HNLgra amount due from holding companies 控股公司欠款
}Gz"og*8 amount due from local banks 存放本港银行同业的款项
Phgn| amount due to banks 银行同业的存款
~ ab"q % amount due to banks abroad 海外银行同业的存款
N ]yk<55 amount due to holding companies 控股公司存款
*<#&ne 8 amount due to local banks 本港银行同业的存款
+V8yv-/{ amount due to outport banks 外埠银行同业的存款
>8tE`2[i* amount for note issue 发行纸币的款额
Gz@%UIv amount of bond 担保契据的款额
xD1B50 y U amount of consideration 代价款额
D1O7S]j amount of contribution 供款数额
d*>M<6b- amount of indebtedness 负债款额
a3lo;Cfp amount of principal of the loan 贷款本金额
?\#4`9 amount of rates chargeable 应征差饷数额
l 1 wxs@]( amount of share capital 股本额
G%kXr$?W amount of sums assured 承保款额
ypd amount of variation 变动幅度
3 ^su%z_% amount of vote 拨款数额
6 OTxtk amount payable 应付款额
\K? ./* amount receivable 应收款额
uV
6f~cQ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
j ^!J: Bj analysis 分析
>PGm} s_ ancillary risk 附属风险
zP kg3H annual account 周年帐目；周年帐目报表；年度决算；年结
4GHIRH
C%[ annual accounting date 年结日期
n`: l`n>N$ annual allowance 每年免税额；年积金；年度津贴；年津
Y]g t86 annual balance 年度余额
t=e0z^2i+ annual disposable income 每年可动用收入
x)* /3[ annual estimates 周年预算
|XH3$;=*h annual fee 年费
Xs`:XATb/ annual general meeting 周年大会
y=j[v},4 annual growth rate 年增率；每年增长率
\A~
'& annual long-term supplement 长期个案每年补助金
X)&Z{ V> annual pensionable emolument 可供计算退休金的年薪
<?J7Z | annual report 年报
1)PR]s:-m@ Annual Report on the Consumer Price Index 《消费物价指数年报》
Sl_zO?/PF annual return 周年报表；周年申报表；每年报税表格
fVN}7PH7+ Annual Return Rules 《周年报表规则》
*nC,= 2 annual review of consumer prices 每年消费物价回顾
yED^/=\) } annual roll-forward basis 逐年延展方式
;_SS3q annual salary 年薪
&S-& 'ZAY annual statement 年度报表；年度决算表
q}1$ OsM 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
N7j RdT2k% annuitant 年金受益人
=J'?>-B annuity 年金
+8Px` v1L annuity contract 年金合约
&sNID4FR annuity on human life 人寿年金
qlxW@| antecedent debt 先前的债项
i-=ff ante-dated cheque 倒填日期支票
e S=k 48'U anticipated expenditure 预期开支
%7@H7 ^s}9 anticipated net profit 预期纯利
J-f0 anticipated revenue 预期收入
A_fU7'B anti-inflation measure 反通货膨胀措施
6;b 'j\jG anti-inflationary stance 反通货膨胀立场
&B85; apparent deficit 表面赤字
$^XPk#$m apparent financial solvency 表面偿债能力
+UsR apparent partner 表面合伙人
PmY:sJ{M application for personal assessment 个人入息课税申请书
=iQm_g application of fund 资金应用
(qP$I:Q4]v application to release as liquidator and to destruct the books of accounts and documents
,+BgY4OY 申请免除清盘人职务及毁灭帐簿与文件
c>!J@[, appointed actuary 委任精算师
=arsoCa appointed auditor 委任核数师；委任审计师
Z4- dF;7 appointed trustee 委任的受托人
vTEkh0Ys appointer 委任人
}"x*xN apportioned pro rata 按比例分摊
"3MUrIsB> apportionment 分配；分摊
FlG^'UD Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
\@3 apportionment formula 分摊方程式
`4q}D-'TF8 apportionment of estate duty 遗产税的分摊
B3t>M)
9 appraisal 估价；评估
XXcf!~ uO appreciable growth 可观增长
n1 >nnH]G appreciable impact 显着影响
|P7f^0idk appreciable increase 可观增长
z{0;% E appreciation 增值；升值
Y]K]]Ehp appreciation against other currencies 相对其他货币升值
^z; ,deoGh appreciation of the exchange value of Hong Kong dollar 港元汇值上升
PcHFj+: appreciation tax 增值税
Lp)8SmN appropriation 拨款；拨用；拨付
$)]FCuv appropriation account 拨款帐目
Ur (o &, Appropriation Bill 拨款法案
mRY6[*u appropriation-in-aid system 补助拨款办法
R<- C>D approved assets 核准资产
] *VF Ws approved basket stock 认可一篮子证券
\X .=3lc & approved budget 核准预算
*9ub.:EUwV approved charitable donation 认可慈善捐款
m =,c,*> approved charitable institution 认可慈善机构
ydqmuZ%2h# approved currency 核准货币；认可货币
~+ wa mX3 approved estimates 核准预算
V FSn!o:C approved estimates of expenditure 核准开支预算
= DTOI approved overseas insurer 核准海外保险人
G?d,$NMo| approved overseas trust company 核准海外信托公司
dKQV4dc> approved pooled investment fund 核准汇集投资基金
TK/'=8 approved provident fund scheme 认可公积金计划
%N>NOk) approved provision 核准拨款
)$h9Y approved redeemable share 核准可赎回股份
uEGPgYY ( approved regional stock 认可地区性证券
tZCe?n ] approved retirement scheme 认可退休金计划
K!c@aD:# approved subordinated loan 核准附属贷款
Cj 2 Xl arbitrage 套戥；套汇；套利
NVqC|uEAF arbitrageur 套戥者；套汇者
5v F}F^ arbitrary amount 临时款项
/+t [, arrangement 措施；安排；协定
n=o'ocdS) arrears 欠款
<N=p:e,aN, arrears of pay 欠付薪酬
}R&5qpl arrears of revenue 逾期未收税款；逾期未收的帐项
%"[dGB$S articles of association 组织章程；组织细则；组织章程细则
TWR $D Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
>-@ U_p ascertainment of profit 确定利润
ERRT_G? "Asia Clear" “亚洲结算系统”
4<Sa,~4 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
9N
D+w6" Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
iQ {&&>V% Asian Development Fund [ADF] 亚洲发展基金
IqCCfsf4 Asian dollar bond 亚洲美元债券
RY ZE*lWUh Asian dollar market 亚洲美元市场
[x<6v}fRn Asian dollar rate 亚洲美元利率
Kxl ,]
|e> Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
%|(?!w7 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
]AA%J@ asked price 沽盘；喊价；索价；卖方报价
VHT@s7u0" assessable income 应评税入息
yD"0=\ assessable loss 应评税亏损
\;*}zX assessable profit 应评税利润
'#N5i assessable value 应评税值
MFH"$t+ assessed profit 估定利润
.? 0>5-SfY assessed value 经评估价值
N~$Zeq= assessment 评税；评定；估价；评税单
q#(/*AoU assessment number 评税编号；估价编号
xe6_RO% assessment of additional tax 补加税评税
_rMT{q3 assessment of performance 业绩评估；实绩评价
}, fo+vRM Assessor 评税主任
5{ FM#@ asset price bubbles 资产价格泡沫
.b#9q6F-/ asset-backed securities 具资产保证的证券
inB PT~y assets accretion 资产增值
!r XcGj(k assets and liabilities 资产与负债
7SK 3 assets betterment statement 资产递增表；资产改进表
v<%k d[ N assets lending 实物放款；有抵押贷款
>nhE%:X> assets of the company passing on the death 死者去世时转移的公司资产
IypWVr assets pledged as security for liabilities 用作负债抵押的资产
``|gcG assets portfolio 资产投资组合
*vRI) >wU assets price 资产价格
$Pd|6 assets quality 资产质素
; wbUk5Tf/ assets realization 资产变现
w*:GM8=6 assets refinancing arrangement 资产再集资安排
;V~rWzKM( assets securitization 资产证券化
$,KP]~? assets situated outside Hong Kong 在香港以外地方的资产
AbF(MK=i assets stripping 削减资产；拆卖资产
7!r#(>I6?1 assets value 资产值
7 DY WdDX assignee 承让人
6QII&F g assignment 转让；转让书；转让契
+mc [S assignment of interest 权益转让
TX23D) CX assignment of letters patent and trade mark 专利证书及商标转让
}Kj Ju; assignment of property 物业转让；物业转让书
~!Zm F(: assignment right 转让权
*#1y6^ assignor 转让人
b "
")BT associate 有联系的人；有关连人士；相联者；合伙人；联系人
j2 } Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
FjZc#\^9 associate member 附属会员
X>Al:?`}N associated body corporate 相联法人团体
hIuMHq7h associated company 相联公司；联属公司
J3e:Y! associated corporation 相联法团
DH:GI1Yu>I Association of Chartered Certified Accountants [ACCA] [United Kingdom]
V#0
dGP -Z 公认会计师公会〔英国〕
&~~aAg Association of Futures Exchange Brokers 香港期货经纪协会
D<U
9m 3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
qKdS7SoS association of underwriters 承保人组织
<nWKR , assumption of control 接管
y?pD(u assurance 担保；保险；转易；转易书
#bT8QbJ( assurance of interest 权益的转易
9u,8q:I.? at 19XX price 按一九ＸＸ年价格计算
0#oBXu at a discount 按赔价计算；按贴水价格计算；打折扣
VL+N: wb> at a premium 按溢价计算；按升水价格计算
/ !3ZW XY\ at call 通知付款；按通知
e-X HN at constant market price 按固定市价计算
1 -ZJT at constant price 按固定价格计算
i:o}!RZ> at cost 按成本计算
{L @+(I at current market price 按当时市价计算；按现时市价计算
FR:d ^mL at current price 按当时价格计算；按现时价格计算
:qKF58W at factor cost 按要素成本计算；按生产要素成本计算
TUh&d5a9H at money-of-the-day price 按付款当日价格计算
HA6G )x at or better 按指定或较佳价位〔买卖指令〕
'LVn^TB_f& at par 按面值计算；平价
ug Yw < at sight 见票即付
^P`NMSw at the close 按收市盘
egm)a
at the opening 按开市盘
#s"851e attestation 见证；见证条款
L#D9@V 'z at-the-money option 平价期权
5Go0}'*% attorney 受权人；受托代表人
.xO
_E1Ku; attornment 新拥有人承认书
i+f7 attributable profit 可归属利润
zJ9v%.e attributable share value 可归属股份价值
`Da+75 f6v Auckland Stock Exchange 奥克兰证券交易所
) k YOHS auction 拍卖
`} =yG_!A auctioneer 拍卖商
nV}8M audit 审计；核数
| h}B{D Audit Commission 审计署
z3a-+NjD m Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
!z"Nv1!~| 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〕
C.~ j'5N audit review 帐目审查
TyF{tuF Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
!X|k"km " audited account 审计帐目；经审计的帐目
fb .J$fX audited annual account 经审计的周年帐目
[*8Y'KX < audited balance sheet 经审计的资产负债表
845
W>B auditor 核数师；核数主任；审计师
~-TOsRvxR auditor's certificate 核数师证明书；审计师证明书
fN-Gk(Ic auditor's report 核数师报告；审计师报告
ak;6z]f8[ Aussie bond 澳元债券
V8hO8 austerity budget 紧缩预算
B0d%c&N${ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-4w%Iy Australia All Ordinaries Index 澳洲所有普通股票指数
H}Ucrv: Australian Dollar [AUD] 澳元
B5ea(j Australian Options Market 澳大利亚期权市场
a2`%gh W3 Australian Securities Commission 澳洲证券事务监察委员会
4KXc~eF[M" Australian Society of Certified Practising Accountants 澳洲执业会计师公会
$&hN*7Ts Australian Stock Exchange 澳大利亚证券交易所
!Xj #@e Austrian Schilling [ATS] 奥地利先令
!\- WEQrp\ authentication 认证；鉴证
BkawL, authority to purchase 委托购买证；委购书
{ p;shs5 authorization 认可；核准；授权；授权书
-/ +#5.`1 authorization by direction 指示授权
gAt~?HvW6 authorization by instruction 指令授权
}7eh F6 authorization by warrant 令状授权
cWMUj K/N authorization of unit trust 单位信托的认可
y6-XHeU authorized agent 指定代理人
=su]w2,Iy authorized capital 法定资本
/c` ^iPb authorized clerk 出市员
ZF6c{~D authorized dealer 认可交易商
#(KDjnP[ authorized financial institution 认可财务机构
nv0#~UgE#a authorized fund 认可基金
\OQkZ.cU; authorized fund house 获授权的基金公司；认可基金公司
1vnYogL authorized institution 认可机构
.5w azvA authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
#Ex p51 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
<YB9Ac~}z authorized insurer 获授权保险人；获认可承保人
k()$:-V authorized investment 特准投资项目
zF`3 gl. authorized person 获授权人
ml6u1+v5 authorized representative 获授权代表
m&*JMA;^ authorized share capital 法定股本
Dnw| %6Y automated quotation system 自动报价系统
/( hUfYm0 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
t~``md4 自动交易系统〔香港期货交易所有限公司〕
<lE?, jl automatic adjustment mechanism 自动调整机制
O hVs #^ automatic adjustment system 自动调整系统
GbI-SbE Automatic Clearing House 自动票据交换所
M}O}:1Par automatic exchange rates accumulation system 自动化汇率累集系统
cl@g Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
S<`I
Jpkv automatic teller machine [ATM] 自动柜员机
, ho3 autopay 自动转帐
Jrxz'9qRG available assets 可用资产
b[I8iS kfi available fiscal reserve 现存财政储备
A1 "SLFY available profit 可用利润
aNxAZMg Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
cxIk<&i~( average 平均；平均数；海损
:9|\Z|S(I average basic salary 平均基本薪金
i,I B!x average consumer expenditure 平均消费开支；一般消费开支
>UDd @ average cost 平均成本
gw36Ec<M average cost of land production 增辟土地平均成本
asHxL! average daily turnover 平均每日成交额
t] aea*B average daily wage rate 平均每日工资率
Lfog
{Vzs average expenditure pattern 平均开支模式
-fS.9+k0/ average growth rate 平均增长率
) ZfdQ3 average net fixed assets 固定资产平均净值
c(#;_Ve2P average of relatives 相对价格平均数
|`TgX@,#9 average price 平均价格
,:LA. o}h average propensity to consume 平均消费倾向；一般消费倾向
ag-f{UsTy average propensity to save 平均储蓄倾向；一般储蓄倾向
x'<K\qp{{ average rate 平均率
ZJPmR/OV_ average revenue 平均收入；平均收益
>-8cU_m7s average stock 平均库存；平均存货
i4JqT \q average yearly rent 平均年租
eI45PMP avoidance of double taxation 避免双重课税
Lk \P7w{ avoidance of tax 避税
