A:
?knYY>Kzh1 A share Ａ股；甲类股份
%D}H|*IPu abatement of tax 减税；减扣免税额
=^DLywAh}u ABN AMRO Bank N.V. 荷兰银行
_RkuBOv@e above-the-line expenditure 线上项目支出；经常预算支出
f2I6!_C!+ above-the-line receipt 线上项目收入；经常预算收入
my FAKRc ABSA Asia Limited 南非联合亚洲有限公司
"hz\Z0zg2 absolute change 绝对数值变更
\Gp*x\<^Z absolute expenditure 实际开支
JC?N_kP%W absolute guideline figure 绝对准则数字
^]C&tG0 ! absolute interest 绝对权益
]88];?KS} absolute order of discharge 绝对破产解除令
!c#]?b% absolute profit margin 绝对利润幅度
V7Yaks absolute value 实值；绝对值
kJ:F *34e= absolutely vested interest 绝对既得权益
U/{6%
Qy absorbed cost 已吸收成本；已分摊成本
Zi\['2CG absorption 吸收；分摊；合并
W-~n|PX8+ absorption rate 吸收率；摊配率；分摊率
U977#M Xf ACB Finance Limited 亚洲商业财务有限公司
tAu4haa4; acceptable form of reciprocity 合理的互惠条件
rNOES3[~ acceptable rate 适当利率；适当汇率
Ard]147 acceptance agreement 承兑协议
=}!Mf' acceptance for honour 参加承兑
# uCB)n&. acceptor 承兑人；接受人；受票人
o(kM9G| acceptor for honour 参加承兑人
arK_oh0B accident insurance 意外保险
{No L Accident Insurance Association of Hong Kong 香港意外保险公会
a `Q ot accident insurance scheme 意外保险计划
& [mZD, accident year basis 意外年度基准
0C%W&;r0 accommodation 通融；贷款
~V=<3 X accommodation bill 通融票据；空头票据
una%[jTc accommodation party 汇票代发人
nKr9#JebRC account balance 帐户余额；帐户结余
Fm_y& 7._ account book 帐簿
FCj {A D account collected in advance 预收款项
&;T J~r#K account current book 往来帐簿
u6u=2 account of after-acquired property 事后取得的财产报告
w~R`D account of defaulter 拖欠帐目
07 g':QU@ account payable 应付帐款
sZgRt account payee only [A/C payee only] 只可转帐；存入收款人帐户
"Ml&[O ge account receivable 应收帐款
ykg# {9+ account receivable report 应收帐款报表
Sw&!y$ed account statement 结单；帐单；会计财务报表
0JuD ^
account title 帐户名称；会计科目
TJ8E"t*) accountant's report 会计师报告
+k<w!B*
Accountant's Report Rules 会计师报告规则
x`RTp:# accounting and auditing procedure 会计与审计程序；会计与核数程序
>O9o,o/6R Accounting Arrangements 《会计安排》
d5 Edu44 accounting basis 会计基础
lK'Rn~ accounting by Official Receiver 破产管理署署长呈交的帐目
h0vob_Fdl Accounting Circular 《会计通告》
[P4$Khu$ accounting class 会计类别
BI?@1 q}: accounting date 记帐日期；会计结算日期
zh I#f0c accounting for money 款项核算
6M.;@t,Y Accounting Officer 会计主任
YV4#%I!< accounting period 会计报告期；会计期
Uggw -sRU accounting policy 会计政策；会计方针
~tFqb<n accounting practice 会计惯例
<|Yj%f accounting principle 会计准则
qZEoiNH(Tj accounting record 会计记录
M6r^L6$N accounting report 会计报告
<+#o BN Accounting Services Branch [Treasury] 会计事务部〔库务署〕
kUx&pYv Accounting Society of China 中国会计学会
3-Dt[0%{ accounting statement 会计报表
w2O!M!1 accounting system 会计制度；会计系统
?jQ](i& accounting transaction 会计事项；帐务交易
:p&! RI(l accounting treatment 会计处理
M]v= - accounting year 会计年度
U).*q?.z accretion 增值；添加
$*a'84-5G- accrual 应计项目；应累算数目
"<+ih0Ma accrual basis 应计制；权责发生制
T=a=B( accrual basis accounting 应计制会计；权责发生制会计
d@0K r5_ accrue 应累算；应计
b
IW'c_
, accrued benefit 应累算利益
~rr 4o k accrued charges 应计费用
hG ~reVNf accrued cumulative preference share dividend 应累算的累积优先股股息
@Y,7'0U accrued expenses 应累算费用
hJz):d>Im accrued interest payable 应付利息；应计未付利息
d x*qb accrued interest receivable 应收利息；应计未收利息
YNrp }KQ accrued right 累算权益
^\:8w0Y^ accruing profit 应累算的利润
"& Dx=Yf accumulated fiscal reserve 累积财政储备
q_W0/Ki8 accumulated profit 累积利润；滚存溢利
l&YKD,H}; accumulated reserve 累积储备
_lKZmhi accumulation of surplus income 累积收益盈余
)&{K~i ;: acquired assets 既得资产
8x{B~_~ acquisition 收购；购置；取得
D<i[LZd acquisition cost 购置成本
Fk;o E'"D acquisition expenses 购置费用
{+<P:jbz; acquisition of 100% interest 收购全部股权
mnk"Vr` L acquisition of control 取得控制权
+y2[msBs acquisition of fixed assets 购置固定资产
}{ 9&:!uA acquisition of shell “买壳”
^04Q %, acquisition price 收购价
tc r// act of God 天灾
NC qo@vE acting partner 执事合伙人
t2" (2 active market 买卖活跃的市场；交投畅旺的市场；旺市
kU-t7'?4 active partner 积极参与的合伙人
w6dFb6~R active trading 交投活跃
9vNkZ-1 actual circulation 实际流通
+ 1IQYa| actual cost 实际成本
/"H`.LD.? actual expenditure 实际开支；实际支出
w=h1pwY actual income 实际入息；实际收入；实际收益
f~OU*P>V@ actual market 现货市场
Xb
!MaNm) actual price 现货价；实际价格
P #F=c34u actual profit 实际利润
vzel# actual quotation 实盘；实际价位；实际报价
Y!q!5C rfi actual year basis 按实际年度计算
-V"22sR] actuals 实货
K
]OK:hY4 actuarial investigation 精算调查
Uawpfgc} actuarial principle 精算原则
"N:X zG actuarial report 精算师报告
l JP1XzN_ Actuarial Society of Hong Kong 香港精算学会
8 #X5K actuarial valuation 精算师估值
WnUweSdW actuary 精算师
aq+Y7IR_ ad referendum agreement 暂定协议；有待覆核的协定
"jecsqCgK0 ad valorem duty 从价税；按值征税
:f5s4N ad valorem duty system 从价税制
&0TVi ad valorem fee 从价费
:M{Y,~cP ad valorem tariff 从价关税
qzw'zV additional allowance 额外免税额
iGDLZE+? additional amount for unexpired risk 未过期风险的额外款额
c H-@V< additional assessable profit 补加应评税利润
5m=I*.qE additional assessment 补加评税
MC((M,3L additional commitment 额外承担
K'iIJA*S n additional commitment vote 额外承担拨款
#eU.p&Zc additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
uV-'~8 additional dependent parent allowance 供养父母额外免税额
-"Y{$/B additional provision 额外拨款
D9mz9
additional stamp duty 附加印花税
2-zT$`[]J additional tax 补加税罚款；补加税款
V]c;^ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
KD1=Y80P adjudged bankrupt 被裁定破产
=ItkFjhBc adjudicated bankrupt 裁定破产人
z)XRx:YU;$ adjudication fee 裁定费；评定印花税额手续费；评估契据费
< _$%@4 L adjudication of bankruptcy 裁定破产；宣告破产
b96%") adjudication of insolvency 裁定无力偿还债务
B()/.w?A adjusted actual 经调整的实数；调整后的实数
f W`&'! adjusted current assets 经调整的流动资产；调整后的流动资产
kY,U8a3! adjusted figure 经调整的数字；调整后的数额
1C Pjil*eb adjusted liabilities 经调整的负债；调整后的负债
Iq+>qX adjusted loss 经调整的亏损；调整后的亏损
D47R adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
dt[k\ !-v adjusted profit 经调整的利润；调整后的利润
mDGn:oRj adjusted surplus 经调整的盈余额；调整后的盈余额
@cRZk`|1n adjusted value 经调整的价值；调整后的价值
wi8Yl1p]!z adjustment 调整；修订；理算〔保险〕
}~h'FHCC+ adjustment centre 调剂中心
6~#Ih)K adjustment lag 调整过程的时间差距；调整时差
HIGq%m=-x adjustment mechanism 调整机制
; U:
{/ adjustment of loss 亏损调整
2,vB'C AI adjustment process 调整过程；调整程序
7:]Pl=:X adjustment range 调整幅度
J`IDlGFYp administered exchange rate 受管制汇率
G
a;.a Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
M L7 \BT administration expenses 行政费用
Ov-b:l H administration fee 手续费；行政费
Gc.P,K/hr administration in bankruptcy 破产管理
2 n b:) administration order 遗产管理令
M fk2mIy administrator 管理人；遗产管理人
B,z<%DAE administrator of the estate 遗产管理人
~ `>e5OgOJ admission of debt 债项承认书
}
B396 X admission of proof 接纳债权证明
:[@ k<8<] advance 放贷款项；垫付款项；预支款项；预付款项
o ]Jv;Iy@? advance account 暂支帐目；预付款帐户
wn>edn advance compensation 预付补偿金
L.xZ_ 6 advance from shareholder 股东垫款
juAMAplf advance pending reimbursement 预支以待日后付还
+,:^5 {9{ advanced economy 先进经济体系
iFSJL,QZ3 advancement 预付；预付财产
=O _z( advances warrant 垫款令
e98lhu"|H advancing 贷出
Md)zEj`\ adverse balance 逆差
ES <1tG adverse exchange 逆汇
=k 3!RW' advertisement addressed to shareholders 在报章刊登的致股东通告
hA 3HVP_ advice for collection 托收通知书
c4e_6=I v advice of drawing 提款通知书；汇票通知书
` b !5^W advice of payment 付款通知
8$|8`;I( Advisory Committee [Securities and Futures Commission]
: "6q, W 谘询委员会〔证券及期货事务监察委员会〕
UE _fpq Advisory Committee on Diversification 经济多元化谘询委员会
rzrl>9
h affidavit 誓章；遗产申报誓章
@=w<B4 L affidavit of no receipt 述明无收款的誓章
N_4eM,7t affiliate 联号；联营公司；附属公司
gADmN8G= affiliated company 附属公司；联号；联营公司
T0Yiayt affirmation [estate duty] 非宗教式宣誓〔遗产税〕
y#Ht{)C affordability 负担能力
* v8T s African Development Bank [AfDB] 非洲开发银行
DfJ2PX}q after-acquired property 事后取得的财产
g ]* after-hours dealing 市后交易
o gM%N after-tax profit 税后盈利；税后利润；税后溢利
|{g+Y agency agreement 代理协议
?3z- _8# agency expenses 代理机构的开支
P ]N
[y agency fee 代理费
{P8[X@Lu Agency Law 《代理法》
wI M{pK agent 代理人；承销人
tC8(XMVx agent of company 公司代理人
u{&B^ s)k. agent's fee 代理人费；经纪费
AJt!!cr s aggregate 总计；总数；总体数字
LL!. c aggregate amount 总款额；总额
Q8p&Ki;i aggregate assets and liabilities 总体资产与负债
( VyNvB aggregate at constant price 按固定价格计算的总体数字
J MX6yV aggregate demand 总需求
L W#M@ aggregate gross position 总持仓量
"_L?2ta aggregate limit 总限额
W]<$0 aggregate of salaries tax 合计薪俸税
sKLX [l aggregate performance 总体表现；总体业绩
Vi! Q aggregate supply 总体供应
3zuF{Q2P< aggregate surplus 总盈余
>-T`0wI aggregate total 整体总额
JnD {J`: aggregate value 总值；合计价值
z;]CmR@Ki aggregated basis 合计基准
c- $Gpa}M aggregated net chargeable income 合计应课税入息实额
fnzy5+9" aggregation 合并计算；合计；总和
JL}\* aggregation of incomes of husband and wife 夫妇入息合并计算
y-?>*fN o aggregation of property 财产的总和
VeiElU3 agio 差价；贴水
u]C` 6)> 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》
D| I Ec? Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[}nK"4T"Ri 《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》
5FvOznK^e Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
RR1A65B 《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》
OQ/<-+<w Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
>Dm8m[76 《香港政府和大韩民国政府关于相互促进和保护投资协定》
~KjJ \b)R agreement for a settlement 授产协议
*#>F.#9 agreement for assignment 转让协议
# jYpVc{] agreement for sale 售卖协议；买卖协议
FD7H@L5 agreement for sale and purchase 买卖协议
\ v@({nB8 agreement for the payment of interest 支付利息协议
P sj bR agreement for the repayment of money 还款协议
O[~x_xeW agreement of reinsurance 再保险协议
4YG/` P Agricultural Bank of China 中国农业银行
/%x7+Rl\-^ air passenger departure tax 飞机乘客离境税
ZU'!iU|8 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
l1_X(Z._V airport tax 机场税
e]+OO
g& alcohol duty 酒精税
r2*<\ax alienation 让与；让渡；转让
Zp `T alimony 生活费；赡养费
khd5 Cf[ All Ordinaries Index [AOI] 所有普通股指数
-xmf'c9P all risks 全险；综合险
UP1?5Q=H]Q All Sales Record for Stock Market 《股票市场成交报告》
*}b]rjsj Allied Capital Resources Limited 新联财务有限公司
SDJH;c0 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
B W[5o3
i allocation letter 拨款信件
;#?M)o:q allocation of fund 分配款项；预留款项
ucYkxi`x allocation of profit 利润分配；溢利分配
IxSV? k
allocation warrant 拨款令
>X}{BDMb. allotment 分配；配股
u/^|XOy allotment notice 股份配售通知；配股通知
)-P!Ae_.v allotment of shares 股份分配
#5CI)4x0! allowable 可获宽免；免税的
dZ2 %S''\ allowable business loss 可扣除的营业亏损
7 &)])
{Q allowable expenses 可扣税的支出
>O{7/)gS^ allowance 免税额；津贴；备抵；准备金
{5:Zl<0 allowance for debts 债项的免税额
wJ" ev.A) allowance for depreciation by wear and tear 耗损折旧免税额
}Ag|gF!_ allowance for funeral expenses 殡殓费的免税额
SQ(apc}N4 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
J}g~uW allowance for repairs and outgoings 修葺及支出方面的免税额
y%B X ]~ allowance to debtor 给债务人的津贴
O;XG^s@5 alteration of capital 资本更改
w*LbH]l<- alternate trustee 候补受托人
Evu=M-? amalgamation 合并
<zB*'m ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7Ur?e p ambit of charges 征税范围；收费范围
iv%w!3 # amended valuation 经修订的估值
,\ldz(D?+ American Commodities Exchange 美国商品交易所
CDg AGy American Express Bank Limited 美国运通银行
60B-ay0e$b American Stock Exchange 美国证券交易所
))#'4 amortization 摊销
LVtu*k amount due from banks 存放银行同业的款项
R"xp%:li amount due from banks abroad 存放海外银行同业的款项
s3t!<9[m amount due from holding companies 控股公司欠款
Ub)I66 amount due from local banks 存放本港银行同业的款项
)qM|3], amount due to banks 银行同业的存款
d+2daKi amount due to banks abroad 海外银行同业的存款
]
pPz@@xx amount due to holding companies 控股公司存款
<! x+e E` amount due to local banks 本港银行同业的存款
>q( 5ir amount due to outport banks 外埠银行同业的存款
Cw1( 5 amount for note issue 发行纸币的款额
O]=C#E{ amount of bond 担保契据的款额
Bku' H amount of consideration 代价款额
B4W\
t { amount of contribution 供款数额
|HbEk[?^s amount of indebtedness 负债款额
(!z M\sF amount of principal of the loan 贷款本金额
}=GM ?,7b amount of rates chargeable 应征差饷数额
Aka^e\Y@6* amount of share capital 股本额
i ^|@"+ amount of sums assured 承保款额
c~tAvDX amount of variation 变动幅度
jXIEp01 amount of vote 拨款数额
d'zT:g amount payable 应付款额
#ooc)) , amount receivable 应收款额
&hN,xpC Amsterdam Stock Exchange 阿姆斯特丹证券交易所
#)74X% 4( analysis 分析
:,F =w0 O ancillary risk 附属风险
31X U7A annual account 周年帐目；周年帐目报表；年度决算；年结
~77 5soN annual accounting date 年结日期
hZuYdV{'h annual allowance 每年免税额；年积金；年度津贴；年津
a -PGW2G annual balance 年度余额
FMS2.E annual disposable income 每年可动用收入
.hN3`>* V annual estimates 周年预算
R;THA! annual fee 年费
xH$%5@~ annual general meeting 周年大会
Z{}+)Q*Q annual growth rate 年增率；每年增长率
G[6=u| (M annual long-term supplement 长期个案每年补助金
87 8tI3- annual pensionable emolument 可供计算退休金的年薪
)BLmoJOf annual report 年报
"6V_/u5M;= Annual Report on the Consumer Price Index 《消费物价指数年报》
Zr"dOj$Jf annual return 周年报表；周年申报表；每年报税表格
N1?
iiv Annual Return Rules 《周年报表规则》
;D&wh annual review of consumer prices 每年消费物价回顾
qJMp1D C annual roll-forward basis 逐年延展方式
{HuLuP 0t annual salary 年薪
tc/ jY]'32 annual statement 年度报表；年度决算表
\X opU" 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
6D^%'[4t annuitant 年金受益人
liG~y| annuity 年金
7ukDS ] annuity contract 年金合约
\>[gl!B_Rr annuity on human life 人寿年金
b-b;7a\N antecedent debt 先前的债项
g
=\13# F ante-dated cheque 倒填日期支票
y Hw!#gWM anticipated expenditure 预期开支
g.&\6^)8p anticipated net profit 预期纯利
` w=!o.1 anticipated revenue 预期收入
P rt #L8 anti-inflation measure 反通货膨胀措施
3mA/Nu_ anti-inflationary stance 反通货膨胀立场
)fR1n}# apparent deficit 表面赤字
]Hj`2\KD.d apparent financial solvency 表面偿债能力
+2(P c JR~ apparent partner 表面合伙人
8 )`5P\ application for personal assessment 个人入息课税申请书
qq>44 k\|) application of fund 资金应用
ke</x+\F application to release as liquidator and to destruct the books of accounts and documents
|vN$"mp^a 申请免除清盘人职务及毁灭帐簿与文件
"j;!_v>=f` appointed actuary 委任精算师
B2"+Hwbk appointed auditor 委任核数师；委任审计师
-9i+@%{/ appointed trustee 委任的受托人
;@O(z*14@ appointer 委任人
3DHvaq q7 apportioned pro rata 按比例分摊
{ 8i}Ow apportionment 分配；分摊
~pwY6Q Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
pb= HVjW< apportionment formula 分摊方程式
6KBH Rt apportionment of estate duty 遗产税的分摊
.=aMjrME appraisal 估价；评估
CCwK8`% appreciable growth 可观增长
<sF!]R&4 appreciable impact 显着影响
lZ+/\s,]| appreciable increase 可观增长
_4S7wOq5 appreciation 增值；升值
B C&^]M appreciation against other currencies 相对其他货币升值
ri;r7Y9V9` appreciation of the exchange value of Hong Kong dollar 港元汇值上升
'4Y*-!9 appreciation tax 增值税
|W/Hi^YE2 appropriation 拨款；拨用；拨付
n7'<3t appropriation account 拨款帐目
oPE.gn_$ Appropriation Bill 拨款法案
\ !6t appropriation-in-aid system 补助拨款办法
(N9`WuI approved assets 核准资产
{)GQV`y approved basket stock 认可一篮子证券
6UtG-WHHt approved budget 核准预算
l9,w>]s approved charitable donation 认可慈善捐款
m';|}z' approved charitable institution 认可慈善机构
aGe \.A = approved currency 核准货币；认可货币
A'w2GC{. approved estimates 核准预算
DOA[iT";4 approved estimates of expenditure 核准开支预算
@V*au: approved overseas insurer 核准海外保险人
Zr~"\llk approved overseas trust company 核准海外信托公司
M |aQ)ivh3 approved pooled investment fund 核准汇集投资基金
.|tQ=l@I approved provident fund scheme 认可公积金计划
W>U jUq); approved provision 核准拨款
9 ?[4i' approved redeemable share 核准可赎回股份
FxM MxY,*% approved regional stock 认可地区性证券
ZO]E@?Oav approved retirement scheme 认可退休金计划
UeC 81*XZ approved subordinated loan 核准附属贷款
*YMXiY JR arbitrage 套戥；套汇；套利
4t"* )xy arbitrageur 套戥者；套汇者
:Fq2x_IUE arbitrary amount 临时款项
oTZo[T@zRx arrangement 措施；安排；协定
GWVE IZ arrears 欠款
K>`m_M"LA arrears of pay 欠付薪酬
3Bu D/bs arrears of revenue 逾期未收税款；逾期未收的帐项
&FT5w T articles of association 组织章程；组织细则；组织章程细则
Ul7,k\q@ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"`H=AX0 ascertainment of profit 确定利润
_
+u sn. "Asia Clear" “亚洲结算系统”
6uv'r;U] Asia Commercial Bank Ltd. 亚洲商业银行有限公司
eU<]h>2 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ajg7xF{l) Asian Development Fund [ADF] 亚洲发展基金
n/,rn>k7: Asian dollar bond 亚洲美元债券
) >- D={ Asian dollar market 亚洲美元市场
:C}KI) Asian dollar rate 亚洲美元利率
p Rb+'v&_k Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Uj
y6vgU; Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
`Nxo 0Q asked price 沽盘；喊价；索价；卖方报价
{3_F fsg` assessable income 应评税入息
lUy*549, assessable loss 应评税亏损
d7n4z x1Hh assessable profit 应评税利润
LL6ON
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(dw3'W assessed profit 估定利润
aH~ x7N6! assessed value 经评估价值
D~t"9Z\ assessment 评税；评定；估价；评税单
?ZD{e|:u assessment number 评税编号；估价编号
S :" z<O assessment of additional tax 补加税评税
o%9Ua9|RR assessment of performance 业绩评估；实绩评价
3/#R9J# Assessor 评税主任
Q*oA{eZY asset price bubbles 资产价格泡沫
v{\n^|=]) asset-backed securities 具资产保证的证券
H@O r X assets accretion 资产增值
Eu sf gU: assets and liabilities 资产与负债
96([V|5K assets betterment statement 资产递增表；资产改进表
5r2ctde)Y assets lending 实物放款；有抵押贷款
-hJ>wGI assets of the company passing on the death 死者去世时转移的公司资产
HquB*=^xh assets pledged as security for liabilities 用作负债抵押的资产
v\r7.l:hf assets portfolio 资产投资组合
8kn]_6:3i assets price 资产价格
HCn ]# assets quality 资产质素
._F 6- pl assets realization 资产变现
ft. }$8vIT assets refinancing arrangement 资产再集资安排
Y ~\`0?ST assets securitization 资产证券化
f"OA Zji assets situated outside Hong Kong 在香港以外地方的资产
hIg, 0B assets stripping 削减资产；拆卖资产
\M1M2(@pDJ assets value 资产值
MSrY*)n!>O assignee 承让人
G Yy!`E assignment 转让；转让书；转让契
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P,XH{s assignment of interest 权益转让
LbmB([p assignment of letters patent and trade mark 专利证书及商标转让
(Mire%$h assignment of property 物业转让；物业转让书
'"G
%0y assignment right 转让权
+h9l %Pz assignor 转让人
bl!f5RO S( associate 有联系的人；有关连人士；相联者；合伙人；联系人
GhfUCW% Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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&lT KYP associate member 附属会员
%I2xK.8 = associated body corporate 相联法人团体
2 |kH% associated company 相联公司；联属公司
odn97,A associated corporation 相联法团
^QL/m\zq@% Association of Chartered Certified Accountants [ACCA] [United Kingdom]
OKLggim{ 公认会计师公会〔英国〕
j@_) F^12 Association of Futures Exchange Brokers 香港期货经纪协会
wshp{ y Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
qyG636i association of underwriters 承保人组织
e8ig[:B>+ assumption of control 接管
;Kd {h assurance 担保；保险；转易；转易书
9 OO_Hp#|9 assurance of interest 权益的转易
h1 UlLy 8 at 19XX price 按一九ＸＸ年价格计算
\i;~~;D at a discount 按赔价计算；按贴水价格计算；打折扣
IP4b[|ef at a premium 按溢价计算；按升水价格计算
G:6$P%. at call 通知付款；按通知
zL!~,B8C at constant market price 按固定市价计算
yPxG`w' at constant price 按固定价格计算
_XO)`D~ at cost 按成本计算
BC0c c[x at current market price 按当时市价计算；按现时市价计算
{-7yZ]OO$ at current price 按当时价格计算；按现时价格计算
SYW= L at factor cost 按要素成本计算；按生产要素成本计算
W$VCST at money-of-the-day price 按付款当日价格计算
Hk~
gcG at or better 按指定或较佳价位〔买卖指令〕
A(@gv8e[H^ at par 按面值计算；平价
zt>_)&b at sight 见票即付
X!A]V:8dk at the close 按收市盘
g KmRj K at the opening 按开市盘
: R*^Izs= attestation 见证；见证条款
/5'<w( at-the-money option 平价期权
_>)"+z^r attorney 受权人；受托代表人
(l!D=qy attornment 新拥有人承认书
sq (063l attributable profit 可归属利润
8 JOht(m attributable share value 可归属股份价值
+(P 43XO08 Auckland Stock Exchange 奥克兰证券交易所
yLIj4bf auction 拍卖
G mUs U{ auctioneer 拍卖商
mW(_FS2%, audit 审计；核数
HF =C8ZtlL Audit Commission 审计署
bz@=zLBt Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
.yh2ttf<gB 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
G~hILW^ audit review 帐目审查
~aR='\< Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
y<x_v )k- audited account 审计帐目；经审计的帐目
C`T5d audited annual account 经审计的周年帐目
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3J$Am audited balance sheet 经审计的资产负债表
D}/.;]w<[& auditor 核数师；核数主任；审计师
\ui~n:aWJ auditor's certificate 核数师证明书；审计师证明书
} b\q<sNE{ auditor's report 核数师报告；审计师报告
ue:P#] tx Aussie bond 澳元债券
hA1hE?c ` austerity budget 紧缩预算
+PXfr~ 4 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
l'lDzB+.* Australia All Ordinaries Index 澳洲所有普通股票指数
]fS~N9B Australian Dollar [AUD] 澳元
H_f2:Za Australian Options Market 澳大利亚期权市场
jG ;(89QR/ Australian Securities Commission 澳洲证券事务监察委员会
K]*ERAfM%m Australian Society of Certified Practising Accountants 澳洲执业会计师公会
\bl,_{z? Australian Stock Exchange 澳大利亚证券交易所
PL_wa(}y]D Austrian Schilling [ATS] 奥地利先令
5@rqU(]< authentication 认证；鉴证
HPCA$LD authority to purchase 委托购买证；委购书
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authorization 认可；核准；授权；授权书
@O0 vh$3t0 authorization by direction 指示授权
>#n-4NZ;p9 authorization by instruction 指令授权
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(w<b authorization by warrant 令状授权
r9'H7J authorization of unit trust 单位信托的认可
4xn^`xf9
authorized agent 指定代理人
'n.9qxY; authorized capital 法定资本
Q>g$)-8 authorized clerk 出市员
ly5L-=Xb authorized dealer 认可交易商
]_xGVwem authorized financial institution 认可财务机构
E1w X G authorized fund 认可基金
,lYU #Hx* authorized fund house 获授权的基金公司；认可基金公司
%=
;K>D authorized institution 认可机构
!)3Su=*R authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
|i} g7 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
9TS=> authorized insurer 获授权保险人；获认可承保人
4DM|OL`w authorized investment 特准投资项目
0DT2q M[, authorized person 获授权人
gy`qEY~B& authorized representative 获授权代表
G"sc;nT authorized share capital 法定股本
F >R)~;Ja automated quotation system 自动报价系统
/`@> v$oo Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
<"% h1{V 自动交易系统〔香港期货交易所有限公司〕
SP1oBR"3 automatic adjustment mechanism 自动调整机制
N |L5Ru automatic adjustment system 自动调整系统
,IATJ s$E Automatic Clearing House 自动票据交换所
O~]G(TMs8W automatic exchange rates accumulation system 自动化汇率累集系统
&}=,8Gt1G Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{moNtzE; automatic teller machine [ATM] 自动柜员机
hG3Lj7)UH autopay 自动转帐
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hB*Hjh available assets 可用资产
<L#r6y~H available fiscal reserve 现存财政储备
?+L6o C.; available profit 可用利润
YWF <2l. Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Md{f,,E'^@ average 平均；平均数；海损
tJ=zk3BN~ average basic salary 平均基本薪金
M)Q+_c2* average consumer expenditure 平均消费开支；一般消费开支
g<3>7&^ average cost 平均成本
9DKB+ K.1 average cost of land production 增辟土地平均成本
pz =Wq4 l average daily turnover 平均每日成交额
xWV7#Z7 average daily wage rate 平均每日工资率
G<1mj!{Vp average expenditure pattern 平均开支模式
"!?Ya{ average growth rate 平均增长率
Nuq/_x average net fixed assets 固定资产平均净值
XL9lB#v^ average of relatives 相对价格平均数
a8$pc>2E average price 平均价格
&>t1 A5 average propensity to consume 平均消费倾向；一般消费倾向
Xxw.{2Ji!q average propensity to save 平均储蓄倾向；一般储蓄倾向
:\RB ^3; average rate 平均率
n8,/olqwW average revenue 平均收入；平均收益
QV1%Zou average stock 平均库存；平均存货
M/;g|J
jM average yearly rent 平均年租
^Tmmx_Xw avoidance of double taxation 避免双重课税
6 nhB1Aei avoidance of tax 避税
