A:
:y8wv|m A share Ａ股；甲类股份
t Zqy \_G abatement of tax 减税；减扣免税额
\&. ]!!Q ABN AMRO Bank N.V. 荷兰银行
1k?k{Ri above-the-line expenditure 线上项目支出；经常预算支出
tC4 7P [b above-the-line receipt 线上项目收入；经常预算收入
a@}A;y'd ABSA Asia Limited 南非联合亚洲有限公司
%VmHw~xyF: absolute change 绝对数值变更
Y=YIz>u absolute expenditure 实际开支
< P#]U"?A absolute guideline figure 绝对准则数字
oY8S-N;(t absolute interest 绝对权益
{v~.zRW%]r absolute order of discharge 绝对破产解除令
5&N55? G6 absolute profit margin 绝对利润幅度
<j^bk"l p absolute value 实值；绝对值
?R8wm E[ w absolutely vested interest 绝对既得权益
\'.#of absorbed cost 已吸收成本；已分摊成本
NZ=`iA8)X absorption 吸收；分摊；合并
8nQjD<- absorption rate 吸收率；摊配率；分摊率
0VBbSn}Z< ACB Finance Limited 亚洲商业财务有限公司
jce^Xf acceptable form of reciprocity 合理的互惠条件
,+hH| $ acceptable rate 适当利率；适当汇率
K3On8 acceptance agreement 承兑协议
"*N=aHsj acceptance for honour 参加承兑
Y1Sfhs ) acceptor 承兑人；接受人；受票人
T~JE.Y3B3 acceptor for honour 参加承兑人
1@ vlbgLr@ accident insurance 意外保险
'98 0. Accident Insurance Association of Hong Kong 香港意外保险公会
NB[(O# accident insurance scheme 意外保险计划
L-QzC<[F / accident year basis 意外年度基准
wR*>9LjeG accommodation 通融；贷款
6im !v<1Qx accommodation bill 通融票据；空头票据
~T'Ri= accommodation party 汇票代发人
^oT!% "\ account balance 帐户余额；帐户结余
C)8>_PY[M account book 帐簿
[6{o13mCWE account collected in advance 预收款项
r~U/t~V=D account current book 往来帐簿
Mz#<Vm4 account of after-acquired property 事后取得的财产报告
+8~C&K: account of defaulter 拖欠帐目
4 g}'/ account payable 应付帐款
Vi o ~2 account payee only [A/C payee only] 只可转帐；存入收款人帐户
qmWn$,ax account receivable 应收帐款
N Q"`F,T account receivable report 应收帐款报表
sfw lv^ account statement 结单；帐单；会计财务报表
#CY Dh8X<i account title 帐户名称；会计科目
Ihn+_H u accountant's report 会计师报告
hA!kkNqV Accountant's Report Rules 会计师报告规则
8O_0x)X accounting and auditing procedure 会计与审计程序；会计与核数程序
K>x+*UPL Accounting Arrangements 《会计安排》
Hd9vS"TN] accounting basis 会计基础
8,m3] Lg accounting by Official Receiver 破产管理署署长呈交的帐目
%}0B7_6B+@ Accounting Circular 《会计通告》
JLFZy\ accounting class 会计类别
qT D^Vz
V accounting date 记帐日期；会计结算日期
Kfl#78$d accounting for money 款项核算
Z<^TO1xs9B Accounting Officer 会计主任
z- X_O32 accounting period 会计报告期；会计期
b w2KD7 accounting policy 会计政策；会计方针
bJ#]Xm (]D accounting practice 会计惯例
X
cDu&6Dy accounting principle 会计准则
;R
x Rap accounting record 会计记录
N +M^e`H accounting report 会计报告
Y&JK* d Accounting Services Branch [Treasury] 会计事务部〔库务署〕
V.U9Q{y" Accounting Society of China 中国会计学会
rjLPX accounting statement 会计报表
;%_s4 accounting system 会计制度；会计系统
F:B 8J4/ accounting transaction 会计事项；帐务交易
P/hV{@x accounting treatment 会计处理
@f z!]/ accounting year 会计年度
qPI1\!z6 accretion 增值；添加
{Z^ G ]@ accrual 应计项目；应累算数目
[;n/|/m, accrual basis 应计制；权责发生制
7\xGMCctM accrual basis accounting 应计制会计；权责发生制会计
GZ@`}7b} accrue 应累算；应计
U'K{>"~1a accrued benefit 应累算利益
K6s%=.Zi( accrued charges 应计费用
~R!M.gY[rK accrued cumulative preference share dividend 应累算的累积优先股股息
Sq Y$\&% accrued expenses 应累算费用
mtunD;_Dek accrued interest payable 应付利息；应计未付利息
mIy|]e`SJ accrued interest receivable 应收利息；应计未收利息
8\H*Z2yF+ accrued right 累算权益
~ WO accruing profit 应累算的利润
8nSEAr~ accumulated fiscal reserve 累积财政储备
k6b0&il accumulated profit 累积利润；滚存溢利
@V>BG 8Y accumulated reserve 累积储备
?0%3~E`l: accumulation of surplus income 累积收益盈余
1O{(9nNj acquired assets 既得资产
xS>d$)rIj acquisition 收购；购置；取得
2uln)] acquisition cost 购置成本
uz%<K(:Ov acquisition expenses 购置费用
&ap&dM0@%a acquisition of 100% interest 收购全部股权
H/?@UJ5m acquisition of control 取得控制权
D{) K00mm acquisition of fixed assets 购置固定资产
X {YY)}^ acquisition of shell “买壳”
, A@uSfC( acquisition price 收购价
o6 l CP& act of God 天灾
5z f bI acting partner 执事合伙人
#FNSE*Y active market 买卖活跃的市场；交投畅旺的市场；旺市
o,D7$WzL active partner 积极参与的合伙人
6";ew:Ih^ active trading 交投活跃
!Yi2g -( actual circulation 实际流通
[)wLji7MK actual cost 实际成本
|DBj<| SX actual expenditure 实际开支；实际支出
}#Gq*^w actual income 实际入息；实际收入；实际收益
EpsjaOmAF actual market 现货市场
1](PuQm7+ actual price 现货价；实际价格
"AcC\iq actual profit 实际利润
><Awk~KR actual quotation 实盘；实际价位；实际报价
3<%ci&B actual year basis 按实际年度计算
^_rBEyz@ actuals 实货
I)YUGA5 actuarial investigation 精算调查
j'QPJ(`~1l actuarial principle 精算原则
mN&B|KWU actuarial report 精算师报告
K275{ydN Actuarial Society of Hong Kong 香港精算学会
\a7caT{ actuarial valuation 精算师估值
i]
I{7k actuary 精算师
P1u( 0t ad referendum agreement 暂定协议；有待覆核的协定
: F N-.1C ad valorem duty 从价税；按值征税
!CGpE=V ad valorem duty system 从价税制
FJCL K#- ad valorem fee 从价费
S8Ec.]T ad valorem tariff 从价关税
9(AY7]6 additional allowance 额外免税额
`Hp=1 a additional amount for unexpired risk 未过期风险的额外款额
p`I[3/$3 additional assessable profit 补加应评税利润
m*f"Y"B.1I additional assessment 补加评税
=euMOs additional commitment 额外承担
o0}kRL additional commitment vote 额外承担拨款
6a!b20IZh additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
V<&^zIJUR additional dependent parent allowance 供养父母额外免税额
KKcajN additional provision 额外拨款
\M U-D,@ additional stamp duty 附加印花税
WM8])}<L additional tax 补加税罚款；补加税款
#M5pQ&yZy Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
kIwq%c ; adjudged bankrupt 被裁定破产
&ra2(S45 adjudicated bankrupt 裁定破产人
RE%2 5t| adjudication fee 裁定费；评定印花税额手续费；评估契据费
7RZ HU+ adjudication of bankruptcy 裁定破产；宣告破产
fG_<HJS(~ adjudication of insolvency 裁定无力偿还债务
? l>Ra0 adjusted actual 经调整的实数；调整后的实数
]*]#I?&'Hx adjusted current assets 经调整的流动资产；调整后的流动资产
"969F(S$ adjusted figure 经调整的数字；调整后的数额
<To$Hb,NP adjusted liabilities 经调整的负债；调整后的负债
F6Ne?[b adjusted loss 经调整的亏损；调整后的亏损
%)#yMMhR adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
e,D RQ2AU adjusted profit 经调整的利润；调整后的利润
k((kx: adjusted surplus 经调整的盈余额；调整后的盈余额
1/t yne= m adjusted value 经调整的价值；调整后的价值
'(fzznRH adjustment 调整；修订；理算〔保险〕
"%rzL.</ adjustment centre 调剂中心
w/, A@fLL adjustment lag 调整过程的时间差距；调整时差
8I]rC<O6: adjustment mechanism 调整机制
VoC|z Rd_ adjustment of loss 亏损调整
6c[Slq!KA adjustment process 调整过程；调整程序
ZU68\c L adjustment range 调整幅度
8O| w( z administered exchange rate 受管制汇率
8Joj KH Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
9l<}`/@}W administration expenses 行政费用
}Dx5W9Ri" administration fee 手续费；行政费
fJK;[*&Y administration in bankruptcy 破产管理
;;} }uW= administration order 遗产管理令
#B6$ r/% administrator 管理人；遗产管理人
8'-E>+L administrator of the estate 遗产管理人
KSve_CBOh admission of debt 债项承认书
6ee1^> admission of proof 接纳债权证明
2UeK%-~W? advance 放贷款项；垫付款项；预支款项；预付款项
Xk?Y advance account 暂支帐目；预付款帐户
XE S$V15 advance compensation 预付补偿金
qNX+!Y}y advance from shareholder 股东垫款
J 7HOSFwXn advance pending reimbursement 预支以待日后付还
RHu4cK!5 advanced economy 先进经济体系
eHc.#OA& advancement 预付；预付财产
Im"8+7 56 advances warrant 垫款令
Fgw $;W advancing 贷出
>>T,M@s-: adverse balance 逆差
nU2 3D@l adverse exchange 逆汇
?6V U4nK/* advertisement addressed to shareholders 在报章刊登的致股东通告
,E &W{b advice for collection 托收通知书
PnJA'@x advice of drawing 提款通知书；汇票通知书
!N74 y %=M advice of payment 付款通知
f3SAK!V+s Advisory Committee [Securities and Futures Commission]
8E|FFHNK<2 谘询委员会〔证券及期货事务监察委员会〕
*(o^w'5 Advisory Committee on Diversification 经济多元化谘询委员会
TeHxqWx affidavit 誓章；遗产申报誓章
p?'
F$Wz affidavit of no receipt 述明无收款的誓章
Exz(t' affiliate 联号；联营公司；附属公司
q
r F:=?`E affiliated company 附属公司；联号；联营公司
xgJy G.? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
bC,SE*F\ affordability 负担能力
+HF*X~},i African Development Bank [AfDB] 非洲开发银行
$]~|W3\G after-acquired property 事后取得的财产
FPkig`(3 after-hours dealing 市后交易
, GMuq_H after-tax profit 税后盈利；税后利润；税后溢利
49Hgq/uO agency agreement 代理协议
A"wso[{ agency expenses 代理机构的开支
SN5Z@kK agency fee 代理费
rU_FRk Agency Law 《代理法》
RPZ
- agent 代理人；承销人
q@d6P~[-gj agent of company 公司代理人
GiKmB-HO agent's fee 代理人费；经纪费
l:(?|1_ aggregate 总计；总数；总体数字
F-<c.0;6 aggregate amount 总款额；总额
vpP8'f. aggregate assets and liabilities 总体资产与负债
RY9Ur aggregate at constant price 按固定价格计算的总体数字
9=9R"X>L aggregate demand 总需求
LDbo=w aggregate gross position 总持仓量
-c
p)aH) aggregate limit 总限额
yJ2A!id aggregate of salaries tax 合计薪俸税
, ik\MSS aggregate performance 总体表现；总体业绩
s@K #M aggregate supply 总体供应
2$O6%0 aggregate surplus 总盈余
:9W)CwZ)V aggregate total 整体总额
Wl{wY,u aggregate value 总值；合计价值
kj@m5`G aggregated basis 合计基准
QuBaG< aggregated net chargeable income 合计应课税入息实额
zvK ypx aggregation 合并计算；合计；总和
kYu"`_n} aggregation of incomes of husband and wife 夫妇入息合并计算
mU;\,96# aggregation of property 财产的总和
V /t- agio 差价；贴水
$*;ke5Dm 4 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
_) )--+cL Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
bkL5srH 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
p}lFV,V Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\SA$:^zO 《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》
T;pe 7" Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
bX` VIFc 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ca"20NQ) agreement for a settlement 授产协议
%5/h ;4
agreement for assignment 转让协议
2KQpmNN agreement for sale 售卖协议；买卖协议
TN.&FDqC9 agreement for sale and purchase 买卖协议
N=;VS- agreement for the payment of interest 支付利息协议
N Bpf agreement for the repayment of money 还款协议
6@J)k V agreement of reinsurance 再保险协议
L7B(abT9e Agricultural Bank of China 中国农业银行
t**o<p#)f air passenger departure tax 飞机乘客离境税
^ :]~6p# Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
J 0yo@O airport tax 机场税
3 t$)saQR alcohol duty 酒精税
#6za
alienation 让与；让渡；转让
("_tML 8/p alimony 生活费；赡养费
^vr`t9EE All Ordinaries Index [AOI] 所有普通股指数
-MItZ all risks 全险；综合险
~ MW_=6U All Sales Record for Stock Market 《股票市场成交报告》
22 "/| S Allied Capital Resources Limited 新联财务有限公司
u|8yV.=R all-items index [Consumer Price Index] 总指数〔消费物价指数〕
(Q6}N' T allocation letter 拨款信件
BCw 0kq@ allocation of fund 分配款项；预留款项
<'<{|$Pw allocation of profit 利润分配；溢利分配
y0cB@pWp allocation warrant 拨款令
av}pT)]\
allotment 分配；配股
]y<<zQ_fhY allotment notice 股份配售通知；配股通知
zP#%ya :I allotment of shares 股份分配
^
,yh384 allowable 可获宽免；免税的
\bumB<w(] allowable business loss 可扣除的营业亏损
aDE)Nf} allowable expenses 可扣税的支出
`"< tk1Kq" allowance 免税额；津贴；备抵；准备金
P:2 0i*QU allowance for debts 债项的免税额
a[Oi allowance for depreciation by wear and tear 耗损折旧免税额
X5wYfN allowance for funeral expenses 殡殓费的免税额
Wj#Gm allowance for inflation 为通货膨胀而预留的款项；通胀准备金
A E&IN.- allowance for repairs and outgoings 修葺及支出方面的免税额
}| 4dEao\ allowance to debtor 给债务人的津贴
jl~?I*Gr alteration of capital 资本更改
&ajpD sz; alternate trustee 候补受托人
zIgD R amalgamation 合并
a%)-iL
X8& ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
|T^c(RpOE ambit of charges 征税范围；收费范围
R{A$hnhW6 amended valuation 经修订的估值
i*Ee(m]I American Commodities Exchange 美国商品交易所
9UeK}Rl^n American Express Bank Limited 美国运通银行
w|WehNGr American Stock Exchange 美国证券交易所
b+ J) amortization 摊销
Vq1v e;(8s amount due from banks 存放银行同业的款项
]BBL=$* amount due from banks abroad 存放海外银行同业的款项
1U;p+k5c amount due from holding companies 控股公司欠款
d`&F amount due from local banks 存放本港银行同业的款项
,MdK "Qa> amount due to banks 银行同业的存款
ET}Dh3A amount due to banks abroad 海外银行同业的存款
Irnfr\l. amount due to holding companies 控股公司存款
:,BKB*a\ amount due to local banks 本港银行同业的存款
l*z.20^P amount due to outport banks 外埠银行同业的存款
9?# L/ amount for note issue 发行纸币的款额
K\`>'C2_V amount of bond 担保契据的款额
63n<4VSH amount of consideration 代价款额
Vpsv @\@J> amount of contribution 供款数额
pt+[BF 6P amount of indebtedness 负债款额
-% Z?rn2 amount of principal of the loan 贷款本金额
8m;tgMFO amount of rates chargeable 应征差饷数额
::A ]p@ amount of share capital 股本额
l:H}Y3_I amount of sums assured 承保款额
Ff @Cs0R amount of variation 变动幅度
298@&_ amount of vote 拨款数额
sy;_%,}N amount payable 应付款额
c;pv< lX' amount receivable 应收款额
6_h'0~3?` Amsterdam Stock Exchange 阿姆斯特丹证券交易所
M;K%=l$NG analysis 分析
fG*366W ancillary risk 附属风险
\%+5p"Z < annual account 周年帐目；周年帐目报表；年度决算；年结
u RfFPOYH annual accounting date 年结日期
d y^ zOqc annual allowance 每年免税额；年积金；年度津贴；年津
,wE cRN w annual balance 年度余额
JM-+p annual disposable income 每年可动用收入
Yx{q VU annual estimates 周年预算
Kt3 ]r:&J annual fee 年费
9akIu.H annual general meeting 周年大会
?#0 |A?U annual growth rate 年增率；每年增长率
xf]_@T; annual long-term supplement 长期个案每年补助金
;}k9YlQrN annual pensionable emolument 可供计算退休金的年薪
8e3I@mv annual report 年报
- r! sY+Z> Annual Report on the Consumer Price Index 《消费物价指数年报》
8Cw+<A* annual return 周年报表；周年申报表；每年报税表格
U%nLo[k Annual Return Rules 《周年报表规则》
}{.0mu9 annual review of consumer prices 每年消费物价回顾
a2'f#[as annual roll-forward basis 逐年延展方式
b
qNM annual salary 年薪
Dw6mSsC/ annual statement 年度报表；年度决算表
_w KaFf Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
oe{K0.` annuitant 年金受益人
7; e$ sr annuity 年金
cq,0?2R`t annuity contract 年金合约
c;dMXv annuity on human life 人寿年金
e=m=IVY #W antecedent debt 先前的债项
BQfq]ti ante-dated cheque 倒填日期支票
t/T WLhx/ anticipated expenditure 预期开支
+__PT4ps anticipated net profit 预期纯利
@ = M:RA anticipated revenue 预期收入
efu'PfZ`& anti-inflation measure 反通货膨胀措施
J@vL,C)E6 anti-inflationary stance 反通货膨胀立场
C>:'@o
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3pF7} P apparent financial solvency 表面偿债能力
',Q|g^rF] apparent partner 表面合伙人
U'(@?]2 <G application for personal assessment 个人入息课税申请书
O<o>/HH$ application of fund 资金应用
U$,W/G}m application to release as liquidator and to destruct the books of accounts and documents
,s9gGCA 申请免除清盘人职务及毁灭帐簿与文件
yxx'g+D* appointed actuary 委任精算师
TC+L\7 appointed auditor 委任核数师；委任审计师
Z/f%$~Ch appointed trustee 委任的受托人
hmQ ;!9 appointer 委任人
A YP*J apportioned pro rata 按比例分摊
9$[PA jwk apportionment 分配；分摊
C@3`n;yZ= Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
d~F 4 apportionment formula 分摊方程式
;"K;D@xzh] apportionment of estate duty 遗产税的分摊
/ Q nq,`z appraisal 估价；评估
/)<x<7FKW appreciable growth 可观增长
p9` !.~[ appreciable impact 显着影响
;qN ;o SK appreciable increase 可观增长
+338z<'Z! appreciation 增值；升值
4{ rqGC / appreciation against other currencies 相对其他货币升值
!F|#TETr t appreciation of the exchange value of Hong Kong dollar 港元汇值上升
$%P?2g"j, appreciation tax 增值税
W:gpcR]> appropriation 拨款；拨用；拨付
fZ5zsm' N appropriation account 拨款帐目
nde_%d$ Appropriation Bill 拨款法案
W Y] appropriation-in-aid system 补助拨款办法
~stJO] ) a approved assets 核准资产
QK`5KB (k' approved basket stock 认可一篮子证券
nR(v~_y[V approved budget 核准预算
EIrAq!CA approved charitable donation 认可慈善捐款
Bgvv6(i approved charitable institution 认可慈善机构
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HW\A8 approved currency 核准货币；认可货币
iX|K4.Pz{ approved estimates 核准预算
lPaTk Zw approved estimates of expenditure 核准开支预算
=+z +`ot approved overseas insurer 核准海外保险人
fR$_=WWN>h approved overseas trust company 核准海外信托公司
' %&gER approved pooled investment fund 核准汇集投资基金
9-3, DxZ} approved provident fund scheme 认可公积金计划
. \t8s0A approved provision 核准拨款
rn9n _) approved redeemable share 核准可赎回股份
6^l|/\ Y{ approved regional stock 认可地区性证券
?-Zl(uX approved retirement scheme 认可退休金计划
+ ;LO|! approved subordinated loan 核准附属贷款
lPyY arbitrage 套戥；套汇；套利
5w+KIHhN| arbitrageur 套戥者；套汇者
r& y0`M arbitrary amount 临时款项
@/,:".
SM arrangement 措施；安排；协定
ouE/\4'NB arrears 欠款
wr-/R"fX arrears of pay 欠付薪酬
[Xyu_I-c arrears of revenue 逾期未收税款；逾期未收的帐项
U5RLM_a@M articles of association 组织章程；组织细则；组织章程细则
>_J9D?3S Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
SIridZ*% ascertainment of profit 确定利润
|W#(+m "Asia Clear" “亚洲结算系统”
6Lc{SR Asia Commercial Bank Ltd. 亚洲商业银行有限公司
yt@7l]I Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
cTJi8f=g Asian Development Fund [ADF] 亚洲发展基金
-k8<LR3 Asian dollar bond 亚洲美元债券
0Fw4}f .o Asian dollar market 亚洲美元市场
DEw>f%&4 Asian dollar rate 亚洲美元利率
tP][o494\& Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
B%^W$7
q Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
bt{b%r asked price 沽盘；喊价；索价；卖方报价
Ls` [7w assessable income 应评税入息
9] Fi2M assessable loss 应评税亏损
'CMbq Lk# assessable profit 应评税利润
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#C@ &2 assessable value 应评税值
Fd86P .Df assessed profit 估定利润
]?6Pt: N2 assessed value 经评估价值
&.l^> # assessment 评税；评定；估价；评税单
hGy[L3 { assessment number 评税编号；估价编号
1.tAl6] assessment of additional tax 补加税评税
vvI23!H assessment of performance 业绩评估；实绩评价
2Onp{,'} Assessor 评税主任
:o 8XG asset price bubbles 资产价格泡沫
64i*_\UKe asset-backed securities 具资产保证的证券
smUSR4 VK assets accretion 资产增值
?XbM assets and liabilities 资产与负债
=%ok:+D] assets betterment statement 资产递增表；资产改进表
y1)ZO_' assets lending 实物放款；有抵押贷款
@PT([1C assets of the company passing on the death 死者去世时转移的公司资产
ZuFcJ?8i assets pledged as security for liabilities 用作负债抵押的资产
Vak\N)=u assets portfolio 资产投资组合
8<)ZpB,7 assets price 资产价格
hYht8?6}m assets quality 资产质素
&,l(2z[ assets realization 资产变现
8c\\-{ assets refinancing arrangement 资产再集资安排
M u i\E assets securitization 资产证券化
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joa3 assets situated outside Hong Kong 在香港以外地方的资产
]t0St~qUL) assets stripping 削减资产；拆卖资产
J%u,qF}h assets value 资产值
'Qh1$X)R7a assignee 承让人
F[v:&fle assignment 转让；转让书；转让契
BW:HKH.k assignment of interest 权益转让
)dd1B>ej] assignment of letters patent and trade mark 专利证书及商标转让
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EWXr+IU. assignment of property 物业转让；物业转让书
bp!J jct assignment right 转让权
Y}]-o9Rl assignor 转让人
16ZyLt associate 有联系的人；有关连人士；相联者；合伙人；联系人
"<"m}rE?Q Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Z)}UCi+/". associate member 附属会员
zM,r0Z associated body corporate 相联法人团体
e\em;GTy associated company 相联公司；联属公司
.* )e24` associated corporation 相联法团
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<3+ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
byFO^pce 公认会计师公会〔英国〕
l*?_ @ Association of Futures Exchange Brokers 香港期货经纪协会
Z]e`bfNnI Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
+Bf?3 5LP association of underwriters 承保人组织
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'u assumption of control 接管
-.B lj<2ah assurance 担保；保险；转易；转易书
_%[po%] assurance of interest 权益的转易
YF)]B |I at 19XX price 按一九ＸＸ年价格计算
mqj-/DN6* at a discount 按赔价计算；按贴水价格计算；打折扣
~Pj q3etk at a premium 按溢价计算；按升水价格计算
(3"N~\9m at call 通知付款；按通知
%.m+6
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6O <UW. at constant price 按固定价格计算
1< Sg@ at cost 按成本计算
f14^VTzP/# at current market price 按当时市价计算；按现时市价计算
RA!q)/ + at current price 按当时价格计算；按现时价格计算
/5<= m: at factor cost 按要素成本计算；按生产要素成本计算
8t3m$<7 at money-of-the-day price 按付款当日价格计算
<.mH-Y5i at or better 按指定或较佳价位〔买卖指令〕
9Ta0Li at par 按面值计算；平价
dU#-;/}o at sight 见票即付
CLTkyS)C at the close 按收市盘
;=7K*npT at the opening 按开市盘
V)5K/ U{ attestation 见证；见证条款
rlaeqG at-the-money option 平价期权
9O - 2 attorney 受权人；受托代表人
lm6hFvEZ attornment 新拥有人承认书
&JXb ) W attributable profit 可归属利润
ME$J4 2 attributable share value 可归属股份价值
i y8J l Auckland Stock Exchange 奥克兰证券交易所
Zwm/ c]6` auction 拍卖
W#%s0EN<_ auctioneer 拍卖商
f1]zsn: audit 审计；核数
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'Oj 1@0*0 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
D<m0G]Ht* 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〕
X@"G1j >/ audit review 帐目审查
mU]VFPr5 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
[ /YuI@C,@ audited account 审计帐目；经审计的帐目
^D N:.qQ audited annual account 经审计的周年帐目
8L, =E ap audited balance sheet 经审计的资产负债表
FieDESsX> auditor 核数师；核数主任；审计师
>MGWN auditor's certificate 核数师证明书；审计师证明书
b8e\( Dww auditor's report 核数师报告；审计师报告
u4 _QLf@I Aussie bond 澳元债券
3 3|t5Ia austerity budget 紧缩预算
{"+M%%`*# Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
PJcfiRa'jQ Australia All Ordinaries Index 澳洲所有普通股票指数
{ 9yf0n Australian Dollar [AUD] 澳元
BY.k.]/ Australian Options Market 澳大利亚期权市场
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^+p:nP Australian Securities Commission 澳洲证券事务监察委员会
J*[@M*R;& Australian Society of Certified Practising Accountants 澳洲执业会计师公会
qa-FLUkIk! Australian Stock Exchange 澳大利亚证券交易所
r=&,2meo Austrian Schilling [ATS] 奥地利先令
qXg&E}]:= authentication 认证；鉴证
'S1 u@p,q authority to purchase 委托购买证；委购书
G[\T bPh authorization 认可；核准；授权；授权书
Z;%uDlcXI authorization by direction 指示授权
kDE-GX"Y authorization by instruction 指令授权
J Cq>; br. authorization by warrant 令状授权
a3>/B$pE authorization of unit trust 单位信托的认可
m/1FVC@* authorized agent 指定代理人
b?l>vUgAg authorized capital 法定资本
Bl*}*S PU authorized clerk 出市员
a8f#q]TyQ authorized dealer 认可交易商
%\v8 FC b authorized financial institution 认可财务机构
?0_<u 4 authorized fund 认可基金
9H/>M4R T authorized fund house 获授权的基金公司；认可基金公司
f4h~c authorized institution 认可机构
R7/S SuG6\ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Xva(R<W7d< authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
bA PMD authorized insurer 获授权保险人；获认可承保人
G; 3%k.{ authorized investment 特准投资项目
7-``J#9= authorized person 获授权人
VD$5 Djq authorized representative 获授权代表
1>OlBp authorized share capital 法定股本
!1G
KpL automated quotation system 自动报价系统
W!wof- 1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
J(l\VvK 自动交易系统〔香港期货交易所有限公司〕
PqV
F} automatic adjustment mechanism 自动调整机制
8u2k-_9 automatic adjustment system 自动调整系统
hhze5_$_ Automatic Clearing House 自动票据交换所
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]s^M=8 automatic exchange rates accumulation system 自动化汇率累集系统
N< 9 c/V Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
y)fMVD"( automatic teller machine [ATM] 自动柜员机
7a1o#O autopay 自动转帐
,7LfvZj4[ available assets 可用资产
/[< F
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2ZY$/ available profit 可用利润
H-PVV&r Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
n@8Y6+7i average 平均；平均数；海损
p L"{Uqi average basic salary 平均基本薪金
x
;|HT average consumer expenditure 平均消费开支；一般消费开支
TKR#YJQ?K average cost 平均成本
$<v4c5r]O average cost of land production 增辟土地平均成本
dS ojq6M average daily turnover 平均每日成交额
2%s ZaM average daily wage rate 平均每日工资率
(dq_ ,LI average expenditure pattern 平均开支模式
o]q~sJVk6 average growth rate 平均增长率
u]Ku96! average net fixed assets 固定资产平均净值
6sBt6?_T average of relatives 相对价格平均数
m ol,iM*l average price 平均价格
zr /v .$< average propensity to consume 平均消费倾向；一般消费倾向
Y"H`+U V average propensity to save 平均储蓄倾向；一般储蓄倾向
"pM >TMAE average rate 平均率
@."K"i'Bl average revenue 平均收入；平均收益
w.q`E@ T* average stock 平均库存；平均存货
hzsQK _;S average yearly rent 平均年租
2iG+Ek-?" avoidance of double taxation 避免双重课税
&VGV0K3 Dp avoidance of tax 避税
