A:
~D@ YLW1z( A share Ａ股；甲类股份
U%pB abatement of tax 减税；减扣免税额
)PvnB=w y ABN AMRO Bank N.V. 荷兰银行
R`]@.i4tt above-the-line expenditure 线上项目支出；经常预算支出
tm/ >H above-the-line receipt 线上项目收入；经常预算收入
AmC9qk8Q ABSA Asia Limited 南非联合亚洲有限公司
3\4e{3$ absolute change 绝对数值变更
vv&< 7[ absolute expenditure 实际开支
2H w 7V 3q absolute guideline figure 绝对准则数字
A{4,ih" 5 absolute interest 绝对权益
}j2;B 8j absolute order of discharge 绝对破产解除令
!U:&8 Le absolute profit margin 绝对利润幅度
D}
B?~Lls absolute value 实值；绝对值
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+ absolutely vested interest 绝对既得权益
|=ph&9 absorbed cost 已吸收成本；已分摊成本
UF^[?M = absorption 吸收；分摊；合并
6O,k! y> absorption rate 吸收率；摊配率；分摊率
#w%-IhP ACB Finance Limited 亚洲商业财务有限公司
7[P- ;8)tq acceptable form of reciprocity 合理的互惠条件
N
{{MMIq acceptable rate 适当利率；适当汇率
0^tY|(b3/M acceptance agreement 承兑协议
##BbR acceptance for honour 参加承兑
D N)o|p acceptor 承兑人；接受人；受票人
Xg]Cq"RJC acceptor for honour 参加承兑人
`Y.~e E accident insurance 意外保险
&lU\9 Accident Insurance Association of Hong Kong 香港意外保险公会
q#AIN`H
accident insurance scheme 意外保险计划
,+ IFV accident year basis 意外年度基准
S'^ q accommodation 通融；贷款
;o'r@4^&$R accommodation bill 通融票据；空头票据
CyLwCS{V\ accommodation party 汇票代发人
(/nnN4\= account balance 帐户余额；帐户结余
DzMg^Kp account book 帐簿
E9mu:T account collected in advance 预收款项
'm`}XGUBS account current book 往来帐簿
. s>@@m- account of after-acquired property 事后取得的财产报告
?;v\wx account of defaulter 拖欠帐目
?o.d FKUe account payable 应付帐款
N$e
mS account payee only [A/C payee only] 只可转帐；存入收款人帐户
mWYrUI account receivable 应收帐款
_BA; H+M account receivable report 应收帐款报表
LI@BB:)[ account statement 结单；帐单；会计财务报表
#8M?y*<I account title 帐户名称；会计科目
:QP1! accountant's report 会计师报告
yYGs] + Accountant's Report Rules 会计师报告规则
#<==7X# accounting and auditing procedure 会计与审计程序；会计与核数程序
\,Ws=9f Accounting Arrangements 《会计安排》
O$r/ {{I. accounting basis 会计基础
n= 4 accounting by Official Receiver 破产管理署署长呈交的帐目
sQA_ 6]` Accounting Circular 《会计通告》
AB\Ya4O"9 accounting class 会计类别
L ,.~VNy- accounting date 记帐日期；会计结算日期
jZ-s6r2= accounting for money 款项核算
q/zU'7 %@ Accounting Officer 会计主任
%w[Z/ accounting period 会计报告期；会计期
q=->) &D% accounting policy 会计政策；会计方针
_p4]\LA accounting practice 会计惯例
w!H(zjv&( accounting principle 会计准则
>i*,6Psl[Z accounting record 会计记录
JDR_k accounting report 会计报告
deaB_cjdI Accounting Services Branch [Treasury] 会计事务部〔库务署〕
6d/Q"As Accounting Society of China 中国会计学会
VQqBo~ accounting statement 会计报表
?ckV 2
accounting system 会计制度；会计系统
b4dviYI accounting transaction 会计事项；帐务交易
2#:p:R8I> accounting treatment 会计处理
J)n_u) , accounting year 会计年度
r@ C~_LgL) accretion 增值；添加
Dq~ ;h \=' accrual 应计项目；应累算数目
v[|W\y@H/3 accrual basis 应计制；权责发生制
=q]!"yU[d accrual basis accounting 应计制会计；权责发生制会计
I ?Dp *u* accrue 应累算；应计
o$</At accrued benefit 应累算利益
jr0j0$BF accrued charges 应计费用
kd !?N accrued cumulative preference share dividend 应累算的累积优先股股息
@k h<b<a4 accrued expenses 应累算费用
4 j=K3m accrued interest payable 应付利息；应计未付利息
Jq M F9|{H accrued interest receivable 应收利息；应计未收利息
hZHM5J~ accrued right 累算权益
-_Z 4)"k accruing profit 应累算的利润
%gO/mj3* accumulated fiscal reserve 累积财政储备
_rB,N#{2R= accumulated profit 累积利润；滚存溢利
- ->0e{y accumulated reserve 累积储备
CnL=s6XD' accumulation of surplus income 累积收益盈余
H}kSXKO8!8 acquired assets 既得资产
MuOKauYa acquisition 收购；购置；取得
nyi!D acquisition cost 购置成本
tXtNK2-1 acquisition expenses 购置费用
8 O]`3oa> acquisition of 100% interest 收购全部股权
LWJ ?p-X acquisition of control 取得控制权
YyxU/UnhG acquisition of fixed assets 购置固定资产
K [Dp H& acquisition of shell “买壳”
:Q"|%#P acquisition price 收购价
2H4vK]]Nl act of God 天灾
y&
yf&p acting partner 执事合伙人
jG7PT66>; active market 买卖活跃的市场；交投畅旺的市场；旺市
S j ~SG active partner 积极参与的合伙人
v5' `iO0o active trading 交投活跃
G*+^b'7 actual circulation 实际流通
<9ucpV actual cost 实际成本
o5a=>|?p> actual expenditure 实际开支；实际支出
7xeqs
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YS^!'IyG/B actual market 现货市场
@ T\n@M] actual price 现货价；实际价格
_Z[0 :4 actual profit 实际利润
V2}\]x'1 actual quotation 实盘；实际价位；实际报价
PhC3 F4 actual year basis 按实际年度计算
h*l$!nEN actuals 实货
=XR6rR8 actuarial investigation 精算调查
\wA:58 -j actuarial principle 精算原则
Cty #|6 k actuarial report 精算师报告
` 'Qb ?F6 Actuarial Society of Hong Kong 香港精算学会
K2 M=)B actuarial valuation 精算师估值
Oh$:qu7o0& actuary 精算师
D`WRy}o ad referendum agreement 暂定协议；有待覆核的协定
|~BnE
ad valorem duty 从价税；按值征税
PX| @D_%Y= ad valorem duty system 从价税制
@p*)^D6E\ ad valorem fee 从价费
d)vP9vXy ad valorem tariff 从价关税
oV :oc, additional allowance 额外免税额
D;C';O additional amount for unexpired risk 未过期风险的额外款额
lcZ .}
additional assessable profit 补加应评税利润
DO80HS3ZD additional assessment 补加评税
=|agW.l additional commitment 额外承担
`?Q
p >t additional commitment vote 额外承担拨款
(|^m9v0: additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
b&F9<X Lqq additional dependent parent allowance 供养父母额外免税额
&kIeW;X additional provision 额外拨款
0mSP additional stamp duty 附加印花税
.fl r additional tax 补加税罚款；补加税款
O,B\|pd2 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
9 5mf adjudged bankrupt 被裁定破产
2 g{tzR_j adjudicated bankrupt 裁定破产人
-n05Z@7 adjudication fee 裁定费；评定印花税额手续费；评估契据费
C*( adjudication of bankruptcy 裁定破产；宣告破产
k B>F(^ adjudication of insolvency 裁定无力偿还债务
AChz}N$C adjusted actual 经调整的实数；调整后的实数
|2q3spd adjusted current assets 经调整的流动资产；调整后的流动资产
A0)^ I:& adjusted figure 经调整的数字；调整后的数额
]Orx %8QS! adjusted liabilities 经调整的负债；调整后的负债
d>hv-n D adjusted loss 经调整的亏损；调整后的亏损
(*$bTI/~ 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
%)r ~GCd adjusted profit 经调整的利润；调整后的利润
r+FEgSDa] adjusted surplus 经调整的盈余额；调整后的盈余额
Gc|)4c adjusted value 经调整的价值；调整后的价值
\A[l( aB adjustment 调整；修订；理算〔保险〕
kCTf>sJe adjustment centre 调剂中心
tNT Sy = adjustment lag 调整过程的时间差距；调整时差
u Mg\s\Z adjustment mechanism 调整机制
d5m - f/ adjustment of loss 亏损调整
,_3hbT8Q
adjustment process 调整过程；调整程序
tz@MZs09 adjustment range 调整幅度
1 .!U{>$ administered exchange rate 受管制汇率
!B3TLe h Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
R (~wSL*R> administration expenses 行政费用
H\S)a FY[ administration fee 手续费；行政费
lDYgt UKG administration in bankruptcy 破产管理
[7 v|bd administration order 遗产管理令
W r/-{Wt administrator 管理人；遗产管理人
l v
8EfN administrator of the estate 遗产管理人
_HUbE / admission of debt 债项承认书
C[^V\?3ly: admission of proof 接纳债权证明
:k/Xt$` advance 放贷款项；垫付款项；预支款项；预付款项
2 kDs IEA advance account 暂支帐目；预付款帐户
`} PYltW advance compensation 预付补偿金
7s(tAbPdB advance from shareholder 股东垫款
)]1hN;N z advance pending reimbursement 预支以待日后付还
6CBk=)qH advanced economy 先进经济体系
dDPQDIx advancement 预付；预付财产
+&
r!%j7 advances warrant 垫款令
OjUPvR2 0 advancing 贷出
`t U adverse balance 逆差
Z4VFfGCTL adverse exchange 逆汇
F^O 83[S advertisement addressed to shareholders 在报章刊登的致股东通告
~ 29p|X< advice for collection 托收通知书
!&VfOx:PN advice of drawing 提款通知书；汇票通知书
KG'i#(u[ advice of payment 付款通知
]B tkoad Advisory Committee [Securities and Futures Commission]
*HK w;I
谘询委员会〔证券及期货事务监察委员会〕
>aVgI<
Advisory Committee on Diversification 经济多元化谘询委员会
/\8I l+0 affidavit 誓章；遗产申报誓章
Urr%SIakvM affidavit of no receipt 述明无收款的誓章
vQEV,d1 affiliate 联号；联营公司；附属公司
Tz]R}DKB& affiliated company 附属公司；联号；联营公司
-* ,CMw affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$O%{l.-O affordability 负担能力
@[n#-!i African Development Bank [AfDB] 非洲开发银行
rpT.n-H>%A after-acquired property 事后取得的财产
L80(9Y^xn after-hours dealing 市后交易
~Bzzu % S after-tax profit 税后盈利；税后利润；税后溢利
p>B2 bv+L agency agreement 代理协议
8 t5kou]h agency expenses 代理机构的开支
t7+A !7b{ agency fee 代理费
EA& 3rI>U) Agency Law 《代理法》
xl\Kj2^ agent 代理人；承销人
m ^_=^z+ agent of company 公司代理人
Jx e+LG agent's fee 代理人费；经纪费
l[}4
X/ aggregate 总计；总数；总体数字
c2 npma]DZ aggregate amount 总款额；总额
tq3_az ~1 aggregate assets and liabilities 总体资产与负债
;m( iKwDt aggregate at constant price 按固定价格计算的总体数字
C ^Y\?2h1 aggregate demand 总需求
8-2 `S* aggregate gross position 总持仓量
4V,.Oi aggregate limit 总限额
$GJT aggregate of salaries tax 合计薪俸税
x|6]+?l@6 aggregate performance 总体表现；总体业绩
wX,V:QE
aggregate supply 总体供应
%=aKW[uq] aggregate surplus 总盈余
XIW0Z C aggregate total 整体总额
S&-K! XyJ aggregate value 总值；合计价值
#4^d#Gj aggregated basis 合计基准
B
71/nt9 aggregated net chargeable income 合计应课税入息实额
X ,QsE{ aggregation 合并计算；合计；总和
,;)ZF aggregation of incomes of husband and wife 夫妇入息合并计算
J Wn26, aggregation of property 财产的总和
fvk cJwkc agio 差价；贴水
cr1x
CPJj 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》
?%,NOX Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
*G19fJ[5 《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》
= S&`~+ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
C?< pD+]b_ 《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》
Q.mJ7T~T Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
/at7 H! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
tb3V qFx agreement for a settlement 授产协议
y0 * rY agreement for assignment 转让协议
d!,t_jM0 agreement for sale 售卖协议；买卖协议
PMzPj, agreement for sale and purchase 买卖协议
(`tRJWbdz agreement for the payment of interest 支付利息协议
:L[>!~YG_n agreement for the repayment of money 还款协议
L44m!%q agreement of reinsurance 再保险协议
I.< c{4K5 Agricultural Bank of China 中国农业银行
2{OR#v~ air passenger departure tax 飞机乘客离境税
P6:C/B Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
/).{h'^Hq\ airport tax 机场税
)kD/ 8 alcohol duty 酒精税
CKsVs.:u alienation 让与；让渡；转让
-pC8 L< alimony 生活费；赡养费
h@:K=gg K All Ordinaries Index [AOI] 所有普通股指数
?"B] "% M& all risks 全险；综合险
,lyW'<~gA All Sales Record for Stock Market 《股票市场成交报告》
xA] L0h] Allied Capital Resources Limited 新联财务有限公司
]?Ef0?4 4 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
+ ?1GscJ allocation letter 拨款信件
8Lo#{` allocation of fund 分配款项；预留款项
f[ ^f/jGm allocation of profit 利润分配；溢利分配
fr@F7s5} allocation warrant 拨款令
9njwAKF? allotment 分配；配股
!g svF\XDM allotment notice 股份配售通知；配股通知
H];B?G';C allotment of shares 股份分配
G-aR%]7$g allowable 可获宽免；免税的
M +/xw8}a allowable business loss 可扣除的营业亏损
'Uok<; allowable expenses 可扣税的支出
mB?x_6#d9 allowance 免税额；津贴；备抵；准备金
.fA*WQ!lb allowance for debts 债项的免税额
%oZ:Awx allowance for depreciation by wear and tear 耗损折旧免税额
J$dwy$n allowance for funeral expenses 殡殓费的免税额
D Ez,u^ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
25^?|9o 7 allowance for repairs and outgoings 修葺及支出方面的免税额
bF'rK'', allowance to debtor 给债务人的津贴
-fR :W{ u alteration of capital 资本更改
}lJ;|kx$
alternate trustee 候补受托人
Wa_qD amalgamation 合并
YG p+[|' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
tK #R`AQ ambit of charges 征税范围；收费范围
K5""%O+ amended valuation 经修订的估值
:{lwz#9V American Commodities Exchange 美国商品交易所
GIC1]y-' American Express Bank Limited 美国运通银行
"}4%v Zz American Stock Exchange 美国证券交易所
MmuT~d/ amortization 摊销
I=Y>z ^4 amount due from banks 存放银行同业的款项
x(_[D08/TT amount due from banks abroad 存放海外银行同业的款项
K =g</@L6R amount due from holding companies 控股公司欠款
t}EM X9SQ amount due from local banks 存放本港银行同业的款项
@mp`C}x"0& amount due to banks 银行同业的存款
je4l 3Hl amount due to banks abroad 海外银行同业的存款
bDI%}k9# amount due to holding companies 控股公司存款
6@S6E(^ amount due to local banks 本港银行同业的存款
c OYD N[k amount due to outport banks 外埠银行同业的存款
okNo- \Dh! amount for note issue 发行纸币的款额
G0cG%sIl amount of bond 担保契据的款额
;JW_4;- amount of consideration 代价款额
.])prp8 amount of contribution 供款数额
NFK`, amount of indebtedness 负债款额
y8Va>ul"U amount of principal of the loan 贷款本金额
7R+ (3NU1A amount of rates chargeable 应征差饷数额
6b |?@ amount of share capital 股本额
I.2J-pu} amount of sums assured 承保款额
|{ jT+ amount of variation 变动幅度
!40>LpL[ amount of vote 拨款数额
/zn=AAYb amount payable 应付款额
o5<<vvdA amount receivable 应收款额
'%)R}wgV Amsterdam Stock Exchange 阿姆斯特丹证券交易所
*{o7G a analysis 分析
0D X_ *f ancillary risk 附属风险
GK(CuwJe annual account 周年帐目；周年帐目报表；年度决算；年结
U)S=JT~ h annual accounting date 年结日期
:!ya&o annual allowance 每年免税额；年积金；年度津贴；年津
2Xb,
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YIU 3}sJ! annual disposable income 每年可动用收入
^)VwxH:s annual estimates 周年预算
JTlk[ c annual fee 年费
IgT`on3Y annual general meeting 周年大会
&4#Zi.] annual growth rate 年增率；每年增长率
[,% =\%5 annual long-term supplement 长期个案每年补助金
l6viP}R annual pensionable emolument 可供计算退休金的年薪
2h E(h annual report 年报
Ia&R/I Annual Report on the Consumer Price Index 《消费物价指数年报》
Uv^\[ annual return 周年报表；周年申报表；每年报税表格
2|1fb-AR Annual Return Rules 《周年报表规则》
& hCbXs= annual review of consumer prices 每年消费物价回顾
'6KvB annual roll-forward basis 逐年延展方式
'j1e(wq annual salary 年薪
+Y\:Q<eMFg annual statement 年度报表；年度决算表
I7f ^ 2 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
f)I5=Ijy( annuitant 年金受益人
tF2"IP. annuity 年金
J
3!~e+wn annuity contract 年金合约
H '+7z-% G annuity on human life 人寿年金
{4"V)9o-1> antecedent debt 先前的债项
:5d>^6eoB? ante-dated cheque 倒填日期支票
S{Y zHK anticipated expenditure 预期开支
BHXi g~d anticipated net profit 预期纯利
OWd'z1Yl anticipated revenue 预期收入
GkIE;7#2kX anti-inflation measure 反通货膨胀措施
*bkb-n Kw anti-inflationary stance 反通货膨胀立场
!> UlvT- apparent deficit 表面赤字
{Gxe%gu6K apparent financial solvency 表面偿债能力
/--p#G h' apparent partner 表面合伙人
t6+m` Kq application for personal assessment 个人入息课税申请书
)?n'ZhsX application of fund 资金应用
"Fz.# U application to release as liquidator and to destruct the books of accounts and documents
%H{p&ms 申请免除清盘人职务及毁灭帐簿与文件
| HazM9= appointed actuary 委任精算师
^0VL](bD> appointed auditor 委任核数师；委任审计师
?K T{H( rU appointed trustee 委任的受托人
R1jl <= appointer 委任人
q76POytV| apportioned pro rata 按比例分摊
'CLZ7 pV apportionment 分配；分摊
"S#F I Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
h}b:-a apportionment formula 分摊方程式
xNz(LZ.c apportionment of estate duty 遗产税的分摊
#-hO\
QdC appraisal 估价；评估
*kr/,_K appreciable growth 可观增长
>rG>Bz^Pu appreciable impact 显着影响
Io6 /Fv>! appreciable increase 可观增长
f| RmAP;X, appreciation 增值；升值
*Cy54Z # appreciation against other currencies 相对其他货币升值
+A9~h/"kt appreciation of the exchange value of Hong Kong dollar 港元汇值上升
6(
HF)z appreciation tax 增值税
[P$Xr6# appropriation 拨款；拨用；拨付
UA[`{rf appropriation account 拨款帐目
DM.l Q0xk Appropriation Bill 拨款法案
r8k (L{W appropriation-in-aid system 补助拨款办法
$KHm5*;nd approved assets 核准资产
kmB!NxF>)F approved basket stock 认可一篮子证券
!^J;S%MB:K approved budget 核准预算
f~IJ4T2#N approved charitable donation 认可慈善捐款
.Po"qoGy approved charitable institution 认可慈善机构
j;x()iZ< approved currency 核准货币；认可货币
OATdmHW approved estimates 核准预算
gGqr Fh\ approved estimates of expenditure 核准开支预算
7 WJ \nK approved overseas insurer 核准海外保险人
8tvmqe_G approved overseas trust company 核准海外信托公司
rTD +7
)E approved pooled investment fund 核准汇集投资基金
.hTqZvDa approved provident fund scheme 认可公积金计划
9>}& d Q8 approved provision 核准拨款
Q PH=`s approved redeemable share 核准可赎回股份
`y8pwWo-o approved regional stock 认可地区性证券
, 5DJ54B! approved retirement scheme 认可退休金计划
b|#=kPVgL} approved subordinated loan 核准附属贷款
A^U84kV= arbitrage 套戥；套汇；套利
0.GFg${v` arbitrageur 套戥者；套汇者
=C\Tl-$\f arbitrary amount 临时款项
CK* * RZ arrangement 措施；安排；协定
C Ey\1D arrears 欠款
;p`1Y<d-O arrears of pay 欠付薪酬
;\MWxh,K arrears of revenue 逾期未收税款；逾期未收的帐项
-YoL.`s1 articles of association 组织章程；组织细则；组织章程细则
*D5 xbkH=. Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
6Yai?*.Q ascertainment of profit 确定利润
tr<~ :&H4T "Asia Clear" “亚洲结算系统”
|k a _Zy Asia Commercial Bank Ltd. 亚洲商业银行有限公司
x6ghO-s Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
(m]l -Re Asian Development Fund [ADF] 亚洲发展基金
GT{4L]C Asian dollar bond 亚洲美元债券
r" H::A Asian dollar market 亚洲美元市场
Z)!8a$M~ Asian dollar rate 亚洲美元利率
LI,wSTVjC Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
R 'BB- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
!Ko2yn}6l asked price 沽盘；喊价；索价；卖方报价
'%$Vmf)= assessable income 应评税入息
Z |$# assessable loss 应评税亏损
\w9}O2lL assessable profit 应评税利润
/t5)& assessable value 应评税值
ax@H^Gj@2 assessed profit 估定利润
B do{zv&A assessed value 经评估价值
5es t assessment 评税；评定；估价；评税单
5 xH=w: assessment number 评税编号；估价编号
EJ:O 1 assessment of additional tax 补加税评税
CKAd\L assessment of performance 业绩评估；实绩评价
EQ%o oAb8 Assessor 评税主任
\ o<ucp\J asset price bubbles 资产价格泡沫
*85N_+Wv! asset-backed securities 具资产保证的证券
2|pTw5z ~ assets accretion 资产增值
W(q3 m;n assets and liabilities 资产与负债
^*.[b assets betterment statement 资产递增表；资产改进表
C% -Tw]T$_ assets lending 实物放款；有抵押贷款
b6k`R4S3 assets of the company passing on the death 死者去世时转移的公司资产
rPH7
]] assets pledged as security for liabilities 用作负债抵押的资产
\Qml~?$@lH assets portfolio 资产投资组合
?Y"%BS+pt assets price 资产价格
pBtO1x6x/ assets quality 资产质素
`[H ^ ` assets realization 资产变现
:7e*- ' assets refinancing arrangement 资产再集资安排
gt{kjrTv& assets securitization 资产证券化
*6I$N>1 assets situated outside Hong Kong 在香港以外地方的资产
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^+\ assets stripping 削减资产；拆卖资产
2A_1 E \ assets value 资产值
Ow 0>qzTg assignee 承让人
Yp\n= #$[ assignment 转让；转让书；转让契
!y_FbJ8KC assignment of interest 权益转让
9xA4;)36 assignment of letters patent and trade mark 专利证书及商标转让
Hf4_zd assignment of property 物业转让；物业转让书
{Y~>&B5 assignment right 转让权
W3:j Z: assignor 转让人
Q,?_;,I} associate 有联系的人；有关连人士；相联者；合伙人；联系人
Wf
c/?{ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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U associate member 附属会员
&'6/H/J associated body corporate 相联法人团体
H Z3;2k associated company 相联公司；联属公司
S:1[CNL; associated corporation 相联法团
CPB{eQeDuv Association of Chartered Certified Accountants [ACCA] [United Kingdom]
}rQ Qe:{]B 公认会计师公会〔英国〕
8D.c."q Association of Futures Exchange Brokers 香港期货经纪协会
]B>76?2W Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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j association of underwriters 承保人组织
t6Iy5)=zY assumption of control 接管
BU -;P assurance 担保；保险；转易；转易书
t/|0"\ p assurance of interest 权益的转易
gIo\^ktW at 19XX price 按一九ＸＸ年价格计算
aM5]c c% at a discount 按赔价计算；按贴水价格计算；打折扣
=3- =p&* at a premium 按溢价计算；按升水价格计算
3IYF vq~ at call 通知付款；按通知
kf@JEcKV at constant market price 按固定市价计算
1PY]Q{r at constant price 按固定价格计算
zPn b_[YF at cost 按成本计算
a RTy=~ at current market price 按当时市价计算；按现时市价计算
're:_;lG at current price 按当时价格计算；按现时价格计算
k^
<]:B at factor cost 按要素成本计算；按生产要素成本计算
!wp1Df[ at money-of-the-day price 按付款当日价格计算
=$ OGHc at or better 按指定或较佳价位〔买卖指令〕
suE K;Bk9 at par 按面值计算；平价
4/
` *mPW at sight 见票即付
r<!hEWO>v at the close 按收市盘
h$5[ 04.Q at the opening 按开市盘
x2v0cR"KL attestation 见证；见证条款
N7?]eD at-the-money option 平价期权
p]L]=-( qI attorney 受权人；受托代表人
[!uzXVS3 attornment 新拥有人承认书
|r ~ u7U\ attributable profit 可归属利润
V$ZclV2:Ih attributable share value 可归属股份价值
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{yJ )i Auckland Stock Exchange 奥克兰证券交易所
vW?\bH7}I auction 拍卖
kZe<<iv auctioneer 拍卖商
<7P[)X_ audit 审计；核数
97liSd Audit Commission 审计署
dWz?`B{' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
[}szM^ 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〕
jPSVVOG audit review 帐目审查
\2@J^O1, Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
1L,L/sOwB& audited account 审计帐目；经审计的帐目
R-%6v2;ry audited annual account 经审计的周年帐目
$0$sM/ % audited balance sheet 经审计的资产负债表
NP;W=A F auditor 核数师；核数主任；审计师
G&S2U=KdV% auditor's certificate 核数师证明书；审计师证明书
L{1sYR%s\ auditor's report 核数师报告；审计师报告
}y6)d. Aussie bond 澳元债券
@43 psq1 austerity budget 紧缩预算
eN])qw{ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-nS f< Australia All Ordinaries Index 澳洲所有普通股票指数
z& ;8pZr Australian Dollar [AUD] 澳元
exq5Z c% Australian Options Market 澳大利亚期权市场
L-+g` Australian Securities Commission 澳洲证券事务监察委员会
^QN c!{ ` Australian Society of Certified Practising Accountants 澳洲执业会计师公会
{+9RJmZg Australian Stock Exchange 澳大利亚证券交易所
~,/@]6S&Y Austrian Schilling [ATS] 奥地利先令
?t YZ/ authentication 认证；鉴证
.D@J\<,+l authority to purchase 委托购买证；委购书
q-! H7o authorization 认可；核准；授权；授权书
>'4A[$$4mM authorization by direction 指示授权
u Z6krI authorization by instruction 指令授权
C8K2F5c5 authorization by warrant 令状授权
_mSefPl authorization of unit trust 单位信托的认可
1(DiV#epG authorized agent 指定代理人
GK/Po51 authorized capital 法定资本
`X<B+:>v- authorized clerk 出市员
^m z 9sV authorized dealer 认可交易商
u"h/ERCa authorized financial institution 认可财务机构
d?7?tL2 authorized fund 认可基金
`XxnQng authorized fund house 获授权的基金公司；认可基金公司
&_L%wV|[ authorized institution 认可机构
l~E~! MR authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Ef] Hpjvp authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
b`X''6 authorized insurer 获授权保险人；获认可承保人
m(8Tup| authorized investment 特准投资项目
<>6j>w_| authorized person 获授权人
rpKZ>S|7+) authorized representative 获授权代表
nJe}U# authorized share capital 法定股本
n^nE&'[?0g automated quotation system 自动报价系统
x3ZF6)@ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
B@F@,? K4% 自动交易系统〔香港期货交易所有限公司〕
FJeh=\ automatic adjustment mechanism 自动调整机制
N|DfE{, automatic adjustment system 自动调整系统
Gd!-fqNa'x Automatic Clearing House 自动票据交换所
? Ek)" l automatic exchange rates accumulation system 自动化汇率累集系统
M!,H0( @G Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
PCl5,]B} automatic teller machine [ATM] 自动柜员机
~xd?y*gk; autopay 自动转帐
9[/0 available assets 可用资产
k|-\[Yl . available fiscal reserve 现存财政储备
6 \8d 6x> available profit 可用利润
(fpz",[ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
[rx9gOOa& average 平均；平均数；海损
f=^xU
P average basic salary 平均基本薪金
E7$&:xqx average consumer expenditure 平均消费开支；一般消费开支
M
FIb-*wT average cost 平均成本
cK 'g2S average cost of land production 增辟土地平均成本
!Ubm 586! average daily turnover 平均每日成交额
g, d_ average daily wage rate 平均每日工资率
M">v4f&K1! average expenditure pattern 平均开支模式
jz8u'y [n7 average growth rate 平均增长率
cUq]PC$| average net fixed assets 固定资产平均净值
I HTim T? average of relatives 相对价格平均数
p{Q6g>?[ average price 平均价格
yV.p=8: average propensity to consume 平均消费倾向；一般消费倾向
]c>@RXY' average propensity to save 平均储蓄倾向；一般储蓄倾向
m[}P average rate 平均率
t9`{^<LH average revenue 平均收入；平均收益
/1 EAj average stock 平均库存；平均存货
qA[lL( average yearly rent 平均年租
gBq Dx|G avoidance of double taxation 避免双重课税
?L }>9$" avoidance of tax 避税
