A:
&Q#*Nnb3 A share Ａ股；甲类股份
@+l=R| abatement of tax 减税；减扣免税额
684d&\(s ABN AMRO Bank N.V. 荷兰银行
d14 n > above-the-line expenditure 线上项目支出；经常预算支出
yM7Iq)o6u above-the-line receipt 线上项目收入；经常预算收入
.cHkh^EDY ABSA Asia Limited 南非联合亚洲有限公司
,@/O\fit) absolute change 绝对数值变更
8d2\H*a9 ~ absolute expenditure 实际开支
]-9w'K d absolute guideline figure 绝对准则数字
,<Z,- 0S absolute interest 绝对权益
([
-i5 absolute order of discharge 绝对破产解除令
nzaA_^`mB absolute profit margin 绝对利润幅度
#4lIna%VX absolute value 实值；绝对值
O@4 J=P=w absolutely vested interest 绝对既得权益
rwVp}H G
absorbed cost 已吸收成本；已分摊成本
]<C]`W 2{ absorption 吸收；分摊；合并
% P E x absorption rate 吸收率；摊配率；分摊率
1;H"4u_IG& ACB Finance Limited 亚洲商业财务有限公司
H%X F~tF: acceptable form of reciprocity 合理的互惠条件
!\[JWN@v acceptable rate 适当利率；适当汇率
" :vEWp+g acceptance agreement 承兑协议
3h:y[Vm#9y acceptance for honour 参加承兑
d$ n31F acceptor 承兑人；接受人；受票人
/`7+Gy< acceptor for honour 参加承兑人
<e?Eva%t` accident insurance 意外保险
SJ<v< B Accident Insurance Association of Hong Kong 香港意外保险公会
-fl6M-CYX accident insurance scheme 意外保险计划
3F@P$4!#l accident year basis 意外年度基准
M;,$
)>P accommodation 通融；贷款
huS*1xl accommodation bill 通融票据；空头票据
#}FUa u$ accommodation party 汇票代发人
_OTVQo Ap account balance 帐户余额；帐户结余
#$- E5R;x account book 帐簿
M|K^u.4 account collected in advance 预收款项
=uH2+9. account current book 往来帐簿
HyU: BW;
account of after-acquired property 事后取得的财产报告
e5>'H!) account of defaulter 拖欠帐目
NFZ(*v1U account payable 应付帐款
fDf[:A,8 account payee only [A/C payee only] 只可转帐；存入收款人帐户
0^gY4qx[u account receivable 应收帐款
&]#L'D!" account receivable report 应收帐款报表
^ls@Gr7`P account statement 结单；帐单；会计财务报表
#% \0][Xf account title 帐户名称；会计科目
0H}tb}4 accountant's report 会计师报告
<[cpaZT, Accountant's Report Rules 会计师报告规则
oNyYx6q:Q accounting and auditing procedure 会计与审计程序；会计与核数程序
dHXe2rTE;& Accounting Arrangements 《会计安排》
'R79,)|;[ accounting basis 会计基础
p> `rTaeZg accounting by Official Receiver 破产管理署署长呈交的帐目
,UMr_ e{ | Accounting Circular 《会计通告》
7;fC%Fq accounting class 会计类别
oCa Ymi=: accounting date 记帐日期；会计结算日期
w}>%E6UY accounting for money 款项核算
!%,7*F( Accounting Officer 会计主任
_|#abLh% accounting period 会计报告期；会计期
*9EwZwE_K accounting policy 会计政策；会计方针
6iyl8uL0J accounting practice 会计惯例
II=`=H{ accounting principle 会计准则
P_1 WJ accounting record 会计记录
Z^&G9I# accounting report 会计报告
Qh1pX}X Accounting Services Branch [Treasury] 会计事务部〔库务署〕
'K ?h6?# Accounting Society of China 中国会计学会
+Y sGH~jX accounting statement 会计报表
2{rWAPHgz accounting system 会计制度；会计系统
m4hkV>$d accounting transaction 会计事项；帐务交易
6DHK&<=D8 accounting treatment 会计处理
K$,Zg accounting year 会计年度
S{+t>en accretion 增值；添加
f=F:Af! accrual 应计项目；应累算数目
qPq]%G*{ accrual basis 应计制；权责发生制
L1SKOM$ accrual basis accounting 应计制会计；权责发生制会计
3U@jw,K!{A accrue 应累算；应计
[Km{6 L& accrued benefit 应累算利益
8!{*!|Xd accrued charges 应计费用
avR tYL accrued cumulative preference share dividend 应累算的累积优先股股息
'@t$3
hk accrued expenses 应累算费用
*(OG +OkC accrued interest payable 应付利息；应计未付利息
ttsR`R1.k accrued interest receivable 应收利息；应计未收利息
OTXZdAv accrued right 累算权益
!c yrt< accruing profit 应累算的利润
I@cw=_EQL accumulated fiscal reserve 累积财政储备
ka9@7IFM accumulated profit 累积利润；滚存溢利
<a6pjx>y accumulated reserve 累积储备
]].~/kC^3k accumulation of surplus income 累积收益盈余
}HoCfiE=X acquired assets 既得资产
1To iqb/ acquisition 收购；购置；取得
$gUlM+sK acquisition cost 购置成本
oe*1jR_J`[ acquisition expenses 购置费用
d+ q],\"R acquisition of 100% interest 收购全部股权
9&Jf4lC94 acquisition of control 取得控制权
kW/G=_6 acquisition of fixed assets 购置固定资产
mJUM#ry acquisition of shell “买壳”
6'Q{xJe? acquisition price 收购价
7?Wte&C];p act of God 天灾
Z}+}X| acting partner 执事合伙人
E!9WZY active market 买卖活跃的市场；交投畅旺的市场；旺市
HOP*QX8C% active partner 积极参与的合伙人
f$C{Z9_SX active trading 交投活跃
xe!bfzU actual circulation 实际流通
Ul}RT xJ actual cost 实际成本
Dkz/hg:q actual expenditure 实际开支；实际支出
;qWu8\T+ actual income 实际入息；实际收入；实际收益
-5<[oBL; actual market 现货市场
|.N[NY actual price 现货价；实际价格
e(0OZ_ w actual profit 实际利润
Y9)j1~ actual quotation 实盘；实际价位；实际报价
(7Z+ De? actual year basis 按实际年度计算
& <F9Z2^ actuals 实货
` B )@ actuarial investigation 精算调查
I& 1Lm)W& actuarial principle 精算原则
I1<WHq
actuarial report 精算师报告
=^4Z ]d Actuarial Society of Hong Kong 香港精算学会
.?:*0 actuarial valuation 精算师估值
ZNQ x;51 actuary 精算师
]fM|cN8(zM ad referendum agreement 暂定协议；有待覆核的协定
E5ce=$o ad valorem duty 从价税；按值征税
=)Xj[NNRT ad valorem duty system 从价税制
N'`X:7fN ad valorem fee 从价费
?:"ABkL|+Y ad valorem tariff 从价关税
P<PZ4hNx additional allowance 额外免税额
p!UR;xHI\ additional amount for unexpired risk 未过期风险的额外款额
jW rU'X additional assessable profit 补加应评税利润
K<>kT4 additional assessment 补加评税
= ~1E pZ additional commitment 额外承担
jK w
9 6 additional commitment vote 额外承担拨款
,2M}qs"P7G additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
b>-DX additional dependent parent allowance 供养父母额外免税额
#3&@FzD_P additional provision 额外拨款
<*( Z}p additional stamp duty 附加印花税
l2
.S^S additional tax 补加税罚款；补加税款
Aw#<: 6- Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
p D<w@2K adjudged bankrupt 被裁定破产
Sm'Tz&! adjudicated bankrupt 裁定破产人
ofy"SM adjudication fee 裁定费；评定印花税额手续费；评估契据费
-#Z df | adjudication of bankruptcy 裁定破产；宣告破产
@DysM~I
adjudication of insolvency 裁定无力偿还债务
<],{at` v adjusted actual 经调整的实数；调整后的实数
tV)CDA&Z adjusted current assets 经调整的流动资产；调整后的流动资产
!T0I; j& adjusted figure 经调整的数字；调整后的数额
'z$N{p40m adjusted liabilities 经调整的负债；调整后的负债
6v)TCj/ adjusted loss 经调整的亏损；调整后的亏损
v=llg ^ 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
xw #CwMbbi adjusted profit 经调整的利润；调整后的利润
[^hW>O=@TN adjusted surplus 经调整的盈余额；调整后的盈余额
2zC4nF)>O adjusted value 经调整的价值；调整后的价值
~gI%lORqN adjustment 调整；修订；理算〔保险〕
m{q'RAw adjustment centre 调剂中心
'< Zm>L& adjustment lag 调整过程的时间差距；调整时差
n>'(d*[e& adjustment mechanism 调整机制
j`_S%E% X adjustment of loss 亏损调整
$)M3fZ$# adjustment process 调整过程；调整程序
o~LJ+m6-) adjustment range 调整幅度
<i~xJi%1# administered exchange rate 受管制汇率
Dz }i-tw+ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
4"P9z}y=i administration expenses 行政费用
e9LX0= administration fee 手续费；行政费
: >&q?xvA administration in bankruptcy 破产管理
$TUYxf0q administration order 遗产管理令
u^2`$W administrator 管理人；遗产管理人
!ku}vT e administrator of the estate 遗产管理人
@O#!W]6NT6 admission of debt 债项承认书
;<+efYmyc admission of proof 接纳债权证明
@|Pm%K`1 advance 放贷款项；垫付款项；预支款项；预付款项
't<iB&wgF advance account 暂支帐目；预付款帐户
[:X@|,1V!L advance compensation 预付补偿金
]Uv,}W advance from shareholder 股东垫款
6"-$WUlg advance pending reimbursement 预支以待日后付还
#T)Gkc"{ advanced economy 先进经济体系
o5O ig advancement 预付；预付财产
!f ~a3 {;j advances warrant 垫款令
I\) `,w advancing 贷出
%2 r ~ adverse balance 逆差
A?YYR%o%' adverse exchange 逆汇
RC_Pj) advertisement addressed to shareholders 在报章刊登的致股东通告
j97+'AK X advice for collection 托收通知书
WDc[+Xyw advice of drawing 提款通知书；汇票通知书
'{d _q6,% advice of payment 付款通知
* V&M5 Advisory Committee [Securities and Futures Commission]
s$fM,l: ! 谘询委员会〔证券及期货事务监察委员会〕
o0r&w;! Advisory Committee on Diversification 经济多元化谘询委员会
k{*EoV[.$ affidavit 誓章；遗产申报誓章
* F !B4go affidavit of no receipt 述明无收款的誓章
T}Tv} ~!f affiliate 联号；联营公司；附属公司
+<E#_)}`D6 affiliated company 附属公司；联号；联营公司
/?8 1 Ypt affirmation [estate duty] 非宗教式宣誓〔遗产税〕
alJ0gc2?
affordability 负担能力
V!:!c]8F African Development Bank [AfDB] 非洲开发银行
/d&m#%9Up] after-acquired property 事后取得的财产
3 Zp<# after-hours dealing 市后交易
I9kz)Q o after-tax profit 税后盈利；税后利润；税后溢利
!oz{XWE agency agreement 代理协议
'n| U
agency expenses 代理机构的开支
w:zo
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YnpN
-Y%g Agency Law 《代理法》
;+75"=[YT agent 代理人；承销人
JA^!i9 8{ agent of company 公司代理人
75\ZD-{T: agent's fee 代理人费；经纪费
4X=VNORlU0 aggregate 总计；总数；总体数字
rmg\Pa8W> aggregate amount 总款额；总额
:hICe+2ca aggregate assets and liabilities 总体资产与负债
=1[_#Moc6 aggregate at constant price 按固定价格计算的总体数字
&N.pW=%,N aggregate demand 总需求
O>)eir 7
aggregate gross position 总持仓量
-mJs0E*g aggregate limit 总限额
0H_Ai=G aggregate of salaries tax 合计薪俸税
SS/vw% aggregate performance 总体表现；总体业绩
x(c+~4:_M aggregate supply 总体供应
Ug*B[q/ aggregate surplus 总盈余
cyNE} aggregate total 整体总额
hNc8uV{r= aggregate value 总值；合计价值
4&E"{d
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&r[f ;|o
aggregated net chargeable income 合计应课税入息实额
Mmz;
uy_ aggregation 合并计算；合计；总和
4j3q69TZR aggregation of incomes of husband and wife 夫妇入息合并计算
]I*RuDv} aggregation of property 财产的总和
hP:>!KJ agio 差价；贴水
7 2$S'O%,0 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》
";.j[p:gi Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
kw59`z Es 《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》
%Za}q]? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
?q6#M&|j/I 《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》
wXQu%F3 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
i?^L",[ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
3?E7\\/R agreement for a settlement 授产协议
q&=z^Ln!G agreement for assignment 转让协议
EUSM4djL agreement for sale 售卖协议；买卖协议
U_VP\ 03 agreement for sale and purchase 买卖协议
}wo:1v8J agreement for the payment of interest 支付利息协议
?Nt( sZ- agreement for the repayment of money 还款协议
jA "}\^%3 agreement of reinsurance 再保险协议
\( LD<-a Agricultural Bank of China 中国农业银行
j~_iv~[ air passenger departure tax 飞机乘客离境税
O#.YTTj Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
R.i ]6H! airport tax 机场税
(pH) QG alcohol duty 酒精税
8K2 @[TE=5 alienation 让与；让渡；转让
ksq4t alimony 生活费；赡养费
v[|-`e* All Ordinaries Index [AOI] 所有普通股指数
# j7&2L all risks 全险；综合险
p+ b/k2 Q All Sales Record for Stock Market 《股票市场成交报告》
"PMJh 3q Allied Capital Resources Limited 新联财务有限公司
4evN^es'I_ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0Fkr3x allocation letter 拨款信件
`BZ| [
q3 allocation of fund 分配款项；预留款项
_'!qOt7D allocation of profit 利润分配；溢利分配
_#M4zO 7 allocation warrant 拨款令
=WUNBav allotment 分配；配股
A *BN
allotment notice 股份配售通知；配股通知
:Y Ls]JI< allotment of shares 股份分配
ty 5# a allowable 可获宽免；免税的
gIO_mJ3 u allowable business loss 可扣除的营业亏损
nYyKz
Rz allowable expenses 可扣税的支出
}\m.~$|[ allowance 免税额；津贴；备抵；准备金
~NE`Ad.G allowance for debts 债项的免税额
WCY._H>|
allowance for depreciation by wear and tear 耗损折旧免税额
KH P/Y {mH allowance for funeral expenses 殡殓费的免税额
F&`%L#s| allowance for inflation 为通货膨胀而预留的款项；通胀准备金
nKd'5f1
allowance for repairs and outgoings 修葺及支出方面的免税额
fhn$~8[_A allowance to debtor 给债务人的津贴
'-(Z.e~e alteration of capital 资本更改
CE{2\0Q alternate trustee 候补受托人
1
jLQij amalgamation 合并
s Y4w dG ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
>'#vC]@ ambit of charges 征税范围；收费范围
Vk`Uz1* amended valuation 经修订的估值
TP| ogF? American Commodities Exchange 美国商品交易所
,2 xD>+= American Express Bank Limited 美国运通银行
d l Ab`ne American Stock Exchange 美国证券交易所
{ oAD;m` amortization 摊销
)Ko~6 .:5H amount due from banks 存放银行同业的款项
h:7\S\|8 amount due from banks abroad 存放海外银行同业的款项
>KQ / c amount due from holding companies 控股公司欠款
1Z?uT[kR amount due from local banks 存放本港银行同业的款项
$ r-rIW5\ amount due to banks 银行同业的存款
cSv; HN: amount due to banks abroad 海外银行同业的存款
uEhPO amount due to holding companies 控股公司存款
3-AOB3]( amount due to local banks 本港银行同业的存款
!yi* Zt~ amount due to outport banks 外埠银行同业的存款
KXz7l\1Gb amount for note issue 发行纸币的款额
t%,:L.?J# amount of bond 担保契据的款额
yD$d^/: amount of consideration 代价款额
OZz/ip-!lc amount of contribution 供款数额
9]T61Z{OW1 amount of indebtedness 负债款额
a; a1>1 amount of principal of the loan 贷款本金额
U:@tdH+A7 amount of rates chargeable 应征差饷数额
nxEC6Vh' amount of share capital 股本额
B^]Gv7- amount of sums assured 承保款额
3=?,D v0P amount of variation 变动幅度
EqBTN07dZS amount of vote 拨款数额
"5IS KuL amount payable 应付款额
uwi.Sg11 amount receivable 应收款额
?Vh#Gr Amsterdam Stock Exchange 阿姆斯特丹证券交易所
0,&] 2YJ analysis 分析
rmC7!^ / ancillary risk 附属风险
[5!{>L` annual account 周年帐目；周年帐目报表；年度决算；年结
OrL4G
`O annual accounting date 年结日期
* >:< annual allowance 每年免税额；年积金；年度津贴；年津
(]?M=?0\ annual balance 年度余额
Pd; 8<UMk annual disposable income 每年可动用收入
(+xT5 2 annual estimates 周年预算
fGA#0/_` annual fee 年费
uT=5zu annual general meeting 周年大会
B hjD yB annual growth rate 年增率；每年增长率
ang~_Ec. annual long-term supplement 长期个案每年补助金
] R!YRu annual pensionable emolument 可供计算退休金的年薪
X $~T*l0 annual report 年报
9GT}_
^fb Annual Report on the Consumer Price Index 《消费物价指数年报》
owyQFk annual return 周年报表；周年申报表；每年报税表格
* RX^ z6 Annual Return Rules 《周年报表规则》
^U*1_|Jh annual review of consumer prices 每年消费物价回顾
$tc1 te annual roll-forward basis 逐年延展方式
MO| Dwuaf annual salary 年薪
L&=r-\.ev annual statement 年度报表；年度决算表
F|'u0JQ)$ 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
N9*QQ0 annuitant 年金受益人
Lr
d- annuity 年金
; bHS^ annuity contract 年金合约
iv],:|Mbd annuity on human life 人寿年金
xzF Q)t& antecedent debt 先前的债项
u"wWekB ante-dated cheque 倒填日期支票
=w:) AWZ anticipated expenditure 预期开支
f `}/^*D anticipated net profit 预期纯利
Zz Q LbCV anticipated revenue 预期收入
6]?W&r|0I anti-inflation measure 反通货膨胀措施
z6,E} Y anti-inflationary stance 反通货膨胀立场
[#G*GAa6* apparent deficit 表面赤字
%\}5u[ V apparent financial solvency 表面偿债能力
M0?%r` apparent partner 表面合伙人
([^f1;ncm application for personal assessment 个人入息课税申请书
2AMb-&po&f application of fund 资金应用
Jf#-OlEQ application to release as liquidator and to destruct the books of accounts and documents
_ShWCU-~Z 申请免除清盘人职务及毁灭帐簿与文件
sO(4F8cpU appointed actuary 委任精算师
0%q H=do6 appointed auditor 委任核数师；委任审计师
;|$o z{Ll appointed trustee 委任的受托人
p*T[(\8{n appointer 委任人
5:5d=7WX apportioned pro rata 按比例分摊
9HPwl apportionment 分配；分摊
<9:~u]ixt Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
`ueOb apportionment formula 分摊方程式
6hcK%0z apportionment of estate duty 遗产税的分摊
.wlKl[lE2 appraisal 估价；评估
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`F C appreciable growth 可观增长
GDiyFTr appreciable impact 显着影响
p8?"} appreciable increase 可观增长
w-NTw2x,& appreciation 增值；升值
jT F " appreciation against other currencies 相对其他货币升值
~v:IgS appreciation of the exchange value of Hong Kong dollar 港元汇值上升
z!.cc6R appreciation tax 增值税
K_:2s DCaN appropriation 拨款；拨用；拨付
_2}~Vqb+ appropriation account 拨款帐目
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Appropriation Bill 拨款法案
CBpwtI >p appropriation-in-aid system 补助拨款办法
^|hVFM2 approved assets 核准资产
;KEie@Ry approved basket stock 认可一篮子证券
!;d>}iE approved budget 核准预算
% -+7=x approved charitable donation 认可慈善捐款
wf\7sz approved charitable institution 认可慈善机构
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u approved currency 核准货币；认可货币
PDz:x4A approved estimates 核准预算
W! Hn`T approved estimates of expenditure 核准开支预算
ab.B?bx approved overseas insurer 核准海外保险人
/ iAhGY approved overseas trust company 核准海外信托公司
0 VG;z#{J approved pooled investment fund 核准汇集投资基金
&@BAVc z approved provident fund scheme 认可公积金计划
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approved provision 核准拨款
J~oxqw} approved redeemable share 核准可赎回股份
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8;JvCz approved regional stock 认可地区性证券
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{~`Lw)y approved retirement scheme 认可退休金计划
0M&~;`W} approved subordinated loan 核准附属贷款
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FPe arbitrage 套戥；套汇；套利
kUT^o arbitrageur 套戥者；套汇者
n \<7`, arbitrary amount 临时款项
sX3 qrRY arrangement 措施；安排；协定
![fNlG!r arrears 欠款
>ke.ZZV? arrears of pay 欠付薪酬
~Eb:AC5 arrears of revenue 逾期未收税款；逾期未收的帐项
"O|.e`C%^ articles of association 组织章程；组织细则；组织章程细则
njO~^Hl7 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"9" ascertainment of profit 确定利润
`g) "Asia Clear" “亚洲结算系统”
;cPPx`0$9 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
6%:~.ZfN Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
iVf7;M8O Asian Development Fund [ADF] 亚洲发展基金
,=c( P9}^ Asian dollar bond 亚洲美元债券
0E,QOF{o Asian dollar market 亚洲美元市场
4GG>n Asian dollar rate 亚洲美元利率
j {2 0 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
4` fV_H.8 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
}[drR(]`dO asked price 沽盘；喊价；索价；卖方报价
j72mm! assessable income 应评税入息
;3xi.^=B assessable loss 应评税亏损
(!J;g|58 assessable profit 应评税利润
#3{}(T7 assessable value 应评税值
7 #oq|5 assessed profit 估定利润
h x8pg,X assessed value 经评估价值
8bs' Ek{'o assessment 评税；评定；估价；评税单
e>.^RtDF assessment number 评税编号；估价编号
1[#sHj$Na` assessment of additional tax 补加税评税
}|N88PN assessment of performance 业绩评估；实绩评价
J7%rPJ Assessor 评税主任
l{ql'm asset price bubbles 资产价格泡沫
m']$)Iqw asset-backed securities 具资产保证的证券
:D;pD l assets accretion 资产增值
WPlf8* -fQ assets and liabilities 资产与负债
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nP,8 assets betterment statement 资产递增表；资产改进表
!$ii*} assets lending 实物放款；有抵押贷款
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E assets of the company passing on the death 死者去世时转移的公司资产
|`Yn'Mj8rm assets pledged as security for liabilities 用作负债抵押的资产
{<gX~./]c assets portfolio 资产投资组合
S~ S>62 assets price 资产价格
Iw)m9h assets quality 资产质素
L;L_$hu) assets realization 资产变现
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assets refinancing arrangement 资产再集资安排
CR2.kuM0~ assets securitization 资产证券化
I@O9bxR? assets situated outside Hong Kong 在香港以外地方的资产
P$ N5j~* assets stripping 削减资产；拆卖资产
o"L8n(\ assets value 资产值
F$| :'#KN assignee 承让人
Tz.okCo]z assignment 转让；转让书；转让契
V m8dX? assignment of interest 权益转让
bwP@ }(K assignment of letters patent and trade mark 专利证书及商标转让
UzIE,A assignment of property 物业转让；物业转让书
'+j;g assignment right 转让权
Nge@8 assignor 转让人
4}cxSl]jf! associate 有联系的人；有关连人士；相联者；合伙人；联系人
dn?'06TD Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
PNo:vRtsq associate member 附属会员
`' EG7 associated body corporate 相联法人团体
Vkd_&z7 associated company 相联公司；联属公司
f#!nj]}# associated corporation 相联法团
%21 |-B Association of Chartered Certified Accountants [ACCA] [United Kingdom]
+oO7UWs>6 公认会计师公会〔英国〕
}lhk;#r Association of Futures Exchange Brokers 香港期货经纪协会
s6 (md<r Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
gi5X ,:[ association of underwriters 承保人组织
^-n^IR}J assumption of control 接管
D To"{! assurance 担保；保险；转易；转易书
u ysTyzx assurance of interest 权益的转易
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:_ at 19XX price 按一九ＸＸ年价格计算
-r_\=<( at a discount 按赔价计算；按贴水价格计算；打折扣
)K$xu (/K at a premium 按溢价计算；按升水价格计算
uR.pQo07y< at call 通知付款；按通知
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9*l!( at constant market price 按固定市价计算
TvT>UBqj= at constant price 按固定价格计算
+t& ) Z at cost 按成本计算
y:$qX*+9e at current market price 按当时市价计算；按现时市价计算
{%^4%Eco at current price 按当时价格计算；按现时价格计算
,WnZ^R/n at factor cost 按要素成本计算；按生产要素成本计算
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c~JAT# ' at money-of-the-day price 按付款当日价格计算
QfPw50N; at or better 按指定或较佳价位〔买卖指令〕
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<6C at par 按面值计算；平价
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wT_ at sight 见票即付
eLXL5&}`fh at the close 按收市盘
1uG)U)y/Q at the opening 按开市盘
-O=xgvh" attestation 见证；见证条款
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at-the-money option 平价期权
ya^8mp- attorney 受权人；受托代表人
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attornment 新拥有人承认书
)t7MD( attributable profit 可归属利润
./0wt+ attributable share value 可归属股份价值
52 Dgul Auckland Stock Exchange 奥克兰证券交易所
:) B1|1 auction 拍卖
:7obxW1X auctioneer 拍卖商
x E!0p EHd audit 审计；核数
LN<rBF[_:f Audit Commission 审计署
7,Z <PE Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
w,R6:*p5 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〕
~dLbhjde n audit review 帐目审查
c{?SFwgd Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
h?B1Emlq audited account 审计帐目；经审计的帐目
3c wBPqH audited annual account 经审计的周年帐目
! os@G audited balance sheet 经审计的资产负债表
Pw7uxN` auditor 核数师；核数主任；审计师
P(Zj}tGN auditor's certificate 核数师证明书；审计师证明书
\{~CO{II auditor's report 核数师报告；审计师报告
2P@6Qe
? Aussie bond 澳元债券
,mi7WW9 austerity budget 紧缩预算
gn~ ^Ajo Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
{+d) M Australia All Ordinaries Index 澳洲所有普通股票指数
@H+L1H% 9n Australian Dollar [AUD] 澳元
vRf $#fBEQ Australian Options Market 澳大利亚期权市场
;E.f% Australian Securities Commission 澳洲证券事务监察委员会
-J#RGB{7 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
|/%5~=% 7 Australian Stock Exchange 澳大利亚证券交易所
!hS)W7!ik Austrian Schilling [ATS] 奥地利先令
P7bb2"_9 authentication 认证；鉴证
C t~j/. authority to purchase 委托购买证；委购书
HyKA+ 7} authorization 认可；核准；授权；授权书
T9]0/> authorization by direction 指示授权
Eaxsg authorization by instruction 指令授权
R)*l)bpZ# authorization by warrant 令状授权
L%{YLl-zf] authorization of unit trust 单位信托的认可
%N(>B_t\ authorized agent 指定代理人
y^n T
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f/IQ2yT-:D authorized clerk 出市员
4(oU88 z authorized dealer 认可交易商
5VQ-D`kE+ authorized financial institution 认可财务机构
[UC_ authorized fund 认可基金
$ o\z4_I authorized fund house 获授权的基金公司；认可基金公司
^q& |7Ou- authorized institution 认可机构
e"bzZ!c&~V authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
FeO1%#2<y authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Q^3{L\6_ authorized insurer 获授权保险人；获认可承保人
-Eq[ J k authorized investment 特准投资项目
6J}Y r5oD authorized person 获授权人
`^'fS@VA authorized representative 获授权代表
+,$pcf<[V authorized share capital 法定股本
dPf7o
automated quotation system 自动报价系统
cZ)mp`^n7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
w{2CV\^>5 自动交易系统〔香港期货交易所有限公司〕
33D2^ Sf6" automatic adjustment mechanism 自动调整机制
74:~F)BP automatic adjustment system 自动调整系统
p8@&(+z Automatic Clearing House 自动票据交换所
M<NY`7 $^ automatic exchange rates accumulation system 自动化汇率累集系统
w{k ^O7~ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
d6JW" automatic teller machine [ATM] 自动柜员机
yE,qLiH autopay 自动转帐
|K{ d5\_ available assets 可用资产
AJ& j|/ available fiscal reserve 现存财政储备
qq<T~^ available profit 可用利润
X /vyb^:U Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
|:x,|>/ average 平均；平均数；海损
V.qH&FJ=l average basic salary 平均基本薪金
3#dz6 + average consumer expenditure 平均消费开支；一般消费开支
(jj`}Qe3U average cost 平均成本
;s3\Z^h4kd average cost of land production 增辟土地平均成本
i '*!c average daily turnover 平均每日成交额
qhcx\eD:? average daily wage rate 平均每日工资率
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V~4 average expenditure pattern 平均开支模式
_Y]Oloo(' average growth rate 平均增长率
zp}pS2DU average net fixed assets 固定资产平均净值
_xm <zy{`S average of relatives 相对价格平均数
\#VWZ\M8a average price 平均价格
MusUgBQy average propensity to consume 平均消费倾向；一般消费倾向
[TUs^%2@ average propensity to save 平均储蓄倾向；一般储蓄倾向
DbFe;3 average rate 平均率
ISFNP&& K average revenue 平均收入；平均收益
|?Edk7` average stock 平均库存；平均存货
S5ai@Ks f average yearly rent 平均年租
^-- R#$X avoidance of double taxation 避免双重课税
~]d 9 J avoidance of tax 避税
