A:
G!T_X*^q2U A share Ａ股；甲类股份
/@w w"dmqU abatement of tax 减税；减扣免税额
!i>d04u`% ABN AMRO Bank N.V. 荷兰银行
LWdA3% above-the-line expenditure 线上项目支出；经常预算支出
-DuI
6K above-the-line receipt 线上项目收入；经常预算收入
'fjouO ABSA Asia Limited 南非联合亚洲有限公司
[s{ B vn
absolute change 绝对数值变更
!!k ^M"e2 absolute expenditure 实际开支
p>N8g#G absolute guideline figure 绝对准则数字
% *
k`z#b absolute interest 绝对权益
H\fsyxM7 absolute order of discharge 绝对破产解除令
+'|nsIx, absolute profit margin 绝对利润幅度
Z% DJ{!Hnh absolute value 实值；绝对值
@{>0v"@ absolutely vested interest 绝对既得权益
pC~ M5(F_ absorbed cost 已吸收成本；已分摊成本
-e4TqzRr absorption 吸收；分摊；合并
1*GL;W~ix* absorption rate 吸收率；摊配率；分摊率
fc&djd`FuX ACB Finance Limited 亚洲商业财务有限公司
Xj9\:M- acceptable form of reciprocity 合理的互惠条件
a[_IG-l|i4 acceptable rate 适当利率；适当汇率
\
)WS^KR% acceptance agreement 承兑协议
)b?$
4<X^ acceptance for honour 参加承兑
+ 7 0x0z2 acceptor 承兑人；接受人；受票人
>[ 2; acceptor for honour 参加承兑人
j iejs* accident insurance 意外保险
S6g_$ Q7 Accident Insurance Association of Hong Kong 香港意外保险公会
h! Bg} B~ accident insurance scheme 意外保险计划
eDsB. ^|l accident year basis 意外年度基准
B[3u,<opFU accommodation 通融；贷款
jp;]dyU accommodation bill 通融票据；空头票据
?W>`skQ accommodation party 汇票代发人
}K^v Ujl account balance 帐户余额；帐户结余
L}
"bp account book 帐簿
u69UUkG account collected in advance 预收款项
VOJ/I Dl 4 account current book 往来帐簿
#;[0:jU0 account of after-acquired property 事后取得的财产报告
s:k ?-u@ account of defaulter 拖欠帐目
Lb?WhjqZ account payable 应付帐款
;}Ei #T,D account payee only [A/C payee only] 只可转帐；存入收款人帐户
!r8_'K5R( account receivable 应收帐款
bvOnS0,y account receivable report 应收帐款报表
_N {4Rs0 account statement 结单；帐单；会计财务报表
%8H$6 2w] account title 帐户名称；会计科目
uPq@6,+ accountant's report 会计师报告
z/]]u.UP Accountant's Report Rules 会计师报告规则
$ 1$0M accounting and auditing procedure 会计与审计程序；会计与核数程序
M1]}yTCd Accounting Arrangements 《会计安排》
[ Tl66Eyl accounting basis 会计基础
w4fQ~rcUIc accounting by Official Receiver 破产管理署署长呈交的帐目
?[uHRBR' Accounting Circular 《会计通告》
r+d+gO. accounting class 会计类别
*c\XQy accounting date 记帐日期；会计结算日期
boI&q>-6Re accounting for money 款项核算
's.e"F# Accounting Officer 会计主任
NB4 Q,iq$ accounting period 会计报告期；会计期
Y& 1N*@YP accounting policy 会计政策；会计方针
3G[|4v?[<_ accounting practice 会计惯例
"=w:LRw accounting principle 会计准则
XzPOqZ` Nv accounting record 会计记录
F$-f j "jC accounting report 会计报告
#M||t|9iu? Accounting Services Branch [Treasury] 会计事务部〔库务署〕
J'ZC 5Xr Accounting Society of China 中国会计学会
#UE}JR3g accounting statement 会计报表
>$ tU @mq accounting system 会计制度；会计系统
H C=ZcK'W accounting transaction 会计事项；帐务交易
02tt.0go accounting treatment 会计处理
vV xw*\`<6 accounting year 会计年度
7 4ho= accretion 增值；添加
U)xebU.!S accrual 应计项目；应累算数目
}h sNsQ accrual basis 应计制；权责发生制
DZ @B9<Zz{ accrual basis accounting 应计制会计；权责发生制会计
DS;\24>H accrue 应累算；应计
et/ :vLl13 accrued benefit 应累算利益
ttdY]+Fj accrued charges 应计费用
-K lR":
accrued cumulative preference share dividend 应累算的累积优先股股息
a4 .w2GR accrued expenses 应累算费用
n"`V|
UTHP accrued interest payable 应付利息；应计未付利息
:tbgX;tCs5 accrued interest receivable 应收利息；应计未收利息
5S8>y7knQ accrued right 累算权益
H~TuQ accruing profit 应累算的利润
<S=( `D accumulated fiscal reserve 累积财政储备
MhR` accumulated profit 累积利润；滚存溢利
s1E 0atT accumulated reserve 累积储备
tfe]=_U accumulation of surplus income 累积收益盈余
",&QO 7_ acquired assets 既得资产
F b?^+V]9 acquisition 收购；购置；取得
{_-T! yb acquisition cost 购置成本
">G*hS acquisition expenses 购置费用
4/%fpU2 acquisition of 100% interest 收购全部股权
h=S7Z:IaM acquisition of control 取得控制权
W+GC3W acquisition of fixed assets 购置固定资产
0 @!huk acquisition of shell “买壳”
:._Igjj$= acquisition price 收购价
8 h0C G] act of God 天灾
ilde<!? acting partner 执事合伙人
ImG8v[Q
E active market 买卖活跃的市场；交投畅旺的市场；旺市
hsQDRx%H} active partner 积极参与的合伙人
;<q 2 active trading 交投活跃
! d<R =L actual circulation 实际流通
=%<,
^2o actual cost 实际成本
uJCp actual expenditure 实际开支；实际支出
"AZ|u#0P actual income 实际入息；实际收入；实际收益
!qp$Xtf+ actual market 现货市场
`kJ)E;v;3 actual price 现货价；实际价格
]\KVA)\ actual profit 实际利润
^8EW/$k actual quotation 实盘；实际价位；实际报价
<$ yA* actual year basis 按实际年度计算
`u}_O(A1pA actuals 实货
24nNRTI actuarial investigation 精算调查
:o' |%JE actuarial principle 精算原则
{ZrlbDQX actuarial report 精算师报告
aXQ S0>G%( Actuarial Society of Hong Kong 香港精算学会
@"` }%-b actuarial valuation 精算师估值
^utOVi actuary 精算师
=3c?W&: ad referendum agreement 暂定协议；有待覆核的协定
S9Oz5 _x ad valorem duty 从价税；按值征税
Dm{Xd +Y ad valorem duty system 从价税制
nhd ZC@~E0 ad valorem fee 从价费
-N% V 5 TN ad valorem tariff 从价关税
F \ls]luN additional allowance 额外免税额
R;!@
xy additional amount for unexpired risk 未过期风险的额外款额
\H bZ~ I- additional assessable profit 补加应评税利润
U+qyS|i additional assessment 补加评税
bS;_xDXd additional commitment 额外承担
McN [ additional commitment vote 额外承担拨款
g=[OH additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=]]1x_GB additional dependent parent allowance 供养父母额外免税额
*d jLf.I@ additional provision 额外拨款
:P}3cl_ additional stamp duty 附加印花税
g3c<c S^l additional tax 补加税罚款；补加税款
{N>ju Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
` @
YV adjudged bankrupt 被裁定破产
sBB [u'h! adjudicated bankrupt 裁定破产人
#lrwKHZ+ adjudication fee 裁定费；评定印花税额手续费；评估契据费
X+ITW # adjudication of bankruptcy 裁定破产；宣告破产
2zqaR [C adjudication of insolvency 裁定无力偿还债务
SFRP
?s adjusted actual 经调整的实数；调整后的实数
,\J 8(,%L adjusted current assets 经调整的流动资产；调整后的流动资产
<wk adjusted figure 经调整的数字；调整后的数额
6`O,mpPu4G adjusted liabilities 经调整的负债；调整后的负债
ed`"xm adjusted loss 经调整的亏损；调整后的亏损
\894 Jqh 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
=X?fA, adjusted profit 经调整的利润；调整后的利润
U!o7Nw@ z adjusted surplus 经调整的盈余额；调整后的盈余额
;. Bz' Q adjusted value 经调整的价值；调整后的价值
7 H)$NG<U$ adjustment 调整；修订；理算〔保险〕
,eBC]4)B6 adjustment centre 调剂中心
beBG40 adjustment lag 调整过程的时间差距；调整时差
aaig1#a@1b adjustment mechanism 调整机制
u0Wt"d-= adjustment of loss 亏损调整
g}v](Q adjustment process 调整过程；调整程序
l<w7
\a6 adjustment range 调整幅度
o[cOL^Xd1 administered exchange rate 受管制汇率
]5jS6 @Vl* Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
KR#,6 administration expenses 行政费用
Tk?uJ IS : administration fee 手续费；行政费
D#L(ZlD4 administration in bankruptcy 破产管理
q4[8\Ua administration order 遗产管理令
9^W7i]-Z administrator 管理人；遗产管理人
S[exnZ*Y administrator of the estate 遗产管理人
A|8"}Hm admission of debt 债项承认书
~jL%l admission of proof 接纳债权证明
Q__CW5&'u advance 放贷款项；垫付款项；预支款项；预付款项
{ogBoDS advance account 暂支帐目；预付款帐户
gMI%!Y advance compensation 预付补偿金
}yK 7LooM advance from shareholder 股东垫款
wHbkF#[:i advance pending reimbursement 预支以待日后付还
wx*?@f>u^ advanced economy 先进经济体系
. qSDe+A advancement 预付；预付财产
3A!a7]fW advances warrant 垫款令
> O?WRC B advancing 贷出
`Y:]& w adverse balance 逆差
5P\>$N1p adverse exchange 逆汇
w\acgQ^%e advertisement addressed to shareholders 在报章刊登的致股东通告
iT
:3e% advice for collection 托收通知书
Z?{\34lPj advice of drawing 提款通知书；汇票通知书
ot<d
FvD advice of payment 付款通知
p[JIH~nb Advisory Committee [Securities and Futures Commission]
AOZ C D{ 谘询委员会〔证券及期货事务监察委员会〕
3< &:av3 Advisory Committee on Diversification 经济多元化谘询委员会
YSeH;<' affidavit 誓章；遗产申报誓章
7 A\` affidavit of no receipt 述明无收款的誓章
@v%Kw e1Q affiliate 联号；联营公司；附属公司
Yb U8 xq affiliated company 附属公司；联号；联营公司
t|i N Sy3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
OF7hp5 affordability 负担能力
^$: w African Development Bank [AfDB] 非洲开发银行
QF x3N% after-acquired property 事后取得的财产
!b+4[ xky after-hours dealing 市后交易
Zu.hcD w1 after-tax profit 税后盈利；税后利润；税后溢利
LZn'+{\` agency agreement 代理协议
:|s8v2am agency expenses 代理机构的开支
\I p)Lm0 agency fee 代理费
W_2 ;j)i Agency Law 《代理法》
Ab ,^y agent 代理人；承销人
nZbI} kcm agent of company 公司代理人
oIE
1j? agent's fee 代理人费；经纪费
:EV.nD7 aggregate 总计；总数；总体数字
m `-);y aggregate amount 总款额；总额
BuV71/Vb{Q aggregate assets and liabilities 总体资产与负债
P`lv_oV aggregate at constant price 按固定价格计算的总体数字
]?4;Lw aggregate demand 总需求
%*gf_ GeM aggregate gross position 总持仓量
J =^IS\m aggregate limit 总限额
=:&xdphZ+ aggregate of salaries tax 合计薪俸税
`MVqd16Y aggregate performance 总体表现；总体业绩
G x[ZHpy; aggregate supply 总体供应
L(TM&
ps\- aggregate surplus 总盈余
P~trxp=k aggregate total 整体总额
rw'+2\ aggregate value 总值；合计价值
0SL{J*S4[# aggregated basis 合计基准
v8ap"9b aggregated net chargeable income 合计应课税入息实额
S[F06.(1 aggregation 合并计算；合计；总和
-'$ob~* aggregation of incomes of husband and wife 夫妇入息合并计算
+]%S}<R aggregation of property 财产的总和
T '5{p agio 差价；贴水
|Mq+QDTTw~ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
b)I-do+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
5*$y Y-A 《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》
O=2|'L'h! Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
k4ti#3W5eG 《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》
Bz ;r< Kn Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
n4k q=Z% 《香港政府和大韩民国政府关于相互促进和保护投资协定》
w ~*@TG agreement for a settlement 授产协议
H.ZIRt !RB agreement for assignment 转让协议
^&?,L@fW agreement for sale 售卖协议；买卖协议
R])Eg& agreement for sale and purchase 买卖协议
AT"gRCU$4 agreement for the payment of interest 支付利息协议
mw
28E\U agreement for the repayment of money 还款协议
I`0-q?l agreement of reinsurance 再保险协议
XR+
SjCA Agricultural Bank of China 中国农业银行
0VNLhM(LM air passenger departure tax 飞机乘客离境税
!rUP&DA Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
l53i
{o airport tax 机场税
iqDyE*a alcohol duty 酒精税
}Ja-0v)Wf alienation 让与；让渡；转让
4`,(*igEv alimony 生活费；赡养费
@)U.Dbm All Ordinaries Index [AOI] 所有普通股指数
U>PZ3 all risks 全险；综合险
*2zp>(% All Sales Record for Stock Market 《股票市场成交报告》
[KK
|_ Allied Capital Resources Limited 新联财务有限公司
MLWHO$ C~T all-items index [Consumer Price Index] 总指数〔消费物价指数〕
(Gm Bv allocation letter 拨款信件
^ j\LB23 allocation of fund 分配款项；预留款项
h0PDFMM< allocation of profit 利润分配；溢利分配
*9j'@2!M allocation warrant 拨款令
8S1@,O, allotment 分配；配股
Pp_ 4B allotment notice 股份配售通知；配股通知
0z r27ko allotment of shares 股份分配
A"JdG%t>.h allowable 可获宽免；免税的
.#yg=t1C allowable business loss 可扣除的营业亏损
KOy{? allowable expenses 可扣税的支出
lMY\8eobcB allowance 免税额；津贴；备抵；准备金
*?X &Y8Kf allowance for debts 债项的免税额
u<S`"MR:J allowance for depreciation by wear and tear 耗损折旧免税额
#%E`~&[ allowance for funeral expenses 殡殓费的免税额
FHOw ]"# allowance for inflation 为通货膨胀而预留的款项；通胀准备金
y*iZ;Bv j allowance for repairs and outgoings 修葺及支出方面的免税额
*cb|9elF^ allowance to debtor 给债务人的津贴
/whaY4__O\ alteration of capital 资本更改
,{0Y:/T ' alternate trustee 候补受托人
=?OU^ u`C amalgamation 合并
OXQ*Xpc ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?Y~t{5NJR ambit of charges 征税范围；收费范围
DhM= q amended valuation 经修订的估值
$@z77td3 American Commodities Exchange 美国商品交易所
o'DtW#F American Express Bank Limited 美国运通银行
v+nXKNL American Stock Exchange 美国证券交易所
s/"bH3Ob9v amortization 摊销
Uc
tlE>X` amount due from banks 存放银行同业的款项
D^[ l~K amount due from banks abroad 存放海外银行同业的款项
0/Q_%
: amount due from holding companies 控股公司欠款
w5m /[Z amount due from local banks 存放本港银行同业的款项
['m pxtG amount due to banks 银行同业的存款
8oX1 F(R amount due to banks abroad 海外银行同业的存款
]\ M{Abqd{ amount due to holding companies 控股公司存款
VIp|U{ amount due to local banks 本港银行同业的存款
<&E}db amount due to outport banks 外埠银行同业的存款
=2p?_.|' amount for note issue 发行纸币的款额
(kxS0 ]= amount of bond 担保契据的款额
o,rF 15 amount of consideration 代价款额
O=o}uB-*6 amount of contribution 供款数额
W> pe- amount of indebtedness 负债款额
t=P+m amount of principal of the loan 贷款本金额
qd0G sr}j amount of rates chargeable 应征差饷数额
/!H24[tnk1 amount of share capital 股本额
y[ dB mTY amount of sums assured 承保款额
Orq/38:4G amount of variation 变动幅度
u n v:sV#b amount of vote 拨款数额
JG!B3^qB amount payable 应付款额
|=}+%>y_ amount receivable 应收款额
]K(a32V CH Amsterdam Stock Exchange 阿姆斯特丹证券交易所
,j%\3g` analysis 分析
QEJ u.o ancillary risk 附属风险
WESD^FK annual account 周年帐目；周年帐目报表；年度决算；年结
bsQ 'kBD annual accounting date 年结日期
NljpkeX' annual allowance 每年免税额；年积金；年度津贴；年津
HJl?@& l/ annual balance 年度余额
5sY $ annual disposable income 每年可动用收入
| xB`cSu( annual estimates 周年预算
S F)$b annual fee 年费
u2#q7} annual general meeting 周年大会
u d/!@WG annual growth rate 年增率；每年增长率
kZ%
AGc annual long-term supplement 长期个案每年补助金
iV{_?f1jo annual pensionable emolument 可供计算退休金的年薪
oywiX@]~7 annual report 年报
[piK"N Annual Report on the Consumer Price Index 《消费物价指数年报》
fV"Y/9}( annual return 周年报表；周年申报表；每年报税表格
I 1 ]YT Annual Return Rules 《周年报表规则》
d4b !
r annual review of consumer prices 每年消费物价回顾
d'_q9uf' annual roll-forward basis 逐年延展方式
l+Wux$6U annual salary 年薪
$wM..ee annual statement 年度报表；年度决算表
85E$m'0O 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
vU >^ annuitant 年金受益人
0f qcPi annuity 年金
XC3)#D#HGh annuity contract 年金合约
K Ggt Eh| annuity on human life 人寿年金
*ra)u- antecedent debt 先前的债项
Z|qI[ui O ante-dated cheque 倒填日期支票
)w].m anticipated expenditure 预期开支
s@L ;3WdO anticipated net profit 预期纯利
#*A&jo'E anticipated revenue 预期收入
LDg9@esi anti-inflation measure 反通货膨胀措施
WDw<kX 6p anti-inflationary stance 反通货膨胀立场
B!&5*f} * apparent deficit 表面赤字
1| sem(t apparent financial solvency 表面偿债能力
n{ QyqI apparent partner 表面合伙人
MXSD8]j e application for personal assessment 个人入息课税申请书
g (&cq application of fund 资金应用
H>+/k-n- application to release as liquidator and to destruct the books of accounts and documents
:a*>PMTn 申请免除清盘人职务及毁灭帐簿与文件
EE'2<"M appointed actuary 委任精算师
#4AU&UM+i appointed auditor 委任核数师；委任审计师
q[A i^79 appointed trustee 委任的受托人
,ojJ ;w5D appointer 委任人
] G[ "TX, apportioned pro rata 按比例分摊
5RLO}Vn ] apportionment 分配；分摊
nYtkTP!J6 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
[4yHXZxza apportionment formula 分摊方程式
]>~.U ~ apportionment of estate duty 遗产税的分摊
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#K@%P appraisal 估价；评估
J^"_H:1 [ appreciable growth 可观增长
*9n[ #2sM< appreciable impact 显着影响
C@- Hm appreciable increase 可观增长
= o(}=T>:" appreciation 增值；升值
R,T 0!f appreciation against other currencies 相对其他货币升值
D*.3]3-I appreciation of the exchange value of Hong Kong dollar 港元汇值上升
va@;V+cD appreciation tax 增值税
~ |Kq G appropriation 拨款；拨用；拨付
R6<'J?k appropriation account 拨款帐目
-)-: rRx- Appropriation Bill 拨款法案
!8p>4 |VM appropriation-in-aid system 补助拨款办法
x I<l1@ approved assets 核准资产
e, s S. approved basket stock 认可一篮子证券
#. Dl1L/ approved budget 核准预算
e,OXn gC approved charitable donation 认可慈善捐款
r8(oTx approved charitable institution 认可慈善机构
3Y P! B= approved currency 核准货币；认可货币
7T[L5-g approved estimates 核准预算
OXLB{|hH80 approved estimates of expenditure 核准开支预算
](oeMl18R approved overseas insurer 核准海外保险人
<~|n}& approved overseas trust company 核准海外信托公司
#s~ITG #H approved pooled investment fund 核准汇集投资基金
@6ckB ( approved provident fund scheme 认可公积金计划
)nHMXZ>Td approved provision 核准拨款
lZwjrU| _ approved redeemable share 核准可赎回股份
C 9%bD approved regional stock 认可地区性证券
0-p^ o A approved retirement scheme 认可退休金计划
Ow- ejo approved subordinated loan 核准附属贷款
S[y' {; arbitrage 套戥；套汇；套利
m !:F /?B arbitrageur 套戥者；套汇者
(l w V(M arbitrary amount 临时款项
`
,T . arrangement 措施；安排；协定
b#7nt ?`7p arrears 欠款
O[Z$~ arrears of pay 欠付薪酬
1<9d[N* arrears of revenue 逾期未收税款；逾期未收的帐项
ky !Z JR articles of association 组织章程；组织细则；组织章程细则
5JOfJ$(n Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
=F[M>o ascertainment of profit 确定利润
,8*A#cT
B "Asia Clear" “亚洲结算系统”
OC5oxL2HTe Asia Commercial Bank Ltd. 亚洲商业银行有限公司
0084`&Ki Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
B)/&xQu Asian Development Fund [ADF] 亚洲发展基金
EW]DzL 3 Asian dollar bond 亚洲美元债券
>0kL9_9{ Asian dollar market 亚洲美元市场
<2* +Y|Lk2 Asian dollar rate 亚洲美元利率
23LG)or.JC Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
]>)}xfL &, Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
u9;3Xn8 asked price 沽盘；喊价；索价；卖方报价
e|A=sCN- assessable income 应评税入息
%w_MR C assessable loss 应评税亏损
C^C'! assessable profit 应评税利润
+
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p!DdX assessed profit 估定利润
~R LjL" assessed value 经评估价值
pe[ huYE assessment 评税；评定；估价；评税单
{{A=^rr%C assessment number 评税编号；估价编号
`mkOjsj & assessment of additional tax 补加税评税
:V8oWMY assessment of performance 业绩评估；实绩评价
:TrP3wV _ Assessor 评税主任
'\H
& EJ' asset price bubbles 资产价格泡沫
>a@1y8B asset-backed securities 具资产保证的证券
S%p,.0_ assets accretion 资产增值
^p4`o> assets and liabilities 资产与负债
\R&ZWJKh assets betterment statement 资产递增表；资产改进表
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81[^ assets lending 实物放款；有抵押贷款
<mLU-'c@ assets of the company passing on the death 死者去世时转移的公司资产
v-$X1s assets pledged as security for liabilities 用作负债抵押的资产
!6.LSY,E assets portfolio 资产投资组合
bjUe + #BL assets price 资产价格
jhG6,;1zMI assets quality 资产质素
2aivc,m{r assets realization 资产变现
Gyu = } assets refinancing arrangement 资产再集资安排
L_Z`UhD3{ assets securitization 资产证券化
-{3^~vW|< assets situated outside Hong Kong 在香港以外地方的资产
$LR~c)}1I assets stripping 削减资产；拆卖资产
#\~m}O, assets value 资产值
{w>ofyqfp& assignee 承让人
6wiuNGZb assignment 转让；转让书；转让契
M9V,;* assignment of interest 权益转让
3rh t5n2 - assignment of letters patent and trade mark 专利证书及商标转让
,vi6<C\ assignment of property 物业转让；物业转让书
(4l M3 clF assignment right 转让权
9Lt3^MKa" assignor 转让人
YbV ZK4 associate 有联系的人；有关连人士；相联者；合伙人；联系人
w#(E+ s~} Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
oz'jt} ?
associate member 附属会员
$v{s b, associated body corporate 相联法人团体
N}bZdE9F associated company 相联公司；联属公司
H ow:_ Hj associated corporation 相联法团
p<a~L~xH6 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
#6AcM" 公认会计师公会〔英国〕
ohXbA9&(x Association of Futures Exchange Brokers 香港期货经纪协会
:)_P7k`>e/ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Ft2 ZZ<As
association of underwriters 承保人组织
yOjTiVQ9 assumption of control 接管
.R+n}>+K assurance 担保；保险；转易；转易书
D5T0o"A assurance of interest 权益的转易
^sZHy4-yK# at 19XX price 按一九ＸＸ年价格计算
/4BYH?* at a discount 按赔价计算；按贴水价格计算；打折扣
%'F[(VB at a premium 按溢价计算；按升水价格计算
[:Odb?+ `F at call 通知付款；按通知
wu0J XB%&^ at constant market price 按固定市价计算
M> Ws}Y at constant price 按固定价格计算
xs
>Y at cost 按成本计算
(B+zh at current market price 按当时市价计算；按现时市价计算
h 7\EN at current price 按当时价格计算；按现时价格计算
ELV$!f|u at factor cost 按要素成本计算；按生产要素成本计算
+]Bx4r?p at money-of-the-day price 按付款当日价格计算
QZ-6aq\sgp at or better 按指定或较佳价位〔买卖指令〕
Rm.9` <Y at par 按面值计算；平价
ilj9&.isB at sight 见票即付
!]f:dWSLB at the close 按收市盘
kZ_5R#xK at the opening 按开市盘
~o ;*{ Q attestation 见证；见证条款
YF");itH at-the-money option 平价期权
eR1]<Z$W\ attorney 受权人；受托代表人
n@e|PWu attornment 新拥有人承认书
$/i;UUd attributable profit 可归属利润
do e u` attributable share value 可归属股份价值
( (mNB]sy Auckland Stock Exchange 奥克兰证券交易所
[VB \ T|$ auction 拍卖
6v -2( Y auctioneer 拍卖商
`_e 1LEH audit 审计；核数
$uNYus^vS Audit Commission 审计署
W$Z"" Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
?6^KY+ 5`C 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〕
W{'tS{ audit review 帐目审查
| w^nCsv Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
_{gRCR) audited account 审计帐目；经审计的帐目
v/Ei0}e6~ audited annual account 经审计的周年帐目
!U+X Ir
audited balance sheet 经审计的资产负债表
{,m W7 auditor 核数师；核数主任；审计师
l3/? ,xn auditor's certificate 核数师证明书；审计师证明书
9s6d+HhM auditor's report 核数师报告；审计师报告
Oz,/ y3_ Aussie bond 澳元债券
a_(vpD^ austerity budget 紧缩预算
;l b@o,R : Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
cbA90 8@s Australia All Ordinaries Index 澳洲所有普通股票指数
8-R; & Australian Dollar [AUD] 澳元
zTt6L6:u Australian Options Market 澳大利亚期权市场
z+@Jx~<i Australian Securities Commission 澳洲证券事务监察委员会
~|)'vK8W Australian Society of Certified Practising Accountants 澳洲执业会计师公会
m m<rdo(` Australian Stock Exchange 澳大利亚证券交易所
?To r)>A' Austrian Schilling [ATS] 奥地利先令
~4tu*\P authentication 认证；鉴证
j.rJfbE|X authority to purchase 委托购买证；委购书
R Il+QA authorization 认可；核准；授权；授权书
A0Hs d authorization by direction 指示授权
C}GOwvAL> authorization by instruction 指令授权
H]W59-{a authorization by warrant 令状授权
('p~h-9Vi authorization of unit trust 单位信托的认可
,NaNih 1 authorized agent 指定代理人
bR5+({yH authorized capital 法定资本
D7x"P-ie authorized clerk 出市员
<[Gk hPfZ authorized dealer 认可交易商
tm}0kWx authorized financial institution 认可财务机构
|q\:3R_0 authorized fund 认可基金
a2un[$Jq` authorized fund house 获授权的基金公司；认可基金公司
]q@6&]9 authorized institution 认可机构
d1>Nn!m authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
j kIgEF2d* authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Ol] +l] authorized insurer 获授权保险人；获认可承保人
{^
^)bf|1' authorized investment 特准投资项目
@ (A[H^E authorized person 获授权人
2^7VDqLc authorized representative 获授权代表
F\;G'dm authorized share capital 法定股本
HI30 -$9 automated quotation system 自动报价系统
Nu'T0LPNq( Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
E|d 8vt 自动交易系统〔香港期货交易所有限公司〕
+Te;LJP automatic adjustment mechanism 自动调整机制
* 7 o ( automatic adjustment system 自动调整系统
t/ aT Automatic Clearing House 自动票据交换所
Bq]eNq automatic exchange rates accumulation system 自动化汇率累集系统
x,
^j =n Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
LY^pmak automatic teller machine [ATM] 自动柜员机
Xj<B!Wn*Xb autopay 自动转帐
5)GO available assets 可用资产
C_ = WL( available fiscal reserve 现存财政储备
/uzU]3KF~ available profit 可用利润
V}kZowWD Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
G? "6[w/p average 平均；平均数；海损
5l"v : Px average basic salary 平均基本薪金
/u 8m|S< average consumer expenditure 平均消费开支；一般消费开支
50.cMms average cost 平均成本
y++[:M average cost of land production 增辟土地平均成本
au TApYS53 average daily turnover 平均每日成交额
\Z^YaKj& average daily wage rate 平均每日工资率
i 7 f/r. average expenditure pattern 平均开支模式
V4 PD]5ZW average growth rate 平均增长率
X o>P?^c4? average net fixed assets 固定资产平均净值
#yv_Eb 02 average of relatives 相对价格平均数
tPHDnh^n] average price 平均价格
K Zw"?%H[
average propensity to consume 平均消费倾向；一般消费倾向
f6ad@2 average propensity to save 平均储蓄倾向；一般储蓄倾向
>8nRP%r[5, average rate 平均率
n
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average revenue 平均收入；平均收益
l(@UpV- average stock 平均库存；平均存货
G~I@'[ur average yearly rent 平均年租
IgOo 2N"^l avoidance of double taxation 避免双重课税
iC`K$ LY4W avoidance of tax 避税
