A:
{@s6ly]. A share Ａ股；甲类股份
$H 6n gL abatement of tax 减税；减扣免税额
]ed7Q3lq ABN AMRO Bank N.V. 荷兰银行
[?d a BXS above-the-line expenditure 线上项目支出；经常预算支出
:ra[e(l9 above-the-line receipt 线上项目收入；经常预算收入
[p )2!]y ABSA Asia Limited 南非联合亚洲有限公司
y }h2 absolute change 绝对数值变更
YL[y 3&K absolute expenditure 实际开支
2(GLc*B> absolute guideline figure 绝对准则数字
=w a5\ p/ absolute interest 绝对权益
-CPLgT absolute order of discharge 绝对破产解除令
FH;)5GGnv absolute profit margin 绝对利润幅度
Eb 8z`@p absolute value 实值；绝对值
5KssfI
a absolutely vested interest 绝对既得权益
y;h co absorbed cost 已吸收成本；已分摊成本
vVo# nzeZ5 absorption 吸收；分摊；合并
4 ijZQ absorption rate 吸收率；摊配率；分摊率
%F<3_#Y ACB Finance Limited 亚洲商业财务有限公司
t'C9; acceptable form of reciprocity 合理的互惠条件
N9z!-y'X acceptable rate 适当利率；适当汇率
Y1Bx Rd?D acceptance agreement 承兑协议
=g=Vv"B_ acceptance for honour 参加承兑
5'x Z9 K acceptor 承兑人；接受人；受票人
^!O 2Fw acceptor for honour 参加承兑人
w h^I|D?" accident insurance 意外保险
\d w ["k Accident Insurance Association of Hong Kong 香港意外保险公会
d"+ _`d=` accident insurance scheme 意外保险计划
vY,]f^F" accident year basis 意外年度基准
WhV>]B2+" accommodation 通融；贷款
:5:_Dr< accommodation bill 通融票据；空头票据
5zt5]zl' accommodation party 汇票代发人
l_2YPon account balance 帐户余额；帐户结余
h5))D! account book 帐簿
O)r>AdLGn account collected in advance 预收款项
i^/ H>E%u account current book 往来帐簿
;;L iZlf account of after-acquired property 事后取得的财产报告
a Q)g 7C account of defaulter 拖欠帐目
S_Vquw(+ account payable 应付帐款
?[lKft
account payee only [A/C payee only] 只可转帐；存入收款人帐户
-AKbX kc~\ account receivable 应收帐款
o7g6*hJz account receivable report 应收帐款报表
` $[`C/h account statement 结单；帐单；会计财务报表
[+:K IW< account title 帐户名称；会计科目
r\|"j8 accountant's report 会计师报告
TJs @V>, Accountant's Report Rules 会计师报告规则
@2 SL$0!QA accounting and auditing procedure 会计与审计程序；会计与核数程序
&oDu$%dkT Accounting Arrangements 《会计安排》
%'dsb7n accounting basis 会计基础
TJb& f< accounting by Official Receiver 破产管理署署长呈交的帐目
4_\]z hS Accounting Circular 《会计通告》
dr4 m}v. accounting class 会计类别
E+eC #!&w accounting date 记帐日期；会计结算日期
2V*<J:;wb accounting for money 款项核算
l3kBt-m Accounting Officer 会计主任
l`{JxVg accounting period 会计报告期；会计期
oF0*X$_X accounting policy 会计政策；会计方针
+ L#): xr accounting practice 会计惯例
8SMa5a{ accounting principle 会计准则
oc&yz>%q accounting record 会计记录
@wXo{p@W accounting report 会计报告
AFNE1q; {\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
om,=.,|Ld Accounting Society of China 中国会计学会
R=HcSRTkA accounting statement 会计报表
GZ"J6/0-| accounting system 会计制度；会计系统
sT"{ e7;F; accounting transaction 会计事项；帐务交易
\ Eyy^pb accounting treatment 会计处理
! q*]_1 accounting year 会计年度
=/HTe& accretion 增值；添加
C#.d
sl accrual 应计项目；应累算数目
B4 # gT accrual basis 应计制；权责发生制
1
BVpv7@ accrual basis accounting 应计制会计；权责发生制会计
f@IL2DL}\ accrue 应累算；应计
=[^_x+x
hE accrued benefit 应累算利益
I4 4bm?[S accrued charges 应计费用
E a3 4x accrued cumulative preference share dividend 应累算的累积优先股股息
U^$l$"~" accrued expenses 应累算费用
LpSd/_^b accrued interest payable 应付利息；应计未付利息
%:.00F([r accrued interest receivable 应收利息；应计未收利息
SyR[G*djl accrued right 累算权益
$RV'DQO accruing profit 应累算的利润
-ID !kZx accumulated fiscal reserve 累积财政储备
n15lX,FI accumulated profit 累积利润；滚存溢利
C`C$i>X7^ accumulated reserve 累积储备
]i:O+t/U accumulation of surplus income 累积收益盈余
ehls:)F acquired assets 既得资产
)Y,>cg:z~ acquisition 收购；购置；取得
^2um.`8 acquisition cost 购置成本
,0[h`FN acquisition expenses 购置费用
LgS.%Mn acquisition of 100% interest 收购全部股权
7~ok*yG w acquisition of control 取得控制权
`=~d^wKYJ3 acquisition of fixed assets 购置固定资产
9Z_98 Rh acquisition of shell “买壳”
9#niMv9 acquisition price 收购价
}!RFX )T act of God 天灾
uEkUK| acting partner 执事合伙人
gkNv vuQXc active market 买卖活跃的市场；交投畅旺的市场；旺市
$+ ?A[{JG active partner 积极参与的合伙人
Mo+ H LN active trading 交投活跃
6 {tW$q actual circulation 实际流通
8'Ph/L, actual cost 实际成本
rgg3{bU/ actual expenditure 实际开支；实际支出
'm+)n08[ actual income 实际入息；实际收入；实际收益
> 9wEx[ actual market 现货市场
fdTyY ; actual price 现货价；实际价格
t5pf4M7 actual profit 实际利润
cLe659 & actual quotation 实盘；实际价位；实际报价
kVe_2oQ_> actual year basis 按实际年度计算
W%RjjL J@ actuals 实货
{ sL(PS.z actuarial investigation 精算调查
? k*s!YCZ actuarial principle 精算原则
`ynD-_fTN actuarial report 精算师报告
bPtbU :G Actuarial Society of Hong Kong 香港精算学会
bI~(<-S~K actuarial valuation 精算师估值
ro4 XA1 actuary 精算师
9rsty{J8 ad referendum agreement 暂定协议；有待覆核的协定
h $}&N ad valorem duty 从价税；按值征税
j*jO809%^ ad valorem duty system 从价税制
X6]eQ PN2 ad valorem fee 从价费
gyW##M@{ ad valorem tariff 从价关税
2@S{e$YK` additional allowance 额外免税额
C vtG additional amount for unexpired risk 未过期风险的额外款额
CCZ]`*wJ additional assessable profit 补加应评税利润
za20Y?)[ additional assessment 补加评税
we&g9j' additional commitment 额外承担
,kKMUshBi additional commitment vote 额外承担拨款
|JW-P`tL0 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
JY tM1d additional dependent parent allowance 供养父母额外免税额
29E9ZjSK additional provision 额外拨款
64OgE! additional stamp duty 附加印花税
Vee`q. additional tax 补加税罚款；补加税款
D=nuK25 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
'WG%O7s. adjudged bankrupt 被裁定破产
[/ E_v gZ adjudicated bankrupt 裁定破产人
wDV%.Cc adjudication fee 裁定费；评定印花税额手续费；评估契据费
Yg6 f adjudication of bankruptcy 裁定破产；宣告破产
g2WDa'{L adjudication of insolvency 裁定无力偿还债务
wZm=h8d adjusted actual 经调整的实数；调整后的实数
)_nc;&%w adjusted current assets 经调整的流动资产；调整后的流动资产
n1xN:A adjusted figure 经调整的数字；调整后的数额
L{\au5-4 adjusted liabilities 经调整的负债；调整后的负债
jnuovM!x~ adjusted loss 经调整的亏损；调整后的亏损
fN TPW] 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
I2=?H < adjusted profit 经调整的利润；调整后的利润
r9@Q="J_) adjusted surplus 经调整的盈余额；调整后的盈余额
8L<GAe adjusted value 经调整的价值；调整后的价值
zl j%v/9 adjustment 调整；修订；理算〔保险〕
it~>)_7*P adjustment centre 调剂中心
`}^_> adjustment lag 调整过程的时间差距；调整时差
;$\d^i{N adjustment mechanism 调整机制
"$tP>PO{< adjustment of loss 亏损调整
L;0Z B=3n adjustment process 调整过程；调整程序
X|F([,o adjustment range 调整幅度
'o2x7~C@ administered exchange rate 受管制汇率
$b/oiy!=|3 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
^MesP:[2 administration expenses 行政费用
bb6J$NR administration fee 手续费；行政费
el*C8TWlw administration in bankruptcy 破产管理
37@_" administration order 遗产管理令
b"y][5VE administrator 管理人；遗产管理人
=M'y& iz- administrator of the estate 遗产管理人
ttPa[h{! admission of debt 债项承认书
gNO<`9q admission of proof 接纳债权证明
J:,>/')n advance 放贷款项；垫付款项；预支款项；预付款项
E{ *~>#+ advance account 暂支帐目；预付款帐户
<[2 ]p\rj advance compensation 预付补偿金
k 4+F advance from shareholder 股东垫款
>*v^E9Y advance pending reimbursement 预支以待日后付还
m1X0stFRs" advanced economy 先进经济体系
V Z[[zYe advancement 预付；预付财产
uJ4RjLM` advances warrant 垫款令
99}n %(V advancing 贷出
>uuP@j adverse balance 逆差
37 wm[ Z adverse exchange 逆汇
z&o"K\y\ advertisement addressed to shareholders 在报章刊登的致股东通告
5Y
4W:S advice for collection 托收通知书
2 fX-J advice of drawing 提款通知书；汇票通知书
+1 H.5| advice of payment 付款通知
`<h}Ygo>k/ Advisory Committee [Securities and Futures Commission]
\5$N>
2kO 谘询委员会〔证券及期货事务监察委员会〕
_W4i?Bde Advisory Committee on Diversification 经济多元化谘询委员会
\w! G affidavit 誓章；遗产申报誓章
ki#O ^vl affidavit of no receipt 述明无收款的誓章
is%qG?,P affiliate 联号；联营公司；附属公司
m?G}%u affiliated company 附属公司；联号；联营公司
EAcJ > affirmation [estate duty] 非宗教式宣誓〔遗产税〕
iXc-_V6 affordability 负担能力
QW.VAF\6* African Development Bank [AfDB] 非洲开发银行
=~% B}T after-acquired property 事后取得的财产
7CzZHkTg after-hours dealing 市后交易
1q*85 [Y after-tax profit 税后盈利；税后利润；税后溢利
kn_%'7 agency agreement 代理协议
m-lUgx7 agency expenses 代理机构的开支
'!64_OMj' agency fee 代理费
W
:PGj0? Agency Law 《代理法》
Af:4 XSO6 agent 代理人；承销人
y(B~)T~e@ agent of company 公司代理人
,>n 4
` A agent's fee 代理人费；经纪费
z)'dDM D" aggregate 总计；总数；总体数字
q#-szZQ aggregate amount 总款额；总额
\. A~>=: aggregate assets and liabilities 总体资产与负债
MEbx{XC aggregate at constant price 按固定价格计算的总体数字
ur-&- G^ aggregate demand 总需求
yf! aggregate gross position 总持仓量
@4 m_\]Wy aggregate limit 总限额
nJF"[w, ? aggregate of salaries tax 合计薪俸税
: 2?J#/o aggregate performance 总体表现；总体业绩
inavi5. aggregate supply 总体供应
v6
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Rx*T7*xg{ aggregate total 整体总额
LMWcF'l aggregate value 总值；合计价值
9}Tf9>qP>M aggregated basis 合计基准
kDJ5x8Q# aggregated net chargeable income 合计应课税入息实额
t$8f:*6(* aggregation 合并计算；合计；总和
HHD4#XcU aggregation of incomes of husband and wife 夫妇入息合并计算
'+NmHu:q aggregation of property 财产的总和
v9Oyboh(y agio 差价；贴水
VY$hg 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》
;8;nY6Ie Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
g6$X { 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
EN()dCQHr Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
BclZsU=xn 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
-c!{';Zn Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
8w~I(2S:# 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ehI*cf({ agreement for a settlement 授产协议
Qw.""MLmN8 agreement for assignment 转让协议
;uNcrv0J agreement for sale 售卖协议；买卖协议
t<9oEjk[" agreement for sale and purchase 买卖协议
4_ J*
0=U agreement for the payment of interest 支付利息协议
M ]W'>g)G agreement for the repayment of money 还款协议
;"\e
aKl agreement of reinsurance 再保险协议
0ANq EQX Agricultural Bank of China 中国农业银行
WEUr;f air passenger departure tax 飞机乘客离境税
|Sy | E Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
g>x2[//pk airport tax 机场税
ZVJbpn<lo) alcohol duty 酒精税
/] ce?PPC alienation 让与；让渡；转让
:k075Zr/#D alimony 生活费；赡养费
{Q?AIp6u| All Ordinaries Index [AOI] 所有普通股指数
{IJV(%E all risks 全险；综合险
Y4}!9x All Sales Record for Stock Market 《股票市场成交报告》
D {h1 "q Allied Capital Resources Limited 新联财务有限公司
dC_L~ }= all-items index [Consumer Price Index] 总指数〔消费物价指数〕
;Yyg(Ex allocation letter 拨款信件
Rk56H allocation of fund 分配款项；预留款项
[[QrGJr allocation of profit 利润分配；溢利分配
_wKFT> allocation warrant 拨款令
pzezN allotment 分配；配股
g1 L$+xD^ allotment notice 股份配售通知；配股通知
;14[)t$ allotment of shares 股份分配
tt,MO)8 VD allowable 可获宽免；免税的
9k ]$MR allowable business loss 可扣除的营业亏损
q"'^W<i allowable expenses 可扣税的支出
gVsAz allowance 免税额；津贴；备抵；准备金
49~ 5U+x; allowance for debts 债项的免税额
7_d gQI3y allowance for depreciation by wear and tear 耗损折旧免税额
e//28=OH allowance for funeral expenses 殡殓费的免税额
Ttb @98 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
:#"gQ^YNp allowance for repairs and outgoings 修葺及支出方面的免税额
/}r%DND ' allowance to debtor 给债务人的津贴
\y{Bnp5h alteration of capital 资本更改
9M:wUYHT alternate trustee 候补受托人
T .GY amalgamation 合并
M5HKRLt ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
*f$mSI= ambit of charges 征税范围；收费范围
= - ~ 82% amended valuation 经修订的估值
MFaK=1 American Commodities Exchange 美国商品交易所
]<A|GY0q1 American Express Bank Limited 美国运通银行
BQmg$N,F American Stock Exchange 美国证券交易所
zht^gOs amortization 摊销
#tKc!]m amount due from banks 存放银行同业的款项
0K`3BuBs amount due from banks abroad 存放海外银行同业的款项
@3c5" amount due from holding companies 控股公司欠款
]nhLv!Co amount due from local banks 存放本港银行同业的款项
Byyus[b'A amount due to banks 银行同业的存款
-7* ,}xV amount due to banks abroad 海外银行同业的存款
Y<X% 'Wd\ amount due to holding companies 控股公司存款
FJKt5}`8 amount due to local banks 本港银行同业的存款
9`i =k p amount due to outport banks 外埠银行同业的存款
s<H0ka@ amount for note issue 发行纸币的款额
K&
<|94_k amount of bond 担保契据的款额
WZ'8{XY8 amount of consideration 代价款额
@a)@1:=Rm amount of contribution 供款数额
x"K<@mR5G amount of indebtedness 负债款额
_\>? .gg$ amount of principal of the loan 贷款本金额
u O >$,s amount of rates chargeable 应征差饷数额
C[gCwDwl amount of share capital 股本额
2[LT!TT amount of sums assured 承保款额
[#$ -kd~ amount of variation 变动幅度
.6+j&{WNo! amount of vote 拨款数额
`+1+0?9 amount payable 应付款额
9
bYoWw amount receivable 应收款额
[Pi8gj* Amsterdam Stock Exchange 阿姆斯特丹证券交易所
W`^'hka analysis 分析
N? U ;G*G ancillary risk 附属风险
4~hd{8 annual account 周年帐目；周年帐目报表；年度决算；年结
~;QO`I=0P annual accounting date 年结日期
2)h
i( annual allowance 每年免税额；年积金；年度津贴；年津
&Hb 6 annual balance 年度余额
NZ/gp"D? annual disposable income 每年可动用收入
F(^vD_G annual estimates 周年预算
o qB(l[%z2 annual fee 年费
o"R[#E&Yx annual general meeting 周年大会
$`.7XD} annual growth rate 年增率；每年增长率
XU5/7
.
annual long-term supplement 长期个案每年补助金
mS6
#\'Qa annual pensionable emolument 可供计算退休金的年薪
GN?^7kI annual report 年报
f}0(qN/G Annual Report on the Consumer Price Index 《消费物价指数年报》
63QMv[`, annual return 周年报表；周年申报表；每年报税表格
6E{HNPMb> Annual Return Rules 《周年报表规则》
IUAx*R annual review of consumer prices 每年消费物价回顾
X,:^})] annual roll-forward basis 逐年延展方式
@D^y<7( annual salary 年薪
D5Wo e&g, annual statement 年度报表；年度决算表
$FZ~]Ef 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
}L>}_NV\ annuitant 年金受益人
@X?DHLM annuity 年金
QUVwO
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q6f+tdg= annuity on human life 人寿年金
d5fnJ*a>l antecedent debt 先前的债项
W~aVwO'( ante-dated cheque 倒填日期支票
rQ(Aj anticipated expenditure 预期开支
\Pi\c~)Pr anticipated net profit 预期纯利
CO%7^}xSE, anticipated revenue 预期收入
b4Z Zy w anti-inflation measure 反通货膨胀措施
UX;?~X anti-inflationary stance 反通货膨胀立场
x5YW6R.<t apparent deficit 表面赤字
tq H7M0Ry apparent financial solvency 表面偿债能力
tisSj ?+ apparent partner 表面合伙人
X xcY application for personal assessment 个人入息课税申请书
>N62t9Ll[ application of fund 资金应用
ST5L
O#5 application to release as liquidator and to destruct the books of accounts and documents
[^ $nt 申请免除清盘人职务及毁灭帐簿与文件
5,})x]'x appointed actuary 委任精算师
{mrTpw appointed auditor 委任核数师；委任审计师
>8D!K0?E appointed trustee 委任的受托人
N9tH0 appointer 委任人
x2 =Bu#Y apportioned pro rata 按比例分摊
x^Q:U 1 apportionment 分配；分摊
@ )1>ba Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
7n9&@D3 :P apportionment formula 分摊方程式
t6m3lq{ apportionment of estate duty 遗产税的分摊
Bha#=>4FU appraisal 估价；评估
'#!nK O2< appreciable growth 可观增长
y^zII5|s appreciable impact 显着影响
U>w#`Sy[ appreciable increase 可观增长
h:-ZXIv? appreciation 增值；升值
&a5UQ> appreciation against other currencies 相对其他货币升值
O;z:?
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
1fm4: xHH appreciation tax 增值税
r/}q=J. appropriation 拨款；拨用；拨付
Atc9[<~WG appropriation account 拨款帐目
1)pwR3(^Fz Appropriation Bill 拨款法案
r&oR|-2hRk appropriation-in-aid system 补助拨款办法
.A<G$ db
? approved assets 核准资产
4~xKW2*`K approved basket stock 认可一篮子证券
k \BJs@- approved budget 核准预算
EudX^L5U<d approved charitable donation 认可慈善捐款
g"ha1<y< approved charitable institution 认可慈善机构
r*HbglB approved currency 核准货币；认可货币
#%N v\ g; approved estimates 核准预算
M<^]Ywq*p approved estimates of expenditure 核准开支预算
N;4 bEcWjp approved overseas insurer 核准海外保险人
nF>41 K approved overseas trust company 核准海外信托公司
kH~ z07: approved pooled investment fund 核准汇集投资基金
w=:o//~6j approved provident fund scheme 认可公积金计划
6!zBLIYFI approved provision 核准拨款
)1 2.W=p approved redeemable share 核准可赎回股份
h?R{5?RxK approved regional stock 认可地区性证券
J!Er%QUR approved retirement scheme 认可退休金计划
:dq.@:+<R approved subordinated loan 核准附属贷款
94VtGg=b} arbitrage 套戥；套汇；套利
SQ8xfD* arbitrageur 套戥者；套汇者
\ne1Xu :hM arbitrary amount 临时款项
d-c <dS+R arrangement 措施；安排；协定
/N= }wC arrears 欠款
/ Cy4]1dw arrears of pay 欠付薪酬
mSLA4[4{ arrears of revenue 逾期未收税款；逾期未收的帐项
7]W6\Z articles of association 组织章程；组织细则；组织章程细则
(rqc_ZU5 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
7 OAM ascertainment of profit 确定利润
'L?e)u. "Asia Clear" “亚洲结算系统”
0t*e#,y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
\c}_ !.xj" Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
K 8#MQR2@ Asian Development Fund [ADF] 亚洲发展基金
k%uR!cL Asian dollar bond 亚洲美元债券
xfoQx_]$Im Asian dollar market 亚洲美元市场
p 4_j>JPv5 Asian dollar rate 亚洲美元利率
scX'>\w&c Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
#lAC:>s3U Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
uN>JX/- asked price 沽盘；喊价；索价；卖方报价
oCfO:7 assessable income 应评税入息
GT.1,E ,Vw assessable loss 应评税亏损
6&| hpp#[ assessable profit 应评税利润
p0*qv"lA assessable value 应评税值
$mxm?7ZVR assessed profit 估定利润
GWFF.Mo^ assessed value 经评估价值
5~D(jHY; assessment 评税；评定；估价；评税单
F<.oT P-B assessment number 评税编号；估价编号
ezimQ assessment of additional tax 补加税评税
=LXj q~p assessment of performance 业绩评估；实绩评价
YP
E1s Assessor 评税主任
"5<:Dj/W asset price bubbles 资产价格泡沫
(
jA C Lo asset-backed securities 具资产保证的证券
GuK3EM*_ assets accretion 资产增值
P5Lb)9_Jw assets and liabilities 资产与负债
L~oy|K67 assets betterment statement 资产递增表；资产改进表
(4o<U%3kGq assets lending 实物放款；有抵押贷款
L4O.= *P1 assets of the company passing on the death 死者去世时转移的公司资产
fGZ56eH: assets pledged as security for liabilities 用作负债抵押的资产
&Va="HNKt assets portfolio 资产投资组合
E{;F4wT_@ assets price 资产价格
.~$!BWP assets quality 资产质素
{p\l l assets realization 资产变现
e"oTlB assets refinancing arrangement 资产再集资安排
}1fi# assets securitization 资产证券化
.RNY}bbk assets situated outside Hong Kong 在香港以外地方的资产
E7' assets stripping 削减资产；拆卖资产
'0-YFx'U0V assets value 资产值
\SSHj ONX assignee 承让人
+*RaX ( &
assignment 转让；转让书；转让契
CvhVV"n assignment of interest 权益转让
>$$ z 6A[ assignment of letters patent and trade mark 专利证书及商标转让
cwuzi;f assignment of property 物业转让；物业转让书
n6AA%? 5 assignment right 转让权
Qb%o%z?hee assignor 转让人
(+yH associate 有联系的人；有关连人士；相联者；合伙人；联系人
3r VfBz Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
(E;+E\E associate member 附属会员
BP4xXdG associated body corporate 相联法人团体
@C-03`JWuK associated company 相联公司；联属公司
c@ 3mfc{ associated corporation 相联法团
Hr_5N,
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
{V,a Cr 公认会计师公会〔英国〕
{Qi J-[q Association of Futures Exchange Brokers 香港期货经纪协会
:)Pj()Os| Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
N0DzFXp association of underwriters 承保人组织
:KmnwYm assumption of control 接管
Y5C Ddn assurance 担保；保险；转易；转易书
XG uxd assurance of interest 权益的转易
+0}z3T1L at 19XX price 按一九ＸＸ年价格计算
SR$ 'JGfp at a discount 按赔价计算；按贴水价格计算；打折扣
_aeIK at a premium 按溢价计算；按升水价格计算
t4iD<{4 at call 通知付款；按通知
[rkw k\m* at constant market price 按固定市价计算
!4-4i at constant price 按固定价格计算
X+1Mv at cost 按成本计算
d-3.7nJ: at current market price 按当时市价计算；按现时市价计算
/#WvC;B at current price 按当时价格计算；按现时价格计算
#x qiGK at factor cost 按要素成本计算；按生产要素成本计算
]_BH"ng} at money-of-the-day price 按付款当日价格计算
Q,K$)bM at or better 按指定或较佳价位〔买卖指令〕
({ O~O5k at par 按面值计算；平价
e2e! "kEF at sight 见票即付
;FQNO:NP at the close 按收市盘
+4$][3. at the opening 按开市盘
@XJ#oxM^ attestation 见证；见证条款
y8_$YA/g at-the-money option 平价期权
b)@D@K"5 attorney 受权人；受托代表人
?3lA ogB attornment 新拥有人承认书
+Xp1=2Mq attributable profit 可归属利润
2 x>7>;> attributable share value 可归属股份价值
a^={X<K|/ Auckland Stock Exchange 奥克兰证券交易所
MyZVx|7 E auction 拍卖
ZIKSHC 9 auctioneer 拍卖商
2X<%BFsE audit 审计；核数
%x.du9 Audit Commission 审计署
]1FLG* sB Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
TjDtNE 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
'hE'h?-7 audit review 帐目审查
1f vN[ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
PB
*v45 audited account 审计帐目；经审计的帐目
[]v$QR&u#v audited annual account 经审计的周年帐目
)s,LFIy<A audited balance sheet 经审计的资产负债表
G x
%=&O auditor 核数师；核数主任；审计师
(dZ]j){ auditor's certificate 核数师证明书；审计师证明书
nK32or3 auditor's report 核数师报告；审计师报告
/ej[oR Aussie bond 澳元债券
NVghkd austerity budget 紧缩预算
CY*o"@-o5) Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-)Bvx>8fq- Australia All Ordinaries Index 澳洲所有普通股票指数
MVn N0K4 Australian Dollar [AUD] 澳元
> 23$_'2 Australian Options Market 澳大利亚期权市场
*|<T@BXn Australian Securities Commission 澳洲证券事务监察委员会
3dSb!q0&N Australian Society of Certified Practising Accountants 澳洲执业会计师公会
,] :Gn5~ Australian Stock Exchange 澳大利亚证券交易所
~`Rar2%B Austrian Schilling [ATS] 奥地利先令
?JG^GD7D authentication 认证；鉴证
D2g/P8.<A authority to purchase 委托购买证；委购书
d<+hQ\B F, authorization 认可；核准；授权；授权书
w
>2sr^!y authorization by direction 指示授权
8\"Gs z authorization by instruction 指令授权
Y)DA R83 authorization by warrant 令状授权
a2Nxpxho authorization of unit trust 单位信托的认可
WW.@&#S5 authorized agent 指定代理人
}toe '6 authorized capital 法定资本
m~
5"q%; authorized clerk 出市员
`LNh amp authorized dealer 认可交易商
QyxUK}6mr authorized financial institution 认可财务机构
]=VRct
" authorized fund 认可基金
lP*n%Pn ) authorized fund house 获授权的基金公司；认可基金公司
m ";..V authorized institution 认可机构
N2k<W?wQ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
#bBh. ^ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
rf-yUH]&S authorized insurer 获授权保险人；获认可承保人
}NoP(&ebz* authorized investment 特准投资项目
/!2`pv authorized person 获授权人
4w~%MZA^ authorized representative 获授权代表
{aN pk,n authorized share capital 法定股本
8q%y(e automated quotation system 自动报价系统
"!D y[J Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
^~I@]5Pq 自动交易系统〔香港期货交易所有限公司〕
+}N'Xa/Jt automatic adjustment mechanism 自动调整机制
t/ Y0e#9, automatic adjustment system 自动调整系统
Bcarx<P-p Automatic Clearing House 自动票据交换所
4xE w2 F automatic exchange rates accumulation system 自动化汇率累集系统
mE`qA*=? Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
SOq:!Qt automatic teller machine [ATM] 自动柜员机
-&sY *(:n_ autopay 自动转帐
t))MZw&@ available assets 可用资产
;:j 1FOj available fiscal reserve 现存财政储备
HO['o{>BL available profit 可用利润
hO&b\#@~ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
CxeW5qc average 平均；平均数；海损
`:Gzjngc average basic salary 平均基本薪金
PBnH#zm average consumer expenditure 平均消费开支；一般消费开支
/ZD 6pF average cost 平均成本
m)} 0 1N4 average cost of land production 增辟土地平均成本
tnaFbm p average daily turnover 平均每日成交额
cLl~4jL average daily wage rate 平均每日工资率
u*v< dsGQ average expenditure pattern 平均开支模式
=V]0G,,\ average growth rate 平均增长率
7dcR@v`c average net fixed assets 固定资产平均净值
*s*Y uY%y average of relatives 相对价格平均数
')!X1A{ average price 平均价格
Oo@o$\+v average propensity to consume 平均消费倾向；一般消费倾向
i4,p\rE0 average propensity to save 平均储蓄倾向；一般储蓄倾向
BH1h2OEe# average rate 平均率
w^ut,`yW R average revenue 平均收入；平均收益
oR&z,%0wMK average stock 平均库存；平均存货
sa4w.9O1GS average yearly rent 平均年租
J6n>{iE avoidance of double taxation 避免双重课税
T"[]'|' avoidance of tax 避税
