A:
4KSq]S. A share Ａ股；甲类股份
#.fJ
M:"tG abatement of tax 减税；减扣免税额
Y8IC4:EO ABN AMRO Bank N.V. 荷兰银行
J|be'V#]1 above-the-line expenditure 线上项目支出；经常预算支出
#902x*Z'c" above-the-line receipt 线上项目收入；经常预算收入
R+ e)TR7+ ABSA Asia Limited 南非联合亚洲有限公司
/L@o.[H absolute change 绝对数值变更
re#]zc< absolute expenditure 实际开支
=A{'57yP absolute guideline figure 绝对准则数字
*)I^+zN absolute interest 绝对权益
fk X86 absolute order of discharge 绝对破产解除令
iS<1 C`%> absolute profit margin 绝对利润幅度
G/fBeK$. absolute value 实值；绝对值
uV@' 898%5 absolutely vested interest 绝对既得权益
yD.(j*bMK; absorbed cost 已吸收成本；已分摊成本
M6qNh`+HO absorption 吸收；分摊；合并
G,^ ?qbHg absorption rate 吸收率；摊配率；分摊率
m^m=/'<+ ACB Finance Limited 亚洲商业财务有限公司
@p^E Xc*| acceptable form of reciprocity 合理的互惠条件
q
_K@KB acceptable rate 适当利率；适当汇率
QJiH^KY6 acceptance agreement 承兑协议
u ysTyzx acceptance for honour 参加承兑
`'3 De( acceptor 承兑人；接受人；受票人
,)J>8e V acceptor for honour 参加承兑人
(18ZEKk accident insurance 意外保险
jOGiT|A
Accident Insurance Association of Hong Kong 香港意外保险公会
8 9{ ;R accident insurance scheme 意外保险计划
uR.pQo07y< accident year basis 意外年度基准
V lO^0r^ z accommodation 通融；贷款
FV
aC8Kw accommodation bill 通融票据；空头票据
QHUFS{G ] accommodation party 汇票代发人
'NfsAE account balance 帐户余额；帐户结余
6- /W4L)?> account book 帐簿
F`(;@L O account collected in advance 预收款项
"cly99t account current book 往来帐簿
ZF#n(Y? account of after-acquired property 事后取得的财产报告
!;[cJbqnh account of defaulter 拖欠帐目
|JWYsqJ0U account payable 应付帐款
m?Cb^WgcF account payee only [A/C payee only] 只可转帐；存入收款人帐户
Oj_F1.
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DrAIQ7Jd account receivable report 应收帐款报表
pr4y*!|Y$ account statement 结单；帐单；会计财务报表
-a~n_ Z>_ account title 帐户名称；会计科目
O\Z!7UQ$ accountant's report 会计师报告
gM]E8%;{ Accountant's Report Rules 会计师报告规则
T\6,@7 accounting and auditing procedure 会计与审计程序；会计与核数程序
.'38^ Accounting Arrangements 《会计安排》
5[)#3vY accounting basis 会计基础
|]?W`KN0 accounting by Official Receiver 破产管理署署长呈交的帐目
8f)pf$v` Accounting Circular 《会计通告》
fi ~@J` accounting class 会计类别
dV'^K%# accounting date 记帐日期；会计结算日期
eX}aa 0 accounting for money 款项核算
'/0e!x/8 Accounting Officer 会计主任
\Zx&J.D accounting period 会计报告期；会计期
L 2}<2 accounting policy 会计政策；会计方针
Ars*H,9>e accounting practice 会计惯例
f2SJ4"X accounting principle 会计准则
4 @ <wN \' accounting record 会计记录
x E!0p EHd accounting report 会计报告
+\&6Zbn Accounting Services Branch [Treasury] 会计事务部〔库务署〕
~=[5X,Ta Accounting Society of China 中国会计学会
U#iW1jPE2 accounting statement 会计报表
@]2aPs} }6 accounting system 会计制度；会计系统
'o0o.&/= accounting transaction 会计事项；帐务交易
F9% +7Op^ accounting treatment 会计处理
xSlgq|8 accounting year 会计年度
zzo9 3d accretion 增值；添加
`ZM$ \Q=: accrual 应计项目；应累算数目
$MNJsc^n accrual basis 应计制；权责发生制
J9j
@V4 accrual basis accounting 应计制会计；权责发生制会计
\.sC{@5K
accrue 应累算；应计
;XjX v' accrued benefit 应累算利益
B^GMncZO accrued charges 应计费用
~Jw84U {$ accrued cumulative preference share dividend 应累算的累积优先股股息
Cd]A1<6s accrued expenses 应累算费用
a&)!zhVP accrued interest payable 应付利息；应计未付利息
P(Zj}tGN accrued interest receivable 应收利息；应计未收利息
8==M{M/eM accrued right 累算权益
k W
8>VnW accruing profit 应累算的利润
tf8xc accumulated fiscal reserve 累积财政储备
C|w<mryx accumulated profit 累积利润；滚存溢利
H`URJ8k$Q accumulated reserve 累积储备
4/mz>eK" accumulation of surplus income 累积收益盈余
}-XZ1q r acquired assets 既得资产
cwtlOg acquisition 收购；购置；取得
~[og\QZX acquisition cost 购置成本
Vmh$c*TE acquisition expenses 购置费用
W _ Hoa *~ acquisition of 100% interest 收购全部股权
.;ofRx< acquisition of control 取得控制权
jJt4{c acquisition of fixed assets 购置固定资产
(RG "2I3 acquisition of shell “买壳”
5M5vxJ)Lh acquisition price 收购价
|/%5~=% 7 act of God 天灾
fB,eeT1v?h acting partner 执事合伙人
$ywROa] active market 买卖活跃的市场；交投畅旺的市场；旺市
9b,0_I MHH active partner 积极参与的合伙人
8tn a<Hx active trading 交投活跃
/ 7p(%vr actual circulation 实际流通
41+WIa
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&V+KM"Ow actual expenditure 实际开支；实际支出
X%(NI(+x, actual income 实际入息；实际收入；实际收益
Ej6ho 0_ actual market 现货市场
GJ2ZK=/ actual price 现货价；实际价格
/'_<~A actual profit 实际利润
J6 5:MaS actual quotation 实盘；实际价位；实际报价
m8R=wb
: actual year basis 按实际年度计算
"zQ<)Q]U actuals 实货
S-~)|7d. actuarial investigation 精算调查
z\8s |! actuarial principle 精算原则
o:3(J } actuarial report 精算师报告
>B K/HuS Actuarial Society of Hong Kong 香港精算学会
kw gLK@@%1 actuarial valuation 精算师估值
BYhiP/^ actuary 精算师
x^p t^KR; ad referendum agreement 暂定协议；有待覆核的协定
#G`K<%{?f ad valorem duty 从价税；按值征税
]vs}-go ad valorem duty system 从价税制
B>=D$*_ ad valorem fee 从价费
"%a<+D ad valorem tariff 从价关税
%,
iAn gF' additional allowance 额外免税额
JZ5 ";*, additional amount for unexpired risk 未过期风险的额外款额
T{`V US/ additional assessable profit 补加应评税利润
j;z7T;!i additional assessment 补加评税
OW@) 6 additional commitment 额外承担
FeO1%#2<y additional commitment vote 额外承担拨款
'r\RN\PT additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
I^u ~r. additional dependent parent allowance 供养父母额外免税额
-Eq[ J k additional provision 额外拨款
`#8k Jt additional stamp duty 附加印花税
l Ib
d9F additional tax 补加税罚款；补加税款
=&9c5"V& Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
|pG0 .p4 adjudged bankrupt 被裁定破产
BOcD?rrZ0 adjudicated bankrupt 裁定破产人
p9u'nDi adjudication fee 裁定费；评定印花税额手续费；评估契据费
R 4JfH adjudication of bankruptcy 裁定破产；宣告破产
/QVwZrch adjudication of insolvency 裁定无力偿还债务
K\8zhY adjusted actual 经调整的实数；调整后的实数
U:3O E97 adjusted current assets 经调整的流动资产；调整后的流动资产
F.1u9) adjusted figure 经调整的数字；调整后的数额
e?B}^Dk0i adjusted liabilities 经调整的负债；调整后的负债
C8T0=o/-` adjusted loss 经调整的亏损；调整后的亏损
p8@&(+z 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
J` gG`? adjusted profit 经调整的利润；调整后的利润
[{GN#W|AGP adjusted surplus 经调整的盈余额；调整后的盈余额
B9$f y).Gp adjusted value 经调整的价值；调整后的价值
'kY/=*=Q adjustment 调整；修订；理算〔保险〕
|>'N^ adjustment centre 调剂中心
M e ep adjustment lag 调整过程的时间差距；调整时差
*l"CIG' adjustment mechanism 调整机制
c?. i;4yh adjustment of loss 亏损调整
w%X@os}E adjustment process 调整过程；调整程序
GbZ~e I`,2 adjustment range 调整幅度
(U#
Oj" administered exchange rate 受管制汇率
42 lw>gzr! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
@|wU
@by{ administration expenses 行政费用
4 KR` administration fee 手续费；行政费
#ley3rJW] administration in bankruptcy 破产管理
!!V1#?0jw administration order 遗产管理令
8Q)|8xpYS administrator 管理人；遗产管理人
v7KBYN administrator of the estate 遗产管理人
{7]maOg>7J admission of debt 债项承认书
pmWy:0 R admission of proof 接纳债权证明
v@q&B|0 advance 放贷款项；垫付款项；预支款项；预付款项
.|hsn6i /- advance account 暂支帐目；预付款帐户
|W=-/~X advance compensation 预付补偿金
[+R_3'aK advance from shareholder 股东垫款
X;UEq]kcmn advance pending reimbursement 预支以待日后付还
){'<67dK advanced economy 先进经济体系
G7v<Q,s advancement 预付；预付财产
iDl#foXa` advances warrant 垫款令
oPni4^g i advancing 贷出
zaLPPm&f adverse balance 逆差
DQP!e6 Of adverse exchange 逆汇
W SxoGly advertisement addressed to shareholders 在报章刊登的致股东通告
Do\j _ advice for collection 托收通知书
.Tq8Q dl advice of drawing 提款通知书；汇票通知书
MusUgBQy advice of payment 付款通知
:3D6OBkB Advisory Committee [Securities and Futures Commission]
YG:^gi 谘询委员会〔证券及期货事务监察委员会〕
_6r[m sH" Advisory Committee on Diversification 经济多元化谘询委员会
9s[ affidavit 誓章；遗产申报誓章
z~~pH9=c2 affidavit of no receipt 述明无收款的誓章
&p_ iAMn:9 affiliate 联号；联营公司；附属公司
n^l *oEl affiliated company 附属公司；联号；联营公司
) `'a1y| affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8 M,@Mb n affordability 负担能力
)R' %SLw African Development Bank [AfDB] 非洲开发银行
bfZt <- after-acquired property 事后取得的财产
~]d 9 J after-hours dealing 市后交易
fpC":EX@r after-tax profit 税后盈利；税后利润；税后溢利
k+P3 z&e agency agreement 代理协议
(hZNWQ0 agency expenses 代理机构的开支
s5mJ
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3F!)7 Agency Law 《代理法》
*c/V('D/ agent 代理人；承销人
,tg]Gt agent of company 公司代理人
$Mw Bt agent's fee 代理人费；经纪费
\< T7EV. aggregate 总计；总数；总体数字
H? Q--pG8 aggregate amount 总款额；总额
Z8Y& #cB aggregate assets and liabilities 总体资产与负债
9{ j`eAUZl aggregate at constant price 按固定价格计算的总体数字
' /6f2[%Y" aggregate demand 总需求
&I8DK).M+ aggregate gross position 总持仓量
Wex2Fd?DO aggregate limit 总限额
ED79a: aggregate of salaries tax 合计薪俸税
4^:dmeMZ` aggregate performance 总体表现；总体业绩
-.M J3 aggregate supply 总体供应
oi,KA aggregate surplus 总盈余
4[]*=
aggregate total 整体总额
glU9A39qx? aggregate value 总值；合计价值
^AJ
2Y_}v aggregated basis 合计基准
'/ Hoq aggregated net chargeable income 合计应课税入息实额
<a
-a~ aggregation 合并计算；合计；总和
(GL'm[V aggregation of incomes of husband and wife 夫妇入息合并计算
6|f8DX%3V aggregation of property 财产的总和
C R?}* agio 差价；贴水
YLA(hg| Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
s[h;9
I1w Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ftPhE)i 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
^lZ7% 6 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
pKj: )6t" 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Z]TQ+9t Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Y%eW6Y# 《香港政府和大韩民国政府关于相互促进和保护投资协定》
':_gYA agreement for a settlement 授产协议
>#;;g2UV agreement for assignment 转让协议
WTl 0}wi agreement for sale 售卖协议；买卖协议
u?MhK# Mr agreement for sale and purchase 买卖协议
P, l
(4 agreement for the payment of interest 支付利息协议
Vh?vD:| agreement for the repayment of money 还款协议
|zP~/ agreement of reinsurance 再保险协议
\#w8~+`Gq Agricultural Bank of China 中国农业银行
+$(y2F7|u- air passenger departure tax 飞机乘客离境税
wA/!A$v( Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
uuD2O )v airport tax 机场税
.* oL@iX alcohol duty 酒精税
1D8S }=5& alienation 让与；让渡；转让
CPcUB4a%# alimony 生活费；赡养费
W=293mME All Ordinaries Index [AOI] 所有普通股指数
~' 0n
]Fw all risks 全险；综合险
er 1X Z All Sales Record for Stock Market 《股票市场成交报告》
-UzWLVB^ Allied Capital Resources Limited 新联财务有限公司
L[*cb jt[ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
n Xb_\ 9E allocation letter 拨款信件
K8BlEF` allocation of fund 分配款项；预留款项
nFG X2|d allocation of profit 利润分配；溢利分配
4 Sk @ v allocation warrant 拨款令
W|rAn2H allotment 分配；配股
*dBmb allotment notice 股份配售通知；配股通知
P{` fav allotment of shares 股份分配
PyHL`PZZ allowable 可获宽免；免税的
V/"RCqY4 allowable business loss 可扣除的营业亏损
;Wk3>\nT- allowable expenses 可扣税的支出
+,ar`:x &a allowance 免税额；津贴；备抵；准备金
H\<0{#F allowance for debts 债项的免税额
C\BKdx5; allowance for depreciation by wear and tear 耗损折旧免税额
A=|a!N/ allowance for funeral expenses 殡殓费的免税额
P(8
u L|^ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
|P| 2E~[r allowance for repairs and outgoings 修葺及支出方面的免税额
O_ th/hl allowance to debtor 给债务人的津贴
[qkW/qS alteration of capital 资本更改
d$+0 ;D4E alternate trustee 候补受托人
dJ])`S amalgamation 合并
i(.PkYkaq ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
9 4lt?|3= ambit of charges 征税范围；收费范围
(y d(ZY amended valuation 经修订的估值
uBg #zx American Commodities Exchange 美国商品交易所
W
wj+\ American Express Bank Limited 美国运通银行
k$J!, !q American Stock Exchange 美国证券交易所
/=9dX;
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V62lN<M amount due from banks 存放银行同业的款项
(]I= ';\ amount due from banks abroad 存放海外银行同业的款项
Wrp+B[ {r\ amount due from holding companies 控股公司欠款
r]D>p&4 amount due from local banks 存放本港银行同业的款项
d`$ w3Hy amount due to banks 银行同业的存款
+cmi?~KS* amount due to banks abroad 海外银行同业的存款
<GQ=PrT|/ amount due to holding companies 控股公司存款
\vV]fX amount due to local banks 本港银行同业的存款
u 6l)s0Q amount due to outport banks 外埠银行同业的存款
$[MAm)c:]{ amount for note issue 发行纸币的款额
MwS fuP amount of bond 担保契据的款额
0~W XA=X G amount of consideration 代价款额
Q$`uZ amount of contribution 供款数额
BSd.7W;cS= amount of indebtedness 负债款额
_G<Wq`0w) amount of principal of the loan 贷款本金额
4A(h'(^7A amount of rates chargeable 应征差饷数额
Tw` dL K? amount of share capital 股本额
&LB` amount of sums assured 承保款额
Ic!x y amount of variation 变动幅度
sa Q
~v@ amount of vote 拨款数额
#X$s5H amount payable 应付款额
-:45Q{u / amount receivable 应收款额
^
. A Amsterdam Stock Exchange 阿姆斯特丹证券交易所
xmC5uT6L3M analysis 分析
N z=P1&G' ancillary risk 附属风险
v<l]K$5J& annual account 周年帐目；周年帐目报表；年度决算；年结
AFYdBK] annual accounting date 年结日期
a#CjGj) annual allowance 每年免税额；年积金；年度津贴；年津
Ow5 VBw( annual balance 年度余额
UMD\n<+cG, annual disposable income 每年可动用收入
=<aFkBX - annual estimates 周年预算
u =~`5vA annual fee 年费
){,M v:#+T annual general meeting 周年大会
w}$;2g0=a< annual growth rate 年增率；每年增长率
FrLv%tK| annual long-term supplement 长期个案每年补助金
>z fx2wh\a annual pensionable emolument 可供计算退休金的年薪
N;!!*3a9= annual report 年报
awz.~c++ Annual Report on the Consumer Price Index 《消费物价指数年报》
7) RvBcM annual return 周年报表；周年申报表；每年报税表格
/#eS3`48 Annual Return Rules 《周年报表规则》
"66#F annual review of consumer prices 每年消费物价回顾
J[S!<\_! annual roll-forward basis 逐年延展方式
r #w 7qEtD annual salary 年薪
+N2ILE8[< annual statement 年度报表；年度决算表
g@/}SJh/> 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
TEj"G7]1$A annuitant 年金受益人
-*T0Cl. annuity 年金
Rd]<591 annuity contract 年金合约
Lrr(7cH, annuity on human life 人寿年金
eIlovq/X antecedent debt 先前的债项
LZs'hA<L ante-dated cheque 倒填日期支票
oGg<s3;UND anticipated expenditure 预期开支
]E DC s?, anticipated net profit 预期纯利
L
9cXgd anticipated revenue 预期收入
mC0Dj O anti-inflation measure 反通货膨胀措施
i=P}i8,^ = anti-inflationary stance 反通货膨胀立场
rqm":N8@ apparent deficit 表面赤字
-w)v38iX! apparent financial solvency 表面偿债能力
/f+BeQ3#/ apparent partner 表面合伙人
hPgYKa8u application for personal assessment 个人入息课税申请书
pSYEC, 0B application of fund 资金应用
SsfC
m C application to release as liquidator and to destruct the books of accounts and documents
CMv8n@ry 申请免除清盘人职务及毁灭帐簿与文件
V;J3lV< appointed actuary 委任精算师
/"~UGn]R appointed auditor 委任核数师；委任审计师
~P~q' appointed trustee 委任的受托人
$cm 9xW& appointer 委任人
F1M:"-bda apportioned pro rata 按比例分摊
}rs>B,=*k apportionment 分配；分摊
RVs=s}|>* Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
psz0q| apportionment formula 分摊方程式
\ZE=WvnhZ apportionment of estate duty 遗产税的分摊
>$r o\ / appraisal 估价；评估
Qr6PkHU appreciable growth 可观增长
M&9urOa` appreciable impact 显着影响
Au (o Ks< appreciable increase 可观增长
wPcEvGBN= appreciation 增值；升值
c b{"1z appreciation against other currencies 相对其他货币升值
\,v+ejhw appreciation of the exchange value of Hong Kong dollar 港元汇值上升
2<w vO 9 appreciation tax 增值税
%AWc`D
appropriation 拨款；拨用；拨付
@" umY-1f appropriation account 拨款帐目
,69547#o Appropriation Bill 拨款法案
8=0I4\ appropriation-in-aid system 补助拨款办法
:LdPqFXj approved assets 核准资产
c"1Z,M;G approved basket stock 认可一篮子证券
&=:3/;c approved budget 核准预算
37jrWe6xwp approved charitable donation 认可慈善捐款
})J}7@VPO approved charitable institution 认可慈善机构
M&Ln'BC approved currency 核准货币；认可货币
?FR-a Xx approved estimates 核准预算
+. |RH approved estimates of expenditure 核准开支预算
"o_'q@.} approved overseas insurer 核准海外保险人
6'<[QoW]; approved overseas trust company 核准海外信托公司
G!%8DX5 approved pooled investment fund 核准汇集投资基金
J ^<uo ( approved provident fund scheme 认可公积金计划
88?O4)c approved provision 核准拨款
)24M?R@r approved redeemable share 核准可赎回股份
! gfd! R approved regional stock 认可地区性证券
3Z#WAhfS: approved retirement scheme 认可退休金计划
t&EY$'c approved subordinated loan 核准附属贷款
N qz6_! arbitrage 套戥；套汇；套利
0bIgOLP arbitrageur 套戥者；套汇者
Mk+G(4p arbitrary amount 临时款项
+#< Z/ arrangement 措施；安排；协定
M1*bT@ 6 arrears 欠款
H?xY S|
n arrears of pay 欠付薪酬
9ZY,T]ym? arrears of revenue 逾期未收税款；逾期未收的帐项
M#m;jJqON articles of association 组织章程；组织细则；组织章程细则
N0NFgW ; Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Y B2gxZ ascertainment of profit 确定利润
x#R6Ez7 "Asia Clear" “亚洲结算系统”
?0+g.,9 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
e :C4 f Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
nf1 `)tXG Asian Development Fund [ADF] 亚洲发展基金
P$*Ngt Asian dollar bond 亚洲美元债券
Sw5-^2x0' Asian dollar market 亚洲美元市场
/5j5\F:33 Asian dollar rate 亚洲美元利率
[8[<4~{ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Y#=MN ~##t Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
>V] 9<*c asked price 沽盘；喊价；索价；卖方报价
,j.bdlI# assessable income 应评税入息
jcBZ#|B7; assessable loss 应评税亏损
n5IQKYr g assessable profit 应评税利润
wQ@:0GJH assessable value 应评税值
uxh>r2Xr= assessed profit 估定利润
Ec iu^ assessed value 经评估价值
V@ O)7ND assessment 评税；评定；估价；评税单
M:iH7K assessment number 评税编号；估价编号
e6jA4 X+a assessment of additional tax 补加税评税
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bu assessment of performance 业绩评估；实绩评价
v+SdjFAY Assessor 评税主任
'U0 W asset price bubbles 资产价格泡沫
> '. : Acn asset-backed securities 具资产保证的证券
rzLW @k assets accretion 资产增值
N>] J$[j
assets and liabilities 资产与负债
# k `gm)| assets betterment statement 资产递增表；资产改进表
8?YeaMIBB assets lending 实物放款；有抵押贷款
q(~|roKA( assets of the company passing on the death 死者去世时转移的公司资产
O7uCTB+ assets pledged as security for liabilities 用作负债抵押的资产
uI%7jA~@ assets portfolio 资产投资组合
BHZhdm@), assets price 资产价格
;YW@ 3F-h assets quality 资产质素
&o y')\H assets realization 资产变现
oVP r`] assets refinancing arrangement 资产再集资安排
4neO$^i8J assets securitization 资产证券化
Ek6 g?rj_ assets situated outside Hong Kong 在香港以外地方的资产
c/v|e &q assets stripping 削减资产；拆卖资产
xk7D x } assets value 资产值
*kYGXT,f] assignee 承让人
N#t`ZC&m' assignment 转让；转让书；转让契
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(p XEp assignment of interest 权益转让
X ,^([$ assignment of letters patent and trade mark 专利证书及商标转让
mw;4/
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0(:SEiz6s assignment right 转让权
zR]!g|;f assignor 转让人
aW{5m@p{ " associate 有联系的人；有关连人士；相联者；合伙人；联系人
x-%RRm<V Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ftl?x'P% associate member 附属会员
M6N p!0G associated body corporate 相联法人团体
J|%bRLX@> associated company 相联公司；联属公司
DZ\K7- associated corporation 相联法团
N@}h Association of Chartered Certified Accountants [ACCA] [United Kingdom]
SPt/$uYJ 公认会计师公会〔英国〕
|g!d[ct] Association of Futures Exchange Brokers 香港期货经纪协会
N2duhI6 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
V %D1Q}X association of underwriters 承保人组织
n \JI7A} assumption of control 接管
2 l^_OrE! assurance 担保；保险；转易；转易书
&) ;P|v`8 assurance of interest 权益的转易
kV 4Oq.E at 19XX price 按一九ＸＸ年价格计算
3JBXGT0gJ at a discount 按赔价计算；按贴水价格计算；打折扣
6ST(=X_C at a premium 按溢价计算；按升水价格计算
nhjT2Sl at call 通知付款；按通知
!jSgpIp at constant market price 按固定市价计算
()O&O+R|) at constant price 按固定价格计算
\]5I atli at cost 按成本计算
/sT?p=[. at current market price 按当时市价计算；按现时市价计算
ctLNzJes% at current price 按当时价格计算；按现时价格计算
f% )9!qeW at factor cost 按要素成本计算；按生产要素成本计算
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X)1R at money-of-the-day price 按付款当日价格计算
} e+`Kxy at or better 按指定或较佳价位〔买卖指令〕
DZnqCu"J at par 按面值计算；平价
JTm'fo[ at sight 见票即付
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at the close 按收市盘
qq)}GK8K& at the opening 按开市盘
xdM'v{N#m attestation 见证；见证条款
LbRQjwc]W at-the-money option 平价期权
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WIRG attorney 受权人；受托代表人
i$P O#} attornment 新拥有人承认书
#ye`vD attributable profit 可归属利润
ljOY;WV3 attributable share value 可归属股份价值
"`4ky ] Auckland Stock Exchange 奥克兰证券交易所
mTxqcQc:7 auction 拍卖
N!3Tg564j auctioneer 拍卖商
z8JW iRn audit 审计；核数
F@f4-NR> Audit Commission 审计署
rqqd} k A Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
&0-oi Y 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
JcmJq
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Dm5 Uy^F} Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Y7r;}^+WY audited account 审计帐目；经审计的帐目
}l[e@6 r F audited annual account 经审计的周年帐目
seB mhe5qR audited balance sheet 经审计的资产负债表
>Bf3X&uS auditor 核数师；核数主任；审计师
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LGQC auditor's certificate 核数师证明书；审计师证明书
G:tY1'5 auditor's report 核数师报告；审计师报告
:W1?t*z:[ Aussie bond 澳元债券
t(uvc{K * austerity budget 紧缩预算
}^&f { Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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1u Australia All Ordinaries Index 澳洲所有普通股票指数
?u@ jedQ Australian Dollar [AUD] 澳元
=f{v:n6 Australian Options Market 澳大利亚期权市场
rz
k;Q @1 Australian Securities Commission 澳洲证券事务监察委员会
>$L7J=Em Australian Society of Certified Practising Accountants 澳洲执业会计师公会
igk<]AwxS Australian Stock Exchange 澳大利亚证券交易所
P E4
L7 Austrian Schilling [ATS] 奥地利先令
M>p<1`t-& authentication 认证；鉴证
:,Y1#_\ authority to purchase 委托购买证；委购书
|. 0~' authorization 认可；核准；授权；授权书
_O uNX.yrG authorization by direction 指示授权
~h; authorization by instruction 指令授权
PRaVe,5 a authorization by warrant 令状授权
d9;&Y?fp authorization of unit trust 单位信托的认可
&|#[.ti1 authorized agent 指定代理人
B#jnM ~fJz authorized capital 法定资本
n v@z;#& authorized clerk 出市员
{> msE }L authorized dealer 认可交易商
# 5)/B authorized financial institution 认可财务机构
v>B412l authorized fund 认可基金
__.M S6"N authorized fund house 获授权的基金公司；认可基金公司
A`f"<W-m authorized institution 认可机构
8TeO h 1\ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
,mp<<%{u authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
$$1t4=Pz authorized insurer 获授权保险人；获认可承保人
"}*D,[C5e authorized investment 特准投资项目
|; wc8; authorized person 获授权人
gI ;"P kN authorized representative 获授权代表
` 7: uc@ authorized share capital 法定股本
eQu(3 sYb automated quotation system 自动报价系统
j0; ~2W#G* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
:1j8!R5 自动交易系统〔香港期货交易所有限公司〕
X%IqZ{ { automatic adjustment mechanism 自动调整机制
-GPJ,S V> automatic adjustment system 自动调整系统
U\?D;ABQ% Automatic Clearing House 自动票据交换所
v4"Ukv automatic exchange rates accumulation system 自动化汇率累集系统
C: t>u.. Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
#[ {{&sN automatic teller machine [ATM] 自动柜员机
rBTg"^jsw autopay 自动转帐
X_o#! available assets 可用资产
=IsmPQK i available fiscal reserve 现存财政储备
xBTx`+%WS available profit 可用利润
D`a6D Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
}]o8}$ &( average 平均；平均数；海损
Nbd4> M< average basic salary 平均基本薪金
y&,|+h average consumer expenditure 平均消费开支；一般消费开支
'lA} E average cost 平均成本
oR2?$KF average cost of land production 增辟土地平均成本
P>X[} average daily turnover 平均每日成交额
&`l\Q\_[@ average daily wage rate 平均每日工资率
B&6NjLV average expenditure pattern 平均开支模式
FDLo|aP/v average growth rate 平均增长率
6 -_g1vq average net fixed assets 固定资产平均净值
zY_J7,0g average of relatives 相对价格平均数
*O~y6|U? average price 平均价格
` 5Kg [nB: average propensity to consume 平均消费倾向；一般消费倾向
s;OGb{H7 average propensity to save 平均储蓄倾向；一般储蓄倾向
L?d?O average rate 平均率
}h45j84) average revenue 平均收入；平均收益
<WZ{<'ajI average stock 平均库存；平均存货
u_^mN9h average yearly rent 平均年租
IRm}?hHf avoidance of double taxation 避免双重课税
<@;}q^` avoidance of tax 避税
