A:
LM6]kll A share Ａ股；甲类股份
tT-=hDw abatement of tax 减税；减扣免税额
@ n@g)` ABN AMRO Bank N.V. 荷兰银行
Y|RdzC M above-the-line expenditure 线上项目支出；经常预算支出
7P*Z0% Q above-the-line receipt 线上项目收入；经常预算收入
lwJip IO ABSA Asia Limited 南非联合亚洲有限公司
7Ud'd< absolute change 绝对数值变更
n_P(k-^U* absolute expenditure 实际开支
@|=UrKA N absolute guideline figure 绝对准则数字
G=c Nzr9 absolute interest 绝对权益
Rcf=J){D6 absolute order of discharge 绝对破产解除令
1Z 6SI>p absolute profit margin 绝对利润幅度
!g2 a|g absolute value 实值；绝对值
= UUd8,C/ absolutely vested interest 绝对既得权益
4By]vd<;= absorbed cost 已吸收成本；已分摊成本
j ug'g absorption 吸收；分摊；合并
j+Zt .KXjT absorption rate 吸收率；摊配率；分摊率
%)JRbX<c ACB Finance Limited 亚洲商业财务有限公司
?gG, t4 D acceptable form of reciprocity 合理的互惠条件
MD4\QNUa)* acceptable rate 适当利率；适当汇率
^@"c` acceptance agreement 承兑协议
pl \ b- acceptance for honour 参加承兑
4>k
I^ acceptor 承兑人；接受人；受票人
-[$ &s FD acceptor for honour 参加承兑人
JY@ X2'>v/ accident insurance 意外保险
7&#m]t^ ^ Accident Insurance Association of Hong Kong 香港意外保险公会
vgo{]:Aj{ accident insurance scheme 意外保险计划
Mz\yPT;Y accident year basis 意外年度基准
PG"@ A accommodation 通融；贷款
=ybGb7? accommodation bill 通融票据；空头票据
D 'n7& Y accommodation party 汇票代发人
WW6yFriuW account balance 帐户余额；帐户结余
~S;! T account book 帐簿
_:%U_U account collected in advance 预收款项
!0N f9 account current book 往来帐簿
}4vjKSV account of after-acquired property 事后取得的财产报告
=GTD"*vwr account of defaulter 拖欠帐目
u>|"28y account payable 应付帐款
4=s9A account payee only [A/C payee only] 只可转帐；存入收款人帐户
{MxnIg7' account receivable 应收帐款
`p1DaV account receivable report 应收帐款报表
:x+ig5 account statement 结单；帐单；会计财务报表
\xeVDKJH+n account title 帐户名称；会计科目
k/bque accountant's report 会计师报告
6w!e?B2/% Accountant's Report Rules 会计师报告规则
^ $wJi9D6 accounting and auditing procedure 会计与审计程序；会计与核数程序
"l2bx Accounting Arrangements 《会计安排》
$}4K`Iu accounting basis 会计基础
2&x7W* accounting by Official Receiver 破产管理署署长呈交的帐目
Z(UD9wY5 m Accounting Circular 《会计通告》
4|F#gK5E accounting class 会计类别
8 }z3CuM accounting date 记帐日期；会计结算日期
^jOCenE 3 accounting for money 款项核算
`M)E* G Accounting Officer 会计主任
ns26$bU accounting period 会计报告期；会计期
gQR1$n0 accounting policy 会计政策；会计方针
5qiI.) accounting practice 会计惯例
Y%h} U<y accounting principle 会计准则
|Ng"C`$oqv accounting record 会计记录
uS-3\$ accounting report 会计报告
6F-JK 1i Accounting Services Branch [Treasury] 会计事务部〔库务署〕
9 `INC~h Accounting Society of China 中国会计学会
z5 p c3: accounting statement 会计报表
~<eVl
l= accounting system 会计制度；会计系统
E*^ 9 |Y[ accounting transaction 会计事项；帐务交易
e`AUYl i" accounting treatment 会计处理
`#U ]iwW! accounting year 会计年度
DM' qNgB7 accretion 增值；添加
5%& ] accrual 应计项目；应累算数目
H!. ZH(asY accrual basis 应计制；权责发生制
P\T| [%E' accrual basis accounting 应计制会计；权责发生制会计
5& *zY)UL accrue 应累算；应计
!EM#m@kZ{ accrued benefit 应累算利益
`*d{PJTv accrued charges 应计费用
G h=<0WaF= accrued cumulative preference share dividend 应累算的累积优先股股息
Vrg3{@$ accrued expenses 应累算费用
JT#7yetk' accrued interest payable 应付利息；应计未付利息
B0"0_ n7- accrued interest receivable 应收利息；应计未收利息
8 ?" Z e( accrued right 累算权益
h"8QeX:(( accruing profit 应累算的利润
0[i}rC9& accumulated fiscal reserve 累积财政储备
V Y_f = accumulated profit 累积利润；滚存溢利
1vs u[n accumulated reserve 累积储备
K
plM['uF accumulation of surplus income 累积收益盈余
JaFUcp Zk$ acquired assets 既得资产
eQ\jZ0s;p acquisition 收购；购置；取得
6y9C@5p}B acquisition cost 购置成本
u?Z
<n: acquisition expenses 购置费用
9N1#V
K acquisition of 100% interest 收购全部股权
[9HYO acquisition of control 取得控制权
117c,yM0 acquisition of fixed assets 购置固定资产
\ = Nm5: acquisition of shell “买壳”
&D)2KD"N acquisition price 收购价
dr{1CP act of God 天灾
J[6VBM.Y acting partner 执事合伙人
Ju4.@ active market 买卖活跃的市场；交投畅旺的市场；旺市
Q ]0r:i=
. active partner 积极参与的合伙人
O a1'oYIHg active trading 交投活跃
)^";BVY actual circulation 实际流通
(M8h y4Ex actual cost 实际成本
B5
&YL actual expenditure 实际开支；实际支出
hbH#Co~o4# actual income 实际入息；实际收入；实际收益
gg(k7e actual market 现货市场
(FG^UA#' actual price 现货价；实际价格
(:l(_-O actual profit 实际利润
5pmQp}}R actual quotation 实盘；实际价位；实际报价
o~k;D{Snr actual year basis 按实际年度计算
!pl_Ao~( actuals 实货
Rhv%6ekI actuarial investigation 精算调查
C
rfRLsN] actuarial principle 精算原则
.8x@IWJD actuarial report 精算师报告
D!/0c]" Actuarial Society of Hong Kong 香港精算学会
#EFMgQO actuarial valuation 精算师估值
* 7_@7=W, actuary 精算师
e z+yP,.# ad referendum agreement 暂定协议；有待覆核的协定
ZqFUPHc ad valorem duty 从价税；按值征税
K DBY9`08 ad valorem duty system 从价税制
F0&O/-w&u ad valorem fee 从价费
c(CJ{>F% ad valorem tariff 从价关税
?y46o2b*) additional allowance 额外免税额
4@mso+tk additional amount for unexpired risk 未过期风险的额外款额
/L$NE$D} " additional assessable profit 补加应评税利润
r*]uR /Z$ additional assessment 补加评税
s{B_N/^ additional commitment 额外承担
Wxc^_iqA1 additional commitment vote 额外承担拨款
&\c5!x Q9* additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Zsgi{ additional dependent parent allowance 供养父母额外免税额
3AvcJ1 additional provision 额外拨款
fRFYJFc n additional stamp duty 附加印花税
"5h_8k~sQ additional tax 补加税罚款；补加税款
x*J|i4 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Y6a$gXRT adjudged bankrupt 被裁定破产
, $ mLL adjudicated bankrupt 裁定破产人
I^@.Aw t adjudication fee 裁定费；评定印花税额手续费；评估契据费
HGb.656 r adjudication of bankruptcy 裁定破产；宣告破产
V>r j$Nc] adjudication of insolvency 裁定无力偿还债务
5) 8 . adjusted actual 经调整的实数；调整后的实数
LC76 Qi;|k adjusted current assets 经调整的流动资产；调整后的流动资产
ho_4fDv adjusted figure 经调整的数字；调整后的数额
7g8B'ex J adjusted liabilities 经调整的负债；调整后的负债
aTX]+tBoe adjusted loss 经调整的亏损；调整后的亏损
Bqp&2zg)@ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
w0X$rl1 adjusted profit 经调整的利润；调整后的利润
boIVU`F-! adjusted surplus 经调整的盈余额；调整后的盈余额
d _uF Y: adjusted value 经调整的价值；调整后的价值
C6CGj8G adjustment 调整；修订；理算〔保险〕
w~n kNqm adjustment centre 调剂中心
OSj%1KL adjustment lag 调整过程的时间差距；调整时差
m3B \)2B adjustment mechanism 调整机制
{RH*8?7 adjustment of loss 亏损调整
' Nw 6. 5 adjustment process 调整过程；调整程序
@E YK(QS- adjustment range 调整幅度
,;c{9H administered exchange rate 受管制汇率
4[Z1r~t\L Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
L/5z ! administration expenses 行政费用
% ~ G0[fG administration fee 手续费；行政费
\"t`W: administration in bankruptcy 破产管理
wCC-Y kA administration order 遗产管理令
7Y)s#FJ administrator 管理人；遗产管理人
T6;>O` B.r administrator of the estate 遗产管理人
P$Ax c/H admission of debt 债项承认书
FJW`$5? admission of proof 接纳债权证明
\k 4M{h6 advance 放贷款项；垫付款项；预支款项；预付款项
tfsh!)u? advance account 暂支帐目；预付款帐户
dbg|V oNf advance compensation 预付补偿金
t g c@7 advance from shareholder 股东垫款
We |-5 advance pending reimbursement 预支以待日后付还
[1mIdwS advanced economy 先进经济体系
}~ V,_Fv advancement 预付；预付财产
Xa>}4j. advances warrant 垫款令
`TOX1cmw advancing 贷出
NPP3 (3C adverse balance 逆差
+H[Q~P8'[ adverse exchange 逆汇
Bg5;Q) advertisement addressed to shareholders 在报章刊登的致股东通告
%@o&*pF^, advice for collection 托收通知书
u^!&{ q advice of drawing 提款通知书；汇票通知书
[rc'/@L advice of payment 付款通知
UJ
O]sD`i Advisory Committee [Securities and Futures Commission]
[ O [FCn 谘询委员会〔证券及期货事务监察委员会〕
'8L(f w{k Advisory Committee on Diversification 经济多元化谘询委员会
:C> J-zY affidavit 誓章；遗产申报誓章
*T J< affidavit of no receipt 述明无收款的誓章
q;IhLB l' affiliate 联号；联营公司；附属公司
|HNQ|r_5S affiliated company 附属公司；联号；联营公司
P&h/IBA_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
MwN1]d|6 affordability 负担能力
HK^a:BI African Development Bank [AfDB] 非洲开发银行
PMD,8] | after-acquired property 事后取得的财产
X
E!2Q7Q9 after-hours dealing 市后交易
?! R %o after-tax profit 税后盈利；税后利润；税后溢利
{7/ A agency agreement 代理协议
1`nc8qC agency expenses 代理机构的开支
AUu 5g agency fee 代理费
>c&4_?d&,A Agency Law 《代理法》
K90D1sD agent 代理人；承销人
{jrZ?e-q agent of company 公司代理人
t7sUt mq
agent's fee 代理人费；经纪费
DS.39NY aggregate 总计；总数；总体数字
neK*jdaP aggregate amount 总款额；总额
5c*p2:] aggregate assets and liabilities 总体资产与负债
r*c82}tc aggregate at constant price 按固定价格计算的总体数字
4RlnnXY aggregate demand 总需求
_, 1 1EeW@ aggregate gross position 总持仓量
i Zsau2K aggregate limit 总限额
#/\pUK~km aggregate of salaries tax 合计薪俸税
u!m,ilAnd aggregate performance 总体表现；总体业绩
m9v"v:P w aggregate supply 总体供应
dCW0^ k aggregate surplus 总盈余
$,p.=j;P aggregate total 整体总额
>N :|Km\ aggregate value 总值；合计价值
\,$r,6-g aggregated basis 合计基准
no mu$|I aggregated net chargeable income 合计应课税入息实额
InAU\! ew aggregation 合并计算；合计；总和
fma tc#G aggregation of incomes of husband and wife 夫妇入息合并计算
WT; .>F aggregation of property 财产的总和
XCKY
xv& agio 差价；贴水
D >psh- ,1 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
V<
2IIH5^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
cr2{sGn| 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
)i},@T8[ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
07~pf} 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
!pG+Ak? Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2O}s*C$Xav 《香港政府和大韩民国政府关于相互促进和保护投资协定》
v+|@}9| Z agreement for a settlement 授产协议
|`N$>9qN agreement for assignment 转让协议
N02zPC
8 agreement for sale 售卖协议；买卖协议
% ZJ),9+ agreement for sale and purchase 买卖协议
';i"?D?NAk agreement for the payment of interest 支付利息协议
2<p5_4"-U* agreement for the repayment of money 还款协议
FSI]k: agreement of reinsurance 再保险协议
d#X&Fi Agricultural Bank of China 中国农业银行
< \qY " .` air passenger departure tax 飞机乘客离境税
3s88#_eT Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?{y:s!! airport tax 机场税
tf.q~@Pi alcohol duty 酒精税
NN31?wt alienation 让与；让渡；转让
Dwm@E\^ihm alimony 生活费；赡养费
% 4QoF All Ordinaries Index [AOI] 所有普通股指数
CpBQ>!CW all risks 全险；综合险
~}hba3&b;# All Sales Record for Stock Market 《股票市场成交报告》
'iMHAP;N Allied Capital Resources Limited 新联财务有限公司
p,M3#^ q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
6,CU)-98G allocation letter 拨款信件
+&&MUT{
3 allocation of fund 分配款项；预留款项
~YR <SV\{ allocation of profit 利润分配；溢利分配
>w%d'e $ allocation warrant 拨款令
z226yNlS allotment 分配；配股
P wt ?9I allotment notice 股份配售通知；配股通知
<k!mdj) allotment of shares 股份分配
8=ukS_?Vy allowable 可获宽免；免税的
k)<~nc - allowable business loss 可扣除的营业亏损
b/a? \0^ allowable expenses 可扣税的支出
6E)u u; 8 allowance 免税额；津贴；备抵；准备金
hY4)W allowance for debts 债项的免税额
]6?c8/M allowance for depreciation by wear and tear 耗损折旧免税额
[R@q]S/ allowance for funeral expenses 殡殓费的免税额
x= vE&9_u allowance for inflation 为通货膨胀而预留的款项；通胀准备金
,qBnqi[ allowance for repairs and outgoings 修葺及支出方面的免税额
eG[umv.9b allowance to debtor 给债务人的津贴
PHe~{"|d? alteration of capital 资本更改
o O{|C&A alternate trustee 候补受托人
)<H
91:. amalgamation 合并
's56L,^: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
1I:"0("} ambit of charges 征税范围；收费范围
ZmYa.4'L amended valuation 经修订的估值
4iL.4Uj{N American Commodities Exchange 美国商品交易所
7cOg(6N American Express Bank Limited 美国运通银行
^`hI00u( American Stock Exchange 美国证券交易所
Ba\wq: amortization 摊销
h4$OXKme? amount due from banks 存放银行同业的款项
pw(U< ) amount due from banks abroad 存放海外银行同业的款项
\'}/&PCkr amount due from holding companies 控股公司欠款
j L>I5f amount due from local banks 存放本港银行同业的款项
N9>' /jgZX amount due to banks 银行同业的存款
Jq$6$A,f amount due to banks abroad 海外银行同业的存款
softfjl&l amount due to holding companies 控股公司存款
0pZ.; /<{ amount due to local banks 本港银行同业的存款
s)`1Rf amount due to outport banks 外埠银行同业的存款
g4 .'T51 amount for note issue 发行纸币的款额
{Q#Fen
;y| amount of bond 担保契据的款额
i uH8g amount of consideration 代价款额
qxg7cj2 amount of contribution 供款数额
7 ~ % amount of indebtedness 负债款额
Uy_}@50"l amount of principal of the loan 贷款本金额
I;kUG_c(4 amount of rates chargeable 应征差饷数额
P?3YHa^up amount of share capital 股本额
V5(tf' amount of sums assured 承保款额
5~ kW-x amount of variation 变动幅度
cx1WGbZ amount of vote 拨款数额
jl 30\M7 amount payable 应付款额
sJjl)Qs)T amount receivable 应收款额
E CE{xoc Amsterdam Stock Exchange 阿姆斯特丹证券交易所
mPw56> analysis 分析
6 qHvq
A, ancillary risk 附属风险
"0!eb3n annual account 周年帐目；周年帐目报表；年度决算；年结
|({UV-` annual accounting date 年结日期
4%#V^??E annual allowance 每年免税额；年积金；年度津贴；年津
9$4/frd annual balance 年度余额
qMW%$L\HA annual disposable income 每年可动用收入
h Vt+%tmNy annual estimates 周年预算
.SKNIct
M annual fee 年费
; ei<Q =[ annual general meeting 周年大会
!lt\2Ae annual growth rate 年增率；每年增长率
`|ck5DZT5L annual long-term supplement 长期个案每年补助金
kp<} annual pensionable emolument 可供计算退休金的年薪
yEw"8u' annual report 年报
X'3`Q S:! Annual Report on the Consumer Price Index 《消费物价指数年报》
J*6n 6 annual return 周年报表；周年申报表；每年报税表格
2gC&R1 H Annual Return Rules 《周年报表规则》
0x9 F*i_ annual review of consumer prices 每年消费物价回顾
B 1i!te}* annual roll-forward basis 逐年延展方式
k1 LtqV annual salary 年薪
4
L~;>]7 annual statement 年度报表；年度决算表
M#8 Ao4
T 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
X~Rk ,d3 annuitant 年金受益人
!Sy'Z6%f annuity 年金
YCL D!S/? annuity contract 年金合约
Z%HEn$t annuity on human life 人寿年金
lJz?QI1 antecedent debt 先前的债项
"DcueU#! ante-dated cheque 倒填日期支票
< 4EB|@E anticipated expenditure 预期开支
* F%ol;|Q anticipated net profit 预期纯利
Kj1#R anticipated revenue 预期收入
D0E"YEo\nv anti-inflation measure 反通货膨胀措施
6UzT]" LR; anti-inflationary stance 反通货膨胀立场
j
O5:{% apparent deficit 表面赤字
r* /XB0 apparent financial solvency 表面偿债能力
}T1Xds8w)t apparent partner 表面合伙人
z7us*8X{ application for personal assessment 个人入息课税申请书
nm:let7GB application of fund 资金应用
V~uA(3\U application to release as liquidator and to destruct the books of accounts and documents
e2=,n6N]c 申请免除清盘人职务及毁灭帐簿与文件
- R8!"~o appointed actuary 委任精算师
pg& ]F appointed auditor 委任核数师；委任审计师
w or'=byh\ appointed trustee 委任的受托人
>!v,` O1 appointer 委任人
g#KToOP apportioned pro rata 按比例分摊
#3:'lGBIK apportionment 分配；分摊
gkq RO19 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Xw}Y!;<IEu apportionment formula 分摊方程式
OS h mrz28 apportionment of estate duty 遗产税的分摊
f29HQhXqS appraisal 估价；评估
as\K(c9 appreciable growth 可观增长
J ] l@ r appreciable impact 显着影响
51;%\@= appreciable increase 可观增长
[k&s!Qp appreciation 增值；升值
id[>! fQ=Y appreciation against other currencies 相对其他货币升值
&t%&l0 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
J-%PyvK$? appreciation tax 增值税
Z :i"|; appropriation 拨款；拨用；拨付
.Zo9^0`C appropriation account 拨款帐目
~C*6V{Tj Appropriation Bill 拨款法案
4U y>#IL appropriation-in-aid system 补助拨款办法
l<MCmKuYp approved assets 核准资产
hb8@br approved basket stock 认可一篮子证券
K&P{2Hndr approved budget 核准预算
H1u i#5n2 approved charitable donation 认可慈善捐款
d# ?* 62 approved charitable institution 认可慈善机构
/ wRK[i approved currency 核准货币；认可货币
&#b>AAx$2Y approved estimates 核准预算
<~8f0+" approved estimates of expenditure 核准开支预算
-_f0AfU/a approved overseas insurer 核准海外保险人
#uw*8&%0 approved overseas trust company 核准海外信托公司
fdEj#Ux<H approved pooled investment fund 核准汇集投资基金
=smY/q^3 approved provident fund scheme 认可公积金计划
a Fc' _FrQ approved provision 核准拨款
Y(!)G!CMc approved redeemable share 核准可赎回股份
6;c{~$s~[ approved regional stock 认可地区性证券
YU \t+/b approved retirement scheme 认可退休金计划
*[5#g3 approved subordinated loan 核准附属贷款
zB7dCw arbitrage 套戥；套汇；套利
= {D B arbitrageur 套戥者；套汇者
v e]95w9J arbitrary amount 临时款项
=<W[ dV=W arrangement 措施；安排；协定
hB<z] sl arrears 欠款
xXh]z | arrears of pay 欠付薪酬
q\pc2Lh?^ arrears of revenue 逾期未收税款；逾期未收的帐项
4hr+GO@o( articles of association 组织章程；组织细则；组织章程细则
g8 *|" { Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
]~<T` )Hi ascertainment of profit 确定利润
5xV/&N "Asia Clear" “亚洲结算系统”
2iINQK$ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
b({b5z.A Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
JI; i1@| b Asian Development Fund [ADF] 亚洲发展基金
6!=9V0G~ Asian dollar bond 亚洲美元债券
|0 pB BDw Asian dollar market 亚洲美元市场
UY& W] Asian dollar rate 亚洲美元利率
{$eZF_}Y^ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
>v4~:n2D Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
W)P_t"'@L asked price 沽盘；喊价；索价；卖方报价
#7:9XID / assessable income 应评税入息
D)eKq!_ assessable loss 应评税亏损
?lna8]t assessable profit 应评税利润
2{tJ '3 assessable value 应评税值
~#x!N=q assessed profit 估定利润
(C[S?@S assessed value 经评估价值
,&l *AB! assessment 评税；评定；估价；评税单
lVBy&f assessment number 评税编号；估价编号
rTiuQdvo assessment of additional tax 补加税评税
J#;m)5[ a% assessment of performance 业绩评估；实绩评价
<6@NgSFz' Assessor 评税主任
Oua/NF) asset price bubbles 资产价格泡沫
jM@I"JZ b asset-backed securities 具资产保证的证券
2"K~:Tm#w assets accretion 资产增值
! g :G{b assets and liabilities 资产与负债
O6 J<Lqgh assets betterment statement 资产递增表；资产改进表
(c7{dYV assets lending 实物放款；有抵押贷款
VrL>0d&d assets of the company passing on the death 死者去世时转移的公司资产
g/Nj|: 3 assets pledged as security for liabilities 用作负债抵押的资产
5DBd
[u3 assets portfolio 资产投资组合
J_ Xf :Mz- assets price 资产价格
T:n ^$RiT assets quality 资产质素
o;P ;=< assets realization 资产变现
qO'5*d;! d assets refinancing arrangement 资产再集资安排
~$obcW1 assets securitization 资产证券化
-Af`AX assets situated outside Hong Kong 在香港以外地方的资产
] ]-0RJ=S? assets stripping 削减资产；拆卖资产
G7{: d assets value 资产值
?S7:KnU>K assignee 承让人
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assignment 转让；转让书；转让契
]lG\t'R assignment of interest 权益转让
&otgN<H9 assignment of letters patent and trade mark 专利证书及商标转让
i 58C A? assignment of property 物业转让；物业转让书
Yx/~8K_%M? assignment right 转让权
.`=PE&xq assignor 转让人
9r*T3=u.S associate 有联系的人；有关连人士；相联者；合伙人；联系人
[uV/ Ra*g Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
} dlNMW associate member 附属会员
z Ns 8\ associated body corporate 相联法人团体
};sm8P{M associated company 相联公司；联属公司
6 Izv& associated corporation 相联法团
/ T( ~T Association of Chartered Certified Accountants [ACCA] [United Kingdom]
h --!pE+ 公认会计师公会〔英国〕
2DQC)Pe+z Association of Futures Exchange Brokers 香港期货经纪协会
pLcng[ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
) O^08]Y g association of underwriters 承保人组织
e28#Yh@U assumption of control 接管
q|2C>{8 assurance 担保；保险；转易；转易书
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< assurance of interest 权益的转易
@/iLC6 QF at 19XX price 按一九ＸＸ年价格计算
'> $A 7 at a discount 按赔价计算；按贴水价格计算；打折扣
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at a premium 按溢价计算；按升水价格计算
m %3Kq%?O at call 通知付款；按通知
u'> CU at constant market price 按固定市价计算
1 j8,Zrg1 at constant price 按固定价格计算
,:,|A/U at cost 按成本计算
9] \vw at current market price 按当时市价计算；按现时市价计算
5+Ut]AL5 at current price 按当时价格计算；按现时价格计算
\ed(<e> at factor cost 按要素成本计算；按生产要素成本计算
NQD b;5: at money-of-the-day price 按付款当日价格计算
n-_w0Y at or better 按指定或较佳价位〔买卖指令〕
ZQ/5]]}3y at par 按面值计算；平价
eL !6}y}W at sight 见票即付
df\>-Hl at the close 按收市盘
9tQk/niMM5 at the opening 按开市盘
Z%=E/xT attestation 见证；见证条款
n]!H,Q1,T at-the-money option 平价期权
t|lv6-Hy9 attorney 受权人；受托代表人
5.
i;IOx attornment 新拥有人承认书
0qd`Pf attributable profit 可归属利润
ovO^uWz` attributable share value 可归属股份价值
V5MbW XgR Auckland Stock Exchange 奥克兰证券交易所
Hua8/:![+ auction 拍卖
Sm5"Q auctioneer 拍卖商
\2 66N;JrN audit 审计；核数
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Audit Commission 审计署
/-lmf pT Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
2F(j=uV+ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
v/d cb% audit review 帐目审查
m|[ Hhw=f Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
|/$#G0X; H audited account 审计帐目；经审计的帐目
3u<2~!sR audited annual account 经审计的周年帐目
cs)hq4-L` audited balance sheet 经审计的资产负债表
zx*f* L,6F auditor 核数师；核数主任；审计师
?1sY S auditor's certificate 核数师证明书；审计师证明书
[R $4n-$ auditor's report 核数师报告；审计师报告
f Bmx +7 Aussie bond 澳元债券
%LyB~X austerity budget 紧缩预算
\D=B-dREq Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
J/Li{xp)Lg Australia All Ordinaries Index 澳洲所有普通股票指数
+W`~bX + Australian Dollar [AUD] 澳元
pppbn]%Ob Australian Options Market 澳大利亚期权市场
)uP= o Australian Securities Commission 澳洲证券事务监察委员会
b3H;Ea?^^< Australian Society of Certified Practising Accountants 澳洲执业会计师公会
"c x" d: Australian Stock Exchange 澳大利亚证券交易所
m" G r pE3 Austrian Schilling [ATS] 奥地利先令
:&MiO3#+ authentication 认证；鉴证
04:Dbt~=?p authority to purchase 委托购买证；委购书
4Ki'r&L\ authorization 认可；核准；授权；授权书
L<n_}ucA authorization by direction 指示授权
sQw-#f7t authorization by instruction 指令授权
1mqFnVkf&+ authorization by warrant 令状授权
bm L NR authorization of unit trust 单位信托的认可
A|^?.uIM authorized agent 指定代理人
9z#IdY$a authorized capital 法定资本
`XQ5> c authorized clerk 出市员
U,N4+F}FR authorized dealer 认可交易商
cP,jC(<N authorized financial institution 认可财务机构
W7 $yE},z authorized fund 认可基金
`{%*DHa authorized fund house 获授权的基金公司；认可基金公司
vs +N{ V authorized institution 认可机构
W+vm!7wX0 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
%{Gqhb=u\ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
5"+* c@L authorized insurer 获授权保险人；获认可承保人
a %kj)ah authorized investment 特准投资项目
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a -- authorized person 获授权人
G>b1No3%k authorized representative 获授权代表
8}&cE#@ authorized share capital 法定股本
eF9LZ"-s automated quotation system 自动报价系统
O`eNuQSv Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
v-o/zud]] 自动交易系统〔香港期货交易所有限公司〕
m(Oup=\%b} automatic adjustment mechanism 自动调整机制
#AHIlUH"m automatic adjustment system 自动调整系统
+_<# 8v Automatic Clearing House 自动票据交换所
4d O>L" automatic exchange rates accumulation system 自动化汇率累集系统
Z'E@sc 9 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9iUw7-) automatic teller machine [ATM] 自动柜员机
Uvp?HZ\Z autopay 自动转帐
` &o|= available assets 可用资产
;iEq a"gO available fiscal reserve 现存财政储备
E_?
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<]< 50 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
_+U`afV average 平均；平均数；海损
Pdv&X*KA average basic salary 平均基本薪金
&8N\
6K= average consumer expenditure 平均消费开支；一般消费开支
U!h!z`RU54 average cost 平均成本
5g=" # average cost of land production 增辟土地平均成本
],LOkAX average daily turnover 平均每日成交额
NJ~'`{3v average daily wage rate 平均每日工资率
WJ%b9 {< average expenditure pattern 平均开支模式
R$\ieNb average growth rate 平均增长率
^m~=<4eX average net fixed assets 固定资产平均净值
C]k\GlhB average of relatives 相对价格平均数
[4gv_g average price 平均价格
Gfvz%%>l average propensity to consume 平均消费倾向；一般消费倾向
|D \ ukml average propensity to save 平均储蓄倾向；一般储蓄倾向
, ?}TSJKC average rate 平均率
:c\NBKHv* average revenue 平均收入；平均收益
',.Xn `c average stock 平均库存；平均存货
`bi5 #xR average yearly rent 平均年租
GRNH! :e avoidance of double taxation 避免双重课税
yfU1;MI avoidance of tax 避税
