A:
y*M,&,$ A share Ａ股；甲类股份
+ R)x5 abatement of tax 减税；减扣免税额
Q#@gOn=W\ ABN AMRO Bank N.V. 荷兰银行
? =<vC above-the-line expenditure 线上项目支出；经常预算支出
Z q|oj ^ above-the-line receipt 线上项目收入；经常预算收入
yaf&SR@7k{ ABSA Asia Limited 南非联合亚洲有限公司
@1 #$ absolute change 绝对数值变更
vf@d (g absolute expenditure 实际开支
s z.(_{ 5! absolute guideline figure 绝对准则数字
blZiz2F absolute interest 绝对权益
(n-8p6x( absolute order of discharge 绝对破产解除令
IbpE@C absolute profit margin 绝对利润幅度
N(?yOB4gt absolute value 实值；绝对值
%iI0JF*E z absolutely vested interest 绝对既得权益
Z6&s 6M F absorbed cost 已吸收成本；已分摊成本
=+{.I,g}g@ absorption 吸收；分摊；合并
tUq* -9
V absorption rate 吸收率；摊配率；分摊率
ZkYc9!an Y ACB Finance Limited 亚洲商业财务有限公司
>GiM?*cC acceptable form of reciprocity 合理的互惠条件
?6
acceptable rate 适当利率；适当汇率
#K7i<Bf acceptance agreement 承兑协议
!MB % acceptance for honour 参加承兑
&7 }!U acceptor 承兑人；接受人；受票人
OwP 9=9}; acceptor for honour 参加承兑人
L%a ni}V accident insurance 意外保险
tg~&kaz Accident Insurance Association of Hong Kong 香港意外保险公会
66=6;77 accident insurance scheme 意外保险计划
E{r_CR+8 accident year basis 意外年度基准
,_T,B'a: accommodation 通融；贷款
"b*. >QuZ accommodation bill 通融票据；空头票据
$ 8w
eh3p accommodation party 汇票代发人
=JyYU*G 4 account balance 帐户余额；帐户结余
)2oWoZ vi9 account book 帐簿
|xH"Xvp: account collected in advance 预收款项
J`O4]XRY account current book 往来帐簿
1!\!3xa V account of after-acquired property 事后取得的财产报告
)J_!ZpMC account of defaulter 拖欠帐目
rsf A.o account payable 应付帐款
K0]'v>AWr account payee only [A/C payee only] 只可转帐；存入收款人帐户
w\; =3C` account receivable 应收帐款
?ZSG4La\ account receivable report 应收帐款报表
&a8#q v"l account statement 结单；帐单；会计财务报表
I
TJ>[c]x account title 帐户名称；会计科目
`sN3iD!@R accountant's report 会计师报告
w2~(/RgO Accountant's Report Rules 会计师报告规则
o lNL|WJ`w accounting and auditing procedure 会计与审计程序；会计与核数程序
`h S<F"
j Accounting Arrangements 《会计安排》
8N(bL GUG accounting basis 会计基础
bF' ~&<c accounting by Official Receiver 破产管理署署长呈交的帐目
76)(G/ Accounting Circular 《会计通告》
j:|60hDz^ accounting class 会计类别
mf@YmKbp accounting date 记帐日期；会计结算日期
-3Vx jycY accounting for money 款项核算
| qHWM Accounting Officer 会计主任
R*TCo EKO accounting period 会计报告期；会计期
8N6a= [fv< accounting policy 会计政策；会计方针
^lu)'z%6 accounting practice 会计惯例
AnPm5i. accounting principle 会计准则
/[[zAq{OA accounting record 会计记录
N)RWC7th{ accounting report 会计报告
9Pd~ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
% @Ks<"9 Accounting Society of China 中国会计学会
fB"3R-H?O accounting statement 会计报表
S#+G?I3w accounting system 会计制度；会计系统
K4n1#]8i accounting transaction 会计事项；帐务交易
t2OXm accounting treatment 会计处理
Rv q_ Zsm accounting year 会计年度
;lX: EU accretion 增值；添加
VR_+/,~ accrual 应计项目；应累算数目
7^KQQ([ accrual basis 应计制；权责发生制
$EviGZFAaR accrual basis accounting 应计制会计；权责发生制会计
~<v.WP<: accrue 应累算；应计
yL.si)h(p accrued benefit 应累算利益
' A !Dg accrued charges 应计费用
uA!T@>vl accrued cumulative preference share dividend 应累算的累积优先股股息
B0 q![ accrued expenses 应累算费用
8t}=?:B+{ accrued interest payable 应付利息；应计未付利息
gRdE6aIZ accrued interest receivable 应收利息；应计未收利息
#jr;.;8sQ accrued right 累算权益
S97.O@V!$ accruing profit 应累算的利润
Z6>:k,-Ot accumulated fiscal reserve 累积财政储备
)\^o<x2S accumulated profit 累积利润；滚存溢利
:v{ $ ]wg accumulated reserve 累积储备
#TW$J/Jb accumulation of surplus income 累积收益盈余
9z'</tJ` acquired assets 既得资产
l bg6n:@ acquisition 收购；购置；取得
7@EYF acquisition cost 购置成本
Yc?t aL) acquisition expenses 购置费用
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&Tb=k acquisition of 100% interest 收购全部股权
(G PJ=r acquisition of control 取得控制权
&O0+\A9tP acquisition of fixed assets 购置固定资产
w,3`Xq@ acquisition of shell “买壳”
-#gb {vj acquisition price 收购价
ZF W}Vnl act of God 天灾
{K3\S
0L acting partner 执事合伙人
dN |w ;|M active market 买卖活跃的市场；交投畅旺的市场；旺市
//ZB B,[@ active partner 积极参与的合伙人
GeHDc[7 active trading 交投活跃
>+vWtO 2 actual circulation 实际流通
:1 F m~' actual cost 实际成本
B"KsYB79t actual expenditure 实际开支；实际支出
*$# r % actual income 实际入息；实际收入；实际收益
9d[0i#` :q actual market 现货市场
Bf'jXM{- actual price 现货价；实际价格
}%k"qW<Y actual profit 实际利润
<u2*(BM4 actual quotation 实盘；实际价位；实际报价
fy_'K}i3k actual year basis 按实际年度计算
#Z$6>
Xt actuals 实货
& p_;& P_ actuarial investigation 精算调查
` V^#Sb actuarial principle 精算原则
bk6$+T=> actuarial report 精算师报告
^Y'J0v2 Actuarial Society of Hong Kong 香港精算学会
R X2=
iO" actuarial valuation 精算师估值
"bf8[D actuary 精算师
n+Ag |.,| ad referendum agreement 暂定协议；有待覆核的协定
<*(~x esPS ad valorem duty 从价税；按值征税
p+8]H
% ad valorem duty system 从价税制
7vj[ AOq3l ad valorem fee 从价费
f6| 3 |
+ ad valorem tariff 从价关税
&g& &-=7) additional allowance 额外免税额
=l7LEkR additional amount for unexpired risk 未过期风险的额外款额
sM5 w~R>Y additional assessable profit 补加应评税利润
^G2vA8% additional assessment 补加评税
3l L:vD5( additional commitment 额外承担
M0]l!x#7 additional commitment vote 额外承担拨款
6J|f^W-fs additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
mu{%%b7|^ additional dependent parent allowance 供养父母额外免税额
X2@o"xU additional provision 额外拨款
$}KYpSV additional stamp duty 附加印花税
2WUBJ-qnuT additional tax 补加税罚款；补加税款
^ _+ks/ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
U1q$B32 adjudged bankrupt 被裁定破产
+:'Po.{" adjudicated bankrupt 裁定破产人
nr-mf]W&
adjudication fee 裁定费；评定印花税额手续费；评估契据费
)<^ ~${$U adjudication of bankruptcy 裁定破产；宣告破产
ok6e=c ' adjudication of insolvency 裁定无力偿还债务
:T{or- adjusted actual 经调整的实数；调整后的实数
8dA/dMQ adjusted current assets 经调整的流动资产；调整后的流动资产
$s ]@%6 f adjusted figure 经调整的数字；调整后的数额
iM A) (ZS adjusted liabilities 经调整的负债；调整后的负债
%BG5[ XQ7 adjusted loss 经调整的亏损；调整后的亏损
xrX("ili 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
O4E2 )N adjusted profit 经调整的利润；调整后的利润
6wu/6DO adjusted surplus 经调整的盈余额；调整后的盈余额
] @8= e'V adjusted value 经调整的价值；调整后的价值
hYWWvJ)S adjustment 调整；修订；理算〔保险〕
T=R94 adjustment centre 调剂中心
X^.r@tT adjustment lag 调整过程的时间差距；调整时差
s lI)"+6 adjustment mechanism 调整机制
&pba~X.u adjustment of loss 亏损调整
F_r eBPx adjustment process 调整过程；调整程序
Z^~ 6pH\ adjustment range 调整幅度
%@xYg{ administered exchange rate 受管制汇率
KdR&OB m Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
f:UN~z'yr administration expenses 行政费用
GecXM Aa:2 administration fee 手续费；行政费
^Q OvK>W< administration in bankruptcy 破产管理
BuvBSLC~ administration order 遗产管理令
u?J(l )gd administrator 管理人；遗产管理人
g8x8u | administrator of the estate 遗产管理人
\) #3S $L~ admission of debt 债项承认书
&qpA<F@7 admission of proof 接纳债权证明
3+$O#> advance 放贷款项；垫付款项；预支款项；预付款项
8/F2V?iT advance account 暂支帐目；预付款帐户
R|M:6]}
advance compensation 预付补偿金
s24H.>Z advance from shareholder 股东垫款
C {,d4K G advance pending reimbursement 预支以待日后付还
(i? ^g & advanced economy 先进经济体系
6h,'#|:d advancement 预付；预付财产
PA=BNKlH advances warrant 垫款令
$I/ p 6 advancing 贷出
Y$Ke{6 4 adverse balance 逆差
/vV 0$ vg adverse exchange 逆汇
.Lp-'! i advertisement addressed to shareholders 在报章刊登的致股东通告
e=R}
4` advice for collection 托收通知书
dog,vUu advice of drawing 提款通知书；汇票通知书
7, 4x7! advice of payment 付款通知
Rd$<R Advisory Committee [Securities and Futures Commission]
<'B^z0I, 谘询委员会〔证券及期货事务监察委员会〕
Bf}_ Jw-= Advisory Committee on Diversification 经济多元化谘询委员会
s-ou ;S3s affidavit 誓章；遗产申报誓章
Aa Ma9hvT! affidavit of no receipt 述明无收款的誓章
0x & ^{P~ affiliate 联号；联营公司；附属公司
'oEmb k8Hg affiliated company 附属公司；联号；联营公司
$+);!?^|: affirmation [estate duty] 非宗教式宣誓〔遗产税〕
> @%!r affordability 负担能力
x('yBf African Development Bank [AfDB] 非洲开发银行
l^"G \ZVI after-acquired property 事后取得的财产
8 (I"C$D!k after-hours dealing 市后交易
z? aD Oh after-tax profit 税后盈利；税后利润；税后溢利
@g j5' agency agreement 代理协议
NAU<?q<) agency expenses 代理机构的开支
Xo5L:(?K agency fee 代理费
i,HAXPi Agency Law 《代理法》
aF=VJ+5 agent 代理人；承销人
o MA K[$k; agent of company 公司代理人
=ht@7z8QM agent's fee 代理人费；经纪费
EAkP[au. aggregate 总计；总数；总体数字
L!G3u / aggregate amount 总款额；总额
zN:752d^+r aggregate assets and liabilities 总体资产与负债
Cf N; ` aggregate at constant price 按固定价格计算的总体数字
<>Im$N ai aggregate demand 总需求
,rdM { r aggregate gross position 总持仓量
G~]BC#nB_ aggregate limit 总限额
3 /e !7 aggregate of salaries tax 合计薪俸税
1%+^SR72 aggregate performance 总体表现；总体业绩
k$>T(smh aggregate supply 总体供应
?.s*)n aggregate surplus 总盈余
nr^p H. aggregate total 整体总额
vKt_z@{{L aggregate value 总值；合计价值
;4bu=<% aggregated basis 合计基准
8dH|s#.4um aggregated net chargeable income 合计应课税入息实额
N#:"X; aggregation 合并计算；合计；总和
gc=e) j@ aggregation of incomes of husband and wife 夫妇入息合并计算
6xe
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ep! .kA=\ agio 差价；贴水
(`p(c;"*C! Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
dB5DJ:$W$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
uprQy<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》
U&XoT-p$L Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
]VME`]t` 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
1}pR')YL[ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
'FhnSNT(4= 《香港政府和大韩民国政府关于相互促进和保护投资协定》
bsm,lx]bH^ agreement for a settlement 授产协议
qrkT7f agreement for assignment 转让协议
[ n2udV agreement for sale 售卖协议；买卖协议
+=_Pl7? agreement for sale and purchase 买卖协议
7 `}z 7nk agreement for the payment of interest 支付利息协议
P33E\O agreement for the repayment of money 还款协议
kYAvzuGRb agreement of reinsurance 再保险协议
nGVqVSxKT Agricultural Bank of China 中国农业银行
9PAp*`J@kr air passenger departure tax 飞机乘客离境税
UPYM~c+} Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
b q O"k t airport tax 机场税
1#(1Bs 6X alcohol duty 酒精税
!iw
'tHhR alienation 让与；让渡；转让
^~ Sn{e sA alimony 生活费；赡养费
f+V':qz All Ordinaries Index [AOI] 所有普通股指数
"->:6Oe2 all risks 全险；综合险
B (falmXJ All Sales Record for Stock Market 《股票市场成交报告》
||V:',#,W Allied Capital Resources Limited 新联财务有限公司
-eMRxa> all-items index [Consumer Price Index] 总指数〔消费物价指数〕
FScQS.qF allocation letter 拨款信件
?>A ff`dHY allocation of fund 分配款项；预留款项
D6u>[Z[T allocation of profit 利润分配；溢利分配
.vO.g/o allocation warrant 拨款令
Y"qY@` allotment 分配；配股
|@BN+o;`Om allotment notice 股份配售通知；配股通知
UVK"%kW#( allotment of shares 股份分配
pA'A<|)K0 allowable 可获宽免；免税的
4_<Uk allowable business loss 可扣除的营业亏损
sfa'\6=O allowable expenses 可扣税的支出
qpl5n'qHUc allowance 免税额；津贴；备抵；准备金
p2G8 Qls allowance for debts 债项的免税额
.D .Rn/ allowance for depreciation by wear and tear 耗损折旧免税额
l 5FQ!>IM allowance for funeral expenses 殡殓费的免税额
umzYJ>2t allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Pcs@`&}7r allowance for repairs and outgoings 修葺及支出方面的免税额
Q-v[O4 y~ allowance to debtor 给债务人的津贴
lND[ anB! alteration of capital 资本更改
3p4?-Dd|_$ alternate trustee 候补受托人
%j@FZ
)a[ amalgamation 合并
&}O!l' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
jvQ"cs$. ambit of charges 征税范围；收费范围
}H=OVbQor amended valuation 经修订的估值
(Y( [^N q American Commodities Exchange 美国商品交易所
} Kt?0 American Express Bank Limited 美国运通银行
%5%Wo(W' American Stock Exchange 美国证券交易所
8:xo ~Vc amortization 摊销
pC-OZ 0 amount due from banks 存放银行同业的款项
TeJ
`sJ amount due from banks abroad 存放海外银行同业的款项
iC]lO amount due from holding companies 控股公司欠款
w>u Z$/ amount due from local banks 存放本港银行同业的款项
>{a,]q* amount due to banks 银行同业的存款
p( *3U[1 amount due to banks abroad 海外银行同业的存款
Q8?D}h amount due to holding companies 控股公司存款
EcIQ20Z_- amount due to local banks 本港银行同业的存款
\]xYV}(FO amount due to outport banks 外埠银行同业的存款
h>:RCpC amount for note issue 发行纸币的款额
"z bE amount of bond 担保契据的款额
5>)jNtZ amount of consideration 代价款额
)*h~dx_c m amount of contribution 供款数额
r zDJH:W{2 amount of indebtedness 负债款额
9eiBj amount of principal of the loan 贷款本金额
l ,wN@Nk amount of rates chargeable 应征差饷数额
N_D+d4@ amount of share capital 股本额
2(Uz9!< V amount of sums assured 承保款额
2 -aYqMmT; amount of variation 变动幅度
sv"mba.J amount of vote 拨款数额
M%x L K7 amount payable 应付款额
s2~dmZ_B|_ amount receivable 应收款额
*GP_ut% Amsterdam Stock Exchange 阿姆斯特丹证券交易所
GDp p`' \ analysis 分析
!T#y r) ancillary risk 附属风险
p ^P y, annual account 周年帐目；周年帐目报表；年度决算；年结
OPW"AB J annual accounting date 年结日期
,<b|@1\ k annual allowance 每年免税额；年积金；年度津贴；年津
_~Vz+nT annual balance 年度余额
~uadivli annual disposable income 每年可动用收入
S7{.liHf annual estimates 周年预算
% V pBB annual fee 年费
nM-SDVF M annual general meeting 周年大会
DWQQ615i annual growth rate 年增率；每年增长率
mndl ~/ annual long-term supplement 长期个案每年补助金
W"(`n4hi3 annual pensionable emolument 可供计算退休金的年薪
pm~;:#z7
annual report 年报
N+qLxk Annual Report on the Consumer Price Index 《消费物价指数年报》
"H<#91^| annual return 周年报表；周年申报表；每年报税表格
NxO^VUD Annual Return Rules 《周年报表规则》
<0)ud)~ u annual review of consumer prices 每年消费物价回顾
?K { 1S annual roll-forward basis 逐年延展方式
JZ /O0PW annual salary 年薪
ii
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BWdc^ 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
GA.bRN2CI2 annuitant 年金受益人
orH0M!OtS! annuity 年金
ApYud?0b annuity contract 年金合约
x ;,xd annuity on human life 人寿年金
F LI8r: antecedent debt 先前的债项
p''"E$B /( ante-dated cheque 倒填日期支票
+\GZ(!~ anticipated expenditure 预期开支
lk1Gs{(qhH anticipated net profit 预期纯利
@B[Cc`IN" anticipated revenue 预期收入
l/zC##1+. anti-inflation measure 反通货膨胀措施
P<!$A
anti-inflationary stance 反通货膨胀立场
(%y c5+f! apparent deficit 表面赤字
!]+Z%e d`% apparent financial solvency 表面偿债能力
5!jNL~M apparent partner 表面合伙人
6F.7Ws < application for personal assessment 个人入息课税申请书
nDB 2>J application of fund 资金应用
wZ8 MhE application to release as liquidator and to destruct the books of accounts and documents
kN |5
J 申请免除清盘人职务及毁灭帐簿与文件
]/Yy-T#@ appointed actuary 委任精算师
dyiEK)$h appointed auditor 委任核数师；委任审计师
"C.7;Rvkp> appointed trustee 委任的受托人
[Am`5&J appointer 委任人
|( 9#vt# apportioned pro rata 按比例分摊
)S}; k=kG apportionment 分配；分摊
jS3(> Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
F] ? @X apportionment formula 分摊方程式
4UD=Y?zK apportionment of estate duty 遗产税的分摊
U?mf^'R E appraisal 估价；评估
a,*p_:~i appreciable growth 可观增长
%m{.l4 /!O appreciable impact 显着影响
1"&;1Ts appreciable increase 可观增长
D?yE$_3>c appreciation 增值；升值
H9VXsFTW appreciation against other currencies 相对其他货币升值
|\|)j>[i appreciation of the exchange value of Hong Kong dollar 港元汇值上升
b >= Wq appreciation tax 增值税
>q@ Sd appropriation 拨款；拨用；拨付
{{ *]bGko appropriation account 拨款帐目
AXP`,H Appropriation Bill 拨款法案
7X{bB appropriation-in-aid system 补助拨款办法
bLEATT[ approved assets 核准资产
_gm?FxV: approved basket stock 认可一篮子证券
n<<=sj$\! approved budget 核准预算
)w 2K&Zr0 approved charitable donation 认可慈善捐款
J4v0O=" approved charitable institution 认可慈善机构
[AZ aT approved currency 核准货币；认可货币
KU|BT .o8 approved estimates 核准预算
0vu KGjK approved estimates of expenditure 核准开支预算
r}0C8(o q approved overseas insurer 核准海外保险人
AR~$MCR]"k approved overseas trust company 核准海外信托公司
=v4r M0m, approved pooled investment fund 核准汇集投资基金
>$naTSJq approved provident fund scheme 认可公积金计划
4[#6<Ixf approved provision 核准拨款
\} Acq; approved redeemable share 核准可赎回股份
/ $9
:L approved regional stock 认可地区性证券
^+%tlX_+. approved retirement scheme 认可退休金计划
f-3'D-{EKt approved subordinated loan 核准附属贷款
Cb{A:\>Q{ arbitrage 套戥；套汇；套利
$HBT%g@UN arbitrageur 套戥者；套汇者
juMxl arbitrary amount 临时款项
:Wg-@d arrangement 措施；安排；协定
(#bp`Kih arrears 欠款
xd|~+4 arrears of pay 欠付薪酬
!A SoXQRz arrears of revenue 逾期未收税款；逾期未收的帐项
g+ }s:9 articles of association 组织章程；组织细则；组织章程细则
;EJPrDHTk Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
inPE/Ux ascertainment of profit 确定利润
& &" 'dL "Asia Clear" “亚洲结算系统”
Lo9G4Cu Asia Commercial Bank Ltd. 亚洲商业银行有限公司
z^rhgs?4 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
vX WsF\g Asian Development Fund [ADF] 亚洲发展基金
slge+xq\J Asian dollar bond 亚洲美元债券
%l:|2s: Asian dollar market 亚洲美元市场
dv'E:R(a Asian dollar rate 亚洲美元利率
=@JS88+ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
n</k/Mk} Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
qcTmsMpj asked price 沽盘；喊价；索价；卖方报价
c.(Ud`jc assessable income 应评税入息
}F{C= l2 assessable loss 应评税亏损
G(As%r] assessable profit 应评税利润
GG_^K#* assessable value 应评税值
,v*p assessed profit 估定利润
*M w fod assessed value 经评估价值
#d Z/UM(u assessment 评税；评定；估价；评税单
M'umoZmW0 assessment number 评税编号；估价编号
QJ#u[hsMFp assessment of additional tax 补加税评税
&nqdl+ |G* assessment of performance 业绩评估；实绩评价
w| }W(=# Assessor 评税主任
,@Fgr(?'`> asset price bubbles 资产价格泡沫
p@/(.uE asset-backed securities 具资产保证的证券
M|UxE/ assets accretion 资产增值
YX ;n6 ~y assets and liabilities 资产与负债
j|[(*i%7| assets betterment statement 资产递增表；资产改进表
H DF"]l; assets lending 实物放款；有抵押贷款
3}B5hht "D assets of the company passing on the death 死者去世时转移的公司资产
ADYx.8M|9i assets pledged as security for liabilities 用作负债抵押的资产
x d^&_P$= assets portfolio 资产投资组合
q%-&[%l assets price 资产价格
.Vo"A uC} assets quality 资产质素
vuR5}/Ev assets realization 资产变现
MSZ!W(7,< assets refinancing arrangement 资产再集资安排
jCTy:q] assets securitization 资产证券化
As@ihB+(\ assets situated outside Hong Kong 在香港以外地方的资产
d7"U WY^ assets stripping 削减资产；拆卖资产
bQwdgc),s{ assets value 资产值
L$1K7<i. assignee 承让人
"xvtq i,R assignment 转让；转让书；转让契
m ~u|VgD assignment of interest 权益转让
aKv[ assignment of letters patent and trade mark 专利证书及商标转让
50LHF % assignment of property 物业转让；物业转让书
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assignment right 转让权
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assignor 转让人
908ayfVI associate 有联系的人；有关连人士；相联者；合伙人；联系人
e'1 ^+*bU Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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associate member 附属会员
?R;nL{ associated body corporate 相联法人团体
3sZ,|,ueD associated company 相联公司；联属公司
uAu( +zV2 associated corporation 相联法团
$gVLk. Association of Chartered Certified Accountants [ACCA] [United Kingdom]
%z*29iKlI 公认会计师公会〔英国〕
)A="eW_> Association of Futures Exchange Brokers 香港期货经纪协会
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35 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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`OF association of underwriters 承保人组织
#P(l2 ( assumption of control 接管
~ J0,)_b%* assurance 担保；保险；转易；转易书
gyi) T?uS) assurance of interest 权益的转易
@Q;i. u{V at 19XX price 按一九ＸＸ年价格计算
Gn]d;5P= at a discount 按赔价计算；按贴水价格计算；打折扣
QXdaMc+Ck at a premium 按溢价计算；按升水价格计算
GAv)QZ yV$ at call 通知付款；按通知
S8O)/Sg= at constant market price 按固定市价计算
9>N\s Oh at constant price 按固定价格计算
nVxq7 2o@ at cost 按成本计算
Rl_.;?v"! at current market price 按当时市价计算；按现时市价计算
8 +"10q- at current price 按当时价格计算；按现时价格计算
$^}[g9] 1 at factor cost 按要素成本计算；按生产要素成本计算
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at money-of-the-day price 按付款当日价格计算
xC-BqVJ%_T at or better 按指定或较佳价位〔买卖指令〕
F ZiZg; at par 按面值计算；平价
n`% 2Mj c at sight 见票即付
su&t7rJ at the close 按收市盘
#G3` p!" at the opening 按开市盘
kg<P t > attestation 见证；见证条款
6m9 7_NRO at-the-money option 平价期权
#2 \8?UPd attorney 受权人；受托代表人
H(G!t`K attornment 新拥有人承认书
8N% z9b attributable profit 可归属利润
7p ^@;@V attributable share value 可归属股份价值
~<n(y-P^ Auckland Stock Exchange 奥克兰证券交易所
>;)2NrJV auction 拍卖
h$70H ^r auctioneer 拍卖商
9b1?W?" audit 审计；核数
Bi e?M Audit Commission 审计署
NCa~#i:F8 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
A2y6UzLYD 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
2B-.}OJ audit review 帐目审查
m }98bw Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
rFo\+// audited account 审计帐目；经审计的帐目
%`#G92Z_ audited annual account 经审计的周年帐目
q xfLfgu^ audited balance sheet 经审计的资产负债表
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WsP}`n auditor 核数师；核数主任；审计师
YG4WS | auditor's certificate 核数师证明书；审计师证明书
Y
%K~ w auditor's report 核数师报告；审计师报告
R'SBd}1 Aussie bond 澳元债券
,eDD:#)$} austerity budget 紧缩预算
wX ,h< \7 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
wf?u (3/% Australia All Ordinaries Index 澳洲所有普通股票指数
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4@, Australian Dollar [AUD] 澳元
4r\*@rq Australian Options Market 澳大利亚期权市场
eOt%x Tx Australian Securities Commission 澳洲证券事务监察委员会
Jen%}\ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
PWv S bn6 Australian Stock Exchange 澳大利亚证券交易所
D9.` h s0 Austrian Schilling [ATS] 奥地利先令
)u;JwFstX authentication 认证；鉴证
.d~\Ysve authority to purchase 委托购买证；委购书
)GVBE%!WEd authorization 认可；核准；授权；授权书
u FZ~ authorization by direction 指示授权
~Rs#|JWB2V authorization by instruction 指令授权
il1 2T`a authorization by warrant 令状授权
@lS==O-`f authorization of unit trust 单位信托的认可
# :#M{1I authorized agent 指定代理人
}f#_4ACaD authorized capital 法定资本
FEF"\O|Q authorized clerk 出市员
o~#f1$|Xn authorized dealer 认可交易商
T"?Y5 t`( authorized financial institution 认可财务机构
jv =EheD authorized fund 认可基金
!EOQhh authorized fund house 获授权的基金公司；认可基金公司
mQ}Gh_'ps authorized institution 认可机构
kn}z g SO authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{) xWD% authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
GW3>&j_!d authorized insurer 获授权保险人；获认可承保人
xYI; V7 authorized investment 特准投资项目
.n`( X#,*l authorized person 获授权人
:?=Q39O9 authorized representative 获授权代表
XA)'=L!^ authorized share capital 法定股本
mG2VZ> automated quotation system 自动报价系统
N5 ? IpE Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
llq*T"7 自动交易系统〔香港期货交易所有限公司〕
,}0$Tv\1 automatic adjustment mechanism 自动调整机制
]]T qP {H automatic adjustment system 自动调整系统
*Yt B )6j Automatic Clearing House 自动票据交换所
r?p[3JJ;mG automatic exchange rates accumulation system 自动化汇率累集系统
URA0ey` Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
]tB@kBi " automatic teller machine [ATM] 自动柜员机
f# $|t> autopay 自动转帐
qZ*f%L( available assets 可用资产
+~Tu0?{Z 0 available fiscal reserve 现存财政储备
ZIpD{ >/ available profit 可用利润
q8>t!rh<R Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
@TzvT3\q average 平均；平均数；海损
#6=MKpR average basic salary 平均基本薪金
XWUP= D~ average consumer expenditure 平均消费开支；一般消费开支
X*F_<0RC1 average cost 平均成本
cJDd0(tD ! average cost of land production 增辟土地平均成本
<s X VW average daily turnover 平均每日成交额
#f{lC0~vA average daily wage rate 平均每日工资率
9 |.Ao average expenditure pattern 平均开支模式
&nY;=Hv`WY average growth rate 平均增长率
f+x ;: average net fixed assets 固定资产平均净值
;+U<bqL6 average of relatives 相对价格平均数
8#X_# average price 平均价格
4w4 ^yQE average propensity to consume 平均消费倾向；一般消费倾向
p u9^e4B9 average propensity to save 平均储蓄倾向；一般储蓄倾向
*fnvZw? average rate 平均率
FW..mD9)} average revenue 平均收入；平均收益
3[d>&xk@$ average stock 平均库存；平均存货
@;iXp>&& average yearly rent 平均年租
6L9, 'Bg avoidance of double taxation 避免双重课税
*k [J6 avoidance of tax 避税
