A:
uYlyU~M:D A share Ａ股；甲类股份
P*;[ &Nn4 abatement of tax 减税；减扣免税额
1
Lg {l ABN AMRO Bank N.V. 荷兰银行
&k*oG: J3 above-the-line expenditure 线上项目支出；经常预算支出
ImB5F'HI$ above-the-line receipt 线上项目收入；经常预算收入
^"lEa-g& ABSA Asia Limited 南非联合亚洲有限公司
^2BiMH3j absolute change 绝对数值变更
E]v ox~xK> absolute expenditure 实际开支
R>O x(MG absolute guideline figure 绝对准则数字
'e <8j absolute interest 绝对权益
FU*q9s ` absolute order of discharge 绝对破产解除令
fS '` 9 absolute profit margin 绝对利润幅度
\ 6taC absolute value 实值；绝对值
{l/`m.Z absolutely vested interest 绝对既得权益
OD Ry absorbed cost 已吸收成本；已分摊成本
2H8\ P+ absorption 吸收；分摊；合并
cna%;f. absorption rate 吸收率；摊配率；分摊率
M). CyY;bm ACB Finance Limited 亚洲商业财务有限公司
Zr6.Nw acceptable form of reciprocity 合理的互惠条件
g*_ n|7pB acceptable rate 适当利率；适当汇率
}vP (SF 6 acceptance agreement 承兑协议
>@G"*le*) acceptance for honour 参加承兑
y~OP 9Tg acceptor 承兑人；接受人；受票人
mIrN~)C4\ acceptor for honour 参加承兑人
FnOa hLS accident insurance 意外保险
1\lZ&KX$i Accident Insurance Association of Hong Kong 香港意外保险公会
< ir]bQT accident insurance scheme 意外保险计划
By[M|4a accident year basis 意外年度基准
5(1c?biP& accommodation 通融；贷款
:>ca).cjac accommodation bill 通融票据；空头票据
b O}&i3.L; accommodation party 汇票代发人
k]-Q3 V account balance 帐户余额；帐户结余
; c|_z 9+ account book 帐簿
^XYK
}J account collected in advance 预收款项
+>yh` Zb account current book 往来帐簿
yoieWnL} account of after-acquired property 事后取得的财产报告
~A%+oa*2~ account of defaulter 拖欠帐目
? c"i V account payable 应付帐款
^g2Vz4u account payee only [A/C payee only] 只可转帐；存入收款人帐户
M'X,7hZ account receivable 应收帐款
@! ja/Y^ account receivable report 应收帐款报表
!YO'u'4<aK account statement 结单；帐单；会计财务报表
Mg}/gO% o account title 帐户名称；会计科目
gE*7[*2?t accountant's report 会计师报告
zFYzus`> Accountant's Report Rules 会计师报告规则
'O2/PU2_ accounting and auditing procedure 会计与审计程序；会计与核数程序
f#I#24)RH Accounting Arrangements 《会计安排》
T#Bj5H accounting basis 会计基础
ON>l%Ae4G accounting by Official Receiver 破产管理署署长呈交的帐目
.n.N.e Accounting Circular 《会计通告》
|eye) E: accounting class 会计类别
f*xv# G accounting date 记帐日期；会计结算日期
KT(v'KE 1 accounting for money 款项核算
w4Hq|N1-Y Accounting Officer 会计主任
C*RPSk accounting period 会计报告期；会计期
e `JWY9% accounting policy 会计政策；会计方针
[ gR,nJH. accounting practice 会计惯例
hhU\$'0B - accounting principle 会计准则
5}5oj37x accounting record 会计记录
64"DT3: accounting report 会计报告
}=gD,]2x8 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
spQr1hx< Accounting Society of China 中国会计学会
^) `e}} accounting statement 会计报表
2"}Vfy accounting system 会计制度；会计系统
!lZ }kz0 accounting transaction 会计事项；帐务交易
IY!8j$'| accounting treatment 会计处理
5D7k[+6 accounting year 会计年度
nsq7dhq accretion 增值；添加
h^,L ) E accrual 应计项目；应累算数目
b
o_`P3 accrual basis 应计制；权责发生制
-I*vl accrual basis accounting 应计制会计；权责发生制会计
Apgg Tzh@ accrue 应累算；应计
Y>8 JHoV accrued benefit 应累算利益
8090+ ( U accrued charges 应计费用
IZ Q*D) accrued cumulative preference share dividend 应累算的累积优先股股息
{7$jwk accrued expenses 应累算费用
|,H 2ge accrued interest payable 应付利息；应计未付利息
@a =jSB#B accrued interest receivable 应收利息；应计未收利息
qrZ3`@C4k accrued right 累算权益
d|W=_7 z accruing profit 应累算的利润
Y}C|4" V accumulated fiscal reserve 累积财政储备
@S5HMJ2= accumulated profit 累积利润；滚存溢利
*].qm
g% accumulated reserve 累积储备
j]- _kjt accumulation of surplus income 累积收益盈余
P_p\OK*l]o acquired assets 既得资产
-V" W acquisition 收购；购置；取得
|v#D} E acquisition cost 购置成本
!N][W#: acquisition expenses 购置费用
UbIUc}ge acquisition of 100% interest 收购全部股权
= jxy4`oF acquisition of control 取得控制权
"|,KXv') acquisition of fixed assets 购置固定资产
~GJ;;v1b2 acquisition of shell “买壳”
/Q89 y[ acquisition price 收购价
Q TN24 q4 act of God 天灾
[P }mDX acting partner 执事合伙人
{ +Wknm% active market 买卖活跃的市场；交投畅旺的市场；旺市
=C|^C3HK active partner 积极参与的合伙人
dd
+ lQJ c active trading 交投活跃
#2Vq "Zn actual circulation 实际流通
p)m5|GH24 actual cost 实际成本
>b:5&s\9 actual expenditure 实际开支；实际支出
#IDLfQ5g actual income 实际入息；实际收入；实际收益
,S`F xJcE actual market 现货市场
AG;KXL[V actual price 现货价；实际价格
Fs =)*6}& actual profit 实际利润
X68.*VHh0 actual quotation 实盘；实际价位；实际报价
23'{{@30 actual year basis 按实际年度计算
FK hgUnw actuals 实货
@FF{lK?[
actuarial investigation 精算调查
DqmKD U actuarial principle 精算原则
/+ais 3 actuarial report 精算师报告
6V6Mo}QF
s Actuarial Society of Hong Kong 香港精算学会
'0o^T 7C actuarial valuation 精算师估值
t0/Ol'kgs actuary 精算师
cBOt=vg,5 ad referendum agreement 暂定协议；有待覆核的协定
-Oz! GX ad valorem duty 从价税；按值征税
$ S 2
/* ad valorem duty system 从价税制
i] ,~tT|P ad valorem fee 从价费
uz20pun4B ad valorem tariff 从价关税
z_A\\ additional allowance 额外免税额
v:9'k~4) additional amount for unexpired risk 未过期风险的额外款额
LN5q_ZvR additional assessable profit 补加应评税利润
~6QV? j additional assessment 补加评税
J*:_3Wsy additional commitment 额外承担
497 l2}0 additional commitment vote 额外承担拨款
qwn EVjf additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
p u ?CO A additional dependent parent allowance 供养父母额外免税额
}w >UNGUMh additional provision 额外拨款
0=40}n&` additional stamp duty 附加印花税
pbwOma2 additional tax 补加税罚款；补加税款
7*W O9R/ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
FlrY Xau adjudged bankrupt 被裁定破产
#e@[{s7 adjudicated bankrupt 裁定破产人
5'w&M{ { 9 adjudication fee 裁定费；评定印花税额手续费；评估契据费
O CCC' k adjudication of bankruptcy 裁定破产；宣告破产
^'+#BPo9@ adjudication of insolvency 裁定无力偿还债务
%@ q2 adjusted actual 经调整的实数；调整后的实数
vkG%w ; adjusted current assets 经调整的流动资产；调整后的流动资产
yW T1C ID adjusted figure 经调整的数字；调整后的数额
CC$r t2\e adjusted liabilities 经调整的负债；调整后的负债
g]BA/Dw adjusted loss 经调整的亏损；调整后的亏损
~xws5n}F adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
3.S hAL adjusted profit 经调整的利润；调整后的利润
v5?ct ?q adjusted surplus 经调整的盈余额；调整后的盈余额
P"@^BQ4 adjusted value 经调整的价值；调整后的价值
TXs&*\ adjustment 调整；修订；理算〔保险〕
WqCj;Tj| adjustment centre 调剂中心
N_ +D#Z.g adjustment lag 调整过程的时间差距；调整时差
CEzdH!nP adjustment mechanism 调整机制
f^IB:e#j; adjustment of loss 亏损调整
,u- 9e4 adjustment process 调整过程；调整程序
]'hel#L;l adjustment range 调整幅度
mGmZ}H'{ administered exchange rate 受管制汇率
"W9z>ezp Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
^![7X'!;pt administration expenses 行政费用
[`bK {Dq2 administration fee 手续费；行政费
Y Ov hMi administration in bankruptcy 破产管理
{aK3'-7 administration order 遗产管理令
)}_}D +2 administrator 管理人；遗产管理人
l>(*bb1}b administrator of the estate 遗产管理人
bh sC eH admission of debt 债项承认书
4TiHh admission of proof 接纳债权证明
]ZI@? H?
O advance 放贷款项；垫付款项；预支款项；预付款项
)g]A
'A= advance account 暂支帐目；预付款帐户
V<PH5'^$j advance compensation 预付补偿金
j*GS')Cm advance from shareholder 股东垫款
|}X[Yg=FG advance pending reimbursement 预支以待日后付还
;.R)
uCd{= advanced economy 先进经济体系
?T|0"|\" ' advancement 预付；预付财产
EyBTja(4 advances warrant 垫款令
3mg:9]X9 advancing 贷出
[?$tu%Q(Z adverse balance 逆差
23Q 88z adverse exchange 逆汇
E7B?G3 |z3 advertisement addressed to shareholders 在报章刊登的致股东通告
s8' ;4z advice for collection 托收通知书
I'2I'x\M advice of drawing 提款通知书；汇票通知书
!>kg:xV advice of payment 付款通知
%`/ F> ` Advisory Committee [Securities and Futures Commission]
z XU r34jF 谘询委员会〔证券及期货事务监察委员会〕
t23W=U Advisory Committee on Diversification 经济多元化谘询委员会
6UqDpL7^U affidavit 誓章；遗产申报誓章
1 3Q87i5B affidavit of no receipt 述明无收款的誓章
RfCu5 Kn affiliate 联号；联营公司；附属公司
=xSf-\F affiliated company 附属公司；联号；联营公司
G}}Lp~ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
sEL0h4 affordability 负担能力
|fgh
ryI, African Development Bank [AfDB] 非洲开发银行
#hXvGon$? after-acquired property 事后取得的财产
+u&3pK>f after-hours dealing 市后交易
t/3qD7L after-tax profit 税后盈利；税后利润；税后溢利
0&tr3!h\ agency agreement 代理协议
y DRi agency expenses 代理机构的开支
^B7Ls{ agency fee 代理费
=OTu8_ d0t Agency Law 《代理法》
MvaX>n !o agent 代理人；承销人
>m%7dU agent of company 公司代理人
\uJ+~db= agent's fee 代理人费；经纪费
:$P1ps3B aggregate 总计；总数；总体数字
d%E *P4Ua aggregate amount 总款额；总额
GR 1%(, aggregate assets and liabilities 总体资产与负债
Cyo:Da
A aggregate at constant price 按固定价格计算的总体数字
Y'+K U/H aggregate demand 总需求
x>T+k8[n aggregate gross position 总持仓量
i]qxF&1 aggregate limit 总限额
E7/i_Xkk aggregate of salaries tax 合计薪俸税
^^a%Lz)U aggregate performance 总体表现；总体业绩
xjrL@LO# aggregate supply 总体供应
EDF0q i aggregate surplus 总盈余
n +2>jY aggregate total 整体总额
z* cKH$': aggregate value 总值；合计价值
)gAqWbkB aggregated basis 合计基准
Kt/:caD aggregated net chargeable income 合计应课税入息实额
RfT)dS+rAh aggregation 合并计算；合计；总和
y,qn 9 aggregation of incomes of husband and wife 夫妇入息合并计算
LIyb+rH#yg aggregation of property 财产的总和
wk1/& agio 差价；贴水
WB `h) 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》
zp``e;gY Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
M<Dvh y[ 《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》
t=jG $A Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
^U,Dx 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Ip *8R]W Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Ev3,p`zS._ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
7m:TY> { agreement for a settlement 授产协议
nXjSf agreement for assignment 转让协议
}n"gX>e~ agreement for sale 售卖协议；买卖协议
BhiOV_}Hn agreement for sale and purchase 买卖协议
:"
JE C' agreement for the payment of interest 支付利息协议
PM&NY8| Zy agreement for the repayment of money 还款协议
^ _W] @m2 agreement of reinsurance 再保险协议
j^h:*rw Agricultural Bank of China 中国农业银行
J'k^(ZZ air passenger departure tax 飞机乘客离境税
82 o|(pw Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
sN MF(TY airport tax 机场税
S?c<Lf~W alcohol duty 酒精税
f=7[GZoD n alienation 让与；让渡；转让
,8!'jE[d alimony 生活费；赡养费
= U[$i"+ All Ordinaries Index [AOI] 所有普通股指数
H%i [; all risks 全险；综合险
u
Qg$h S All Sales Record for Stock Market 《股票市场成交报告》
;w._/ Allied Capital Resources Limited 新联财务有限公司
6#a 82_ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
C+dz0u3s allocation letter 拨款信件
'X ?Ih o allocation of fund 分配款项；预留款项
:dxKcg7 allocation of profit 利润分配；溢利分配
8;,|z%rS" allocation warrant 拨款令
)XoMOz allotment 分配；配股
k3]qpWKj allotment notice 股份配售通知；配股通知
Q"3gvIyc allotment of shares 股份分配
HLL=.: P allowable 可获宽免；免税的
=CjWPZShV allowable business loss 可扣除的营业亏损
~w.y9)", allowable expenses 可扣税的支出
iDltN]zS allowance 免税额；津贴；备抵；准备金
^E~1%Md. allowance for debts 债项的免税额
W[>qiYf^b allowance for depreciation by wear and tear 耗损折旧免税额
e-VGJxR allowance for funeral expenses 殡殓费的免税额
7=&+0@R#/d allowance for inflation 为通货膨胀而预留的款项；通胀准备金
RRl`;w? allowance for repairs and outgoings 修葺及支出方面的免税额
9Q 73 42 allowance to debtor 给债务人的津贴
Zvra > % alteration of capital 资本更改
u EERNo& alternate trustee 候补受托人
bHXoZix amalgamation 合并
w U1[/ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
XK;Vu#E*^ ambit of charges 征税范围；收费范围
Mh{;1$j# amended valuation 经修订的估值
BbPRPkV American Commodities Exchange 美国商品交易所
u('`.dwkc American Express Bank Limited 美国运通银行
{z9z#8`C; American Stock Exchange 美国证券交易所
o'Y/0hkh amortization 摊销
EZT 8^m amount due from banks 存放银行同业的款项
$
% B amount due from banks abroad 存放海外银行同业的款项
C]h_co2eI amount due from holding companies 控股公司欠款
:lK8i{o amount due from local banks 存放本港银行同业的款项
Mq#Hi9SKY amount due to banks 银行同业的存款
.LbAR
u amount due to banks abroad 海外银行同业的存款
abS3hf amount due to holding companies 控股公司存款
!JVv`YN amount due to local banks 本港银行同业的存款
F'JT7# eX amount due to outport banks 外埠银行同业的存款
tGSX TF}G amount for note issue 发行纸币的款额
*_H]?& amount of bond 担保契据的款额
<$C3]
=2 amount of consideration 代价款额
VA %lJ!$ amount of contribution 供款数额
p Ohjq#} amount of indebtedness 负债款额
^/xb-tuV amount of principal of the loan 贷款本金额
@xk ;]H80 amount of rates chargeable 应征差饷数额
t[A A= amount of share capital 股本额
.z*}%,G amount of sums assured 承保款额
0WyOORuK amount of variation 变动幅度
u<+"#.[2v~ amount of vote 拨款数额
i<q_d7-W' amount payable 应付款额
PI"6d)S2 amount receivable 应收款额
= '-/JH~ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
5X uQQ!` analysis 分析
w @\4ft6d ancillary risk 附属风险
kL <HG Qt annual account 周年帐目；周年帐目报表；年度决算；年结
Z>dvth annual accounting date 年结日期
r"t,/@`n annual allowance 每年免税额；年积金；年度津贴；年津
bw! *=< annual balance 年度余额
`(6cRT`Wp annual disposable income 每年可动用收入
~B 7<Yg annual estimates 周年预算
VZ7E#z+nM# annual fee 年费
*?>52 -&b annual general meeting 周年大会
ih |&q annual growth rate 年增率；每年增长率
,vBB". LY' annual long-term supplement 长期个案每年补助金
zz8NBO annual pensionable emolument 可供计算退休金的年薪
z(#dL>d$' annual report 年报
:8N{;aui Annual Report on the Consumer Price Index 《消费物价指数年报》
Qo*OC 9E` annual return 周年报表；周年申报表；每年报税表格
;1>V7+/ Annual Return Rules 《周年报表规则》
n B/`~_9 annual review of consumer prices 每年消费物价回顾
OM`Ws5W}f annual roll-forward basis 逐年延展方式
i@ 8 6Ez annual salary 年薪
U99Uny9 annual statement 年度报表；年度决算表
Cm0K-~
U Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
FV/lBWiQQ annuitant 年金受益人
' t^ r2N/ annuity 年金
-$,'|\Y annuity contract 年金合约
Ow v}lJ annuity on human life 人寿年金
WHu[A/##'] antecedent debt 先前的债项
JIf.d($
~: ante-dated cheque 倒填日期支票
8x 8nQ *_ anticipated expenditure 预期开支
ll?Qg%V[t anticipated net profit 预期纯利
E5Ls/ H K anticipated revenue 预期收入
#T 8Pgm R anti-inflation measure 反通货膨胀措施
`3z6y& dmx anti-inflationary stance 反通货膨胀立场
^+kymZ apparent deficit 表面赤字
xS=" o apparent financial solvency 表面偿债能力
G'wyH[ d/ apparent partner 表面合伙人
$J0o%9K
application for personal assessment 个人入息课税申请书
!LsIHDs4 application of fund 资金应用
R~;8v 1>K application to release as liquidator and to destruct the books of accounts and documents
7&(h_} Z 申请免除清盘人职务及毁灭帐簿与文件
tq L2' (= appointed actuary 委任精算师
,pUB[w\ appointed auditor 委任核数师；委任审计师
}*vE/W appointed trustee 委任的受托人
+,)Iv_Xl$ appointer 委任人
JZJb&q){ apportioned pro rata 按比例分摊
BHU=TK@ GR apportionment 分配；分摊
};f^*KZ=0 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Kp! A
ay apportionment formula 分摊方程式
UlPGB2B apportionment of estate duty 遗产税的分摊
3PkU>+.6 appraisal 估价；评估
08g2? 5w" appreciable growth 可观增长
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appreciable impact 显着影响
sWi4+PAM0 appreciable increase 可观增长
Sae*VvT6 appreciation 增值；升值
N,*'")k9 appreciation against other currencies 相对其他货币升值
<y#@v G appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Ga pM~~ appreciation tax 增值税
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;Q\=> appropriation 拨款；拨用；拨付
#E#@6Zom T appropriation account 拨款帐目
(^]3l%Ed Appropriation Bill 拨款法案
/PG%Y]l0b appropriation-in-aid system 补助拨款办法
|\)Y,~;P approved assets 核准资产
'u_j5 approved basket stock 认可一篮子证券
4~hP25q approved budget 核准预算
={jj'X9 approved charitable donation 认可慈善捐款
T iJ \J{ approved charitable institution 认可慈善机构
biU
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approved currency 核准货币；认可货币
} ^ *`&Lh approved estimates 核准预算
=>O{ hT ^F approved estimates of expenditure 核准开支预算
*=Ma5J. approved overseas insurer 核准海外保险人
&
sXMB approved overseas trust company 核准海外信托公司
: z\||f approved pooled investment fund 核准汇集投资基金
o ?aF approved provident fund scheme 认可公积金计划
wBEBj7(y approved provision 核准拨款
c4bv Jy 8 approved redeemable share 核准可赎回股份
7Oi <_b approved regional stock 认可地区性证券
HaR x(p0 approved retirement scheme 认可退休金计划
~RV9'v4 approved subordinated loan 核准附属贷款
{5+ 39=( arbitrage 套戥；套汇；套利
Vygh|UEo arbitrageur 套戥者；套汇者
Gc;-zq arbitrary amount 临时款项
GKG:iR) arrangement 措施；安排；协定
+Q"XwxL< 6 arrears 欠款
q V vnl arrears of pay 欠付薪酬
:j`XU arrears of revenue 逾期未收税款；逾期未收的帐项
fe}RmnAC articles of association 组织章程；组织细则；组织章程细则
"kKIv|` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
(Sj<>xgd ascertainment of profit 确定利润
l>("L9 "Asia Clear" “亚洲结算系统”
Z`n "}{ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%~0]o@LW7 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
51ILR9 Bc_ Asian Development Fund [ADF] 亚洲发展基金
(.b!kfC Asian dollar bond 亚洲美元债券
9QeBz`lm) Asian dollar market 亚洲美元市场
!|cM<}TF, Asian dollar rate 亚洲美元利率
${97G# Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
_6L'}X$)N Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
7}(YCZny5 asked price 沽盘；喊价；索价；卖方报价
=r&i`L{] assessable income 应评税入息
X3y28 %R assessable loss 应评税亏损
ler$HA%F] assessable profit 应评税利润
W~s:SN assessable value 应评税值
_6]tbni?v assessed profit 估定利润
Mv:\T%] assessed value 经评估价值
`*i:z' assessment 评税；评定；估价；评税单
8rNf4]5@X( assessment number 评税编号；估价编号
-.Z y( assessment of additional tax 补加税评税
y-Lm^ GW4 assessment of performance 业绩评估；实绩评价
x@|10GC#: Assessor 评税主任
_J,*0~O$ asset price bubbles 资产价格泡沫
Jt)J1CA Yo asset-backed securities 具资产保证的证券
-: Q"aeC5 assets accretion 资产增值
N_(-\\mq assets and liabilities 资产与负债
VuH }@ assets betterment statement 资产递增表；资产改进表
tn |H~iF{ assets lending 实物放款；有抵押贷款
}t1 q5@QU assets of the company passing on the death 死者去世时转移的公司资产
`'pfBVBz assets pledged as security for liabilities 用作负债抵押的资产
eGWwPSIp assets portfolio 资产投资组合
"M, Hm!j assets price 资产价格
w!}kcn< assets quality 资产质素
`Y, Rk assets realization 资产变现
NYR:dH]N~d assets refinancing arrangement 资产再集资安排
r_o\ 72 assets securitization 资产证券化
C @P$R VS assets situated outside Hong Kong 在香港以外地方的资产
-y/Y% ]%0 assets stripping 削减资产；拆卖资产
T6\d ] assets value 资产值
w~n+ hhMF assignee 承让人
p# >,{ assignment 转让；转让书；转让契
yXf+dMv assignment of interest 权益转让
j3[kG# assignment of letters patent and trade mark 专利证书及商标转让
G420 o}q assignment of property 物业转让；物业转让书
K)eyFc assignment right 转让权
[9y y<Z5 assignor 转让人
OSwum!hzN associate 有联系的人；有关连人士；相联者；合伙人；联系人
M0]J `fL@ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
XFi9qL^ associate member 附属会员
2l~qzT- associated body corporate 相联法人团体
pQ8f$I#v associated company 相联公司；联属公司
=
jTC+0u associated corporation 相联法团
.la_u8A] Association of Chartered Certified Accountants [ACCA] [United Kingdom]
l?HC-_Pbh 公认会计师公会〔英国〕
|"}rC >+ Association of Futures Exchange Brokers 香港期货经纪协会
r4]hcoU Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
;NGSJfn association of underwriters 承保人组织
66po SZR@ assumption of control 接管
jTqE V( assurance 担保；保险；转易；转易书
) Lo hB,? assurance of interest 权益的转易
(7X^ z&2 at 19XX price 按一九ＸＸ年价格计算
j<h0`v at a discount 按赔价计算；按贴水价格计算；打折扣
- P4X@s_; at a premium 按溢价计算；按升水价格计算
5 &]a8p{ at call 通知付款；按通知
?VyiR40-Cx at constant market price 按固定市价计算
T5_rPz at constant price 按固定价格计算
_t6 .9CXl at cost 按成本计算
z%$M
IC at current market price 按当时市价计算；按现时市价计算
S AKIFNE at current price 按当时价格计算；按现时价格计算
98CS|NE e at factor cost 按要素成本计算；按生产要素成本计算
)\{]4[9N at money-of-the-day price 按付款当日价格计算
^KQZ;[B at or better 按指定或较佳价位〔买卖指令〕
F*y7 4j, at par 按面值计算；平价
#_: %Y d at sight 见票即付
O#)YbaE at the close 按收市盘
Yb'%J@T} at the opening 按开市盘
hE +M|#o attestation 见证；见证条款
| at-the-money option 平价期权
pc;`Fz/`7 attorney 受权人；受托代表人
B06W(y,3Q> attornment 新拥有人承认书
I8\R7s3 attributable profit 可归属利润
~vMJ?P@ attributable share value 可归属股份价值
RVr5^l;" Auckland Stock Exchange 奥克兰证券交易所
=V:Al auction 拍卖
iVb7>d9} auctioneer 拍卖商
"l B%"} audit 审计；核数
]5e|W Q>*X Audit Commission 审计署
.F0Q< s9 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
$/Llzpvny 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〕
p }3$7CR/ audit review 帐目审查
z :A_ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
< #)Q.P audited account 审计帐目；经审计的帐目
/LG } nY audited annual account 经审计的周年帐目
^ a7a_ M audited balance sheet 经审计的资产负债表
H^jcW wy: auditor 核数师；核数主任；审计师
{ ^R>H|~ auditor's certificate 核数师证明书；审计师证明书
Dt'bbX'edw auditor's report 核数师报告；审计师报告
t* =i8` 8 Aussie bond 澳元债券
L^ Fb;sJYI austerity budget 紧缩预算
Gf -GDy\{ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
H2yPVJ\Y)" Australia All Ordinaries Index 澳洲所有普通股票指数
4UMOC_ Australian Dollar [AUD] 澳元
e1ExB# Australian Options Market 澳大利亚期权市场
Fh}GJE Australian Securities Commission 澳洲证券事务监察委员会
! _- Uwg Australian Society of Certified Practising Accountants 澳洲执业会计师公会
H@sM$8 Australian Stock Exchange 澳大利亚证券交易所
#`%V/ #YK Austrian Schilling [ATS] 奥地利先令
JHJ]BMm authentication 认证；鉴证
3.h0 authority to purchase 委托购买证；委购书
m ~gc c authorization 认可；核准；授权；授权书
X#ud_+6x authorization by direction 指示授权
U XOf authorization by instruction 指令授权
%kuUQ %W1 authorization by warrant 令状授权
Pje 1,B q authorization of unit trust 单位信托的认可
_lfS"ae authorized agent 指定代理人
lr)9 U 7 authorized capital 法定资本
cvjZ$Fcc%( authorized clerk 出市员
5dL! e<< authorized dealer 认可交易商
)g ?'Nz authorized financial institution 认可财务机构
'T ] Ok\ authorized fund 认可基金
%<MI]D authorized fund house 获授权的基金公司；认可基金公司
!j9(%,PR authorized institution 认可机构
J$S*QCo authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Qa"4^s authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
"J 2v8c authorized insurer 获授权保险人；获认可承保人
&
z5:v-G? authorized investment 特准投资项目
dA0o{[o= authorized person 获授权人
fjm 3X$tR authorized representative 获授权代表
Y 0ACJ?| authorized share capital 法定股本
l7(p~+o?h> automated quotation system 自动报价系统
vtRz;~,Z Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
so A] f 自动交易系统〔香港期货交易所有限公司〕
zG<>-?q~' automatic adjustment mechanism 自动调整机制
b6@0?_n automatic adjustment system 自动调整系统
%z-n2% Automatic Clearing House 自动票据交换所
w=[ITQ|W% automatic exchange rates accumulation system 自动化汇率累集系统
{&nDm$KTD Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
QM { B(zH automatic teller machine [ATM] 自动柜员机
^j2z\yo autopay 自动转帐
f 2k~(@!h available assets 可用资产
WP PD vB available fiscal reserve 现存财政储备
/`7G 7pQ+ available profit 可用利润
fd gjTX Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
BipD8`a average 平均；平均数；海损
e H%i 8a average basic salary 平均基本薪金
y_T%xWK5 average consumer expenditure 平均消费开支；一般消费开支
9 } ]C average cost 平均成本
_OB^ywHn. average cost of land production 增辟土地平均成本
q'% !qa+ average daily turnover 平均每日成交额
a4",BDx average daily wage rate 平均每日工资率
G'Uq595'- average expenditure pattern 平均开支模式
b6'ZVB average growth rate 平均增长率
afjEN
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\<\147&)r average of relatives 相对价格平均数
x #t?` average price 平均价格
\psO$TxF= average propensity to consume 平均消费倾向；一般消费倾向
fF. +{-. average propensity to save 平均储蓄倾向；一般储蓄倾向
y4Nam87;/? average rate 平均率
^%qQ)>I=j average revenue 平均收入；平均收益
O)`ye5>v average stock 平均库存；平均存货
\4uj!LgTb average yearly rent 平均年租
P,k=u$ avoidance of double taxation 避免双重课税
1(jx.W3 avoidance of tax 避税
