A:
J| &aqY A share Ａ股；甲类股份
"&D0Sd@[? abatement of tax 减税；减扣免税额
LC=M{ \ ABN AMRO Bank N.V. 荷兰银行
K%%Ow above-the-line expenditure 线上项目支出；经常预算支出
I&15[:b=- above-the-line receipt 线上项目收入；经常预算收入
}vB{6E+h/w ABSA Asia Limited 南非联合亚洲有限公司
lgVT~v{U`n absolute change 绝对数值变更
} Tm+gJA absolute expenditure 实际开支
+K'YVB
U} absolute guideline figure 绝对准则数字
r`FTiPD. C absolute interest 绝对权益
K($+ILZ absolute order of discharge 绝对破产解除令
g8Y)90 G absolute profit margin 绝对利润幅度
C<:wSS^@1 absolute value 实值；绝对值
0# 1~'e absolutely vested interest 绝对既得权益
P; y!Y/$ C absorbed cost 已吸收成本；已分摊成本
9 f bo absorption 吸收；分摊；合并
n@kJ1ee' absorption rate 吸收率；摊配率；分摊率
h){ #dU+& ACB Finance Limited 亚洲商业财务有限公司
`r=^{Y acceptable form of reciprocity 合理的互惠条件
4?(=?0/[ acceptable rate 适当利率；适当汇率
LQ Ux } acceptance agreement 承兑协议
*j,noHUT~> acceptance for honour 参加承兑
7!`1K_v6 acceptor 承兑人；接受人；受票人
%CQa8<q acceptor for honour 参加承兑人
gJwX accident insurance 意外保险
T<nK/lp1t Accident Insurance Association of Hong Kong 香港意外保险公会
NA@Z$Gy accident insurance scheme 意外保险计划
kd&~_=Q accident year basis 意外年度基准
#]i^L;u1A accommodation 通融；贷款
' '9K(p6 accommodation bill 通融票据；空头票据
\Qnr0t@0 accommodation party 汇票代发人
fOSJdX0e|Q account balance 帐户余额；帐户结余
mBrZ{ hqS account book 帐簿
ScInOPb'K account collected in advance 预收款项
4>Ht _B<< account current book 往来帐簿
8KR17i 1 account of after-acquired property 事后取得的财产报告
7Y.yl F: account of defaulter 拖欠帐目
g] I PNW^n account payable 应付帐款
=Ldf#8J account payee only [A/C payee only] 只可转帐；存入收款人帐户
p|0SA=?k" account receivable 应收帐款
>3 p8o@: account receivable report 应收帐款报表
*hFJI9G account statement 结单；帐单；会计财务报表
UDk H'x$= account title 帐户名称；会计科目
+(' xzW accountant's report 会计师报告
Xsb.xxK. Accountant's Report Rules 会计师报告规则
s;Z i accounting and auditing procedure 会计与审计程序；会计与核数程序
56C'<# Accounting Arrangements 《会计安排》
_8`S&[E? accounting basis 会计基础
P%w!4v ~" accounting by Official Receiver 破产管理署署长呈交的帐目
|,.1=| &u Accounting Circular 《会计通告》
~|{e"!(} accounting class 会计类别
6eB ~S)Ko accounting date 记帐日期；会计结算日期
V.Lk70 \ accounting for money 款项核算
@Py'SH!- Accounting Officer 会计主任
I )% bOK] accounting period 会计报告期；会计期
;6]ag< Q accounting policy 会计政策；会计方针
M!VW/vdywL accounting practice 会计惯例
)!zg= }V accounting principle 会计准则
,HE{&p2y accounting record 会计记录
N1:)Z`r accounting report 会计报告
j~Ci*'*L Accounting Services Branch [Treasury] 会计事务部〔库务署〕
>W:kT S< Accounting Society of China 中国会计学会
N-p||u accounting statement 会计报表
KxJDAP accounting system 会计制度；会计系统
(S=CxK accounting transaction 会计事项；帐务交易
n%vmo
f accounting treatment 会计处理
{Aj=Rj@ accounting year 会计年度
? v+el, accretion 增值；添加
.)t*!$5=N accrual 应计项目；应累算数目
SrMfd7H8f accrual basis 应计制；权责发生制
z+_d* \ accrual basis accounting 应计制会计；权责发生制会计
=.`e4}u \X accrue 应累算；应计
=jG." o accrued benefit 应累算利益
[m<8SOMG( accrued charges 应计费用
+OI nf_O accrued cumulative preference share dividend 应累算的累积优先股股息
T%PUV \LV accrued expenses 应累算费用
}&l%>P accrued interest payable 应付利息；应计未付利息
ob)c0Pz accrued interest receivable 应收利息；应计未收利息
k_OzkEM9! accrued right 累算权益
i|!R*" accruing profit 应累算的利润
M;.:YkrUH accumulated fiscal reserve 累积财政储备
7Sycy#D accumulated profit 累积利润；滚存溢利
p{0rHu [ accumulated reserve 累积储备
"GxQ9=Z accumulation of surplus income 累积收益盈余
N40DL_- acquired assets 既得资产
9~r8$,e acquisition 收购；购置；取得
``h* A acquisition cost 购置成本
\gir acquisition expenses 购置费用
pe\]}& acquisition of 100% interest 收购全部股权
Wjd_|K ui acquisition of control 取得控制权
{|q(4(f"Iu acquisition of fixed assets 购置固定资产
l n09_Lr acquisition of shell “买壳”
S; !7 /z acquisition price 收购价
g` =Z%{z% act of God 天灾
M"OCwBT U acting partner 执事合伙人
%wq;<'W active market 买卖活跃的市场；交投畅旺的市场；旺市
`4|:8@,3{ active partner 积极参与的合伙人
z_$F)*PL active trading 交投活跃
.k5&C/jv actual circulation 实际流通
S]c& T`jx actual cost 实际成本
`y&2Bf actual expenditure 实际开支；实际支出
T' ) l actual income 实际入息；实际收入；实际收益
s%z dP actual market 现货市场
\-Q6z 8 actual price 现货价；实际价格
(=Lx9-u actual profit 实际利润
40;4 = actual quotation 实盘；实际价位；实际报价
<q4 <3A actual year basis 按实际年度计算
}K 2fwE actuals 实货
|s !7U actuarial investigation 精算调查
5W_Rg:J{P actuarial principle 精算原则
\q|<\~A actuarial report 精算师报告
{k<mN
Y Actuarial Society of Hong Kong 香港精算学会
>
a 8'MK actuarial valuation 精算师估值
A9y3B^\* actuary 精算师
s";9G^: ad referendum agreement 暂定协议；有待覆核的协定
Xf|I=XK ad valorem duty 从价税；按值征税
~Y7:0 8 ad valorem duty system 从价税制
~2 J!I^ J ad valorem fee 从价费
Y c>.P ad valorem tariff 从价关税
`Y< FR additional allowance 额外免税额
mx0EEU* additional amount for unexpired risk 未过期风险的额外款额
>Cglhsb:N additional assessable profit 补加应评税利润
Fau24-g additional assessment 补加评税
MB?762 Q additional commitment 额外承担
E$5A
1 additional commitment vote 额外承担拨款
h`M TB!o additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
]M&KUgz additional dependent parent allowance 供养父母额外免税额
+78cQqDY! additional provision 额外拨款
=?1B|hdo additional stamp duty 附加印花税
";w"dfC^ additional tax 补加税罚款；补加税款
(5=B^9 {R Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{= T9_c adjudged bankrupt 被裁定破产
Y$eO:67; adjudicated bankrupt 裁定破产人
lMb&F[KJ7 adjudication fee 裁定费；评定印花税额手续费；评估契据费
SGLU7*sfd adjudication of bankruptcy 裁定破产；宣告破产
_VLA2#V> adjudication of insolvency 裁定无力偿还债务
!='L `. adjusted actual 经调整的实数；调整后的实数
AbOF/ g)C adjusted current assets 经调整的流动资产；调整后的流动资产
k4~2hD<| adjusted figure 经调整的数字；调整后的数额
u_%L~1+' adjusted liabilities 经调整的负债；调整后的负债
z~RE}k adjusted loss 经调整的亏损；调整后的亏损
:>m67Zq 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
+nQp_a1{9% adjusted profit 经调整的利润；调整后的利润
a`; nB E adjusted surplus 经调整的盈余额；调整后的盈余额
^[hx`Rh`t adjusted value 经调整的价值；调整后的价值
S, qEKWyLd adjustment 调整；修订；理算〔保险〕
jtQ} adjustment centre 调剂中心
O P\m~1 adjustment lag 调整过程的时间差距；调整时差
mq oB]H, adjustment mechanism 调整机制
9at_F'> R adjustment of loss 亏损调整
I73=PfS:m adjustment process 调整过程；调整程序
m}sh (W5\ adjustment range 调整幅度
V \r2=ok@y administered exchange rate 受管制汇率
"VQ7Y`,+ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
@`:z$ 52 administration expenses 行政费用
;0:[X+"( administration fee 手续费；行政费
#HmZe98[% administration in bankruptcy 破产管理
h9l 6AnbJ administration order 遗产管理令
6{?B`gm7g administrator 管理人；遗产管理人
C.?~D*Q administrator of the estate 遗产管理人
@*5(KIeeC> admission of debt 债项承认书
/NFm6AA] admission of proof 接纳债权证明
!,JV<( 7k advance 放贷款项；垫付款项；预支款项；预付款项
Xny{8Oo<1? advance account 暂支帐目；预付款帐户
'>#8
F. advance compensation 预付补偿金
,^&amWey advance from shareholder 股东垫款
c#`&uLp advance pending reimbursement 预支以待日后付还
lw_PQ4Hp advanced economy 先进经济体系
eDS, }Z' advancement 预付；预付财产
1HBX D\! advances warrant 垫款令
[ih^VlZ advancing 贷出
C;XhnqWv+l adverse balance 逆差
RfzYoB N adverse exchange 逆汇
e4Q2$ Q@b advertisement addressed to shareholders 在报章刊登的致股东通告
\vqqs advice for collection 托收通知书
k[5:]5lp+ advice of drawing 提款通知书；汇票通知书
v1\/ dQK advice of payment 付款通知
C?t!Uvs Advisory Committee [Securities and Futures Commission]
Apc!!*7 谘询委员会〔证券及期货事务监察委员会〕
. MH;u3U Advisory Committee on Diversification 经济多元化谘询委员会
2 UPG8] affidavit 誓章；遗产申报誓章
\MB$ Cwc affidavit of no receipt 述明无收款的誓章
+W}6o3x~ affiliate 联号；联营公司；附属公司
Vq nM>|| affiliated company 附属公司；联号；联营公司
t`E e/L% affirmation [estate duty] 非宗教式宣誓〔遗产税〕
x^)W}p" affordability 负担能力
NbUb LzE African Development Bank [AfDB] 非洲开发银行
Eanwk` Rx after-acquired property 事后取得的财产
6=g! Hs{ after-hours dealing 市后交易
v] hu5t after-tax profit 税后盈利；税后利润；税后溢利
O{ |Ug~ agency agreement 代理协议
@5*$yi 'Cp agency expenses 代理机构的开支
d c,qQM agency fee 代理费
-s9()K(vZG Agency Law 《代理法》
#,Cz+ k*4 agent 代理人；承销人
j},3@TFh agent of company 公司代理人
t-)d*|2n}o agent's fee 代理人费；经纪费
ygYy [IZ aggregate 总计；总数；总体数字
jAy 0k
aggregate amount 总款额；总额
X
v$"B-j aggregate assets and liabilities 总体资产与负债
.g!K| c aggregate at constant price 按固定价格计算的总体数字
ZFRKzPc
{V aggregate demand 总需求
z2[{3Kd* aggregate gross position 总持仓量
cSYMnB aggregate limit 总限额
@k-iy-|3 ) aggregate of salaries tax 合计薪俸税
"43F.!P aggregate performance 总体表现；总体业绩
V$3`y=8 aggregate supply 总体供应
[Lq9lw&
aggregate surplus 总盈余
;={3H_{3 aggregate total 整体总额
].Xh=7&2{ aggregate value 总值；合计价值
1EA#c> I$ aggregated basis 合计基准
d VyT ` aggregated net chargeable income 合计应课税入息实额
#N;McF;W aggregation 合并计算；合计；总和
R 0YWe aggregation of incomes of husband and wife 夫妇入息合并计算
K#xL- aggregation of property 财产的总和
2$ FH+wuW agio 差价；贴水
t"jiLOQ[6 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》
D4$2'h Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
/o9
0O& 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
[Z;ei1l Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
O9_SVXWVw 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
7R$O ~R3p Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
sq;3qbz 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Y ]bS=*q agreement for a settlement 授产协议
Q AX3*%h agreement for assignment 转让协议
1C(sBU" agreement for sale 售卖协议；买卖协议
+P%k@w#<Z agreement for sale and purchase 买卖协议
!TO+[g! agreement for the payment of interest 支付利息协议
z[' 2 agreement for the repayment of money 还款协议
D 3Tqk^5 agreement of reinsurance 再保险协议
rG3?Z^&R+ Agricultural Bank of China 中国农业银行
)Bu#ln " air passenger departure tax 飞机乘客离境税
AejM\#> Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
C!)ZRuRv airport tax 机场税
YFP< ^y= alcohol duty 酒精税
}!V-FAL alienation 让与；让渡；转让
<."KejXg- alimony 生活费；赡养费
kO4'|<
All Ordinaries Index [AOI] 所有普通股指数
Y-lTPR<Eq all risks 全险；综合险
bD. KD)5 All Sales Record for Stock Market 《股票市场成交报告》
CZog?O}< Allied Capital Resources Limited 新联财务有限公司
]Hg6Mz>Mj all-items index [Consumer Price Index] 总指数〔消费物价指数〕
t8M\ allocation letter 拨款信件
}VeE4-p B allocation of fund 分配款项；预留款项
v Q,<Ke+d allocation of profit 利润分配；溢利分配
K%1`LT5:~ allocation warrant 拨款令
ehTv@2b allotment 分配；配股
D! &]jkUN allotment notice 股份配售通知；配股通知
F ESl#.} allotment of shares 股份分配
/h8100 allowable 可获宽免；免税的
r+;k(HMY}[ allowable business loss 可扣除的营业亏损
R]3j6\ allowable expenses 可扣税的支出
Yz#E0aTTA allowance 免税额；津贴；备抵；准备金
_ Y7 Um allowance for debts 债项的免税额
`R!Q (rePx allowance for depreciation by wear and tear 耗损折旧免税额
g{CU1c)B allowance for funeral expenses 殡殓费的免税额
nf1O8FwRb allowance for inflation 为通货膨胀而预留的款项；通胀准备金
wV-9T*QrM allowance for repairs and outgoings 修葺及支出方面的免税额
ws B allowance to debtor 给债务人的津贴
.q1y)l-^Z alteration of capital 资本更改
AkCy
C1 alternate trustee 候补受托人
a(X V~o amalgamation 合并
c#TV2@ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
U9 jdb9 | ambit of charges 征税范围；收费范围
oRZe?h^r# amended valuation 经修订的估值
5+yy:#J] American Commodities Exchange 美国商品交易所
'}I GV`c American Express Bank Limited 美国运通银行
6-FM<@H{ American Stock Exchange 美国证券交易所
RK=Pm7L:`y amortization 摊销
S0M i amount due from banks 存放银行同业的款项
0#4A0[vV amount due from banks abroad 存放海外银行同业的款项
I51I(QF= amount due from holding companies 控股公司欠款
~F%sO'4! amount due from local banks 存放本港银行同业的款项
u U%Z%O amount due to banks 银行同业的存款
QseV\; z amount due to banks abroad 海外银行同业的存款
W 8F@nY amount due to holding companies 控股公司存款
s R/y | amount due to local banks 本港银行同业的存款
' x 5p ?m amount due to outport banks 外埠银行同业的存款
*W;;L_V" amount for note issue 发行纸币的款额
sf/m@425 amount of bond 担保契据的款额
TbLU[(m-n amount of consideration 代价款额
q3C amount of contribution 供款数额
(4?^X amount of indebtedness 负债款额
xT ( 0-o * amount of principal of the loan 贷款本金额
IwRP,MQ~ amount of rates chargeable 应征差饷数额
rgDl%X2B amount of share capital 股本额
g#`}HuPoE amount of sums assured 承保款额
e4|a^lS; amount of variation 变动幅度
c-_1tSh} amount of vote 拨款数额
R+z'6&/ =I amount payable 应付款额
uQ|LkL%< ^ amount receivable 应收款额
4ETHaIiWp Amsterdam Stock Exchange 阿姆斯特丹证券交易所
m#[9F']Z` analysis 分析
#+i:s92], ancillary risk 附属风险
B):ZX# annual account 周年帐目；周年帐目报表；年度决算；年结
LcB+L]( annual accounting date 年结日期
-xbs '[ annual allowance 每年免税额；年积金；年度津贴；年津
c Q'x]u_ annual balance 年度余额
mE _% annual disposable income 每年可动用收入
h=\1ZQKC) annual estimates 周年预算
/:ZwGyT; annual fee 年费
(:F]@vT annual general meeting 周年大会
~f"3Wa*\ B annual growth rate 年增率；每年增长率
kR 3wbA annual long-term supplement 长期个案每年补助金
vxOnv 8( annual pensionable emolument 可供计算退休金的年薪
(E7"GJ annual report 年报
]_ |'N7J Annual Report on the Consumer Price Index 《消费物价指数年报》
EIfqRR TA annual return 周年报表；周年申报表；每年报税表格
2vU -9p { Annual Return Rules 《周年报表规则》
_>BYU PY annual review of consumer prices 每年消费物价回顾
Zb2PFwcy annual roll-forward basis 逐年延展方式
x)Zb:" annual salary 年薪
8: )[. annual statement 年度报表；年度决算表
?zQW9e 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
w, up`W7, annuitant 年金受益人
K\xnQeS <W annuity 年金
QT
z N annuity contract 年金合约
`JY+3d,Ui annuity on human life 人寿年金
E)`0(Z:E antecedent debt 先前的债项
Z= Cw7 E ante-dated cheque 倒填日期支票
w>8kBQ?b anticipated expenditure 预期开支
` &bF@$(( anticipated net profit 预期纯利
?3a= u< anticipated revenue 预期收入
V)`A,7X anti-inflation measure 反通货膨胀措施
P{ 9wJ< anti-inflationary stance 反通货膨胀立场
,|A6l?iV apparent deficit 表面赤字
W -HOl!) apparent financial solvency 表面偿债能力
}EYmz/nN apparent partner 表面合伙人
Y652&{>q
application for personal assessment 个人入息课税申请书
ITg:OOQ application of fund 资金应用
cvo+{u$s application to release as liquidator and to destruct the books of accounts and documents
dNY'uv&Y 申请免除清盘人职务及毁灭帐簿与文件
Thu_`QP^ appointed actuary 委任精算师
B9[vv;lzu appointed auditor 委任核数师；委任审计师
M$.bC0}T appointed trustee 委任的受托人
60] VOQku appointer 委任人
YtKT3u:x apportioned pro rata 按比例分摊
pUS: HJk| apportionment 分配；分摊
7 )[2Ud8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
uF1 4 ; apportionment formula 分摊方程式
q,<l3r In apportionment of estate duty 遗产税的分摊
6 rj i Z% appraisal 估价；评估
}st~$JsV1 appreciable growth 可观增长
. AOc$Nt appreciable impact 显着影响
s,f2[6\ Y appreciable increase 可观增长
ms;zC/ appreciation 增值；升值
,9}JP v4Z appreciation against other currencies 相对其他货币升值
a'/C)fplL appreciation of the exchange value of Hong Kong dollar 港元汇值上升
G6qZ>-GiL appreciation tax 增值税
i 7PS=]TK\ appropriation 拨款；拨用；拨付
3 !8#wn appropriation account 拨款帐目
(9ZW^flY Appropriation Bill 拨款法案
AZE%fOG<i appropriation-in-aid system 补助拨款办法
)Ute approved assets 核准资产
kr|r- N` approved basket stock 认可一篮子证券
9H;Os:"\| approved budget 核准预算
}yn%_KQ0 approved charitable donation 认可慈善捐款
gK;dfrU.8Y approved charitable institution 认可慈善机构
X Db% - approved currency 核准货币；认可货币
kTfRm^ approved estimates 核准预算
n0gjcD HQ approved estimates of expenditure 核准开支预算
fa, :d8 approved overseas insurer 核准海外保险人
,jeHL@>w[ approved overseas trust company 核准海外信托公司
74:( -vS approved pooled investment fund 核准汇集投资基金
\m}a %/ approved provident fund scheme 认可公积金计划
<}A6 )=T approved provision 核准拨款
\)wVO*9*0 approved redeemable share 核准可赎回股份
v ;5-1 approved regional stock 认可地区性证券
J k`Jv; approved retirement scheme 认可退休金计划
kjp~:Bg_( approved subordinated loan 核准附属贷款
F):kF_ho arbitrage 套戥；套汇；套利
@BjB
Mi, arbitrageur 套戥者；套汇者
WRku Pj2 arbitrary amount 临时款项
A^+k A)8 arrangement 措施；安排；协定
-T1R}ew*t arrears 欠款
l3BN,HNv+ arrears of pay 欠付薪酬
u/wX7s arrears of revenue 逾期未收税款；逾期未收的帐项
s.rQiD articles of association 组织章程；组织细则；组织章程细则
xzA!,75@U Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
#o [n. ascertainment of profit 确定利润
xu"- Uj1 "Asia Clear" “亚洲结算系统”
,1B4FAR& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
S
LeA,T Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Q?LzL(OioN Asian Development Fund [ADF] 亚洲发展基金
7VZ ^J`3 Asian dollar bond 亚洲美元债券
Z.Z31yF:f Asian dollar market 亚洲美元市场
+mD; \iW] Asian dollar rate 亚洲美元利率
qi7*Jjk>90 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
j DEym&- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Z L0k asked price 沽盘；喊价；索价；卖方报价
EXjR&"R assessable income 应评税入息
5wh(Qdib assessable loss 应评税亏损
yx&}bu\ assessable profit 应评税利润
8 7 B$ assessable value 应评税值
Q .7X3 A8 assessed profit 估定利润
z1,#ma}. assessed value 经评估价值
m(:R (K(je assessment 评税；评定；估价；评税单
S1)g\Lv assessment number 评税编号；估价编号
MIl\Bn assessment of additional tax 补加税评税
CdC Y#$Z assessment of performance 业绩评估；实绩评价
*^7^g!=z2 Assessor 评税主任
B/K=\qmm asset price bubbles 资产价格泡沫
@oj_E0i3 asset-backed securities 具资产保证的证券
F?MVQ!K* assets accretion 资产增值
%La/E# assets and liabilities 资产与负债
<3tf(?*,k] assets betterment statement 资产递增表；资产改进表
SJO*g&duQ assets lending 实物放款；有抵押贷款
z=>P jIW assets of the company passing on the death 死者去世时转移的公司资产
>k@{NP2b assets pledged as security for liabilities 用作负债抵押的资产
C" `\[F`.k assets portfolio 资产投资组合
il{x?#Wrb assets price 资产价格
/8 `9SS assets quality 资产质素
S/y(1.wh assets realization 资产变现
RT'5i$q[ assets refinancing arrangement 资产再集资安排
d^$cx(2$D assets securitization 资产证券化
GmJ
\3]{PZ assets situated outside Hong Kong 在香港以外地方的资产
zK1\InP assets stripping 削减资产；拆卖资产
U
v>^ Z2 assets value 资产值
! @Vj&>mH$ assignee 承让人
w^HI
lA assignment 转让；转让书；转让契
bOrE86v: assignment of interest 权益转让
bT9:9LP assignment of letters patent and trade mark 专利证书及商标转让
rO#$SW$YW assignment of property 物业转让；物业转让书
JUDZ_cGr assignment right 转让权
j!Ys/ D assignor 转让人
SI%J+Y7 associate 有联系的人；有关连人士；相联者；合伙人；联系人
SJj_e- Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
#=Xa(<t associate member 附属会员
ujX \^c associated body corporate 相联法人团体
2++$ Ql/ associated company 相联公司；联属公司
2fc+ PE associated corporation 相联法团
n]5Pfg |a Association of Chartered Certified Accountants [ACCA] [United Kingdom]
<b\.d^ =B 公认会计师公会〔英国〕
GpO@1 C/ Association of Futures Exchange Brokers 香港期货经纪协会
!f/^1k}SR Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
>tL" 8@z9 association of underwriters 承保人组织
X,o ]tgg= assumption of control 接管
b+ZaZ\-y
| assurance 担保；保险；转易；转易书
iK'A m.o+ assurance of interest 权益的转易
ka R55 at 19XX price 按一九ＸＸ年价格计算
p>pAU$k{O at a discount 按赔价计算；按贴水价格计算；打折扣
s%> u[-9U at a premium 按溢价计算；按升水价格计算
"].TKF#yg at call 通知付款；按通知
j9 RpYz at constant market price 按固定市价计算
z=jzr=lP at constant price 按固定价格计算
j `3IizN2 at cost 按成本计算
?W?n l:F at current market price 按当时市价计算；按现时市价计算
B@ \0b| at current price 按当时价格计算；按现时价格计算
UQ^
)t
] at factor cost 按要素成本计算；按生产要素成本计算
jl]p e 7- at money-of-the-day price 按付款当日价格计算
>/@Q7V99{ at or better 按指定或较佳价位〔买卖指令〕
B1i'Mzm-4 at par 按面值计算；平价
5y0LkuRR: at sight 见票即付
T_)+l) at the close 按收市盘
r`u 9MJ* at the opening 按开市盘
!
c~3 `7v attestation 见证；见证条款
Z,Xi vU & at-the-money option 平价期权
fl BJO.2 attorney 受权人；受托代表人
#^i+'Z=L attornment 新拥有人承认书
cx )x="c attributable profit 可归属利润
+'` ^ N attributable share value 可归属股份价值
{=R
vFA Auckland Stock Exchange 奥克兰证券交易所
OQuTM[W auction 拍卖
zn* i auctioneer 拍卖商
T[0CD'|E audit 审计；核数
"6?Y$y/wm Audit Commission 审计署
r H jR 4q Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
T z+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〕
.J5or audit review 帐目审查
NH 1|_2 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
n=!5ha%#N audited account 审计帐目；经审计的帐目
)s 1
Ei 9J audited annual account 经审计的周年帐目
c1f`?i} . audited balance sheet 经审计的资产负债表
Hpp;dG auditor 核数师；核数主任；审计师
2PSv3?". auditor's certificate 核数师证明书；审计师证明书
)MM(HS auditor's report 核数师报告；审计师报告
Qej<(:J5 Aussie bond 澳元债券
uA%F0oM austerity budget 紧缩预算
XT==N-5, Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
e=u}J%| Australia All Ordinaries Index 澳洲所有普通股票指数
A#79$[>w Australian Dollar [AUD] 澳元
N *n?hN Australian Options Market 澳大利亚期权市场
><6g-+*k Australian Securities Commission 澳洲证券事务监察委员会
% = v<3 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2fUz}w ( Australian Stock Exchange 澳大利亚证券交易所
oX/#Mct{s Austrian Schilling [ATS] 奥地利先令
ju"j?2+F authentication 认证；鉴证
\W VY@eB authority to purchase 委托购买证；委购书
! - gOqo authorization 认可；核准；授权；授权书
VD=F{| ^ authorization by direction 指示授权
jLul:*
L authorization by instruction 指令授权
W?12'EG}xa authorization by warrant 令状授权
B"RZ px authorization of unit trust 单位信托的认可
#xrE^Txh authorized agent 指定代理人
_Nbh Wv authorized capital 法定资本
e=Kr>~q= authorized clerk 出市员
Dw2 $#d authorized dealer 认可交易商
FC YZ9L5uF authorized financial institution 认可财务机构
iJu$& u authorized fund 认可基金
j7Lw( A J authorized fund house 获授权的基金公司；认可基金公司
Tj=g[)+K authorized institution 认可机构
@/?$ ZX/e[ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
2)
A$ bx authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
SRk-3 : authorized insurer 获授权保险人；获认可承保人
RK=YFE 0 authorized investment 特准投资项目
?DJ,YY9P authorized person 获授权人
Dr"F5Wbg authorized representative 获授权代表
!1?Nc}T0Q& authorized share capital 法定股本
TWQ{,
B automated quotation system 自动报价系统
O7I|<H/gVE Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
tZY(r
{ 自动交易系统〔香港期货交易所有限公司〕
}Rq- IRa' automatic adjustment mechanism 自动调整机制
nF| m* _DW automatic adjustment system 自动调整系统
C[(Exe Automatic Clearing House 自动票据交换所
`L}Irt} automatic exchange rates accumulation system 自动化汇率累集系统
N+ R /ti Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
6~Xe$fP( automatic teller machine [ATM] 自动柜员机
@AkD-}^[ autopay 自动转帐
[P W*|U available assets 可用资产
l. i&.;f available fiscal reserve 现存财政储备
C{):jH,Rf available profit 可用利润
y#;@~S1W Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
V?Zvu9b& average 平均；平均数；海损
Eq/%k $6#1 average basic salary 平均基本薪金
G ;pxB,4s5 average consumer expenditure 平均消费开支；一般消费开支
$X;f z)u average cost 平均成本
jCbxI^3A average cost of land production 增辟土地平均成本
:j,e0#+sA average daily turnover 平均每日成交额
t%<d}QuHW average daily wage rate 平均每日工资率
zc-.W2"Hu average expenditure pattern 平均开支模式
J;BG/VI1 average growth rate 平均增长率
+hS}msu' average net fixed assets 固定资产平均净值
:ITz\m average of relatives 相对价格平均数
x:Kca3p v_ average price 平均价格
enT.9|vm/ average propensity to consume 平均消费倾向；一般消费倾向
EGyQ hZ mO average propensity to save 平均储蓄倾向；一般储蓄倾向
j^Z3 average rate 平均率
$
p{Q ]|ww average revenue 平均收入；平均收益
F/w!4,'<?5 average stock 平均库存；平均存货
.Su9fj y% average yearly rent 平均年租
G P/3r[MH avoidance of double taxation 避免双重课税
7nHlDPps) avoidance of tax 避税
