A:
_>:=<xyOq A share Ａ股；甲类股份
mG8 abatement of tax 减税；减扣免税额
oRJP5Y5na ABN AMRO Bank N.V. 荷兰银行
(1r>50Ge above-the-line expenditure 线上项目支出；经常预算支出
,[K) E above-the-line receipt 线上项目收入；经常预算收入
n 9-q5X^e> ABSA Asia Limited 南非联合亚洲有限公司
2YP"nj# absolute change 绝对数值变更
@ T~#Gwv absolute expenditure 实际开支
7 gR; absolute guideline figure 绝对准则数字
` $x#_-Hn absolute interest 绝对权益
o._#= 7|( absolute order of discharge 绝对破产解除令
7+Jma! o absolute profit margin 绝对利润幅度
2M( PH]D absolute value 实值；绝对值
B oiIr[ ( absolutely vested interest 绝对既得权益
h+'eFAZ absorbed cost 已吸收成本；已分摊成本
$xn%i\ absorption 吸收；分摊；合并
(=&bo p absorption rate 吸收率；摊配率；分摊率
3vGaT4TDx ACB Finance Limited 亚洲商业财务有限公司
U*+! w@
. acceptable form of reciprocity 合理的互惠条件
|@bNd7=2d acceptable rate 适当利率；适当汇率
Z@aL"@2]a acceptance agreement 承兑协议
RxDxLU2kt acceptance for honour 参加承兑
yfw>y=/p acceptor 承兑人；接受人；受票人
RT+30Q ? acceptor for honour 参加承兑人
hK9oe%kU~ accident insurance 意外保险
>J75T1PH= Accident Insurance Association of Hong Kong 香港意外保险公会
aBtfZDCfzp accident insurance scheme 意外保险计划
4`5Q t=} accident year basis 意外年度基准
E,yzy[gl accommodation 通融；贷款
O t4+VbB6 accommodation bill 通融票据；空头票据
R;-FZ@u/ accommodation party 汇票代发人
IM&7h!
l"| account balance 帐户余额；帐户结余
'8pPGh9D account book 帐簿
<n2{+eO account collected in advance 预收款项
I9j+x ]) account current book 往来帐簿
fM[fS?W account of after-acquired property 事后取得的财产报告
kKk |@ account of defaulter 拖欠帐目
&u`r E"" account payable 应付帐款
M0IqQM57N account payee only [A/C payee only] 只可转帐；存入收款人帐户
:>-sITeY account receivable 应收帐款
[F-u'h< *l account receivable report 应收帐款报表
&8YI)G% account statement 结单；帐单；会计财务报表
; dHOH\,: account title 帐户名称；会计科目
iKEKk\j-w accountant's report 会计师报告
L"vG:Mq@D Accountant's Report Rules 会计师报告规则
^)P5(fJ accounting and auditing procedure 会计与审计程序；会计与核数程序
I8oKa$RF Accounting Arrangements 《会计安排》
AiH DoV+- accounting basis 会计基础
LGg x.Z accounting by Official Receiver 破产管理署署长呈交的帐目
Q_|S^hx Q Accounting Circular 《会计通告》
\w\47/k{ accounting class 会计类别
Va[dZeoy accounting date 记帐日期；会计结算日期
<P hr`/ accounting for money 款项核算
{^O/MMB\\% Accounting Officer 会计主任
SVEA accounting period 会计报告期；会计期
}PD(kk6fX accounting policy 会计政策；会计方针
w0%ex#lkm accounting practice 会计惯例
]~x/8%e76 accounting principle 会计准则
hE`%1j2( accounting record 会计记录
D2*Q1n accounting report 会计报告
yD
id` ym Accounting Services Branch [Treasury] 会计事务部〔库务署〕
X1PlW8pd Accounting Society of China 中国会计学会
p){RS q accounting statement 会计报表
K.L+;
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MKYE]D; accounting transaction 会计事项；帐务交易
NTX+7 < accounting treatment 会计处理
R\=\6( " accounting year 会计年度
R#^pNJ N accretion 增值；添加
$A0]v!P~i- accrual 应计项目；应累算数目
yT9RNo/w accrual basis 应计制；权责发生制
-EIMh^ accrual basis accounting 应计制会计；权责发生制会计
?@BaBU:o`F accrue 应累算；应计
FHPZQ C8 accrued benefit 应累算利益
M]zNW{Xt accrued charges 应计费用
qf&{O:,Z accrued cumulative preference share dividend 应累算的累积优先股股息
8[P6c;\ accrued expenses 应累算费用
l8Iy 03H accrued interest payable 应付利息；应计未付利息
7 ( iRz accrued interest receivable 应收利息；应计未收利息
hQLx"R$ accrued right 累算权益
E0%Y%PQ**{ accruing profit 应累算的利润
F"? *@L accumulated fiscal reserve 累积财政储备
?BZ`mrH^ accumulated profit 累积利润；滚存溢利
X1 QZEl accumulated reserve 累积储备
k#G 7`dJl accumulation of surplus income 累积收益盈余
(dnc7KrM acquired assets 既得资产
K]Cs2IpI acquisition 收购；购置；取得
iK 0J{' acquisition cost 购置成本
HQj4h]O# acquisition expenses 购置费用
JWjp<{Q; 1 acquisition of 100% interest 收购全部股权
+uXnFf d^ acquisition of control 取得控制权
"JGig!9 acquisition of fixed assets 购置固定资产
+GtGyp acquisition of shell “买壳”
$>37 PVVW acquisition price 收购价
!/9Sb1_ ~ act of God 天灾
! { aA*E{ acting partner 执事合伙人
3$f5][+U active market 买卖活跃的市场；交投畅旺的市场；旺市
/'^>-!8_1 active partner 积极参与的合伙人
tl#s: active trading 交投活跃
6y!?xo t actual circulation 实际流通
L. ?dI82c actual cost 实际成本
gx
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actual expenditure 实际开支；实际支出
W
9MZ actual income 实际入息；实际收入；实际收益
m&c(N actual market 现货市场
\(t>(4s_~ actual price 现货价；实际价格
&8L\FAY0%9 actual profit 实际利润
TTak[e&j3 actual quotation 实盘；实际价位；实际报价
3Ya6yz actual year basis 按实际年度计算
'U Cx^- actuals 实货
Gf.o { actuarial investigation 精算调查
#u(,#(P'# actuarial principle 精算原则
KftM4SFbK actuarial report 精算师报告
Pu*UZ cXY Actuarial Society of Hong Kong 香港精算学会
|W];v@b\y actuarial valuation 精算师估值
eV}Tx;1|} actuary 精算师
RxG./GY ad referendum agreement 暂定协议；有待覆核的协定
@n'ss!h ad valorem duty 从价税；按值征税
YQsc(6 ad valorem duty system 从价税制
\`# 0,pLr ad valorem fee 从价费
HBGA
lZ ad valorem tariff 从价关税
Upen/1 bA additional allowance 额外免税额
m3e4 9 bP additional amount for unexpired risk 未过期风险的额外款额
LZ: \V)5+ additional assessable profit 补加应评税利润
ZO$T/GE6% additional assessment 补加评税
5ml}TSMu' additional commitment 额外承担
n:] 1^wX# additional commitment vote 额外承担拨款
|H@p^.; additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
glIIJ5d|, additional dependent parent allowance 供养父母额外免税额
IcA~f@ additional provision 额外拨款
eZ$1|Sj]j additional stamp duty 附加印花税
{-q TU6 additional tax 补加税罚款；补加税款
k=
1+mG Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Jtk(yp{Zz adjudged bankrupt 被裁定破产
[p<[83' ] adjudicated bankrupt 裁定破产人
~]+
jn adjudication fee 裁定费；评定印花税额手续费；评估契据费
e:occT adjudication of bankruptcy 裁定破产；宣告破产
&cE,9o%FZ adjudication of insolvency 裁定无力偿还债务
j"8N)la adjusted actual 经调整的实数；调整后的实数
izo
$0 adjusted current assets 经调整的流动资产；调整后的流动资产
j o#F& adjusted figure 经调整的数字；调整后的数额
Uwa1)Lwn adjusted liabilities 经调整的负债；调整后的负债
~[6|VpG c: adjusted loss 经调整的亏损；调整后的亏损
!qv;F?2
<g adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
k] YGD adjusted profit 经调整的利润；调整后的利润
W}3vY] adjusted surplus 经调整的盈余额；调整后的盈余额
feHAZ.8rp+ adjusted value 经调整的价值；调整后的价值
*&MkkI# adjustment 调整；修订；理算〔保险〕
LRs; >O adjustment centre 调剂中心
>*CK@"o adjustment lag 调整过程的时间差距；调整时差
L@GD$F=<0 adjustment mechanism 调整机制
^2@~AD`&h adjustment of loss 亏损调整
( Ad! hyE( adjustment process 调整过程；调整程序
o|C{ s adjustment range 调整幅度
;wB 3H administered exchange rate 受管制汇率
T0jJp7O Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
~cw wB{ administration expenses 行政费用
G"w Q(6J@ administration fee 手续费；行政费
mr.DP~O:9p administration in bankruptcy 破产管理
_"`h~jB administration order 遗产管理令
f
d5 ~'2 administrator 管理人；遗产管理人
X|G+N(`|( administrator of the estate 遗产管理人
Ry3 f'gx admission of debt 债项承认书
3/05ee;| admission of proof 接纳债权证明
Bk <P~-I advance 放贷款项；垫付款项；预支款项；预付款项
*h9vMks
o advance account 暂支帐目；预付款帐户
s50ln&2 advance compensation 预付补偿金
}C}_
I:=C advance from shareholder 股东垫款
UlytxWkUX advance pending reimbursement 预支以待日后付还
>^N :A advanced economy 先进经济体系
`;@ 4f |N9 advancement 预付；预付财产
PD4E& k advances warrant 垫款令
JnJz{(c
advancing 贷出
KYN{iaj adverse balance 逆差
="K>yUfcFl adverse exchange 逆汇
ObzlZP
r@ advertisement addressed to shareholders 在报章刊登的致股东通告
ry"zec
B advice for collection 托收通知书
(7,Aw f5D~ advice of drawing 提款通知书；汇票通知书
wYG0*!Vj advice of payment 付款通知
\>k+Oyj Advisory Committee [Securities and Futures Commission]
p7er04/}\ 谘询委员会〔证券及期货事务监察委员会〕
BZ9iy~ Advisory Committee on Diversification 经济多元化谘询委员会
"dTXT affidavit 誓章；遗产申报誓章
~yN,F pD affidavit of no receipt 述明无收款的誓章
yj zNU5F affiliate 联号；联营公司；附属公司
Xi.?9J`@ affiliated company 附属公司；联号；联营公司
]+P &Y: affirmation [estate duty] 非宗教式宣誓〔遗产税〕
W9"I++~f affordability 负担能力
*6tN o-)^ African Development Bank [AfDB] 非洲开发银行
C"<@EMU9 after-acquired property 事后取得的财产
t`B']Ac;T after-hours dealing 市后交易
4uA^/]ygo after-tax profit 税后盈利；税后利润；税后溢利
(=9&" UH agency agreement 代理协议
c2/HY8ttRD agency expenses 代理机构的开支
#J_i 5KmXJ agency fee 代理费
= @o } Agency Law 《代理法》
`m^O nH agent 代理人；承销人
qZe"'"3M agent of company 公司代理人
VWa(@ A agent's fee 代理人费；经纪费
Y{=@^4|] aggregate 总计；总数；总体数字
oDa{HP\O]W aggregate amount 总款额；总额
TZg7BLfy aggregate assets and liabilities 总体资产与负债
_!7o aggregate at constant price 按固定价格计算的总体数字
|sz9l/,lG aggregate demand 总需求
(i 8 t^ aggregate gross position 总持仓量
%3j5Q aggregate limit 总限额
)VC) } aggregate of salaries tax 合计薪俸税
PQ>J oRs aggregate performance 总体表现；总体业绩
T^_9R; aggregate supply 总体供应
nCU4a1rZ aggregate surplus 总盈余
L_,U *Jyo aggregate total 整体总额
jL SZ#H aggregate value 总值；合计价值
0J~4
aggregated basis 合计基准
~@JC1+ aggregated net chargeable income 合计应课税入息实额
&
j43DYw4 aggregation 合并计算；合计；总和
7}k8-:a% aggregation of incomes of husband and wife 夫妇入息合并计算
C# >C59 aggregation of property 财产的总和
t UQ)q agio 差价；贴水
d/1XL[& 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》
c3##:"wr Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
S J5kA` 《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》
s25012 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
SCij5il% 《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》
VzesqVx Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
5oS\ uX| 《香港政府和大韩民国政府关于相互促进和保护投资协定》
o6 /? WR 9 agreement for a settlement 授产协议
Cmj) CJ- agreement for assignment 转让协议
q@:&^CS agreement for sale 售卖协议；买卖协议
LxT ] - agreement for sale and purchase 买卖协议
YVT^}7# agreement for the payment of interest 支付利息协议
DZue .or agreement for the repayment of money 还款协议
s ><co] agreement of reinsurance 再保险协议
AM>:At Y Agricultural Bank of China 中国农业银行
N2>JG]G air passenger departure tax 飞机乘客离境税
bb{+ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
8{C3ijR airport tax 机场税
Tx*m
p+q alcohol duty 酒精税
#82B`y<<y/ alienation 让与；让渡；转让
hlRE\YO&8R alimony 生活费；赡养费
Y{KJk'xN5W All Ordinaries Index [AOI] 所有普通股指数
-M jRFa all risks 全险；综合险
KVuv%? All Sales Record for Stock Market 《股票市场成交报告》
0 N xaQ`\ Allied Capital Resources Limited 新联财务有限公司
(Gc l,IW all-items index [Consumer Price Index] 总指数〔消费物价指数〕
cc[w%jlA# allocation letter 拨款信件
yWzTHW`)Mr allocation of fund 分配款项；预留款项
Zu,f&smb allocation of profit 利润分配；溢利分配
*D,T}N allocation warrant 拨款令
E' Bt1 u allotment 分配；配股
.
fIodk allotment notice 股份配售通知；配股通知
a;K:~R+@, allotment of shares 股份分配
isjkfl-! allowable 可获宽免；免税的
]l%j>Vb!L allowable business loss 可扣除的营业亏损
{F j`'0Xu; allowable expenses 可扣税的支出
@UKd0kxPN{ allowance 免税额；津贴；备抵；准备金
C1=[\c~jw allowance for debts 债项的免税额
(k?OYz]c allowance for depreciation by wear and tear 耗损折旧免税额
PsLCO(26 allowance for funeral expenses 殡殓费的免税额
!ZRV\31% allowance for inflation 为通货膨胀而预留的款项；通胀准备金
iQKfx#kt allowance for repairs and outgoings 修葺及支出方面的免税额
h>wU';5#f allowance to debtor 给债务人的津贴
bm;4NA?Gg alteration of capital 资本更改
]9' \<uR alternate trustee 候补受托人
rhrlEf@ amalgamation 合并
]Uu/1TTf ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
|fUSq1// ambit of charges 征税范围；收费范围
DcOLK\ amended valuation 经修订的估值
hXCDlCO American Commodities Exchange 美国商品交易所
D )Zv American Express Bank Limited 美国运通银行
DCj!m<Y& American Stock Exchange 美国证券交易所
! >Xx</iD1 amortization 摊销
L|<Mtw amount due from banks 存放银行同业的款项
+ '`RJ,K+[ amount due from banks abroad 存放海外银行同业的款项
5G Kz@as8 amount due from holding companies 控股公司欠款
9g7T~|P amount due from local banks 存放本港银行同业的款项
%^S1 fUwT amount due to banks 银行同业的存款
zSu2B6 YU} amount due to banks abroad 海外银行同业的存款
Xy._&&pt amount due to holding companies 控股公司存款
J8jbtL O' amount due to local banks 本港银行同业的存款
g0l- n amount due to outport banks 外埠银行同业的存款
9; PtY dJ8 amount for note issue 发行纸币的款额
x RfX:3 amount of bond 担保契据的款额
2h=RNU| amount of consideration 代价款额
wNlp4Z'[ amount of contribution 供款数额
KnuqU2<
{ amount of indebtedness 负债款额
(f)QEho7 amount of principal of the loan 贷款本金额
F Ekx&9] amount of rates chargeable 应征差饷数额
s[hD9$VB> amount of share capital 股本额
W/ERqVZR] amount of sums assured 承保款额
R$q:Ct amount of variation 变动幅度
m*1=-" P amount of vote 拨款数额
R&?p^!`% amount payable 应付款额
i[B%:q:& amount receivable 应收款额
'
{Q L`L Amsterdam Stock Exchange 阿姆斯特丹证券交易所
^#nAS2w7U analysis 分析
j'Fni4; ancillary risk 附属风险
^dro*a, annual account 周年帐目；周年帐目报表；年度决算；年结
/#tOi[0[ annual accounting date 年结日期
U-@\V1;C annual allowance 每年免税额；年积金；年度津贴；年津
fIu/*PFPVY annual balance 年度余额
u7S7lR"lxW annual disposable income 每年可动用收入
o\N),;LM annual estimates 周年预算
2n \EZ annual fee 年费
n'SnqJ&} annual general meeting 周年大会
$3So`8Bm[$ annual growth rate 年增率；每年增长率
^Kn}{m/3Y annual long-term supplement 长期个案每年补助金
hQ9VcS6=gD annual pensionable emolument 可供计算退休金的年薪
+:b| I'S annual report 年报
r_QWt1K Annual Report on the Consumer Price Index 《消费物价指数年报》
~sOAm annual return 周年报表；周年申报表；每年报税表格
q N>j2~ Annual Return Rules 《周年报表规则》
*p"%cas annual review of consumer prices 每年消费物价回顾
%
74}H8q_z annual roll-forward basis 逐年延展方式
2?&h{PA+ annual salary 年薪
;aSEv"iWX annual statement 年度报表；年度决算表
K#>B'>A \ 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
gD-<^Q- annuitant 年金受益人
v''$qMQ) annuity 年金
hUqIjc uL4 annuity contract 年金合约
5( 3tPbm{ annuity on human life 人寿年金
GE |V^_|i antecedent debt 先前的债项
_o;alt ante-dated cheque 倒填日期支票
L~\Ir anticipated expenditure 预期开支
j
sm{| ' anticipated net profit 预期纯利
'h$1vT anticipated revenue 预期收入
T5ol2 anti-inflation measure 反通货膨胀措施
:p89J\ anti-inflationary stance 反通货膨胀立场
_f /6bpv apparent deficit 表面赤字
>y5~:L apparent financial solvency 表面偿债能力
ct`89~" apparent partner 表面合伙人
[j) :2 application for personal assessment 个人入息课税申请书
-{^Gzui application of fund 资金应用
vFor j*Xo application to release as liquidator and to destruct the books of accounts and documents
cY5h6+ _ 申请免除清盘人职务及毁灭帐簿与文件
<%! EI@N appointed actuary 委任精算师
{Wt=NI?Ow appointed auditor 委任核数师；委任审计师
7"1M3P5*8 appointed trustee 委任的受托人
gkDB8,C< j appointer 委任人
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9r ( apportioned pro rata 按比例分摊
4h- tR apportionment 分配；分摊
{D$+~ lO Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
8RB\P:6h apportionment formula 分摊方程式
Bx)4BPaN apportionment of estate duty 遗产税的分摊
opd^|x x0 appraisal 估价；评估
~OXPn9qPp appreciable growth 可观增长
5-*/wKjLz appreciable impact 显着影响
Vf0m7BJc3 appreciable increase 可观增长
}5EvBEv-) appreciation 增值；升值
[:Sl^ Z&6M appreciation against other currencies 相对其他货币升值
-GH>12YP appreciation of the exchange value of Hong Kong dollar 港元汇值上升
:U=*@p4? appreciation tax 增值税
dW6sA65<Y appropriation 拨款；拨用；拨付
MGK%F#P M appropriation account 拨款帐目
t~3!| @3i Appropriation Bill 拨款法案
`$05+UU appropriation-in-aid system 补助拨款办法
H+` Zp approved assets 核准资产
NSZ9M%7 approved basket stock 认可一篮子证券
W;Ct[Y 8m approved budget 核准预算
$/K<hT_ approved charitable donation 认可慈善捐款
? g}G#j approved charitable institution 认可慈善机构
,VI2dNst\ approved currency 核准货币；认可货币
6YNd;,it>p approved estimates 核准预算
L\a G.\ approved estimates of expenditure 核准开支预算
voiWf?X approved overseas insurer 核准海外保险人
5 y0 N }} approved overseas trust company 核准海外信托公司
wZ0RI{)s' approved pooled investment fund 核准汇集投资基金
X3@Uih}| approved provident fund scheme 认可公积金计划
;O+=
6>W approved provision 核准拨款
n H_M# approved redeemable share 核准可赎回股份
qf;x~1efC4 approved regional stock 认可地区性证券
PY[nnoF"| approved retirement scheme 认可退休金计划
0l;TZf=H approved subordinated loan 核准附属贷款
P`^nNX]x+, arbitrage 套戥；套汇；套利
0-6rIdDTM arbitrageur 套戥者；套汇者
]V^ >aUlj arbitrary amount 临时款项
H QX.oW arrangement 措施；安排；协定
G0)}?5L1J arrears 欠款
;0 FfP arrears of pay 欠付薪酬
,N93 H3 ( arrears of revenue 逾期未收税款；逾期未收的帐项
$i 1$nc8 articles of association 组织章程；组织细则；组织章程细则
wNtC5 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
:<hM@>eFn ascertainment of profit 确定利润
#A\@)wJ "Asia Clear" “亚洲结算系统”
{\ hjKP Asia Commercial Bank Ltd. 亚洲商业银行有限公司
zc K`hS Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
{u~JR(C: Asian Development Fund [ADF] 亚洲发展基金
]lqLC Asian dollar bond 亚洲美元债券
9(6f:D Asian dollar market 亚洲美元市场
F$M^}vsjGx Asian dollar rate 亚洲美元利率
lha)4d Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
#x*\dL Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
~bf 4_5 asked price 沽盘；喊价；索价；卖方报价
H%pD9'q~ assessable income 应评税入息
2{|Z?3FJ^ assessable loss 应评税亏损
SMo nJ;Y assessable profit 应评税利润
i]9C"Kw$L assessable value 应评税值
{^8?fJ/L assessed profit 估定利润
w {mw? 0 assessed value 经评估价值
xu\s2x$ assessment 评税；评定；估价；评税单
w$iQ,-- assessment number 评税编号；估价编号
R#HVrzOO|T assessment of additional tax 补加税评税
^p)#; $6b assessment of performance 业绩评估；实绩评价
OY Sq)!: Assessor 评税主任
'h R0JXy asset price bubbles 资产价格泡沫
GHY+q{'#V_ asset-backed securities 具资产保证的证券
|P@N}P@ assets accretion 资产增值
,R. rx oO assets and liabilities 资产与负债
gu|=uW K assets betterment statement 资产递增表；资产改进表
Wn2'uZ5If assets lending 实物放款；有抵押贷款
BMug 7 xl" assets of the company passing on the death 死者去世时转移的公司资产
-^+fZBU; assets pledged as security for liabilities 用作负债抵押的资产
^hNl6)hR assets portfolio 资产投资组合
8yk7d76Y assets price 资产价格
xpX<iT>5u assets quality 资产质素
{8>g?4Q# assets realization 资产变现
_iu~vU)r assets refinancing arrangement 资产再集资安排
F42<9 )I assets securitization 资产证券化
9TX2h0U? assets situated outside Hong Kong 在香港以外地方的资产
X !_&%^L ' assets stripping 削减资产；拆卖资产
e>6|# d assets value 资产值
DL`8qJ'mJs assignee 承让人
IdqCk0lVD assignment 转让；转让书；转让契
j"K^zh assignment of interest 权益转让
C#-HWoSi assignment of letters patent and trade mark 专利证书及商标转让
}{y)a< ` assignment of property 物业转让；物业转让书
EHN( K - assignment right 转让权
OClG dFJ| assignor 转让人
oqAO@<dL! associate 有联系的人；有关连人士；相联者；合伙人；联系人
aVCPaYe^ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
yIhPB8QL associate member 附属会员
s]]lB018O\ associated body corporate 相联法人团体
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7 associated company 相联公司；联属公司
?VlGTMaS+ associated corporation 相联法团
~UJ.A<>Fh Association of Chartered Certified Accountants [ACCA] [United Kingdom]
HjI Ihl?UY 公认会计师公会〔英国〕
~m_{&,C A. Association of Futures Exchange Brokers 香港期货经纪协会
w? >f:2(=[ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
~ | b\1SR association of underwriters 承保人组织
C$q};7b1N assumption of control 接管
3~{I/ft assurance 担保；保险；转易；转易书
2xf #@`U assurance of interest 权益的转易
? a#Gn2 at 19XX price 按一九ＸＸ年价格计算
( <YBvpt4> at a discount 按赔价计算；按贴水价格计算；打折扣
EsGf+-}|!0 at a premium 按溢价计算；按升水价格计算
6R,Y.srR at call 通知付款；按通知
( +Sv3h at constant market price 按固定市价计算
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0W J at constant price 按固定价格计算
9dq"x[ at cost 按成本计算
}4p)UX>aWT at current market price 按当时市价计算；按现时市价计算
Li]bU at current price 按当时价格计算；按现时价格计算
b"WF]x|^ at factor cost 按要素成本计算；按生产要素成本计算
b"uO BB at money-of-the-day price 按付款当日价格计算
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3i\j at or better 按指定或较佳价位〔买卖指令〕
\_WR:? l at par 按面值计算；平价
%cLS*=MO at sight 见票即付
j Yi,oE at the close 按收市盘
1aQm r=, at the opening 按开市盘
$2\ 8Rn6' attestation 见证；见证条款
~5'7u-; at-the-money option 平价期权
s3eS` rK- attorney 受权人；受托代表人
4j~q,# $LW attornment 新拥有人承认书
~n- Px) attributable profit 可归属利润
JcUU#> attributable share value 可归属股份价值
#B<EMGH Auckland Stock Exchange 奥克兰证券交易所
}[Z'Sg]s auction 拍卖
g3].STz6w auctioneer 拍卖商
OKAU*}_ audit 审计；核数
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D Audit Commission 审计署
+@=V}IO Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
yAfwQ$Ll7 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〕
q[ _qZ audit review 帐目审查
yfK}1mx)j Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
0u1ZU4+EC audited account 审计帐目；经审计的帐目
QuqznYSY{ audited annual account 经审计的周年帐目
dpTsTU!\ audited balance sheet 经审计的资产负债表
arDl2T,igF auditor 核数师；核数主任；审计师
g!R7C Rt% auditor's certificate 核数师证明书；审计师证明书
H, ]8[ qT< auditor's report 核数师报告；审计师报告
8'u9R~}) Aussie bond 澳元债券
h*%FZ}}`q austerity budget 紧缩预算
D3cJIVM Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
o>_})WM1[ Australia All Ordinaries Index 澳洲所有普通股票指数
rw,Ylr :3 Australian Dollar [AUD] 澳元
])wdd> ' Australian Options Market 澳大利亚期权市场
@>HTbs6W Australian Securities Commission 澳洲证券事务监察委员会
9T;4aP>6j# Australian Society of Certified Practising Accountants 澳洲执业会计师公会
tGgxI D Australian Stock Exchange 澳大利亚证券交易所
<Cv(@A-> Austrian Schilling [ATS] 奥地利先令
[K&%l]P7 authentication 认证；鉴证
[
N|X authority to purchase 委托购买证；委购书
!{g<RS( c authorization 认可；核准；授权；授权书
rz@q W 2 authorization by direction 指示授权
&J)<1!| authorization by instruction 指令授权
_ ;B wP authorization by warrant 令状授权
1(-!TJ{ authorization of unit trust 单位信托的认可
I )rO| authorized agent 指定代理人
;.V/ngaj authorized capital 法定资本
.JPN '; authorized clerk 出市员
1ZI1+TDH authorized dealer 认可交易商
0n{.96r0R authorized financial institution 认可财务机构
RNi%6A1 authorized fund 认可基金
\IE![=p\w authorized fund house 获授权的基金公司；认可基金公司
HohCb4do authorized institution 认可机构
rS{}[$Zpl authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
iX$G($[l( authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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IN|cv= authorized insurer 获授权保险人；获认可承保人
#B;P4n 3 authorized investment 特准投资项目
c,4~zN8Ou authorized person 获授权人
-g@!\{ authorized representative 获授权代表
m<h%BDSzr{ authorized share capital 法定股本
SLKpl LO automated quotation system 自动报价系统
Wd:pqhLh Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
umIGI 自动交易系统〔香港期货交易所有限公司〕
bZ\R0[0 automatic adjustment mechanism 自动调整机制
s0/O /G? automatic adjustment system 自动调整系统
$D1ha C L Automatic Clearing House 自动票据交换所
itg_+%^R automatic exchange rates accumulation system 自动化汇率累集系统
j(=w4Sd_W Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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m, automatic teller machine [ATM] 自动柜员机
0G+Q^]0 autopay 自动转帐
nF@**,C Q available assets 可用资产
@|\9<S available fiscal reserve 现存财政储备
R9U{r.AA available profit 可用利润
{Rkd;`Q`! Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
lS4r pbU_ average 平均；平均数；海损
?H=q! i average basic salary 平均基本薪金
L}`/v]E"eU average consumer expenditure 平均消费开支；一般消费开支
Am<5J,<uy average cost 平均成本
xU.1GI%UPu average cost of land production 增辟土地平均成本
fzIs^(:fl average daily turnover 平均每日成交额
; ~pgF_ average daily wage rate 平均每日工资率
r[S(VPo[() average expenditure pattern 平均开支模式
G :<f(G y average growth rate 平均增长率
cLV*5?gVO average net fixed assets 固定资产平均净值
<E2 IU~e average of relatives 相对价格平均数
e$Ksn_wEq average price 平均价格
BS9VwG <Z average propensity to consume 平均消费倾向；一般消费倾向
7%y$^B7{ average propensity to save 平均储蓄倾向；一般储蓄倾向
4yyw:" average rate 平均率
JT?u[p Q^ average revenue 平均收入；平均收益
d=D-s average stock 平均库存；平均存货
k,:W]KD average yearly rent 平均年租
=Kd'(ct avoidance of double taxation 避免双重课税
+<a\0FsD avoidance of tax 避税
