A:
i MF-TR A share Ａ股；甲类股份
] q|U0(q9 abatement of tax 减税；减扣免税额
Htce< H-P ABN AMRO Bank N.V. 荷兰银行
#D%l;A e above-the-line expenditure 线上项目支出；经常预算支出
is{H >#+" above-the-line receipt 线上项目收入；经常预算收入
YF)c .Q0 ABSA Asia Limited 南非联合亚洲有限公司
oox;8d4}y absolute change 绝对数值变更
TcH7!fUj absolute expenditure 实际开支
YS>VQl absolute guideline figure 绝对准则数字
&[[Hfs2:-] absolute interest 绝对权益
r@G34Q C+ absolute order of discharge 绝对破产解除令
4z^VwKH\ j absolute profit margin 绝对利润幅度
^{64b absolute value 实值；绝对值
JzkI!5c< j absolutely vested interest 绝对既得权益
nO8e'&| absorbed cost 已吸收成本；已分摊成本
@[O|n )7 absorption 吸收；分摊；合并
P2
z~U absorption rate 吸收率；摊配率；分摊率
`M ~-(,++ ACB Finance Limited 亚洲商业财务有限公司
KK /siG~O acceptable form of reciprocity 合理的互惠条件
2J t *s$ acceptable rate 适当利率；适当汇率
X>eFGCz}I acceptance agreement 承兑协议
0G8zFe*p acceptance for honour 参加承兑
H|<Zm:.%$ acceptor 承兑人；接受人；受票人
bqQR"; acceptor for honour 参加承兑人
h:r: qk accident insurance 意外保险
f|{&Y2h(R Accident Insurance Association of Hong Kong 香港意外保险公会
awOH50R accident insurance scheme 意外保险计划
b25C[C5C accident year basis 意外年度基准
ynZfO2kf accommodation 通融；贷款
dK7BjZTJo accommodation bill 通融票据；空头票据
+wm%`N;v< accommodation party 汇票代发人
`q7X(x account balance 帐户余额；帐户结余
}IV=qW, account book 帐簿
AL[,&_&uV account collected in advance 预收款项
8/W2;>?wKc account current book 往来帐簿
[f`7+RHrd account of after-acquired property 事后取得的财产报告
;_A?Zl} account of defaulter 拖欠帐目
et@<MU@ ` account payable 应付帐款
o AM)< #U> account payee only [A/C payee only] 只可转帐；存入收款人帐户
P"Y 7N?\]( account receivable 应收帐款
>'&|{s[ m account receivable report 应收帐款报表
R(#ZaFuo[ account statement 结单；帐单；会计财务报表
/Hyi/D{ W account title 帐户名称；会计科目
+\25ynM accountant's report 会计师报告
gO_d!x* Accountant's Report Rules 会计师报告规则
rC6{-42bb accounting and auditing procedure 会计与审计程序；会计与核数程序
GNM+sd y+ Accounting Arrangements 《会计安排》
uVzvUz{b accounting basis 会计基础
2E@y0[C? accounting by Official Receiver 破产管理署署长呈交的帐目
-~^sS LrbP Accounting Circular 《会计通告》
?PU7xO;_ accounting class 会计类别
.-c x9& accounting date 记帐日期；会计结算日期
D 8)6yPwE accounting for money 款项核算
R-1C#R[ Accounting Officer 会计主任
Gg5+Ap D accounting period 会计报告期；会计期
> |(L3UA9 accounting policy 会计政策；会计方针
'E4}++\ accounting practice 会计惯例
Eu$hC]w accounting principle 会计准则
q4Y7 HE|ym accounting record 会计记录
; r95i1a' accounting report 会计报告
g
?{o2gG Accounting Services Branch [Treasury] 会计事务部〔库务署〕
:+meaxbu Accounting Society of China 中国会计学会
cA B<'44R accounting statement 会计报表
QJU\YH%} accounting system 会计制度；会计系统
A%.Z esjAx accounting transaction 会计事项；帐务交易
o|y1 m7X accounting treatment 会计处理
jL:GP}I= accounting year 会计年度
8]xYE19= accretion 增值；添加
S.*LsrSV accrual 应计项目；应累算数目
_''9 -t;n, accrual basis 应计制；权责发生制
nYy+5u]FG accrual basis accounting 应计制会计；权责发生制会计
8l
>Xbz accrue 应累算；应计
1krSX 2L accrued benefit 应累算利益
e}TDo`q accrued charges 应计费用
GyQvodqD accrued cumulative preference share dividend 应累算的累积优先股股息
Qv 1cf accrued expenses 应累算费用
ria.MCe\! accrued interest payable 应付利息；应计未付利息
S X[ accrued interest receivable 应收利息；应计未收利息
r)[Xzn accrued right 累算权益
`"y:/F"{ accruing profit 应累算的利润
@$5= 4HA accumulated fiscal reserve 累积财政储备
y*#+:D]o* accumulated profit 累积利润；滚存溢利
E[ c6*I accumulated reserve 累积储备
y`8jz,&. accumulation of surplus income 累积收益盈余
m tVoA8(6 acquired assets 既得资产
h<bCm`qj acquisition 收购；购置；取得
j-7aJj % acquisition cost 购置成本
8_T9[ ]7V8 acquisition expenses 购置费用
\n ^;r|J7k acquisition of 100% interest 收购全部股权
m Q^SpK # acquisition of control 取得控制权
xtzkgb,0[ acquisition of fixed assets 购置固定资产
U i`#B acquisition of shell “买壳”
>lF@M- acquisition price 收购价
ricL.[v9S act of God 天灾
) RNB;K~s9 acting partner 执事合伙人
ma@!"Z8 S
active market 买卖活跃的市场；交投畅旺的市场；旺市
JHg
y&/ active partner 积极参与的合伙人
[rReBgV active trading 交投活跃
Sgn<=8,6c actual circulation 实际流通
0 t6DD actual cost 实际成本
DJ|lel/' actual expenditure 实际开支；实际支出
C(2kx4 n actual income 实际入息；实际收入；实际收益
RSu p _4A actual market 现货市场
pg{cZ1/ actual price 现货价；实际价格
NF'<8{~ actual profit 实际利润
_Oy;:XN actual quotation 实盘；实际价位；实际报价
N, 4hh? actual year basis 按实际年度计算
O[ F actuals 实货
#hXxrN actuarial investigation 精算调查
R_Z 9aQ actuarial principle 精算原则
TVAa/ _y2` actuarial report 精算师报告
Fmzkbt~oe Actuarial Society of Hong Kong 香港精算学会
XUTsW,WC actuarial valuation 精算师估值
o&>aYlXd actuary 精算师
TEi1,yc ad referendum agreement 暂定协议；有待覆核的协定
,iXQ"):!OB ad valorem duty 从价税；按值征税
*s|'V+1 ad valorem duty system 从价税制
OuyO_DSI ad valorem fee 从价费
i-R} O6 ad valorem tariff 从价关税
L)" CE]. additional allowance 额外免税额
# {@qC2!2/ additional amount for unexpired risk 未过期风险的额外款额
_,3%)sn-) additional assessable profit 补加应评税利润
z[0tM&pv additional assessment 补加评税
2W }j bOy additional commitment 额外承担
u=7 #_ZC9L additional commitment vote 额外承担拨款
piXL6V @c additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
C0CJ; additional dependent parent allowance 供养父母额外免税额
&!B4v<#, U additional provision 额外拨款
5.
+_'bF| additional stamp duty 附加印花税
+-qa7 additional tax 补加税罚款；补加税款
^;wz+u4^l Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
1wBmDEhS adjudged bankrupt 被裁定破产
I? _WV_T& adjudicated bankrupt 裁定破产人
x; A.Ll adjudication fee 裁定费；评定印花税额手续费；评估契据费
Av! xI adjudication of bankruptcy 裁定破产；宣告破产
|v_ttJ;+Y adjudication of insolvency 裁定无力偿还债务
LR3>_t adjusted actual 经调整的实数；调整后的实数
q2*1Gn9!j adjusted current assets 经调整的流动资产；调整后的流动资产
$J#Z`%B^y adjusted figure 经调整的数字；调整后的数额
,@\z{}~v adjusted liabilities 经调整的负债；调整后的负债
hP$5>G(3 adjusted loss 经调整的亏损；调整后的亏损
5 hW#BB adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
b"w@am>& adjusted profit 经调整的利润；调整后的利润
e'.CIspN adjusted surplus 经调整的盈余额；调整后的盈余额
12tk$FcY8* adjusted value 经调整的价值；调整后的价值
$4hi D;n adjustment 调整；修订；理算〔保险〕
NKl`IiGv adjustment centre 调剂中心
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H0b adjustment lag 调整过程的时间差距；调整时差
"G@(Cb*+T adjustment mechanism 调整机制
"iUh.c=0F, adjustment of loss 亏损调整
Ezr q2/~Q adjustment process 调整过程；调整程序
A0bR.*3 adjustment range 调整幅度
S84S/y administered exchange rate 受管制汇率
0{-?Wy Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+3Z+#nGtk administration expenses 行政费用
+%Z:k administration fee 手续费；行政费
Y ~@ ( administration in bankruptcy 破产管理
}yw>d\] f administration order 遗产管理令
mSGpxZ,IE administrator 管理人；遗产管理人
k t+h\^g administrator of the estate 遗产管理人
3 6t^iV*3 admission of debt 债项承认书
BDLJDyf B admission of proof 接纳债权证明
g!^me wtd advance 放贷款项；垫付款项；预支款项；预付款项
QWE \Ud.q advance account 暂支帐目；预付款帐户
2?:'p[z"] advance compensation 预付补偿金
i!iG7X)qT advance from shareholder 股东垫款
"bz]5c~ advance pending reimbursement 预支以待日后付还
c-U]3` ;Q advanced economy 先进经济体系
e@iz`~[ advancement 预付；预付财产
V>c !V9w advances warrant 垫款令
~zVe?(W advancing 贷出
/#zs adverse balance 逆差
oA3;P]~ [ adverse exchange 逆汇
*:ErZ UyQM advertisement addressed to shareholders 在报章刊登的致股东通告
)nrYxxN advice for collection 托收通知书
)>@%;\qV advice of drawing 提款通知书；汇票通知书
OxUc,%e9P advice of payment 付款通知
\\3 ?ij:v Advisory Committee [Securities and Futures Commission]
Vq'n$k } 谘询委员会〔证券及期货事务监察委员会〕
h.kjJ F Advisory Committee on Diversification 经济多元化谘询委员会
U5p 3b; affidavit 誓章；遗产申报誓章
`uC^"R(m affidavit of no receipt 述明无收款的誓章
JF= T_SH^U affiliate 联号；联营公司；附属公司
z <gII~% affiliated company 附属公司；联号；联营公司
TeF i[1 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
z L9:e7o affordability 负担能力
PbFbi hg African Development Bank [AfDB] 非洲开发银行
Q 7\j:. after-acquired property 事后取得的财产
POf xN. after-hours dealing 市后交易
t#w,G after-tax profit 税后盈利；税后利润；税后溢利
g! OcWy)7 agency agreement 代理协议
KNR7Igw? } agency expenses 代理机构的开支
bz.sWBugR agency fee 代理费
Y^ y:N$3$\ Agency Law 《代理法》
)Br# R:# agent 代理人；承销人
|(CgX6 l3 agent of company 公司代理人
>=;hnLu agent's fee 代理人费；经纪费
8fktk?| aggregate 总计；总数；总体数字
q/ (h{ cq aggregate amount 总款额；总额
x+b.9f4xJ aggregate assets and liabilities 总体资产与负债
VCwC$ts aggregate at constant price 按固定价格计算的总体数字
Yv0y8Vz@ aggregate demand 总需求
?Ezy0>j aggregate gross position 总持仓量
wN^^_ aggregate limit 总限额
6C/Pu!Sx? aggregate of salaries tax 合计薪俸税
oTri t_@3 aggregate performance 总体表现；总体业绩
mP's4 aggregate supply 总体供应
&h_Y?5k K aggregate surplus 总盈余
t+\ <i8 aggregate total 整体总额
Q$sC%P(y aggregate value 总值；合计价值
q(A_k+NL aggregated basis 合计基准
}$g"|;<ha aggregated net chargeable income 合计应课税入息实额
;#mm_*L%@ aggregation 合并计算；合计；总和
y>7 r;e aggregation of incomes of husband and wife 夫妇入息合并计算
i :jns>E aggregation of property 财产的总和
'H#0-V"= agio 差价；贴水
R< O Rw] Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
+\?+cXSc Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
mq (-L 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
c6AwO?x/ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
fzO h3FO+ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
<{@ D^L6h Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
\U##b~Z,g 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Y#6 LNI agreement for a settlement 授产协议
_>;{+XRX[ agreement for assignment 转让协议
X Vb9)a agreement for sale 售卖协议；买卖协议
L-9;" ]d~| agreement for sale and purchase 买卖协议
+ej5C:El_} agreement for the payment of interest 支付利息协议
T Qx <lw agreement for the repayment of money 还款协议
57O|e /2 agreement of reinsurance 再保险协议
IZ87Px>zL Agricultural Bank of China 中国农业银行
wQ [!~>A air passenger departure tax 飞机乘客离境税
]2 YC7 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
fRq+pUx U airport tax 机场税
0A- yQzL| alcohol duty 酒精税
1_l)$" alienation 让与；让渡；转让
pF9WKpzE
alimony 生活费；赡养费
6/ T/A+u All Ordinaries Index [AOI] 所有普通股指数
P&<NcOCL& all risks 全险；综合险
Onou:kmf1 All Sales Record for Stock Market 《股票市场成交报告》
$s-B Allied Capital Resources Limited 新联财务有限公司
v`G}sgn all-items index [Consumer Price Index] 总指数〔消费物价指数〕
lCBH3-0^ allocation letter 拨款信件
,~DKU*A_~ allocation of fund 分配款项；预留款项
)u 4=k( allocation of profit 利润分配；溢利分配
2%9 L'- allocation warrant 拨款令
?GqH/
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$yq76 allotment notice 股份配售通知；配股通知
.}T- R ? allotment of shares 股份分配
DtJ3`Jd allowable 可获宽免；免税的
yE(< F 2 allowable business loss 可扣除的营业亏损
f2 &6NC; allowable expenses 可扣税的支出
)1gT&sU 0 allowance 免税额；津贴；备抵；准备金
k8@bQ"#b allowance for debts 债项的免税额
xxr'g = allowance for depreciation by wear and tear 耗损折旧免税额
06Q9X!xD allowance for funeral expenses 殡殓费的免税额
s^4wn:*$zd allowance for inflation 为通货膨胀而预留的款项；通胀准备金
# p] V? allowance for repairs and outgoings 修葺及支出方面的免税额
XB B>" allowance to debtor 给债务人的津贴
S%B56|' alteration of capital 资本更改
Ye$;
d ~ alternate trustee 候补受托人
7G*rxn"d amalgamation 合并
g9NE>n(3 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
s@G E(Pu7 ambit of charges 征税范围；收费范围
yeBfzKI{b amended valuation 经修订的估值
XsDZ<j%x89 American Commodities Exchange 美国商品交易所
Ts3!m jn American Express Bank Limited 美国运通银行
7oc Ng American Stock Exchange 美国证券交易所
27,c}OS5 o amortization 摊销
7I@df.rf6J amount due from banks 存放银行同业的款项
{u9n?Z% amount due from banks abroad 存放海外银行同业的款项
hh5h \ZI% amount due from holding companies 控股公司欠款
4\k{E-x $ amount due from local banks 存放本港银行同业的款项
uI& 0/ amount due to banks 银行同业的存款
l!W!Gz0to amount due to banks abroad 海外银行同业的存款
(I(U23 A~ amount due to holding companies 控股公司存款
/ m,i,NX07 amount due to local banks 本港银行同业的存款
b\zq,0% amount due to outport banks 外埠银行同业的存款
2(Yg',aMY- amount for note issue 发行纸币的款额
)?$@cvf amount of bond 担保契据的款额
AK%&Kq&PaY amount of consideration 代价款额
cLvnLaA} amount of contribution 供款数额
lj:.} +]r amount of indebtedness 负债款额
w=: c7Y+ amount of principal of the loan 贷款本金额
p#-= mXE/2 amount of rates chargeable 应征差饷数额
m AY/ J0_ amount of share capital 股本额
>j*0fb!:] amount of sums assured 承保款额
s{{8!Q amount of variation 变动幅度
'tcve2Tt amount of vote 拨款数额
zAvI f amount payable 应付款额
@<X[,Mj amount receivable 应收款额
,fN <I Amsterdam Stock Exchange 阿姆斯特丹证券交易所
qFLt/
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_qpIdQBo ancillary risk 附属风险
>{-rl@^H: annual account 周年帐目；周年帐目报表；年度决算；年结
6e cx!uc$ annual accounting date 年结日期
)8'v@8;- annual allowance 每年免税额；年积金；年度津贴；年津
vILB$%I annual balance 年度余额
mwN "Cu 4t annual disposable income 每年可动用收入
m7Ry FnR2 annual estimates 周年预算
.j"heYF) annual fee 年费
x\yr~$}(J annual general meeting 周年大会
;]=@;? 9 annual growth rate 年增率；每年增长率
JUXBMYFus annual long-term supplement 长期个案每年补助金
!0 |&f>y annual pensionable emolument 可供计算退休金的年薪
L<XX?I\p annual report 年报
[+#k+*1 *o Annual Report on the Consumer Price Index 《消费物价指数年报》
\
bWy5/+ annual return 周年报表；周年申报表；每年报税表格
w ZbT*rU Annual Return Rules 《周年报表规则》
$sZ4r>- annual review of consumer prices 每年消费物价回顾
Z#[%JUYp' annual roll-forward basis 逐年延展方式
+Z GH annual salary 年薪
k 6GQH@y! annual statement 年度报表；年度决算表
xDSiT p=)O Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
qW|h"9sr annuitant 年金受益人
~X %cbFom= annuity 年金
2']0c
z annuity contract 年金合约
qu]a+cYY annuity on human life 人寿年金
"*V'
antecedent debt 先前的债项
= CS$c? ante-dated cheque 倒填日期支票
*f{ 4 _ts anticipated expenditure 预期开支
,KF>@3f anticipated net profit 预期纯利
6 OvH"/X4 anticipated revenue 预期收入
zlTLp-^Y anti-inflation measure 反通货膨胀措施
SB5qm?pT8< anti-inflationary stance 反通货膨胀立场
b"`fS`@/MW apparent deficit 表面赤字
H@ty'z ? apparent financial solvency 表面偿债能力
M?hPlo"_ apparent partner 表面合伙人
K`ygW|?gt application for personal assessment 个人入息课税申请书
LWSy"Cs* application of fund 资金应用
3m2y<l< application to release as liquidator and to destruct the books of accounts and documents
dl |$pm@x 申请免除清盘人职务及毁灭帐簿与文件
h.Sb ds appointed actuary 委任精算师
s|Vs#o.P) appointed auditor 委任核数师；委任审计师
.i*ja* appointed trustee 委任的受托人
NS+u i y appointer 委任人
- em3 #V apportioned pro rata 按比例分摊
q$IU!I4 apportionment 分配；分摊
M19 5[] Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
TaKHr$h apportionment formula 分摊方程式
.L^;aL apportionment of estate duty 遗产税的分摊
eI|~neh appraisal 估价；评估
YnDaB px appreciable growth 可观增长
MrOts X appreciable impact 显着影响
^L
Xr4 appreciable increase 可观增长
D62'bFB^ appreciation 增值；升值
`/wXx5n5< appreciation against other currencies 相对其他货币升值
3/&
|Z<f appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Z/v )^VR appreciation tax 增值税
B>z^W+Unyn appropriation 拨款；拨用；拨付
C:bA:O appropriation account 拨款帐目
<S;YNHLC Appropriation Bill 拨款法案
XRyeEwA;pp appropriation-in-aid system 补助拨款办法
m9j jKu]| approved assets 核准资产
;i+(Q%LO approved basket stock 认可一篮子证券
`Pwf?_2n- approved budget 核准预算
2)n%rvCQ approved charitable donation 认可慈善捐款
Gz8JOl approved charitable institution 认可慈善机构
LUz` P 6 approved currency 核准货币；认可货币
y^kC2DS approved estimates 核准预算
a{%EHL,F approved estimates of expenditure 核准开支预算
U~c9PqjZ approved overseas insurer 核准海外保险人
R iV]SgV 9 approved overseas trust company 核准海外信托公司
S_VzmCi approved pooled investment fund 核准汇集投资基金
- ~lrv#5Q approved provident fund scheme 认可公积金计划
!VrBoU 4<d approved provision 核准拨款
YxA nh approved redeemable share 核准可赎回股份
R_Bf JD . approved regional stock 认可地区性证券
=FFs8&PKys approved retirement scheme 认可退休金计划
rfZg approved subordinated loan 核准附属贷款
^BI&-bR@ arbitrage 套戥；套汇；套利
9+5F(pd( arbitrageur 套戥者；套汇者
c] z^(:_> arbitrary amount 临时款项
0&r}'f ? arrangement 措施；安排；协定
OT)`)PZ" arrears 欠款
=U:]x'g( arrears of pay 欠付薪酬
CaoQPb* arrears of revenue 逾期未收税款；逾期未收的帐项
&;Go CU Le articles of association 组织章程；组织细则；组织章程细则
S=~+e{ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
T).}~ i;! ascertainment of profit 确定利润
{c&9}u$e "Asia Clear" “亚洲结算系统”
g K dNg U Asia Commercial Bank Ltd. 亚洲商业银行有限公司
"[Tr"nI Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Kj6+$l Asian Development Fund [ADF] 亚洲发展基金
6e}T
zc\@( Asian dollar bond 亚洲美元债券
A? )(^ Asian dollar market 亚洲美元市场
nRX<$OzT V Asian dollar rate 亚洲美元利率
3z8zZ1uzU Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
l|9'l[} & Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
f\~w!- asked price 沽盘；喊价；索价；卖方报价
xu;^F assessable income 应评税入息
PM {L}tEQ assessable loss 应评税亏损
:X *uE^bH assessable profit 应评税利润
l?;ReK.r assessable value 应评税值
f9n4/(C y assessed profit 估定利润
)oS~ish assessed value 经评估价值
d{C8}U assessment 评税；评定；估价；评税单
jar?"o assessment number 评税编号；估价编号
mj9]M?] assessment of additional tax 补加税评税
X<1y mb3 assessment of performance 业绩评估；实绩评价
[FW B Assessor 评税主任
W}wd?WIps asset price bubbles 资产价格泡沫
H@k$sZ. asset-backed securities 具资产保证的证券
^1--7#H assets accretion 资产增值
UB% ;P-RD assets and liabilities 资产与负债
`WQpGBS_z_ assets betterment statement 资产递增表；资产改进表
lw4#C`bx assets lending 实物放款；有抵押贷款
6b!1j,\Vx assets of the company passing on the death 死者去世时转移的公司资产
|txzIc.# assets pledged as security for liabilities 用作负债抵押的资产
'_g *I assets portfolio 资产投资组合
Yt4v}{+ assets price 资产价格
)IE) a[wo assets quality 资产质素
*I9G" R8 assets realization 资产变现
kaC n@$ assets refinancing arrangement 资产再集资安排
W*4!A\K assets securitization 资产证券化
qEjsAL assets situated outside Hong Kong 在香港以外地方的资产
CR|>?9V assets stripping 削减资产；拆卖资产
`R$bx 64 assets value 资产值
{Z[kvXf"mZ assignee 承让人
\l 3M\$oS> assignment 转让；转让书；转让契
`k08M) assignment of interest 权益转让
TR{ dNO!q assignment of letters patent and trade mark 专利证书及商标转让
ayA_[{j%X assignment of property 物业转让；物业转让书
:!,.c $M assignment right 转让权
81wmKqDEs assignor 转让人
e A/}$.R associate 有联系的人；有关连人士；相联者；合伙人；联系人
a6o p Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
A?c?( ~9O associate member 附属会员
Gs}lw'pK associated body corporate 相联法人团体
jg3['hTJT associated company 相联公司；联属公司
%,) Xi associated corporation 相联法团
q0\$wI Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9Mv4=k^7|4 公认会计师公会〔英国〕
9893{}\cB Association of Futures Exchange Brokers 香港期货经纪协会
+T7FG_ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
<^8OYnp association of underwriters 承保人组织
Y[fbmn ^ assumption of control 接管
Lismo # assurance 担保；保险；转易；转易书
a.AEF P4N assurance of interest 权益的转易
h^b = at 19XX price 按一九ＸＸ年价格计算
]g9n#$|. at a discount 按赔价计算；按贴水价格计算；打折扣
=iPQ\_ON@ at a premium 按溢价计算；按升水价格计算
u\UI6/ at call 通知付款；按通知
jTY{MY Jh at constant market price 按固定市价计算
e?-LB at constant price 按固定价格计算
9,
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N{zou?+ at current market price 按当时市价计算；按现时市价计算
E`uK7 2j at current price 按当时价格计算；按现时价格计算
/s`xPx vt at factor cost 按要素成本计算；按生产要素成本计算
3-2?mV>5 at money-of-the-day price 按付款当日价格计算
UgLJV2M6 at or better 按指定或较佳价位〔买卖指令〕
mHC36 ba at par 按面值计算；平价
GJuU?h#:/{ at sight 见票即付
;V1e>?3 at the close 按收市盘
H*>5ne=x at the opening 按开市盘
3b B%@^< attestation 见证；见证条款
gH/k}M7tA# at-the-money option 平价期权
) $I"LyK) attorney 受权人；受托代表人
(%;D&
~%o attornment 新拥有人承认书
]5J*UZ} attributable profit 可归属利润
R
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885
,3AdA Auckland Stock Exchange 奥克兰证券交易所
22m'+3I~Y auction 拍卖
(fWQ?6[ auctioneer 拍卖商
y]f| U-f:~ audit 审计；核数
ZbcpE~<a Audit Commission 审计署
cY*lsBo Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
J7r fHhz 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
cV )~%e/ audit review 帐目审查
GD .>u Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
93#wU }) audited account 审计帐目；经审计的帐目
iD9hqiX& audited annual account 经审计的周年帐目
MMU w+jM4 audited balance sheet 经审计的资产负债表
#Y<b'7yJ auditor 核数师；核数主任；审计师
b ~ FmX auditor's certificate 核数师证明书；审计师证明书
aD3Q-a[ auditor's report 核数师报告；审计师报告
5($
'@ u Aussie bond 澳元债券
pG:)u
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u@zBE?
g Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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QX Australia All Ordinaries Index 澳洲所有普通股票指数
uc;QSVWGy8 Australian Dollar [AUD] 澳元
9Uh nr]J. Australian Options Market 澳大利亚期权市场
tt>=Vt ' Australian Securities Commission 澳洲证券事务监察委员会
h9J Australian Society of Certified Practising Accountants 澳洲执业会计师公会
S b3@7^ Australian Stock Exchange 澳大利亚证券交易所
uw@|Y{(K r Austrian Schilling [ATS] 奥地利先令
hC = ="4 - authentication 认证；鉴证
x;R9Gc[5 authority to purchase 委托购买证；委购书
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A r*<,6 authorization 认可；核准；授权；授权书
Z? -l -s K authorization by direction 指示授权
T/C1x9=? authorization by instruction 指令授权
1e^-_Bo6'o authorization by warrant 令状授权
(wIpq<% authorization of unit trust 单位信托的认可
ouUU(jj02 authorized agent 指定代理人
\6${Na' \ authorized capital 法定资本
c
=i 6 authorized clerk 出市员
JEes'H}Y authorized dealer 认可交易商
pc%_ :> authorized financial institution 认可财务机构
1 {V* (=Tp authorized fund 认可基金
xTL"%'| authorized fund house 获授权的基金公司；认可基金公司
SLc'1{ authorized institution 认可机构
07+Qai-] authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
<kmn3w,vi authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
w ~g)Dz2G authorized insurer 获授权保险人；获认可承保人
`4 A%BKYB authorized investment 特准投资项目
F
'U G p authorized person 获授权人
@YTZnGG* authorized representative 获授权代表
Io&F0~Z;;( authorized share capital 法定股本
r 6STc,%5 automated quotation system 自动报价系统
~(`iR xK Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
kSw.Q2 ao 自动交易系统〔香港期货交易所有限公司〕
~dK)U*Q automatic adjustment mechanism 自动调整机制
IPnbR)[% automatic adjustment system 自动调整系统
OsR4oT Automatic Clearing House 自动票据交换所
fW4N +2 automatic exchange rates accumulation system 自动化汇率累集系统
U{o0Posg Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Hd)4_
uBt automatic teller machine [ATM] 自动柜员机
dLm~]V3 autopay 自动转帐
=6TD3k6(2 available assets 可用资产
;[@<
, available fiscal reserve 现存财政储备
Ui 7S8c#tH available profit 可用利润
u1&pJLK0[ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
3say&|kJ average 平均；平均数；海损
Y m|zM1qc average basic salary 平均基本薪金
v7/ qJ9l average consumer expenditure 平均消费开支；一般消费开支
}ya9 +?I average cost 平均成本
pRj1b^F5y average cost of land production 增辟土地平均成本
D[)g-_3f6< average daily turnover 平均每日成交额
Dw^d!%Ala average daily wage rate 平均每日工资率
GRb"jF>ut average expenditure pattern 平均开支模式
o84!$2P+w average growth rate 平均增长率
;p#)z/zZ average net fixed assets 固定资产平均净值
MI@id average of relatives 相对价格平均数
?j8F5(HF? average price 平均价格
B@l/'$ G average propensity to consume 平均消费倾向；一般消费倾向
;%AK< RT average propensity to save 平均储蓄倾向；一般储蓄倾向
xS`>[8?3<T average rate 平均率
g Xvuv^ average revenue 平均收入；平均收益
kfBVF%90 average stock 平均库存；平均存货
V Z;A SA?; average yearly rent 平均年租
@%K@oD L avoidance of double taxation 避免双重课税
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