A:
o#w6]Fmc A share Ａ股；甲类股份
x\t>|DB abatement of tax 减税；减扣免税额
e2Xx7*vS ABN AMRO Bank N.V. 荷兰银行
r+
vtKb above-the-line expenditure 线上项目支出；经常预算支出
O|a v( F9 above-the-line receipt 线上项目收入；经常预算收入
<!=TxV>}A ABSA Asia Limited 南非联合亚洲有限公司
U>X06T absolute change 绝对数值变更
<2,@rYe/ absolute expenditure 实际开支
Fbk<qQH absolute guideline figure 绝对准则数字
mflI> J=g absolute interest 绝对权益
`DJIY_{-2 absolute order of discharge 绝对破产解除令
hW /*]7AM^ absolute profit margin 绝对利润幅度
Gt- -7S absolute value 实值；绝对值
4 (Y5n? / absolutely vested interest 绝对既得权益
]kKf4SJZFU absorbed cost 已吸收成本；已分摊成本
+Cau /sPXL absorption 吸收；分摊；合并
0&EX -DbV absorption rate 吸收率；摊配率；分摊率
n>iPA D ACB Finance Limited 亚洲商业财务有限公司
{4:En; acceptable form of reciprocity 合理的互惠条件
y@hd N=- acceptable rate 适当利率；适当汇率
A7:
o q7b acceptance agreement 承兑协议
* ~fN^{B'! acceptance for honour 参加承兑
z<@$$Z=0UF acceptor 承兑人；接受人；受票人
i*2z7M Y
acceptor for honour 参加承兑人
WgY\m& accident insurance 意外保险
-3KB:K< Accident Insurance Association of Hong Kong 香港意外保险公会
rhL<JTS accident insurance scheme 意外保险计划
R HF;AX n accident year basis 意外年度基准
\ iP[iE= accommodation 通融；贷款
zBc7bb K accommodation bill 通融票据；空头票据
hvpn=0@ M accommodation party 汇票代发人
%/'[GC'y! account balance 帐户余额；帐户结余
faJ5f. account book 帐簿
8V4Qyi|@F account collected in advance 预收款项
hefV0)4K account current book 往来帐簿
{CGk5` g~ account of after-acquired property 事后取得的财产报告
KY_qK)H account of defaulter 拖欠帐目
%%-kUe account payable 应付帐款
&[3!Lk`.0 account payee only [A/C payee only] 只可转帐；存入收款人帐户
g%\e80~1 ( account receivable 应收帐款
8# oF7eE account receivable report 应收帐款报表
4NEk#n account statement 结单；帐单；会计财务报表
t+h"Y iT account title 帐户名称；会计科目
sI^1c$sBN accountant's report 会计师报告
r2xlcSn% Accountant's Report Rules 会计师报告规则
]|732Z accounting and auditing procedure 会计与审计程序；会计与核数程序
`|PxEif+J Accounting Arrangements 《会计安排》
`zep`j& 8^ accounting basis 会计基础
3K#e]zoI accounting by Official Receiver 破产管理署署长呈交的帐目
&1Az`[zKGW Accounting Circular 《会计通告》
cBm3|@7 accounting class 会计类别
N Z.aI{ accounting date 记帐日期；会计结算日期
f0hi70\(X accounting for money 款项核算
} g
Accounting Officer 会计主任
0 TS:o/{(a accounting period 会计报告期；会计期
t@4vEKw?.X accounting policy 会计政策；会计方针
xt`znNN accounting practice 会计惯例
`rs1!ZJ, accounting principle 会计准则
[ PQG]" accounting record 会计记录
r@n% accounting report 会计报告
b,K1EEJ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
16aa IK Accounting Society of China 中国会计学会
1}'J bj"/ accounting statement 会计报表
2.:b accounting system 会计制度；会计系统
S[ 2`7'XV accounting transaction 会计事项；帐务交易
2C-Ro Z~ accounting treatment 会计处理
gr-%9=U q accounting year 会计年度
PH=wP ft accretion 增值；添加
t8^*s<O accrual 应计项目；应累算数目
v =W%|iZ accrual basis 应计制；权责发生制
(8>k_ accrual basis accounting 应计制会计；权责发生制会计
WK<pZ *x accrue 应累算；应计
4H " *.l accrued benefit 应累算利益
wYF)G;[wM accrued charges 应计费用
Gge"`AT accrued cumulative preference share dividend 应累算的累积优先股股息
_p~
`nQ=7 accrued expenses 应累算费用
,
D&FCs%v accrued interest payable 应付利息；应计未付利息
Z`: V~8=l accrued interest receivable 应收利息；应计未收利息
1-b,X]i accrued right 累算权益
{`}RYfZ accruing profit 应累算的利润
?s_q|d_ accumulated fiscal reserve 累积财政储备
MQ,2v.
vZ. accumulated profit 累积利润；滚存溢利
>%W"u` Q accumulated reserve 累积储备
m\k$L7O accumulation of surplus income 累积收益盈余
>4ALF[oH1J acquired assets 既得资产
"w7:{E5e acquisition 收购；购置；取得
'<@ PgO~ acquisition cost 购置成本
8>epKFEg acquisition expenses 购置费用
$4eogI7N>w acquisition of 100% interest 收购全部股权
( d~'H{q acquisition of control 取得控制权
Cf10 ud acquisition of fixed assets 购置固定资产
&2Y>yFB
, acquisition of shell “买壳”
~E`l4'g? acquisition price 收购价
5\a5^FK~ act of God 天灾
<vj&e(D ^ acting partner 执事合伙人
MW&;{m?2( active market 买卖活跃的市场；交投畅旺的市场；旺市
HAU8H' h active partner 积极参与的合伙人
QX8N p{g- active trading 交投活跃
Oi{jz P actual circulation 实际流通
F4:ssy^ actual cost 实际成本
jy1*E3vQ actual expenditure 实际开支；实际支出
b. t] p actual income 实际入息；实际收入；实际收益
?^6RFbke+ actual market 现货市场
4f/8APA actual price 现货价；实际价格
7zNyH(. actual profit 实际利润
apYf,"|9 actual quotation 实盘；实际价位；实际报价
?HBc7$nW actual year basis 按实际年度计算
a u#IA actuals 实货
'DKP-R" actuarial investigation 精算调查
AAs&wYp8Yh actuarial principle 精算原则
:|d3BuY actuarial report 精算师报告
muY4:F.C( Actuarial Society of Hong Kong 香港精算学会
Dui<$ jl0b actuarial valuation 精算师估值
ho0T$ hB actuary 精算师
@F=4B0= ad referendum agreement 暂定协议；有待覆核的协定
Uyv FR @ ad valorem duty 从价税；按值征税
w1.KRe{M ad valorem duty system 从价税制
"V^(i%E; ad valorem fee 从价费
z:acrQwJ?1 ad valorem tariff 从价关税
0Uybh.dC additional allowance 额外免税额
Yr0%ZYfN additional amount for unexpired risk 未过期风险的额外款额
p;C`n )7P7 additional assessable profit 补加应评税利润
Dn9Ta}miTO additional assessment 补加评税
o05) I2 additional commitment 额外承担
Dzp9BRS
2f additional commitment vote 额外承担拨款
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^D10Nf* additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=b 6Q2s,i additional dependent parent allowance 供养父母额外免税额
=>ignoeI additional provision 额外拨款
xr o additional stamp duty 附加印花税
2!l)% F` additional tax 补加税罚款；补加税款
F9Mv$ g79 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
]ul]L
R%. adjudged bankrupt 被裁定破产
|>d5 6 adjudicated bankrupt 裁定破产人
+A/n <VH adjudication fee 裁定费；评定印花税额手续费；评估契据费
8Kv=Zp,?` adjudication of bankruptcy 裁定破产；宣告破产
z}kD :A)a adjudication of insolvency 裁定无力偿还债务
cn Q(
G$kh adjusted actual 经调整的实数；调整后的实数
@y)fR.!)1$ adjusted current assets 经调整的流动资产；调整后的流动资产
F2lTDuk>C adjusted figure 经调整的数字；调整后的数额
:Oy9`vv adjusted liabilities 经调整的负债；调整后的负债
v vOG]2z adjusted loss 经调整的亏损；调整后的亏损
Ey 4GyA l 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
D4[t@* m>7 adjusted profit 经调整的利润；调整后的利润
8 \%*4L' adjusted surplus 经调整的盈余额；调整后的盈余额
MdCEp1Z adjusted value 经调整的价值；调整后的价值
:+en8^r% adjustment 调整；修订；理算〔保险〕
#_ |6yo} adjustment centre 调剂中心
bT0CQ_g21 adjustment lag 调整过程的时间差距；调整时差
h _f A adjustment mechanism 调整机制
=C u ! adjustment of loss 亏损调整
D/B b)]9I adjustment process 调整过程；调整程序
#6@7XC adjustment range 调整幅度
>e'6RZRLA administered exchange rate 受管制汇率
l2._Z
Py Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
mD=x3d administration expenses 行政费用
4IIe1
.{ administration fee 手续费；行政费
abx /h#_q administration in bankruptcy 破产管理
m)g:@^$ administration order 遗产管理令
a%V6RyT4qW administrator 管理人；遗产管理人
m.Yj{u8zX administrator of the estate 遗产管理人
[3}m|W< admission of debt 债项承认书
0L eR#l:I admission of proof 接纳债权证明
M qFuZg advance 放贷款项；垫付款项；预支款项；预付款项
p^<*v8,~7 advance account 暂支帐目；预付款帐户
[y&yy|*\ advance compensation 预付补偿金
{OH "d advance from shareholder 股东垫款
j/ow8Jmc* advance pending reimbursement 预支以待日后付还
1 cvoI advanced economy 先进经济体系
r[ ni{ & advancement 预付；预付财产
&,JrhMr\ advances warrant 垫款令
$!H;,Jxv advancing 贷出
\u 9l4 adverse balance 逆差
:G!i]1x< adverse exchange 逆汇
P uYAoKG advertisement addressed to shareholders 在报章刊登的致股东通告
l`>|XUf6 advice for collection 托收通知书
At3> advice of drawing 提款通知书；汇票通知书
I($0&Y\De advice of payment 付款通知
z.P<)[LUc Advisory Committee [Securities and Futures Commission]
`bY >f_5+ 谘询委员会〔证券及期货事务监察委员会〕
62 )Qr
Advisory Committee on Diversification 经济多元化谘询委员会
"tdF #>x affidavit 誓章；遗产申报誓章
pL 2P
. affidavit of no receipt 述明无收款的誓章
~XU% _Hz affiliate 联号；联营公司；附属公司
5e1 ;m6 affiliated company 附属公司；联号；联营公司
!p
#m?|Km affirmation [estate duty] 非宗教式宣誓〔遗产税〕
B6UTooj affordability 负担能力
2PZ#w(An& African Development Bank [AfDB] 非洲开发银行
'vCl@x$ after-acquired property 事后取得的财产
= j)5kY` after-hours dealing 市后交易
[/E|n[Bx after-tax profit 税后盈利；税后利润；税后溢利
>L4q>S^v agency agreement 代理协议
5y^I~"_ i agency expenses 代理机构的开支
[A\D uJx agency fee 代理费
&"l Sq2 Agency Law 《代理法》
kZ 5; Fe\* agent 代理人；承销人
<<WqL?8W agent of company 公司代理人
^-nL!>FYY agent's fee 代理人费；经纪费
c`,'[Q5(O aggregate 总计；总数；总体数字
U-+o6XX aggregate amount 总款额；总额
W=G8l% aggregate assets and liabilities 总体资产与负债
%/; *Ew wb aggregate at constant price 按固定价格计算的总体数字
qL2!\zt>g aggregate demand 总需求
<Fo~|Nh| aggregate gross position 总持仓量
7up~8e$ _ aggregate limit 总限额
n Nu~ )X aggregate of salaries tax 合计薪俸税
{gT4Oq__ aggregate performance 总体表现；总体业绩
BcXPgM!Xqz aggregate supply 总体供应
= q \TW z aggregate surplus 总盈余
y j E $o?A aggregate total 整体总额
}vK8P r% aggregate value 总值；合计价值
>dK# tsp aggregated basis 合计基准
w 3kX!%a: aggregated net chargeable income 合计应课税入息实额
F% < ZEVm aggregation 合并计算；合计；总和
CXiDe)|<E aggregation of incomes of husband and wife 夫妇入息合并计算
RoFoEp aggregation of property 财产的总和
@6"+x agio 差价；贴水
7?@ -|{ 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》
1`Z:/]hl Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
L/ g8@G
; 《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》
e+~@"^| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
imc1rY!~' 《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》
LK|1[y^h Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%w #z 《香港政府和大韩民国政府关于相互促进和保护投资协定》
PiIP%$72O agreement for a settlement 授产协议
y$8S+N?> agreement for assignment 转让协议
}v xRjO, agreement for sale 售卖协议；买卖协议
@rP#ktz] agreement for sale and purchase 买卖协议
y9Pw'4R agreement for the payment of interest 支付利息协议
+[Izz~ _p agreement for the repayment of money 还款协议
H0\' , X agreement of reinsurance 再保险协议
K%.t%)A_3 Agricultural Bank of China 中国农业银行
^U9 b) KA air passenger departure tax 飞机乘客离境税
9\Md .> Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Y41b8.|P+ airport tax 机场税
OUhlQq\ alcohol duty 酒精税
,`!>.E. alienation 让与；让渡；转让
0nPg`@e . alimony 生活费；赡养费
.npD<* All Ordinaries Index [AOI] 所有普通股指数
]tNB^ all risks 全险；综合险
1RauI0d* All Sales Record for Stock Market 《股票市场成交报告》
p
~pl| Allied Capital Resources Limited 新联财务有限公司
A ;TNR all-items index [Consumer Price Index] 总指数〔消费物价指数〕
*JOp)e0 b allocation letter 拨款信件
_ 'K6S allocation of fund 分配款项；预留款项
p^C$(}Yh allocation of profit 利润分配；溢利分配
t(99m =9> allocation warrant 拨款令
Jq:Wt+a allotment 分配；配股
]P2Wa
allotment notice 股份配售通知；配股通知
)`#SMLMy~ allotment of shares 股份分配
VVe^s| ~Z allowable 可获宽免；免税的
WM0-F@_ allowable business loss 可扣除的营业亏损
fskc'%x allowable expenses 可扣税的支出
UW Px|]RC allowance 免税额；津贴；备抵；准备金
m0*_ allowance for debts 债项的免税额
{> d \ allowance for depreciation by wear and tear 耗损折旧免税额
CN6b 982& allowance for funeral expenses 殡殓费的免税额
b2^O$ l allowance for inflation 为通货膨胀而预留的款项；通胀准备金
;y;UgwAM allowance for repairs and outgoings 修葺及支出方面的免税额
7WHq'R{@ allowance to debtor 给债务人的津贴
L4<=,}KS alteration of capital 资本更改
0K N'\KE alternate trustee 候补受托人
${tBu# $-d amalgamation 合并
dW%;Z ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Nkx W*w%}l ambit of charges 征税范围；收费范围
C }71SlN'M amended valuation 经修订的估值
in> ?kbaG+ American Commodities Exchange 美国商品交易所
(/|f6_9 ! American Express Bank Limited 美国运通银行
} DjbVYH American Stock Exchange 美国证券交易所
&ZJ$V amortization 摊销
~V/?/ J$ amount due from banks 存放银行同业的款项
!Xzy: amount due from banks abroad 存放海外银行同业的款项
85{@&T amount due from holding companies 控股公司欠款
mW#p& { amount due from local banks 存放本港银行同业的款项
~Dj_N$_+9 amount due to banks 银行同业的存款
?dvcmXR amount due to banks abroad 海外银行同业的存款
m$bNQ7 amount due to holding companies 控股公司存款
(o8?j^ -v amount due to local banks 本港银行同业的存款
Y~
Nt9 L amount due to outport banks 外埠银行同业的存款
%)L|7v< amount for note issue 发行纸币的款额
{ pu .l4nk amount of bond 担保契据的款额
b$}@0 amount of consideration 代价款额
6S?*z
`v amount of contribution 供款数额
(oB9$Zz!t amount of indebtedness 负债款额
m g
*kB:p amount of principal of the loan 贷款本金额
#.<(/D + amount of rates chargeable 应征差饷数额
AeEF/* amount of share capital 股本额
bAL!l\&2 amount of sums assured 承保款额
M!iYj+nrP amount of variation 变动幅度
( C hL$!x amount of vote 拨款数额
=mh)b]].4\ amount payable 应付款额
6}q# c amount receivable 应收款额
$1myf Z Amsterdam Stock Exchange 阿姆斯特丹证券交易所
I< Rai" analysis 分析
bdr !|WZ ancillary risk 附属风险
y _Nn%(j annual account 周年帐目；周年帐目报表；年度决算；年结
+WSM< S2 U annual accounting date 年结日期
#}zL? s^G annual allowance 每年免税额；年积金；年度津贴；年津
ipJnNy ; annual balance 年度余额
Z"a]AsG/Q# annual disposable income 每年可动用收入
<9Pf]
G= annual estimates 周年预算
67d p)X annual fee 年费
!\ _li+ annual general meeting 周年大会
1 =9 Kwd annual growth rate 年增率；每年增长率
z*&r@P
-
annual long-term supplement 长期个案每年补助金
OEs! H]v annual pensionable emolument 可供计算退休金的年薪
N,u ~ZEI annual report 年报
1ogh8% Annual Report on the Consumer Price Index 《消费物价指数年报》
,7izrf8 annual return 周年报表；周年申报表；每年报税表格
#zw 'H9l Annual Return Rules 《周年报表规则》
& ^JY annual review of consumer prices 每年消费物价回顾
Z sbE annual roll-forward basis 逐年延展方式
]} jY]
l annual salary 年薪
+X7+:QQ } annual statement 年度报表；年度决算表
T\o!^|8 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
3 0$Q5]T annuitant 年金受益人
O$ ;:5zT annuity 年金
+vCW${U annuity contract 年金合约
6IC/~Woghx annuity on human life 人寿年金
x 0x/2re antecedent debt 先前的债项
!_=3 Dz ante-dated cheque 倒填日期支票
]0)=0pc]E anticipated expenditure 预期开支
(Y?" L_pC anticipated net profit 预期纯利
[<7Vv_\Q anticipated revenue 预期收入
dtUt2r)6L; anti-inflation measure 反通货膨胀措施
B$%7U><' anti-inflationary stance 反通货膨胀立场
6"U )d7^ apparent deficit 表面赤字
|DMa2} % apparent financial solvency 表面偿债能力
w(vda0 apparent partner 表面合伙人
K~aI Y0=< application for personal assessment 个人入息课税申请书
t /CE ,DQ application of fund 资金应用
cdfvc0 application to release as liquidator and to destruct the books of accounts and documents
& l NHNu[ 申请免除清盘人职务及毁灭帐簿与文件
IBr|A appointed actuary 委任精算师
4).>b3OhX appointed auditor 委任核数师；委任审计师
~F9WR5}] appointed trustee 委任的受托人
x'wT%/hp appointer 委任人
3ws}E6\D apportioned pro rata 按比例分摊
_rf apportionment 分配；分摊
nyR4E}@:O Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
7ezf.[{R apportionment formula 分摊方程式
B0}f ,J\ apportionment of estate duty 遗产税的分摊
mH*6Q> appraisal 估价；评估
#35@YMF appreciable growth 可观增长
6dq*ncNin appreciable impact 显着影响
Xm}~u?$3 appreciable increase 可观增长
CJu3h&Rp appreciation 增值；升值
f,}]h~w\ appreciation against other currencies 相对其他货币升值
wH Q$F (by appreciation of the exchange value of Hong Kong dollar 港元汇值上升
4`#3p@- appreciation tax 增值税
/|2#s%|-= appropriation 拨款；拨用；拨付
-wjvD8fL appropriation account 拨款帐目
U P}5E h Appropriation Bill 拨款法案
W g2Y`2@t appropriation-in-aid system 补助拨款办法
l 4s_9 approved assets 核准资产
%8lF%uu!x approved basket stock 认可一篮子证券
K@z zseQ}= approved budget 核准预算
?[G !6 approved charitable donation 认可慈善捐款
QcDWVM'v approved charitable institution 认可慈善机构
xl~%hw Bd approved currency 核准货币；认可货币
x0!5z1KQh approved estimates 核准预算
;Y>c egG\ approved estimates of expenditure 核准开支预算
RZeU{u<O approved overseas insurer 核准海外保险人
,
1{)B approved overseas trust company 核准海外信托公司
uM9[ approved pooled investment fund 核准汇集投资基金
|_J[n !~f7 approved provident fund scheme 认可公积金计划
idr,s\$> approved provision 核准拨款
9(( QSX approved redeemable share 核准可赎回股份
aGY F\7 approved regional stock 认可地区性证券
r{g J[% approved retirement scheme 认可退休金计划
4(f4 4' ^ approved subordinated loan 核准附属贷款
|Skk1 # arbitrage 套戥；套汇；套利
5B'};AQ arbitrageur 套戥者；套汇者
Zom7yI arbitrary amount 临时款项
tj_+0J$sw: arrangement 措施；安排；协定
&[hq ! v arrears 欠款
1>SCY _C v arrears of pay 欠付薪酬
$6X CHVx arrears of revenue 逾期未收税款；逾期未收的帐项
N3Jfp3_b@ articles of association 组织章程；组织细则；组织章程细则
zp2IpYQ,3 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
!` G7X ascertainment of profit 确定利润
(&G4@V d "Asia Clear" “亚洲结算系统”
Y(4#b`k3 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
D{aN_0mT Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
IP` ;hC Asian Development Fund [ADF] 亚洲发展基金
N +9`'n^x Asian dollar bond 亚洲美元债券
1cyX9X Asian dollar market 亚洲美元市场
/ M-%]sayj Asian dollar rate 亚洲美元利率
Q-!a;/ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
pA*cF!tq 7 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Et=N`k _gO asked price 沽盘；喊价；索价；卖方报价
5]&vs!wH assessable income 应评税入息
=_`4H Dr assessable loss 应评税亏损
0~\Dd0W/:` assessable profit 应评税利润
9@-^! DBM assessable value 应评税值
P!{
O<P assessed profit 估定利润
I T)rhi: assessed value 经评估价值
-VESe}c:nQ assessment 评税；评定；估价；评税单
1CiK&fQ'
assessment number 评税编号；估价编号
#`C ;@#xr assessment of additional tax 补加税评税
@t assessment of performance 业绩评估；实绩评价
DdTTWp/ Assessor 评税主任
mlR*S<Z asset price bubbles 资产价格泡沫
!TRJsL 8 asset-backed securities 具资产保证的证券
Uu9\;f assets accretion 资产增值
@L8('8~d assets and liabilities 资产与负债
#L{QnV.3 assets betterment statement 资产递增表；资产改进表
Dq!Vo ;s2 assets lending 实物放款；有抵押贷款
Ch`XwLY9 assets of the company passing on the death 死者去世时转移的公司资产
;(Q4x"?I assets pledged as security for liabilities 用作负债抵押的资产
6=kA assets portfolio 资产投资组合
D 5]sf>~ assets price 资产价格
H[gu J)4#@ assets quality 资产质素
i6zfr|`@ assets realization 资产变现
e`#c[lbAAM assets refinancing arrangement 资产再集资安排
Y?2I
/ assets securitization 资产证券化
M`ETH8Su= assets situated outside Hong Kong 在香港以外地方的资产
nBGFa assets stripping 削减资产；拆卖资产
c,1Yxg]| assets value 资产值
? Ovl(4VG assignee 承让人
cbl2D5s+i] assignment 转让；转让书；转让契
1pC!F ;9Oo assignment of interest 权益转让
FrO)3 1z assignment of letters patent and trade mark 专利证书及商标转让
V t:]D?\3 assignment of property 物业转让；物业转让书
m<wng2`NTv assignment right 转让权
u0^:
XwZ! assignor 转让人
E0^~i:M k associate 有联系的人；有关连人士；相联者；合伙人；联系人
*r)/.rK_ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
E8WOXoP( associate member 附属会员
NamBJ\2E1[ associated body corporate 相联法人团体
&inu mc associated company 相联公司；联属公司
8H3|i7.1h associated corporation 相联法团
@eN x :} Association of Chartered Certified Accountants [ACCA] [United Kingdom]
)eNR4nF 公认会计师公会〔英国〕
maLKUSgo Association of Futures Exchange Brokers 香港期货经纪协会
uYlC*z{ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Dx =ms^oN5 association of underwriters 承保人组织
g*b`V{/Vw assumption of control 接管
?yF)tF+< assurance 担保；保险；转易；转易书
T=}(S4n#BX assurance of interest 权益的转易
*doK$wYP at 19XX price 按一九ＸＸ年价格计算
pvJ@$L `' at a discount 按赔价计算；按贴水价格计算；打折扣
tF L/zqgm at a premium 按溢价计算；按升水价格计算
&}S#6|[i at call 通知付款；按通知
{Q[{H'Oa at constant market price 按固定市价计算
^W P`;e at constant price 按固定价格计算
F_=RY ] at cost 按成本计算
b w!;ZRK at current market price 按当时市价计算；按现时市价计算
[rv"tz= at current price 按当时价格计算；按现时价格计算
_*1/4^ at factor cost 按要素成本计算；按生产要素成本计算
w{Wz^= ';
at money-of-the-day price 按付款当日价格计算
/E/J< at or better 按指定或较佳价位〔买卖指令〕
etj8M
y6= at par 按面值计算；平价
]lzt "[ at sight 见票即付
[K;J#0V+&L at the close 按收市盘
<Brq7:n| at the opening 按开市盘
@gQ{*dN attestation 见证；见证条款
}.Ht =E] at-the-money option 平价期权
JS r& S[ attorney 受权人；受托代表人
1FUadSB5) attornment 新拥有人承认书
HcA; 'L?Dw attributable profit 可归属利润
9@
6y(#s attributable share value 可归属股份价值
)_OKw?Zi Auckland Stock Exchange 奥克兰证券交易所
z%;b-PpS auction 拍卖
gmy$_4+6o auctioneer 拍卖商
Y@N} XH<4R audit 审计；核数
(7q!Z !2 Audit Commission 审计署
;wIpch e Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
y]aV7
`] 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〕
&, 2h=H,M audit review 帐目审查
XKB)++Q= Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
tT87TmNsA audited account 审计帐目；经审计的帐目
|ul25/B
B audited annual account 经审计的周年帐目
Mo|[Muj8b audited balance sheet 经审计的资产负债表
<\GP\G auditor 核数师；核数主任；审计师
2J
=K\ L auditor's certificate 核数师证明书；审计师证明书
LFob1HH*8 auditor's report 核数师报告；审计师报告
9D++SU2 :} Aussie bond 澳元债券
*{8K b>D austerity budget 紧缩预算
Eym<DPu$n Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
i
~fkjn Australia All Ordinaries Index 澳洲所有普通股票指数
Z 9mY*}:U~ Australian Dollar [AUD] 澳元
6wx;grt'Z Australian Options Market 澳大利亚期权市场
*| ez |*- Australian Securities Commission 澳洲证券事务监察委员会
q?g4**C Australian Society of Certified Practising Accountants 澳洲执业会计师公会
m'k.R
j Australian Stock Exchange 澳大利亚证券交易所
$-m@cObw!. Austrian Schilling [ATS] 奥地利先令
-;cZW.< authentication 认证；鉴证
C1^=se authority to purchase 委托购买证；委购书
7A?~a_Ep authorization 认可；核准；授权；授权书
1GKd*z authorization by direction 指示授权
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authorization by instruction 指令授权
-?`^^ v authorization by warrant 令状授权
okJ+Yl.[?7 authorization of unit trust 单位信托的认可
5*u0VabC< authorized agent 指定代理人
+uKh]RP authorized capital 法定资本
vO!p8r
F authorized clerk 出市员
4%1 sOnl authorized dealer 认可交易商
yB\}e'J^ authorized financial institution 认可财务机构
MW8GM }Ho[ authorized fund 认可基金
6= s!~ authorized fund house 获授权的基金公司；认可基金公司
>&3M
#s(w authorized institution 认可机构
T1jAY^^I authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Cqy84!Z< authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
% 1ZJi}~ authorized insurer 获授权保险人；获认可承保人
)WavG1 authorized investment 特准投资项目
13wO6tS
k authorized person 获授权人
[ZU6z?Pf authorized representative 获授权代表
]3]I`e{ authorized share capital 法定股本
=mxG[zDtQ automated quotation system 自动报价系统
XQ]no aU Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
hp+=UnW 自动交易系统〔香港期货交易所有限公司〕
)isz
}?Dj automatic adjustment mechanism 自动调整机制
NpqMdd automatic adjustment system 自动调整系统
B-PN +P2 Automatic Clearing House 自动票据交换所
-/rP0h5# automatic exchange rates accumulation system 自动化汇率累集系统
/]m5HW(P7K Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
S0\QZ/je automatic teller machine [ATM] 自动柜员机
U8 qb2'a8 autopay 自动转帐
:U M>`Y available assets 可用资产
d \dh"/ _$ available fiscal reserve 现存财政储备
WG>Nm89 available profit 可用利润
lYldq)qB{ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
"vI:B} average 平均；平均数；海损
m/uBM6SXx average basic salary 平均基本薪金
>J!4x(;Yh average consumer expenditure 平均消费开支；一般消费开支
R hR{EO average cost 平均成本
PNY"Lqj average cost of land production 增辟土地平均成本
F
\6-s`( average daily turnover 平均每日成交额
AL@8v= average daily wage rate 平均每日工资率
QG
{KEj2V average expenditure pattern 平均开支模式
\Fg%V> average growth rate 平均增长率
dPZrX{ c average net fixed assets 固定资产平均净值
4\
R2\ average of relatives 相对价格平均数
]R [j ]E. average price 平均价格
? cU9~= average propensity to consume 平均消费倾向；一般消费倾向
KGb:NQ=O6i average propensity to save 平均储蓄倾向；一般储蓄倾向
.Qk T-12 average rate 平均率
))m\d * average revenue 平均收入；平均收益
zLEl/yPE average stock 平均库存；平均存货
r(WR= D{ average yearly rent 平均年租
+.^BM/z^O avoidance of double taxation 避免双重课税
t4(Z@X$ avoidance of tax 避税
