A:
:])JaS^ A share Ａ股；甲类股份
obYn&\6 abatement of tax 减税；减扣免税额
K K$ a;/ ABN AMRO Bank N.V. 荷兰银行
[
t$AavU. above-the-line expenditure 线上项目支出；经常预算支出
4(8<w cL above-the-line receipt 线上项目收入；经常预算收入
FW5}oD( H ABSA Asia Limited 南非联合亚洲有限公司
yp?w3|` 4; absolute change 绝对数值变更
hv{87`L'K( absolute expenditure 实际开支
9#fp_G;= absolute guideline figure 绝对准则数字
[,GU5,o absolute interest 绝对权益
b"&E, =L absolute order of discharge 绝对破产解除令
`[bJYZBc2 absolute profit margin 绝对利润幅度
(Z
8,e absolute value 实值；绝对值
w49{ -Pp[ absolutely vested interest 绝对既得权益
/4-} k absorbed cost 已吸收成本；已分摊成本
k{{hZ/om absorption 吸收；分摊；合并
wn1,
EhHt absorption rate 吸收率；摊配率；分摊率
*(p7NYf1 ACB Finance Limited 亚洲商业财务有限公司
}+_9"YQ: acceptable form of reciprocity 合理的互惠条件
s,kU*kH n acceptable rate 适当利率；适当汇率
}\VX^{ K j acceptance agreement 承兑协议
Vq U|kv
acceptance for honour 参加承兑
*.3y2m,bZ acceptor 承兑人；接受人；受票人
;.AV;C" acceptor for honour 参加承兑人
wsI 5F&R, accident insurance 意外保险
?CFoe$M Accident Insurance Association of Hong Kong 香港意外保险公会
tJz^DXqAc accident insurance scheme 意外保险计划
{!y<<u1 accident year basis 意外年度基准
Tm\OYYyk accommodation 通融；贷款
"]UIz_^'`U accommodation bill 通融票据；空头票据
MISE C[/ accommodation party 汇票代发人
AygvJeM_W account balance 帐户余额；帐户结余
$N dH* account book 帐簿
3 u4:l account collected in advance 预收款项
VAg68 EbnF account current book 往来帐簿
*V -ds8AQ account of after-acquired property 事后取得的财产报告
`$M
etQ account of defaulter 拖欠帐目
mV%h[~- account payable 应付帐款
WDvV
LU` account payee only [A/C payee only] 只可转帐；存入收款人帐户
Pf k{ =y account receivable 应收帐款
N"K\ick6J account receivable report 应收帐款报表
R~c IT:i account statement 结单；帐单；会计财务报表
p&uCp7]U account title 帐户名称；会计科目
d
"B5==0I accountant's report 会计师报告
La]4/=a Accountant's Report Rules 会计师报告规则
z
7@ 'CJ accounting and auditing procedure 会计与审计程序；会计与核数程序
hR LKb} Accounting Arrangements 《会计安排》
POY=zUQ'/ accounting basis 会计基础
9':/Sab:7v accounting by Official Receiver 破产管理署署长呈交的帐目
oAaf)?8 Accounting Circular 《会计通告》
99EX8 accounting class 会计类别
:cb[M5c accounting date 记帐日期；会计结算日期
-aT=f9u accounting for money 款项核算
3r` <(%\ Accounting Officer 会计主任
{>A
8g({i accounting period 会计报告期；会计期
k5C>_(
A accounting policy 会计政策；会计方针
TGtyJ3x\ accounting practice 会计惯例
#.b ^E3#+ accounting principle 会计准则
i j!*CTG accounting record 会计记录
}`#B f accounting report 会计报告
n{3| E3 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
L*v93 ;|s Accounting Society of China 中国会计学会
9[Y*k^.! accounting statement 会计报表
O[L\T accounting system 会计制度；会计系统
#]igB9Cf)w accounting transaction 会计事项；帐务交易
rCkYfTYI accounting treatment 会计处理
}.OxJ=M accounting year 会计年度
h>.9RX & accretion 增值；添加
o:4CI accrual 应计项目；应累算数目
&%}bRPUl accrual basis 应计制；权责发生制
wCC-Y kA accrual basis accounting 应计制会计；权责发生制会计
7Y)s#FJ accrue 应累算；应计
y6\ [1nZ accrued benefit 应累算利益
P$Ax c/H accrued charges 应计费用
FJW`$5? accrued cumulative preference share dividend 应累算的累积优先股股息
-h=c =P accrued expenses 应累算费用
?f9$OLEB accrued interest payable 应付利息；应计未付利息
s
8Jj6V accrued interest receivable 应收利息；应计未收利息
y6 bjJ} accrued right 累算权益
ti+pUlVrM accruing profit 应累算的利润
-;f+ ;
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uO 6c3|Zjs accumulated profit 累积利润；滚存溢利
`TOX1cmw accumulated reserve 累积储备
|KTpK(6p accumulation of surplus income 累积收益盈余
nwh m[AaNs acquired assets 既得资产
FRc |D acquisition 收购；购置；取得
y.
T ct. acquisition cost 购置成本
> e;]mU`, acquisition expenses 购置费用
UUD\bWfn acquisition of 100% interest 收购全部股权
JTjzT2`A. acquisition of control 取得控制权
8.P XTOhVL acquisition of fixed assets 购置固定资产
Z5yt]-WN& acquisition of shell “买壳”
T4l-sJ'| acquisition price 收购价
k -io$ act of God 天灾
yB|]LYh acting partner 执事合伙人
+A&EKk%$ | active market 买卖活跃的市场；交投畅旺的市场；旺市
P&h/IBA_ active partner 积极参与的合伙人
MwN1]d|6 active trading 交投活跃
HK^a:BI actual circulation 实际流通
PMD,8] | actual cost 实际成本
X
E!2Q7Q9 actual expenditure 实际开支；实际支出
dy'X<o^?W actual income 实际入息；实际收入；实际收益
P"2Q&M_ / actual market 现货市场
.&Y,D-h}7| actual price 现货价；实际价格
p_ A5C?& actual profit 实际利润
4{g:^?1= actual quotation 实盘；实际价位；实际报价
N"&$b_u[ actual year basis 按实际年度计算
8xc8L1; actuals 实货
Hxj'38Y actuarial investigation 精算调查
O\3r%=TF actuarial principle 精算原则
,.J<.#D3J actuarial report 精算师报告
}rFTh I Actuarial Society of Hong Kong 香港精算学会
(R,NV3m?w actuarial valuation 精算师估值
A>H*`{} actuary 精算师
$>nkGb%Kp ad referendum agreement 暂定协议；有待覆核的协定
S.qk%NTTD ad valorem duty 从价税；按值征税
t*eleNYeS~ ad valorem duty system 从价税制
O7! fI'R ad valorem fee 从价费
=%:JjgKc*t ad valorem tariff 从价关税
t%0r"bTi additional allowance 额外免税额
: v|r= #OI additional amount for unexpired risk 未过期风险的额外款额
] (]*]a4ss additional assessable profit 补加应评税利润
;L#L Dk{Za additional assessment 补加评税
zojuH8 additional commitment 额外承担
|2WxcW]U.% additional commitment vote 额外承担拨款
Q9Q!9B @ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Z3LQl( additional dependent parent allowance 供养父母额外免税额
pg5@lC]J additional provision 额外拨款
bCH*8,Bmh additional stamp duty 附加印花税
F+lm [4n additional tax 补加税罚款；补加税款
Vi Cg |1c Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
-lnTYxo+]^ adjudged bankrupt 被裁定破产
Kc%tnVyGh: adjudicated bankrupt 裁定破产人
{vf+sf ^^q adjudication fee 裁定费；评定印花税额手续费；评估契据费
G~Sy&XJuq adjudication of bankruptcy 裁定破产；宣告破产
aOaF&6'j adjudication of insolvency 裁定无力偿还债务
N02zPC
8 adjusted actual 经调整的实数；调整后的实数
% ZJ),9+ adjusted current assets 经调整的流动资产；调整后的流动资产
mrhs KmH adjusted figure 经调整的数字；调整后的数额
2<p5_4"-U* adjusted liabilities 经调整的负债；调整后的负债
FSI]k: adjusted loss 经调整的亏损；调整后的亏损
^yzo!`)fso adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
a*pXrp@ adjusted profit 经调整的利润；调整后的利润
0+$ hkd n adjusted surplus 经调整的盈余额；调整后的盈余额
2&zn^\%" adjusted value 经调整的价值；调整后的价值
& y#y>([~ adjustment 调整；修订；理算〔保险〕
=1V>Vd?8. adjustment centre 调剂中心
-wPuml!hZ| adjustment lag 调整过程的时间差距；调整时差
S7@ZtFf adjustment mechanism 调整机制
GGFar\
EzW adjustment of loss 亏损调整
j+ z' adjustment process 调整过程；调整程序
:V u7,o adjustment range 调整幅度
R^mu%dw)(% administered exchange rate 受管制汇率
p~v2X dR Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
w0q?\qEX administration expenses 行政费用
KZ367&>b7 administration fee 手续费；行政费
I {i:B administration in bankruptcy 破产管理
D5o+ 0R administration order 遗产管理令
03i?"M vNo administrator 管理人；遗产管理人
6Cop#kW# administrator of the estate 遗产管理人
n"K {uj)) admission of debt 债项承认书
; 'b!7sMO~ admission of proof 接纳债权证明
hfl% r9o advance 放贷款项；垫付款项；预支款项；预付款项
5`OK- advance account 暂支帐目；预付款帐户
;EE{ ~ advance compensation 预付补偿金
hY4)W advance from shareholder 股东垫款
]6?c8/M advance pending reimbursement 预支以待日后付还
[R@q]S/ advanced economy 先进经济体系
x= vE&9_u advancement 预付；预付财产
,qBnqi[ advances warrant 垫款令
j SUAU}u!M advancing 贷出
PHe~{"|d? adverse balance 逆差
o O{|C&A adverse exchange 逆汇
- eSPoZ advertisement addressed to shareholders 在报章刊登的致股东通告
H 4,.H,PZ advice for collection 托收通知书
5~<a>> advice of drawing 提款通知书；汇票通知书
X r
advice of payment 付款通知
Z
L6~Eut Advisory Committee [Securities and Futures Commission]
:N+K^gI) 谘询委员会〔证券及期货事务监察委员会〕
u"Hd55"& Advisory Committee on Diversification 经济多元化谘询委员会
/
y":/" h affidavit 誓章；遗产申报誓章
:$X4#k< affidavit of no receipt 述明无收款的誓章
A{{q'zb! affiliate 联号；联营公司；附属公司
q\z=z$VR affiliated company 附属公司；联号；联营公司
v4Fnh`{ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Gdc ~Lh affordability 负担能力
&VZmP5Gv African Development Bank [AfDB] 非洲开发银行
!h`cXY~ w after-acquired property 事后取得的财产
_{F dw after-hours dealing 市后交易
w<I5@)i| after-tax profit 税后盈利；税后利润；税后溢利
*`QdkVER agency agreement 代理协议
~L4*b *W agency expenses 代理机构的开支
Qw{\sCH> agency fee 代理费
zBr Wm_R5T Agency Law 《代理法》
%~8](]p agent 代理人；承销人
t aD T;t agent of company 公司代理人
Jnu}{^ ~ agent's fee 代理人费；经纪费
rSc,\upz aggregate 总计；总数；总体数字
a?xq*|? aggregate amount 总款额；总额
bH)8UQR% aggregate assets and liabilities 总体资产与负债
T9XW%/n aggregate at constant price 按固定价格计算的总体数字
J1u@A$4l? aggregate demand 总需求
f)ucC$1= aggregate gross position 总持仓量
~ (l2%( 3G aggregate limit 总限额
Y9I #Q aggregate of salaries tax 合计薪俸税
1 o5Y9#7 aggregate performance 总体表现；总体业绩
x1 &b@u aggregate supply 总体供应
{W:)oh> aggregate surplus 总盈余
dl3LD B aggregate total 整体总额
^8f|clw" aggregate value 总值；合计价值
edImrm1f aggregated basis 合计基准
99+/W*C aggregated net chargeable income 合计应课税入息实额
R; G l{ aggregation 合并计算；合计；总和
X-;Qorb^ aggregation of incomes of husband and wife 夫妇入息合并计算
|=h)efo} aggregation of property 财产的总和
hsQ rd%{f agio 差价；贴水
;'WzfJ!q Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
4E>/*F! Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
C ^8)IN=$ 《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》
U d=gds L Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
3 DO$^JJ. 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
1>*UbV<R;u Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
0[$Mo3c+' 《香港政府和大韩民国政府关于相互促进和保护投资协定》
rz%[o,s agreement for a settlement 授产协议
A a F5` agreement for assignment 转让协议
kgbr+Yw2X agreement for sale 售卖协议；买卖协议
YCL D!S/? agreement for sale and purchase 买卖协议
Z%HEn$t agreement for the payment of interest 支付利息协议
lJz?QI1 agreement for the repayment of money 还款协议
"DcueU#! agreement of reinsurance 再保险协议
< 4EB|@E Agricultural Bank of China 中国农业银行
* F%ol;|Q air passenger departure tax 飞机乘客离境税
& :e} 4/G Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
D0E"YEo\nv airport tax 机场税
6UzT]" LR; alcohol duty 酒精税
j
O5:{% alienation 让与；让渡；转让
ym,Ot 1 alimony 生活费；赡养费
`Hp.%G( All Ordinaries Index [AOI] 所有普通股指数
l)! woOt all risks 全险；综合险
^hYR5SX All Sales Record for Stock Market 《股票市场成交报告》
YK=#$,6 Allied Capital Resources Limited 新联财务有限公司
65 e
Wu=T all-items index [Consumer Price Index] 总指数〔消费物价指数〕
;P0Y6v3 allocation letter 拨款信件
? /|@ #& allocation of fund 分配款项；预留款项
Zy+QA>d| allocation of profit 利润分配；溢利分配
g ]PL W3 allocation warrant 拨款令
fE7a]R EK allotment 分配；配股
JXy 667_ allotment notice 股份配售通知；配股通知
/K<GN7vN allotment of shares 股份分配
gkq RO19 allowable 可获宽免；免税的
Xw}Y!;<IEu allowable business loss 可扣除的营业亏损
OS h mrz28 allowable expenses 可扣税的支出
C4 S D allowance 免税额；津贴；备抵；准备金
as\K(c9 allowance for debts 债项的免税额
J ] l@ r allowance for depreciation by wear and tear 耗损折旧免税额
51;%\@= allowance for funeral expenses 殡殓费的免税额
[k&s!Qp allowance for inflation 为通货膨胀而预留的款项；通胀准备金
rEpK X allowance for repairs and outgoings 修葺及支出方面的免税额
vdFQf ^l allowance to debtor 给债务人的津贴
V.a]IkK'K alteration of capital 资本更改
4Z
T alternate trustee 候补受托人
'14l )1g. amalgamation 合并
j C1^>D ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
4U y>#IL ambit of charges 征税范围；收费范围
'N5r2JL[w amended valuation 经修订的估值
t=pkYq5t8 American Commodities Exchange 美国商品交易所
[m+O0VK$ American Express Bank Limited 美国运通银行
d(B;vL@R2V American Stock Exchange 美国证券交易所
\z2hXT@D amortization 摊销
u b>K^ amount due from banks 存放银行同业的款项
H1b% :KRVK amount due from banks abroad 存放海外银行同业的款项
g2b4 ia!L amount due from holding companies 控股公司欠款
f}9`iN=k amount due from local banks 存放本港银行同业的款项
q D>Y}Z ! amount due to banks 银行同业的存款
!CMVZf;u amount due to banks abroad 海外银行同业的存款
CbvL X="% amount due to holding companies 控股公司存款
BaHg c 4zI amount due to local banks 本港银行同业的存款
rM~IF+f0XD amount due to outport banks 外埠银行同业的存款
wqoN@d amount for note issue 发行纸币的款额
I : >d@e/; amount of bond 担保契据的款额
]O(HZ D% amount of consideration 代价款额
S?z j&X Y3 amount of contribution 供款数额
q@"4Rbu6 amount of indebtedness 负债款额
Kmf-l*7} amount of principal of the loan 贷款本金额
WxP4{T* < amount of rates chargeable 应征差饷数额
="TOa"Zk amount of share capital 股本额
jw%FZ amount of sums assured 承保款额
>_% g8T' amount of variation 变动幅度
P9cI{RI amount of vote 拨款数额
*CD=cmdD* amount payable 应付款额
h|>n3-k|p amount receivable 应收款额
0c;"bA0>Sx Amsterdam Stock Exchange 阿姆斯特丹证券交易所
o!dkS/u-m analysis 分析
( L ancillary risk 附属风险
DmpJzH j| annual account 周年帐目；周年帐目报表；年度决算；年结
,`2xfVa- annual accounting date 年结日期
g$+O<a@ n annual allowance 每年免税额；年积金；年度津贴；年津
c94 PW PU annual balance 年度余额
`DY4d$!4 annual disposable income 每年可动用收入
3&d +U)E annual estimates 周年预算
F^v { Jqc annual fee 年费
eOmxA<h annual general meeting 周年大会
W)P_t"'@L annual growth rate 年增率；每年增长率
#7:9XID / annual long-term supplement 长期个案每年补助金
<YNPhu~5 annual pensionable emolument 可供计算退休金的年薪
o;-! ?uJ annual report 年报
2{tJ '3 Annual Report on the Consumer Price Index 《消费物价指数年报》
L= Jk"qWV0 annual return 周年报表；周年申报表；每年报税表格
dz. MH Annual Return Rules 《周年报表规则》
9- <V%eNX annual review of consumer prices 每年消费物价回顾
aj-uk(r annual roll-forward basis 逐年延展方式
v+2q R0,LM annual salary 年薪
Oes+na'^ annual statement 年度报表；年度决算表
Oua/NF) 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
SmEd'YD!J annuitant 年金受益人
s OHAW*+ annuity 年金
QO^X7A"?X annuity contract 年金合约
-Z& {$J annuity on human life 人寿年金
BTQC1;;N antecedent debt 先前的债项
AhZ ante-dated cheque 倒填日期支票
#IJKMSGw?E anticipated expenditure 预期开支
J)& +y;. anticipated net profit 预期纯利
vK >^#b3 anticipated revenue 预期收入
]
:#IZ0# anti-inflation measure 反通货膨胀措施
lGgKzi9VD anti-inflationary stance 反通货膨胀立场
c{P`oB8 apparent deficit 表面赤字
Jg6[/7*m apparent financial solvency 表面偿债能力
l;FgX+) apparent partner 表面合伙人
R20GjWy= application for personal assessment 个人入息课税申请书
KD*4n'm!> application of fund 资金应用
r ?> Hg+ application to release as liquidator and to destruct the books of accounts and documents
@g2L=XF 申请免除清盘人职务及毁灭帐簿与文件
}u)G ERWO appointed actuary 委任精算师
*\+ 'tFT6 appointed auditor 委任核数师；委任审计师
;lt;]7 appointed trustee 委任的受托人
%),O9 *[9 appointer 委任人
pjn%CR`; apportioned pro rata 按比例分摊
Mo=-P2)>lt apportionment 分配；分摊
srA~gzF Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!{0!G apportionment formula 分摊方程式
z,P7b]KVe apportionment of estate duty 遗产税的分摊
O|m -k0n appraisal 估价；评估
dgD%I appreciable growth 可观增长
';V+~pi appreciable impact 显着影响
3c6) appreciable increase 可观增长
VqU:`?#"a appreciation 增值；升值
fJV VW appreciation against other currencies 相对其他货币升值
u^[v{hv'H appreciation of the exchange value of Hong Kong dollar 港元汇值上升
c?Qg :yU appreciation tax 增值税
mMWNUkDq appropriation 拨款；拨用；拨付
73`UTXvWU appropriation account 拨款帐目
1mM52q.R4 Appropriation Bill 拨款法案
|B.d7@{mM appropriation-in-aid system 补助拨款办法
#8|NZ6x, approved assets 核准资产
eci\Q, approved basket stock 认可一篮子证券
>>x V-1h: approved budget 核准预算
g?M69~G$:x approved charitable donation 认可慈善捐款
r!uAofIi_ approved charitable institution 认可慈善机构
&|;!St]!M approved currency 核准货币；认可货币
GTe9 @ d approved estimates 核准预算
bV,R*C approved estimates of expenditure 核准开支预算
@/iLC6 QF approved overseas insurer 核准海外保险人
ti%
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Uij$
eBN approved pooled investment fund 核准汇集投资基金
K`<P^XJr approved provident fund scheme 认可公积金计划
GUX X|W[6 approved provision 核准拨款
xFnMXh t approved redeemable share 核准可赎回股份
Yl=
|P` approved regional stock 认可地区性证券
y}`%I&]n approved retirement scheme 认可退休金计划
! 7D S approved subordinated loan 核准附属贷款
nQ6' yd" arbitrage 套戥；套汇；套利
}@4*0_g"Aw arbitrageur 套戥者；套汇者
?[">%^ arbitrary amount 临时款项
5gEK$7 Vp arrangement 措施；安排；协定
vX%gcs/@ arrears 欠款
ZQ/5]]}3y arrears of pay 欠付薪酬
eL !6}y}W arrears of revenue 逾期未收税款；逾期未收的帐项
df\>-Hl articles of association 组织章程；组织细则；组织章程细则
9tQk/niMM5 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Z%=E/xT ascertainment of profit 确定利润
n]!H,Q1,T "Asia Clear" “亚洲结算系统”
~3 (>_r Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ha 5\T' Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ma~`&\xE Asian Development Fund [ADF] 亚洲发展基金
" $Q Gifb Asian dollar bond 亚洲美元债券
~Sq >c3Wn Asian dollar market 亚洲美元市场
DK1)9< Asian dollar rate 亚洲美元利率
}OFk.6{{&v Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
CcQ|0 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
"k/@tX1:R asked price 沽盘；喊价；索价；卖方报价
VxoMK7'O=/ assessable income 应评税入息
+\Q@7Lj assessable loss 应评税亏损
f*Bc`+ G assessable profit 应评税利润
yvvR%]!. assessable value 应评税值
ER+[gT1CQ assessed profit 估定利润
uy~j$ lrn assessed value 经评估价值
v\C+G[MV 7 assessment 评税；评定；估价；评税单
N~(}?'y9S assessment number 评税编号；估价编号
g9JtWgu assessment of additional tax 补加税评税
fM{Vy] )J assessment of performance 业绩评估；实绩评价
?K"]XXsI Assessor 评税主任
tA.C" asset price bubbles 资产价格泡沫
R,lr&;a8 asset-backed securities 具资产保证的证券
t!GY>u>` assets accretion 资产增值
k6\c^%x assets and liabilities 资产与负债
O(!'V~3 assets betterment statement 资产递增表；资产改进表
ovp>"VuC assets lending 实物放款；有抵押贷款
^
z;pP assets of the company passing on the death 死者去世时转移的公司资产
.v{ty assets pledged as security for liabilities 用作负债抵押的资产
u9Ro =#xt assets portfolio 资产投资组合
mx2 Jt1 assets price 资产价格
B7;MY6h# assets quality 资产质素
" B1' K8 assets realization 资产变现
[ cq>QMW assets refinancing arrangement 资产再集资安排
W2^R$"U assets securitization 资产证券化
"c x" d: assets situated outside Hong Kong 在香港以外地方的资产
m" G r pE3 assets stripping 削减资产；拆卖资产
:&MiO3#+ assets value 资产值
04:Dbt~=?p assignee 承让人
*KAuyJr assignment 转让；转让书；转让契
rxA<\h,A assignment of interest 权益转让
P^ UcpU, assignment of letters patent and trade mark 专利证书及商标转让
7w|s8B assignment of property 物业转让；物业转让书
#<{MtK_ assignment right 转让权
p[Es4S}N assignor 转让人
r|+Zni] associate 有联系的人；有关连人士；相联者；合伙人；联系人
R.@GLx_zpQ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
n)yqb associate member 附属会员
Uka 4iya associated body corporate 相联法人团体
Qi M>59[ associated company 相联公司；联属公司
81&!!qhfS associated corporation 相联法团
i2DR}%U Association of Chartered Certified Accountants [ACCA] [United Kingdom]
)? xg =o/? 公认会计师公会〔英国〕
I
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-zt\we qA Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
|d$aIS O` association of underwriters 承保人组织
P+xZaf
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iBQf tq7 assurance 担保；保险；转易；转易书
K^+B" assurance of interest 权益的转易
Q5ux**(Wr at 19XX price 按一九ＸＸ年价格计算
(@ Bw@9 at a discount 按赔价计算；按贴水价格计算；打折扣
9Bn
dbS i at a premium 按溢价计算；按升水价格计算
7">.{
@S at call 通知付款；按通知
x =k$^V~ at constant market price 按固定市价计算
=g ]C9'I3 at constant price 按固定价格计算
QnqX/vnR at cost 按成本计算
,=FYf|Z at current market price 按当时市价计算；按现时市价计算
%2.T1X%! at current price 按当时价格计算；按现时价格计算
H={,zZ11{ at factor cost 按要素成本计算；按生产要素成本计算
r?$\`,; at money-of-the-day price 按付款当日价格计算
&nq[Vy0kO4 at or better 按指定或较佳价位〔买卖指令〕
"F^EfpcJ{9 at par 按面值计算；平价
S $Wd}2> at sight 见票即付
< mxUgU at the close 按收市盘
Ur@3_F at the opening 按开市盘
=o {`vv attestation 见证；见证条款
G} p~VLf at-the-money option 平价期权
C /XOI > attorney 受权人；受托代表人
pT
<H& attornment 新拥有人承认书
<NUZPX29 attributable profit 可归属利润
U!h!z`RU54 attributable share value 可归属股份价值
5g=" # Auckland Stock Exchange 奥克兰证券交易所
],LOkAX auction 拍卖
2:]Sy4K { auctioneer 拍卖商
^0 t`EZ$ audit 审计；核数
m$kmoY/ Audit Commission 审计署
x?k6ek Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
q+ .=f.+Z 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
<rkF2 -K, audit review 帐目审查
>U1 7BGJ. Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
D^pAf/ek@i audited account 审计帐目；经审计的帐目
|:AjQ&PM) audited annual account 经审计的周年帐目
T@L^RaPX audited balance sheet 经审计的资产负债表
@`T6\ 1 auditor 核数师；核数主任；审计师
B::vOg77 auditor's certificate 核数师证明书；审计师证明书
!"wIb.j }0 auditor's report 核数师报告；审计师报告
QRRZMdEGs[ Aussie bond 澳元债券
Ruf*aF ( austerity budget 紧缩预算
pG
(8VteH Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
vO\CPb
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giPyo"SD Australian Dollar [AUD] 澳元
V; ChrmE Australian Options Market 澳大利亚期权市场
:%0Z Australian Securities Commission 澳洲证券事务监察委员会
U_:/>8})d Australian Society of Certified Practising Accountants 澳洲执业会计师公会
R\X J Australian Stock Exchange 澳大利亚证券交易所
9O|m# &wa] Austrian Schilling [ATS] 奥地利先令
@? t) UE authentication 认证；鉴证
iaMZ37 authority to purchase 委托购买证；委购书
g3y44G CV authorization 认可；核准；授权；授权书
(* p |Kzu authorization by direction 指示授权
hfY2pG9N authorization by instruction 指令授权
! _QU- authorization by warrant 令状授权
6K,AQ.=V2 authorization of unit trust 单位信托的认可
)t|M)z J authorized agent 指定代理人
_H-Lt{k authorized capital 法定资本
:5dq<>~ authorized clerk 出市员
7 `|- K authorized dealer 认可交易商
a+Z/=YUR authorized financial institution 认可财务机构
"Aynt_a. authorized fund 认可基金
m$U2|5un& authorized fund house 获授权的基金公司；认可基金公司
y+c+ / L8 authorized institution 认可机构
F: \CDM=lS authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
>B iJ/[9 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
S -im
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XX+4X*(o authorized investment 特准投资项目
i#
QI}r authorized person 获授权人
$:>K-4X\} authorized representative 获授权代表
ZN.
#g_ authorized share capital 法定股本
(u~@@d" automated quotation system 自动报价系统
Cjw|.c` Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
1v`*%95 自动交易系统〔香港期货交易所有限公司〕
?@tp1?) automatic adjustment mechanism 自动调整机制
V-VR+ Ndz automatic adjustment system 自动调整系统
QqRL>.)W Automatic Clearing House 自动票据交换所
W & * 0F~ automatic exchange rates accumulation system 自动化汇率累集系统
ZM\Z2L]n Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
WzF /wz R automatic teller machine [ATM] 自动柜员机
iZ& CE5+ autopay 自动转帐
%kF6y_h` available assets 可用资产
\h :$q E7 available fiscal reserve 现存财政储备
U F?qL1w available profit 可用利润
m'Ran3rp Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Ug/b;( dJ' average 平均；平均数；海损
qg|SBQ?6 average basic salary 平均基本薪金
zh7NXTzyf average consumer expenditure 平均消费开支；一般消费开支
Ty7x jIs average cost 平均成本
^W;\faG average cost of land production 增辟土地平均成本
_/hWzj=q average daily turnover 平均每日成交额
W<\KRF$S; average daily wage rate 平均每日工资率
Fvg>>HVu average expenditure pattern 平均开支模式
,XR1N$LN8_ average growth rate 平均增长率
3~Ah8, average net fixed assets 固定资产平均净值
[V
=O $X_ average of relatives 相对价格平均数
p?ICZg: average price 平均价格
xse8 fGs average propensity to consume 平均消费倾向；一般消费倾向
8^ kw average propensity to save 平均储蓄倾向；一般储蓄倾向
d tJ?J<m} average rate 平均率
"1Vuf<?C average revenue 平均收入；平均收益
g%Eb{~v average stock 平均库存；平均存货
0ZTT^2R average yearly rent 平均年租
y%f'7YZ4 avoidance of double taxation 避免双重课税
T$! .
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