A:
fD3'Ye<R A share Ａ股；甲类股份
ew~?&= abatement of tax 减税；减扣免税额
U@CAQ? ABN AMRO Bank N.V. 荷兰银行
w w[||
= above-the-line expenditure 线上项目支出；经常预算支出
BkPt 1i above-the-line receipt 线上项目收入；经常预算收入
H_Va$}8z ABSA Asia Limited 南非联合亚洲有限公司
&:u3-:$:9 absolute change 绝对数值变更
#I*{_|}= absolute expenditure 实际开支
9Kg y t absolute guideline figure 绝对准则数字
*SIYZE' absolute interest 绝对权益
Vh2uzG absolute order of discharge 绝对破产解除令
x*RSD,3 absolute profit margin 绝对利润幅度
nC!]@lA absolute value 实值；绝对值
KLj=M;$:K absolutely vested interest 绝对既得权益
jSH.e? absorbed cost 已吸收成本；已分摊成本
nRu %0Op absorption 吸收；分摊；合并
~WORC\kCW absorption rate 吸收率；摊配率；分摊率
A zS u_ ACB Finance Limited 亚洲商业财务有限公司
5k9
vY W5k acceptable form of reciprocity 合理的互惠条件
%NJ0 Y(:9( acceptable rate 适当利率；适当汇率
G-|c%g!ejf acceptance agreement 承兑协议
*uf)t,% acceptance for honour 参加承兑
>;R`Q9s7 acceptor 承兑人；接受人；受票人
.MRN)p acceptor for honour 参加承兑人
5f?GSHA } accident insurance 意外保险
*W`7JL, Accident Insurance Association of Hong Kong 香港意外保险公会
uv8k ea .( accident insurance scheme 意外保险计划
+P Dk>PdEt accident year basis 意外年度基准
RAk"C!&^m accommodation 通融；贷款
H V-;? 5 accommodation bill 通融票据；空头票据
I8% -ii accommodation party 汇票代发人
qY'+@^<U; account balance 帐户余额；帐户结余
eThFRU3 F account book 帐簿
Nnr[@^M5 account collected in advance 预收款项
,4`Vl<6 account current book 往来帐簿
Y
.cjEeL@ account of after-acquired property 事后取得的财产报告
6 C
O 5:\ account of defaulter 拖欠帐目
Q4L=]qc T account payable 应付帐款
Q BH|pr
account payee only [A/C payee only] 只可转帐；存入收款人帐户
D&I /Tbc account receivable 应收帐款
/$]S'[5uF account receivable report 应收帐款报表
9<toDg_ account statement 结单；帐单；会计财务报表
<8Tp]1z account title 帐户名称；会计科目
TC44*BH q accountant's report 会计师报告
B!;:,(S~ Accountant's Report Rules 会计师报告规则
r_T"b accounting and auditing procedure 会计与审计程序；会计与核数程序
r@]`#PL Accounting Arrangements 《会计安排》
,x!r^YO= accounting basis 会计基础
oXqJypR 2 accounting by Official Receiver 破产管理署署长呈交的帐目
= Ul"{T< Accounting Circular 《会计通告》
7I#C[:7x accounting class 会计类别
?e4H{Y/M accounting date 记帐日期；会计结算日期
@: =vK?8L accounting for money 款项核算
WagL8BpLx Accounting Officer 会计主任
maY. Z<lN accounting period 会计报告期；会计期
7l/lY-zO accounting policy 会计政策；会计方针
!lL
`L \ accounting practice 会计惯例
3c7i8b $ accounting principle 会计准则
Ba5*]VGG accounting record 会计记录
O(2c_! d accounting report 会计报告
Eu~1t& 4 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
wB' !@>db Accounting Society of China 中国会计学会
wIR"!C>LE accounting statement 会计报表
reArXmU<u accounting system 会计制度；会计系统
!iNwJ|0 accounting transaction 会计事项；帐务交易
C4d'z(< accounting treatment 会计处理
CLe{9-o accounting year 会计年度
s8 MQ:eAP accretion 增值；添加
` - P1 Y accrual 应计项目；应累算数目
1KGf @u%-1 accrual basis 应计制；权责发生制
,!alNNY accrual basis accounting 应计制会计；权责发生制会计
NqD Hrx accrue 应累算；应计
zv0sz ]) accrued benefit 应累算利益
~@ P D\ accrued charges 应计费用
[7HBn accrued cumulative preference share dividend 应累算的累积优先股股息
1 I.P7_/ accrued expenses 应累算费用
~E y + accrued interest payable 应付利息；应计未付利息
FXn98UF Y accrued interest receivable 应收利息；应计未收利息
8Dtpb7\o accrued right 累算权益
r-L& ee accruing profit 应累算的利润
L@=$0p41; accumulated fiscal reserve 累积财政储备
SCe$v76p# accumulated profit 累积利润；滚存溢利
b=\chCRJJ accumulated reserve 累积储备
WQ8 "Jj?k6 accumulation of surplus income 累积收益盈余
@x}^2FE acquired assets 既得资产
G~bDl:k`A acquisition 收购；购置；取得
O CIoY?a acquisition cost 购置成本
yo cFdI acquisition expenses 购置费用
4e
eh+T acquisition of 100% interest 收购全部股权
RXcN<Y&
acquisition of control 取得控制权
!G[%; d acquisition of fixed assets 购置固定资产
\,X )!%6kZ acquisition of shell “买壳”
!9YCuHj!p acquisition price 收购价
$ (xdF act of God 天灾
#qF 1z}L( acting partner 执事合伙人
=Hn--DEMg active market 买卖活跃的市场；交投畅旺的市场；旺市
/3^XJb$Sa active partner 积极参与的合伙人
Ak W>*x active trading 交投活跃
mI DVN actual circulation 实际流通
<fDT/ actual cost 实际成本
^0cbN[~/ns actual expenditure 实际开支；实际支出
D_JGbNigA actual income 实际入息；实际收入；实际收益
{47l1wV] actual market 现货市场
EK[J!~ actual price 现货价；实际价格
`[#id@Z1 actual profit 实际利润
]1>R8 actual quotation 实盘；实际价位；实际报价
TI l 'Z7 actual year basis 按实际年度计算
!03JA 9lo actuals 实货
;L -)$Dy4 actuarial investigation 精算调查
WwZ3hd actuarial principle 精算原则
s$fX
; actuarial report 精算师报告
Ai[@2A yU Actuarial Society of Hong Kong 香港精算学会
K$qY^oyQFw actuarial valuation 精算师估值
Me? I8:/ actuary 精算师
k[ D,du') ad referendum agreement 暂定协议；有待覆核的协定
jVN06,3z ad valorem duty 从价税；按值征税
NQ[X=a8N ad valorem duty system 从价税制
ty#6% ad valorem fee 从价费
Zr2T^p5u ad valorem tariff 从价关税
Y Z8[h`z additional allowance 额外免税额
>K 4Nn(~ys additional amount for unexpired risk 未过期风险的额外款额
0&I*)Zt9x additional assessable profit 补加应评税利润
Ly^bP>2i additional assessment 补加评税
)D/ ,QWk additional commitment 额外承担
w}OBp^V^ additional commitment vote 额外承担拨款
cUG^^3! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
!1i-"rR additional dependent parent allowance 供养父母额外免税额
R -NM ~gp additional provision 额外拨款
&k_*Y- l7] additional stamp duty 附加印花税
[ei~Xkzkj additional tax 补加税罚款；补加税款
%s+'"E "E Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
R6fkc^ adjudged bankrupt 被裁定破产
Nj2l>[L; adjudicated bankrupt 裁定破产人
\n,L600`q adjudication fee 裁定费；评定印花税额手续费；评估契据费
0k16f3uI
adjudication of bankruptcy 裁定破产；宣告破产
*<67h*|) adjudication of insolvency 裁定无力偿还债务
r5nHYV &7 adjusted actual 经调整的实数；调整后的实数
V,N u!$)J adjusted current assets 经调整的流动资产；调整后的流动资产
wL,
-" adjusted figure 经调整的数字；调整后的数额
#>)z}a] adjusted liabilities 经调整的负债；调整后的负债
]ilLed adjusted loss 经调整的亏损；调整后的亏损
wf]?:'} 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
]4[%Sv6]G adjusted profit 经调整的利润；调整后的利润
2#^g] o- N adjusted surplus 经调整的盈余额；调整后的盈余额
_z BfNz9D adjusted value 经调整的价值；调整后的价值
Q
Kr/ adjustment 调整；修订；理算〔保险〕
^JMG'@x adjustment centre 调剂中心
|,oLZC Na adjustment lag 调整过程的时间差距；调整时差
T!y 9v5 adjustment mechanism 调整机制
EwV$2 AK adjustment of loss 亏损调整
H,GjPIG adjustment process 调整过程；调整程序
9d/- +j' adjustment range 调整幅度
_L~ 3h administered exchange rate 受管制汇率
x=7: D Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
u=v-,Tw administration expenses 行政费用
Y %bb-|\W administration fee 手续费；行政费
B&rN gG7~ administration in bankruptcy 破产管理
i?(cp[ "7 administration order 遗产管理令
Q"{Dijc% administrator 管理人；遗产管理人
.(cpYKFX administrator of the estate 遗产管理人
.$}z</#! admission of debt 债项承认书
=d ;#Nu- admission of proof 接纳债权证明
PpG;5 advance 放贷款项；垫付款项；预支款项；预付款项
uyk;]EYjHZ advance account 暂支帐目；预付款帐户
d;gs1]E50 advance compensation 预付补偿金
gU|:Y&lFZg advance from shareholder 股东垫款
xcmg3:s advance pending reimbursement 预支以待日后付还
s6!&4=ZA advanced economy 先进经济体系
"~ $i# advancement 预付；预付财产
ZpOME@9, advances warrant 垫款令
LkzA_|8:D advancing 贷出
:* ]#n adverse balance 逆差
XK/l1E3N adverse exchange 逆汇
j;y(to-e>D advertisement addressed to shareholders 在报章刊登的致股东通告
u4x tlGt5 advice for collection 托收通知书
)mwwceN advice of drawing 提款通知书；汇票通知书
p A_u;* advice of payment 付款通知
~? aFc) Advisory Committee [Securities and Futures Commission]
gAztdA sLM 谘询委员会〔证券及期货事务监察委员会〕
P, )D0i Advisory Committee on Diversification 经济多元化谘询委员会
ey[Z<i1 affidavit 誓章；遗产申报誓章
>M{98NH affidavit of no receipt 述明无收款的誓章
l]wLQqoO affiliate 联号；联营公司；附属公司
`Rt w'Uz affiliated company 附属公司；联号；联营公司
><"|>(y affirmation [estate duty] 非宗教式宣誓〔遗产税〕
D- C]0Jf3 affordability 负担能力
Km=
Y^x0 African Development Bank [AfDB] 非洲开发银行
)b ]wpEFl after-acquired property 事后取得的财产
=,N"% } after-hours dealing 市后交易
E kq( after-tax profit 税后盈利；税后利润；税后溢利
"k @[7
7 agency agreement 代理协议
Pi?G:IF agency expenses 代理机构的开支
965 x _
% agency fee 代理费
>Q@y8*E\F Agency Law 《代理法》
Os>&:{D 4! agent 代理人；承销人
(Ytr&gh;0 agent of company 公司代理人
Et }%) M agent's fee 代理人费；经纪费
d{NMG)`x\ aggregate 总计；总数；总体数字
S
WTZ6(!oW aggregate amount 总款额；总额
%SIll aggregate assets and liabilities 总体资产与负债
z)^.ai,: 0 aggregate at constant price 按固定价格计算的总体数字
j~ds)dW%`& aggregate demand 总需求
GEVDXx>@ aggregate gross position 总持仓量
'do2n/ aggregate limit 总限额
Uq'W<.v 5 aggregate of salaries tax 合计薪俸税
S{e3aqT#N aggregate performance 总体表现；总体业绩
9<3}zwJ aggregate supply 总体供应
wt9f2 aggregate surplus 总盈余
iZnLgkk@ aggregate total 整体总额
JSju4TQ4 aggregate value 总值；合计价值
._]Pz 6 aggregated basis 合计基准
qvy*;
<w aggregated net chargeable income 合计应课税入息实额
RiR],Sj aggregation 合并计算；合计；总和
"D vZCf[} aggregation of incomes of husband and wife 夫妇入息合并计算
K7JZUS`C! aggregation of property 财产的总和
iVeH\a agio 差价；贴水
P ~!,"rY 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》
MLTS<pW/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
gS[B;+d 《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》
;g #nGs> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
#U%HG TE0 《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》
9fbbJ"I+ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
P(@ Q[XQ2 《香港政府和大韩民国政府关于相互促进和保护投资协定》
' #=n> agreement for a settlement 授产协议
EMr|#}]#s agreement for assignment 转让协议
1@'I eywg agreement for sale 售卖协议；买卖协议
{ #?|&n< agreement for sale and purchase 买卖协议
+ (:Qf +: agreement for the payment of interest 支付利息协议
(:E@kpK agreement for the repayment of money 还款协议
S`b!sT-sD agreement of reinsurance 再保险协议
I`IW^eZM Agricultural Bank of China 中国农业银行
BH}Cx[n? ~ air passenger departure tax 飞机乘客离境税
"eTALRL'o Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
-lfDoNRhQ airport tax 机场税
%4M,f.[e alcohol duty 酒精税
5
Slz ^@n alienation 让与；让渡；转让
O[U`(A: alimony 生活费；赡养费
@.k^ 8hc All Ordinaries Index [AOI] 所有普通股指数
X8*~Cf73u all risks 全险；综合险
F~rl24F All Sales Record for Stock Market 《股票市场成交报告》
Y$,~"$su| Allied Capital Resources Limited 新联财务有限公司
v36Z*I6)5 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
x 4LPrF1 allocation letter 拨款信件
V+lS\E. allocation of fund 分配款项；预留款项
Z5U\>7@&8 allocation of profit 利润分配；溢利分配
o58c!44 allocation warrant 拨款令
"S'Yn- allotment 分配；配股
+$>aT (q allotment notice 股份配售通知；配股通知
K5`*Y@ allotment of shares 股份分配
(Ajg LNB allowable 可获宽免；免税的
f0^s<:* allowable business loss 可扣除的营业亏损
Z VdQ$ allowable expenses 可扣税的支出
a"O;DYh allowance 免税额；津贴；备抵；准备金
w]h8KNt allowance for debts 债项的免税额
&J9 + 5L8 allowance for depreciation by wear and tear 耗损折旧免税额
32aI0CT allowance for funeral expenses 殡殓费的免税额
B<.\^f uS allowance for inflation 为通货膨胀而预留的款项；通胀准备金
R87@. allowance for repairs and outgoings 修葺及支出方面的免税额
*K?UWi #$ allowance to debtor 给债务人的津贴
d:A '|;'] alteration of capital 资本更改
2x|F Vp alternate trustee 候补受托人
_XY(Qd amalgamation 合并
cQd?,B3#F ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?ZC!E0] ambit of charges 征税范围；收费范围
MK
Sw
amended valuation 经修订的估值
,{(XT7h r American Commodities Exchange 美国商品交易所
{*8 G<& American Express Bank Limited 美国运通银行
=6\^ F i American Stock Exchange 美国证券交易所
-\%5 aXr amortization 摊销
(4q/LuP^d amount due from banks 存放银行同业的款项
\@ h$|nb amount due from banks abroad 存放海外银行同业的款项
nLk`W"irM amount due from holding companies 控股公司欠款
*a|575e< z amount due from local banks 存放本港银行同业的款项
se>\5k amount due to banks 银行同业的存款
pd,d"+ amount due to banks abroad 海外银行同业的存款
+]wM$bP amount due to holding companies 控股公司存款
=Sr<d|\O amount due to local banks 本港银行同业的存款
FaWc:GsfB amount due to outport banks 外埠银行同业的存款
#> G:6'r amount for note issue 发行纸币的款额
TT3G GHR amount of bond 担保契据的款额
PvW4%A@0 amount of consideration 代价款额
6; )5v amount of contribution 供款数额
)+,h}XqlX amount of indebtedness 负债款额
$f+ I#uJ amount of principal of the loan 贷款本金额
O. y ?q amount of rates chargeable 应征差饷数额
NB^Al/V@ amount of share capital 股本额
DS @Yto amount of sums assured 承保款额
nW\W<[O9 amount of variation 变动幅度
"|&3z/AUh amount of vote 拨款数额
Hiwij,1 amount payable 应付款额
oz]3
Tx amount receivable 应收款额
}|8^+V& Amsterdam Stock Exchange 阿姆斯特丹证券交易所
6~{'\Z analysis 分析
I} Q+{ /?/ ancillary risk 附属风险
%52x:qGa annual account 周年帐目；周年帐目报表；年度决算；年结
Cq<Lj annual accounting date 年结日期
>Sw? F& annual allowance 每年免税额；年积金；年度津贴；年津
ra ^%_ _N} annual balance 年度余额
oy[ px9Wx annual disposable income 每年可动用收入
16@<G annual estimates 周年预算
WQ:Y NmQ1p annual fee 年费
G Zx*A S]+ annual general meeting 周年大会
UNv!G/i-5 annual growth rate 年增率；每年增长率
/7+b.h])^ annual long-term supplement 长期个案每年补助金
!L9]nO 'BL annual pensionable emolument 可供计算退休金的年薪
c}),yQ|!: annual report 年报
|-*50j l Annual Report on the Consumer Price Index 《消费物价指数年报》
Us# /#-hJ annual return 周年报表；周年申报表；每年报税表格
U %BtBPL Annual Return Rules 《周年报表规则》
E|RC|Sz=u annual review of consumer prices 每年消费物价回顾
?0sTx6x@ annual roll-forward basis 逐年延展方式
GC r]x ' annual salary 年薪
ld|GY>rH annual statement 年度报表；年度决算表
74
)G.! 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
Vep 41\g^ annuitant 年金受益人
a\,V>}e annuity 年金
3PLA*n+% annuity contract 年金合约
,|z zq@fk annuity on human life 人寿年金
Tz9 (</y antecedent debt 先前的债项
Ie _{P& J ante-dated cheque 倒填日期支票
K(lVAKiP] anticipated expenditure 预期开支
P&[&Dj anticipated net profit 预期纯利
)ryP K"V anticipated revenue 预期收入
%8Y+Df;a x anti-inflation measure 反通货膨胀措施
CHO_3QIz anti-inflationary stance 反通货膨胀立场
-U_,RMw~ apparent deficit 表面赤字
~g#/q~UE apparent financial solvency 表面偿债能力
suWO:]FR apparent partner 表面合伙人
([rSYK pi application for personal assessment 个人入息课税申请书
<:nyRy} application of fund 资金应用
ld({1jpX, application to release as liquidator and to destruct the books of accounts and documents
1#AxFdm1 申请免除清盘人职务及毁灭帐簿与文件
G8?Do+[ appointed actuary 委任精算师
8 ?y| appointed auditor 委任核数师；委任审计师
h|Qb:zEP , appointed trustee 委任的受托人
O<@L~S] appointer 委任人
,(sE|B#s apportioned pro rata 按比例分摊
*h).V&::O apportionment 分配；分摊
qq[Dr|%7 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
QKVOc,Fp7i apportionment formula 分摊方程式
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7K\: apportionment of estate duty 遗产税的分摊
Z1$U[Tsd appraisal 估价；评估
8D? $@!- appreciable growth 可观增长
/yx)_x{ appreciable impact 显着影响
&e*@:5Z:k appreciable increase 可观增长
Hdd 3n 6* appreciation 增值；升值
Mty[)+se appreciation against other currencies 相对其他货币升值
f TK84v"7_ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
%`lJA W[ appreciation tax 增值税
b"trg {e appropriation 拨款；拨用；拨付
*6=9 8C4I appropriation account 拨款帐目
)xz_ }6b] Appropriation Bill 拨款法案
NZ!I > appropriation-in-aid system 补助拨款办法
1#+|RL4o approved assets 核准资产
./'d^9{ approved basket stock 认可一篮子证券
eMV8`&c' approved budget 核准预算
"j8=%J{ approved charitable donation 认可慈善捐款
rHOhi|+ approved charitable institution 认可慈善机构
`e3$jy@ approved currency 核准货币；认可货币
N6+^}2' *) approved estimates 核准预算
`pDTjJ approved estimates of expenditure 核准开支预算
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B` +,
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A#xFPYY{ approved pooled investment fund 核准汇集投资基金
suLC7x`Z approved provident fund scheme 认可公积金计划
FQ47j)p; approved provision 核准拨款
bBo>Y7% approved redeemable share 核准可赎回股份
BOy&3.h5? approved regional stock 认可地区性证券
fWri7|"0h approved retirement scheme 认可退休金计划
tgl 4p Ac approved subordinated loan 核准附属贷款
c1y+k vv arbitrage 套戥；套汇；套利
x 7 i<dg& arbitrageur 套戥者；套汇者
BE~-0g$W arbitrary amount 临时款项
QSM3qke arrangement 措施；安排；协定
R(P(G;#j arrears 欠款
cQBc6eAi arrears of pay 欠付薪酬
#QSSpsF@ arrears of revenue 逾期未收税款；逾期未收的帐项
Sx0{]1J articles of association 组织章程；组织细则；组织章程细则
@k'V`ZQF Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
j]R[;8g ascertainment of profit 确定利润
T VSCjI "Asia Clear" “亚洲结算系统”
Ux= B*m1@{ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
0mm HN`< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
gnxD'1_ Asian Development Fund [ADF] 亚洲发展基金
r[GH#vF;7 Asian dollar bond 亚洲美元债券
_X=6M
gU Asian dollar market 亚洲美元市场
zA3r&stN+ Asian dollar rate 亚洲美元利率
IQ-l%x[fue Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
asmu< Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
anfnqa8 asked price 沽盘；喊价；索价；卖方报价
{7% HK2=' assessable income 应评税入息
\\ Q ){\S assessable loss 应评税亏损
3=Rk(%:; assessable profit 应评税利润
R1% J6w Zq assessable value 应评税值
Q%J,: J assessed profit 估定利润
S}] B |Q assessed value 经评估价值
OZ"76|H1` assessment 评税；评定；估价；评税单
GY0OVAW6'c assessment number 评税编号；估价编号
TGPZUyi3!= assessment of additional tax 补加税评税
G^ dzE/ : assessment of performance 业绩评估；实绩评价
Z
d@B6R Assessor 评税主任
[EZ=t k asset price bubbles 资产价格泡沫
Y(?SE< 4R asset-backed securities 具资产保证的证券
|68/FJZ,5 assets accretion 资产增值
-O-?hsV)y assets and liabilities 资产与负债
Odh r=Hs assets betterment statement 资产递增表；资产改进表
J}#2Wy^{ assets lending 实物放款；有抵押贷款
W5:fY>7 assets of the company passing on the death 死者去世时转移的公司资产
,7k1n{C) assets pledged as security for liabilities 用作负债抵押的资产
aU[!*n 4Ux assets portfolio 资产投资组合
r w gj] assets price 资产价格
^ L7!lzyo assets quality 资产质素
&1 `Y&x:p assets realization 资产变现
^~@3X[No assets refinancing arrangement 资产再集资安排
<$25kb R5K assets securitization 资产证券化
JV'aqnb.8\ assets situated outside Hong Kong 在香港以外地方的资产
j*4:4B% assets stripping 削减资产；拆卖资产
5tLb
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|Sua4~yL( assignee 承让人
3/]FT#l]i assignment 转让；转让书；转让契
y"U)&1 c% assignment of interest 权益转让
elp Tak@ assignment of letters patent and trade mark 专利证书及商标转让
/ _Ku:?{ assignment of property 物业转让；物业转让书
}Ujgd2(U assignment right 转让权
`P*BW,P'T assignor 转让人
|9 0X_6( associate 有联系的人；有关连人士；相联者；合伙人；联系人
du#f_|xG Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
[/ertB associate member 附属会员
y}|E) associated body corporate 相联法人团体
I Xm[c@5l associated company 相联公司；联属公司
$%
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Sl<1Rme=w Association of Chartered Certified Accountants [ACCA] [United Kingdom]
AP1ZIc6 公认会计师公会〔英国〕
}#g+~9UK Association of Futures Exchange Brokers 香港期货经纪协会
X-TGrdoX Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
+o" CMI association of underwriters 承保人组织
;#0$iE assumption of control 接管
D. x8=|; assurance 担保；保险；转易；转易书
7-}5
W assurance of interest 权益的转易
e+4Eiv at 19XX price 按一九ＸＸ年价格计算
uZ>q$
F at a discount 按赔价计算；按贴水价格计算；打折扣
*">CEQ[MT at a premium 按溢价计算；按升水价格计算
k#8`996P at call 通知付款；按通知
bw7g L\* at constant market price 按固定市价计算
d&f!\n_~ at constant price 按固定价格计算
3?L[ohKH?: at cost 按成本计算
-!li,&,A1 at current market price 按当时市价计算；按现时市价计算
>+Iph2] at current price 按当时价格计算；按现时价格计算
dn S b}J at factor cost 按要素成本计算；按生产要素成本计算
f\.y z[ at money-of-the-day price 按付款当日价格计算
]+B.=mO_ at or better 按指定或较佳价位〔买卖指令〕
^W@%(,xb at par 按面值计算；平价
&?Q^i">cZ at sight 见票即付
`ah|B V at the close 按收市盘
"zCT S at the opening 按开市盘
.c0u##/0 attestation 见证；见证条款
6iF&!Fd>J at-the-money option 平价期权
#E r "i attorney 受权人；受托代表人
(uhE'IQ{ ( attornment 新拥有人承认书
<o*b6 m% attributable profit 可归属利润
6-J}ZfGj attributable share value 可归属股份价值
HJ0;BD.] Auckland Stock Exchange 奥克兰证券交易所
6 %> 'n? auction 拍卖
%.l={B,i auctioneer 拍卖商
*vEj\ audit 审计；核数
lQvgq Audit Commission 审计署
T:H~Y+qnt Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
9&`";dg 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〕
>7~*j4g audit review 帐目审查
4 m"0R\ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
a l6y=;\jZ audited account 审计帐目；经审计的帐目
[C<K~ audited annual account 经审计的周年帐目
M* Ej*# audited balance sheet 经审计的资产负债表
"+wkr uC auditor 核数师；核数主任；审计师
_2{_W9k auditor's certificate 核数师证明书；审计师证明书
/ #rH18 auditor's report 核数师报告；审计师报告
h{$k%YJ? Aussie bond 澳元债券
0( A ?& austerity budget 紧缩预算
T JZ~Rpq Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
]*l ZFP~ Australia All Ordinaries Index 澳洲所有普通股票指数
[6_.Y*} N Australian Dollar [AUD] 澳元
.P")S| Australian Options Market 澳大利亚期权市场
Yh fQ pe Australian Securities Commission 澳洲证券事务监察委员会
4 dLnX3 v Australian Society of Certified Practising Accountants 澳洲执业会计师公会
q5'G]j{,Z Australian Stock Exchange 澳大利亚证券交易所
pPo(nH|< Austrian Schilling [ATS] 奥地利先令
?_A[E]/H authentication 认证；鉴证
d!Gy#<H authority to purchase 委托购买证；委购书
]7yxXg authorization 认可；核准；授权；授权书
3(,m(+J[S authorization by direction 指示授权
tY!l}:E[ authorization by instruction 指令授权
ud BIEW,` authorization by warrant 令状授权
N}ND()bf authorization of unit trust 单位信托的认可
S4{vS?>j authorized agent 指定代理人
Gau@RX:O authorized capital 法定资本
EJb+yy6 authorized clerk 出市员
:
xggo authorized dealer 认可交易商
"e8EA!Ipte authorized financial institution 认可财务机构
: D-D+x authorized fund 认可基金
#W3H;'~/5 authorized fund house 获授权的基金公司；认可基金公司
_od /)# authorized institution 认可机构
G e]NA]< authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
)z18:C3 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
@U1|?~M%s authorized insurer 获授权保险人；获认可承保人
r =vY-p authorized investment 特准投资项目
5$HG#2"Kb# authorized person 获授权人
R9 #ar{ authorized representative 获授权代表
~_N,zw{x authorized share capital 法定股本
z>,M@ @ automated quotation system 自动报价系统
^RT_Lky Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
U 1E@pDH 自动交易系统〔香港期货交易所有限公司〕
v {u q automatic adjustment mechanism 自动调整机制
2 rf8)8': automatic adjustment system 自动调整系统
n8_X<jIp3 Automatic Clearing House 自动票据交换所
=N{?ll6x7g automatic exchange rates accumulation system 自动化汇率累集系统
*i:8g( Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
l>pB\<LL automatic teller machine [ATM] 自动柜员机
xRh GBb{@s autopay 自动转帐
oq!\100 available assets 可用资产
K\XQ E50 available fiscal reserve 现存财政储备
F~
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hif;atO Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
?Fn y_{&^H average 平均；平均数；海损
ort *Ux)
average basic salary 平均基本薪金
CsycR @[ average consumer expenditure 平均消费开支；一般消费开支
?YZgH>7" average cost 平均成本
#0uu19+} average cost of land production 增辟土地平均成本
jQ%1lQ#R) average daily turnover 平均每日成交额
"5
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sCzpNJ"8
average expenditure pattern 平均开支模式
A:GqR;;"x> average growth rate 平均增长率
HJ]e%og average net fixed assets 固定资产平均净值
1Td`S1'#yg average of relatives 相对价格平均数
.S#i/A'x average price 平均价格
iQ8{N:58DN average propensity to consume 平均消费倾向；一般消费倾向
-Pt E+R[A average propensity to save 平均储蓄倾向；一般储蓄倾向
RH _b average rate 平均率
eF.nNu average revenue 平均收入；平均收益
$hcv}<$/ average stock 平均库存；平均存货
@<pd@Mpf] average yearly rent 平均年租
R8u8jG(4 avoidance of double taxation 避免双重课税
p}1gac_c avoidance of tax 避税
