A:
R5c
Ya A share Ａ股；甲类股份
/L\ ]t abatement of tax 减税；减扣免税额
, )e&u1' ABN AMRO Bank N.V. 荷兰银行
&Ed7|k]H above-the-line expenditure 线上项目支出；经常预算支出
_fx0-S*$ above-the-line receipt 线上项目收入；经常预算收入
`m X bF ABSA Asia Limited 南非联合亚洲有限公司
[`nY /g: absolute change 绝对数值变更
")'o5V absolute expenditure 实际开支
YhYcqE 8 absolute guideline figure 绝对准则数字
0OO$ (R* absolute interest 绝对权益
3o&PVU? Q absolute order of discharge 绝对破产解除令
j/`- x absolute profit margin 绝对利润幅度
8\+kfK absolute value 实值；绝对值
D 's'LspQ absolutely vested interest 绝对既得权益
{ </M C` absorbed cost 已吸收成本；已分摊成本
4bLk+EY4A absorption 吸收；分摊；合并
SIv8EMGo absorption rate 吸收率；摊配率；分摊率
3^AycwNBA ACB Finance Limited 亚洲商业财务有限公司
eL3HX _2( acceptable form of reciprocity 合理的互惠条件
GO{o #} acceptable rate 适当利率；适当汇率
2?9 FF lX acceptance agreement 承兑协议
AuuZWd acceptance for honour 参加承兑
np,L 39:sf acceptor 承兑人；接受人；受票人
M3c!SXx\ acceptor for honour 参加承兑人
DFKFsu8s accident insurance 意外保险
4A6D>ChB'E Accident Insurance Association of Hong Kong 香港意外保险公会
Vw.c05 x accident insurance scheme 意外保险计划
X~ |P accident year basis 意外年度基准
@ FVan accommodation 通融；贷款
~WXT0-, accommodation bill 通融票据；空头票据
FjF:Eh accommodation party 汇票代发人
#va|&QBZxM account balance 帐户余额；帐户结余
35 I y\ account book 帐簿
^j&'2n@ 9a account collected in advance 预收款项
/nEt%YYh;x account current book 往来帐簿
mL/]an@Y account of after-acquired property 事后取得的财产报告
g"v g
{Q account of defaulter 拖欠帐目
)';Rb$<Qn account payable 应付帐款
5$Lo]H* account payee only [A/C payee only] 只可转帐；存入收款人帐户
M\O6~UFq! account receivable 应收帐款
Tap=K|b ]
account receivable report 应收帐款报表
AoB~ZWq account statement 结单；帐单；会计财务报表
M:x?I_JG8 account title 帐户名称；会计科目
sf )ojq6s accountant's report 会计师报告
eAKK uML Accountant's Report Rules 会计师报告规则
R|aA6} /I accounting and auditing procedure 会计与审计程序；会计与核数程序
n!=%MgF'*p Accounting Arrangements 《会计安排》
PhF.\W b accounting basis 会计基础
e FDh J accounting by Official Receiver 破产管理署署长呈交的帐目
?O (KmDH Accounting Circular 《会计通告》
4|*b{N i accounting class 会计类别
t
I}@1 accounting date 记帐日期；会计结算日期
Ah:! accounting for money 款项核算
8:^`r w4a0 Accounting Officer 会计主任
zy\ p, accounting period 会计报告期；会计期
Yoi M\gw accounting policy 会计政策；会计方针
?mKj+ Bk2 accounting practice 会计惯例
*#+e_)d accounting principle 会计准则
3 ]xe7F'` accounting record 会计记录
4a3Xz,[(a accounting report 会计报告
v,t;!u, 40 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&2IrST{d:V Accounting Society of China 中国会计学会
/N6sH!w accounting statement 会计报表
1,@-y#V_ accounting system 会计制度；会计系统
@8 WG accounting transaction 会计事项；帐务交易
9Fb|B accounting treatment 会计处理
YI0 5?J} accounting year 会计年度
T \%{zz_( accretion 增值；添加
s`"o-w\$> accrual 应计项目；应累算数目
[DrG;k ? accrual basis 应计制；权责发生制
Ei!t#'*D< accrual basis accounting 应计制会计；权责发生制会计
vzD 3_
?D accrue 应累算；应计
)9'eckt accrued benefit 应累算利益
*>Sb4: accrued charges 应计费用
`k y>M- accrued cumulative preference share dividend 应累算的累积优先股股息
k^3 ?Z2a accrued expenses 应累算费用
Z#7T!/28 accrued interest payable 应付利息；应计未付利息
* :t]|$;E\ accrued interest receivable 应收利息；应计未收利息
46(Vq| accrued right 累算权益
~5Wr
|qg%{ accruing profit 应累算的利润
i*3 4/ accumulated fiscal reserve 累积财政储备
:&D>?{b0 accumulated profit 累积利润；滚存溢利
|Y' xtOMX accumulated reserve 累积储备
U 7mA~t2E accumulation of surplus income 累积收益盈余
Eq$Q%'5*ua acquired assets 既得资产
R^zT gyr acquisition 收购；购置；取得
;\(Wz5Ok&J acquisition cost 购置成本
1(!w xJ acquisition expenses 购置费用
&4M0 S+. acquisition of 100% interest 收购全部股权
?DPN a acquisition of control 取得控制权
VsS. \ 1 acquisition of fixed assets 购置固定资产
:NB|r acquisition of shell “买壳”
v%Rc wVt| acquisition price 收购价
vt{s"\f act of God 天灾
;0*T7l acting partner 执事合伙人
9y=$ |"<( active market 买卖活跃的市场；交投畅旺的市场；旺市
*o]Q<S>lH active partner 积极参与的合伙人
_nw=^ zS active trading 交投活跃
{SH +lX0]{ actual circulation 实际流通
Abr:UEG actual cost 实际成本
GE4d=;5 actual expenditure 实际开支；实际支出
-$B om actual income 实际入息；实际收入；实际收益
qc^ u% actual market 现货市场
{2kw*^,l actual price 现货价；实际价格
.#n1p: }[ actual profit 实际利润
5G.A\`u% actual quotation 实盘；实际价位；实际报价
=L_L/"*rel actual year basis 按实际年度计算
4^H(p actuals 实货
pT Yq#9 actuarial investigation 精算调查
fsc^8 actuarial principle 精算原则
?D P]#9 /4 actuarial report 精算师报告
;{b 1' Actuarial Society of Hong Kong 香港精算学会
$ijWwrh actuarial valuation 精算师估值
C6Qnn@waYb actuary 精算师
\ZdV|23 ad referendum agreement 暂定协议；有待覆核的协定
LF+#PnK ad valorem duty 从价税；按值征税
*O')
{( ad valorem duty system 从价税制
Xh==F: ad valorem fee 从价费
u@d`$]/>F ad valorem tariff 从价关税
vUa~PN+Iy additional allowance 额外免税额
4-^LC<}k additional amount for unexpired risk 未过期风险的额外款额
g Z3VT{ additional assessable profit 补加应评税利润
/BC(O[P additional assessment 补加评税
;u;Y f Or additional commitment 额外承担
>L$g ;(g additional commitment vote 额外承担拨款
n"B"A ysz additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
J;+A G^U< additional dependent parent allowance 供养父母额外免税额
TbyQ'Mb Uv additional provision 额外拨款
5=CL R additional stamp duty 附加印花税
nA8]/r 1k additional tax 补加税罚款；补加税款
,ry2J,IT7 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
v8!
1"FYL adjudged bankrupt 被裁定破产
,=KJ7zIK? adjudicated bankrupt 裁定破产人
}N; c adjudication fee 裁定费；评定印花税额手续费；评估契据费
wc-H`S|@ adjudication of bankruptcy 裁定破产；宣告破产
;p ~@*c'E adjudication of insolvency 裁定无力偿还债务
C[ <OF/ adjusted actual 经调整的实数；调整后的实数
]9z{
95 adjusted current assets 经调整的流动资产；调整后的流动资产
;c7 3:'e adjusted figure 经调整的数字；调整后的数额
f:L%th adjusted liabilities 经调整的负债；调整后的负债
x9r5 ;5TI adjusted loss 经调整的亏损；调整后的亏损
,6rg00wGE adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
kM>0>fkjE adjusted profit 经调整的利润；调整后的利润
=8OPj cX.V adjusted surplus 经调整的盈余额；调整后的盈余额
7NG^X"N{Ul adjusted value 经调整的价值；调整后的价值
)mO|1IDTN adjustment 调整；修订；理算〔保险〕
"Yw-1h`fR adjustment centre 调剂中心
kE QT[Lo adjustment lag 调整过程的时间差距；调整时差
m Nw|S*C adjustment mechanism 调整机制
r.M8#YL adjustment of loss 亏损调整
CFD& -tED& adjustment process 调整过程；调整程序
p1t9s
N, adjustment range 调整幅度
"El$Sat` administered exchange rate 受管制汇率
+=I_3Wtth Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
u->UV:u administration expenses 行政费用
]D&$k P( administration fee 手续费；行政费
W&`_cGoP administration in bankruptcy 破产管理
TL@_m^SM administration order 遗产管理令
GIQ/gM?Pv administrator 管理人；遗产管理人
2!/*I: administrator of the estate 遗产管理人
]dk44,EL admission of debt 债项承认书
j6Acd~y\2 admission of proof 接纳债权证明
\XwXs 5"G advance 放贷款项；垫付款项；预支款项；预付款项
@ =x =dL( advance account 暂支帐目；预付款帐户
Q%4>okj, advance compensation 预付补偿金
) ^PY-~o[ advance from shareholder 股东垫款
a E.T%xR advance pending reimbursement 预支以待日后付还
!!f)w!wW advanced economy 先进经济体系
@;x|+@r advancement 预付；预付财产
, c_[`q\ advances warrant 垫款令
eG26m_S= advancing 贷出
@V)k*h3r+ adverse balance 逆差
J'tc5Ip!}V adverse exchange 逆汇
2vWJ|&|p advertisement addressed to shareholders 在报章刊登的致股东通告
>69xl^Gd advice for collection 托收通知书
gsuf d{{ advice of drawing 提款通知书；汇票通知书
'7[{ISBXU advice of payment 付款通知
' U {?"FP Advisory Committee [Securities and Futures Commission]
Fc>W]1 谘询委员会〔证券及期货事务监察委员会〕
\> nPg5OT Advisory Committee on Diversification 经济多元化谘询委员会
l<)(iU affidavit 誓章；遗产申报誓章
]od]S 8$5 affidavit of no receipt 述明无收款的誓章
R^P~iAO affiliate 联号；联营公司；附属公司
[0N==Ym1 affiliated company 附属公司；联号；联营公司
#
4`* `)% affirmation [estate duty] 非宗教式宣誓〔遗产税〕
V_Kpb*3 affordability 负担能力
,eD@) K_: African Development Bank [AfDB] 非洲开发银行
a
#?% I# after-acquired property 事后取得的财产
]q L#/ after-hours dealing 市后交易
FX )g\=ov after-tax profit 税后盈利；税后利润；税后溢利
yNdtq\h agency agreement 代理协议
T#?KY agency expenses 代理机构的开支
{y=H49 agency fee 代理费
cX"[#Em# Agency Law 《代理法》
(i>VJ r agent 代理人；承销人
_m0H gLS~ agent of company 公司代理人
rFZB6A<(] agent's fee 代理人费；经纪费
5~4I.+~8 aggregate 总计；总数；总体数字
nab:y(]$/ aggregate amount 总款额；总额
j y{T=Nb aggregate assets and liabilities 总体资产与负债
a_'W1ek-@ aggregate at constant price 按固定价格计算的总体数字
q5:-?|jXJ aggregate demand 总需求
],R rk]1 aggregate gross position 总持仓量
[qlq& ?" aggregate limit 总限额
mIq6\c$ aggregate of salaries tax 合计薪俸税
ZN5\lon| Y aggregate performance 总体表现；总体业绩
pu nc' ~ aggregate supply 总体供应
F7UY>z3jL aggregate surplus 总盈余
' R8VCj aggregate total 整体总额
2qKo|'gL` aggregate value 总值；合计价值
sl-LX )*N# aggregated basis 合计基准
T =: &W3 aggregated net chargeable income 合计应课税入息实额
g "]%5Ow1 aggregation 合并计算；合计；总和
YnuC<y
&p aggregation of incomes of husband and wife 夫妇入息合并计算
Q?n} ~(% & aggregation of property 财产的总和
-cNh5~p= agio 差价；贴水
b")&"o)G2W 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》
vp &jSfQ^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
|332G64K 《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》
~|@ aV:k Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
gt6*x=RCrQ 《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》
|ap{+ xh Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
uF9p:FvN 8 《香港政府和大韩民国政府关于相互促进和保护投资协定》
]oP2T:A agreement for a settlement 授产协议
fDp_W1yH agreement for assignment 转让协议
d z &| 3o agreement for sale 售卖协议；买卖协议
//`heFuc]> agreement for sale and purchase 买卖协议
n@{fqj agreement for the payment of interest 支付利息协议
T^S|u8f agreement for the repayment of money 还款协议
_WtX8 agreement of reinsurance 再保险协议
R+8+L|\wHv Agricultural Bank of China 中国农业银行
8dq{. B? air passenger departure tax 飞机乘客离境税
01 6l$K4 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
/ L'm@8 airport tax 机场税
;r >?V2,tm alcohol duty 酒精税
"R+
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%Nd|VAe alimony 生活费；赡养费
qfvd( w All Ordinaries Index [AOI] 所有普通股指数
8qp!S1Qnv all risks 全险；综合险
au}rS0) + All Sales Record for Stock Market 《股票市场成交报告》
oP5G*AFUq Allied Capital Resources Limited 新联财务有限公司
>>Hsx2M all-items index [Consumer Price Index] 总指数〔消费物价指数〕
#*,Jqr2f allocation letter 拨款信件
\bqNjlu allocation of fund 分配款项；预留款项
@JE:\ allocation of profit 利润分配；溢利分配
uNl<= 1 allocation warrant 拨款令
: Y(Yk5 allotment 分配；配股
NWNH)O@ allotment notice 股份配售通知；配股通知
+cM; d4 allotment of shares 股份分配
&1893#V allowable 可获宽免；免税的
D4G*K*z,w4 allowable business loss 可扣除的营业亏损
&D[dDUdHs allowable expenses 可扣税的支出
KM< +9` allowance 免税额；津贴；备抵；准备金
YTQ|Hg6jO allowance for debts 债项的免税额
D; H</5#Q allowance for depreciation by wear and tear 耗损折旧免税额
vTQ Q d@ allowance for funeral expenses 殡殓费的免税额
^2|gQ'7< allowance for inflation 为通货膨胀而预留的款项；通胀准备金
uCF+M p allowance for repairs and outgoings 修葺及支出方面的免税额
7<x0LW allowance to debtor 给债务人的津贴
AUcq\Ys alteration of capital 资本更改
|OF<=G GO+ alternate trustee 候补受托人
;#78`x2 amalgamation 合并
< Up n~tH ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
511^f`P< ambit of charges 征税范围；收费范围
kf_s.Dedw amended valuation 经修订的估值
?,]%V1(@V` American Commodities Exchange 美国商品交易所
468LVe?0 American Express Bank Limited 美国运通银行
?RiW:TQ* American Stock Exchange 美国证券交易所
+che Lc amortization 摊销
~xGWL%og amount due from banks 存放银行同业的款项
tz
j]c amount due from banks abroad 存放海外银行同业的款项
8|{:N>7 amount due from holding companies 控股公司欠款
X}0NeG^'O amount due from local banks 存放本港银行同业的款项
X|L.fB= amount due to banks 银行同业的存款
` hM`bcS amount due to banks abroad 海外银行同业的存款
~^$ONmI5 amount due to holding companies 控股公司存款
H.XD8qi3W amount due to local banks 本港银行同业的存款
6#7f^uIK amount due to outport banks 外埠银行同业的存款
1Ls@| amount for note issue 发行纸币的款额
ly%$>BRU amount of bond 担保契据的款额
g10$ pf+L amount of consideration 代价款额
99G/ (Z} amount of contribution 供款数额
Df||#u=n amount of indebtedness 负债款额
m/=,O_ amount of principal of the loan 贷款本金额
8<0H(lj7_ amount of rates chargeable 应征差饷数额
E,shTh%&~ amount of share capital 股本额
\yNjsG@, amount of sums assured 承保款额
y7wy9+>l amount of variation 变动幅度
i|Lir{vW amount of vote 拨款数额
i' %V}2 amount payable 应付款额
>*,Zc amount receivable 应收款额
; H_yNrwA Amsterdam Stock Exchange 阿姆斯特丹证券交易所
# Fw<R'c analysis 分析
t< $9!" ancillary risk 附属风险
($ 7>\"+Tl annual account 周年帐目；周年帐目报表；年度决算；年结
Pk F
B. annual accounting date 年结日期
Q B#f'X annual allowance 每年免税额；年积金；年度津贴；年津
:35J<oG annual balance 年度余额
[ esjR`u annual disposable income 每年可动用收入
ETV|;>v annual estimates 周年预算
)K -@{v^| annual fee 年费
/XEcA 5C< annual general meeting 周年大会
Au#(guvm annual growth rate 年增率；每年增长率
0?BT* annual long-term supplement 长期个案每年补助金
Ooc,R( annual pensionable emolument 可供计算退休金的年薪
|iLeOztuE annual report 年报
i
cQsA Annual Report on the Consumer Price Index 《消费物价指数年报》
lEQ 63) Z annual return 周年报表；周年申报表；每年报税表格
]n${j/ x Annual Return Rules 《周年报表规则》
Ec8Y}C,{7< annual review of consumer prices 每年消费物价回顾
8UwL%"?YB annual roll-forward basis 逐年延展方式
jMcCu$i7 annual salary 年薪
f";70}_ annual statement 年度报表；年度决算表
,8;;#XR3 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
v[e$ RH annuitant 年金受益人
_:+W0YS annuity 年金
J^hj
R%H annuity contract 年金合约
S-gL]r3G8 annuity on human life 人寿年金
vpv PRw J antecedent debt 先前的债项
a N ). G1 ante-dated cheque 倒填日期支票
L; Nz\sJ anticipated expenditure 预期开支
#?}k0Y anticipated net profit 预期纯利
yf*MG&} anticipated revenue 预期收入
~)tIO<$U anti-inflation measure 反通货膨胀措施
Pw1V1v&> q anti-inflationary stance 反通货膨胀立场
$ n`<,;^l apparent deficit 表面赤字
# lM!s apparent financial solvency 表面偿债能力
Mto3 Ryic! apparent partner 表面合伙人
W>wIcUP<< application for personal assessment 个人入息课税申请书
%LXk9K^]e application of fund 资金应用
t&mw@bj application to release as liquidator and to destruct the books of accounts and documents
Z7JI4" 申请免除清盘人职务及毁灭帐簿与文件
+NxEx/{ appointed actuary 委任精算师
?%{bMqYJD{ appointed auditor 委任核数师；委任审计师
igOjlg_Q appointed trustee 委任的受托人
L= Dd` appointer 委任人
5Jp@n . apportioned pro rata 按比例分摊
{ogGi/8 apportionment 分配；分摊
<6mXlK3N0 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
A{: a kK apportionment formula 分摊方程式
Z=z'j8z3 apportionment of estate duty 遗产税的分摊
|08 tQ appraisal 估价；评估
;s3"j~5m) appreciable growth 可观增长
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appreciable impact 显着影响
~Yl bS- appreciable increase 可观增长
!R//"{k0? appreciation 增值；升值
r5(OH3 appreciation against other currencies 相对其他货币升值
`dMOBYV appreciation of the exchange value of Hong Kong dollar 港元汇值上升
g`y
>) N/ appreciation tax 增值税
}LM^>M% appropriation 拨款；拨用；拨付
KAjKv_6=g appropriation account 拨款帐目
Fq&@dxN3 Appropriation Bill 拨款法案
j{7_p$JM appropriation-in-aid system 补助拨款办法
W6K]jIQ approved assets 核准资产
KOV^wSwS approved basket stock 认可一篮子证券
6G/)q8'G approved budget 核准预算
?WG9}R[qE/ approved charitable donation 认可慈善捐款
qe"5& cc1 approved charitable institution 认可慈善机构
_Jj|g9b approved currency 核准货币；认可货币
:V HJD approved estimates 核准预算
uB
6`e!Q approved estimates of expenditure 核准开支预算
tJUMLn? approved overseas insurer 核准海外保险人
U/&?r Y^| approved overseas trust company 核准海外信托公司
$ZK4Ps -$ approved pooled investment fund 核准汇集投资基金
!
D'U:) approved provident fund scheme 认可公积金计划
pb{'t2kk approved provision 核准拨款
uCNQ.Nbf C approved redeemable share 核准可赎回股份
hnvn&{| approved regional stock 认可地区性证券
m z +>rc approved retirement scheme 认可退休金计划
xaoaZ3Ko approved subordinated loan 核准附属贷款
A>%fE 6FY arbitrage 套戥；套汇；套利
H[*.Jd arbitrageur 套戥者；套汇者
. m7iXd{ arbitrary amount 临时款项
*Y9 " -C+ arrangement 措施；安排；协定
bNFX+ GA/ arrears 欠款
&Km?( %? arrears of pay 欠付薪酬
c<A@Op"A arrears of revenue 逾期未收税款；逾期未收的帐项
[bJ"*^M) articles of association 组织章程；组织细则；组织章程细则
s+yBxgQ/ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
A0oC*/ ascertainment of profit 确定利润
6}L[7~1
"Asia Clear" “亚洲结算系统”
+C/K@:p Asia Commercial Bank Ltd. 亚洲商业银行有限公司
>J 3N,f Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
w]"Y1J(i Asian Development Fund [ADF] 亚洲发展基金
[LL"86D Asian dollar bond 亚洲美元债券
gpHI)1i'H Asian dollar market 亚洲美元市场
o8KlY? hX Asian dollar rate 亚洲美元利率
]0 ouJY Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
[@rZ.Hsl Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
fhL dM asked price 沽盘；喊价；索价；卖方报价
OB6I8n XW assessable income 应评税入息
VMad ]bEf assessable loss 应评税亏损
)!|K3%9 assessable profit 应评税利润
w/ d9S(
assessable value 应评税值
e| ):%6# assessed profit 估定利润
2 ~2 assessed value 经评估价值
@gE
+T37x2 assessment 评税；评定；估价；评税单
@-kzS m assessment number 评税编号；估价编号
}&y>g0$@ assessment of additional tax 补加税评税
. 2. $Rq assessment of performance 业绩评估；实绩评价
feI Agd}, Assessor 评税主任
wx}\0(]Gl asset price bubbles 资产价格泡沫
=(Mv@eA" asset-backed securities 具资产保证的证券
b\U Q6 V assets accretion 资产增值
m1]rLeeEt assets and liabilities 资产与负债
JI3AR
e?y assets betterment statement 资产递增表；资产改进表
&ad9VB7 assets lending 实物放款；有抵押贷款
me1ac\ assets of the company passing on the death 死者去世时转移的公司资产
p
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3B^ assets pledged as security for liabilities 用作负债抵押的资产
%ghQ#dZ]& assets portfolio 资产投资组合
^ 5 F-7R8Q assets price 资产价格
{KeHqM}e assets quality 资产质素
EK@yzJ % assets realization 资产变现
KP _=#KD assets refinancing arrangement 资产再集资安排
H#m)`=nZSZ assets securitization 资产证券化
v FL3eu# assets situated outside Hong Kong 在香港以外地方的资产
mrqCW]#u assets stripping 削减资产；拆卖资产
&K btW_ assets value 资产值
M[Y|$I} assignee 承让人
9w11kut-! assignment 转让；转让书；转让契
/'TzHO9_` assignment of interest 权益转让
WYRTt2(+% assignment of letters patent and trade mark 专利证书及商标转让
U[U $1LSS assignment of property 物业转让；物业转让书
+'uF3- +WY assignment right 转让权
pF K[b assignor 转让人
N vJu)gI% associate 有联系的人；有关连人士；相联者；合伙人；联系人
z|+L>O-8 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
o7/_a/ associate member 附属会员
7 g associated body corporate 相联法人团体
m?;)C~[ associated company 相联公司；联属公司
o%M~Q<wf associated corporation 相联法团
u-O wL1S+ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
"! p#8jR^ 公认会计师公会〔英国〕
b1nw,(hLY Association of Futures Exchange Brokers 香港期货经纪协会
lH:TE=|4 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
?7^(' association of underwriters 承保人组织
.N_0rPO,Kw assumption of control 接管
*S~. KW [ assurance 担保；保险；转易；转易书
)\`TZLR assurance of interest 权益的转易
^w8H=UkP!+ at 19XX price 按一九ＸＸ年价格计算
Mr2dhSQ ! at a discount 按赔价计算；按贴水价格计算；打折扣
Fd m7k){A at a premium 按溢价计算；按升水价格计算
B xG0vJN | at call 通知付款；按通知
Z>o;Yf[ at constant market price 按固定市价计算
|WXu;uf$.u at constant price 按固定价格计算
>5/dmHPc at cost 按成本计算
o[+1O at current market price 按当时市价计算；按现时市价计算
v :6`(5 at current price 按当时价格计算；按现时价格计算
*3S,XMS{O at factor cost 按要素成本计算；按生产要素成本计算
(G# )[0<fX at money-of-the-day price 按付款当日价格计算
pS E"] N at or better 按指定或较佳价位〔买卖指令〕
wMt? yc:X at par 按面值计算；平价
{(D$ Xb at sight 见票即付
[Gh T.
at the close 按收市盘
MyCX6+Ci) at the opening 按开市盘
@,M !&l attestation 见证；见证条款
P8DJv-f` at-the-money option 平价期权
8@6:UR.) attorney 受权人；受托代表人
mE z&:A attornment 新拥有人承认书
j,6dGb attributable profit 可归属利润
q$:T<mFK$ attributable share value 可归属股份价值
K JPB- Auckland Stock Exchange 奥克兰证券交易所
Ln[R}qD auction 拍卖
S Q>.P auctioneer 拍卖商
~S"G~a(&j audit 审计；核数
#4%,09 + Audit Commission 审计署
k-e_lSYk&c Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
K`(STvtM 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〕
d!G%n
* audit review 帐目审查
NjYpNd? g Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
KSh<_`j audited account 审计帐目；经审计的帐目
J%j#gyTU audited annual account 经审计的周年帐目
0@*rp7 audited balance sheet 经审计的资产负债表
72~)bu auditor 核数师；核数主任；审计师
f]T#q@|lE auditor's certificate 核数师证明书；审计师证明书
IH}?CZ@ {? auditor's report 核数师报告；审计师报告
qFe|$rVVIl Aussie bond 澳元债券
ZN%$k-2 austerity budget 紧缩预算
'V 1QuSd Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
],qG!,V Australia All Ordinaries Index 澳洲所有普通股票指数
^YenS6`F Australian Dollar [AUD] 澳元
~`T(mh', Australian Options Market 澳大利亚期权市场
ZzzQXfA# Australian Securities Commission 澳洲证券事务监察委员会
@L{HT8utK3 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
[ {lF1+];@ Australian Stock Exchange 澳大利亚证券交易所
qIA!m
.GC Austrian Schilling [ATS] 奥地利先令
p8Lb *7W authentication 认证；鉴证
)"t =sFxaB authority to purchase 委托购买证；委购书
bC?t4-W authorization 认可；核准；授权；授权书
Wj.)wr! authorization by direction 指示授权
=] - ! authorization by instruction 指令授权
c!{.BgGN authorization by warrant 令状授权
pR`.8MMc8 authorization of unit trust 单位信托的认可
F~W*"i+EZ authorized agent 指定代理人
,dzbI{@ 6 authorized capital 法定资本
78dmXOZ'_h authorized clerk 出市员
> ,uof ? authorized dealer 认可交易商
Xw9,O8}C7 authorized financial institution 认可财务机构
e)!X9><J authorized fund 认可基金
]~3wq[ O authorized fund house 获授权的基金公司；认可基金公司
zHDC8m authorized institution 认可机构
9OF5A<%"u authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{YK6IgEsJe authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Z0b1E authorized insurer 获授权保险人；获认可承保人
'(^p$=3|@D authorized investment 特准投资项目
#mx;t3ja7 authorized person 获授权人
;[g v -H authorized representative 获授权代表
+Nc|c j authorized share capital 法定股本
?P {C=Td2z automated quotation system 自动报价系统
N5%~~JRO Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
EJdq"6S 自动交易系统〔香港期货交易所有限公司〕
oo- ^BG automatic adjustment mechanism 自动调整机制
Q}\,7l automatic adjustment system 自动调整系统
7 &G hJ^Ku Automatic Clearing House 自动票据交换所
pfZn<n5p automatic exchange rates accumulation system 自动化汇率累集系统
6S"bW)O Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
o=;.RYi automatic teller machine [ATM] 自动柜员机
ik7#Og~ 3 autopay 自动转帐
L_)?5IOJ$ available assets 可用资产
5!tmG- 'b available fiscal reserve 现存财政储备
;)"r^M)): available profit 可用利润
MSRIG- Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
-Ah \a0z average 平均；平均数；海损
{\C$ Bz average basic salary 平均基本薪金
/YUf(' b average consumer expenditure 平均消费开支；一般消费开支
x9-K}s]% average cost 平均成本
P63z8 ^y average cost of land production 增辟土地平均成本
if#$wm% average daily turnover 平均每日成交额
-7m;rD4J average daily wage rate 平均每日工资率
KGP2 ,U6 average expenditure pattern 平均开支模式
7-W(gD!` average growth rate 平均增长率
rd%3eR?V average net fixed assets 固定资产平均净值
d 'x;]#S average of relatives 相对价格平均数
8V=I[UF.1? average price 平均价格
l a|#SS95 average propensity to consume 平均消费倾向；一般消费倾向
u+ 8_et5T average propensity to save 平均储蓄倾向；一般储蓄倾向
R;I}#b cJ average rate 平均率
6<rc ]T'| average revenue 平均收入；平均收益
2k CJqyWy average stock 平均库存；平均存货
6K?+ad Klc average yearly rent 平均年租
&/=xtO/Z{ avoidance of double taxation 避免双重课税
zx#d _SVi avoidance of tax 避税
