A:
vNWCv A share Ａ股；甲类股份
2><=U7~ abatement of tax 减税；减扣免税额
oyw*Z_ 9~ ABN AMRO Bank N.V. 荷兰银行
a% nksuP3 above-the-line expenditure 线上项目支出；经常预算支出
n1XJ uc~ above-the-line receipt 线上项目收入；经常预算收入
4C:-1gu7 ABSA Asia Limited 南非联合亚洲有限公司
LK>A C9ak< absolute change 绝对数值变更
?58,Ja absolute expenditure 实际开支
|; [XZ ZZ absolute guideline figure 绝对准则数字
p9X{E%A<: absolute interest 绝对权益
r< MW 8 absolute order of discharge 绝对破产解除令
{ 4]sJT absolute profit margin 绝对利润幅度
v[l={am{/ absolute value 实值；绝对值
m eF.`fh absolutely vested interest 绝对既得权益
,]Gi942 absorbed cost 已吸收成本；已分摊成本
} ;{Qx absorption 吸收；分摊；合并
wqnrN6$jf absorption rate 吸收率；摊配率；分摊率
u B~C8} ACB Finance Limited 亚洲商业财务有限公司
)70i/%}7 acceptable form of reciprocity 合理的互惠条件
WMi$ ATq acceptable rate 适当利率；适当汇率
>PbB /-> acceptance agreement 承兑协议
~SzHIVj:6 acceptance for honour 参加承兑
Nh^
lC acceptor 承兑人；接受人；受票人
4
* n4P acceptor for honour 参加承兑人
1`& Yg( accident insurance 意外保险
JX)%iJq# Accident Insurance Association of Hong Kong 香港意外保险公会
wjzR 8g0bQ accident insurance scheme 意外保险计划
Qr.SPNUFK accident year basis 意外年度基准
Uf,f d accommodation 通融；贷款
l@W1b S accommodation bill 通融票据；空头票据
QH5[}z s8 accommodation party 汇票代发人
y|b&Rup account balance 帐户余额；帐户结余
w|,BT M:e account book 帐簿
cM ?i _m account collected in advance 预收款项
F=g +R~F account current book 往来帐簿
n9H4~[JiC account of after-acquired property 事后取得的财产报告
ITssBB9 account of defaulter 拖欠帐目
w . c]
account payable 应付帐款
F`Ld
WA account payee only [A/C payee only] 只可转帐；存入收款人帐户
D$?}M> account receivable 应收帐款
[ ! < account receivable report 应收帐款报表
0Z4o3r[ account statement 结单；帐单；会计财务报表
e)M)q!nG account title 帐户名称；会计科目
O3JBS^;V2 accountant's report 会计师报告
>OxSrc@A Accountant's Report Rules 会计师报告规则
) .$ q9G accounting and auditing procedure 会计与审计程序；会计与核数程序
,&F4|{ Accounting Arrangements 《会计安排》
sx^0*h-Qq accounting basis 会计基础
-dyN
Ah?= accounting by Official Receiver 破产管理署署长呈交的帐目
x=I|O;">< Accounting Circular 《会计通告》
5 (cgHr" accounting class 会计类别
5 >x?2rp accounting date 记帐日期；会计结算日期
2kSN<jMr accounting for money 款项核算
b+#A=Z+Pr Accounting Officer 会计主任
y _:~ accounting period 会计报告期；会计期
3:g~@PB accounting policy 会计政策；会计方针
o%SD\zk accounting practice 会计惯例
N|-'Fu accounting principle 会计准则
^[g7B"`K5 accounting record 会计记录
#d* )W3e2{ accounting report 会计报告
dX;Q\
]" Accounting Services Branch [Treasury] 会计事务部〔库务署〕
7=@3cw
H Accounting Society of China 中国会计学会
0!tw)HR% accounting statement 会计报表
~Gj% z+< accounting system 会计制度；会计系统
!;, Dlq-} accounting transaction 会计事项；帐务交易
M5Q7izM accounting treatment 会计处理
zgn~UC6& accounting year 会计年度
9Hm>@dBhM accretion 增值；添加
wa%;'M& accrual 应计项目；应累算数目
AuIg =-xR accrual basis 应计制；权责发生制
T bQ5 accrual basis accounting 应计制会计；权责发生制会计
%~rXJrK accrue 应累算；应计
MJ _ ]N+ accrued benefit 应累算利益
)|N_Q } accrued charges 应计费用
V`& O` accrued cumulative preference share dividend 应累算的累积优先股股息
L ]Y6/Q accrued expenses 应累算费用
Z=.$mF E\ accrued interest payable 应付利息；应计未付利息
yt[vd8O'c accrued interest receivable 应收利息；应计未收利息
e. '6q
($3 accrued right 累算权益
!mIr_d2" accruing profit 应累算的利润
oYR OGU accumulated fiscal reserve 累积财政储备
xgq
`l# accumulated profit 累积利润；滚存溢利
?}ly` J s accumulated reserve 累积储备
W lHK accumulation of surplus income 累积收益盈余
`G_k~ % acquired assets 既得资产
;_6 CV acquisition 收购；购置；取得
u`
L9Pj&v acquisition cost 购置成本
Iw[7;B5v acquisition expenses 购置费用
HP(dhsd<c acquisition of 100% interest 收购全部股权
[k{2)g acquisition of control 取得控制权
b^^ .$Gu acquisition of fixed assets 购置固定资产
Q:^.Qs"IK acquisition of shell “买壳”
\'hZm%S acquisition price 收购价
!XQq* act of God 天灾
L/KiE+Y acting partner 执事合伙人
| PxTm active market 买卖活跃的市场；交投畅旺的市场；旺市
fq<JX5DE R active partner 积极参与的合伙人
s ;2ih)[ active trading 交投活跃
BI|YaZa+p actual circulation 实际流通
0K' ^g0G actual cost 实际成本
]AB'POa actual expenditure 实际开支；实际支出
rHpxk actual income 实际入息；实际收入；实际收益
FMEW[' actual market 现货市场
k0@*Up3{7 actual price 现货价；实际价格
BN%;AQV actual profit 实际利润
[Ol~}@gV actual quotation 实盘；实际价位；实际报价
,GUO q!z actual year basis 按实际年度计算
C3:CuoE X actuals 实货
EWC{896, actuarial investigation 精算调查
srQ]TYH , actuarial principle 精算原则
M37GQvo actuarial report 精算师报告
Nv5)A=6#AA Actuarial Society of Hong Kong 香港精算学会
+rFAo00E| actuarial valuation 精算师估值
g > pvcf( actuary 精算师
%CIR N} ad referendum agreement 暂定协议；有待覆核的协定
3%L @=q ad valorem duty 从价税；按值征税
><wYk)0E ad valorem duty system 从价税制
W,f XHYst ad valorem fee 从价费
?aWMU?S ad valorem tariff 从价关税
TGH"OXV* @ additional allowance 额外免税额
)%wNVW 0C additional amount for unexpired risk 未过期风险的额外款额
2+= :pc^ additional assessable profit 补加应评税利润
%EE Q ^l m additional assessment 补加评税
ZG$PW< 73~ additional commitment 额外承担
rsn^Y C additional commitment vote 额外承担拨款
LTw.w:"J additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
"I,=L;p additional dependent parent allowance 供养父母额外免税额
Xrr3KQaK& additional provision 额外拨款
f!Mx +ky additional stamp duty 附加印花税
hl$X.O additional tax 补加税罚款；补加税款
]x5+v0 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Xkp?)x3~X adjudged bankrupt 被裁定破产
9A,ok[J adjudicated bankrupt 裁定破产人
F[)5A5+:Y adjudication fee 裁定费；评定印花税额手续费；评估契据费
b6UpE`\ z adjudication of bankruptcy 裁定破产；宣告破产
9Q>85IiT adjudication of insolvency 裁定无力偿还债务
F3e1&aK6{ adjusted actual 经调整的实数；调整后的实数
@@V{W)r l adjusted current assets 经调整的流动资产；调整后的流动资产
qO{Yr$ V% adjusted figure 经调整的数字；调整后的数额
N4)ZPLV adjusted liabilities 经调整的负债；调整后的负债
*X l,w2@ adjusted loss 经调整的亏损；调整后的亏损
k p3%"i&hD 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
'h87 A-\!F adjusted profit 经调整的利润；调整后的利润
'YvRkWf:KC adjusted surplus 经调整的盈余额；调整后的盈余额
p(6KJK\ adjusted value 经调整的价值；调整后的价值
D"M[}$P adjustment 调整；修订；理算〔保险〕
ZxB7H{ adjustment centre 调剂中心
"'74GY8, adjustment lag 调整过程的时间差距；调整时差
ps_q3Cyp adjustment mechanism 调整机制
W <u,S adjustment of loss 亏损调整
CB^.N>' adjustment process 调整过程；调整程序
xi[\2g+ adjustment range 调整幅度
P0 9 f administered exchange rate 受管制汇率
2rxz<ck( Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
&4{!5r administration expenses 行政费用
~@$ RX: p administration fee 手续费；行政费
K$KVm^` administration in bankruptcy 破产管理
lWak yCS administration order 遗产管理令
{I8C&GS administrator 管理人；遗产管理人
W1_.wN$,5 administrator of the estate 遗产管理人
bm poptfL admission of debt 债项承认书
+Z e;BKZ3 admission of proof 接纳债权证明
mtmTlGp6Lc advance 放贷款项；垫付款项；预支款项；预付款项
M(?0c}z advance account 暂支帐目；预付款帐户
4 '5|YGQj advance compensation 预付补偿金
ha?M[Vyw4Q advance from shareholder 股东垫款
dJ {q}U advance pending reimbursement 预支以待日后付还
TPVB{
107 advanced economy 先进经济体系
g.pR4M f=Z advancement 预付；预付财产
,c,@WQ2:- advances warrant 垫款令
0.[tEnLZ advancing 贷出
<q&4 Y+b adverse balance 逆差
Rga
*68s|& adverse exchange 逆汇
.: k6Kg advertisement addressed to shareholders 在报章刊登的致股东通告
;EQ7kuJQ?
advice for collection 托收通知书
x c]# 8K advice of drawing 提款通知书；汇票通知书
_< KUa\ advice of payment 付款通知
=&F~GC Z> Advisory Committee [Securities and Futures Commission]
R PdFLC/ 谘询委员会〔证券及期货事务监察委员会〕
: %>)S Advisory Committee on Diversification 经济多元化谘询委员会
)4TP{tp affidavit 誓章；遗产申报誓章
E[cH/Rm affidavit of no receipt 述明无收款的誓章
u|cP&^S affiliate 联号；联营公司；附属公司
{ H* affiliated company 附属公司；联号；联营公司
:$*@S=8 O affirmation [estate duty] 非宗教式宣誓〔遗产税〕
NfWL3"&X affordability 负担能力
bTt1y O African Development Bank [AfDB] 非洲开发银行
F*T$n"^ after-acquired property 事后取得的财产
]\y]8v5( after-hours dealing 市后交易
(H8JV1J after-tax profit 税后盈利；税后利润；税后溢利
i1S cXKO agency agreement 代理协议
[1nUq!uTm agency expenses 代理机构的开支
Mc&Fj1h5 agency fee 代理费
J7Mbv2 D Agency Law 《代理法》
dNf:I,<DCf agent 代理人；承销人
)|/%]@` N agent of company 公司代理人
g`C\pd X"B agent's fee 代理人费；经纪费
V8#NXU g<! aggregate 总计；总数；总体数字
oFGWI#]ts> aggregate amount 总款额；总额
>a&IFi,j aggregate assets and liabilities 总体资产与负债
t.#ara{ aggregate at constant price 按固定价格计算的总体数字
'<s54 Cb aggregate demand 总需求
[
eb k u_ aggregate gross position 总持仓量
pI_dV44W aggregate limit 总限额
c:[ ZknnCe aggregate of salaries tax 合计薪俸税
R.cR:fA
aggregate performance 总体表现；总体业绩
>p'{! k aggregate supply 总体供应
p zZ+!d aggregate surplus 总盈余
=*R6 O, aggregate total 整体总额
_+.JTk aggregate value 总值；合计价值
q ~^!Ck+#* aggregated basis 合计基准
[{`2FR:Cd aggregated net chargeable income 合计应课税入息实额
VeSQq aggregation 合并计算；合计；总和
w+wtr[;wwL aggregation of incomes of husband and wife 夫妇入息合并计算
]tzF
Ob aggregation of property 财产的总和
7pou(U agio 差价；贴水
IdM~'
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》
>g m Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
!ewT#afyu( 《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》
t3h ){jZ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ac\( [F- 《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》
Gt+rVJ=v Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
53 -O wjpx 《香港政府和大韩民国政府关于相互促进和保护投资协定》
)KEW`BC5T agreement for a settlement 授产协议
H'JU5nE agreement for assignment 转让协议
PW82
Vp. agreement for sale 售卖协议；买卖协议
Au6Y] agreement for sale and purchase 买卖协议
.)SR3? agreement for the payment of interest 支付利息协议
f !#+cM agreement for the repayment of money 还款协议
+w-J ;GLSy agreement of reinsurance 再保险协议
i\O^s ] Agricultural Bank of China 中国农业银行
D *j^f7ab air passenger departure tax 飞机乘客离境税
#IJe q0TVB Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
S@g(kIo] airport tax 机场税
t cO{CI alcohol duty 酒精税
xP,b/T #a alienation 让与；让渡；转让
X`1R &K;z^ alimony 生活费；赡养费
uaz!ze+ All Ordinaries Index [AOI] 所有普通股指数
3)O QgeKU all risks 全险；综合险
',c~8U#q All Sales Record for Stock Market 《股票市场成交报告》
L ^r & .N\ Allied Capital Resources Limited 新联财务有限公司
0zE@ ?. all-items index [Consumer Price Index] 总指数〔消费物价指数〕
QZtQogNy# allocation letter 拨款信件
.T )wG;+ allocation of fund 分配款项；预留款项
8NiR3*1 allocation of profit 利润分配；溢利分配
N/ f7"~+` allocation warrant 拨款令
*\(z"B allotment 分配；配股
b\"w/'XX allotment notice 股份配售通知；配股通知
: m(DRD allotment of shares 股份分配
:PtZKt; ~X allowable 可获宽免；免税的
![ sXR allowable business loss 可扣除的营业亏损
|Fi5/$S. allowable expenses 可扣税的支出
&!OEd ] allowance 免税额；津贴；备抵；准备金
FJ-H
; allowance for debts 债项的免税额
OZ+v ~'oD allowance for depreciation by wear and tear 耗损折旧免税额
AYgXqmH~+ allowance for funeral expenses 殡殓费的免税额
DU0/if9. allowance for inflation 为通货膨胀而预留的款项；通胀准备金
!?(7g2NP) allowance for repairs and outgoings 修葺及支出方面的免税额
}f]Y^>-Ux allowance to debtor 给债务人的津贴
wD=] U@t`, alteration of capital 资本更改
p F4Z4?W alternate trustee 候补受托人
d&[RfZ` amalgamation 合并
| 1RVm?~i ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?oFd%|I ambit of charges 征税范围；收费范围
](A2,F
9(U amended valuation 经修订的估值
Xv|=RNz American Commodities Exchange 美国商品交易所
} !AS? American Express Bank Limited 美国运通银行
mL=d E Q American Stock Exchange 美国证券交易所
FO5a<6 amortization 摊销
0] kKF<s amount due from banks 存放银行同业的款项
^J5{quV amount due from banks abroad 存放海外银行同业的款项
S0)JIr rHC amount due from holding companies 控股公司欠款
68Gywk3]=u amount due from local banks 存放本港银行同业的款项
;~EQS.Qp amount due to banks 银行同业的存款
EU %,tp amount due to banks abroad 海外银行同业的存款
!: ^q_q4 amount due to holding companies 控股公司存款
<;6{R#Tuh amount due to local banks 本港银行同业的存款
!g9k9 l amount due to outport banks 外埠银行同业的存款
E4L?4>V@\ amount for note issue 发行纸币的款额
WJ25fTsG amount of bond 担保契据的款额
motK}G amount of consideration 代价款额
+ cfEyiub amount of contribution 供款数额
G{3 |d/;Bt amount of indebtedness 负债款额
4b`E/L}2 amount of principal of the loan 贷款本金额
N2v/< amount of rates chargeable 应征差饷数额
IT1YF.i amount of share capital 股本额
AJ bCC amount of sums assured 承保款额
/ce;-3+ amount of variation 变动幅度
OT%E|) 6' amount of vote 拨款数额
H OR8Jwf: amount payable 应付款额
UqOBr2 UmG amount receivable 应收款额
>u?.gJm ~ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.eR1 \IAm analysis 分析
P>V oA ancillary risk 附属风险
dU$VRgP/ annual account 周年帐目；周年帐目报表；年度决算；年结
9 {&g.+ annual accounting date 年结日期
jYHn J}< annual allowance 每年免税额；年积金；年度津贴；年津
^#H a H annual balance 年度余额
#ES[),+|mB annual disposable income 每年可动用收入
H<(F$7Q!\ annual estimates 周年预算
p~ b4TRvA6 annual fee 年费
*siX: ?l annual general meeting 周年大会
~U0%}Bbh annual growth rate 年增率；每年增长率
;
oyV8P$ annual long-term supplement 长期个案每年补助金
2R[v*i^S annual pensionable emolument 可供计算退休金的年薪
>}+{;d annual report 年报
xB
*b7-a Annual Report on the Consumer Price Index 《消费物价指数年报》
`tk oS annual return 周年报表；周年申报表；每年报税表格
gQy %T] Annual Return Rules 《周年报表规则》
Ghgn<YG annual review of consumer prices 每年消费物价回顾
HwUaaK
annual roll-forward basis 逐年延展方式
yQ$i rS? annual salary 年薪
ppyy0E^M annual statement 年度报表；年度决算表
^M'(/O1 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
^dI;B27E* annuitant 年金受益人
c/|{yp$Ga> annuity 年金
?veeW6E( annuity contract 年金合约
s bW+vc annuity on human life 人寿年金
2d D" ^z{ antecedent debt 先前的债项
o,*m,Qc ante-dated cheque 倒填日期支票
/Y #8.sr anticipated expenditure 预期开支
;@wa\H[3v2 anticipated net profit 预期纯利
)A8#cY!< anticipated revenue 预期收入
b`jR("U anti-inflation measure 反通货膨胀措施
: _8K8Sa anti-inflationary stance 反通货膨胀立场
;m]V12 apparent deficit 表面赤字
ZcN0:xU apparent financial solvency 表面偿债能力
|+ Y-i4t apparent partner 表面合伙人
_:r8UVAT. application for personal assessment 个人入息课税申请书
v$y\X3)mB application of fund 资金应用
@t%da^-HS" application to release as liquidator and to destruct the books of accounts and documents
-9b=-K.y 申请免除清盘人职务及毁灭帐簿与文件
1bFZyD" appointed actuary 委任精算师
\ p4*Q}t appointed auditor 委任核数师；委任审计师
.] v>LsbhF appointed trustee 委任的受托人
dn( !wC] appointer 委任人
kR<sSLEb apportioned pro rata 按比例分摊
f 2WVg;Z apportionment 分配；分摊
aTvyz r1 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
C'JI%HnQ apportionment formula 分摊方程式
TO6F apportionment of estate duty 遗产税的分摊
U,W OP7z appraisal 估价；评估
N[_T3( appreciable growth 可观增长
7{#p'.nc5 appreciable impact 显着影响
$--8%gh dG appreciable increase 可观增长
q8{Bx03m6 appreciation 增值；升值
TGJz[Ny appreciation against other currencies 相对其他货币升值
,} t%7I appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ug9Ja)1| appreciation tax 增值税
7X$CJ%6b appropriation 拨款；拨用；拨付
iC#a+G*N_M appropriation account 拨款帐目
1)z'-dQ-5$ Appropriation Bill 拨款法案
f(Xin3#' appropriation-in-aid system 补助拨款办法
$H<_P'h-B approved assets 核准资产
Y=XDN: approved basket stock 认可一篮子证券
3r~8:F"g approved budget 核准预算
(JbRhcg approved charitable donation 认可慈善捐款
+6WjOcu approved charitable institution 认可慈善机构
dn h qg3Y approved currency 核准货币；认可货币
.\b.l@O<Z approved estimates 核准预算
`wi+/^); approved estimates of expenditure 核准开支预算
1uo- ?k approved overseas insurer 核准海外保险人
Vz T*^PFBg approved overseas trust company 核准海外信托公司
(Y~/9a4X approved pooled investment fund 核准汇集投资基金
59.$;Ip;g approved provident fund scheme 认可公积金计划
]3 v)3Wp approved provision 核准拨款
u>'0Xo9R approved redeemable share 核准可赎回股份
+3))G approved regional stock 认可地区性证券
]xS%E r approved retirement scheme 认可退休金计划
i e1~QQ approved subordinated loan 核准附属贷款
Z\0wQ ;} arbitrage 套戥；套汇；套利
%DttkrhL arbitrageur 套戥者；套汇者
T! x/^ arbitrary amount 临时款项
E2zL-ft. arrangement 措施；安排；协定
4rhHvp arrears 欠款
@WazSL;N arrears of pay 欠付薪酬
(Aw@}! arrears of revenue 逾期未收税款；逾期未收的帐项
\; XJ$~> articles of association 组织章程；组织细则；组织章程细则
~BI`{/O= Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
8( ? &=>@ ascertainment of profit 确定利润
{L$$"r, "Asia Clear" “亚洲结算系统”
dw6ysOR@ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
^iH[
22 b4 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
K"l~bFCZ8 Asian Development Fund [ADF] 亚洲发展基金
Aw7N'0K9UN Asian dollar bond 亚洲美元债券
$?ss5:
S Asian dollar market 亚洲美元市场
9 "[,9HN Asian dollar rate 亚洲美元利率
PS~_ a Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
*$cx7y J Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
&&;.7E asked price 沽盘；喊价；索价；卖方报价
V dJ assessable income 应评税入息
H ezbCwsx& assessable loss 应评税亏损
U%F a.bL~ assessable profit 应评税利润
+`flIG3RV assessable value 应评税值
remc_}`w assessed profit 估定利润
/R|?v{S1 assessed value 经评估价值
Da<`|
l assessment 评税；评定；估价；评税单
xjp0w7L)J assessment number 评税编号；估价编号
IfH/~EtX assessment of additional tax 补加税评税
W2<' b05 assessment of performance 业绩评估；实绩评价
z^wo d Assessor 评税主任
p4uzw asset price bubbles 资产价格泡沫
U>n [R/~] asset-backed securities 具资产保证的证券
7b~uU@L` assets accretion 资产增值
d\-*Fmp(S assets and liabilities 资产与负债
b M'F8 Fi assets betterment statement 资产递增表；资产改进表
b\\l EM>o1 assets lending 实物放款；有抵押贷款
n%WjU)< assets of the company passing on the death 死者去世时转移的公司资产
7jw+o*; assets pledged as security for liabilities 用作负债抵押的资产
uB G!R#T assets portfolio 资产投资组合
7oC8I D assets price 资产价格
SEnr" } assets quality 资产质素
PC5$TJnj3 assets realization 资产变现
HMD\)vMK6 assets refinancing arrangement 资产再集资安排
E!X> C^ assets securitization 资产证券化
,./ n@.na assets situated outside Hong Kong 在香港以外地方的资产
[m! P(o assets stripping 削减资产；拆卖资产
"uplk8iCJ assets value 资产值
_o w7E\70 assignee 承让人
fbM>jK assignment 转让；转让书；转让契
ShQ! '[J assignment of interest 权益转让
+6: assignment of letters patent and trade mark 专利证书及商标转让
oHfr
glGX assignment of property 物业转让；物业转让书
Eg&5tAyM assignment right 转让权
(0@b4}Z assignor 转让人
I> 8_gp\1 associate 有联系的人；有关连人士；相联者；合伙人；联系人
D<70rBf2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
$J4)z&%dr associate member 附属会员
[kkhVi5;A associated body corporate 相联法人团体
3 K||( associated company 相联公司；联属公司
1Y"9<ry associated corporation 相联法团
jjrE8[ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
E#d~.#uH 公认会计师公会〔英国〕
Ca5LLG Association of Futures Exchange Brokers 香港期货经纪协会
UOj*Gt& Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
07=I& Pum association of underwriters 承保人组织
jp "Q[gR## assumption of control 接管
N*[b 26 assurance 担保；保险；转易；转易书
%$Fe[#1 assurance of interest 权益的转易
bp" @ p: at 19XX price 按一九ＸＸ年价格计算
!5'4FUl J at a discount 按赔价计算；按贴水价格计算；打折扣
IPn!iv) at a premium 按溢价计算；按升水价格计算
e2fv% at call 通知付款；按通知
EajJv>X7 at constant market price 按固定市价计算
]>Dbta.2 7 at constant price 按固定价格计算
}T P yHq" at cost 按成本计算
xxg/vaQt=s at current market price 按当时市价计算；按现时市价计算
eU)QoVt at current price 按当时价格计算；按现时价格计算
;Y8>? at factor cost 按要素成本计算；按生产要素成本计算
)zy ;! at money-of-the-day price 按付款当日价格计算
\
C$t at or better 按指定或较佳价位〔买卖指令〕
\ -Xtb m at par 按面值计算；平价
p7{H
"AC at sight 见票即付
gB%"JDn8 at the close 按收市盘
2 rC& at the opening 按开市盘
<5Ll<0 attestation 见证；见证条款
MtF^}/0w!` at-the-money option 平价期权
pyX:$j2R+% attorney 受权人；受托代表人
_Wk*h}x attornment 新拥有人承认书
]a.^F attributable profit 可归属利润
IM M+g]#e attributable share value 可归属股份价值
KSS]% 66Y Auckland Stock Exchange 奥克兰证券交易所
y$di_)&g auction 拍卖
eB_r. R{ auctioneer 拍卖商
F/1m&1t audit 审计；核数
B#`'h~(7 Audit Commission 审计署
SmvMjZ+7Y Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_E8Cvaob 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
:.=j)ljTx audit review 帐目审查
eU`O=uE Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
^7i7yM}6( audited account 审计帐目；经审计的帐目
3P>1-= audited annual account 经审计的周年帐目
Dk$<fMS,7c audited balance sheet 经审计的资产负债表
_ iDVd2X"H auditor 核数师；核数主任；审计师
R
i,_x auditor's certificate 核数师证明书；审计师证明书
(GGosXU-v auditor's report 核数师报告；审计师报告
(~bx % Aussie bond 澳元债券
y<m[9FC} austerity budget 紧缩预算
]t& ^o ** Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
9@IL5 47V Australia All Ordinaries Index 澳洲所有普通股票指数
NX8hFw R Australian Dollar [AUD] 澳元
{98e_z w Australian Options Market 澳大利亚期权市场
O0
Uh Australian Securities Commission 澳洲证券事务监察委员会
k'
Fu& r Australian Society of Certified Practising Accountants 澳洲执业会计师公会
0s{7=Ef Australian Stock Exchange 澳大利亚证券交易所
u>vvW|OB[ Austrian Schilling [ATS] 奥地利先令
j+3rS authentication 认证；鉴证
KXl!VD,#`= authority to purchase 委托购买证；委购书
TF !v ,cX authorization 认可；核准；授权；授权书
")txFe authorization by direction 指示授权
Bxw(pACf authorization by instruction 指令授权
Y-st2r[, authorization by warrant 令状授权
4{vEW( authorization of unit trust 单位信托的认可
y3j"vKG authorized agent 指定代理人
d-m.aP)y: authorized capital 法定资本
ux!YVvTPd authorized clerk 出市员
Z o^ ]y' authorized dealer 认可交易商
%{3q=9ii authorized financial institution 认可财务机构
Z1v~tq x authorized fund 认可基金
b$D h|-8 authorized fund house 获授权的基金公司；认可基金公司
%K=_ authorized institution 认可机构
'|yCDBu authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
@- xvdntx authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
P zM yUv authorized insurer 获授权保险人；获认可承保人
/NiD#s0t authorized investment 特准投资项目
l1O"hd'~s authorized person 获授权人
IoK / 2Gp authorized representative 获授权代表
u^JsKG+,: authorized share capital 法定股本
P7Qel , automated quotation system 自动报价系统
v2:i'j6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
dkDPze9l 自动交易系统〔香港期货交易所有限公司〕
`F&~SU, automatic adjustment mechanism 自动调整机制
bX:h"6{=R automatic adjustment system 自动调整系统
mW{> Automatic Clearing House 自动票据交换所
PXJ7Ek*/ automatic exchange rates accumulation system 自动化汇率累集系统
kQ lwl9 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
N#-pl:J ( automatic teller machine [ATM] 自动柜员机
?Y S 3) autopay 自动转帐
-}h ^'# available assets 可用资产
to,\n"$~! available fiscal reserve 现存财政储备
es x/{j;<u available profit 可用利润
v 3XM-+Z4 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
mb 1c9 average 平均；平均数；海损
f^u-Myk average basic salary 平均基本薪金
nu-&vX average consumer expenditure 平均消费开支；一般消费开支
\M._x" average cost 平均成本
.PR+_a-X average cost of land production 增辟土地平均成本
PR$;* |@ average daily turnover 平均每日成交额
! d!u{1Y& average daily wage rate 平均每日工资率
m9i/r K_ average expenditure pattern 平均开支模式
a\}MJ5] average growth rate 平均增长率
7C3YVm6g average net fixed assets 固定资产平均净值
: |n iFK4 average of relatives 相对价格平均数
s<k2vbhI average price 平均价格
xb9+- { <J average propensity to consume 平均消费倾向；一般消费倾向
!8cV."~ average propensity to save 平均储蓄倾向；一般储蓄倾向
V(DY! f_% average rate 平均率
<9yh:1"X average revenue 平均收入；平均收益
>X05f#c"v/ average stock 平均库存；平均存货
fbOqxF"?we average yearly rent 平均年租
h3 XS t avoidance of double taxation 避免双重课税
p WJ EFm avoidance of tax 避税
