A:
=JkSq J)? A share Ａ股；甲类股份
XRkqMq% abatement of tax 减税；减扣免税额
Jt"Wtr ABN AMRO Bank N.V. 荷兰银行
V96BtV sB above-the-line expenditure 线上项目支出；经常预算支出
W0k_"uI above-the-line receipt 线上项目收入；经常预算收入
9q?gmAn. ABSA Asia Limited 南非联合亚洲有限公司
}$ d er absolute change 绝对数值变更
7=9jXNk Y absolute expenditure 实际开支
]g :ZokU absolute guideline figure 绝对准则数字
"( xu absolute interest 绝对权益
s~CA
@ absolute order of discharge 绝对破产解除令
3L|k3 `I4 absolute profit margin 绝对利润幅度
wSDDejg absolute value 实值；绝对值
E
J1:N*BA absolutely vested interest 绝对既得权益
4Ki'r&L\ absorbed cost 已吸收成本；已分摊成本
L<n_}ucA absorption 吸收；分摊；合并
QB3AL; 7 absorption rate 吸收率；摊配率；分摊率
uJizR
F ACB Finance Limited 亚洲商业财务有限公司
-_+0[Nb . acceptable form of reciprocity 合理的互惠条件
6822xk acceptable rate 适当利率；适当汇率
y- YYDEl acceptance agreement 承兑协议
sQw-#f7t acceptance for honour 参加承兑
Sk- Ti\ acceptor 承兑人；接受人；受票人
Rk<:m+V = acceptor for honour 参加承兑人
( _2eiE71 accident insurance 意外保险
5:wf"3%% Accident Insurance Association of Hong Kong 香港意外保险公会
_C?K;-v} accident insurance scheme 意外保险计划
]@EjKgs accident year basis 意外年度基准
_19k @a accommodation 通融；贷款
A}8U;<\Ig accommodation bill 通融票据；空头票据
IftPN6(Z accommodation party 汇票代发人
|d$aIS O` account balance 帐户余额；帐户结余
#,sJd ^uI account book 帐簿
dO2cgY} account collected in advance 预收款项
E HOdst account current book 往来帐簿
M6>l%[ account of after-acquired property 事后取得的财产报告
4(NI-|q0 account of defaulter 拖欠帐目
y d k account payable 应付帐款
@gd-lcMYW account payee only [A/C payee only] 只可转帐；存入收款人帐户
PNq#o% q account receivable 应收帐款
f!<mI8H account receivable report 应收帐款报表
Kmtr.]Nj account statement 结单；帐单；会计财务报表
ts
]
+W!: account title 帐户名称；会计科目
1EN5 ZN, accountant's report 会计师报告
W! g
, Accountant's Report Rules 会计师报告规则
!**q20-aP accounting and auditing procedure 会计与审计程序；会计与核数程序
tB[K4GNSQ Accounting Arrangements 《会计安排》
R)v`ZF,/b accounting basis 会计基础
rqIt}(J accounting by Official Receiver 破产管理署署长呈交的帐目
V+ Z22 Accounting Circular 《会计通告》
;8!D8o(+ accounting class 会计类别
` &o|= accounting date 记帐日期；会计结算日期
GC~::m~ accounting for money 款项核算
h W-[omr0 Accounting Officer 会计主任
=~)n,5 accounting period 会计报告期；会计期
2
Ug jH accounting policy 会计政策；会计方针
F~ :5/-zs accounting practice 会计惯例
*+G K ?Ga accounting principle 会计准则
V}( "8L accounting record 会计记录
qQb8K+ t accounting report 会计报告
,F1$Of/'@\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
,xiRP$hGhh Accounting Society of China 中国会计学会
WJ%b9 {< accounting statement 会计报表
R$\ieNb accounting system 会计制度；会计系统
6 -o Qs? accounting transaction 会计事项；帐务交易
`
H"5nQRV accounting treatment 会计处理
NQb?&.C accounting year 会计年度
>U1 7BGJ. accretion 增值；添加
(HEjmQjE accrual 应计项目；应累算数目
>[#4Pb7_ Y accrual basis 应计制；权责发生制
T@L^RaPX accrual basis accounting 应计制会计；权责发生制会计
?h5Y^}8 Qg accrue 应累算；应计
wz ,woF| accrued benefit 应累算利益
]2<g"zo0 accrued charges 应计费用
~=71){4A accrued cumulative preference share dividend 应累算的累积优先股股息
*]rV,\ z: accrued expenses 应累算费用
o , d:{tt accrued interest payable 应付利息；应计未付利息
hX^XtIC= accrued interest receivable 应收利息；应计未收利息
W uQdz&s> accrued right 累算权益
*Q)+Y&qn accruing profit 应累算的利润
>+1bTt/-F accumulated fiscal reserve 累积财政储备
TnC'<zm9 ! accumulated profit 累积利润；滚存溢利
x@/ !H<y accumulated reserve 累积储备
5\pizD/17 accumulation of surplus income 累积收益盈余
tIg_cY_y acquired assets 既得资产
3 TJNlS acquisition 收购；购置；取得
Zy<0'k%U acquisition cost 购置成本
$h2 h&6mH acquisition expenses 购置费用
!({[ ^[! acquisition of 100% interest 收购全部股权
7':|f " acquisition of control 取得控制权
aW"BN 5eM> acquisition of fixed assets 购置固定资产
F/&&VSv>LO acquisition of shell “买壳”
]UNmhF!W>u acquisition price 收购价
2Bx\nLf/
K act of God 天灾
Q<M>+U;t acting partner 执事合伙人
;HW@ZI active market 买卖活跃的市场；交投畅旺的市场；旺市
A;% fAI2Vr active partner 积极参与的合伙人
'RPe5 vB active trading 交投活跃
my Po&"_ x actual circulation 实际流通
vnKUD| actual cost 实际成本
(h
E^<jNR actual expenditure 实际开支；实际支出
v"^G9u actual income 实际入息；实际收入；实际收益
1PWDK1GI8 actual market 现货市场
Z*k}I{0,- actual price 现货价；实际价格
F: \CDM=lS actual profit 实际利润
>B iJ/[9 actual quotation 实盘；实际价位；实际报价
5nk]{ G> V actual year basis 按实际年度计算
H:CwUFL actuals 实货
\E n ^Vf actuarial investigation 精算调查
i#
QI}r actuarial principle 精算原则
$:>K-4X\} actuarial report 精算师报告
^JH 4:
h Actuarial Society of Hong Kong 香港精算学会
rx%lL actuarial valuation 精算师估值
x]F:~(P actuary 精算师
M]oaWQu ad referendum agreement 暂定协议；有待覆核的协定
PJ);d>tz ad valorem duty 从价税；按值征税
V
] Z{0 ad valorem duty system 从价税制
EayZ*e ] ad valorem fee 从价费
.(! $j-B ad valorem tariff 从价关税
rUl Xx5f additional allowance 额外免税额
?8`b additional amount for unexpired risk 未过期风险的额外款额
tFG&~tNc additional assessable profit 补加应评税利润
>1W)J3 additional assessment 补加评税
,}J(& additional commitment 额外承担
aC;OFINK additional commitment vote 额外承担拨款
y3d`$'7H> additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
t1D6#J P(a additional dependent parent allowance 供养父母额外免税额
@xmL?wz additional provision 额外拨款
Qv#]T, additional stamp duty 附加印花税
gVb;sk^ additional tax 补加税罚款；补加税款
P#iBwmwN+. Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
O}2 ;>eH adjudged bankrupt 被裁定破产
UZqr6A(/H adjudicated bankrupt 裁定破产人
y<kW2 <? adjudication fee 裁定费；评定印花税额手续费；评估契据费
{>90d(j adjudication of bankruptcy 裁定破产；宣告破产
H>2)R 7h adjudication of insolvency 裁定无力偿还债务
\\6/" adjusted actual 经调整的实数；调整后的实数
PKmr5FB adjusted current assets 经调整的流动资产；调整后的流动资产
Y\s@'UoVN adjusted figure 经调整的数字；调整后的数额
<&B)i\j8=b adjusted liabilities 经调整的负债；调整后的负债
G/ b
$cO} adjusted loss 经调整的亏损；调整后的亏损
,|D<De\v& adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
'?4B0= adjusted profit 经调整的利润；调整后的利润
"HlT-0F adjusted surplus 经调整的盈余额；调整后的盈余额
1a`dB
~> adjusted value 经调整的价值；调整后的价值
WSUU_^ . adjustment 调整；修订；理算〔保险〕
n%A)#AGGc adjustment centre 调剂中心
u`g|u:(r adjustment lag 调整过程的时间差距；调整时差
|
X! d*4 adjustment mechanism 调整机制
nzU^G) adjustment of loss 亏损调整
4/cUd=>Z adjustment process 调整过程；调整程序
6,| !zaeS adjustment range 调整幅度
udgf{1EB&2 administered exchange rate 受管制汇率
Db@$' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ji5 c0WH administration expenses 行政费用
z`XX[9 $qm administration fee 手续费；行政费
F8KSB"!NR administration in bankruptcy 破产管理
2 {(_{9<>z administration order 遗产管理令
lx(kbSxF administrator 管理人；遗产管理人
:hC+r=!I administrator of the estate 遗产管理人
4 +Wti!s admission of debt 债项承认书
"|`euxYV admission of proof 接纳债权证明
)17 CG*K1 advance 放贷款项；垫付款项；预支款项；预付款项
)k$ +T% advance account 暂支帐目；预付款帐户
@!`x^Tzz advance compensation 预付补偿金
4YMX;W advance from shareholder 股东垫款
N
8 n`f advance pending reimbursement 预支以待日后付还
^O}` i advanced economy 先进经济体系
E&9BeU
a# advancement 预付；预付财产
g{RVxGE7 advances warrant 垫款令
HW "@~-\ advancing 贷出
+K {J*
n adverse balance 逆差
{%gMA?b|" adverse exchange 逆汇
z&C z!HrS advertisement addressed to shareholders 在报章刊登的致股东通告
@p"m{ advice for collection 托收通知书
].w~FUa advice of drawing 提款通知书；汇票通知书
} ,+ &y^ advice of payment 付款通知
o !bV;] Advisory Committee [Securities and Futures Commission]
d D ?ZF6 谘询委员会〔证券及期货事务监察委员会〕
N SI$uS6 Advisory Committee on Diversification 经济多元化谘询委员会
jnho *,X affidavit 誓章；遗产申报誓章
m7!M stu affidavit of no receipt 述明无收款的誓章
HHzA mHt affiliate 联号；联营公司；附属公司
6fY-D qF! affiliated company 附属公司；联号；联营公司
@Jr:+|v3B affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^Y,nv,gYn affordability 负担能力
W"$sN8K>) African Development Bank [AfDB] 非洲开发银行
ozB2L\D7 after-acquired property 事后取得的财产
9vZ:oO after-hours dealing 市后交易
=# 0f4z after-tax profit 税后盈利；税后利润；税后溢利
ZMEU4?F agency agreement 代理协议
~>SqJ&-moo agency expenses 代理机构的开支
Q #IlUo agency fee 代理费
x4v@o?zW Agency Law 《代理法》
4j_\_:$w< agent 代理人；承销人
ZD ~ra7 agent of company 公司代理人
{9B"'65o agent's fee 代理人费；经纪费
=Z}$X:
$ aggregate 总计；总数；总体数字
j]P'xrWl]8 aggregate amount 总款额；总额
z[|2od aggregate assets and liabilities 总体资产与负债
y!eT>4Oyg aggregate at constant price 按固定价格计算的总体数字
;8m) a aggregate demand 总需求
"l Lwgh; aggregate gross position 总持仓量
TMJq-u51 aggregate limit 总限额
W-D{ c U aggregate of salaries tax 合计薪俸税
XtCG.3(LY aggregate performance 总体表现；总体业绩
_xY
dnTEl aggregate supply 总体供应
Sq:,6bcG aggregate surplus 总盈余
*be"$ Q aggregate total 整体总额
\w#)uYK{i_ aggregate value 总值；合计价值
G{CK b{ aggregated basis 合计基准
FNlS) Bs aggregated net chargeable income 合计应课税入息实额
'- X[T} aggregation 合并计算；合计；总和
?*LVn~y aggregation of incomes of husband and wife 夫妇入息合并计算
~
kwS` aggregation of property 财产的总和
}iIZA>eF agio 差价；贴水
_59f.FsVR 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》
#K&XY6cTj Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
x 4bmV@b 《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》
]}4JT
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
H Q :Y: 《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》
\~X:ffb = Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
k~Z ;S QyN 《香港政府和大韩民国政府关于相互促进和保护投资协定》
\?t E,\Ln agreement for a settlement 授产协议
uo9 FLm agreement for assignment 转让协议
u4x>gRz) agreement for sale 售卖协议；买卖协议
Q%r KKOX8 agreement for sale and purchase 买卖协议
Ua%;h I)j$ agreement for the payment of interest 支付利息协议
-kzp >= agreement for the repayment of money 还款协议
}i._&x`): agreement of reinsurance 再保险协议
9x`1VR
: Agricultural Bank of China 中国农业银行
&8\6%C air passenger departure tax 飞机乘客离境税
7K5 tBUNQ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
`NySTd)\ airport tax 机场税
q?y-s alcohol duty 酒精税
InA=ty]"_U alienation 让与；让渡；转让
|W*#N8I P alimony 生活费；赡养费
?`T Q'#P` All Ordinaries Index [AOI] 所有普通股指数
mR O@ZY;5 all risks 全险；综合险
?xwLe All Sales Record for Stock Market 《股票市场成交报告》
G , e!!J Allied Capital Resources Limited 新联财务有限公司
'pj*6t1~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
nD.K*# u allocation letter 拨款信件
>=1A a,_tc allocation of fund 分配款项；预留款项
/Bq4! n+ allocation of profit 利润分配；溢利分配
w"{mDL}c allocation warrant 拨款令
%/oeV;D allotment 分配；配股
Cz|F%>y# allotment notice 股份配售通知；配股通知
IFsh"i
allotment of shares 股份分配
;F|8#! ( allowable 可获宽免；免税的
nvB< pSm allowable business loss 可扣除的营业亏损
s+t[{i4| allowable expenses 可扣税的支出
Gv&%cq1 allowance 免税额；津贴；备抵；准备金
,n{R,]y\ allowance for debts 债项的免税额
A01PEVd@A allowance for depreciation by wear and tear 耗损折旧免税额
yXQ 28A allowance for funeral expenses 殡殓费的免税额
ZZM;%i-B allowance for inflation 为通货膨胀而预留的款项；通胀准备金
+;T\:'CU allowance for repairs and outgoings 修葺及支出方面的免税额
j-#h^3l1? allowance to debtor 给债务人的津贴
)=nB32~J" alteration of capital 资本更改
b$q~(Z} alternate trustee 候补受托人
ZZ>F ^t amalgamation 合并
%6\L^RP ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
v, |jmv+: ambit of charges 征税范围；收费范围
=%SH2kb amended valuation 经修订的估值
+,]_TxL|C American Commodities Exchange 美国商品交易所
0Y Z66VN! American Express Bank Limited 美国运通银行
<ivq}(%72 American Stock Exchange 美国证券交易所
v]\T&w%9 amortization 摊销
ioBY xbY` amount due from banks 存放银行同业的款项
CH yT'RT amount due from banks abroad 存放海外银行同业的款项
7jw5' `;)" amount due from holding companies 控股公司欠款
!i_~<6Wa7 amount due from local banks 存放本港银行同业的款项
{b|V;/ amount due to banks 银行同业的存款
Q[c:A@oW amount due to banks abroad 海外银行同业的存款
[]doLt;J amount due to holding companies 控股公司存款
s.^+y7$ amount due to local banks 本港银行同业的存款
&o]fBdn amount due to outport banks 外埠银行同业的存款
cJ\ 1ndBH amount for note issue 发行纸币的款额
vRb7=fXf amount of bond 担保契据的款额
tIk$4)ZAl amount of consideration 代价款额
JFdMYb amount of contribution 供款数额
? $MO! amount of indebtedness 负债款额
ASB3|uy _ amount of principal of the loan 贷款本金额
lS|F& I5j amount of rates chargeable 应征差饷数额
K5 EJ#1ov amount of share capital 股本额
z+K Z6h amount of sums assured 承保款额
& Qe2
}e$ amount of variation 变动幅度
[0D.+("EW amount of vote 拨款数额
q'9; amount payable 应付款额
[e>2HIS, amount receivable 应收款额
Ap~6Vu Amsterdam Stock Exchange 阿姆斯特丹证券交易所
L |8&9F\ analysis 分析
%%9T-+T ancillary risk 附属风险
p7W9? b9 annual account 周年帐目；周年帐目报表；年度决算；年结
GX'S4B annual accounting date 年结日期
M?5v oV* annual allowance 每年免税额；年积金；年度津贴；年津
>y+?Sz! annual balance 年度余额
@O/"s~d- annual disposable income 每年可动用收入
Yfx?3 annual estimates 周年预算
&14xYpD< annual fee 年费
)-m/(- annual general meeting 周年大会
z SjZTA/Z annual growth rate 年增率；每年增长率
j$<g8Bg=o annual long-term supplement 长期个案每年补助金
!D!"ftOm annual pensionable emolument 可供计算退休金的年薪
mA#;6?6 annual report 年报
-Un"z6* Annual Report on the Consumer Price Index 《消费物价指数年报》
*^KEb")$ annual return 周年报表；周年申报表；每年报税表格
<sn, X0W Annual Return Rules 《周年报表规则》
PZY6
I annual review of consumer prices 每年消费物价回顾
}zIWagC6 annual roll-forward basis 逐年延展方式
)Y`ybAD d3 annual salary 年薪
Bjh8uW
G annual statement 年度报表；年度决算表
i|0!yID0@ 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
ju!V1ky annuitant 年金受益人
G.r =fNP annuity 年金
w4FYd annuity contract 年金合约
IH`7o u { annuity on human life 人寿年金
: )y3 & I antecedent debt 先前的债项
b \t?5z-Z ante-dated cheque 倒填日期支票
_$/Bt?h anticipated expenditure 预期开支
Nxt`5kSx= anticipated net profit 预期纯利
]x66/O\0u anticipated revenue 预期收入
gH.$B' anti-inflation measure 反通货膨胀措施
0EasPbp anti-inflationary stance 反通货膨胀立场
>%5GMx>m apparent deficit 表面赤字
lk[u apparent financial solvency 表面偿债能力
WpOH1[ 8v apparent partner 表面合伙人
g][n1$% application for personal assessment 个人入息课税申请书
Q3'P< "u application of fund 资金应用
h7 mk< application to release as liquidator and to destruct the books of accounts and documents
qoZe<jW ( 申请免除清盘人职务及毁灭帐簿与文件
2V~uPZ appointed actuary 委任精算师
m {&lU@uL
appointed auditor 委任核数师；委任审计师
vs>Pd |p; appointed trustee 委任的受托人
(w`_{%T appointer 委任人
0>"y)T3 apportioned pro rata 按比例分摊
11Uu5e!. apportionment 分配；分摊
pU<GI@gU Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
S~W;Ld<>fB apportionment formula 分摊方程式
t~$8s G\ apportionment of estate duty 遗产税的分摊
^)o]hE| appraisal 估价；评估
r*ziO#[ appreciable growth 可观增长
IpM"k)HR appreciable impact 显着影响
) NTpb appreciable increase 可观增长
XjmAM/H4 appreciation 增值；升值
eep/96G
? appreciation against other currencies 相对其他货币升值
%TO& appreciation of the exchange value of Hong Kong dollar 港元汇值上升
L8oqlq(
9 appreciation tax 增值税
q ^uCZnkb= appropriation 拨款；拨用；拨付
[!Djs![O appropriation account 拨款帐目
- 0I &dG- Appropriation Bill 拨款法案
1@}<CWE9 appropriation-in-aid system 补助拨款办法
ftQ;$@ approved assets 核准资产
Js.G
hTs approved basket stock 认可一篮子证券
sGh TP/ approved budget 核准预算
Jx Kd approved charitable donation 认可慈善捐款
/ 8u}VYE approved charitable institution 认可慈善机构
:H#D4O8UiH approved currency 核准货币；认可货币
"yl6WG# J approved estimates 核准预算
> jnx2$ approved estimates of expenditure 核准开支预算
N8,g~ ?r^ approved overseas insurer 核准海外保险人
"Z~@"JLb% approved overseas trust company 核准海外信托公司
1 (Z+n,Hh approved pooled investment fund 核准汇集投资基金
F=PBEaX approved provident fund scheme 认可公积金计划
wa!z:}] approved provision 核准拨款
9Z"WV5o approved redeemable share 核准可赎回股份
Ft}nG&D approved regional stock 认可地区性证券
`-Tb=o}. approved retirement scheme 认可退休金计划
MwL!2r approved subordinated loan 核准附属贷款
/7ShE-.5# arbitrage 套戥；套汇；套利
F& Rr&m arbitrageur 套戥者；套汇者
79D;0 arbitrary amount 临时款项
e;LC\*dG arrangement 措施；安排；协定
gQ|?~hYYv arrears 欠款
>>M7#hmt arrears of pay 欠付薪酬
,s 6lB0 arrears of revenue 逾期未收税款；逾期未收的帐项
B,` `2\B articles of association 组织章程；组织细则；组织章程细则
N7GZ'-t^Er Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Hd TB[( ascertainment of profit 确定利润
b8[
ayy "Asia Clear" “亚洲结算系统”
sxdDI?W4 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ma/<# l^} Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
r=xec@R]* Asian Development Fund [ADF] 亚洲发展基金
NC YOY Asian dollar bond 亚洲美元债券
vst;G-ys Asian dollar market 亚洲美元市场
e`+ej-o, Asian dollar rate 亚洲美元利率
`Gx
5=Bm; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
gc
b8eB , Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
}*!_M3O asked price 沽盘；喊价；索价；卖方报价
JdUI:( assessable income 应评税入息
9H53H"5q assessable loss 应评税亏损
VMS 3Q)Ul assessable profit 应评税利润
32pPeYxB!- assessable value 应评税值
bx Wzm| assessed profit 估定利润
K .C x 9 assessed value 经评估价值
1\AcceJ|(w assessment 评税；评定；估价；评税单
_`Y%Y6O1/ assessment number 评税编号；估价编号
1c *:"
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twt's, dO assessment of performance 业绩评估；实绩评价
WpMm%G~'4t Assessor 评税主任
;y)3/46S asset price bubbles 资产价格泡沫
<-gGm=R_ $ asset-backed securities 具资产保证的证券
V0*MY{x#S assets accretion 资产增值
2_Zn?#G8dl assets and liabilities 资产与负债
z~i>GN_ assets betterment statement 资产递增表；资产改进表
iQgr8[
SFf assets lending 实物放款；有抵押贷款
+ (`.pa z@ assets of the company passing on the death 死者去世时转移的公司资产
%WqUZ+yy assets pledged as security for liabilities 用作负债抵押的资产
vrh2}biCR assets portfolio 资产投资组合
U.=T jCW assets price 资产价格
U} Pr 1 assets quality 资产质素
#%/Jr 52< assets realization 资产变现
mi@uX@ # assets refinancing arrangement 资产再集资安排
feM( assets securitization 资产证券化
]4'V59\ assets situated outside Hong Kong 在香港以外地方的资产
i-4? ]h k assets stripping 削减资产；拆卖资产
CUft assets value 资产值
%6&c3,?U\n assignee 承让人
&KV$x3 assignment 转让；转让书；转让契
B- |C%~fe assignment of interest 权益转让
c0_5 12 assignment of letters patent and trade mark 专利证书及商标转让
H2+V1J= assignment of property 物业转让；物业转让书
_UbyhBl assignment right 转让权
ACI.{`SrQ= assignor 转让人
?\<Kb|Q associate 有联系的人；有关连人士；相联者；合伙人；联系人
zs'Jgm.v Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
H1
i+j;RN associate member 附属会员
Y~I0\8s- associated body corporate 相联法人团体
cet|k! associated company 相联公司；联属公司
+O8} twt@ associated corporation 相联法团
<d[GGkY]= Association of Chartered Certified Accountants [ACCA] [United Kingdom]
)/z+W[t 公认会计师公会〔英国〕
#8%~ u+"N Association of Futures Exchange Brokers 香港期货经纪协会
_Om5w p =: Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
R-2Aby ts2 association of underwriters 承保人组织
$_|jI
^ assumption of control 接管
U I wTf2 B assurance 担保；保险；转易；转易书
/<J5?H assurance of interest 权益的转易
(m')dSZ at 19XX price 按一九ＸＸ年价格计算
3g0v,7,Zv at a discount 按赔价计算；按贴水价格计算；打折扣
YdYaLTz at a premium 按溢价计算；按升水价格计算
qy-Hv6oof at call 通知付款；按通知
%4/X;w\3 at constant market price 按固定市价计算
:Z6l)R+V at constant price 按固定价格计算
}!WuJz" at cost 按成本计算
(%fSJCBl[P at current market price 按当时市价计算；按现时市价计算
`0=j,54cx at current price 按当时价格计算；按现时价格计算
N*K M6j at factor cost 按要素成本计算；按生产要素成本计算
/1hcw|cfC at money-of-the-day price 按付款当日价格计算
BtQqUk#L2 at or better 按指定或较佳价位〔买卖指令〕
L f;Uv[^c at par 按面值计算；平价
|9)y<}c5oM at sight 见票即付
_1jeaV9@ at the close 按收市盘
K~qKr<) at the opening 按开市盘
@D d ( attestation 见证；见证条款
n ,@ ge at-the-money option 平价期权
l HZ4N{n attorney 受权人；受托代表人
-(E-yC u attornment 新拥有人承认书
1V]j8 attributable profit 可归属利润
9 vNz
yh\ attributable share value 可归属股份价值
o<g 1; Auckland Stock Exchange 奥克兰证券交易所
Wa iM\h?=# auction 拍卖
ciN*gwI) auctioneer 拍卖商
cejD(!MKe audit 审计；核数
"Fxw" I
< Audit Commission 审计署
p(y HB([8 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
G.^^zm sM` 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
T1RICIf 1F audit review 帐目审查
Mu_'C$zA Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
bGi k~ audited account 审计帐目；经审计的帐目
.0d x@Sbv audited annual account 经审计的周年帐目
Wf&i{3z[ audited balance sheet 经审计的资产负债表
Fn;Gq-^7@ auditor 核数师；核数主任；审计师
>6'brb auditor's certificate 核数师证明书；审计师证明书
f=>ii v auditor's report 核数师报告；审计师报告
V) mi1H|m Aussie bond 澳元债券
I.1(qbPkF+ austerity budget 紧缩预算
CSr2\ogT Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
OuB [[L Australia All Ordinaries Index 澳洲所有普通股票指数
1+ V<-I@{ Australian Dollar [AUD] 澳元
Oz=!EG|N Australian Options Market 澳大利亚期权市场
I$f'BAw Australian Securities Commission 澳洲证券事务监察委员会
.Txwp?}; Australian Society of Certified Practising Accountants 澳洲执业会计师公会
X- SR0x Australian Stock Exchange 澳大利亚证券交易所
,(kaC.Em Austrian Schilling [ATS] 奥地利先令
J^mm"2 authentication 认证；鉴证
o ho~?.F authority to purchase 委托购买证；委购书
Rts}y:44 authorization 认可；核准；授权；授权书
UJ&gm_M+kL authorization by direction 指示授权
%vU *4mH authorization by instruction 指令授权
3`ze<K(( authorization by warrant 令状授权
%;O# y3, authorization of unit trust 单位信托的认可
okBaQH2lUl authorized agent 指定代理人
B,A\/ %< authorized capital 法定资本
'~pZj"u y authorized clerk 出市员
eS2VLVxu authorized dealer 认可交易商
@SAJ*h fb0 authorized financial institution 认可财务机构
^ ;cJjl'= authorized fund 认可基金
(9+N_dLx~P authorized fund house 获授权的基金公司；认可基金公司
31mlnDif authorized institution 认可机构
XK
yW authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
(FOJHjtkM authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
:;o?d&C authorized insurer 获授权保险人；获认可承保人
ts f !Q authorized investment 特准投资项目
a&gf0g;@I authorized person 获授权人
>soSOJ[ authorized representative 获授权代表
2 /l4,x authorized share capital 法定股本
{G _|gs automated quotation system 自动报价系统
vtTXs]> Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
D 6F /9| 自动交易系统〔香港期货交易所有限公司〕
,>I_2mc automatic adjustment mechanism 自动调整机制
_;k))K^ automatic adjustment system 自动调整系统
Le,+ jm Automatic Clearing House 自动票据交换所
L%f$ & automatic exchange rates accumulation system 自动化汇率累集系统
`e+eL*rZ~ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9`DY6qfly automatic teller machine [ATM] 自动柜员机
[Ny'vAHOj autopay 自动转帐
Z
DnAzAR available assets 可用资产
5K|s]Y; available fiscal reserve 现存财政储备
`,6^eLU available profit 可用利润
)h;zH,DA[3 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
+9_E+H'?! average 平均；平均数；海损
}-paGM@'Nd average basic salary 平均基本薪金
fq0[7Yb average consumer expenditure 平均消费开支；一般消费开支
\V9);KAOj average cost 平均成本
O9)k)A]`O average cost of land production 增辟土地平均成本
* 9}~?# b average daily turnover 平均每日成交额
Ky'\t7p u average daily wage rate 平均每日工资率
1)!]zV average expenditure pattern 平均开支模式
f{#Mc average growth rate 平均增长率
,CnUQx0 average net fixed assets 固定资产平均净值
^4>Icz^ F average of relatives 相对价格平均数
\J^xpR_ 0u average price 平均价格
20mZ{_% average propensity to consume 平均消费倾向；一般消费倾向
jp-]];:aPJ average propensity to save 平均储蓄倾向；一般储蓄倾向
J i:0J} ,m average rate 平均率
%gXNWxv average revenue 平均收入；平均收益
Q9
RCN<! average stock 平均库存；平均存货
c]:@y"W5$ average yearly rent 平均年租
IeJ @G) avoidance of double taxation 避免双重课税
"C [uz& avoidance of tax 避税
