A:
n^%",*8gD* A share Ａ股；甲类股份
BVv{: m{w abatement of tax 减税；减扣免税额
td(4Fw||1y ABN AMRO Bank N.V. 荷兰银行
]BY<D`$$P above-the-line expenditure 线上项目支出；经常预算支出
;<nQl,2N above-the-line receipt 线上项目收入；经常预算收入
dR
>hb*k J ABSA Asia Limited 南非联合亚洲有限公司
i3o;G"IcD absolute change 绝对数值变更
,=`iQl3(y/ absolute expenditure 实际开支
&9\8IR > absolute guideline figure 绝对准则数字
U t .#h=" absolute interest 绝对权益
'Sjt*2blq absolute order of discharge 绝对破产解除令
Y %@a~| absolute profit margin 绝对利润幅度
vABUUAo!Jr absolute value 实值；绝对值
3V@!}@y,F6 absolutely vested interest 绝对既得权益
w*B4>F Yg absorbed cost 已吸收成本；已分摊成本
utBKl' ` absorption 吸收；分摊；合并
aui3Mq#f absorption rate 吸收率；摊配率；分摊率
3J w}MFFV ACB Finance Limited 亚洲商业财务有限公司
n@y*~sG] acceptable form of reciprocity 合理的互惠条件
x 4;ndck%U acceptable rate 适当利率；适当汇率
YQ7tZl;:t acceptance agreement 承兑协议
>m8~Fs0 acceptance for honour 参加承兑
-*~~ 00 w acceptor 承兑人；接受人；受票人
D:Fi/JY~ acceptor for honour 参加承兑人
\* S Ej&9 accident insurance 意外保险
i|QL6e*0 Accident Insurance Association of Hong Kong 香港意外保险公会
Fle pM* accident insurance scheme 意外保险计划
S~ Yu; accident year basis 意外年度基准
n_Bi HMIU' accommodation 通融；贷款
|RZI]H% accommodation bill 通融票据；空头票据
zOA2chy4 accommodation party 汇票代发人
C}(9SASs% account balance 帐户余额；帐户结余
Z'o'd_g>I+ account book 帐簿
e~NF} 9#A account collected in advance 预收款项
]TIBy " 3 account current book 往来帐簿
]$i~;f 8I account of after-acquired property 事后取得的财产报告
=Bb/Y`Q account of defaulter 拖欠帐目
TqTz account payable 应付帐款
XcM.<Dn3 account payee only [A/C payee only] 只可转帐；存入收款人帐户
C^n TLw;K account receivable 应收帐款
($[)Tcq*~ account receivable report 应收帐款报表
s.XLC43Rs account statement 结单；帐单；会计财务报表
|oV_7%mlu account title 帐户名称；会计科目
B%/N{i*Z accountant's report 会计师报告
@&GfC g5Cb Accountant's Report Rules 会计师报告规则
P%Tffsl
accounting and auditing procedure 会计与审计程序；会计与核数程序
Wtqv Accounting Arrangements 《会计安排》
GKa_6X_ accounting basis 会计基础
t B Kra accounting by Official Receiver 破产管理署署长呈交的帐目
U$^ $7g 3 Accounting Circular 《会计通告》
1eMz"@ Q9 accounting class 会计类别
>PoVK{&y accounting date 记帐日期；会计结算日期
qfsu# R accounting for money 款项核算
@t<KS& Accounting Officer 会计主任
uZ8^" W accounting period 会计报告期；会计期
f/{ *v4! accounting policy 会计政策；会计方针
nv_9Llh=z accounting practice 会计惯例
OzS/J;[PO[ accounting principle 会计准则
\I
#}R 4z accounting record 会计记录
m! _*Q accounting report 会计报告
A7=k 9| Accounting Services Branch [Treasury] 会计事务部〔库务署〕
?`U=Ps Accounting Society of China 中国会计学会
j=n<s</V accounting statement 会计报表
9y( 491"o accounting system 会计制度；会计系统
+'!Y[7|9iv accounting transaction 会计事项；帐务交易
c`xgz#]v accounting treatment 会计处理
R/?ZbMn]! accounting year 会计年度
xBg. QV accretion 增值；添加
22r$Ri_> accrual 应计项目；应累算数目
J~k'b2(p3 accrual basis 应计制；权责发生制
Or,W2 accrual basis accounting 应计制会计；权责发生制会计
>j_N6B! accrue 应累算；应计
1 JB~G7 accrued benefit 应累算利益
w ^8i!jCy accrued charges 应计费用
fe !{vrS accrued cumulative preference share dividend 应累算的累积优先股股息
jC_m0Iwc accrued expenses 应累算费用
c @/K} accrued interest payable 应付利息；应计未付利息
^{l$>e] accrued interest receivable 应收利息；应计未收利息
3jDAj!_e a accrued right 累算权益
y]b &3& accruing profit 应累算的利润
!nt [J$.z^ accumulated fiscal reserve 累积财政储备
40Hm+Ge accumulated profit 累积利润；滚存溢利
v 5dLjy5 accumulated reserve 累积储备
V3q[ #.o accumulation of surplus income 累积收益盈余
>
,;<Bz|X acquired assets 既得资产
^~K[ bFbW acquisition 收购；购置；取得
vnD `+y acquisition cost 购置成本
sG8G}f acquisition expenses 购置费用
pT'jX^BU acquisition of 100% interest 收购全部股权
<zt124y-6 acquisition of control 取得控制权
$#/f+kble acquisition of fixed assets 购置固定资产
^s_7-p])( acquisition of shell “买壳”
?yy,3 : acquisition price 收购价
j6DI$tV~ act of God 天灾
p^*A&7d:P acting partner 执事合伙人
2 C"[0*.[N active market 买卖活跃的市场；交投畅旺的市场；旺市
,WQg.neOA active partner 积极参与的合伙人
v] X*(e active trading 交投活跃
ky=h7#wdv- actual circulation 实际流通
vfloha p actual cost 实际成本
pgEDh^[MW actual expenditure 实际开支；实际支出
#9CLIYJAd actual income 实际入息；实际收入；实际收益
qUKSo9 actual market 现货市场
G*%:"qleT$ actual price 现货价；实际价格
~NG+DyGa= actual profit 实际利润
`PS>"-AY2 actual quotation 实盘；实际价位；实际报价
os Z] R actual year basis 按实际年度计算
Lf+"G p actuals 实货
3V%ts7: a actuarial investigation 精算调查
F P >. @ Y actuarial principle 精算原则
Sky X\& actuarial report 精算师报告
hD9b2KZv Actuarial Society of Hong Kong 香港精算学会
SaSj9 \o actuarial valuation 精算师估值
%3@-. = actuary 精算师
tZan1C%p> ad referendum agreement 暂定协议；有待覆核的协定
#dDM
" s ad valorem duty 从价税；按值征税
ch]{ =61 ad valorem duty system 从价税制
jH?!\F2)+ ad valorem fee 从价费
M$U Zn ad valorem tariff 从价关税
X}B ]0z > additional allowance 额外免税额
;bRyk# additional amount for unexpired risk 未过期风险的额外款额
{B[ }}wX$ additional assessable profit 补加应评税利润
2sH1) ,\ additional assessment 补加评税
x4-_K% additional commitment 额外承担
2(H-q( additional commitment vote 额外承担拨款
1:22y:^j additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
'; ;X{a additional dependent parent allowance 供养父母额外免税额
6|Xe ],u additional provision 额外拨款
t4Pi <m:7 additional stamp duty 附加印花税
D`3`5.b additional tax 补加税罚款；补加税款
JsHD 3 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
hO; XJyv adjudged bankrupt 被裁定破产
}No8t o adjudicated bankrupt 裁定破产人
T(
fcE adjudication fee 裁定费；评定印花税额手续费；评估契据费
-Pc6W9$ adjudication of bankruptcy 裁定破产；宣告破产
tr|)+~x3 adjudication of insolvency 裁定无力偿还债务
_)[UartK x adjusted actual 经调整的实数；调整后的实数
Za F9Q% adjusted current assets 经调整的流动资产；调整后的流动资产
v"-K-AQ jB adjusted figure 经调整的数字；调整后的数额
< h%I-e6 adjusted liabilities 经调整的负债；调整后的负债
+aOQ'*g adjusted loss 经调整的亏损；调整后的亏损
y_r(06"z1 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
(!%9# adjusted profit 经调整的利润；调整后的利润
M< / adjusted surplus 经调整的盈余额；调整后的盈余额
@7 K(_Wd adjusted value 经调整的价值；调整后的价值
pT/z`o$#V adjustment 调整；修订；理算〔保险〕
W_l XY Z< adjustment centre 调剂中心
# p2`9o adjustment lag 调整过程的时间差距；调整时差
* " + u^ adjustment mechanism 调整机制
ZQ{-6VCjl adjustment of loss 亏损调整
{A'_5 X9 adjustment process 调整过程；调整程序
iTVZo?lVo adjustment range 调整幅度
H{hzw&dZ<P administered exchange rate 受管制汇率
YO9;NA{sH Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
_$i)bJ administration expenses 行政费用
&yG5w4< administration fee 手续费；行政费
^09-SUl^ administration in bankruptcy 破产管理
Q2[; H!" administration order 遗产管理令
yt<h!k$ _P administrator 管理人；遗产管理人
+`tk LvM administrator of the estate 遗产管理人
Q)im2o@z admission of debt 债项承认书
|enb5b78 admission of proof 接纳债权证明
&O#,"u/q` advance 放贷款项；垫付款项；预支款项；预付款项
|#y H,f advance account 暂支帐目；预付款帐户
.F G%QF F~ advance compensation 预付补偿金
us +z8Mz advance from shareholder 股东垫款
JJK-+a6cX advance pending reimbursement 预支以待日后付还
Rqr>B(| advanced economy 先进经济体系
bvS6xU-
J advancement 预付；预付财产
3~:9ZWQ/ advances warrant 垫款令
N-W>tng_x advancing 贷出
[0vqm:P adverse balance 逆差
IKV!0-={!z adverse exchange 逆汇
0o!mlaU# advertisement addressed to shareholders 在报章刊登的致股东通告
nJ h )iQu advice for collection 托收通知书
3S"
/l advice of drawing 提款通知书；汇票通知书
9g]%}+D advice of payment 付款通知
c(aykIVOo Advisory Committee [Securities and Futures Commission]
6V*,nocL_+ 谘询委员会〔证券及期货事务监察委员会〕
yK -DzAv Advisory Committee on Diversification 经济多元化谘询委员会
{
&Vt]9 affidavit 誓章；遗产申报誓章
~;#sj&~ affidavit of no receipt 述明无收款的誓章
1) 5$,+~lL affiliate 联号；联营公司；附属公司
tAsa p}( affiliated company 附属公司；联号；联营公司
8OiCldw:HN affirmation [estate duty] 非宗教式宣誓〔遗产税〕
S%aup(wu6 affordability 负担能力
Ph8@V}80"Y African Development Bank [AfDB] 非洲开发银行
2M=h:::W after-acquired property 事后取得的财产
<w`EU[y_ after-hours dealing 市后交易
;cB3D3fR. after-tax profit 税后盈利；税后利润；税后溢利
. ><-XJ agency agreement 代理协议
-Aojk8tc agency expenses 代理机构的开支
Y&H< 8ez agency fee 代理费
+lb&_eD Agency Law 《代理法》
nW}jTBu_K+ agent 代理人；承销人
%%N T m agent of company 公司代理人
t<o7 S:a" agent's fee 代理人费；经纪费
W^)mz,%x aggregate 总计；总数；总体数字
CK1A$$gnz aggregate amount 总款额；总额
5RAhm0Op~. aggregate assets and liabilities 总体资产与负债
qsQ{`E0 aggregate at constant price 按固定价格计算的总体数字
bi^P k, ' aggregate demand 总需求
Vl;z d= aggregate gross position 总持仓量
fv k(eWB aggregate limit 总限额
6%}`!_N<Mc aggregate of salaries tax 合计薪俸税
#I D
fJ2 aggregate performance 总体表现；总体业绩
) J.xQ}g aggregate supply 总体供应
"=1gA~T aggregate surplus 总盈余
FP H2 dN aggregate total 整体总额
p]ujip aggregate value 总值；合计价值
4EmdQn aggregated basis 合计基准
zc$}4o aggregated net chargeable income 合计应课税入息实额
N`?|~g3 aggregation 合并计算；合计；总和
e9HL)=YP aggregation of incomes of husband and wife 夫妇入息合并计算
[$; cjys aggregation of property 财产的总和
v>j,8E agio 差价；贴水
@Pf9;7,TV 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》
{* P[dyu Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
8d_J9Ho 《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》
7F2 RH 8 ) Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
}xBDyr63 《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》
bN7m[GRO. Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
6VVxpDAi: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
(Gw*x sn 1 agreement for a settlement 授产协议
Tgax ZW agreement for assignment 转让协议
.$7RF!p agreement for sale 售卖协议；买卖协议
]YtN6Rq/ agreement for sale and purchase 买卖协议
]tf`[bINP agreement for the payment of interest 支付利息协议
?dbSm 3 agreement for the repayment of money 还款协议
J/ Lf(;C_ agreement of reinsurance 再保险协议
L]8z6]j* Agricultural Bank of China 中国农业银行
L""ZI5J{F9 air passenger departure tax 飞机乘客离境税
J]#rh5um Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
W@ &a airport tax 机场税
,SidY\FzH alcohol duty 酒精税
H(gY = alienation 让与；让渡；转让
I;-Y2* alimony 生活费；赡养费
<b .p/uA All Ordinaries Index [AOI] 所有普通股指数
kDDC@A $ all risks 全险；综合险
\Oq8kJ= All Sales Record for Stock Market 《股票市场成交报告》
# 4./>}G Allied Capital Resources Limited 新联财务有限公司
T A0 (U$ 4 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
A]TEs)#*7) allocation letter 拨款信件
V?1[R allocation of fund 分配款项；预留款项
:"MHmm=uU8 allocation of profit 利润分配；溢利分配
fge h;cD allocation warrant 拨款令
R?{xs allotment 分配；配股
Kei0>hBi allotment notice 股份配售通知；配股通知
sOlnc 6 allotment of shares 股份分配
WG3!M/4r H allowable 可获宽免；免税的
DH%PkGn allowable business loss 可扣除的营业亏损
\8=)X} ) allowable expenses 可扣税的支出
` FQ]ad Fz allowance 免税额；津贴；备抵；准备金
rhcax%Cd allowance for debts 债项的免税额
oKsArZG allowance for depreciation by wear and tear 耗损折旧免税额
?&-1(& allowance for funeral expenses 殡殓费的免税额
2|=hF9
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
PPH;'!>s" allowance for repairs and outgoings 修葺及支出方面的免税额
ch :rAx allowance to debtor 给债务人的津贴
Sc/l.]k+ alteration of capital 资本更改
y: x<`E= alternate trustee 候补受托人
W#~7X amalgamation 合并
a #"orc j ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
-fk;Qq3O ambit of charges 征税范围；收费范围
'?| 1\j amended valuation 经修订的估值
+Wg/ O
- American Commodities Exchange 美国商品交易所
>h)kbsSU0z American Express Bank Limited 美国运通银行
{0w2K82 American Stock Exchange 美国证券交易所
f)j*P<V amortization 摊销
| T$?vIG[ amount due from banks 存放银行同业的款项
"gJ.mhHX amount due from banks abroad 存放海外银行同业的款项
NIVR;gm amount due from holding companies 控股公司欠款
[K$5 Rm5 amount due from local banks 存放本港银行同业的款项
RrvC}9ar amount due to banks 银行同业的存款
IH dA2d?.] amount due to banks abroad 海外银行同业的存款
Vy
I\Jmr amount due to holding companies 控股公司存款
Qv 5 fK amount due to local banks 本港银行同业的存款
38D5vT)n amount due to outport banks 外埠银行同业的存款
in/~' u amount for note issue 发行纸币的款额
w~)tEN> amount of bond 担保契据的款额
S'8 +jY amount of consideration 代价款额
:`zO%h amount of contribution 供款数额
P%lD9<jED amount of indebtedness 负债款额
#
:k= amount of principal of the loan 贷款本金额
_%=CW'
B amount of rates chargeable 应征差饷数额
! #_2 ! [ amount of share capital 股本额
n|)((W amount of sums assured 承保款额
%K4M`R|2] amount of variation 变动幅度
R|$AcN p amount of vote 拨款数额
&`@YdZtd" amount payable 应付款额
u+r!;- 0i amount receivable 应收款额
Ao8ua |: Amsterdam Stock Exchange 阿姆斯特丹证券交易所
babL.Ua8o analysis 分析
-yBKA]"<I ancillary risk 附属风险
'"E!av> annual account 周年帐目；周年帐目报表；年度决算；年结
! e$ZOYe annual accounting date 年结日期
T2S_>
#."l annual allowance 每年免税额；年积金；年度津贴；年津
PXYLL X\ 3 annual balance 年度余额
cJaA *sg annual disposable income 每年可动用收入
yy=hCj Q) annual estimates 周年预算
$
mE* = annual fee 年费
4h@,hY1# annual general meeting 周年大会
!(F?`([A annual growth rate 年增率；每年增长率
lbda/Zx annual long-term supplement 长期个案每年补助金
UjQz annual pensionable emolument 可供计算退休金的年薪
KCyV |,+n annual report 年报
sdZ$3oE. Annual Report on the Consumer Price Index 《消费物价指数年报》
mdEJ'];AH annual return 周年报表；周年申报表；每年报税表格
*lvADW5e Annual Return Rules 《周年报表规则》
x
C&IR* annual review of consumer prices 每年消费物价回顾
BYX c
'K annual roll-forward basis 逐年延展方式
88v8lt ;R annual salary 年薪
#4O4,F>e annual statement 年度报表；年度决算表
"H[K3 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
Sp5:R75vI annuitant 年金受益人
5m 0\ls\ annuity 年金
&L$9Ii annuity contract 年金合约
ZI! : annuity on human life 人寿年金
}6%XiP| antecedent debt 先前的债项
r[i^tIv6As ante-dated cheque 倒填日期支票
]|tg`*l!> anticipated expenditure 预期开支
Cjr]l! anticipated net profit 预期纯利
RbTGAA
anticipated revenue 预期收入
@@H_3!B%4v anti-inflation measure 反通货膨胀措施
B4RrUA32 anti-inflationary stance 反通货膨胀立场
P M [_0b apparent deficit 表面赤字
|-}. Y(y apparent financial solvency 表面偿债能力
\)No?f B apparent partner 表面合伙人
H %@f ^ application for personal assessment 个人入息课税申请书
XqmB%g( application of fund 资金应用
B1)Eo2i# application to release as liquidator and to destruct the books of accounts and documents
Fb(@i 申请免除清盘人职务及毁灭帐簿与文件
bPxL+
+ appointed actuary 委任精算师
g77M5(ME appointed auditor 委任核数师；委任审计师
sQ#e 2 appointed trustee 委任的受托人
)~wKRyQff appointer 委任人
S4_/%~? apportioned pro rata 按比例分摊
Pj
<U|\-? apportionment 分配；分摊
d j\Z}[ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
c EYHB1*cT apportionment formula 分摊方程式
Gn8 sB apportionment of estate duty 遗产税的分摊
_GG\SWm appraisal 估价；评估
9Vm1q!lE appreciable growth 可观增长
V'j+)!w5 appreciable impact 显着影响
xKSQz appreciable increase 可观增长
X ?'cl] 1? appreciation 增值；升值
b!@PS$BTxq appreciation against other currencies 相对其他货币升值
^7spXfSAd appreciation of the exchange value of Hong Kong dollar 港元汇值上升
a{T. U-0
appreciation tax 增值税
&|Duc} t appropriation 拨款；拨用；拨付
adP :{j appropriation account 拨款帐目
Lmt e ~oBi Appropriation Bill 拨款法案
mp8GHV appropriation-in-aid system 补助拨款办法
88osWo6rG approved assets 核准资产
-{cmi,oy approved basket stock 认可一篮子证券
_eiq s approved budget 核准预算
i7.8H*z' approved charitable donation 认可慈善捐款
(NvjX})eh approved charitable institution 认可慈善机构
T"z<D+ pN approved currency 核准货币；认可货币
Jr !BDg approved estimates 核准预算
;bB#P g approved estimates of expenditure 核准开支预算
}CBQd H&g; approved overseas insurer 核准海外保险人
?z9!=A%<V~ approved overseas trust company 核准海外信托公司
:P h>\ aG approved pooled investment fund 核准汇集投资基金
"V>}-G& approved provident fund scheme 认可公积金计划
%i9 e<.Ot approved provision 核准拨款
]!/U9"_e"B approved redeemable share 核准可赎回股份
1p. c6[9 - approved regional stock 认可地区性证券
1 jidBzu< approved retirement scheme 认可退休金计划
skc yLIb approved subordinated loan 核准附属贷款
58s-RO6 arbitrage 套戥；套汇；套利
M4C8K{} arbitrageur 套戥者；套汇者
N @c G jpQ arbitrary amount 临时款项
+-<G(^ arrangement 措施；安排；协定
WY!\^| , arrears 欠款
M(I%y0 arrears of pay 欠付薪酬
l)[|wPf arrears of revenue 逾期未收税款；逾期未收的帐项
L?[m $l!T} articles of association 组织章程；组织细则；组织章程细则
o%?)};o Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
w[-)c6J yE ascertainment of profit 确定利润
wN!\$i@E: "Asia Clear" “亚洲结算系统”
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Asia Commercial Bank Ltd. 亚洲商业银行有限公司
T/'z,,Y Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$IE}fgA@5 Asian Development Fund [ADF] 亚洲发展基金
QXZXj#` Asian dollar bond 亚洲美元债券
jU&m *0nL Asian dollar market 亚洲美元市场
f#! +l1GV Asian dollar rate 亚洲美元利率
z^QrIl/<c2 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Yb P
@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Rs<q^w] asked price 沽盘；喊价；索价；卖方报价
Qfn:5B ]tI assessable income 应评税入息
@JbxGi assessable loss 应评税亏损
eG,x\ assessable profit 应评税利润
C(XV
YND3 assessable value 应评税值
dBXiLrEbs assessed profit 估定利润
[~{F( Le assessed value 经评估价值
1nAm\/&
assessment 评税；评定；估价；评税单
rC-E+%y assessment number 评税编号；估价编号
oPmz$]_Z assessment of additional tax 补加税评税
u8zL[] > assessment of performance 业绩评估；实绩评价
;l*%IMB Assessor 评税主任
+\T8`iCFB asset price bubbles 资产价格泡沫
xvOz*vM? asset-backed securities 具资产保证的证券
))=6g@( assets accretion 资产增值
eC!=4_lx) assets and liabilities 资产与负债
vkE`T5?? assets betterment statement 资产递增表；资产改进表
d~u=,@FK assets lending 实物放款；有抵押贷款
i&:SWH = assets of the company passing on the death 死者去世时转移的公司资产
x
[]ad"R assets pledged as security for liabilities 用作负债抵押的资产
@
8H$ assets portfolio 资产投资组合
|c/=9B b assets price 资产价格
z{W C w assets quality 资产质素
u4Nh_x8\Nr assets realization 资产变现
F=Bdgg9s assets refinancing arrangement 资产再集资安排
@Y/&qpo$#W assets securitization 资产证券化
2#.s{ Bv assets situated outside Hong Kong 在香港以外地方的资产
%P0 assets stripping 削减资产；拆卖资产
0&,D&y% assets value 资产值
m%[e_eS assignee 承让人
1cK'B<5">] assignment 转让；转让书；转让契
XH?//.q assignment of interest 权益转让
unFRf ec{ assignment of letters patent and trade mark 专利证书及商标转让
i rcF3P>a? assignment of property 物业转让；物业转让书
a}%f +`z assignment right 转让权
Z<.&fZ^jS assignor 转让人
\\dUp>1= associate 有联系的人；有关连人士；相联者；合伙人；联系人
`7=$I~ ` Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Am F[#)90P associate member 附属会员
vu+g65" associated body corporate 相联法人团体
Ah2 {kK associated company 相联公司；联属公司
_2jL]mB associated corporation 相联法团
OE@[a Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Q7aPW\- 公认会计师公会〔英国〕
Jo { :]: Association of Futures Exchange Brokers 香港期货经纪协会
r'*$'QY-N Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
w7@`:W association of underwriters 承保人组织
w,p'$WC* assumption of control 接管
F LW VI4* assurance 担保；保险；转易；转易书
gQPw+0w assurance of interest 权益的转易
QJ XP - at 19XX price 按一九ＸＸ年价格计算
<< 0sv9qw1 at a discount 按赔价计算；按贴水价格计算；打折扣
\\ k=N(n at a premium 按溢价计算；按升水价格计算
<Z%=lwtX at call 通知付款；按通知
,\6Vb*G|E> at constant market price 按固定市价计算
712nD ?> at constant price 按固定价格计算
G`FYEmD at cost 按成本计算
(mIjG)4t at current market price 按当时市价计算；按现时市价计算
p ]mN) at current price 按当时价格计算；按现时价格计算
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Lb0; at factor cost 按要素成本计算；按生产要素成本计算
r:bJU1P1$s at money-of-the-day price 按付款当日价格计算
2=_$&oT** at or better 按指定或较佳价位〔买卖指令〕
EHC7b^|3} at par 按面值计算；平价
6B?jc/V.R at sight 见票即付
F}}!e.> c at the close 按收市盘
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at the opening 按开市盘
=de'Yy:\- attestation 见证；见证条款
]6e(-v!U at-the-money option 平价期权
Jc #D4e1# attorney 受权人；受托代表人
i.t%a{gL attornment 新拥有人承认书
e Uy*0 attributable profit 可归属利润
&[[r| attributable share value 可归属股份价值
Nm"P8/-09 Auckland Stock Exchange 奥克兰证券交易所
NBPP? \1 auction 拍卖
!i"zM} auctioneer 拍卖商
hoq2zDjD audit 审计；核数
K83'`W^ Audit Commission 审计署
OyO] ; Yk Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
yJI~{VmU7 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〕
<MbhBIejr audit review 帐目审查
!mxH/{+|n Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
BEOPZ[Q|c audited account 审计帐目；经审计的帐目
hWy@?r. audited annual account 经审计的周年帐目
qnp}#BZ audited balance sheet 经审计的资产负债表
n<C]
6H auditor 核数师；核数主任；审计师
<L]Gk]k_R auditor's certificate 核数师证明书；审计师证明书
? 0; 2ct auditor's report 核数师报告；审计师报告
TaRP MKk Aussie bond 澳元债券
VW\S>=O 99 austerity budget 紧缩预算
p}QDX*/sSu Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
WwB_L.{ Australia All Ordinaries Index 澳洲所有普通股票指数
[OCjYC ` Australian Dollar [AUD] 澳元
e{E\YEc
Australian Options Market 澳大利亚期权市场
2fTuIS<yr Australian Securities Commission 澳洲证券事务监察委员会
86=W}eV1r Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Vkg0C*L_ Australian Stock Exchange 澳大利亚证券交易所
X]=eC6M}:V Austrian Schilling [ATS] 奥地利先令
GTR*3,rw authentication 认证；鉴证
d^=)n-!T authority to purchase 委托购买证；委购书
tu}!:5xi authorization 认可；核准；授权；授权书
xE 8?%N U authorization by direction 指示授权
!Aj}sh{ authorization by instruction 指令授权
>Hnm.?-AWl authorization by warrant 令状授权
V[(fE=cIN~ authorization of unit trust 单位信托的认可
'W(u. authorized agent 指定代理人
c] {}|2u authorized capital 法定资本
jC'h54 ,Mr authorized clerk 出市员
$eFMn $o authorized dealer 认可交易商
5REFz authorized financial institution 认可财务机构
!i t orSl authorized fund 认可基金
q@wD@_ authorized fund house 获授权的基金公司；认可基金公司
G?}?> O authorized institution 认可机构
8NfXYR# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
?z.?(xZ 6 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
;O}%SCF7 authorized insurer 获授权保险人；获认可承保人
v^JzbO~|gj authorized investment 特准投资项目
|#_p0yPy authorized person 获授权人
w x]?D %l authorized representative 获授权代表
Onq^|r's& authorized share capital 法定股本
Ikdj?"+ O automated quotation system 自动报价系统
Z +v,o1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
`^[k8Z( 自动交易系统〔香港期货交易所有限公司〕
A;L
]=J automatic adjustment mechanism 自动调整机制
N~,Ipf automatic adjustment system 自动调整系统
0I.KHIB k Automatic Clearing House 自动票据交换所
%j\&}>P4$ automatic exchange rates accumulation system 自动化汇率累集系统
ui>jJ( Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Kzrd<h]`) automatic teller machine [ATM] 自动柜员机
?+Gt?-! 5q autopay 自动转帐
&b|RoPV available assets 可用资产
vQ}ZfP available fiscal reserve 现存财政储备
x#`p.sfVo available profit 可用利润
:xr^E] Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
N)"8CvQL average 平均；平均数；海损
[_JdV(]$ average basic salary 平均基本薪金
vi}16V84l average consumer expenditure 平均消费开支；一般消费开支
Ca'B E# q average cost 平均成本
44 u)F@) average cost of land production 增辟土地平均成本
&{? M} 2I average daily turnover 平均每日成交额
sbmtx/%U average daily wage rate 平均每日工资率
+bE{g@%@ + average expenditure pattern 平均开支模式
%4Lo Em=U average growth rate 平均增长率
KyNu8s k average net fixed assets 固定资产平均净值
p9)YRLOh. average of relatives 相对价格平均数
Q/SO%E`E average price 平均价格
)Dz]Pv]H' average propensity to consume 平均消费倾向；一般消费倾向
ym|7i9 average propensity to save 平均储蓄倾向；一般储蓄倾向
Wo
"s ; Z average rate 平均率
S' $; average revenue 平均收入；平均收益
CK [8y& average stock 平均库存；平均存货
1gV?}' jq average yearly rent 平均年租
! \7 M7 avoidance of double taxation 避免双重课税
~6;I"0b5 avoidance of tax 避税
