A:
My43\p A share Ａ股；甲类股份
d . lu abatement of tax 减税；减扣免税额
(>@syF%PB ABN AMRO Bank N.V. 荷兰银行
5|B(K @< above-the-line expenditure 线上项目支出；经常预算支出
"Qm~;x2kB above-the-line receipt 线上项目收入；经常预算收入
<45dy5!Tz ABSA Asia Limited 南非联合亚洲有限公司
WFc[F`b absolute change 绝对数值变更
uEi.nSp)S absolute expenditure 实际开支
#I@[^^Vw absolute guideline figure 绝对准则数字
`O pC-Z& absolute interest 绝对权益
RBp(dKxM$w absolute order of discharge 绝对破产解除令
_xZb;PbFE absolute profit margin 绝对利润幅度
eRWF7`HH+ absolute value 实值；绝对值
`[HoxCV3o absolutely vested interest 绝对既得权益
SoON@h/ absorbed cost 已吸收成本；已分摊成本
whp\*]8 absorption 吸收；分摊；合并
=R8.QBVdN absorption rate 吸收率；摊配率；分摊率
+sq, !6#G ACB Finance Limited 亚洲商业财务有限公司
mDt",#g
acceptable form of reciprocity 合理的互惠条件
6"c!tJc7j acceptable rate 适当利率；适当汇率
K &~#@I; acceptance agreement 承兑协议
=. 2cZwxX$ acceptance for honour 参加承兑
KV&_^xSoh| acceptor 承兑人；接受人；受票人
5'L}LT 8p@ acceptor for honour 参加承兑人
[A Ol uS accident insurance 意外保险
8X~vJ^X9@y Accident Insurance Association of Hong Kong 香港意外保险公会
^xu)~:} i accident insurance scheme 意外保险计划
K#pt8Q accident year basis 意外年度基准
w5JC 2 accommodation 通融；贷款
dZ81\jd Yv accommodation bill 通融票据；空头票据
yA )+- accommodation party 汇票代发人
sf&K<C]( account balance 帐户余额；帐户结余
|^9ig_k` account book 帐簿
i{R S/,h4 account collected in advance 预收款项
(HD>vNha1 account current book 往来帐簿
9%'HB\ A account of after-acquired property 事后取得的财产报告
uN^qfJ'@
> account of defaulter 拖欠帐目
lkJ#$Ik& account payable 应付帐款
d:WhP_rK9 account payee only [A/C payee only] 只可转帐；存入收款人帐户
Vy*Z"k account receivable 应收帐款
UD q KF85H account receivable report 应收帐款报表
JM4`k 8mM account statement 结单；帐单；会计财务报表
>qGR^yvb account title 帐户名称；会计科目
+P;D}1B#I? accountant's report 会计师报告
c15^<6]g Accountant's Report Rules 会计师报告规则
F[ giq 1# accounting and auditing procedure 会计与审计程序；会计与核数程序
ee?M o` Accounting Arrangements 《会计安排》
> <[ . accounting basis 会计基础
nU#q@p)Xg accounting by Official Receiver 破产管理署署长呈交的帐目
w!k4&Rb3 Accounting Circular 《会计通告》
dWWkO03 | accounting class 会计类别
?)<XuMh accounting date 记帐日期；会计结算日期
<Q ~7a
hF accounting for money 款项核算
5} aC'j\ Accounting Officer 会计主任
a;6\T*iJ! accounting period 会计报告期；会计期
1VsEic accounting policy 会计政策；会计方针
+>%+r accounting practice 会计惯例
s+~Slgl accounting principle 会计准则
-H;y _^2 accounting record 会计记录
6df&B
.gg accounting report 会计报告
UR=s{nFd Accounting Services Branch [Treasury] 会计事务部〔库务署〕
HcUz2Rm5XP Accounting Society of China 中国会计学会
' a[|}nJ3 accounting statement 会计报表
W5uI(rS<6 accounting system 会计制度；会计系统
6)YNjh.{ * accounting transaction 会计事项；帐务交易
z=pV{ ' accounting treatment 会计处理
NX", e= accounting year 会计年度
ZKL%rp_ accretion 增值；添加
zQ _[wM- accrual 应计项目；应累算数目
^$
bhmJYT accrual basis 应计制；权责发生制
bj^m<} accrual basis accounting 应计制会计；权责发生制会计
PTZ1 oD accrue 应累算；应计
]997`,1b accrued benefit 应累算利益
<TuSU[ ] accrued charges 应计费用
8{<c qYCR accrued cumulative preference share dividend 应累算的累积优先股股息
c'qM$KN9G accrued expenses 应累算费用
/RmCMT accrued interest payable 应付利息；应计未付利息
Z9^ $jw] accrued interest receivable 应收利息；应计未收利息
?d)|vX3Uf accrued right 累算权益
:_zKUv] accruing profit 应累算的利润
/)| y+<E]} accumulated fiscal reserve 累积财政储备
( %!R accumulated profit 累积利润；滚存溢利
O+J;Hp;\_ accumulated reserve 累积储备
$O -, :<HY accumulation of surplus income 累积收益盈余
*xC ' acquired assets 既得资产
;~;St>?\R\ acquisition 收购；购置；取得
pwC/&bu acquisition cost 购置成本
ijY Lf.R< acquisition expenses 购置费用
[DE w:% acquisition of 100% interest 收购全部股权
+60;z4y}w acquisition of control 取得控制权
YR.'JF`C acquisition of fixed assets 购置固定资产
F# wa)XH acquisition of shell “买壳”
LeCU"~ acquisition price 收购价
_O<{H '4NO act of God 天灾
+rY0/T_0, acting partner 执事合伙人
%"2B1^o> active market 买卖活跃的市场；交投畅旺的市场；旺市
7m Ns kb| active partner 积极参与的合伙人
, &SJ?XAs active trading 交投活跃
uNg.y$ >CX actual circulation 实际流通
cf'Z#N fQ actual cost 实际成本
e> )5j1 actual expenditure 实际开支；实际支出
3MVZ*'1QM\ actual income 实际入息；实际收入；实际收益
K_}a cU actual market 现货市场
<|iU+.j\ actual price 现货价；实际价格
+s}28U! actual profit 实际利润
F o6U " actual quotation 实盘；实际价位；实际报价
p]oo^ actual year basis 按实际年度计算
STI3|}G*P actuals 实货
"kC>EtaX actuarial investigation 精算调查
A9gl|II actuarial principle 精算原则
<-pbLL 9 actuarial report 精算师报告
9E+lriyY Actuarial Society of Hong Kong 香港精算学会
*1 n: actuarial valuation 精算师估值
B!v1 gh actuary 精算师
QPEv@laM ad referendum agreement 暂定协议；有待覆核的协定
H <yec" ad valorem duty 从价税；按值征税
W|
p?KJk) ad valorem duty system 从价税制
[PT_ y3'% ad valorem fee 从价费
![V-
e ad valorem tariff 从价关税
K3^2R-3:8 additional allowance 额外免税额
HPQ ,tlp6j additional amount for unexpired risk 未过期风险的额外款额
10&A3C(E additional assessable profit 补加应评税利润
(XH)1 -Z! additional assessment 补加评税
hl+Yr)0\ additional commitment 额外承担
LzfLCGA^ additional commitment vote 额外承担拨款
4
#N#[;M additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
dEiX! k$ # additional dependent parent allowance 供养父母额外免税额
H NPr|
( additional provision 额外拨款
k*Kq:$9" additional stamp duty 附加印花税
wS K?mS6 additional tax 补加税罚款；补加税款
wF(FV4#gs Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
= Dg D&_ adjudged bankrupt 被裁定破产
4\?B ,! adjudicated bankrupt 裁定破产人
oCr n adjudication fee 裁定费；评定印花税额手续费；评估契据费
[ ~3p+ adjudication of bankruptcy 裁定破产；宣告破产
fomkwN adjudication of insolvency 裁定无力偿还债务
b/EvcN8 } adjusted actual 经调整的实数；调整后的实数
pLU>vQA adjusted current assets 经调整的流动资产；调整后的流动资产
jDoWSYu4tY adjusted figure 经调整的数字；调整后的数额
&,/T< V adjusted liabilities 经调整的负债；调整后的负债
-*EJj>x adjusted loss 经调整的亏损；调整后的亏损
UgP5^3F2 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
ZS-9|EA< adjusted profit 经调整的利润；调整后的利润
w~9gZ&hdp adjusted surplus 经调整的盈余额；调整后的盈余额
/iK )tl|X adjusted value 经调整的价值；调整后的价值
TwN8|ibVmP adjustment 调整；修订；理算〔保险〕
P/Z o adjustment centre 调剂中心
5c#L6 dA) adjustment lag 调整过程的时间差距；调整时差
*;m721# adjustment mechanism 调整机制
q )[g VL adjustment of loss 亏损调整
0c{N) adjustment process 调整过程；调整程序
ziOmmL(r adjustment range 调整幅度
DF~w20+ administered exchange rate 受管制汇率
Qi% A/~ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
TaC)N administration expenses 行政费用
Uu(W62 administration fee 手续费；行政费
?|33Np) administration in bankruptcy 破产管理
BK{8\/dg administration order 遗产管理令
`u U@( administrator 管理人；遗产管理人
u-Vnmig9 administrator of the estate 遗产管理人
ax<0grK admission of debt 债项承认书
;kbz( :wA admission of proof 接纳债权证明
$lqV(s advance 放贷款项；垫付款项；预支款项；预付款项
Q3D xjD advance account 暂支帐目；预付款帐户
86_Zh5: advance compensation 预付补偿金
25 (\'484> advance from shareholder 股东垫款
efh wbn advance pending reimbursement 预支以待日后付还
>C i=H(8vN advanced economy 先进经济体系
o+na` ed advancement 预付；预付财产
q \,H9/.0k advances warrant 垫款令
,wV2ZEW}e advancing 贷出
Or t\J~ O adverse balance 逆差
8_lD*bEt adverse exchange 逆汇
~EN@$N^h advertisement addressed to shareholders 在报章刊登的致股东通告
j@Dy Wm/7 advice for collection 托收通知书
I #0. 72:[ advice of drawing 提款通知书；汇票通知书
FD*y[A
? advice of payment 付款通知
?`vb\K<5H; Advisory Committee [Securities and Futures Commission]
[bp"U*!9P 谘询委员会〔证券及期货事务监察委员会〕
SXT/9FteZ Advisory Committee on Diversification 经济多元化谘询委员会
v/.2Z(sZ affidavit 誓章；遗产申报誓章
Wp'\NFe 8 affidavit of no receipt 述明无收款的誓章
uC3$iY:_e affiliate 联号；联营公司；附属公司
xv2;h4{< affiliated company 附属公司；联号；联营公司
:J"e{|g', affirmation [estate duty] 非宗教式宣誓〔遗产税〕
1$|z%( affordability 负担能力
]-6 G'i? African Development Bank [AfDB] 非洲开发银行
`DwlS!0 after-acquired property 事后取得的财产
7Ct m({I- after-hours dealing 市后交易
8P *n|]B.' after-tax profit 税后盈利；税后利润；税后溢利
Rpr#
,| agency agreement 代理协议
T/3UF agency expenses 代理机构的开支
gW, ET agency fee 代理费
3.jwOFH$ Agency Law 《代理法》
NlDM/ agent 代理人；承销人
]}B&-Yp agent of company 公司代理人
-or9!:8 agent's fee 代理人费；经纪费
1#@'U90xf aggregate 总计；总数；总体数字
9\xw}ph aggregate amount 总款额；总额
d.
a> (G aggregate assets and liabilities 总体资产与负债
%ry>p(-pC( aggregate at constant price 按固定价格计算的总体数字
bcZuV5F& aggregate demand 总需求
A@#dv2 JzP aggregate gross position 总持仓量
lz ( 9pz aggregate limit 总限额
Ky DBCC Ov aggregate of salaries tax 合计薪俸税
MT*b+&1e aggregate performance 总体表现；总体业绩
& #|vGhA aggregate supply 总体供应
5
9X |l&/ aggregate surplus 总盈余
81g&WQ ' aggregate total 整体总额
Vs"Z9p$U aggregate value 总值；合计价值
+]{X-R aggregated basis 合计基准
] * Hz' aggregated net chargeable income 合计应课税入息实额
C ]`Y PM5 aggregation 合并计算；合计；总和
YK- R|z6K aggregation of incomes of husband and wife 夫妇入息合并计算
K{iYp4pU aggregation of property 财产的总和
NubD2 agio 差价；贴水
<s: Xj 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》
1Zecl);O{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
`+gF|o9 《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》
7KEGTKfW Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
=FKB)#N 《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》
D^u{zZy@e Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
>5j/4Ly 《香港政府和大韩民国政府关于相互促进和保护投资协定》
UOY1^wY agreement for a settlement 授产协议
zf !c agreement for assignment 转让协议
&a:aW;^A7 agreement for sale 售卖协议；买卖协议
#Z.JOwi agreement for sale and purchase 买卖协议
E|TzrH agreement for the payment of interest 支付利息协议
,t[D1KZ t agreement for the repayment of money 还款协议
'=2t(@aC agreement of reinsurance 再保险协议
u>E+HxUJ Agricultural Bank of China 中国农业银行
^Nu} HcC+ air passenger departure tax 飞机乘客离境税
I|M*yObl6 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
v:>P;\]r9M airport tax 机场税
_PaO w%Y9 alcohol duty 酒精税
M{H&5 9v alienation 让与；让渡；转让
gu/Yc`S[ alimony 生活费；赡养费
83 h3C EQ All Ordinaries Index [AOI] 所有普通股指数
IIPf5
Z}A all risks 全险；综合险
,&9|Ac?$ All Sales Record for Stock Market 《股票市场成交报告》
0(kp>%mbB Allied Capital Resources Limited 新联财务有限公司
5YCbFk^ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
!d^` YEfE allocation letter 拨款信件
-bE|FFU allocation of fund 分配款项；预留款项
BO_^3M e* allocation of profit 利润分配；溢利分配
WIghP5% W allocation warrant 拨款令
=VU2# O allotment 分配；配股
O^GX Fz^ allotment notice 股份配售通知；配股通知
r3kI'I|bq allotment of shares 股份分配
jDnh/k0{d allowable 可获宽免；免税的
V;V9_qP, allowable business loss 可扣除的营业亏损
@ ^ e@.) allowable expenses 可扣税的支出
%F~
dmA#: allowance 免税额；津贴；备抵；准备金
,?qS#B+> allowance for debts 债项的免税额
*+AP}\p0F allowance for depreciation by wear and tear 耗损折旧免税额
O rBFe *2y allowance for funeral expenses 殡殓费的免税额
%9lxE[/ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
+M*a.ra0OF allowance for repairs and outgoings 修葺及支出方面的免税额
H,}?YW allowance to debtor 给债务人的津贴
X]!@xlwF\ alteration of capital 资本更改
V*aTDU%-. alternate trustee 候补受托人
~I<y ^]2{ amalgamation 合并
E kX6> mo ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]Oy<zU ambit of charges 征税范围；收费范围
UQFuEI<1- amended valuation 经修订的估值
krA))cP American Commodities Exchange 美国商品交易所
PG!vn@b6 American Express Bank Limited 美国运通银行
b\2"1m0H American Stock Exchange 美国证券交易所
!xI![N ^ amortization 摊销
5 5,-1tWs amount due from banks 存放银行同业的款项
93\,m+- amount due from banks abroad 存放海外银行同业的款项
D\R^*k @V amount due from holding companies 控股公司欠款
H
#BgE29 amount due from local banks 存放本港银行同业的款项
%?fzT+-=% amount due to banks 银行同业的存款
8'_Y=7b0Nw amount due to banks abroad 海外银行同业的存款
=m:W amount due to holding companies 控股公司存款
{@A2jk\ amount due to local banks 本港银行同业的存款
c'2ra/?k amount due to outport banks 外埠银行同业的存款
Mx"tUoU6z amount for note issue 发行纸币的款额
.p`'^$X^ amount of bond 担保契据的款额
.yPx'_ e amount of consideration 代价款额
;j=1 oW amount of contribution 供款数额
^= G+]$ 8 amount of indebtedness 负债款额
RHbwq] amount of principal of the loan 贷款本金额
9[ D7 N amount of rates chargeable 应征差饷数额
$b} +5 amount of share capital 股本额
B}X#oA amount of sums assured 承保款额
7 %"7Rb^@ amount of variation 变动幅度
"puz-W'n amount of vote 拨款数额
U4gJ![>5j amount payable 应付款额
@ni~ij amount receivable 应收款额
-cgukl4Va Amsterdam Stock Exchange 阿姆斯特丹证券交易所
(#]KjpIK
analysis 分析
CvJEY ancillary risk 附属风险
{9
O`/| annual account 周年帐目；周年帐目报表；年度决算；年结
qgNK!(kWpr annual accounting date 年结日期
x(=x;X$[^ annual allowance 每年免税额；年积金；年度津贴；年津
I.!/R` annual balance 年度余额
Hea<!z PH annual disposable income 每年可动用收入
?miM15XI annual estimates 周年预算
_ GSw\r annual fee 年费
<h9\ A& annual general meeting 周年大会
H%]ch6C annual growth rate 年增率；每年增长率
<J-Z;r(gQN annual long-term supplement 长期个案每年补助金
R:?vY! annual pensionable emolument 可供计算退休金的年薪
%SCu29km annual report 年报
g/p
}r. Annual Report on the Consumer Price Index 《消费物价指数年报》
h>0<@UP annual return 周年报表；周年申报表；每年报税表格
8
-A7 Annual Return Rules 《周年报表规则》
>N-% annual review of consumer prices 每年消费物价回顾
gH 3kX<e annual roll-forward basis 逐年延展方式
zi
.,?Q annual salary 年薪
oE1]v X annual statement 年度报表；年度决算表
(p=GR# 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
)7g_v* annuitant 年金受益人
N1~$ + annuity 年金
ZnLk :6' annuity contract 年金合约
\*aLyyy3 annuity on human life 人寿年金
_9|@nUD antecedent debt 先前的债项
<z 2mNq ante-dated cheque 倒填日期支票
;bX
~4O&v+ anticipated expenditure 预期开支
[oLQd-+
anticipated net profit 预期纯利
XS 8~jBjx anticipated revenue 预期收入
!!% [JR)cS anti-inflation measure 反通货膨胀措施
-i5g 8t' anti-inflationary stance 反通货膨胀立场
9t.yP;j\Y apparent deficit 表面赤字
H^;S}<pxW apparent financial solvency 表面偿债能力
x =Jn&4q apparent partner 表面合伙人
\N+Ta:U1P application for personal assessment 个人入息课税申请书
Gj`Y2X2r application of fund 资金应用
e-3pg?M application to release as liquidator and to destruct the books of accounts and documents
`sy &dyM 申请免除清盘人职务及毁灭帐簿与文件
o~_>p/7; appointed actuary 委任精算师
A> %UYA appointed auditor 委任核数师；委任审计师
, 9wenr appointed trustee 委任的受托人
}, &, Dt appointer 委任人
R+VLoz* J6 apportioned pro rata 按比例分摊
5|G3t`$pa apportionment 分配；分摊
:*:fu n
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
h?3 l apportionment formula 分摊方程式
p[F=L P apportionment of estate duty 遗产税的分摊
*M<BPxh0w] appraisal 估价；评估
0$Y 9>)O appreciable growth 可观增长
m:f ouMS appreciable impact 显着影响
vLFaZ^( appreciable increase 可观增长
&9w%n appreciation 增值；升值
RG
r'<o ) appreciation against other currencies 相对其他货币升值
:#:O(K1PW appreciation of the exchange value of Hong Kong dollar 港元汇值上升
^iRwwN=d appreciation tax 增值税
3hf ;4 Mb appropriation 拨款；拨用；拨付
*r,&@UB appropriation account 拨款帐目
:CST!+)o Appropriation Bill 拨款法案
<C"N X appropriation-in-aid system 补助拨款办法
=>}.W:= approved assets 核准资产
dF11Rj,~ 8 approved basket stock 认可一篮子证券
ph12x: @B approved budget 核准预算
FWpN:|X BS approved charitable donation 认可慈善捐款
|k
.M+ approved charitable institution 认可慈善机构
]VG84bFm approved currency 核准货币；认可货币
1;:t~Y approved estimates 核准预算
)
~) SCN>- approved estimates of expenditure 核准开支预算
Z++Z@J " approved overseas insurer 核准海外保险人
>+jbMAYSq approved overseas trust company 核准海外信托公司
eIUuq&( approved pooled investment fund 核准汇集投资基金
Z: lB:U'o approved provident fund scheme 认可公积金计划
R-A'v&= approved provision 核准拨款
opcR~tg@r approved redeemable share 核准可赎回股份
^o6)[_L approved regional stock 认可地区性证券
U K~B[=b9 approved retirement scheme 认可退休金计划
c."bTq4tJ approved subordinated loan 核准附属贷款
5
2@udp arbitrage 套戥；套汇；套利
(o6[4( G arbitrageur 套戥者；套汇者
$dZ>bXUw: arbitrary amount 临时款项
@>#{WI:"~ arrangement 措施；安排；协定
jQxPOl$- arrears 欠款
Fi?Q
4b arrears of pay 欠付薪酬
mU3 Y) arrears of revenue 逾期未收税款；逾期未收的帐项
h%1~v$ W` articles of association 组织章程；组织细则；组织章程细则
N5f0| U& Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
b1+hr(kMRM ascertainment of profit 确定利润
6}i&6@Snq? "Asia Clear" “亚洲结算系统”
"wF
?Hamz Asia Commercial Bank Ltd. 亚洲商业银行有限公司
( U(/ C5' Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
jW1 YTQ Asian Development Fund [ADF] 亚洲发展基金
x7KcO0F{ Asian dollar bond 亚洲美元债券
i{|lsd(+ Asian dollar market 亚洲美元市场
h8#5vO2 Asian dollar rate 亚洲美元利率
t(j_eq}J Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
65 waq~# Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
a81!~1A asked price 沽盘；喊价；索价；卖方报价
$(KIB82& assessable income 应评税入息
$#G6m`V assessable loss 应评税亏损
L_Y9+
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4/HY[FT assessable value 应评税值
4V 228>9w assessed profit 估定利润
1#> &p%P! assessed value 经评估价值
6^] `-4*W assessment 评税；评定；估价；评税单
|{7e#ww] assessment number 评税编号；估价编号
W s^+ 7u assessment of additional tax 补加税评税
nszpG1U: assessment of performance 业绩评估；实绩评价
y$j1?7 Assessor 评税主任
` $.X [\*U asset price bubbles 资产价格泡沫
Avs7(-L+s asset-backed securities 具资产保证的证券
Y)Znb;`?a assets accretion 资产增值
tp1KP/2w[ assets and liabilities 资产与负债
4Q$j]U&b assets betterment statement 资产递增表；资产改进表
Jw:Fj {D assets lending 实物放款；有抵押贷款
X"hOHx5P assets of the company passing on the death 死者去世时转移的公司资产
";)r*UgR{B assets pledged as security for liabilities 用作负债抵押的资产
_&; ZmNNhc assets portfolio 资产投资组合
j<l#qho{h assets price 资产价格
5E]UI YAkV assets quality 资产质素
E6'8Zb assets realization 资产变现
,_.@l+BM. assets refinancing arrangement 资产再集资安排
i(M(OR/4 assets securitization 资产证券化
}yx=(+jP assets situated outside Hong Kong 在香港以外地方的资产
",~ b2]ym assets stripping 削减资产；拆卖资产
lq>*x=< assets value 资产值
&Q'\WA' assignee 承让人
QO5O nYh assignment 转让；转让书；转让契
_L * f8e8 assignment of interest 权益转让
U9<_6Bsd assignment of letters patent and trade mark 专利证书及商标转让
5wzQ?07T_ assignment of property 物业转让；物业转让书
?)!Sm N/ assignment right 转让权
!: m`9o8 assignor 转让人
H/^ ~<U#p associate 有联系的人；有关连人士；相联者；合伙人；联系人
z6 p#fsD Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
sT d}cP associate member 附属会员
}x:\69$ associated body corporate 相联法人团体
=:4 ' associated company 相联公司；联属公司
a<f;\$h] associated corporation 相联法团
pGY [f@_x- Association of Chartered Certified Accountants [ACCA] [United Kingdom]
"%:7j!#X|I 公认会计师公会〔英国〕
, ] f) ,;= Association of Futures Exchange Brokers 香港期货经纪协会
-`-ACWeNV Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
! (B_EM association of underwriters 承保人组织
xh{mca>?G assumption of control 接管
AU0$A403 assurance 担保；保险；转易；转易书
_TZW|Dh-2F assurance of interest 权益的转易
"I5uDFZR& at 19XX price 按一九ＸＸ年价格计算
rQ=xcn[A at a discount 按赔价计算；按贴水价格计算；打折扣
q |n97.vD at a premium 按溢价计算；按升水价格计算
GMEw at call 通知付款；按通知
PASuf.U$" at constant market price 按固定市价计算
'/ Cg*o/ at constant price 按固定价格计算
!$D&6M|C8l at cost 按成本计算
M_tj7Q3
W at current market price 按当时市价计算；按现时市价计算
J=@hk@Nq# at current price 按当时价格计算；按现时价格计算
&K06}[J at factor cost 按要素成本计算；按生产要素成本计算
=ZG<BG_ at money-of-the-day price 按付款当日价格计算
$ b4*/vMr at or better 按指定或较佳价位〔买卖指令〕
HpW" lYW4 at par 按面值计算；平价
v B Sm=M at sight 见票即付
+VwV5iy[` at the close 按收市盘
\^yXc*C at the opening 按开市盘
SrSG{/{ attestation 见证；见证条款
'^hsH1 at-the-money option 平价期权
YQN.Ohtv*F attorney 受权人；受托代表人
:b"= KQ attornment 新拥有人承认书
1JIG+ZN md attributable profit 可归属利润
<BZ_ (H attributable share value 可归属股份价值
jh>N_cp Auckland Stock Exchange 奥克兰证券交易所
m[8IEKo auction 拍卖
$6 W3EOl auctioneer 拍卖商
P2O\!'aEh audit 审计；核数
>Q&CgGpW $ Audit Commission 审计署
{&E?<D2_& Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
?vvG)nW 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〕
M
Z2^@It audit review 帐目审查
{JX f*IJ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
1bd$XnU audited account 审计帐目；经审计的帐目
nQ|GqU\oA audited annual account 经审计的周年帐目
X) 8e4~(? audited balance sheet 经审计的资产负债表
S,XKW(5 auditor 核数师；核数主任；审计师
XWJ SLN(O auditor's certificate 核数师证明书；审计师证明书
;"D~W#0-v auditor's report 核数师报告；审计师报告
)Q~C4 C-j Aussie bond 澳元债券
lHcA j{6 austerity budget 紧缩预算
7vw;Egd@@- Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
HV8I nodi Australia All Ordinaries Index 澳洲所有普通股票指数
^1R"7h Australian Dollar [AUD] 澳元
DjY8nePyE Australian Options Market 澳大利亚期权市场
{aoM JJq Australian Securities Commission 澳洲证券事务监察委员会
|4 Qx=x> Australian Society of Certified Practising Accountants 澳洲执业会计师公会
KyjyjfIw H Australian Stock Exchange 澳大利亚证券交易所
M%3Wy"YQ,n Austrian Schilling [ATS] 奥地利先令
d bCNhbN( authentication 认证；鉴证
alV dQfu authority to purchase 委托购买证；委购书
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d6iYk_ authorization 认可；核准；授权；授权书
v G2.]? authorization by direction 指示授权
p=H3Q?HJ} authorization by instruction 指令授权
;>8kPG authorization by warrant 令状授权
02(h={ authorization of unit trust 单位信托的认可
Y K Y2Cw authorized agent 指定代理人
,[A g~.T authorized capital 法定资本
q~j)W $k authorized clerk 出市员
oXdel
Ju? authorized dealer 认可交易商
7LfcF authorized financial institution 认可财务机构
Yh$fQ:yi\& authorized fund 认可基金
3-iD.IAUm@ authorized fund house 获授权的基金公司；认可基金公司
R#ya,L authorized institution 认可机构
/9Z!p authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
"oe!M'aj`1 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
6Kp}_^|z authorized insurer 获授权保险人；获认可承保人
\ADLMj`F| authorized investment 特准投资项目
i y}xICt authorized person 获授权人
=DC 3a3&% authorized representative 获授权代表
D#ZPq,f authorized share capital 法定股本
\sITwPA[z automated quotation system 自动报价系统
Lc%xc`n8B Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
r%|A$=[Q 自动交易系统〔香港期货交易所有限公司〕
r8,om^N6 automatic adjustment mechanism 自动调整机制
l!:^6i automatic adjustment system 自动调整系统
YQ7@D]# Automatic Clearing House 自动票据交换所
xp^ 7#`MJ? automatic exchange rates accumulation system 自动化汇率累集系统
Zw#<E
=\ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
toIYE*ocv= automatic teller machine [ATM] 自动柜员机
n A+F autopay 自动转帐
*gDl~qNRoS available assets 可用资产
^BiP LQ available fiscal reserve 现存财政储备
/tZ0
|B( available profit 可用利润
#A )Ab%r8" Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
I0_Ecp average 平均；平均数；海损
3ev -Iqz average basic salary 平均基本薪金
WqQU@s A average consumer expenditure 平均消费开支；一般消费开支
)NIv "Q average cost 平均成本
+>}o;`hPe average cost of land production 增辟土地平均成本
PS}73Y # average daily turnover 平均每日成交额
P0 b4Hq3 average daily wage rate 平均每日工资率
u Y]0dyI average expenditure pattern 平均开支模式
(A4&k{C_ average growth rate 平均增长率
R5kH0{zM average net fixed assets 固定资产平均净值
ISBF\ wQY average of relatives 相对价格平均数
dp< $Zw8BE average price 平均价格
RG1\=J$:E average propensity to consume 平均消费倾向；一般消费倾向
" #v%3 6U average propensity to save 平均储蓄倾向；一般储蓄倾向
RG}}Oh="v average rate 平均率
* |KVN&# average revenue 平均收入；平均收益
QNpu TZn#Q average stock 平均库存；平均存货
,hvc``j
S8 average yearly rent 平均年租
7&|6KN}c avoidance of double taxation 避免双重课税
Ao"C<.gUYP avoidance of tax 避税
