A:
',7Z1O A share Ａ股；甲类股份
IjAity.Xrq abatement of tax 减税；减扣免税额
zN JyF;3 ABN AMRO Bank N.V. 荷兰银行
ulo7d1OVkJ above-the-line expenditure 线上项目支出；经常预算支出
=PM#eu above-the-line receipt 线上项目收入；经常预算收入
l%~zj,ew ABSA Asia Limited 南非联合亚洲有限公司
y'/9Kr V
T absolute change 绝对数值变更
CoXL; \ absolute expenditure 实际开支
i>zyn-CuW absolute guideline figure 绝对准则数字
JjML !; absolute interest 绝对权益
A|Gqjy^;@ absolute order of discharge 绝对破产解除令
5D*V%v absolute profit margin 绝对利润幅度
EQO7 :vb absolute value 实值；绝对值
*3($ s_r> absolutely vested interest 绝对既得权益
1M+!cX absorbed cost 已吸收成本；已分摊成本
(1]@ fCd + absorption 吸收；分摊；合并
V SFl9/5? absorption rate 吸收率；摊配率；分摊率
{_}"USS ACB Finance Limited 亚洲商业财务有限公司
--)[>6)I acceptable form of reciprocity 合理的互惠条件
8}T3Fig,q acceptable rate 适当利率；适当汇率
+@7R,8 acceptance agreement 承兑协议
EA#!h'-s acceptance for honour 参加承兑
L-gF$it\*b acceptor 承兑人；接受人；受票人
(oEA)yc| acceptor for honour 参加承兑人
(9|K}IM: accident insurance 意外保险
boovCW Accident Insurance Association of Hong Kong 香港意外保险公会
S @($c' accident insurance scheme 意外保险计划
k O4~N-& accident year basis 意外年度基准
?=rh= # accommodation 通融；贷款
Ve)
:I accommodation bill 通融票据；空头票据
H`@7o8oj1 accommodation party 汇票代发人
i .4[]f[/h account balance 帐户余额；帐户结余
R~-q ! nC account book 帐簿
=@l5He.]& account collected in advance 预收款项
J<@ ]7)|U account current book 往来帐簿
-;z\BW5 y account of after-acquired property 事后取得的财产报告
dUSuhT account of defaulter 拖欠帐目
5L#M7E account payable 应付帐款
x#j_}L!V; account payee only [A/C payee only] 只可转帐；存入收款人帐户
O v6=|]cW account receivable 应收帐款
Big-)7?
account receivable report 应收帐款报表
J?$uNlI account statement 结单；帐单；会计财务报表
42LV>X#i account title 帐户名称；会计科目
6d 8 accountant's report 会计师报告
,1L^#?Q~ Accountant's Report Rules 会计师报告规则
=&GV\ ju accounting and auditing procedure 会计与审计程序；会计与核数程序
!/j|\_O Accounting Arrangements 《会计安排》
-E"o)1Pj6C accounting basis 会计基础
c[q3O* * accounting by Official Receiver 破产管理署署长呈交的帐目
WLH2B1_): Accounting Circular 《会计通告》
R8*4E0\ br accounting class 会计类别
XW:(FzF accounting date 记帐日期；会计结算日期
5w3'yA<vE accounting for money 款项核算
omP 7| Accounting Officer 会计主任
8/v_ uEG accounting period 会计报告期；会计期
2Y{9Df accounting policy 会计政策；会计方针
!>j- j accounting practice 会计惯例
>=Veu; A accounting principle 会计准则
0IuU4h5Fr accounting record 会计记录
ly+7klQ;. accounting report 会计报告
B4=gMVp1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
enM 3 Accounting Society of China 中国会计学会
(@9}FHJzi accounting statement 会计报表
u}_q'=<\ accounting system 会计制度；会计系统
]d FWIvC accounting transaction 会计事项；帐务交易
4r$t}t
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n2~rrQ
\/p accounting year 会计年度
E)bP}:4V accretion 增值；添加
#D8)r s.9 accrual 应计项目；应累算数目
u 05O[>w accrual basis 应计制；权责发生制
z)Gr`SA < accrual basis accounting 应计制会计；权责发生制会计
><HXd+- sd accrue 应累算；应计
( ol 3vt accrued benefit 应累算利益
l|9`22 G accrued charges 应计费用
H] \H'r" accrued cumulative preference share dividend 应累算的累积优先股股息
~ Tolz H! accrued expenses 应累算费用
;$]R#1i44 accrued interest payable 应付利息；应计未付利息
lM]7 @A accrued interest receivable 应收利息；应计未收利息
5Jp>2d accrued right 累算权益
M Cz3RZ K accruing profit 应累算的利润
k9
E ?5 accumulated fiscal reserve 累积财政储备
8~7EWl accumulated profit 累积利润；滚存溢利
'yqp accumulated reserve 累积储备
Lm/^ 8V+ accumulation of surplus income 累积收益盈余
h/ic-iH(> acquired assets 既得资产
ezeGw?/ acquisition 收购；购置；取得
1Cthi[ B acquisition cost 购置成本
0vEa]ljS acquisition expenses 购置费用
;x"B ):?\ acquisition of 100% interest 收购全部股权
1L ow[i acquisition of control 取得控制权
~QXNOtVsN acquisition of fixed assets 购置固定资产
l8Ox]%F acquisition of shell “买壳”
iC">F.9# acquisition price 收购价
6|9fcIh]B act of God 天灾
(R F6K6~ acting partner 执事合伙人
;(A'XA4
6N active market 买卖活跃的市场；交投畅旺的市场；旺市
qabM@+ m[ active partner 积极参与的合伙人
eZHi6v)i active trading 交投活跃
<JlKtR&nSo actual circulation 实际流通
fO+;%B actual cost 实际成本
bb nAmZ actual expenditure 实际开支；实际支出
~2H)#`\ac8 actual income 实际入息；实际收入；实际收益
Cv3H%g+as actual market 现货市场
ZtiOf}@i\ actual price 现货价；实际价格
&E~7ty' actual profit 实际利润
&fWZ%C7|jC actual quotation 实盘；实际价位；实际报价
71eD~fNdx actual year basis 按实际年度计算
8G=4{,(A actuals 实货
`YJ `?p actuarial investigation 精算调查
);C !:? actuarial principle 精算原则
b^ZrevM actuarial report 精算师报告
: &] %E/ Actuarial Society of Hong Kong 香港精算学会
i^( 0 ,L
actuarial valuation 精算师估值
I]h+24 _S actuary 精算师
4V=dD<3m ad referendum agreement 暂定协议；有待覆核的协定
h&XyMm9C ad valorem duty 从价税；按值征税
t}K?. To$ ad valorem duty system 从价税制
=+u$ZZ0+]o ad valorem fee 从价费
l#%w,gX ad valorem tariff 从价关税
na~ r}7 7o additional allowance 额外免税额
/lUb9&yV additional amount for unexpired risk 未过期风险的额外款额
,}[,]-nVx additional assessable profit 补加应评税利润
^I^k4iw 4 additional assessment 补加评税
!#3R<bW`R8 additional commitment 额外承担
*+iWB_ additional commitment vote 额外承担拨款
[@(zGb8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
V%+KJ}S!Z additional dependent parent allowance 供养父母额外免税额
FD8aO?wvg additional provision 额外拨款
b]Jh0B ~Y additional stamp duty 附加印花税
YVzK$ k'3U additional tax 补加税罚款；补加税款
f -#fi7 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
v{I:Wxe adjudged bankrupt 被裁定破产
TE/2}XG) adjudicated bankrupt 裁定破产人
[KJm&\evp adjudication fee 裁定费；评定印花税额手续费；评估契据费
OLv ( adjudication of bankruptcy 裁定破产；宣告破产
/O ZF 3Pft adjudication of insolvency 裁定无力偿还债务
$0WAhq adjusted actual 经调整的实数；调整后的实数
s%Z3Zj(,8( adjusted current assets 经调整的流动资产；调整后的流动资产
_ A(J^;? adjusted figure 经调整的数字；调整后的数额
,ihTEw,t( adjusted liabilities 经调整的负债；调整后的负债
a/_ ` 1 adjusted loss 经调整的亏损；调整后的亏损
bte e;3` adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
.DT1Jvl adjusted profit 经调整的利润；调整后的利润
p B )nQ5l' adjusted surplus 经调整的盈余额；调整后的盈余额
|_-FQ~Hf F adjusted value 经调整的价值；调整后的价值
[scPs,5Y adjustment 调整；修订；理算〔保险〕
2o,%O91p adjustment centre 调剂中心
.NabK adjustment lag 调整过程的时间差距；调整时差
U7Ps2~x3 adjustment mechanism 调整机制
:Y "f .> adjustment of loss 亏损调整
4ed(
DSN adjustment process 调整过程；调整程序
&9'6hMu adjustment range 调整幅度
KzhldMJ^zq administered exchange rate 受管制汇率
@ wB$qd;v Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
O,7P6 administration expenses 行政费用
#<) u%)` administration fee 手续费；行政费
~;{)S}U@R administration in bankruptcy 破产管理
\wM r[_LW administration order 遗产管理令
H>VuUH| administrator 管理人；遗产管理人
g B?#T administrator of the estate 遗产管理人
.
a~J.0c o admission of debt 债项承认书
sLC L\dWT admission of proof 接纳债权证明
" # JRw advance 放贷款项；垫付款项；预支款项；预付款项
#T+%$q [: advance account 暂支帐目；预付款帐户
DBOz<| advance compensation 预付补偿金
.@R{T3 =Q advance from shareholder 股东垫款
$g*|h G/{ advance pending reimbursement 预支以待日后付还
2;A].5> l advanced economy 先进经济体系
,]>Eg6B,u advancement 预付；预付财产
]NN9FM.2b/ advances warrant 垫款令
g XG1 w> advancing 贷出
C8i}~x< adverse balance 逆差
s`&8tP adverse exchange 逆汇
FFPO?y$ advertisement addressed to shareholders 在报章刊登的致股东通告
T*z >A advice for collection 托收通知书
O||M
| advice of drawing 提款通知书；汇票通知书
a(bgPkPP advice of payment 付款通知
"= HCP, Advisory Committee [Securities and Futures Commission]
bA1u h]oB 谘询委员会〔证券及期货事务监察委员会〕
XjWoUnz Advisory Committee on Diversification 经济多元化谘询委员会
WPL Ah_fe affidavit 誓章；遗产申报誓章
`_<K#AG Ai affidavit of no receipt 述明无收款的誓章
V\Rbnvq affiliate 联号；联营公司；附属公司
>0{ { loqq affiliated company 附属公司；联号；联营公司
" GgK,d}% affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$/6.4" j affordability 负担能力
n
pBp YtG African Development Bank [AfDB] 非洲开发银行
\6*3&p after-acquired property 事后取得的财产
nx=Zl:Q} after-hours dealing 市后交易
u=A&n6Q[Vo after-tax profit 税后盈利；税后利润；税后溢利
MA hcwmZNy agency agreement 代理协议
\DpXs[1 agency expenses 代理机构的开支
8hGp?Ihu agency fee 代理费
<kt,aMw[* Agency Law 《代理法》
(eSa{C\ agent 代理人；承销人
m>~%.
(/x agent of company 公司代理人
cs,%Zk.xjw agent's fee 代理人费；经纪费
F+|zCE c aggregate 总计；总数；总体数字
]7Tjt A.\q aggregate amount 总款额；总额
Wn< 3|`c aggregate assets and liabilities 总体资产与负债
_a^%V9t aggregate at constant price 按固定价格计算的总体数字
y$7<ZBG aggregate demand 总需求
9)'L,Xt4:T aggregate gross position 总持仓量
crUt8L-B4 aggregate limit 总限额
g6+}'MN:5 aggregate of salaries tax 合计薪俸税
GRS[r@W[1 aggregate performance 总体表现；总体业绩
Zn| vT&:Hg aggregate supply 总体供应
J)6f "{} & aggregate surplus 总盈余
B$sB 1M0q aggregate total 整体总额
7$k[cL1 aggregate value 总值；合计价值
,i e84o aggregated basis 合计基准
7 i,}F|#8 aggregated net chargeable income 合计应课税入息实额
\2@OS6LUe aggregation 合并计算；合计；总和
IZoa7S&t aggregation of incomes of husband and wife 夫妇入息合并计算
\5cAOBja aggregation of property 财产的总和
nxw]B"Eg agio 差价；贴水
Z25^+)uf*U Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
j!xt&t4 D Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
1 f).J 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
/X {:~*.z Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
6M qJy6 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
\| R P-8 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
LS*^TA(I[ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
s9?klJg agreement for a settlement 授产协议
/w$<0hH#'8 agreement for assignment 转让协议
aj85vON1` agreement for sale 售卖协议；买卖协议
XzI hFX6 agreement for sale and purchase 买卖协议
}mzM' 9JH agreement for the payment of interest 支付利息协议
tgKmC I agreement for the repayment of money 还款协议
,~p 'p) agreement of reinsurance 再保险协议
+eg$Z]Lht Agricultural Bank of China 中国农业银行
8lh { R air passenger departure tax 飞机乘客离境税
^
1}_VB)^ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
G$<FQDvs airport tax 机场税
p
eQD]v alcohol duty 酒精税
Tj$D:xKf) alienation 让与；让渡；转让
2'$p ( alimony 生活费；赡养费
zVFz}kJa All Ordinaries Index [AOI] 所有普通股指数
T}jryN;J5 all risks 全险；综合险
a`|& rggN All Sales Record for Stock Market 《股票市场成交报告》
J.N%=-8 Allied Capital Resources Limited 新联财务有限公司
J*IC&jH: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
;Z\ jX[H allocation letter 拨款信件
% V /J6 allocation of fund 分配款项；预留款项
]W-l1 allocation of profit 利润分配；溢利分配
e?r p$kq7 allocation warrant 拨款令
nJ<h}*[ allotment 分配；配股
> r6`bh
[4 allotment notice 股份配售通知；配股通知
S;[9
hI+ allotment of shares 股份分配
(hEqh
nnm` allowable 可获宽免；免税的
g- q~ 0 allowable business loss 可扣除的营业亏损
iqW
T<WY allowable expenses 可扣税的支出
l:5x*QSX allowance 免税额；津贴；备抵；准备金
*"2TT}) allowance for debts 债项的免税额
O'a
S rjl allowance for depreciation by wear and tear 耗损折旧免税额
. gh3" allowance for funeral expenses 殡殓费的免税额
-}_- #L!Q allowance for inflation 为通货膨胀而预留的款项；通胀准备金
-SnP+X! allowance for repairs and outgoings 修葺及支出方面的免税额
n.Iu|,?q allowance to debtor 给债务人的津贴
<05\ alteration of capital 资本更改
?aR)dQ alternate trustee 候补受托人
t:X\`.W amalgamation 合并
]{;=<t6 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7+ QD=j- ambit of charges 征税范围；收费范围
dOh`F~
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pHSq,XP- American Commodities Exchange 美国商品交易所
()i8 Qepo} American Express Bank Limited 美国运通银行
R/& Bze American Stock Exchange 美国证券交易所
,{!~rSq-l amortization 摊销
4RTuy+
M amount due from banks 存放银行同业的款项
A8Tq2]"* S amount due from banks abroad 存放海外银行同业的款项
Ju4={^# amount due from holding companies 控股公司欠款
3C{3"bP amount due from local banks 存放本港银行同业的款项
@=B'<&g$Xv amount due to banks 银行同业的存款
)>abB?RZ amount due to banks abroad 海外银行同业的存款
*J&XM[t amount due to holding companies 控股公司存款
LT']3w amount due to local banks 本港银行同业的存款
r P Wn amount due to outport banks 外埠银行同业的存款
^dj
avJ amount for note issue 发行纸币的款额
O+ ~.p amount of bond 担保契据的款额
xcz[w}{eEq amount of consideration 代价款额
, g\%P5 amount of contribution 供款数额
!B_i~Rmg amount of indebtedness 负债款额
8DHohh N amount of principal of the loan 贷款本金额
+dIDFSd amount of rates chargeable 应征差饷数额
m08:EX P amount of share capital 股本额
J-yj&2 amount of sums assured 承保款额
{U/a h2* amount of variation 变动幅度
R1 u1 amount of vote 拨款数额
)D?\ru H amount payable 应付款额
AvnK?*5!@ amount receivable 应收款额
MW*@fl<@?M Amsterdam Stock Exchange 阿姆斯特丹证券交易所
+c$]Q-( analysis 分析
uSh !A ancillary risk 附属风险
%5.aC|^} annual account 周年帐目；周年帐目报表；年度决算；年结
huVw+vAA annual accounting date 年结日期
.4P5tIn\ annual allowance 每年免税额；年积金；年度津贴；年津
X+2 aP'D annual balance 年度余额
B@XnHh5y annual disposable income 每年可动用收入
ocOzQ13@Y annual estimates 周年预算
}+ ";W) R annual fee 年费
/cM< annual general meeting 周年大会
S?_/P o| annual growth rate 年增率；每年增长率
*[K\_F?^h annual long-term supplement 长期个案每年补助金
Ct2m l annual pensionable emolument 可供计算退休金的年薪
IO3` /R- annual report 年报
?\[2Po]n Annual Report on the Consumer Price Index 《消费物价指数年报》
#'m&<g, annual return 周年报表；周年申报表；每年报税表格
} m5AO 4: Annual Return Rules 《周年报表规则》
v%N/mL+5L annual review of consumer prices 每年消费物价回顾
7 $AEh+f annual roll-forward basis 逐年延展方式
-ZwQL="t annual salary 年薪
1|/P[!u annual statement 年度报表；年度决算表
T*YbmI]4 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
1haNca_6, annuitant 年金受益人
< 5rs~ annuity 年金
#m
yiZL % annuity contract 年金合约
~gU. z6us annuity on human life 人寿年金
> b9nc\~ antecedent debt 先前的债项
)9LlM2+y ante-dated cheque 倒填日期支票
hwg LJY? anticipated expenditure 预期开支
F|.,lb |L anticipated net profit 预期纯利
W+N9~ .q\^ anticipated revenue 预期收入
#lDf8G|ST~ anti-inflation measure 反通货膨胀措施
Z +%Uwj anti-inflationary stance 反通货膨胀立场
4wfT8CL apparent deficit 表面赤字
/'vCO
|?L apparent financial solvency 表面偿债能力
8/ lv, m# apparent partner 表面合伙人
"]*16t%Z%x application for personal assessment 个人入息课税申请书
zzmZ`Ya application of fund 资金应用
VK)1/b=yT application to release as liquidator and to destruct the books of accounts and documents
UykOQ-2-n 申请免除清盘人职务及毁灭帐簿与文件
2ZHeOKJ- appointed actuary 委任精算师
oS3}xT "
U appointed auditor 委任核数师；委任审计师
\Y;LbB8D
appointed trustee 委任的受托人
,= o)R,[ appointer 委任人
P=v 0|Y*q| apportioned pro rata 按比例分摊
L%4[,Rsw apportionment 分配；分摊
d#~^)r Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Oa7x(wS apportionment formula 分摊方程式
Ut"~I)S{LT apportionment of estate duty 遗产税的分摊
R1.No_`PHq appraisal 估价；评估
n27df 9L appreciable growth 可观增长
:5 XNV6^| appreciable impact 显着影响
v4_p3& aj appreciable increase 可观增长
(Uk1Rt*h appreciation 增值；升值
eteq Mg}M appreciation against other currencies 相对其他货币升值
xDtq@Rb} appreciation of the exchange value of Hong Kong dollar 港元汇值上升
=apcMW(zn appreciation tax 增值税
#H]b Xr appropriation 拨款；拨用；拨付
Hj&mwn] appropriation account 拨款帐目
pPr/r& r Appropriation Bill 拨款法案
!YUMAp/ appropriation-in-aid system 补助拨款办法
#XSs.i{ approved assets 核准资产
}*vUOQQp* approved basket stock 认可一篮子证券
| 0!oSNJ approved budget 核准预算
7)Zk:53] approved charitable donation 认可慈善捐款
/58]{MfrJ approved charitable institution 认可慈善机构
q:Lw!'Z h approved currency 核准货币；认可货币
:|%dV}j approved estimates 核准预算
BN!N_r approved estimates of expenditure 核准开支预算
S0X %IG approved overseas insurer 核准海外保险人
s"1:#.u approved overseas trust company 核准海外信托公司
"r@f&Ssxb approved pooled investment fund 核准汇集投资基金
UuDT=_1Sh approved provident fund scheme 认可公积金计划
m( Hb! RT approved provision 核准拨款
( `V approved redeemable share 核准可赎回股份
FFE IsB"9 approved regional stock 认可地区性证券
fAx7_}k/ m approved retirement scheme 认可退休金计划
-9 Iz$ (>a approved subordinated loan 核准附属贷款
I_vPGafMx arbitrage 套戥；套汇；套利
;Y:_}kN8_ arbitrageur 套戥者；套汇者
WH`E=p^x4 arbitrary amount 临时款项
pUs:r0B arrangement 措施；安排；协定
9OIX5$,S; arrears 欠款
v=n'#:k arrears of pay 欠付薪酬
H8^U!"~E arrears of revenue 逾期未收税款；逾期未收的帐项
(W*~3/@D articles of association 组织章程；组织细则；组织章程细则
{\tHS+] Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
^A9D;e6!- ascertainment of profit 确定利润
K.A!?U= "Asia Clear" “亚洲结算系统”
Z7 \gj` Asia Commercial Bank Ltd. 亚洲商业银行有限公司
zk)9tm;i{ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Q _p!;3 Asian Development Fund [ADF] 亚洲发展基金
7D5;lM[_ Asian dollar bond 亚洲美元债券
v0pyyUqS Asian dollar market 亚洲美元市场
pz'l9Gp;@ Asian dollar rate 亚洲美元利率
Koh`|]N Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
@ 8[3 ]< Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
OC0dAxq asked price 沽盘；喊价；索价；卖方报价
8)(<U/ assessable income 应评税入息
Xy_ <Yqx} assessable loss 应评税亏损
r >%r eS assessable profit 应评税利润
Dx<">4 assessable value 应评税值
gQ]WNJ~> assessed profit 估定利润
P( z# Wk assessed value 经评估价值
8;'fWV?
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Z<j(ZVO assessment number 评税编号；估价编号
gO
C5 assessment of additional tax 补加税评税
li>`9qCmI assessment of performance 业绩评估；实绩评价
5k &tRg Assessor 评税主任
"2cJ'n/L asset price bubbles 资产价格泡沫
7"L`|O?8) asset-backed securities 具资产保证的证券
+q z"+g assets accretion 资产增值
FcR(uv< assets and liabilities 资产与负债
hY 5G=nbO* assets betterment statement 资产递增表；资产改进表
VUfV=&D-*g assets lending 实物放款；有抵押贷款
FScE3~R assets of the company passing on the death 死者去世时转移的公司资产
Q4YIKNN|7 assets pledged as security for liabilities 用作负债抵押的资产
OG\TrW-ug assets portfolio 资产投资组合
vIk;x assets price 资产价格
U Nc!6Q-. assets quality 资产质素
vfW assets realization 资产变现
*0 y|0J+ 0 assets refinancing arrangement 资产再集资安排
}=kf52Am,} assets securitization 资产证券化
=M] f7lJ assets situated outside Hong Kong 在香港以外地方的资产
4AI\'M"d assets stripping 削减资产；拆卖资产
n}8J-/(|+ assets value 资产值
m @K5eh assignee 承让人
y @&Cn assignment 转让；转让书；转让契
rh;@|/<l assignment of interest 权益转让
idL6 *%M assignment of letters patent and trade mark 专利证书及商标转让
& w{""' assignment of property 物业转让；物业转让书
kYxb@Zn=| assignment right 转让权
M[wd.\
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Q}G'=Q]Juz associate 有联系的人；有关连人士；相联者；合伙人；联系人
aL6 3=y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
MMs#Y1dH associate member 附属会员
3q*y~5 &I associated body corporate 相联法人团体
I`%\ "bF@ associated company 相联公司；联属公司
A aLj.HR associated corporation 相联法团
"^A4 !. Association of Chartered Certified Accountants [ACCA] [United Kingdom]
fJ!i%</V 公认会计师公会〔英国〕
d8 1u Association of Futures Exchange Brokers 香港期货经纪协会
f<.43kv@ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
d
]LF5*i association of underwriters 承保人组织
5B+>28G% assumption of control 接管
EYc, "' assurance 担保；保险；转易；转易书
"tu BfA+f assurance of interest 权益的转易
1 1Kbj`sRZ at 19XX price 按一九ＸＸ年价格计算
|R Ux)& at a discount 按赔价计算；按贴水价格计算；打折扣
hr%O 4& sa at a premium 按溢价计算；按升水价格计算
9Vp|a&Ana at call 通知付款；按通知
vfG4PJ 6 at constant market price 按固定市价计算
_C ` cO at constant price 按固定价格计算
~GL"s6C$`; at cost 按成本计算
&V;^xMO! at current market price 按当时市价计算；按现时市价计算
L%,tc~)A at current price 按当时价格计算；按现时价格计算
=
;sEi:HC at factor cost 按要素成本计算；按生产要素成本计算
(; 1FhIi& at money-of-the-day price 按付款当日价格计算
:[#g_*G@p at or better 按指定或较佳价位〔买卖指令〕
imcq
H at par 按面值计算；平价
cU\Er {
k at sight 见票即付
<{rRcFR at the close 按收市盘
t#s?: at the opening 按开市盘
Y,O )"6ev attestation 见证；见证条款
R:+2}kS5e{ at-the-money option 平价期权
x \qS|q\N attorney 受权人；受托代表人
G([8Q8B4 + attornment 新拥有人承认书
(eS/Q%ZGK attributable profit 可归属利润
Kj R ^6v attributable share value 可归属股份价值
w*.q t<rH) Auckland Stock Exchange 奥克兰证券交易所
Yk',a$.S auction 拍卖
]"SH
pq auctioneer 拍卖商
E\N?D audit 审计；核数
%mR roR6 Audit Commission 审计署
( P;z*
"q Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
=ogzq.+| 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
.k5
TQt audit review 帐目审查
l"%|VWZ{iq Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
-^=sxi,V audited account 审计帐目；经审计的帐目
j{,3! audited annual account 经审计的周年帐目
oY@ 4G)5 audited balance sheet 经审计的资产负债表
9z9z:PU auditor 核数师；核数主任；审计师
>Lo 0,b$ auditor's certificate 核数师证明书；审计师证明书
8>.l 4:` auditor's report 核数师报告；审计师报告
jg8j>" Vj> Aussie bond 澳元债券
uWw4l"RK` austerity budget 紧缩预算
I(fq4$ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
O!+LM{>
F Australia All Ordinaries Index 澳洲所有普通股票指数
M7"I]$|\ Australian Dollar [AUD] 澳元
V>}@--$c-r Australian Options Market 澳大利亚期权市场
]PVPt,c Australian Securities Commission 澳洲证券事务监察委员会
k|W =kt$ P Australian Society of Certified Practising Accountants 澳洲执业会计师公会
k)D:lpxv Australian Stock Exchange 澳大利亚证券交易所
\tFg10 Austrian Schilling [ATS] 奥地利先令
[9f
TN2'z authentication 认证；鉴证
k 8^!5n authority to purchase 委托购买证；委购书
nOxCni~ T authorization 认可；核准；授权；授权书
aaq{9Y# authorization by direction 指示授权
.uzg2Kd_ authorization by instruction 指令授权
8U!; authorization by warrant 令状授权
Hl"rGA> authorization of unit trust 单位信托的认可
iq$edq[ authorized agent 指定代理人
#yZZ$XO k authorized capital 法定资本
?c)PBJ+] authorized clerk 出市员
0'!v -`. authorized dealer 认可交易商
m#SDB6l
authorized financial institution 认可财务机构
j`I[M6Qxh authorized fund 认可基金
LjUBV_J authorized fund house 获授权的基金公司；认可基金公司
}^uUw& authorized institution 认可机构
"Y@rNm Bj authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
&Im{p7gf!b authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
")|3ZB7>* authorized insurer 获授权保险人；获认可承保人
m7X&"0X authorized investment 特准投资项目
j:D@X =| authorized person 获授权人
}49X
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~S}>| q$ authorized share capital 法定股本
6zs&DOB automated quotation system 自动报价系统
,2mnjq/*Z Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
P;[5#-e 自动交易系统〔香港期货交易所有限公司〕
}K,:aN,44\ automatic adjustment mechanism 自动调整机制
NVx`'Il8
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8cn)ox|J[ Automatic Clearing House 自动票据交换所
.+3= H@8h automatic exchange rates accumulation system 自动化汇率累集系统
|+Z,
7~! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Ms 5m.lX automatic teller machine [ATM] 自动柜员机
6U;pYWht autopay 自动转帐
X1U7$/t available assets 可用资产
=jdO2MgSg* available fiscal reserve 现存财政储备
^,zE Nqg7 available profit 可用利润
xB{0lI Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
}OO(u C2 average 平均；平均数；海损
vlCjh! x average basic salary 平均基本薪金
o Xwoi ! average consumer expenditure 平均消费开支；一般消费开支
KN U/Kc # average cost 平均成本
U#G[#sd> K average cost of land production 增辟土地平均成本
$|.x !sA average daily turnover 平均每日成交额
j"o`K}C average daily wage rate 平均每日工资率
J 2%^%5&0 average expenditure pattern 平均开支模式
|M|'S~z average growth rate 平均增长率
!!&H'XEJV average net fixed assets 固定资产平均净值
mfOr+ average of relatives 相对价格平均数
v 1Y f:c average price 平均价格
cSCO7L2E18 average propensity to consume 平均消费倾向；一般消费倾向
.5 8>KBj( average propensity to save 平均储蓄倾向；一般储蓄倾向
FRI<A8 average rate 平均率
$C h!]lJA average revenue 平均收入；平均收益
\UFno$;mA average stock 平均库存；平均存货
]xQPSs_ average yearly rent 平均年租
,I q+ v avoidance of double taxation 避免双重课税
:$d3}TjsA+ avoidance of tax 避税
