A:
+AhR7R! A share Ａ股；甲类股份
(YVl5}V abatement of tax 减税；减扣免税额
.]6_ ABN AMRO Bank N.V. 荷兰银行
CkE@ Ll3Z above-the-line expenditure 线上项目支出；经常预算支出
9$c0<~B\ above-the-line receipt 线上项目收入；经常预算收入
P%z\^\p"5 ABSA Asia Limited 南非联合亚洲有限公司
T^B&GgW absolute change 绝对数值变更
p+ SFeUp absolute expenditure 实际开支
}L^Yoq] absolute guideline figure 绝对准则数字
IsxPm9P2< absolute interest 绝对权益
(cAv :EKpo absolute order of discharge 绝对破产解除令
odMjxWY absolute profit margin 绝对利润幅度
j#S>8:
G absolute value 实值；绝对值
,UopGlA
, absolutely vested interest 绝对既得权益
a,b ;H(em absorbed cost 已吸收成本；已分摊成本
i[`n u#n/ absorption 吸收；分摊；合并
Q6 @}t&k4C absorption rate 吸收率；摊配率；分摊率
y44FejH(v ACB Finance Limited 亚洲商业财务有限公司
RIJ+]uir4 acceptable form of reciprocity 合理的互惠条件
$v#Q'?jE acceptable rate 适当利率；适当汇率
sesr`,m., acceptance agreement 承兑协议
:~3sW< P R acceptance for honour 参加承兑
I & l 1b> acceptor 承兑人；接受人；受票人
Wp/!; acceptor for honour 参加承兑人
*[*LtyCQt4 accident insurance 意外保险
pg1o@^OuL Accident Insurance Association of Hong Kong 香港意外保险公会
MNzq,/Wf accident insurance scheme 意外保险计划
Vy.A`Hz accident year basis 意外年度基准
}jBr[S5 accommodation 通融；贷款
ol^V@3[< accommodation bill 通融票据；空头票据
JP) /
O ! accommodation party 汇票代发人
;n$j?n+| account balance 帐户余额；帐户结余
X+)68 account book 帐簿
zhY V M Q account collected in advance 预收款项
s\_-` [B0 account current book 往来帐簿
[wG?&l$.KB account of after-acquired property 事后取得的财产报告
t Q_;UQlX account of defaulter 拖欠帐目
{ :xINQ=}D account payable 应付帐款
5\8Ig f> account payee only [A/C payee only] 只可转帐；存入收款人帐户
m8,P-m account receivable 应收帐款
Y$uXBTR`y/ account receivable report 应收帐款报表
oe_l :Y% account statement 结单；帐单；会计财务报表
qUA&XUJ account title 帐户名称；会计科目
GzW mXm accountant's report 会计师报告
q{@j$fMt0 Accountant's Report Rules 会计师报告规则
LH@)((bi4v accounting and auditing procedure 会计与审计程序；会计与核数程序
E#JDbV1AC Accounting Arrangements 《会计安排》
1f M= >Z accounting basis 会计基础
E@^`B9 ;Q7 accounting by Official Receiver 破产管理署署长呈交的帐目
o\vIYQ
Accounting Circular 《会计通告》
U~-Z`_@^- accounting class 会计类别
q4@n
pbx accounting date 记帐日期；会计结算日期
kU$P?RD accounting for money 款项核算
YNA %/ Accounting Officer 会计主任
{\ [u2{ accounting period 会计报告期；会计期
b2u_1P\ accounting policy 会计政策；会计方针
X[_w#Hwp- accounting practice 会计惯例
*q_
.y\D accounting principle 会计准则
>DVjO9Kf accounting record 会计记录
u4bPj2N8I accounting report 会计报告
(2(I|O# Accounting Services Branch [Treasury] 会计事务部〔库务署〕
]Cnj=\' Accounting Society of China 中国会计学会
#x$. accounting statement 会计报表
n F0$ accounting system 会计制度；会计系统
8~AO~ accounting transaction 会计事项；帐务交易
$J"}7+ accounting treatment 会计处理
"P\k_-a' accounting year 会计年度
Y,I0o{,g accretion 增值；添加
jJdw\` accrual 应计项目；应累算数目
dDbPM9]5 accrual basis 应计制；权责发生制
/f~ V(DK accrual basis accounting 应计制会计；权责发生制会计
| V Ps5 accrue 应累算；应计
'<5Gf1 @| accrued benefit 应累算利益
YdX#` accrued charges 应计费用
kKAK;JQ accrued cumulative preference share dividend 应累算的累积优先股股息
<\!+J\YTA accrued expenses 应累算费用
J7W ]St r accrued interest payable 应付利息；应计未付利息
+C1/02ZJ accrued interest receivable 应收利息；应计未收利息
ey BLgJt8P accrued right 累算权益
+Wh0Of accruing profit 应累算的利润
vS%o>"P accumulated fiscal reserve 累积财政储备
(.4mX
t accumulated profit 累积利润；滚存溢利
w G [X*/v accumulated reserve 累积储备
c7X5sMM, accumulation of surplus income 累积收益盈余
F?&n5 R. acquired assets 既得资产
;V`e %9 . acquisition 收购；购置；取得
Zm,< 2BP> acquisition cost 购置成本
tNg}: a|J acquisition expenses 购置费用
,!_$A}@0
^ acquisition of 100% interest 收购全部股权
f ?kA,! acquisition of control 取得控制权
RX}6H<5R acquisition of fixed assets 购置固定资产
VeeQmR?u- acquisition of shell “买壳”
Tu95 qL~^ acquisition price 收购价
W(a31d act of God 天灾
`V Y -3 acting partner 执事合伙人
bDVz+*bU} active market 买卖活跃的市场；交投畅旺的市场；旺市
Eh&*"&fHR active partner 积极参与的合伙人
0G ^73Z active trading 交投活跃
| S[Gg actual circulation 实际流通
LPX@oh a actual cost 实际成本
P,lKa. actual expenditure 实际开支；实际支出
*t. L` G actual income 实际入息；实际收入；实际收益
<x@ brXA actual market 现货市场
fBBNP) actual price 现货价；实际价格
7.-Q9xv actual profit 实际利润
,0O9!^ actual quotation 实盘；实际价位；实际报价
'AU(WHf actual year basis 按实际年度计算
e2CjZ" C actuals 实货
Pd9qY
8CP actuarial investigation 精算调查
{j O:9O @ actuarial principle 精算原则
'MH WNPG0 actuarial report 精算师报告
p&~8N#I# Actuarial Society of Hong Kong 香港精算学会
Mu$9#[/ actuarial valuation 精算师估值
vp7J'; actuary 精算师
XoEiW R ad referendum agreement 暂定协议；有待覆核的协定
<seb,> : ad valorem duty 从价税；按值征税
oG~a`9N%C ad valorem duty system 从价税制
hw ]x T5 ad valorem fee 从价费
v
MTWtc!6 ad valorem tariff 从价关税
\9T CP;{ additional allowance 额外免税额
1eQ a54n additional amount for unexpired risk 未过期风险的额外款额
C1_':-4 additional assessable profit 补加应评税利润
1uBnU2E additional assessment 补加评税
MLg + 9y additional commitment 额外承担
p+#$S4V additional commitment vote 额外承担拨款
q66!xhp;? additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
sc
dU additional dependent parent allowance 供养父母额外免税额
'*H&s additional provision 额外拨款
\g & P5 additional stamp duty 附加印花税
6&/n/g additional tax 补加税罚款；补加税款
sT:$ := Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
I:M]#aFD adjudged bankrupt 被裁定破产
6qg_&woJ3 adjudicated bankrupt 裁定破产人
0.C[/ u[ adjudication fee 裁定费；评定印花税额手续费；评估契据费
9nF;$ HB adjudication of bankruptcy 裁定破产；宣告破产
DU(QQ53 adjudication of insolvency 裁定无力偿还债务
w:%3]2c adjusted actual 经调整的实数；调整后的实数
`%_ yRJd|; adjusted current assets 经调整的流动资产；调整后的流动资产
e<o{3*%p) adjusted figure 经调整的数字；调整后的数额
`Mx&,;x adjusted liabilities 经调整的负债；调整后的负债
at"-X ?`d adjusted loss 经调整的亏损；调整后的亏损
Zd G?fWWA 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
^-Ob($(\ adjusted profit 经调整的利润；调整后的利润
+ |(-7 " adjusted surplus 经调整的盈余额；调整后的盈余额
OXc!^2 ^ adjusted value 经调整的价值；调整后的价值
d Bn/_ adjustment 调整；修订；理算〔保险〕
t Dn{;E D< adjustment centre 调剂中心
Ca}T)]// adjustment lag 调整过程的时间差距；调整时差
$j=c;+W adjustment mechanism 调整机制
KqC8o zup adjustment of loss 亏损调整
'|
(#^jAj adjustment process 调整过程；调整程序
8U}BSM_<2 adjustment range 调整幅度
MNd8#01 q` administered exchange rate 受管制汇率
2\Bt~;E Ix Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
bV c"'RQ administration expenses 行政费用
&L6xagR7M administration fee 手续费；行政费
FVw;`{ administration in bankruptcy 破产管理
g2Pa-}{ administration order 遗产管理令
('k ;Ikut administrator 管理人；遗产管理人
<j
CD^ administrator of the estate 遗产管理人
<NRW^#g<x admission of debt 债项承认书
P X/{ admission of proof 接纳债权证明
'MZX"t advance 放贷款项；垫付款项；预支款项；预付款项
?Pg{nlJvq advance account 暂支帐目；预付款帐户
PNVYW?l advance compensation 预付补偿金
~2 aR>R_nT advance from shareholder 股东垫款
ZH6#(;b advance pending reimbursement 预支以待日后付还
,pfHNK-u advanced economy 先进经济体系
6aC'\8{h advancement 预付；预付财产
s*% pNE U advances warrant 垫款令
R%l6+Okr advancing 贷出
4#D=+70' adverse balance 逆差
8K(3{\J[V adverse exchange 逆汇
5X"y46i,H advertisement addressed to shareholders 在报章刊登的致股东通告
O #[+=
^ advice for collection 托收通知书
G&ZpQ) advice of drawing 提款通知书；汇票通知书
+<qmVW^X advice of payment 付款通知
P]V/<8o.53 Advisory Committee [Securities and Futures Commission]
YT:])[gVV 谘询委员会〔证券及期货事务监察委员会〕
q6E8^7RtS@ Advisory Committee on Diversification 经济多元化谘询委员会
e'%"G{(D affidavit 誓章；遗产申报誓章
PEA<H0 affidavit of no receipt 述明无收款的誓章
2|a@,TW}- affiliate 联号；联营公司；附属公司
j ;%RV)e affiliated company 附属公司；联号；联营公司
;&="aD affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}t.J;(f f: affordability 负担能力
Iu(j"b # African Development Bank [AfDB] 非洲开发银行
eYSVAj after-acquired property 事后取得的财产
79}voDFd after-hours dealing 市后交易
QN!.~> after-tax profit 税后盈利；税后利润；税后溢利
1 /@ lZ agency agreement 代理协议
g+CTF 67 agency expenses 代理机构的开支
Wk3R6
V agency fee 代理费
MZ9{*y[z Agency Law 《代理法》
N0U6N< w agent 代理人；承销人
o Efy{54 agent of company 公司代理人
@|A
w T agent's fee 代理人费；经纪费
WEX 6I 16 aggregate 总计；总数；总体数字
:.xdG>\n3 aggregate amount 总款额；总额
!a
%6nBo aggregate assets and liabilities 总体资产与负债
f( =3'wQ aggregate at constant price 按固定价格计算的总体数字
eAkC-Fm
aggregate demand 总需求
KBVW <;C$ aggregate gross position 总持仓量
R^t
)~\d aggregate limit 总限额
2Mqac:L aggregate of salaries tax 合计薪俸税
"Yh[-[, aggregate performance 总体表现；总体业绩
wD9Gl.uQ aggregate supply 总体供应
bD*z"e aggregate surplus 总盈余
TF0D QP aggregate total 整体总额
w?u4-GT aggregate value 总值；合计价值
H~fX >6> aggregated basis 合计基准
OXT'$]p.* aggregated net chargeable income 合计应课税入息实额
PH,MZ "Z% aggregation 合并计算；合计；总和
N%3
G\|~Q aggregation of incomes of husband and wife 夫妇入息合并计算
G'>?/l# aggregation of property 财产的总和
#~ikR.-+Eq agio 差价；贴水
F|Y}X|x8Q Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
<qGVOAnz+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Z]Zs"$q@ 《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》
1rhEk|p GZ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
funHznRR 《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》
]{2Eo Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
gW0{s[}T 《香港政府和大韩民国政府关于相互促进和保护投资协定》
z
x e6M~+ agreement for a settlement 授产协议
q ER dQ~M, agreement for assignment 转让协议
SM3qPlsF agreement for sale 售卖协议；买卖协议
vsFRWpq agreement for sale and purchase 买卖协议
/Q |guJx agreement for the payment of interest 支付利息协议
4q<LNvJA agreement for the repayment of money 还款协议
.)eJ L agreement of reinsurance 再保险协议
.nGYx Agricultural Bank of China 中国农业银行
ry99R|/d1 air passenger departure tax 飞机乘客离境税
pUTC~|j%: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
V%kZ-P* airport tax 机场税
WnATgY t alcohol duty 酒精税
u+U '|6)E alienation 让与；让渡；转让
I\8 f`l alimony 生活费；赡养费
]g }Tqf/N% All Ordinaries Index [AOI] 所有普通股指数
]t 4 9Efw all risks 全险；综合险
_1<zpHp All Sales Record for Stock Market 《股票市场成交报告》
G{4~{{tI Allied Capital Resources Limited 新联财务有限公司
F0&BEJBkU all-items index [Consumer Price Index] 总指数〔消费物价指数〕
7&I+mw/ X allocation letter 拨款信件
RU r0K#] allocation of fund 分配款项；预留款项
6[iu CMOZ allocation of profit 利润分配；溢利分配
| .8lS3C allocation warrant 拨款令
6Vq]AQx allotment 分配；配股
BK+(Uf;g allotment notice 股份配售通知；配股通知
aWtyY[= allotment of shares 股份分配
SL(
WE=H allowable 可获宽免；免税的
^N{L au allowable business loss 可扣除的营业亏损
+x?_\?&Ks allowable expenses 可扣税的支出
VW,"
dmC allowance 免税额；津贴；备抵；准备金
7mUp n:U allowance for debts 债项的免税额
R78=im7 allowance for depreciation by wear and tear 耗损折旧免税额
\&|zD"* allowance for funeral expenses 殡殓费的免税额
=CCxY7)M+. allowance for inflation 为通货膨胀而预留的款项；通胀准备金
4^? J BpBZ allowance for repairs and outgoings 修葺及支出方面的免税额
w_*UFLMSqR allowance to debtor 给债务人的津贴
!;[cm|< E alteration of capital 资本更改
QH?}uX'x)G alternate trustee 候补受托人
#gHs!b-g@ amalgamation 合并
|?a 4Nl ?
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
$d@_R^]X ambit of charges 征税范围；收费范围
)isJ^ *6y amended valuation 经修订的估值
Ru1I,QvCj" American Commodities Exchange 美国商品交易所
U}r^M(
s! American Express Bank Limited 美国运通银行
X?RnP3t~ American Stock Exchange 美国证券交易所
n Wrkn m amortization 摊销
\|OW`7Q)k amount due from banks 存放银行同业的款项
C>1fL6ct amount due from banks abroad 存放海外银行同业的款项
&n5Lc` amount due from holding companies 控股公司欠款
)ifEgBT amount due from local banks 存放本港银行同业的款项
81(.{Y839_ amount due to banks 银行同业的存款
=Wb!j18] amount due to banks abroad 海外银行同业的存款
'[XtARtY` amount due to holding companies 控股公司存款
]["=K!la: amount due to local banks 本港银行同业的存款
,g2oqq ? amount due to outport banks 外埠银行同业的存款
.:<-E % amount for note issue 发行纸币的款额
N*dO'ol amount of bond 担保契据的款额
cq r4P`Oj amount of consideration 代价款额
9} \{0;9 amount of contribution 供款数额
9`3%o9V9Y amount of indebtedness 负债款额
|VY+! amount of principal of the loan 贷款本金额
Z(' iZ'55F amount of rates chargeable 应征差饷数额
dc ]+1
A amount of share capital 股本额
01 UEd8 amount of sums assured 承保款额
09_L^'` amount of variation 变动幅度
|'C {nTX amount of vote 拨款数额
|.]:#)^X? amount payable 应付款额
d"7 l<y5 amount receivable 应收款额
'CTvKW Amsterdam Stock Exchange 阿姆斯特丹证券交易所
'dnTu@mUT analysis 分析
*1Q~/<W ancillary risk 附属风险
f1Ak0s,zrc annual account 周年帐目；周年帐目报表；年度决算；年结
I 0/enL annual accounting date 年结日期
c[/h7!/aH annual allowance 每年免税额；年积金；年度津贴；年津
qac4GZ annual balance 年度余额
";I|\ T annual disposable income 每年可动用收入
GMY"*J<E annual estimates 周年预算
JZCRu_M>| annual fee 年费
e``X6=rcG annual general meeting 周年大会
4h|48</ annual growth rate 年增率；每年增长率
]3+xJz~= annual long-term supplement 长期个案每年补助金
" `sr# annual pensionable emolument 可供计算退休金的年薪
%:^|Q;xe annual report 年报
>bKN$,Qen Annual Report on the Consumer Price Index 《消费物价指数年报》
b~ M3j& annual return 周年报表；周年申报表；每年报税表格
b
r"4 7i Annual Return Rules 《周年报表规则》
(c{<JYEC annual review of consumer prices 每年消费物价回顾
%E!^SF?Y annual roll-forward basis 逐年延展方式
NAy3Zd} annual salary 年薪
^'UJ&UfX annual statement 年度报表；年度决算表
B/*`u 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
r%*UU4xvB annuitant 年金受益人
0a #2 Lo annuity 年金
]cz*k/*0 annuity contract 年金合约
fvW7a8k 3 annuity on human life 人寿年金
Bf &,A COf antecedent debt 先前的债项
WVP^C71 ante-dated cheque 倒填日期支票
uC _&?
anticipated expenditure 预期开支
o GK 1D anticipated net profit 预期纯利
JN 9
W:X. anticipated revenue 预期收入
7 TTU&7l~ anti-inflation measure 反通货膨胀措施
p a7Iz^i anti-inflationary stance 反通货膨胀立场
) o)k~6uT apparent deficit 表面赤字
b*-g@S apparent financial solvency 表面偿债能力
+) pO82 apparent partner 表面合伙人
)czuJ5 application for personal assessment 个人入息课税申请书
E1atXx application of fund 资金应用
p4 \r` application to release as liquidator and to destruct the books of accounts and documents
^Fy{Q*p`( 申请免除清盘人职务及毁灭帐簿与文件
Qx9lcO_ appointed actuary 委任精算师
a0vg%Z@! appointed auditor 委任核数师；委任审计师
8s,B,s. appointed trustee 委任的受托人
V b=Oz appointer 委任人
g;bfi{8s_ apportioned pro rata 按比例分摊
H.8f-c-4we apportionment 分配；分摊
JN{.-k4Ha Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
l8 " apportionment formula 分摊方程式
NH?q/4=I0W apportionment of estate duty 遗产税的分摊
?a8 o.&`l appraisal 估价；评估
yQ33JQr appreciable growth 可观增长
a88(,: t appreciable impact 显着影响
~w <u! appreciable increase 可观增长
{Jv m * appreciation 增值；升值
:R/szE*Ak appreciation against other currencies 相对其他货币升值
` |p3@e appreciation of the exchange value of Hong Kong dollar 港元汇值上升
kIHfLwh9N
appreciation tax 增值税
bt=%DMTn appropriation 拨款；拨用；拨付
aY^_+&&G appropriation account 拨款帐目
4g}eqW Appropriation Bill 拨款法案
cx]&ae * appropriation-in-aid system 补助拨款办法
jQAK
?7':= approved assets 核准资产
__}j
{Buk approved basket stock 认可一篮子证券
mL!)(Bb approved budget 核准预算
Q4g sOx P approved charitable donation 认可慈善捐款
+?xW%omy approved charitable institution 认可慈善机构
+doZnU, approved currency 核准货币；认可货币
-}l iG approved estimates 核准预算
&N{XLg> approved estimates of expenditure 核准开支预算
F`l r5 approved overseas insurer 核准海外保险人
F,Ls1 approved overseas trust company 核准海外信托公司
n'<FH<x approved pooled investment fund 核准汇集投资基金
vT*z3 approved provident fund scheme 认可公积金计划
MuzlUW ] approved provision 核准拨款
[m>kOv6>^ approved redeemable share 核准可赎回股份
l]BIFZ~ approved regional stock 认可地区性证券
]!yuD/4A approved retirement scheme 认可退休金计划
`" N56 approved subordinated loan 核准附属贷款
?8cgQf$ arbitrage 套戥；套汇；套利
{u O=Wkp~7 arbitrageur 套戥者；套汇者
7$ vs X arbitrary amount 临时款项
S>W_p~ @ arrangement 措施；安排；协定
Z.a`S ~U arrears 欠款
CzP?J36W ^ arrears of pay 欠付薪酬
3` ov?T(H arrears of revenue 逾期未收税款；逾期未收的帐项
jhd&\z- articles of association 组织章程；组织细则；组织章程细则
$^ \8-k " Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
m nK SO ascertainment of profit 确定利润
8IErLu } "Asia Clear" “亚洲结算系统”
b?6-lYE>L Asia Commercial Bank Ltd. 亚洲商业银行有限公司
_7j-y 9V Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
`lAe2l^ Asian Development Fund [ADF] 亚洲发展基金
[:cy.K!Uo% Asian dollar bond 亚洲美元债券
3 $fzqFo Asian dollar market 亚洲美元市场
6#sd"JvtQ Asian dollar rate 亚洲美元利率
L&[uE;r o Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
o!q3+Pp;} Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
D4e*Wwk asked price 沽盘；喊价；索价；卖方报价
U)Cv_qe assessable income 应评税入息
i%jti6z$Hr assessable loss 应评税亏损
h n: assessable profit 应评税利润
-O.q$D=as assessable value 应评税值
,>6s~' assessed profit 估定利润
sEpY&6* assessed value 经评估价值
\'z&7;px assessment 评税；评定；估价；评税单
*v+xKy#M assessment number 评税编号；估价编号
lTl-< E; assessment of additional tax 补加税评税
tI2V)i! assessment of performance 业绩评估；实绩评价
fq-zgqF< Assessor 评税主任
K-%x] Fp= asset price bubbles 资产价格泡沫
Ns ?8N": asset-backed securities 具资产保证的证券
~b.C[s assets accretion 资产增值
{q=( x]C assets and liabilities 资产与负债
Wn61;kV_) assets betterment statement 资产递增表；资产改进表
C&Nga
`J assets lending 实物放款；有抵押贷款
|"4+~z%/9! assets of the company passing on the death 死者去世时转移的公司资产
R>BZQugZ~ assets pledged as security for liabilities 用作负债抵押的资产
A *;I}F assets portfolio 资产投资组合
ya[][!.G assets price 资产价格
MHh>~Y(h assets quality 资产质素
]njObU)[zr assets realization 资产变现
H7&>c M assets refinancing arrangement 资产再集资安排
2=P.$Kx assets securitization 资产证券化
jNKu5"HB assets situated outside Hong Kong 在香港以外地方的资产
Q\WH2CK assets stripping 削减资产；拆卖资产
nE_g^ assets value 资产值
u4
##*m assignee 承让人
TqzL] 'NS+ assignment 转让；转让书；转让契
}$6;g-|HX assignment of interest 权益转让
r_8[}|7; assignment of letters patent and trade mark 专利证书及商标转让
F:p'%#3rU/ assignment of property 物业转让；物业转让书
B =E <</i assignment right 转让权
`zD]*i ( assignor 转让人
M4MO)MYJ associate 有联系的人；有关连人士；相联者；合伙人；联系人
8 ZmU(m Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
T8nOb9Nrj associate member 附属会员
ZbmBwW_ 7 associated body corporate 相联法人团体
!Ee#jCXS associated company 相联公司；联属公司
*V@>E2@ associated corporation 相联法团
]: VR3e"H Association of Chartered Certified Accountants [ACCA] [United Kingdom]
xa7~{ E, 公认会计师公会〔英国〕
z?ck*9SZX Association of Futures Exchange Brokers 香港期货经纪协会
l* ~ ".q;S Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
fk*$} f association of underwriters 承保人组织
! bf8
r assumption of control 接管
qa>Z?/w assurance 担保；保险；转易；转易书
+4 8a..4sN assurance of interest 权益的转易
r&$r=f< at 19XX price 按一九ＸＸ年价格计算
J.nJ@?O+ at a discount 按赔价计算；按贴水价格计算；打折扣
*{_WM}G at a premium 按溢价计算；按升水价格计算
QqpXUyHp[ at call 通知付款；按通知
F]_w~1
n5 at constant market price 按固定市价计算
}6U`/"RfcO at constant price 按固定价格计算
/z'fFl^6O at cost 按成本计算
*@2+$fg z at current market price 按当时市价计算；按现时市价计算
58TH|Rj+I at current price 按当时价格计算；按现时价格计算
= JE4C9$, at factor cost 按要素成本计算；按生产要素成本计算
{jnfe}] at money-of-the-day price 按付款当日价格计算
<oFZFlY@ at or better 按指定或较佳价位〔买卖指令〕
=f
FTi1]/h at par 按面值计算；平价
: `Nh}Ka0 at sight 见票即付
3&3 9 M& at the close 按收市盘
l1<]p dLTR at the opening 按开市盘
dm;C @.ML attestation 见证；见证条款
,{tz%\, % at-the-money option 平价期权
;|C[.0;kgv attorney 受权人；受托代表人
Sbf+ ;:D attornment 新拥有人承认书
UEm~5,>$0 attributable profit 可归属利润
xN^ngRg0 attributable share value 可归属股份价值
?^y! }( Auckland Stock Exchange 奥克兰证券交易所
u yE_7)2d auction 拍卖
K x8> auctioneer 拍卖商
mA{G:
d audit 审计；核数
"pa}']7# Audit Commission 审计署
A.f!SYV6 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ymNL`GYN[ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Ptj,9bf<\ audit review 帐目审查
S"}G/lBx. Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
@ V_@r@A audited account 审计帐目；经审计的帐目
;v}f7v ' audited annual account 经审计的周年帐目
G<dWh.|`= audited balance sheet 经审计的资产负债表
\{g;|Z 1 auditor 核数师；核数主任；审计师
y{Fq'w!ap auditor's certificate 核数师证明书；审计师证明书
d9@Pze">e auditor's report 核数师报告；审计师报告
<1^ \,cI2 Aussie bond 澳元债券
;+86 q"&n austerity budget 紧缩预算
f( %r)% Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
J83{&N2u Australia All Ordinaries Index 澳洲所有普通股票指数
>q+q];=( Australian Dollar [AUD] 澳元
[xm{4Ba2X Australian Options Market 澳大利亚期权市场
HB/q
v IzB Australian Securities Commission 澳洲证券事务监察委员会
TbK;_pg Australian Society of Certified Practising Accountants 澳洲执业会计师公会
[{K Australian Stock Exchange 澳大利亚证券交易所
( E8(np Austrian Schilling [ATS] 奥地利先令
ZUkrJ' authentication 认证；鉴证
PO$
OX w authority to purchase 委托购买证；委购书
)&jE< C0 authorization 认可；核准；授权；授权书
{ \r1A authorization by direction 指示授权
0=WZ 8|R authorization by instruction 指令授权
Q!%C:b authorization by warrant 令状授权
{c#{dT authorization of unit trust 单位信托的认可
z_gjC%(y authorized agent 指定代理人
Zze(Ik authorized capital 法定资本
<Z0 N)0| authorized clerk 出市员
-GqMis}c authorized dealer 认可交易商
tf:4}6P1 authorized financial institution 认可财务机构
X+R?>xq{=h authorized fund 认可基金
@c >a authorized fund house 获授权的基金公司；认可基金公司
o ?9k{ authorized institution 认可机构
equ|v~@ y authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
r[u@ [ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Nt> wzPd) authorized insurer 获授权保险人；获认可承保人
sKIpL(_I$ authorized investment 特准投资项目
7KB:wsz^ authorized person 获授权人
-5&|"YYjr{ authorized representative 获授权代表
{9/ayG[98 authorized share capital 法定股本
P7 X': automated quotation system 自动报价系统
K #f*LV5 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
z~ Ec * 自动交易系统〔香港期货交易所有限公司〕
|aaoi4OJ automatic adjustment mechanism 自动调整机制
7H,p/G?]k automatic adjustment system 自动调整系统
\v *WI)] Automatic Clearing House 自动票据交换所
;|.~'' : automatic exchange rates accumulation system 自动化汇率累集系统
)`4g , W Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ZRD@8'1p automatic teller machine [ATM] 自动柜员机
_Q S +{
autopay 自动转帐
mbZS J available assets 可用资产
RD$"ft]Vc available fiscal reserve 现存财政储备
!awsQ!e| available profit 可用利润
!yfQ^a_ O Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
c)7i%RF' average 平均；平均数；海损
7aV(tMz d average basic salary 平均基本薪金
BLno/JK0} average consumer expenditure 平均消费开支；一般消费开支
xlhc`wdm average cost 平均成本
b `TA2h average cost of land production 增辟土地平均成本
Q\! 0V@$ average daily turnover 平均每日成交额
*irYSTA$ average daily wage rate 平均每日工资率
n MBKZ average expenditure pattern 平均开支模式
qjtrU#n average growth rate 平均增长率
C0Oe$&
_ average net fixed assets 固定资产平均净值
h _SDW %($ average of relatives 相对价格平均数
D:r+3w:l] average price 平均价格
_ @U1 1| average propensity to consume 平均消费倾向；一般消费倾向
8M"0o}wx average propensity to save 平均储蓄倾向；一般储蓄倾向
> f ! average rate 平均率
-0tHc=\u( average revenue 平均收入；平均收益
b }^ylm average stock 平均库存；平均存货
*8a 8 Ng average yearly rent 平均年租
CP%?,\ avoidance of double taxation 避免双重课税
bPe|/wp avoidance of tax 避税
