A:
ho. a93 A share Ａ股；甲类股份
1+Oo Qs abatement of tax 减税；减扣免税额
K9iR>put ABN AMRO Bank N.V. 荷兰银行
(A_9;uL^_ above-the-line expenditure 线上项目支出；经常预算支出
>E# 4mm above-the-line receipt 线上项目收入；经常预算收入
k,J?L-F ABSA Asia Limited 南非联合亚洲有限公司
4{ & absolute change 绝对数值变更
Qpc>5p![3 absolute expenditure 实际开支
D]REZuHOI absolute guideline figure 绝对准则数字
t s&C0 absolute interest 绝对权益
Y`v&YcX; absolute order of discharge 绝对破产解除令
%!RQ:?= absolute profit margin 绝对利润幅度
n@f@-d$m\< absolute value 实值；绝对值
;pJ7k23( absolutely vested interest 绝对既得权益
GzX@Av$ absorbed cost 已吸收成本；已分摊成本
O #"O.GX< absorption 吸收；分摊；合并
t<-Iiq+tL absorption rate 吸收率；摊配率；分摊率
cD]t%`* ACB Finance Limited 亚洲商业财务有限公司
d>f5T l\E acceptable form of reciprocity 合理的互惠条件
~rD* Y&#. acceptable rate 适当利率；适当汇率
I`7[0jA~ acceptance agreement 承兑协议
}j
x{C w acceptance for honour 参加承兑
pmZr<xs acceptor 承兑人；接受人；受票人
xfi lxd acceptor for honour 参加承兑人
\BA_PyS?W+ accident insurance 意外保险
(Y%}N(Jg Accident Insurance Association of Hong Kong 香港意外保险公会
{ .AFg/Z accident insurance scheme 意外保险计划
6aL`^^ accident year basis 意外年度基准
dJk.J9Z accommodation 通融；贷款
!#QD;,SE+ accommodation bill 通融票据；空头票据
:Fh* 4
&Z accommodation party 汇票代发人
}0
Z3Lrv account balance 帐户余额；帐户结余
ugz1R+f_4{ account book 帐簿
TSeAC[%pL account collected in advance 预收款项
3't?%$'5 account current book 往来帐簿
IlY,V account of after-acquired property 事后取得的财产报告
G 7u85cie account of defaulter 拖欠帐目
h4U .wk account payable 应付帐款
hM-q C|! account payee only [A/C payee only] 只可转帐；存入收款人帐户
] GJskBm account receivable 应收帐款
MEE]6nU account receivable report 应收帐款报表
LYT0 XB)A account statement 结单；帐单；会计财务报表
'yl`0,3wV account title 帐户名称；会计科目
-H{{ accountant's report 会计师报告
Kgcg:r : Accountant's Report Rules 会计师报告规则
`C3F?Lch accounting and auditing procedure 会计与审计程序；会计与核数程序
"qF8'58 Accounting Arrangements 《会计安排》
GCrMrZ6 accounting basis 会计基础
aDs[\ ' accounting by Official Receiver 破产管理署署长呈交的帐目
vjW S35i Accounting Circular 《会计通告》
XS>4efCJ accounting class 会计类别
J?{uG8) accounting date 记帐日期；会计结算日期
) E5ax~ accounting for money 款项核算
Xa36O5$4]9 Accounting Officer 会计主任
gxF3gM accounting period 会计报告期；会计期
'n\ZmG{ accounting policy 会计政策；会计方针
l ^{]pD accounting practice 会计惯例
u >x2 accounting principle 会计准则
R]dc(D accounting record 会计记录
,ua]h8 accounting report 会计报告
:t(}h!7 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
/IgTmXxxj Accounting Society of China 中国会计学会
!9-dS =:Y accounting statement 会计报表
L_/.b%0) accounting system 会计制度；会计系统
:wMZ&xERDZ accounting transaction 会计事项；帐务交易
Upf1*$p accounting treatment 会计处理
{oO!v}] accounting year 会计年度
^7=yjD` accretion 增值；添加
Yk }zN_v accrual 应计项目；应累算数目
Rzz*[H accrual basis 应计制；权责发生制
Da.v yp accrual basis accounting 应计制会计；权责发生制会计
O\x Uv accrue 应累算；应计
3?C$Tl2G8 accrued benefit 应累算利益
cdk;HK_Ve. accrued charges 应计费用
qr :[y accrued cumulative preference share dividend 应累算的累积优先股股息
s:M:Ff accrued expenses 应累算费用
H }A67J9x accrued interest payable 应付利息；应计未付利息
Oa{M9d,l accrued interest receivable 应收利息；应计未收利息
nfd^'}$] accrued right 累算权益
9+pnpaZB0 accruing profit 应累算的利润
F<o J accumulated fiscal reserve 累积财政储备
WFTTBUoH accumulated profit 累积利润；滚存溢利
P'zA=Rd&~> accumulated reserve 累积储备
O - @7n0 accumulation of surplus income 累积收益盈余
=>&d[G[m! acquired assets 既得资产
e<q;` H acquisition 收购；购置；取得
p=p,sJ/@ acquisition cost 购置成本
th !Gc acquisition expenses 购置费用
RE*;nSVFt acquisition of 100% interest 收购全部股权
bjbm"~ acquisition of control 取得控制权
w}+jfO9 acquisition of fixed assets 购置固定资产
d^4!=^HN acquisition of shell “买壳”
8g$pfHt|e acquisition price 收购价
23 3jT@Z act of God 天灾
uV{cvq$jy acting partner 执事合伙人
&r jMGk"& active market 买卖活跃的市场；交投畅旺的市场；旺市
q^EG'\<^ active partner 积极参与的合伙人
/1Ndir^c active trading 交投活跃
y "gYv actual circulation 实际流通
s(-$|f+s actual cost 实际成本
x-cg df actual expenditure 实际开支；实际支出
-K PbA`j+ actual income 实际入息；实际收入；实际收益
TEv3;Z *N actual market 现货市场
%<P&"[F]v@ actual price 现货价；实际价格
^dRB(E}|) actual profit 实际利润
~r+;i ,,X actual quotation 实盘；实际价位；实际报价
[Qr#JJ actual year basis 按实际年度计算
_HGbR/ actuals 实货
A=>%KQc? actuarial investigation 精算调查
Ak&eGd$d actuarial principle 精算原则
z;D[7tT actuarial report 精算师报告
9 0 (JP- Actuarial Society of Hong Kong 香港精算学会
`N;JM3 ck actuarial valuation 精算师估值
1InG %=jLo actuary 精算师
XXvM*"3D5 ad referendum agreement 暂定协议；有待覆核的协定
1ih|b8)Dn ad valorem duty 从价税；按值征税
7iT#dpF/A ad valorem duty system 从价税制
0rooL<~fa ad valorem fee 从价费
_>0 I9.[5 ad valorem tariff 从价关税
|} =xA%) additional allowance 额外免税额
bt"*@NJ$ additional amount for unexpired risk 未过期风险的额外款额
Iy'a2@
additional assessable profit 补加应评税利润
x+47CD Du3 additional assessment 补加评税
rdSkGb additional commitment 额外承担
0"LJ{:plz additional commitment vote 额外承担拨款
5@6F8:x }V additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
??)IPRv?yF additional dependent parent allowance 供养父母额外免税额
\\xo OA. additional provision 额外拨款
k,OP*M additional stamp duty 附加印花税
V& _ additional tax 补加税罚款；补加税款
v:|_!+g: Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
)$XcO] adjudged bankrupt 被裁定破产
274F+X adjudicated bankrupt 裁定破产人
?31#:Mg6g+ adjudication fee 裁定费；评定印花税额手续费；评估契据费
7
wH9w adjudication of bankruptcy 裁定破产；宣告破产
W:' H&`0 adjudication of insolvency 裁定无力偿还债务
G*J asHFs adjusted actual 经调整的实数；调整后的实数
w a2?%y_G adjusted current assets 经调整的流动资产；调整后的流动资产
!UD TNF?1 adjusted figure 经调整的数字；调整后的数额
:;HJ3V; adjusted liabilities 经调整的负债；调整后的负债
t,S s3 adjusted loss 经调整的亏损；调整后的亏损
7M7sq-n5z adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
"MOM@4\ adjusted profit 经调整的利润；调整后的利润
Z7J8%ywQ adjusted surplus 经调整的盈余额；调整后的盈余额
K +p7yZJ adjusted value 经调整的价值；调整后的价值
@T)kqT adjustment 调整；修订；理算〔保险〕
XOsuRI ? adjustment centre 调剂中心
lp+Uo x adjustment lag 调整过程的时间差距；调整时差
wF[%+n (* adjustment mechanism 调整机制
b"k1N9 adjustment of loss 亏损调整
#? u#=] adjustment process 调整过程；调整程序
P-U9FKrt adjustment range 调整幅度
5 L!EqB>m; administered exchange rate 受管制汇率
%=e^MN 1 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
O4t0 VL$ administration expenses 行政费用
7wKT:~~oS3 administration fee 手续费；行政费
lsq\CavbM administration in bankruptcy 破产管理
L.X"wIs^ administration order 遗产管理令
8Mg wXH administrator 管理人；遗产管理人
Qa>t$`o` administrator of the estate 遗产管理人
21_sg f? admission of debt 债项承认书
[&eG>zF" admission of proof 接纳债权证明
P OB6#x advance 放贷款项；垫付款项；预支款项；预付款项
S+2we advance account 暂支帐目；预付款帐户
+7E&IK advance compensation 预付补偿金
.|UI ZwW0 advance from shareholder 股东垫款
m9Xauk$( advance pending reimbursement 预支以待日后付还
l^!raoH]q advanced economy 先进经济体系
;XagLy advancement 预付；预付财产
1# }}: advances warrant 垫款令
&65I
6 advancing 贷出
]?c9;U adverse balance 逆差
1 {1 5#W adverse exchange 逆汇
"d"6.ND advertisement addressed to shareholders 在报章刊登的致股东通告
h\-3Y U advice for collection 托收通知书
46 [k9T advice of drawing 提款通知书；汇票通知书
JIL(\ d advice of payment 付款通知
;V v.$mI Advisory Committee [Securities and Futures Commission]
'nJ,mZx 谘询委员会〔证券及期货事务监察委员会〕
tK7v&[cI Advisory Committee on Diversification 经济多元化谘询委员会
wjy <{I affidavit 誓章；遗产申报誓章
]Ub"NLYV affidavit of no receipt 述明无收款的誓章
0H!J affiliate 联号；联营公司；附属公司
-RI&uFqOI affiliated company 附属公司；联号；联营公司
:yxP3e%rp affirmation [estate duty] 非宗教式宣誓〔遗产税〕
4m1@lnjp affordability 负担能力
\uG^w(*) African Development Bank [AfDB] 非洲开发银行
,B 2p\ after-acquired property 事后取得的财产
L5DeLF+ after-hours dealing 市后交易
ze"`5z26| after-tax profit 税后盈利；税后利润；税后溢利
_D"V^4^yqu agency agreement 代理协议
hik.c 3 agency expenses 代理机构的开支
'"C& d ia agency fee 代理费
W >y > Agency Law 《代理法》
F zmc #? agent 代理人；承销人
'/2)I8 agent of company 公司代理人
/`s{!t#Y agent's fee 代理人费；经纪费
aO &!Y\=@ aggregate 总计；总数；总体数字
5J~@jPU aggregate amount 总款额；总额
o#uhPUZ aggregate assets and liabilities 总体资产与负债
U2G[uDa; aggregate at constant price 按固定价格计算的总体数字
pL5Bz!_r aggregate demand 总需求
F e1^9ja aggregate gross position 总持仓量
hm, H3pN aggregate limit 总限额
=C#22xqQ. aggregate of salaries tax 合计薪俸税
5Sz &j aggregate performance 总体表现；总体业绩
WU\Bs2 aggregate supply 总体供应
z"\<GmvB aggregate surplus 总盈余
k 5g vo aggregate total 整体总额
p54 e'Zb aggregate value 总值；合计价值
-[}Ah NYK aggregated basis 合计基准
& iO53I^r/ aggregated net chargeable income 合计应课税入息实额
zD@RW<M aggregation 合并计算；合计；总和
NjFlV(XT} aggregation of incomes of husband and wife 夫妇入息合并计算
g|Xjw Ti8$ aggregation of property 财产的总和
C23Gp3_0/ agio 差价；贴水
zX8'OoEH*9 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》
`D $ "K1u Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
lk4U/: 《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》
^]k=*>{
R Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
^V0I!&7lx 《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》
Ju-#F@38 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
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Bkg/p] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
n,#o6ali> agreement for a settlement 授产协议
]u|5ZCv0 agreement for assignment 转让协议
s:xt 4< agreement for sale 售卖协议；买卖协议
n Tv^] [ agreement for sale and purchase 买卖协议
woUt* G@ agreement for the payment of interest 支付利息协议
NqC}}N\, agreement for the repayment of money 还款协议
ST1; i5
agreement of reinsurance 再保险协议
>@ tJ7m M Agricultural Bank of China 中国农业银行
"G!,gtA~ air passenger departure tax 飞机乘客离境税
$Zn>W@\ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
:Qu.CvYF airport tax 机场税
jO.c>C[? alcohol duty 酒精税
/ _ Fi4wZ alienation 让与；让渡；转让
Hy1pIU sx alimony 生活费；赡养费
^tL]QE?| All Ordinaries Index [AOI] 所有普通股指数
6m0- he~ all risks 全险；综合险
9 Xe|*bT All Sales Record for Stock Market 《股票市场成交报告》
af_b G; Allied Capital Resources Limited 新联财务有限公司
QfV:&b` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Bq~?!~\?. allocation letter 拨款信件
J\?d+}hynX allocation of fund 分配款项；预留款项
vhrURY. allocation of profit 利润分配；溢利分配
=>*9"k%m allocation warrant 拨款令
$Yj4&Two< allotment 分配；配股
*5mJA -[B+ allotment notice 股份配售通知；配股通知
:!w;Y;L:+ allotment of shares 股份分配
H,(4a2zx allowable 可获宽免；免税的
LHMA-0$ ?) allowable business loss 可扣除的营业亏损
Mk/ZEy q^ allowable expenses 可扣税的支出
U ]Fnf?( allowance 免税额；津贴；备抵；准备金
3oC ^"723 allowance for debts 债项的免税额
<z QUa allowance for depreciation by wear and tear 耗损折旧免税额
TOsHb+Uv allowance for funeral expenses 殡殓费的免税额
]RuH6d2d| allowance for inflation 为通货膨胀而预留的款项；通胀准备金
NchEay;` allowance for repairs and outgoings 修葺及支出方面的免税额
P E MuIYm$ allowance to debtor 给债务人的津贴
T,uJO< alteration of capital 资本更改
V!f'
O@p[ alternate trustee 候补受托人
72 \o6{BiC amalgamation 合并
42Cc`a%U ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7& 2CLh ambit of charges 征税范围；收费范围
/h ,-J 8[ amended valuation 经修订的估值
2NF#mWZ(s American Commodities Exchange 美国商品交易所
qf*e2" ~v American Express Bank Limited 美国运通银行
iza.' Mm~ American Stock Exchange 美国证券交易所
FT h/1"a amortization 摊销
/t04}+,e ^ amount due from banks 存放银行同业的款项
YR.f`-<Z amount due from banks abroad 存放海外银行同业的款项
Mb+CtI_' amount due from holding companies 控股公司欠款
]Z>zf]< amount due from local banks 存放本港银行同业的款项
:@,UPc -+ amount due to banks 银行同业的存款
ui&^ m, amount due to banks abroad 海外银行同业的存款
]g]~! ": amount due to holding companies 控股公司存款
%(~8a amount due to local banks 本港银行同业的存款
b/UjKNf@ amount due to outport banks 外埠银行同业的存款
U=N]XwjVK< amount for note issue 发行纸币的款额
sDS0cc6e amount of bond 担保契据的款额
sf,9Ym amount of consideration 代价款额
p><DA fB amount of contribution 供款数额
$ItPUYi"; amount of indebtedness 负债款额
oN[# C>#( amount of principal of the loan 贷款本金额
y*j8OA.S amount of rates chargeable 应征差饷数额
78O5$?b;# amount of share capital 股本额
* oru;=D@8 amount of sums assured 承保款额
pbNW
l/|4 amount of variation 变动幅度
|"Fm< amount of vote 拨款数额
QD^"cPC)mM amount payable 应付款额
t_ iZ\_8 amount receivable 应收款额
7VA6J-T Amsterdam Stock Exchange 阿姆斯特丹证券交易所
rm!.J0
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^ " 4u1 ancillary risk 附属风险
~c'R7E&Bfa annual account 周年帐目；周年帐目报表；年度决算；年结
eQsoZQA1 annual accounting date 年结日期
ixJwv \6Y annual allowance 每年免税额；年积金；年度津贴；年津
C-;}a%c" annual balance 年度余额
p/?TU annual disposable income 每年可动用收入
'p4 b8:X annual estimates 周年预算
l?zWi[Zf annual fee 年费
N4wMAT:h annual general meeting 周年大会
&$. x1$% annual growth rate 年增率；每年增长率
y5:al7*P annual long-term supplement 长期个案每年补助金
MJ~)CiKgN annual pensionable emolument 可供计算退休金的年薪
6EkD(w annual report 年报
7.(vog"I) Annual Report on the Consumer Price Index 《消费物价指数年报》
MKr:a]-'f~ annual return 周年报表；周年申报表；每年报税表格
DZ&AwF Annual Return Rules 《周年报表规则》
nXxSv ~r annual review of consumer prices 每年消费物价回顾
5h>t4 [~ annual roll-forward basis 逐年延展方式
D;OR?NdgvW annual salary 年薪
#mbl4a annual statement 年度报表；年度决算表
'q*:+|" 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
E']Gh annuitant 年金受益人
i
,g<y annuity 年金
6| {uZN z annuity contract 年金合约
d5tp w$A annuity on human life 人寿年金
p&(~c/0 antecedent debt 先前的债项
^g*/p[ ante-dated cheque 倒填日期支票
KDy:A>_ G" anticipated expenditure 预期开支
'W|@d8}h anticipated net profit 预期纯利
0%5x&vx'S anticipated revenue 预期收入
-cnlj anti-inflation measure 反通货膨胀措施
* !x/ia9 anti-inflationary stance 反通货膨胀立场
+hd1|qa4 apparent deficit 表面赤字
P%xz"l i apparent financial solvency 表面偿债能力
`-)Fx<e apparent partner 表面合伙人
91bJ 7% application for personal assessment 个人入息课税申请书
5A*'@F r'G application of fund 资金应用
Z|a\rNv application to release as liquidator and to destruct the books of accounts and documents
parC~)b_ 申请免除清盘人职务及毁灭帐簿与文件
fY9/u = appointed actuary 委任精算师
/'0,cJnm appointed auditor 委任核数师；委任审计师
-}r(75C appointed trustee 委任的受托人
YK|Y^TU^ appointer 委任人
d
3 } 'J apportioned pro rata 按比例分摊
od~`q4p1(- apportionment 分配；分摊
Ue 0Q| h Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
7Om)uUjU4 apportionment formula 分摊方程式
!;YQQ<D apportionment of estate duty 遗产税的分摊
2\ =cv appraisal 估价；评估
T+|V;n P. appreciable growth 可观增长
d<l-Ldle appreciable impact 显着影响
,JmA e6 appreciable increase 可观增长
O5p]E7/e appreciation 增值；升值
2F#R;B#2 appreciation against other currencies 相对其他货币升值
7c Gq.U appreciation of the exchange value of Hong Kong dollar 港元汇值上升
"227 U)Q appreciation tax 增值税
?#X`Eu appropriation 拨款；拨用；拨付
` )R@\@jt appropriation account 拨款帐目
nW
(wu!2 Appropriation Bill 拨款法案
JTg0T+ appropriation-in-aid system 补助拨款办法
1eDc:!^ SD approved assets 核准资产
q7% eLJ approved basket stock 认可一篮子证券
5CuK\ < approved budget 核准预算
^NTOZ0x~# approved charitable donation 认可慈善捐款
= xX\z\[A approved charitable institution 认可慈善机构
>}ozEX6c2 approved currency 核准货币；认可货币
{b vm83{T approved estimates 核准预算
GQ8r5V4: approved estimates of expenditure 核准开支预算
`g iCytv approved overseas insurer 核准海外保险人
q3E_.{t approved overseas trust company 核准海外信托公司
'((Ll approved pooled investment fund 核准汇集投资基金
ywV8s|o approved provident fund scheme 认可公积金计划
c/57_fOK approved provision 核准拨款
P'6(HT>F? approved redeemable share 核准可赎回股份
!S',V&Yb approved regional stock 认可地区性证券
'E,Bl]8C5 approved retirement scheme 认可退休金计划
`N"fsE ma approved subordinated loan 核准附属贷款
<XxFR arbitrage 套戥；套汇；套利
lYu1m arbitrageur 套戥者；套汇者
;DKwv} arbitrary amount 临时款项
'yM )>]u" arrangement 措施；安排；协定
-j_J 1P0, arrears 欠款
VNbq]L(g arrears of pay 欠付薪酬
Lay+)S.ta[ arrears of revenue 逾期未收税款；逾期未收的帐项
B1A5b=6G< articles of association 组织章程；组织细则；组织章程细则
2JYt.HN Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
YA>du=6y\ ascertainment of profit 确定利润
`$\Y,9E}x "Asia Clear" “亚洲结算系统”
@.X}S "yr Asia Commercial Bank Ltd. 亚洲商业银行有限公司
b_ | Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Q( KLx ) Asian Development Fund [ADF] 亚洲发展基金
Wwf#PcC] Asian dollar bond 亚洲美元债券
5i$~1ZC Asian dollar market 亚洲美元市场
4 1T B Asian dollar rate 亚洲美元利率
9c=_p'G3Fw Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
K/u`W z ~A Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
WLW E%b DP asked price 沽盘；喊价；索价；卖方报价
?WX&,ew~ assessable income 应评税入息
Cs
% -f" assessable loss 应评税亏损
G?]E6R assessable profit 应评税利润
EhybaRy;C assessable value 应评税值
q'?:{k$% assessed profit 估定利润
hqY9\,.C assessed value 经评估价值
(K+TqJw assessment 评税；评定；估价；评税单
MNiu5-g5 assessment number 评税编号；估价编号
sHrpBm&O4 assessment of additional tax 补加税评税
R6Cm:4m}I assessment of performance 业绩评估；实绩评价
v|Tg % Assessor 评税主任
UG>OL2m>5 asset price bubbles 资产价格泡沫
Tc)T0dRP asset-backed securities 具资产保证的证券
LxVd7r VY6 assets accretion 资产增值
?Y'S
/ assets and liabilities 资产与负债
u
hP0Zwn assets betterment statement 资产递增表；资产改进表
S~F:%@,* assets lending 实物放款；有抵押贷款
T}[W') [s assets of the company passing on the death 死者去世时转移的公司资产
As (C8C< assets pledged as security for liabilities 用作负债抵押的资产
Hk\+;'PrN assets portfolio 资产投资组合
.VmI4V?}h assets price 资产价格
xIrpGLPSh assets quality 资产质素
d #a assets realization 资产变现
[JVI@1T assets refinancing arrangement 资产再集资安排
,/W< E assets securitization 资产证券化
tb0XXE E assets situated outside Hong Kong 在香港以外地方的资产
]+ ':=&+: assets stripping 削减资产；拆卖资产
$#@4i4TN- assets value 资产值
9MLvHrB; assignee 承让人
),\>'{~5& assignment 转让；转让书；转让契
`z)!!y assignment of interest 权益转让
NI(`o8fN assignment of letters patent and trade mark 专利证书及商标转让
"`"j2{9|e! assignment of property 物业转让；物业转让书
0mj=\ j assignment right 转让权
GKY:"q&h assignor 转让人
nHKEtKDd associate 有联系的人；有关连人士；相联者；合伙人；联系人
#fGb M!3p Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
9rao&\eH associate member 附属会员
_ |TE )h associated body corporate 相联法人团体
_T5~B"* associated company 相联公司；联属公司
oJ8_hk<Va8 associated corporation 相联法团
Bd O$ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
&J hN &Ur 公认会计师公会〔英国〕
e|Sg?ocR Association of Futures Exchange Brokers 香港期货经纪协会
`z` `d*_ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
B0z.s+ . association of underwriters 承保人组织
.3|9 ~] assumption of control 接管
T KLy38 assurance 担保；保险；转易；转易书
31>k3IP& assurance of interest 权益的转易
u."fJ2}l0X at 19XX price 按一九ＸＸ年价格计算
Q '+N72= at a discount 按赔价计算；按贴水价格计算；打折扣
[l #WS at a premium 按溢价计算；按升水价格计算
B@ zJ\Ir[ at call 通知付款；按通知
Pz|qy, at constant market price 按固定市价计算
}h_Op7.5D at constant price 按固定价格计算
@gi
Y at cost 按成本计算
R|+R4' at current market price 按当时市价计算；按现时市价计算
? 3}UO:B at current price 按当时价格计算；按现时价格计算
Xe+&/J5b at factor cost 按要素成本计算；按生产要素成本计算
<YeF?$S} at money-of-the-day price 按付款当日价格计算
G< jpJ at or better 按指定或较佳价位〔买卖指令〕
U-FA^ c; at par 按面值计算；平价
6>=>Yj at sight 见票即付
)1fQhdO }x at the close 按收市盘
Xp} vJl at the opening 按开市盘
~#a 1]w attestation 见证；见证条款
eN>
(IW at-the-money option 平价期权
uaPB M< attorney 受权人；受托代表人
Msd!4 TrBJ attornment 新拥有人承认书
Km <Wh= attributable profit 可归属利润
X^ |oY]D attributable share value 可归属股份价值
zK-hND FL{ Auckland Stock Exchange 奥克兰证券交易所
(u G4W|?p auction 拍卖
0= ' DDy auctioneer 拍卖商
Ab2g),;c audit 审计；核数
CY>NU Audit Commission 审计署
l(]\[}.5 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
5&X 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〕
ZHC sv]l audit review 帐目审查
3 (5RUI- Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
2/7=@>| audited account 审计帐目；经审计的帐目
Gr6ma*)y~t audited annual account 经审计的周年帐目
[BQw$8 +n_ audited balance sheet 经审计的资产负债表
"{x~j \< auditor 核数师；核数主任；审计师
K%pmE?%,8 auditor's certificate 核数师证明书；审计师证明书
#dpt= auditor's report 核数师报告；审计师报告
q5vs;,_
| Aussie bond 澳元债券
Yi p9K[ austerity budget 紧缩预算
y{<#pS. Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
d(@A Australia All Ordinaries Index 澳洲所有普通股票指数
m@O\Bi}=} Australian Dollar [AUD] 澳元
9>i6oF]Oq Australian Options Market 澳大利亚期权市场
L\Jl'r| Australian Securities Commission 澳洲证券事务监察委员会
VNYLps@4H Australian Society of Certified Practising Accountants 澳洲执业会计师公会
<Y#R]gf1 Australian Stock Exchange 澳大利亚证券交易所
!GIs mqVY Austrian Schilling [ATS] 奥地利先令
4o*V12_r'4 authentication 认证；鉴证
pK8nzGQl7 authority to purchase 委托购买证；委购书
H~ZSw7!M8 authorization 认可；核准；授权；授权书
jVA~]a authorization by direction 指示授权
?UfZ VyHv+ authorization by instruction 指令授权
_"sRL} -Z authorization by warrant 令状授权
w@: ]]R authorization of unit trust 单位信托的认可
^TEODKS authorized agent 指定代理人
\W}EyA authorized capital 法定资本
lTB!yF.r| authorized clerk 出市员
fjWh}w8 authorized dealer 认可交易商
uWWv`bI>x authorized financial institution 认可财务机构
KvD$`"L/CT authorized fund 认可基金
Z>,X$ Y6< authorized fund house 获授权的基金公司；认可基金公司
c}QJ-I authorized institution 认可机构
*n*y!z authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
r\
%O$zu authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
?:FotnU*p authorized insurer 获授权保险人；获认可承保人
Hxl,U>za# authorized investment 特准投资项目
o(` `7A@7a authorized person 获授权人
RE .@ +A authorized representative 获授权代表
AfEEYP)N authorized share capital 法定股本
+z D'r5 automated quotation system 自动报价系统
{6n \532@ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
A$F;fCV* 自动交易系统〔香港期货交易所有限公司〕
^97ZH)Ww automatic adjustment mechanism 自动调整机制
.]e6TFsrO automatic adjustment system 自动调整系统
<!N;(nZ9}O Automatic Clearing House 自动票据交换所
z}8YrVr@ automatic exchange rates accumulation system 自动化汇率累集系统
hX_p5a1t Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
A pjqSz" automatic teller machine [ATM] 自动柜员机
Q$vr`yV#=6 autopay 自动转帐
YW{V4yW available assets 可用资产
=_dd4`G&< available fiscal reserve 现存财政储备
cP2R2 4th available profit 可用利润
D9C}Dys Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
.cF$f4>2 average 平均；平均数；海损
;iORfUjxrq average basic salary 平均基本薪金
DXz8C - average consumer expenditure 平均消费开支；一般消费开支
-(uB TO s average cost 平均成本
e\_6/j7 ' average cost of land production 增辟土地平均成本
'&QT}B average daily turnover 平均每日成交额
.V3Dql@z" average daily wage rate 平均每日工资率
l1)pr{A average expenditure pattern 平均开支模式
n`}&, UA$4 average growth rate 平均增长率
N 9&@,3 average net fixed assets 固定资产平均净值
Mak9qaWqF> average of relatives 相对价格平均数
>>bYg average price 平均价格
_c w ^5 average propensity to consume 平均消费倾向；一般消费倾向
]R{"=H' average propensity to save 平均储蓄倾向；一般储蓄倾向
+2}(]J=- average rate 平均率
fE*I+pe average revenue 平均收入；平均收益
na3kHx@ average stock 平均库存；平均存货
D&r8V;G[[ average yearly rent 平均年租
W[>Tq T63 avoidance of double taxation 避免双重课税
J\so 8uT: avoidance of tax 避税
