A:
/vG)n9Rc A share Ａ股；甲类股份
9Di@r!Db abatement of tax 减税；减扣免税额
L4C_qb k;: ABN AMRO Bank N.V. 荷兰银行
:w5p#+/,P above-the-line expenditure 线上项目支出；经常预算支出
e-.s63hm above-the-line receipt 线上项目收入；经常预算收入
"G,$Sqi@ ABSA Asia Limited 南非联合亚洲有限公司
}xE}I< M absolute change 绝对数值变更
=9@t6 absolute expenditure 实际开支
7) y9% -} absolute guideline figure 绝对准则数字
D%=FCmL5@= absolute interest 绝对权益
5gn mR d absolute order of discharge 绝对破产解除令
;zc,vs absolute profit margin 绝对利润幅度
P-c<[DSM'I absolute value 实值；绝对值
3~&h9#7 Ke absolutely vested interest 绝对既得权益
:4,
OA absorbed cost 已吸收成本；已分摊成本
( @y te absorption 吸收；分摊；合并
QY]G+3W absorption rate 吸收率；摊配率；分摊率
3vK,vu q ACB Finance Limited 亚洲商业财务有限公司
@p}"B9h*^ acceptable form of reciprocity 合理的互惠条件
y8QJ=v* B acceptable rate 适当利率；适当汇率
n'-?C MH` acceptance agreement 承兑协议
=TzmhX5 acceptance for honour 参加承兑
uh_ 2yw_ acceptor 承兑人；接受人；受票人
X_nxC6[m% acceptor for honour 参加承兑人
Y']D_\y accident insurance 意外保险
=
rLL5< Accident Insurance Association of Hong Kong 香港意外保险公会
6rD
Oa~< B accident insurance scheme 意外保险计划
WMw]W& accident year basis 意外年度基准
4`Z8EV accommodation 通融；贷款
|-SIm xV accommodation bill 通融票据；空头票据
CYCG5)<9 accommodation party 汇票代发人
L[s8`0 account balance 帐户余额；帐户结余
'&#YaD="" account book 帐簿
[esR!}) account collected in advance 预收款项
}c o*%F{ 1 account current book 往来帐簿
_jr'A -M account of after-acquired property 事后取得的财产报告
^Td_B03) account of defaulter 拖欠帐目
a~nErB account payable 应付帐款
?U;KwS]% account payee only [A/C payee only] 只可转帐；存入收款人帐户
JM?X]l account receivable 应收帐款
K
V-}:u( account receivable report 应收帐款报表
>Tq Mb8e_ account statement 结单；帐单；会计财务报表
2/]74d8 account title 帐户名称；会计科目
cLpkgK&a accountant's report 会计师报告
&bO5+[ Accountant's Report Rules 会计师报告规则
?\D=DIN-r accounting and auditing procedure 会计与审计程序；会计与核数程序
8A 3pYW- Accounting Arrangements 《会计安排》
R^*h|7)E accounting basis 会计基础
Z1t?+v+Ro* accounting by Official Receiver 破产管理署署长呈交的帐目
dY'mY ~Tv Accounting Circular 《会计通告》
vS$_H<;P accounting class 会计类别
Mx<? c accounting date 记帐日期；会计结算日期
KS6H`Mm}/ accounting for money 款项核算
\ &S-lsLY Accounting Officer 会计主任
UFLN/ accounting period 会计报告期；会计期
c>(`X@KL accounting policy 会计政策；会计方针
#kt3l59Ty accounting practice 会计惯例
keYvscRBI accounting principle 会计准则
:~1sF_ accounting record 会计记录
f;w7YO+$p9 accounting report 会计报告
^*f Z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
xc HG5bg | Accounting Society of China 中国会计学会
ojA i2uz accounting statement 会计报表
10 D6fkjf accounting system 会计制度；会计系统
GvCB3z accounting transaction 会计事项；帐务交易
8 FqhSzw accounting treatment 会计处理
RTgR>qI&) accounting year 会计年度
| <q9Ee accretion 增值；添加
-!kfwJg8N( accrual 应计项目；应累算数目
=h<LlI^v accrual basis 应计制；权责发生制
v_$'!i$ accrual basis accounting 应计制会计；权责发生制会计
4CT _MA j accrue 应累算；应计
> (.V(]{3y accrued benefit 应累算利益
L
=kc^dU accrued charges 应计费用
8a;I,DK=j accrued cumulative preference share dividend 应累算的累积优先股股息
%SX)Z
i=O accrued expenses 应累算费用
Q0\tK=Z/ accrued interest payable 应付利息；应计未付利息
B)bq@ jM accrued interest receivable 应收利息；应计未收利息
W= 9Zl(2C accrued right 累算权益
]^j'2nJv0 accruing profit 应累算的利润
Snav)Hb' accumulated fiscal reserve 累积财政储备
O&Ws*k accumulated profit 累积利润；滚存溢利
M,ObzgW accumulated reserve 累积储备
covr0 N) accumulation of surplus income 累积收益盈余
l-Q.@hG acquired assets 既得资产
;hsem,C h7 acquisition 收购；购置；取得
DD4fV `:kG acquisition cost 购置成本
[=
G VK acquisition expenses 购置费用
b& l/)DU acquisition of 100% interest 收购全部股权
&%ZiI@O- acquisition of control 取得控制权
*XCid_{( acquisition of fixed assets 购置固定资产
o ? Wp[{K acquisition of shell “买壳”
h5:>o acquisition price 收购价
Q^iE, _Zq act of God 天灾
BJdH2qREN acting partner 执事合伙人
ygvX}q active market 买卖活跃的市场；交投畅旺的市场；旺市
l^ @!,Z active partner 积极参与的合伙人
Ev R6^n/ active trading 交投活跃
@"\j]ZEnY actual circulation 实际流通
Bj ~bsT@a. actual cost 实际成本
uP:Y[$O actual expenditure 实际开支；实际支出
:UyNa0$l:" actual income 实际入息；实际收入；实际收益
):Vz v actual market 现货市场
JE<zQf( & actual price 现货价；实际价格
7h3#5Y actual profit 实际利润
*f? z$46 actual quotation 实盘；实际价位；实际报价
qJQ!e actual year basis 按实际年度计算
BDeX5/`U# actuals 实货
fn1G^a= actuarial investigation 精算调查
`o.DuvQ
E actuarial principle 精算原则
~is$Onf99# actuarial report 精算师报告
q:y_#r"_y Actuarial Society of Hong Kong 香港精算学会
/lC&'h T actuarial valuation 精算师估值
$E_9AaX actuary 精算师
}[ [ ad referendum agreement 暂定协议；有待覆核的协定
TH`zp]0 ad valorem duty 从价税；按值征税
_ 2WG6y; ad valorem duty system 从价税制
z g@,s"`> ad valorem fee 从价费
qNLG- m,n< ad valorem tariff 从价关税
~1NK@=7T additional allowance 额外免税额
RW!_Zz Z additional amount for unexpired risk 未过期风险的额外款额
#9{9T"ed additional assessable profit 补加应评税利润
),<E-Ub additional assessment 补加评税
`v1Xywg9P additional commitment 额外承担
q\B048~KK additional commitment vote 额外承担拨款
[Ipg",Su;f additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[BH^SvE additional dependent parent allowance 供养父母额外免税额
jWg7RuN additional provision 额外拨款
~4YLPMGKl additional stamp duty 附加印花税
{E oRY/] additional tax 补加税罚款；补加税款
C^o9::ER Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
;Jn"^zT adjudged bankrupt 被裁定破产
7#
/c7 adjudicated bankrupt 裁定破产人
C/JeD-JG adjudication fee 裁定费；评定印花税额手续费；评估契据费
S~8w- lG! adjudication of bankruptcy 裁定破产；宣告破产
6a+w/IO3OU adjudication of insolvency 裁定无力偿还债务
ha;Xali ] adjusted actual 经调整的实数；调整后的实数
fI/ ?2ZH adjusted current assets 经调整的流动资产；调整后的流动资产
Y\.d s%G adjusted figure 经调整的数字；调整后的数额
"w)Y0Qq*z adjusted liabilities 经调整的负债；调整后的负债
_86#$|kw adjusted loss 经调整的亏损；调整后的亏损
Q Eh_2 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
`Jvy~T adjusted profit 经调整的利润；调整后的利润
W;Rx(o> adjusted surplus 经调整的盈余额；调整后的盈余额
aAlES< r adjusted value 经调整的价值；调整后的价值
LIo3a38n?y adjustment 调整；修订；理算〔保险〕
hdw-ge m{? adjustment centre 调剂中心
+B
4&$z adjustment lag 调整过程的时间差距；调整时差
$#cZJ@ ;] adjustment mechanism 调整机制
' THcO*< adjustment of loss 亏损调整
"k8Yc<`u adjustment process 调整过程；调整程序
b.`<T "y adjustment range 调整幅度
X `[P11` administered exchange rate 受管制汇率
JQ>GKu~ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
NV|[.g=lg administration expenses 行政费用
GAZTCkB " administration fee 手续费；行政费
[ 3yzVcr~4 administration in bankruptcy 破产管理
P Y4RwN administration order 遗产管理令
ad\?@>[ I administrator 管理人；遗产管理人
2 kOFyD
administrator of the estate 遗产管理人
^V
DJGBk admission of debt 债项承认书
n~1'M /wh admission of proof 接纳债权证明
,&DK*LT8U advance 放贷款项；垫付款项；预支款项；预付款项
.`iG} j)\ advance account 暂支帐目；预付款帐户
aUdbN&G advance compensation 预付补偿金
\(nb
>K advance from shareholder 股东垫款
_f~(g1sE advance pending reimbursement 预支以待日后付还
j.3#rxq advanced economy 先进经济体系
7 j>NUx=j3 advancement 预付；预付财产
?e`4
s f_~ advances warrant 垫款令
;g3z?Uz) advancing 贷出
d},IQ,Az:Z adverse balance 逆差
5wy1%/; adverse exchange 逆汇
hPC t- advertisement addressed to shareholders 在报章刊登的致股东通告
KjrUTG 0oA advice for collection 托收通知书
~ wMdk9RQ advice of drawing 提款通知书；汇票通知书
wD |3Czc advice of payment 付款通知
*4i) aj Advisory Committee [Securities and Futures Commission]
Zu4|1 W 谘询委员会〔证券及期货事务监察委员会〕
L|y4u;-Q Advisory Committee on Diversification 经济多元化谘询委员会
|WopsV
% affidavit 誓章；遗产申报誓章
pjC2jlwm* affidavit of no receipt 述明无收款的誓章
%idn7STJ} affiliate 联号；联营公司；附属公司
1]yOC)u"i affiliated company 附属公司；联号；联营公司
E%eTjvvxus affirmation [estate duty] 非宗教式宣誓〔遗产税〕
O'6zV "<P affordability 负担能力
DFgr,~ African Development Bank [AfDB] 非洲开发银行
b`NXe7 A after-acquired property 事后取得的财产
kOe %w-_ after-hours dealing 市后交易
+d[A'&" after-tax profit 税后盈利；税后利润；税后溢利
`1c Gb *b/ agency agreement 代理协议
z (N3oBW agency expenses 代理机构的开支
QT1(= wK3 agency fee 代理费
} {! #` 's Agency Law 《代理法》
1v)X]nW agent 代理人；承销人
`EV"
/&` agent of company 公司代理人
a@|/D\C agent's fee 代理人费；经纪费
R^ }}-Dv r aggregate 总计；总数；总体数字
/5:f[-\s aggregate amount 总款额；总额
i+/:^ tc; aggregate assets and liabilities 总体资产与负债
)Ir_:lk aggregate at constant price 按固定价格计算的总体数字
H-?wEMi)*u aggregate demand 总需求
h'i8o>7 aggregate gross position 总持仓量
W\(u1>lj aggregate limit 总限额
63s<U/N aggregate of salaries tax 合计薪俸税
+N161vo7 aggregate performance 总体表现；总体业绩
' bH',X8gF aggregate supply 总体供应
0p8Z l aggregate surplus 总盈余
uCA! L)$ aggregate total 整体总额
a,o>E4#c aggregate value 总值；合计价值
|4UU`J9M aggregated basis 合计基准
<@ B zF0 aggregated net chargeable income 合计应课税入息实额
\htL\m^$9 aggregation 合并计算；合计；总和
K !X>k aggregation of incomes of husband and wife 夫妇入息合并计算
R^%uEP aggregation of property 财产的总和
*cjH]MQ0Ak agio 差价；贴水
e
~X<+3< Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
5^Gv! XW Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[C GFzxz$ 《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》
.U 8Se+; Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
zeq P:goy 《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》
rsbd DTy Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
i|'M'^3r 《香港政府和大韩民国政府关于相互促进和保护投资协定》
:<-,[(@bR agreement for a settlement 授产协议
-{Lc?= agreement for assignment 转让协议
F1 V[8I.0 agreement for sale 售卖协议；买卖协议
?)B"\#`t agreement for sale and purchase 买卖协议
<O`yM2/pS agreement for the payment of interest 支付利息协议
s\c*ibxM, agreement for the repayment of money 还款协议
VZO f| o agreement of reinsurance 再保险协议
R 3MbTg Agricultural Bank of China 中国农业银行
Km~\^(a ' air passenger departure tax 飞机乘客离境税
ya81z4? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
1B;-ea airport tax 机场税
sZ,MN F8i alcohol duty 酒精税
_ n .2' alienation 让与；让渡；转让
L PjsR =xi alimony 生活费；赡养费
_1z|QC All Ordinaries Index [AOI] 所有普通股指数
4dDDi,)U all risks 全险；综合险
F^5<o All Sales Record for Stock Market 《股票市场成交报告》
u3!aKXnv< Allied Capital Resources Limited 新联财务有限公司
^y .e
Fz all-items index [Consumer Price Index] 总指数〔消费物价指数〕
S.;>:Dd[K allocation letter 拨款信件
9m2_zfO[ w allocation of fund 分配款项；预留款项
xy@1E; allocation of profit 利润分配；溢利分配
n@LR? allocation warrant 拨款令
Vb|;@*=R&Q allotment 分配；配股
~Rzn =>a allotment notice 股份配售通知；配股通知
*>Z| !{bI allotment of shares 股份分配
t 6.hg3Y allowable 可获宽免；免税的
m){.{Vn] allowable business loss 可扣除的营业亏损
\bt+46y@] allowable expenses 可扣税的支出
jB8n\8 Bs allowance 免税额；津贴；备抵；准备金
`={s*^Ta allowance for debts 债项的免税额
PZ/ g D allowance for depreciation by wear and tear 耗损折旧免税额
%G%##wv: allowance for funeral expenses 殡殓费的免税额
*7" R[!9 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
+ahr-v^R< allowance for repairs and outgoings 修葺及支出方面的免税额
MC.,n$O}6 allowance to debtor 给债务人的津贴
?Rc+H;x=f alteration of capital 资本更改
!6eXJ#~[E alternate trustee 候补受托人
RP]hW{:U amalgamation 合并
1vcI`8%S+u ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Kt WG2 ambit of charges 征税范围；收费范围
zu<8% amended valuation 经修订的估值
1Aq*|JSk( American Commodities Exchange 美国商品交易所
)7m X]@ American Express Bank Limited 美国运通银行
>wK ^ W{ American Stock Exchange 美国证券交易所
r7tN(2;5 amortization 摊销
SrV+Ox amount due from banks 存放银行同业的款项
[\o+I:,}wi amount due from banks abroad 存放海外银行同业的款项
1v TncU! amount due from holding companies 控股公司欠款
uN`{; A v amount due from local banks 存放本港银行同业的款项
`{g8A P3 amount due to banks 银行同业的存款
'1)BZ!
amount due to banks abroad 海外银行同业的存款
-e=p*7'] amount due to holding companies 控股公司存款
Bp3%*va amount due to local banks 本港银行同业的存款
=d/ \8\4 amount due to outport banks 外埠银行同业的存款
"ei*iUBN: amount for note issue 发行纸币的款额
(>qX> amount of bond 担保契据的款额
CPq{M.B amount of consideration 代价款额
<!.'"*2 amount of contribution 供款数额
- b >"2B? amount of indebtedness 负债款额
8uyUvSB amount of principal of the loan 贷款本金额
I)~&6@J n amount of rates chargeable 应征差饷数额
15Vb`Vf`N amount of share capital 股本额
#C?T amount of sums assured 承保款额
^ 7`"wj14 amount of variation 变动幅度
0_Hdj K amount of vote 拨款数额
2e}${NZN amount payable 应付款额
9I>+Q& amount receivable 应收款额
Q]_3 #_' Amsterdam Stock Exchange 阿姆斯特丹证券交易所
zr9o analysis 分析
,s'78Dc$ ancillary risk 附属风险
KWU
~QAc annual account 周年帐目；周年帐目报表；年度决算；年结
&Z682b$ annual accounting date 年结日期
<uP > annual allowance 每年免税额；年积金；年度津贴；年津
8y}9X v annual balance 年度余额
DXlP (={* annual disposable income 每年可动用收入
E3gR%t annual estimates 周年预算
e";r_J3w annual fee 年费
U;n$ annual general meeting 周年大会
}$W4aG*[ annual growth rate 年增率；每年增长率
.I{b]6 annual long-term supplement 长期个案每年补助金
s8| =1{ annual pensionable emolument 可供计算退休金的年薪
! /Z{uy annual report 年报
iw<#V&([ J Annual Report on the Consumer Price Index 《消费物价指数年报》
ag^L' h$ annual return 周年报表；周年申报表；每年报税表格
N =K|Nw Annual Return Rules 《周年报表规则》
^(I4Do~} annual review of consumer prices 每年消费物价回顾
w]n2 0& annual roll-forward basis 逐年延展方式
P&3' N~k- annual salary 年薪
96a A2s1 annual statement 年度报表；年度决算表
:>to? ~Z1 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
&6A'}9 Ch annuitant 年金受益人
yH>`Kbf T annuity 年金
i<|5~tm annuity contract 年金合约
&H!3] annuity on human life 人寿年金
[B9'/: antecedent debt 先前的债项
NLFSw ante-dated cheque 倒填日期支票
"}UJ~ j). anticipated expenditure 预期开支
#Ag-? k anticipated net profit 预期纯利
bkkhx,Oi[G anticipated revenue 预期收入
|w 2H5f{fR anti-inflation measure 反通货膨胀措施
*>!O2c anti-inflationary stance 反通货膨胀立场
EWPP&(u3 apparent deficit 表面赤字
d% ?+q0j apparent financial solvency 表面偿债能力
'1A S66k apparent partner 表面合伙人
<}b`2/wP application for personal assessment 个人入息课税申请书
%sb)U ~gP application of fund 资金应用
Hlq vXt\ application to release as liquidator and to destruct the books of accounts and documents
Ktg{-Xl 申请免除清盘人职务及毁灭帐簿与文件
9I8{2] appointed actuary 委任精算师
8YC\Bw appointed auditor 委任核数师；委任审计师
uR{HCZ- appointed trustee 委任的受托人
u2
a
U0k: appointer 委任人
FR9<$ apportioned pro rata 按比例分摊
3*$ A;%q apportionment 分配；分摊
@' U9*:}U Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
5Qhu5~,K apportionment formula 分摊方程式
~dfc apportionment of estate duty 遗产税的分摊
6_/69 1 appraisal 估价；评估
Z]l <,m appreciable growth 可观增长
R6HMi#eF appreciable impact 显着影响
<}-[9fW appreciable increase 可观增长
I%^Ks$<" appreciation 增值；升值
^"\ jIP appreciation against other currencies 相对其他货币升值
t4pc2b appreciation of the exchange value of Hong Kong dollar 港元汇值上升
e{8z1t20: appreciation tax 增值税
6> v`6 appropriation 拨款；拨用；拨付
lk{ appropriation account 拨款帐目
";38v jIV Appropriation Bill 拨款法案
oK &LYlU appropriation-in-aid system 补助拨款办法
vJDK]p<} approved assets 核准资产
T1hr5V<U approved basket stock 认可一篮子证券
2yR*<yj approved budget 核准预算
B7(~m8:eH7 approved charitable donation 认可慈善捐款
9tsI1]1[ m approved charitable institution 认可慈善机构
C{!L +]/ approved currency 核准货币；认可货币
IRNL(9H approved estimates 核准预算
!Uz{dFJf; approved estimates of expenditure 核准开支预算
E%OY7zf`% approved overseas insurer 核准海外保险人
*"` dO9Yf_ approved overseas trust company 核准海外信托公司
D_
xPa approved pooled investment fund 核准汇集投资基金
?>5[~rMn approved provident fund scheme 认可公积金计划
*JE%bQ2Q approved provision 核准拨款
GVk&n"9kp approved redeemable share 核准可赎回股份
!"/]<OQ approved regional stock 认可地区性证券
/e :V44 approved retirement scheme 认可退休金计划
;LE4U OK approved subordinated loan 核准附属贷款
v.:aICB5 arbitrage 套戥；套汇；套利
6s\niro2 arbitrageur 套戥者；套汇者
0UZ>y/
C)= arbitrary amount 临时款项
)orVI5ti arrangement 措施；安排；协定
XL@i/5C[ arrears 欠款
gR v5l3k arrears of pay 欠付薪酬
I&~kwOP arrears of revenue 逾期未收税款；逾期未收的帐项
m7wD#?lm articles of association 组织章程；组织细则；组织章程细则
z+I'N4*^ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
G 'IqAKJ ascertainment of profit 确定利润
[G2@[Ct Y1 "Asia Clear" “亚洲结算系统”
S[, ! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
^;jJVYx-PP Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
^T@ (`H4@ Asian Development Fund [ADF] 亚洲发展基金
bh|M]*Pq Asian dollar bond 亚洲美元债券
s. I%[kada Asian dollar market 亚洲美元市场
eznt "Rr2 Asian dollar rate 亚洲美元利率
O*{<{3 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Pe6}y Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
"* W: asked price 沽盘；喊价；索价；卖方报价
2^w3xL" assessable income 应评税入息
WV&T assessable loss 应评税亏损
H,`F%G#!`q assessable profit 应评税利润
lxb+0fiN assessable value 应评税值
e5G)83[= assessed profit 估定利润
yG\ ^PD assessed value 经评估价值
)9F-h8
&" assessment 评税；评定；估价；评税单
6yk=4l \ assessment number 评税编号；估价编号
51j5AbFQ" assessment of additional tax 补加税评税
)QYg[ <e6 assessment of performance 业绩评估；实绩评价
)[RLCZ Assessor 评税主任
koOkm:(, asset price bubbles 资产价格泡沫
$U%M]_ asset-backed securities 具资产保证的证券
r/zu o6"5 assets accretion 资产增值
rx2?y3pv assets and liabilities 资产与负债
%@
UH,Ew assets betterment statement 资产递增表；资产改进表
ITJ{]7N assets lending 实物放款；有抵押贷款
BrF/-F assets of the company passing on the death 死者去世时转移的公司资产
nMXk1`|/)x assets pledged as security for liabilities 用作负债抵押的资产
A>WMPe:sSS assets portfolio 资产投资组合
it]im assets price 资产价格
}5c%v 1 assets quality 资产质素
m ;-FP 2~ assets realization 资产变现
h}-} !v assets refinancing arrangement 资产再集资安排
`G*7y7 assets securitization 资产证券化
zQ3m@x assets situated outside Hong Kong 在香港以外地方的资产
+GCN63 n X assets stripping 削减资产；拆卖资产
{hQ0=rv< assets value 资产值
S :)Aj6>6 assignee 承让人
]D?// assignment 转让；转让书；转让契
R<. <wQ4I assignment of interest 权益转让
-^sW{s0Rc assignment of letters patent and trade mark 专利证书及商标转让
m,}0 p assignment of property 物业转让；物业转让书
d 90 assignment right 转让权
3FRz&FS:j assignor 转让人
ro|mW P0 associate 有联系的人；有关连人士；相联者；合伙人；联系人
-]""Jl^ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Zjis0a]v~k associate member 附属会员
(:9yeP1 associated body corporate 相联法人团体
kQ~2mU associated company 相联公司；联属公司
{!!df.h associated corporation 相联法团
E;!pK9wL| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
$A~U A 公认会计师公会〔英国〕
zVN/|[KP4 Association of Futures Exchange Brokers 香港期货经纪协会
DfYOGs]@ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
3AR vSz@5 association of underwriters 承保人组织
Gk_% WY* assumption of control 接管
Z] ?Tx2|7 assurance 担保；保险；转易；转易书
N(i%Oxp1 assurance of interest 权益的转易
.Zo %6[X at 19XX price 按一九ＸＸ年价格计算
\: ] at a discount 按赔价计算；按贴水价格计算；打折扣
x{K^u" at a premium 按溢价计算；按升水价格计算
hoj P3 [ at call 通知付款；按通知
]xGo[:k|E at constant market price 按固定市价计算
$!Z><&^/ at constant price 按固定价格计算
l{b<rUh5W at cost 按成本计算
s18o,Zs' at current market price 按当时市价计算；按现时市价计算
lGrp^ at current price 按当时价格计算；按现时价格计算
fH#yJd2?f at factor cost 按要素成本计算；按生产要素成本计算
:QKxpHi at money-of-the-day price 按付款当日价格计算
ZEY="pf at or better 按指定或较佳价位〔买卖指令〕
y 8} fj= at par 按面值计算；平价
WgHl.
:R at sight 见票即付
m$N` Xj at the close 按收市盘
wq yw#)S at the opening 按开市盘
@ig'CF%( attestation 见证；见证条款
x_za
R}WI at-the-money option 平价期权
6,C2PR _+ attorney 受权人；受托代表人
0IZaf%zYc attornment 新拥有人承认书
aq~>$CHa attributable profit 可归属利润
/$NDH]a attributable share value 可归属股份价值
t][U`1>i Auckland Stock Exchange 奥克兰证券交易所
$ti*I;)h4 auction 拍卖
U'(Exr [ auctioneer 拍卖商
L{`S^'P< audit 审计；核数
5mzOr4 *0 Audit Commission 审计署
6 3TeTGp$ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Xjb 4dip 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〕
8yW 8F26 audit review 帐目审查
wyzx9`5~d Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
/<[S> ;!kr audited account 审计帐目；经审计的帐目
&6]+a4 audited annual account 经审计的周年帐目
'?| (QU:)F audited balance sheet 经审计的资产负债表
? :StFlie auditor 核数师；核数主任；审计师
+_^Rxx! XA auditor's certificate 核数师证明书；审计师证明书
ggluQG A auditor's report 核数师报告；审计师报告
l^`& Tnzv Aussie bond 澳元债券
`Fn"%P! austerity budget 紧缩预算
Q` ?+w+y7 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
' iQ Australia All Ordinaries Index 澳洲所有普通股票指数
&d,chb ( Australian Dollar [AUD] 澳元
~nit~ ; Australian Options Market 澳大利亚期权市场
`As | MYv Australian Securities Commission 澳洲证券事务监察委员会
D$ X9xtT Australian Society of Certified Practising Accountants 澳洲执业会计师公会
7
s+j) Australian Stock Exchange 澳大利亚证券交易所
lKVy{X 3]* Austrian Schilling [ATS] 奥地利先令
j@chSk"K authentication 认证；鉴证
R%gkRx[
authority to purchase 委托购买证；委购书
I+JWDYk authorization 认可；核准；授权；授权书
E l f '1 authorization by direction 指示授权
2Y~UeJ_\Lq authorization by instruction 指令授权
TtZ Zjeg+V authorization by warrant 令状授权
TcB ^Sctf authorization of unit trust 单位信托的认可
-Iq
W@|N authorized agent 指定代理人
mM`zA%= authorized capital 法定资本
!-G'8a| 7 authorized clerk 出市员
Ztz SG@f authorized dealer 认可交易商
1 zo0/<dk authorized financial institution 认可财务机构
3C:!\R authorized fund 认可基金
{?2jvv authorized fund house 获授权的基金公司；认可基金公司
N=2BrKb)o authorized institution 认可机构
rw CFt6;v authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
rbC4/ 9G\ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
!T+jb\O_ authorized insurer 获授权保险人；获认可承保人
c L+-- $L authorized investment 特准投资项目
Mn)>G36( authorized person 获授权人
Oup5LH!sW authorized representative 获授权代表
tKr.{#) authorized share capital 法定股本
^oZz,q
automated quotation system 自动报价系统
_ :R Q9x' Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
(~59}lu~ 自动交易系统〔香港期货交易所有限公司〕
FI.Ae/(U automatic adjustment mechanism 自动调整机制
Z>897> automatic adjustment system 自动调整系统
OO7s j@ Automatic Clearing House 自动票据交换所
7!-3jU@m automatic exchange rates accumulation system 自动化汇率累集系统
kzky{0yKk= Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Fe: M'. automatic teller machine [ATM] 自动柜员机
Cx
N]fo autopay 自动转帐
G,jv Mb`+ available assets 可用资产
#9R[%R7Nz available fiscal reserve 现存财政储备
!@6P>HzY$ available profit 可用利润
XsH(8 -n0 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
JpI (Vcd average 平均；平均数；海损
`zRE $O average basic salary 平均基本薪金
cImOZx average consumer expenditure 平均消费开支；一般消费开支
jCJbmEfo9@ average cost 平均成本
3Jt7IM!9[ average cost of land production 增辟土地平均成本
B~% ' YQk average daily turnover 平均每日成交额
O?p8Gjf average daily wage rate 平均每日工资率
[ H ~Yg 2O average expenditure pattern 平均开支模式
g Kp5* average growth rate 平均增长率
S%NS7$`a average net fixed assets 固定资产平均净值
jruXl>T!U average of relatives 相对价格平均数
Lg;b17 average price 平均价格
Y N=dLr([< average propensity to consume 平均消费倾向；一般消费倾向
SH oo v average propensity to save 平均储蓄倾向；一般储蓄倾向
su?{Cj6* average rate 平均率
96V@+I average revenue 平均收入；平均收益
ym\AVRO{ average stock 平均库存；平均存货
E1 | > O average yearly rent 平均年租
5g x9W\a ? avoidance of double taxation 避免双重课税
98c##NV(7| avoidance of tax 避税
