A:
:$?^I D A share Ａ股；甲类股份
ZA
Xw=O5 abatement of tax 减税；减扣免税额
/R! /) sg ABN AMRO Bank N.V. 荷兰银行
3 F ke#t above-the-line expenditure 线上项目支出；经常预算支出
} J-+^ above-the-line receipt 线上项目收入；经常预算收入
w|0w< K ABSA Asia Limited 南非联合亚洲有限公司
wU1h(D2&h absolute change 绝对数值变更
_pe_w{V-b6 absolute expenditure 实际开支
|)WN%#v absolute guideline figure 绝对准则数字
X Lxr@1 absolute interest 绝对权益
xv:VW< absolute order of discharge 绝对破产解除令
( S= RFd absolute profit margin 绝对利润幅度
0Z<&M |G absolute value 实值；绝对值
y8|?J \eRy absolutely vested interest 绝对既得权益
KOHYeiry~A absorbed cost 已吸收成本；已分摊成本
]v,>!~8r absorption 吸收；分摊；合并
MPI=^rc2 absorption rate 吸收率；摊配率；分摊率
Uth H ACB Finance Limited 亚洲商业财务有限公司
'I8K1Q=/ acceptable form of reciprocity 合理的互惠条件
f!n0kXVu6U acceptable rate 适当利率；适当汇率
*D6X&Hg&5 acceptance agreement 承兑协议
rj> _ L acceptance for honour 参加承兑
8O_0x)X acceptor 承兑人；接受人；受票人
K>x+*UPL acceptor for honour 参加承兑人
h(1o! $EU2 accident insurance 意外保险
v(vJ[_&% Accident Insurance Association of Hong Kong 香港意外保险公会
!=yNj6_f accident insurance scheme 意外保险计划
4A@77#:J5 accident year basis 意外年度基准
%
XS2 ;V accommodation 通融；贷款
!&b
wFO>P accommodation bill 通融票据；空头票据
.,$<waGD accommodation party 汇票代发人
]| PDsb"e account balance 帐户余额；帐户结余
By7? <A account book 帐簿
d9kN @W account collected in advance 预收款项
klwNeGF]N account current book 往来帐簿
!.}ZlA account of after-acquired property 事后取得的财产报告
|NoTw K account of defaulter 拖欠帐目
W`2 Xn?g account payable 应付帐款
|A 0)-sVZ account payee only [A/C payee only] 只可转帐；存入收款人帐户
o R_qAb account receivable 应收帐款
xJSK" account receivable report 应收帐款报表
+'f+0T\) account statement 结单；帐单；会计财务报表
- IF3'VG account title 帐户名称；会计科目
nnol)|C{5Y accountant's report 会计师报告
dqu+-43I | Accountant's Report Rules 会计师报告规则
* c1)x accounting and auditing procedure 会计与审计程序；会计与核数程序
Y!C8@B$MR3 Accounting Arrangements 《会计安排》
4>I >y@^ accounting basis 会计基础
_ I1:|y accounting by Official Receiver 破产管理署署长呈交的帐目
A;\1`_i0 Accounting Circular 《会计通告》
quGv q"Y> accounting class 会计类别
ejjL>'G/|% accounting date 记帐日期；会计结算日期
1#m'u5 L accounting for money 款项核算
|1[3RnG S Accounting Officer 会计主任
UBZ37P accounting period 会计报告期；会计期
g{d(4=FM accounting policy 会计政策；会计方针
|*5803h accounting practice 会计惯例
G &LOjd 2 accounting principle 会计准则
S pqbr@j accounting record 会计记录
^ }PG*h| accounting report 会计报告
~Y.I;EPKt Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_>k&M7OU4 Accounting Society of China 中国会计学会
?0%3~E`l: accounting statement 会计报表
1O{(9nNj accounting system 会计制度；会计系统
xS>d$)rIj accounting transaction 会计事项；帐务交易
2uln)] accounting treatment 会计处理
4,)EG1 accounting year 会计年度
O7of9F~" accretion 增值；添加
{#o0vW S> accrual 应计项目；应累算数目
p6Ie ?Gg accrual basis 应计制；权责发生制
-)Zp" accrual basis accounting 应计制会计；权责发生制会计
Uzzt+I wm accrue 应累算；应计
V@C8HTg
accrued benefit 应累算利益
k/;%{@G) accrued charges 应计费用
K\3N_ztu accrued cumulative preference share dividend 应累算的累积优先股股息
PDi]zp9>H accrued expenses 应累算费用
xB<^ ar accrued interest payable 应付利息；应计未付利息
q<Sb>M/\, accrued interest receivable 应收利息；应计未收利息
NZW) $c' accrued right 累算权益
.%x%b6EI accruing profit 应累算的利润
:Ou[LF.O accumulated fiscal reserve 累积财政储备
b:6NVHb% accumulated profit 累积利润；滚存溢利
f2f2&|7 accumulated reserve 累积储备
rT mVHt accumulation of surplus income 累积收益盈余
r|,_qNrw acquired assets 既得资产
dvX[,*w z acquisition 收购；购置；取得
I)YUGA5 acquisition cost 购置成本
j'QPJ(`~1l acquisition expenses 购置费用
K}j["p<! acquisition of 100% interest 收购全部股权
aB*'DDlx"r acquisition of control 取得控制权
wdo(K.m acquisition of fixed assets 购置固定资产
99G'`NO acquisition of shell “买壳”
gL(_!m cwu acquisition price 收购价
LjEG1$F> act of God 天灾
, R;k>'. acting partner 执事合伙人
:Q-QY)hH active market 买卖活跃的市场；交投畅旺的市场；旺市
=Sp+$:q* active partner 积极参与的合伙人
FBP'AL| active trading 交投活跃
t3(~aH actual circulation 实际流通
gmW-#. actual cost 实际成本
3[Xc:;+/ actual expenditure 实际开支；实际支出
.X](B~\ ! actual income 实际入息；实际收入；实际收益
Qt+i0xd actual market 现货市场
b2 5.CGF actual price 现货价；实际价格
ARd*c?Om actual profit 实际利润
nd #owjB actual quotation 实盘；实际价位；实际报价
o6Jhl8 actual year basis 按实际年度计算
dMlJ2\ ]u actuals 实货
&)ED||r, actuarial investigation 精算调查
E gD$A!6N8 actuarial principle 精算原则
F>lM[Lu# actuarial report 精算师报告
: 6[G;F7s Actuarial Society of Hong Kong 香港精算学会
9pMXjsE actuarial valuation 精算师估值
pAtt=R,Ht actuary 精算师
a9N$I@bi] ad referendum agreement 暂定协议；有待覆核的协定
zc.r&(d ad valorem duty 从价税；按值征税
8quH#IhB ad valorem duty system 从价税制
#Y%(CI ad valorem fee 从价费
?[!_f$50]P ad valorem tariff 从价关税
y) K!l :X additional allowance 额外免税额
f>zd,|)At additional amount for unexpired risk 未过期风险的额外款额
P| tNmv[; additional assessable profit 补加应评税利润
3'z L,W W additional assessment 补加评税
/)*si additional commitment 额外承担
!~_6S*~ additional commitment vote 额外承担拨款
HrS- o= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ym;I(TC+ additional dependent parent allowance 供养父母额外免税额
I1 +A$<Fa additional provision 额外拨款
[R(d Cq> additional stamp duty 附加印花税
dh-?_|" additional tax 补加税罚款；补加税款
lKBI3oYn Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
q5G`N>"V adjudged bankrupt 被裁定破产
Y1 -=H) G adjudicated bankrupt 裁定破产人
3 S=$n g adjudication fee 裁定费；评定印花税额手续费；评估契据费
W!R7D%nX adjudication of bankruptcy 裁定破产；宣告破产
.$U=ng j\t adjudication of insolvency 裁定无力偿还债务
Sah!|9 adjusted actual 经调整的实数；调整后的实数
h )% e adjusted current assets 经调整的流动资产；调整后的流动资产
P/,ezVb= adjusted figure 经调整的数字；调整后的数额
Y;1s= B9 adjusted liabilities 经调整的负债；调整后的负债
u-u:7VtH0= adjusted loss 经调整的亏损；调整后的亏损
U7xKu75G1 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
o\N^Uu adjusted profit 经调整的利润；调整后的利润
Egi(z9| Pp adjusted surplus 经调整的盈余额；调整后的盈余额
9ePR6WS4 adjusted value 经调整的价值；调整后的价值
P%y9fU2[ adjustment 调整；修订；理算〔保险〕
9|l6.$Me/ adjustment centre 调剂中心
^5q}M' adjustment lag 调整过程的时间差距；调整时差
)CoJ9PO7 adjustment mechanism 调整机制
TdL/tg! adjustment of loss 亏损调整
2v{42]XYf adjustment process 调整过程；调整程序
wJg&OQc9 adjustment range 调整幅度
C
{G 647 administered exchange rate 受管制汇率
? ]H'egG6 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
l{8t;!2t administration expenses 行政费用
9/PX~ j9O? administration fee 手续费；行政费
1B`Jv Ntd administration in bankruptcy 破产管理
tpQ 8
m( administration order 遗产管理令
c?}{>ig/) administrator 管理人；遗产管理人
xgJy G.? administrator of the estate 遗产管理人
wpf admission of debt 债项承认书
$]~|W3\G admission of proof 接纳债权证明
{k)H.zw e advance 放贷款项；垫付款项；预支款项；预付款项
I#- T/1N advance account 暂支帐目；预付款帐户
B*^8kc:)L advance compensation 预付补偿金
e/Y& d9`
I advance from shareholder 股东垫款
F$HL \y advance pending reimbursement 预支以待日后付还
GXwQ
)P5] advanced economy 先进经济体系
98I m/v advancement 预付；预付财产
fiQ/ &]|5 advances warrant 垫款令
kPYQcOK8 advancing 贷出
]D@y""{--s adverse balance 逆差
@#::C@V] adverse exchange 逆汇
@5\/L6SRfL advertisement addressed to shareholders 在报章刊登的致股东通告
fl71{jJ_ advice for collection 托收通知书
rW[7
_4 advice of drawing 提款通知书；汇票通知书
)AXa.y advice of payment 付款通知
2$O6%0 Advisory Committee [Securities and Futures Commission]
:9W)CwZ)V 谘询委员会〔证券及期货事务监察委员会〕
W:1GY# Pe Advisory Committee on Diversification 经济多元化谘询委员会
6BObV/S Jg affidavit 誓章；遗产申报誓章
bj=YF V+ affidavit of no receipt 述明无收款的誓章
%iD'2e: affiliate 联号；联营公司；附属公司
}q N affiliated company 附属公司；联号；联营公司
t Z]b0T(e affirmation [estate duty] 非宗教式宣誓〔遗产税〕
NBO&VYs| affordability 负担能力
eX CH*vZY African Development Bank [AfDB] 非洲开发银行
bd yIt)tK+ after-acquired property 事后取得的财产
4p]hY!7 after-hours dealing 市后交易
/ S`d? AV after-tax profit 税后盈利；税后利润；税后溢利
e[%g'}D:- agency agreement 代理协议
Ew2ksZ>B]& agency expenses 代理机构的开支
RQW<Sp~ agency fee 代理费
YA@OA$`E Agency Law 《代理法》
6@J)k V agent 代理人；承销人
/;9 ]LC.g agent of company 公司代理人
''wF%q agent's fee 代理人费；经纪费
;op 8r u aggregate 总计；总数；总体数字
gro@+^DmT aggregate amount 总款额；总额
? q hme aggregate assets and liabilities 总体资产与负债
ek]CTUl* aggregate at constant price 按固定价格计算的总体数字
d1/ uI^8> aggregate demand 总需求
_.BX#BIF aggregate gross position 总持仓量
uDG#L6 aggregate limit 总限额
`AxhA.&V aggregate of salaries tax 合计薪俸税
:\,3=suWq aggregate performance 总体表现；总体业绩
X-J<gI(Y aggregate supply 总体供应
Ng1uJa[k!d aggregate surplus 总盈余
XkuZ2( aggregate total 整体总额
yWZ%|K~$ aggregate value 总值；合计价值
qb$f ,E[ aggregated basis 合计基准
X] v.Yk=wu aggregated net chargeable income 合计应课税入息实额
k?ksv+e\ aggregation 合并计算；合计；总和
KHt.g`1:R aggregation of incomes of husband and wife 夫妇入息合并计算
`+EjmY aggregation of property 财产的总和
p Yaq1_<+ agio 差价；贴水
ntEf -x< Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
UU 2 =W Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
5E}~iC& 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
a* nx2d Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
2z[A&s_ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
r$z0C&5 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
9`v[Jm% $m 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Avi8 &@ya agreement for a settlement 授产协议
Wf:I
0 agreement for assignment 转让协议
O)9{qU:[b agreement for sale 售卖协议；买卖协议
|T^c(RpOE agreement for sale and purchase 买卖协议
*8j2i u-| agreement for the payment of interest 支付利息协议
P]||Xbbp agreement for the repayment of money 还款协议
X00! @
^g agreement of reinsurance 再保险协议
w|WehNGr Agricultural Bank of China 中国农业银行
b+ J) air passenger departure tax 飞机乘客离境税
Vq1v e;(8s Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
k c-v(WIC airport tax 机场税
G9P)Y#WB alcohol duty 酒精税
nK5FP Fz8 alienation 让与；让渡；转让
&[ 4lP~ alimony 生活费；赡养费
Z}4
`y"By All Ordinaries Index [AOI] 所有普通股指数
gv,8Wo all risks 全险；综合险
:,BKB*a\ All Sales Record for Stock Market 《股票市场成交报告》
l*z.20^P Allied Capital Resources Limited 新联财务有限公司
>6"u{Qmr all-items index [Consumer Price Index] 总指数〔消费物价指数〕
q$ 6 Tb allocation letter 拨款信件
-P|st;?# allocation of fund 分配款项；预留款项
6zJfsKf$ allocation of profit 利润分配；溢利分配
-VlXZj@u+ allocation warrant 拨款令
isR|K9qf^ allotment 分配；配股
'{xPdN allotment notice 股份配售通知；配股通知
FZ^j|2.L* allotment of shares 股份分配
V+2C!)f( allowable 可获宽免；免税的
9`p|>d!. allowable business loss 可扣除的营业亏损
dS m; e_s allowable expenses 可扣税的支出
ULIpb allowance 免税额；津贴；备抵；准备金
ESt@%7.F allowance for debts 债项的免税额
Zqnwf allowance for depreciation by wear and tear 耗损折旧免税额
fG*366W allowance for funeral expenses 殡殓费的免税额
m6oaO9"K allowance for inflation 为通货膨胀而预留的款项；通胀准备金
l gzA) ( allowance for repairs and outgoings 修葺及支出方面的免税额
p2: >m\ allowance to debtor 给债务人的津贴
BR [3i }Ud alteration of capital 资本更改
c})f&Z@< alternate trustee 候补受托人
O$,MdhyX C amalgamation 合并
>|@ i8?|E ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
~i y]X:U ambit of charges 征税范围；收费范围
?#0 |A?U amended valuation 经修订的估值
0O:')R& American Commodities Exchange 美国商品交易所
D<d4"*qo American Express Bank Limited 美国运通银行
O#962\ American Stock Exchange 美国证券交易所
y}t1r |p amortization 摊销
hbg:}R=B< amount due from banks 存放银行同业的款项
$D)Ajd; amount due from banks abroad 存放海外银行同业的款项
MF["-GvP/ amount due from holding companies 控股公司欠款
oyeJ"E2 amount due from local banks 存放本港银行同业的款项
4]18=?r> amount due to banks 银行同业的存款
Dw6mSsC/ amount due to banks abroad 海外银行同业的存款
_w KaFf amount due to holding companies 控股公司存款
z< c%Xl\$% amount due to local banks 本港银行同业的存款
.V Cfh+*J# amount due to outport banks 外埠银行同业的存款
^yo~C3 r~ amount for note issue 发行纸币的款额
> M eM amount of bond 担保契据的款额
n6Qs ug$z amount of consideration 代价款额
#[C=LGi amount of contribution 供款数额
ckTk2xPQ amount of indebtedness 负债款额
1SGLA"r amount of principal of the loan 贷款本金额
x<es1A'u6 amount of rates chargeable 应征差饷数额
F+3 }Gkn amount of share capital 股本额
Lradyo44u\ amount of sums assured 承保款额
n W*D amount of variation 变动幅度
E 'O[E = amount of vote 拨款数额
zZax![Z amount payable 应付款额
t+?m<h6w;l amount receivable 应收款额
7A mnxFC Amsterdam Stock Exchange 阿姆斯特丹证券交易所
F$k^px analysis 分析
?'$Yj>R6 ancillary risk 附属风险
@ysc?4% q annual account 周年帐目；周年帐目报表；年度决算；年结
LnZC)cL
P/ annual accounting date 年结日期
BQ7p <{G annual allowance 每年免税额；年积金；年度津贴；年津
U$,W/G}m annual balance 年度余额
Lm{qFu annual disposable income 每年可动用收入
)Z0bM O< annual estimates 周年预算
q&RezHK l annual fee 年费
C6T?D 5 annual general meeting 周年大会
-)p
S\$GC annual growth rate 年增率；每年增长率
E kvTl- annual long-term supplement 长期个案每年补助金
RMvq\J}w! annual pensionable emolument 可供计算退休金的年薪
^L@2%}6b` annual report 年报
F?B`rw@xr Annual Report on the Consumer Price Index 《消费物价指数年报》
.*(xkJI3 annual return 周年报表；周年申报表；每年报税表格
%H Af orH Annual Return Rules 《周年报表规则》
V6ICR{y<3 annual review of consumer prices 每年消费物价回顾
4fyds< f annual roll-forward basis 逐年延展方式
8*iIJ annual salary 年薪
UTLuzm annual statement 年度报表；年度决算表
5u89?-UD 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
P ` xQL annuitant 年金受益人
!|#W ,9 annuity 年金
?~p]Ey}~9 annuity contract 年金合约
c&GVIrJ annuity on human life 人寿年金
[ <,i}z antecedent debt 先前的债项
+M=`3jioL ante-dated cheque 倒填日期支票
gZHuyp(B anticipated expenditure 预期开支
%Y:"5fH anticipated net profit 预期纯利
0Ky tg\p} anticipated revenue 预期收入
lIUaGz| anti-inflation measure 反通货膨胀措施
2]}4)_&d<e anti-inflationary stance 反通货膨胀立场
s1GR!*z> apparent deficit 表面赤字
N a $eeM apparent financial solvency 表面偿债能力
!JGe
.U5 apparent partner 表面合伙人
b?kY`L C application for personal assessment 个人入息课税申请书
00-cT9C3 application of fund 资金应用
psFY=^69o application to release as liquidator and to destruct the books of accounts and documents
}83a^E9 L 申请免除清盘人职务及毁灭帐簿与文件
"-T[D9(A appointed actuary 委任精算师
+>}LT_ appointed auditor 委任核数师；委任审计师
(E {}iq@2 appointed trustee 委任的受托人
k:QeZn( appointer 委任人
<9bfX 91 apportioned pro rata 按比例分摊
p Rys 5/&v apportionment 分配；分摊
u$38"&cmA Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!ay:h
Iv apportionment formula 分摊方程式
p .^qB]% apportionment of estate duty 遗产税的分摊
B8~JUGD appraisal 估价；评估
X;&Iu{&= appreciable growth 可观增长
<c77GimD? appreciable impact 显着影响
QB.QG!@ appreciable increase 可观增长
H _0F:e appreciation 增值；升值
VchI0KL? appreciation against other currencies 相对其他货币升值
srCpgs]h appreciation of the exchange value of Hong Kong dollar 港元汇值上升
77b^d9! ~ appreciation tax 增值税
xMs!FMn[ appropriation 拨款；拨用；拨付
R0 g^0K. appropriation account 拨款帐目
#=g1V?D Appropriation Bill 拨款法案
1p5n}| appropriation-in-aid system 补助拨款办法
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B'Q approved assets 核准资产
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64t'g approved basket stock 认可一篮子证券
{Z,_/@}N approved budget 核准预算
o"!C8s_6 approved charitable donation 认可慈善捐款
XU y[l approved charitable institution 认可慈善机构
e~U]yg5X- approved currency 核准货币；认可货币
ZQk!Ia7 approved estimates 核准预算
*671MJ 9 approved estimates of expenditure 核准开支预算
@=sM' )f& approved overseas insurer 核准海外保险人
2<FEn$n[ approved overseas trust company 核准海外信托公司
+6`+Q2qi approved pooled investment fund 核准汇集投资基金
fg)VO6Wo& approved provident fund scheme 认可公积金计划
PS}'LhZ approved provision 核准拨款
KcvstC` approved redeemable share 核准可赎回股份
l+A)MJd oj approved regional stock 认可地区性证券
;l %$-/% approved retirement scheme 认可退休金计划
?Gl]O3@3 approved subordinated loan 核准附属贷款
"qrde4 O arbitrage 套戥；套汇；套利
S"4eS ,5L| arbitrageur 套戥者；套汇者
@xXVJWEU: arbitrary amount 临时款项
nZ'-3 arrangement 措施；安排；协定
?XbM arrears 欠款
=%ok:+D] arrears of pay 欠付薪酬
y1)ZO_' arrears of revenue 逾期未收税款；逾期未收的帐项
@PT([1C articles of association 组织章程；组织细则；组织章程细则
OUk"aAo Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
uCr :+"C ascertainment of profit 确定利润
?o6X_UxW! "Asia Clear" “亚洲结算系统”
M>_ vsI^I' Asia Commercial Bank Ltd. 亚洲商业银行有限公司
FS)"MDs Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
*
'_(.Z: Asian Development Fund [ADF] 亚洲发展基金
9 {wRqY Asian dollar bond 亚洲美元债券
3 ;R Q\{eM Asian dollar market 亚洲美元市场
R4y] <8} Asian dollar rate 亚洲美元利率
M$48}q+ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ZZ n$N- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
BW:HKH.k asked price 沽盘；喊价；索价；卖方报价
)dd1B>ej] assessable income 应评税入息
2
EWXr+IU. assessable loss 应评税亏损
!-t,r%CG assessable profit 应评税利润
Vw|P;LLl` assessable value 应评税值
M#_ |WL~ assessed profit 估定利润
F8S>L d assessed value 经评估价值
f {.4# C' assessment 评税；评定；估价；评税单
lrAhdi assessment number 评税编号；估价编号
- VeC X] assessment of additional tax 补加税评税
xg}Q~,: assessment of performance 业绩评估；实绩评价
0NeIQr1N_ Assessor 评税主任
byFO^pce asset price bubbles 资产价格泡沫
>UQY3C asset-backed securities 具资产保证的证券
5a-x$Qb9 assets accretion 资产增值
Mg~4) DW] assets and liabilities 资产与负债
yQ)&u+r assets betterment statement 资产递增表；资产改进表
A;<wv>T assets lending 实物放款；有抵押贷款
gYCr,-_i assets of the company passing on the death 死者去世时转移的公司资产
?<`oKBn assets pledged as security for liabilities 用作负债抵押的资产
:h(` eC assets portfolio 资产投资组合
L#",.x assets price 资产价格
: r(dMU3% assets quality 资产质素
<5? pa 3 assets realization 资产变现
Xhq7)/jp assets refinancing arrangement 资产再集资安排
Mj{w/ ' assets securitization 资产证券化
Pa6pq;4St assets situated outside Hong Kong 在香港以外地方的资产
r'`7}@H* assets stripping 削减资产；拆卖资产
P6&%`$ assets value 资产值
egvb#:zW? assignee 承让人
R
RE8|%p;B assignment 转让；转让书；转让契
Sbl = U assignment of interest 权益转让
n)~*BpL3 assignment of letters patent and trade mark 专利证书及商标转让
q)mG6Su
d assignment of property 物业转让；物业转让书
V)5K/ U{ assignment right 转让权
rlaeqG assignor 转让人
W6Mq:?+ D associate 有联系的人；有关连人士；相联者；合伙人；联系人
'4nJ*X a Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
D#AqZS> B associate member 附属会员
64mg :ed& associated body corporate 相联法人团体
8IA1@0n& associated company 相联公司；联属公司
/)T~(o|i associated corporation 相联法团
Cs _& BSs Association of Chartered Certified Accountants [ACCA] [United Kingdom]
}jUsv8`}8R 公认会计师公会〔英国〕
<n4` #d Association of Futures Exchange Brokers 香港期货经纪协会
x ZP*%yM Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
;F#(:-: association of underwriters 承保人组织
F~8'3!<9 assumption of control 接管
R0}1:1}$Sn assurance 担保；保险；转易；转易书
WFiX=@SS assurance of interest 权益的转易
o//h|f U@ at 19XX price 按一九ＸＸ年价格计算
%uN<^`JZ at a discount 按赔价计算；按贴水价格计算；打折扣
]q.%_ at a premium 按溢价计算；按升水价格计算
-? -XO<I at call 通知付款；按通知
`0N7G c at constant market price 按固定市价计算
Jup)A`64 at constant price 按固定价格计算
8[KKi ~A at cost 按成本计算
G.H8
><% at current market price 按当时市价计算；按现时市价计算
QYMfxpi C at current price 按当时价格计算；按现时价格计算
v ! 8=B21 at factor cost 按要素成本计算；按生产要素成本计算
t& xoi7!$ at money-of-the-day price 按付款当日价格计算
8 ECX[fw at or better 按指定或较佳价位〔买卖指令〕
eD?&D_l~6 at par 按面值计算；平价
ly -(F2 at sight 见票即付
W;'fAohr at the close 按收市盘
9H/>M4R T at the opening 按开市盘
f4h~c attestation 见证；见证条款
R7/S SuG6\ at-the-money option 平价期权
Xva(R<W7d< attorney 受权人；受托代表人
ts!tv6@ attornment 新拥有人承认书
. P$m?p # attributable profit 可归属利润
]:Gy]qkO attributable share value 可归属股份价值
)Cl>% 9 Auckland Stock Exchange 奥克兰证券交易所
%+H _V1F auction 拍卖
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KpL auctioneer 拍卖商
W!wof- 1 audit 审计；核数
J(l\VvK Audit Commission 审计署
PqV
F} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Ifn|wrx;g 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〕
d 2d-Mk audit review 帐目审查
393c |8M Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Zp> v audited account 审计帐目；经审计的帐目
^o{{kju audited annual account 经审计的周年帐目
/@F'f@; audited balance sheet 经审计的资产负债表
x%l(0K auditor 核数师；核数主任；审计师
"esuLQC auditor's certificate 核数师证明书；审计师证明书
l S)^8 auditor's report 核数师报告；审计师报告
{+WBi(=W Aussie bond 澳元债券
w6i2>nu_O austerity budget 紧缩预算
oI;ho6y) Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
V
9Qt;]mQ Australia All Ordinaries Index 澳洲所有普通股票指数
byxlC?q7 Australian Dollar [AUD] 澳元
[ ,;e ,ld Australian Options Market 澳大利亚期权市场
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XFw-Pv Australian Securities Commission 澳洲证券事务监察委员会
\ZZ6r^99 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
5c` ;~ Australian Stock Exchange 澳大利亚证券交易所
AH#mL Austrian Schilling [ATS] 奥地利先令
%):_ authentication 认证；鉴证
cu N9R G authority to purchase 委托购买证；委购书
Z*m^K %qJ authorization 认可；核准；授权；授权书
YGJ! !(~r authorization by direction 指示授权
hSm?Z!+ authorization by instruction 指令授权
Hz.i $ L0} authorization by warrant 令状授权
t1Fqq4wRi authorization of unit trust 单位信托的认可
xoKK{&J authorized agent 指定代理人
7GOBb | authorized capital 法定资本
-G.N authorized clerk 出市员
.; F<X \_ authorized dealer 认可交易商
wa8jr5/k" authorized financial institution 认可财务机构
a9-Mc5^'n authorized fund 认可基金
NPK; authorized fund house 获授权的基金公司；认可基金公司
ga;nM#/ authorized institution 认可机构
Uj7Y TB authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
0vqVE]C authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
VcrMlcnO authorized insurer 获授权保险人；获认可承保人
\>6*U r authorized investment 特准投资项目
8"j $=T6;W authorized person 获授权人
c["1t1G authorized representative 获授权代表
6Qkjr</ authorized share capital 法定股本
, `bW (V automated quotation system 自动报价系统
},8|9z#pyB Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
NftnbsTmy 自动交易系统〔香港期货交易所有限公司〕
ku5|cF*% automatic adjustment mechanism 自动调整机制
Cw,a )XB automatic adjustment system 自动调整系统
/x??J4r0 Automatic Clearing House 自动票据交换所
I _KHQ&Z* automatic exchange rates accumulation system 自动化汇率累集系统
FBXktSg Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
)/jDt dI automatic teller machine [ATM] 自动柜员机
gy}3ZA*F autopay 自动转帐
K=N&kda available assets 可用资产
dHDtY$/_ available fiscal reserve 现存财政储备
3gUY13C}:p available profit 可用利润
V
*@q< rQ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
^*}D*=>\ average 平均；平均数；海损
7Mh' x:p average basic salary 平均基本薪金
28"1 ONs 3 average consumer expenditure 平均消费开支；一般消费开支
VZi1b0k1. average cost 平均成本
v
WXo# average cost of land production 增辟土地平均成本
th{ f|fm62 average daily turnover 平均每日成交额
G3_7e A#; average daily wage rate 平均每日工资率
=`3r' c average expenditure pattern 平均开支模式
l ms^|? average growth rate 平均增长率
i{fw?))+ average net fixed assets 固定资产平均净值
=MqEbQn{C3 average of relatives 相对价格平均数
)Z:-qH average price 平均价格
T \/^4N` average propensity to consume 平均消费倾向；一般消费倾向
nX!%9x$3 average propensity to save 平均储蓄倾向；一般储蓄倾向
hl:Ba2_E
+ average rate 平均率
4mDHAR%D average revenue 平均收入；平均收益
`j{3| C= average stock 平均库存；平均存货
16 AlmegDk average yearly rent 平均年租
>
SZ95@Oh avoidance of double taxation 避免双重课税
;5/Se"Nd avoidance of tax 避税
