A:
x " {aO6M A share Ａ股；甲类股份
>\d&LLAe abatement of tax 减税；减扣免税额
oT-gZedW( ABN AMRO Bank N.V. 荷兰银行
|Y>Jf~SN above-the-line expenditure 线上项目支出；经常预算支出
u#,8bw?1 above-the-line receipt 线上项目收入；经常预算收入
fZ$b8 ABSA Asia Limited 南非联合亚洲有限公司
xvV"; o absolute change 绝对数值变更
BM<q;;pO absolute expenditure 实际开支
9B!Sv/)y!r absolute guideline figure 绝对准则数字
mux/\TII absolute interest 绝对权益
QWk3y"5n< absolute order of discharge 绝对破产解除令
YI g(^>sq absolute profit margin 绝对利润幅度
J?9j D:x absolute value 实值；绝对值
XVqOiv ) absolutely vested interest 绝对既得权益
:~otzI4%! absorbed cost 已吸收成本；已分摊成本
LqbI/AQ) absorption 吸收；分摊；合并
5MVa;m absorption rate 吸收率；摊配率；分摊率
CIx(SeEF ACB Finance Limited 亚洲商业财务有限公司
{Rkd;`Q`! acceptable form of reciprocity 合理的互惠条件
c_3B: F7 acceptable rate 适当利率；适当汇率
S@/{34, acceptance agreement 承兑协议
WO_Uc_R acceptance for honour 参加承兑
,AP0*Ln acceptor 承兑人；接受人；受票人
eX+36VG\ acceptor for honour 参加承兑人
w*-42r3,' accident insurance 意外保险
sp,-JZD Accident Insurance Association of Hong Kong 香港意外保险公会
oX|T&"& accident insurance scheme 意外保险计划
e9o\qEm accident year basis 意外年度基准
<y@v v accommodation 通融；贷款
1Cw]~jh accommodation bill 通融票据；空头票据
}R%H?&P accommodation party 汇票代发人
qYC&0`:H account balance 帐户余额；帐户结余
6kYluV+j account book 帐簿
vqSpF6F
q account collected in advance 预收款项
{y9G
" account current book 往来帐簿
z&6_}{2,] account of after-acquired property 事后取得的财产报告
w:t~M[kTW account of defaulter 拖欠帐目
$*ff]># account payable 应付帐款
4j={ 9e< account payee only [A/C payee only] 只可转帐；存入收款人帐户
V4[-:k account receivable 应收帐款
"'U^8NA2 account receivable report 应收帐款报表
4>d4g\Z0 L account statement 结单；帐单；会计财务报表
$G".PWc account title 帐户名称；会计科目
Q;]JVT1 accountant's report 会计师报告
Vu3DP+u|i Accountant's Report Rules 会计师报告规则
UzxL" `^7 accounting and auditing procedure 会计与审计程序；会计与核数程序
Yz ESV Th Accounting Arrangements 《会计安排》
GbSCk}> accounting basis 会计基础
P8eCaZg?(3 accounting by Official Receiver 破产管理署署长呈交的帐目
C[ L 5H Accounting Circular 《会计通告》
gXxi ; g accounting class 会计类别
<Ht"t]u*Bn accounting date 记帐日期；会计结算日期
?9`j1[0 accounting for money 款项核算
YO$Ig:a# Accounting Officer 会计主任
/eV)5`V accounting period 会计报告期；会计期
V$?6%\M^* accounting policy 会计政策；会计方针
k+J%o%* < accounting practice 会计惯例
[d`E9&Hv3 accounting principle 会计准则
KN}#8.'>3 accounting record 会计记录
kelBqJ-,p accounting report 会计报告
`
,\b_SFg Accounting Services Branch [Treasury] 会计事务部〔库务署〕
("8 Hku? Accounting Society of China 中国会计学会
!"N,w9MbD accounting statement 会计报表
/6 ')B !& accounting system 会计制度；会计系统
yaR>?[h accounting transaction 会计事项；帐务交易
2l T t accounting treatment 会计处理
}J# HIE\RG accounting year 会计年度
*ERV\/ accretion 增值；添加
"t0^4=c+7 accrual 应计项目；应累算数目
zjm o IE accrual basis 应计制；权责发生制
cYA: k accrual basis accounting 应计制会计；权责发生制会计
e$[O J<t accrue 应累算；应计
B4y _ {V accrued benefit 应累算利益
Fi i(dmn accrued charges 应计费用
t<45[~[ accrued cumulative preference share dividend 应累算的累积优先股股息
(Ceru o S accrued expenses 应累算费用
&<t%u[3 accrued interest payable 应付利息；应计未付利息
}j/\OY _& accrued interest receivable 应收利息；应计未收利息
Rw?w7?I accrued right 累算权益
)]fsl_Y q accruing profit 应累算的利润
K(+=V)'Dz accumulated fiscal reserve 累积财政储备
UD-+BUV accumulated profit 累积利润；滚存溢利
|{#St-!- 7 accumulated reserve 累积储备
Ok!P~2J accumulation of surplus income 累积收益盈余
L]=]/>jQ6 acquired assets 既得资产
tx09B)0 acquisition 收购；购置；取得
ji/`OS-iq acquisition cost 购置成本
%p 6 Ms acquisition expenses 购置费用
s ~Eo]e acquisition of 100% interest 收购全部股权
%3`*)cp@ acquisition of control 取得控制权
t/ [2{'R 4 acquisition of fixed assets 购置固定资产
dcf,a<K\ acquisition of shell “买壳”
jr` swyg acquisition price 收购价
2x NR=u` act of God 天灾
7nB4(A2[S4 acting partner 执事合伙人
A[ l
)>: active market 买卖活跃的市场；交投畅旺的市场；旺市
" 9; active partner 积极参与的合伙人
m6i ,xn active trading 交投活跃
Qsbyy >o ) actual circulation 实际流通
QNbZ) actual cost 实际成本
hi(b\ ABx actual expenditure 实际开支；实际支出
c}@E@Y`@w actual income 实际入息；实际收入；实际收益
K*:=d }^ actual market 现货市场
bW`nLiw}% actual price 现货价；实际价格
wq?"NQ?O< actual profit 实际利润
k6#$Nb606 actual quotation 实盘；实际价位；实际报价
v?He]e' actual year basis 按实际年度计算
jkk% zu actuals 实货
_
s 3aaOL actuarial investigation 精算调查
lV'?X% actuarial principle 精算原则
bc(MN8b ]j actuarial report 精算师报告
-C2!`/U Actuarial Society of Hong Kong 香港精算学会
Zf$mwRS[_ actuarial valuation 精算师估值
tR!C8:u actuary 精算师
|>ztx}\ ad referendum agreement 暂定协议；有待覆核的协定
kX L0 ad valorem duty 从价税；按值征税
U6-47m0 % ad valorem duty system 从价税制
cxR.:LD} ad valorem fee 从价费
.rBU" Rbo ad valorem tariff 从价关税
K pGx<+0p additional allowance 额外免税额
#ft9ms#N additional amount for unexpired risk 未过期风险的额外款额
Qb
{[xmc additional assessable profit 补加应评税利润
o33t~@ RX additional assessment 补加评税
@fA{;@N additional commitment 额外承担
fq>{5ODO additional commitment vote 额外承担拨款
|eRE'Wd0 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&k'< xW?x additional dependent parent allowance 供养父母额外免税额
]y#'U additional provision 额外拨款
!$NK7- additional stamp duty 附加印花税
y( DT ^>0 additional tax 补加税罚款；补加税款
CzlG#?kU?2 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
~7b# B XzP adjudged bankrupt 被裁定破产
+(!/(2>~ adjudicated bankrupt 裁定破产人
uihH")Mo adjudication fee 裁定费；评定印花税额手续费；评估契据费
OG{*:1EP adjudication of bankruptcy 裁定破产；宣告破产
Wrp~OF0k adjudication of insolvency 裁定无力偿还债务
y{M7kYWtHV adjusted actual 经调整的实数；调整后的实数
r 1HG$^ adjusted current assets 经调整的流动资产；调整后的流动资产
P].Eb7I adjusted figure 经调整的数字；调整后的数额
>~ *wPoW adjusted liabilities 经调整的负债；调整后的负债
,|*Gr" Q= adjusted loss 经调整的亏损；调整后的亏损
huZ5?'/Fg 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
Xm# +Z`|N adjusted profit 经调整的利润；调整后的利润
q]1p Q)\'p adjusted surplus 经调整的盈余额；调整后的盈余额
*$O5.`] adjusted value 经调整的价值；调整后的价值
;8<HB1 &, adjustment 调整；修订；理算〔保险〕
o LkzLJ adjustment centre 调剂中心
g{Av
=66Z adjustment lag 调整过程的时间差距；调整时差
&Sg]P adjustment mechanism 调整机制
(g@X.*c8 adjustment of loss 亏损调整
%f<>Kwr`2 adjustment process 调整过程；调整程序
2=?3MXcjy adjustment range 调整幅度
fln[Q2zl administered exchange rate 受管制汇率
e ;v"d!H/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
U`[viH>K administration expenses 行政费用
N4 x5!00 administration fee 手续费；行政费
8pEA3py administration in bankruptcy 破产管理
A,&711Y administration order 遗产管理令
[.&JQ administrator 管理人；遗产管理人
5BA:^4zr? administrator of the estate 遗产管理人
g(zeOS]q} admission of debt 债项承认书
9qDM0'WuU admission of proof 接纳债权证明
RR=WD -l advance 放贷款项；垫付款项；预支款项；预付款项
bj`GGxzOb advance account 暂支帐目；预付款帐户
iuj% .}
advance compensation 预付补偿金
Rk5#5R n advance from shareholder 股东垫款
b~UWFX#U advance pending reimbursement 预支以待日后付还
kB?/ _a`] advanced economy 先进经济体系
1>[#./@ advancement 预付；预付财产
ktPM6 6`b advances warrant 垫款令
z4
=OR@ h advancing 贷出
sf$hsPC^ adverse balance 逆差
Y;R, ph.a adverse exchange 逆汇
GPni%P#a@0 advertisement addressed to shareholders 在报章刊登的致股东通告
ts<\n-f advice for collection 托收通知书
rV\G/)xL advice of drawing 提款通知书；汇票通知书
}8AH/ advice of payment 付款通知
kxJs4BY0 Advisory Committee [Securities and Futures Commission]
GH':Yk 谘询委员会〔证券及期货事务监察委员会〕
5=*i!c
_m Advisory Committee on Diversification 经济多元化谘询委员会
<#8}![3Q affidavit 誓章；遗产申报誓章
+UWv }| affidavit of no receipt 述明无收款的誓章
'C}ku>B_r affiliate 联号；联营公司；附属公司
Jqzw94 affiliated company 附属公司；联号；联营公司
2ih}?%H8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Syseiw affordability 负担能力
:ek^M ( African Development Bank [AfDB] 非洲开发银行
y =sae after-acquired property 事后取得的财产
[^GBg>k after-hours dealing 市后交易
&3IkC(yD after-tax profit 税后盈利；税后利润；税后溢利
8VG}- agency agreement 代理协议
;1yF[<a agency expenses 代理机构的开支
,~,q 0PA7J agency fee 代理费
! \| Agency Law 《代理法》
T-yEn&r4) agent 代理人；承销人
WI&A+1CK-5 agent of company 公司代理人
u ]y[g agent's fee 代理人费；经纪费
^O<' Qp,[: aggregate 总计；总数；总体数字
ogSDV aggregate amount 总款额；总额
h<M1q1) aggregate assets and liabilities 总体资产与负债
t ] Ln(r aggregate at constant price 按固定价格计算的总体数字
:' 5J[]J aggregate demand 总需求
J0vQqTaT aggregate gross position 总持仓量
_R|_1xa= aggregate limit 总限额
EKO'S+~ aggregate of salaries tax 合计薪俸税
?f9 M59(l aggregate performance 总体表现；总体业绩
]@21K O aggregate supply 总体供应
$@kO MT aggregate surplus 总盈余
Vo^J2[U aggregate total 整体总额
Kn3Xn`P? aggregate value 总值；合计价值
qi/k`T aggregated basis 合计基准
74N_> 1!j aggregated net chargeable income 合计应课税入息实额
S@!_{da aggregation 合并计算；合计；总和
s]e `q4ip aggregation of incomes of husband and wife 夫妇入息合并计算
OYxYlUq aggregation of property 财产的总和
Jw=7eay$F agio 差价；贴水
Y5 ;a 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》
k?HdW(HA Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
E$z- |-{> 《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》
cQxUEY(' + Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ez9F!1 《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》
oj.J;[- Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
G:1QXwq\j 《香港政府和大韩民国政府关于相互促进和保护投资协定》
]#DCO8Vk agreement for a settlement 授产协议
lO|Lv Jyx agreement for assignment 转让协议
)2wf D agreement for sale 售卖协议；买卖协议
"5dk e^yk0 agreement for sale and purchase 买卖协议
_t"[p_llo agreement for the payment of interest 支付利息协议
A`M-N<T agreement for the repayment of money 还款协议
uv-O`) agreement of reinsurance 再保险协议
2%fzRXhu% Agricultural Bank of China 中国农业银行
~tT n7[! air passenger departure tax 飞机乘客离境税
s>G]U)d<' Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
&,8Qe; airport tax 机场税
WI| -pzg alcohol duty 酒精税
,_H H8[& alienation 让与；让渡；转让
Bx \ o8k alimony 生活费；赡养费
ugXDnM[S% All Ordinaries Index [AOI] 所有普通股指数
'\ d
ldg#P all risks 全险；综合险
BUwL? All Sales Record for Stock Market 《股票市场成交报告》
PA803R74 Allied Capital Resources Limited 新联财务有限公司
.7
) oWd! all-items index [Consumer Price Index] 总指数〔消费物价指数〕
9W(&g)` allocation letter 拨款信件
\>*.+?97 allocation of fund 分配款项；预留款项
ud(0}[ allocation of profit 利润分配；溢利分配
w%TrL+v allocation warrant 拨款令
|15 !D allotment 分配；配股
iku*\ ,6W allotment notice 股份配售通知；配股通知
h{_\ok C> allotment of shares 股份分配
2o9B >f&g allowable 可获宽免；免税的
8a@k6OZ allowable business loss 可扣除的营业亏损
OY(CB(2N allowable expenses 可扣税的支出
q9_AL8_ allowance 免税额；津贴；备抵；准备金
C7R3W, allowance for debts 债项的免税额
I6;6x allowance for depreciation by wear and tear 耗损折旧免税额
NAtDt= allowance for funeral expenses 殡殓费的免税额
6wu`;> allowance for inflation 为通货膨胀而预留的款项；通胀准备金
>`&2]Wc) allowance for repairs and outgoings 修葺及支出方面的免税额
dZIbajs ' allowance to debtor 给债务人的津贴
OO?N)IB@ alteration of capital 资本更改
8p A<1H% alternate trustee 候补受托人
&`s{-<t<L amalgamation 合并
55ec23m ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
N;YFr ambit of charges 征税范围；收费范围
a+J > amended valuation 经修订的估值
0+1!-Wo American Commodities Exchange 美国商品交易所
LKI\(%ba# American Express Bank Limited 美国运通银行
,<K+.7,)E American Stock Exchange 美国证券交易所
T <>B5G~% amortization 摊销
Q p[
Jw?a amount due from banks 存放银行同业的款项
p),* 4@2< amount due from banks abroad 存放海外银行同业的款项
&qP ezyt amount due from holding companies 控股公司欠款
-0q|AB< amount due from local banks 存放本港银行同业的款项
N2 3:+u<)E amount due to banks 银行同业的存款
QsxvA;7% amount due to banks abroad 海外银行同业的存款
?[bE/Ya+S amount due to holding companies 控股公司存款
2V% z= amount due to local banks 本港银行同业的存款
kl~/tbf amount due to outport banks 外埠银行同业的存款
iex%$> " amount for note issue 发行纸币的款额
h*y+qk-!\g amount of bond 担保契据的款额
ct|0zl~ amount of consideration 代价款额
Q1|6;4 L amount of contribution 供款数额
jyF*JQjK4 amount of indebtedness 负债款额
B_[I/ ? amount of principal of the loan 贷款本金额
<) LR amount of rates chargeable 应征差饷数额
i)(G0/: amount of share capital 股本额
V.$tq amount of sums assured 承保款额
?5ZvvAi amount of variation 变动幅度
gQSVPb zK amount of vote 拨款数额
aB (pdW4 amount payable 应付款额
uUx7>algF amount receivable 应收款额
QGOkB Amsterdam Stock Exchange 阿姆斯特丹证券交易所
EpR n ,[ analysis 分析
5tkKd4VfL ancillary risk 附属风险
aqk$ 4IG annual account 周年帐目；周年帐目报表；年度决算；年结
Op9 ^Eu%n annual accounting date 年结日期
KC; o annual allowance 每年免税额；年积金；年度津贴；年津
Wk3-J&QbS annual balance 年度余额
*szs"mQ/ annual disposable income 每年可动用收入
I:oEt annual estimates 周年预算
Ebj0 {ZL annual fee 年费
w[l#0ZZ annual general meeting 周年大会
xc @$z* w annual growth rate 年增率；每年增长率
d>I)_05t annual long-term supplement 长期个案每年补助金
t {1 [Ip annual pensionable emolument 可供计算退休金的年薪
nG5\vj,zB annual report 年报
RuVk>(?WK% Annual Report on the Consumer Price Index 《消费物价指数年报》
"8ZV%%elp annual return 周年报表；周年申报表；每年报税表格
}OnU32P Annual Return Rules 《周年报表规则》
#l&*& R~> annual review of consumer prices 每年消费物价回顾
03|nP$g annual roll-forward basis 逐年延展方式
1; kMbl] annual salary 年薪
8;"%x|iBoL annual statement 年度报表；年度决算表
g8'8"9:xC 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
mh[,E 8'd annuitant 年金受益人
`{K-eHlrM9 annuity 年金
mT@Gf >}/A annuity contract 年金合约
r90tXx annuity on human life 人寿年金
z]%@r 7 antecedent debt 先前的债项
Jia@Hr LR ante-dated cheque 倒填日期支票
W\Sc ak> anticipated expenditure 预期开支
`Nvhp]E anticipated net profit 预期纯利
<4;,
y*"n anticipated revenue 预期收入
b p?TO]LH anti-inflation measure 反通货膨胀措施
RJ0,7 E<B anti-inflationary stance 反通货膨胀立场
D5Sbs( apparent deficit 表面赤字
WdS1v% apparent financial solvency 表面偿债能力
wTR ?8$ apparent partner 表面合伙人
jC tk3No application for personal assessment 个人入息课税申请书
ZGX"Vn|YL application of fund 资金应用
,#;`f=aqTG application to release as liquidator and to destruct the books of accounts and documents
+,R!el!o~u 申请免除清盘人职务及毁灭帐簿与文件
E]&N'+T
appointed actuary 委任精算师
%nq<nfDT appointed auditor 委任核数师；委任审计师
/<[_V/g[t? appointed trustee 委任的受托人
ZHeue_~x4 appointer 委任人
dn])6Xl;i apportioned pro rata 按比例分摊
[3S17tTc3 apportionment 分配；分摊
yp=sL' E Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
X#0 yOS R apportionment formula 分摊方程式
FdnLxw apportionment of estate duty 遗产税的分摊
[bo"!Qk% appraisal 估价；评估
3l `"(5 appreciable growth 可观增长
YZOwr72VL appreciable impact 显着影响
hTZ6@i/pS appreciable increase 可观增长
=bJ$>Djp appreciation 增值；升值
@,Dnl v|? appreciation against other currencies 相对其他货币升值
v+sF0
j\P appreciation of the exchange value of Hong Kong dollar 港元汇值上升
*wmkcifF; appreciation tax 增值税
nIB eZof appropriation 拨款；拨用；拨付
k:~UBs\)( appropriation account 拨款帐目
NW0se
DL Appropriation Bill 拨款法案
yVn%Bz'
[ appropriation-in-aid system 补助拨款办法
=z9,=rR4 approved assets 核准资产
IRk)u` approved basket stock 认可一篮子证券
_a"|
:kX approved budget 核准预算
6K8v:yYPa approved charitable donation 认可慈善捐款
(ESFR0 approved charitable institution 认可慈善机构
mP15PZ approved currency 核准货币；认可货币
avG#0A Y approved estimates 核准预算
r^"sZk# approved estimates of expenditure 核准开支预算
ph(LsPT- approved overseas insurer 核准海外保险人
!E00I0W-h approved overseas trust company 核准海外信托公司
/>9`Mbg[G approved pooled investment fund 核准汇集投资基金
]P7gEBi approved provident fund scheme 认可公积金计划
G] tT=X[ approved provision 核准拨款
b9i_ \ approved redeemable share 核准可赎回股份
jM6$R1HX approved regional stock 认可地区性证券
]
X ]!xvN@ approved retirement scheme 认可退休金计划
B &59c*K approved subordinated loan 核准附属贷款
$?:IRgAr arbitrage 套戥；套汇；套利
d@* dbECG arbitrageur 套戥者；套汇者
+N,Fq/x arbitrary amount 临时款项
yCkWuU9 arrangement 措施；安排；协定
B$JPE7h@[P arrears 欠款
Q2)5A& U\ arrears of pay 欠付薪酬
x7l }u`N4 arrears of revenue 逾期未收税款；逾期未收的帐项
6OC4?#96%' articles of association 组织章程；组织细则；组织章程细则
og+Vrd Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
mGP%"R2X ascertainment of profit 确定利润
h \`( "Asia Clear" “亚洲结算系统”
O\yYCi( Asia Commercial Bank Ltd. 亚洲商业银行有限公司
6z~ [Ay Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
M MaS Asian Development Fund [ADF] 亚洲发展基金
Ux"
^3D Asian dollar bond 亚洲美元债券
c"`HKfL Asian dollar market 亚洲美元市场
RmKbnS $*q Asian dollar rate 亚洲美元利率
Z9% u,Cb Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Pk5\v0vkg Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
: Zq?V`+M asked price 沽盘；喊价；索价；卖方报价
JDnWBE V assessable income 应评税入息
L! /{Z assessable loss 应评税亏损
9,Dw; |A] assessable profit 应评税利润
{#z47Rz assessable value 应评税值
u|ihUE!h assessed profit 估定利润
g_tEUaiK assessed value 经评估价值
p'@z}T?F assessment 评税；评定；估价；评税单
:nnch?J_ assessment number 评税编号；估价编号
ZZ!6O /M assessment of additional tax 补加税评税
\KpJIHkBRy assessment of performance 业绩评估；实绩评价
O@H D' Assessor 评税主任
w\Q(wH' asset price bubbles 资产价格泡沫
l&] %APL asset-backed securities 具资产保证的证券
R "t2=3K assets accretion 资产增值
+ ZE"pA^C assets and liabilities 资产与负债
Avljrds+7 assets betterment statement 资产递增表；资产改进表
zKYN5|17 assets lending 实物放款；有抵押贷款
5>1c4u`x assets of the company passing on the death 死者去世时转移的公司资产
<R2SV=]Sq# assets pledged as security for liabilities 用作负债抵押的资产
i+I.>L/S assets portfolio 资产投资组合
n3/ Bs assets price 资产价格
l_
x jsu assets quality 资产质素
5 8U[IGs( assets realization 资产变现
PDgZ b assets refinancing arrangement 资产再集资安排
4T)`%Oo<} assets securitization 资产证券化
+['1~5 assets situated outside Hong Kong 在香港以外地方的资产
8r,0Qic2K assets stripping 削减资产；拆卖资产
OaN"6Ge# assets value 资产值
^eRbp?H*T assignee 承让人
[["eK9 }0 assignment 转让；转让书；转让契
] 4*E: assignment of interest 权益转让
ph2
_P[S' assignment of letters patent and trade mark 专利证书及商标转让
Vn/FW?d7 assignment of property 物业转让；物业转让书
|N^8zo : assignment right 转让权
;uZq_^?:9& assignor 转让人
B ~< bc associate 有联系的人；有关连人士；相联者；合伙人；联系人
y?}<SnjP: Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
a)+*Gf7? associate member 附属会员
gK * =T associated body corporate 相联法人团体
5X]f}6kT associated company 相联公司；联属公司
rF?QI*`Y( associated corporation 相联法团
|w_l~xYV) Association of Chartered Certified Accountants [ACCA] [United Kingdom]
pF~aR]Q 公认会计师公会〔英国〕
}.=wQ_ Association of Futures Exchange Brokers 香港期货经纪协会
efbJ2C Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
]nxSVKE4p association of underwriters 承保人组织
'2 <N_)43$ assumption of control 接管
}b<w \9AF assurance 担保；保险；转易；转易书
TPN1Rnt0` assurance of interest 权益的转易
PP_ar{|7 at 19XX price 按一九ＸＸ年价格计算
$9Xn.,W at a discount 按赔价计算；按贴水价格计算；打折扣
1':};}dCJ at a premium 按溢价计算；按升水价格计算
Y |-&= at call 通知付款；按通知
8k Sb9 2 at constant market price 按固定市价计算
rXGa av9 at constant price 按固定价格计算
ldaT:
er9 at cost 按成本计算
J}@.f-W\j at current market price 按当时市价计算；按现时市价计算
_t X1z ^ at current price 按当时价格计算；按现时价格计算
FPE6 H:' at factor cost 按要素成本计算；按生产要素成本计算
# xq|/JWs at money-of-the-day price 按付款当日价格计算
?%Pi#%P at or better 按指定或较佳价位〔买卖指令〕
vhU
$GG8 at par 按面值计算；平价
X zBl }4s at sight 见票即付
x+Ly,9nc$ at the close 按收市盘
RtaMrG=D at the opening 按开市盘
1yc$b+T H attestation 见证；见证条款
[A;0I jKam at-the-money option 平价期权
R&/"?&pfa attorney 受权人；受托代表人
= |
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lx attornment 新拥有人承认书
e&<=+\ul attributable profit 可归属利润
v+d`J55 attributable share value 可归属股份价值
e: QH3|'y Auckland Stock Exchange 奥克兰证券交易所
j2hp*C'^ auction 拍卖
~>%% kQt auctioneer 拍卖商
cS#| _ audit 审计；核数
VW] ,R1q Audit Commission 审计署
7<5=fYb r Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
&_]bzTok 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
-BrJ5]T>* audit review 帐目审查
?IiF Ffs Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
A;;OGJ,!\ audited account 审计帐目；经审计的帐目
}hc+ENh audited annual account 经审计的周年帐目
2.a{,d audited balance sheet 经审计的资产负债表
sg<c 1 auditor 核数师；核数主任；审计师
a7z% )i;Z auditor's certificate 核数师证明书；审计师证明书
Nqj5, 9*c auditor's report 核数师报告；审计师报告
jyR z53 Aussie bond 澳元债券
ch/DBu austerity budget 紧缩预算
O3p<7`K<4 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
c# fSt}J>C Australia All Ordinaries Index 澳洲所有普通股票指数
Ee$F]NA Australian Dollar [AUD] 澳元
<Um 5w1 Australian Options Market 澳大利亚期权市场
cw~-%%/ Australian Securities Commission 澳洲证券事务监察委员会
#<w2 xR]: Australian Society of Certified Practising Accountants 澳洲执业会计师公会
dhr- tw Australian Stock Exchange 澳大利亚证券交易所
7 z+Ngt' ! Austrian Schilling [ATS] 奥地利先令
4_ZH Y?VRd authentication 认证；鉴证
T'14OU2N{Y authority to purchase 委托购买证；委购书
5% fR9?) authorization 认可；核准；授权；授权书
"(;t` ,F authorization by direction 指示授权
uHt @;$9A authorization by instruction 指令授权
7 C@m(oK authorization by warrant 令状授权
//}KWz authorization of unit trust 单位信托的认可
.`h:1FP 8 authorized agent 指定代理人
OL@' 1$/A authorized capital 法定资本
`6*1mE1K & authorized clerk 出市员
w qt/0,\ authorized dealer 认可交易商
1(a+ | authorized financial institution 认可财务机构
@Wzr rCpj authorized fund 认可基金
pm*i!3g' authorized fund house 获授权的基金公司；认可基金公司
H<3a yp$ authorized institution 认可机构
`{nzw $ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
~=Fp 0l)# authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Rd y-6 authorized insurer 获授权保险人；获认可承保人
B,{Q[ authorized investment 特准投资项目
U]i Z3^8VT authorized person 获授权人
^F+7@*u authorized representative 获授权代表
3hR3)(+1 authorized share capital 法定股本
04!akPP< automated quotation system 自动报价系统
+tv"j;z Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Si T5QJe 自动交易系统〔香港期货交易所有限公司〕
J~5+=V7OV automatic adjustment mechanism 自动调整机制
| +aD%' | automatic adjustment system 自动调整系统
w `>g^_xsg Automatic Clearing House 自动票据交换所
/| [%~`?BM automatic exchange rates accumulation system 自动化汇率累集系统
tfd!;` B Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
212 automatic teller machine [ATM] 自动柜员机
YM +4:P2 autopay 自动转帐
D^H4]7wG@ available assets 可用资产
5S%#3YHY2 available fiscal reserve 现存财政储备
}vX/55 available profit 可用利润
n'<F'1SWv Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
b5UIX Kim average 平均；平均数；海损
g;</ |Z average basic salary 平均基本薪金
pIvr*UzY average consumer expenditure 平均消费开支；一般消费开支
I oC}0C7 average cost 平均成本
_I #a `G average cost of land production 增辟土地平均成本
yJHFo[wGMJ average daily turnover 平均每日成交额
2NWQiSz average daily wage rate 平均每日工资率
,mD{4 >7 average expenditure pattern 平均开支模式
(fC U+ average growth rate 平均增长率
!;&{Q^ } average net fixed assets 固定资产平均净值
MZ <BCRB average of relatives 相对价格平均数
(L7%V ! average price 平均价格
M}!E :bv' average propensity to consume 平均消费倾向；一般消费倾向
R"{oj]d;$F average propensity to save 平均储蓄倾向；一般储蓄倾向
,) 3Eog\- average rate 平均率
0d #jiG average revenue 平均收入；平均收益
e\H1IR3 average stock 平均库存；平均存货
YR0.m%U, average yearly rent 平均年租
x`zE#sD avoidance of double taxation 避免双重课税
kwpbg Q avoidance of tax 避税
