A:
M x-? & A share Ａ股；甲类股份
!b !C+ \v abatement of tax 减税；减扣免税额
G<F+/Oi&DX ABN AMRO Bank N.V. 荷兰银行
>M}\_ c= above-the-line expenditure 线上项目支出；经常预算支出
| c:E)S\ above-the-line receipt 线上项目收入；经常预算收入
&1=Je$, ABSA Asia Limited 南非联合亚洲有限公司
d65fkz==A) absolute change 绝对数值变更
S_Tv Ix/7& absolute expenditure 实际开支
X2RM*y| absolute guideline figure 绝对准则数字
/0S2Om h absolute interest 绝对权益
k`j>lhH absolute order of discharge 绝对破产解除令
zC@ ziH>{] absolute profit margin 绝对利润幅度
4 t C-msTf absolute value 实值；绝对值
A-=B#U F absolutely vested interest 绝对既得权益
`.MY" g9 absorbed cost 已吸收成本；已分摊成本
] "ZL<?3g absorption 吸收；分摊；合并
.o27uB. absorption rate 吸收率；摊配率；分摊率
'}nH\?( ACB Finance Limited 亚洲商业财务有限公司
|"K< acceptable form of reciprocity 合理的互惠条件
a {4Wg: acceptable rate 适当利率；适当汇率
9s# Q[\B! acceptance agreement 承兑协议
^#6"d+lp acceptance for honour 参加承兑
&Zxo\[lP acceptor 承兑人；接受人；受票人
|b
BA0.yS acceptor for honour 参加承兑人
4qd =]i accident insurance 意外保险
)td?t .4 Accident Insurance Association of Hong Kong 香港意外保险公会
# NoY}* accident insurance scheme 意外保险计划
AX `>y@I accident year basis 意外年度基准
8+7n"6GY2/ accommodation 通融；贷款
gs xT accommodation bill 通融票据；空头票据
Q3@MRR^tY accommodation party 汇票代发人
k$ ya.b<X/ account balance 帐户余额；帐户结余
{OH
@z!+d account book 帐簿
!Q/%N# account collected in advance 预收款项
s8r |48I#; account current book 往来帐簿
G{ |0} account of after-acquired property 事后取得的财产报告
+t9$*i9`L account of defaulter 拖欠帐目
B% ]yLJ account payable 应付帐款
A:-M RhE9X account payee only [A/C payee only] 只可转帐；存入收款人帐户
nnzfKn:J account receivable 应收帐款
jfLkp >2E' account receivable report 应收帐款报表
|D@/4B1P account statement 结单；帐单；会计财务报表
fZq_]1(/uP account title 帐户名称；会计科目
\Zn% r&( accountant's report 会计师报告
a/ 4!zT Accountant's Report Rules 会计师报告规则
)}Vb+ accounting and auditing procedure 会计与审计程序；会计与核数程序
Bq l 5=p Accounting Arrangements 《会计安排》
]j 4Nl?5*x accounting basis 会计基础
K )D5 %?D accounting by Official Receiver 破产管理署署长呈交的帐目
B}:/2?gQ Accounting Circular 《会计通告》
6~oo.6bA accounting class 会计类别
W[$GB_A) accounting date 记帐日期；会计结算日期
=DL
| Q accounting for money 款项核算
=&!L&M<< Accounting Officer 会计主任
)=k8W9i8b accounting period 会计报告期；会计期
%Voq"}}N accounting policy 会计政策；会计方针
Y =NXfTc accounting practice 会计惯例
;D w6pmZ accounting principle 会计准则
\*wQ%_ N5 accounting record 会计记录
~ z< &vQ= accounting report 会计报告
#`g..3ey Accounting Services Branch [Treasury] 会计事务部〔库务署〕
E$4_.Z8sRw Accounting Society of China 中国会计学会
|v Gb,&3 accounting statement 会计报表
(Yv )%2 accounting system 会计制度；会计系统
"X[sW%# F accounting transaction 会计事项；帐务交易
/Ezx'h3Q
accounting treatment 会计处理
A^%li^qz accounting year 会计年度
4lb(qKea accretion 增值；添加
%8L>|QOX accrual 应计项目；应累算数目
?Nbc#0 pb7 accrual basis 应计制；权责发生制
>~ %EB?8 accrual basis accounting 应计制会计；权责发生制会计
9s.x% m, accrue 应累算；应计
_EusY3q accrued benefit 应累算利益
|}FK;@'I 6 accrued charges 应计费用
rnkq. accrued cumulative preference share dividend 应累算的累积优先股股息
.uoQ@3 accrued expenses 应累算费用
7A@iu*t accrued interest payable 应付利息；应计未付利息
b|rMmx8vA accrued interest receivable 应收利息；应计未收利息
dj; Zzt3 accrued right 累算权益
ZH1W#dt`[ accruing profit 应累算的利润
3iKy> accumulated fiscal reserve 累积财政储备
\ZOH3`vq accumulated profit 累积利润；滚存溢利
+,g"8&> accumulated reserve 累积储备
^xNs^wC. accumulation of surplus income 累积收益盈余
,A{'lu acquired assets 既得资产
*GGiS t acquisition 收购；购置；取得
*E B`~s acquisition cost 购置成本
^D}]7y|fm acquisition expenses 购置费用
e@`"V,i acquisition of 100% interest 收购全部股权
ZCcK Y6b acquisition of control 取得控制权
sOf;I]E| acquisition of fixed assets 购置固定资产
1D TA Dh0 acquisition of shell “买壳”
t_+Xt$Q7C acquisition price 收购价
w,s++bV;L act of God 天灾
2 #XYR>[ acting partner 执事合伙人
DHnO ," active market 买卖活跃的市场；交投畅旺的市场；旺市
^&Exa6=*FT active partner 积极参与的合伙人
6-+ q3#e active trading 交投活跃
N Dqvt$ actual circulation 实际流通
C4].egVg actual cost 实际成本
"44A#0)B'l actual expenditure 实际开支；实际支出
NI%&Xhn!*> actual income 实际入息；实际收入；实际收益
Cj +{%^# actual market 现货市场
H}p5qW.tH: actual price 现货价；实际价格
@:ojt $ actual profit 实际利润
nZtP!^# actual quotation 实盘；实际价位；实际报价
D,c53B6M actual year basis 按实际年度计算
'G#T 6B! actuals 实货
^p}S5, actuarial investigation 精算调查
Q ,`R-?v actuarial principle 精算原则
ULJ V actuarial report 精算师报告
Ch;wvoy Actuarial Society of Hong Kong 香港精算学会
c*@#0B actuarial valuation 精算师估值
"R!) "B == actuary 精算师
'f
"KV | ad referendum agreement 暂定协议；有待覆核的协定
!EuqJ j h ad valorem duty 从价税；按值征税
8NUVHcB6 ad valorem duty system 从价税制
d41DcgG'j( ad valorem fee 从价费
m 4r!Ck| ad valorem tariff 从价关税
q b[UA5S\` additional allowance 额外免税额
2C & G' @> additional amount for unexpired risk 未过期风险的额外款额
AWG;G+ additional assessable profit 补加应评税利润
O'i!}$=g additional assessment 补加评税
-,Oq=w*EV additional commitment 额外承担
U?[_ d additional commitment vote 额外承担拨款
p_g#iH!* additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
7C::%OF~7 additional dependent parent allowance 供养父母额外免税额
G% q^8# additional provision 额外拨款
BPwn!ii| additional stamp duty 附加印花税
w Jr5[p*M additional tax 补加税罚款；补加税款
H?a1XEY/ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
l` wF;W! adjudged bankrupt 被裁定破产
RP9jZRDbZ adjudicated bankrupt 裁定破产人
5Xr<~xr adjudication fee 裁定费；评定印花税额手续费；评估契据费
^DQp9$la adjudication of bankruptcy 裁定破产；宣告破产
"dItv#<:} adjudication of insolvency 裁定无力偿还债务
^{m&2l&87 adjusted actual 经调整的实数；调整后的实数
:, f~cdq= adjusted current assets 经调整的流动资产；调整后的流动资产
2K~<_. S adjusted figure 经调整的数字；调整后的数额
]}z a adjusted liabilities 经调整的负债；调整后的负债
JK/VIu&! adjusted loss 经调整的亏损；调整后的亏损
}iE!(
l 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
w{$X
:Z adjusted profit 经调整的利润；调整后的利润
';>A=m9(4% adjusted surplus 经调整的盈余额；调整后的盈余额
Bokpvd-c7 adjusted value 经调整的价值；调整后的价值
+5k^- adjustment 调整；修订；理算〔保险〕
|Q\O%
cb adjustment centre 调剂中心
VUF$,F9 adjustment lag 调整过程的时间差距；调整时差
h't! 1u adjustment mechanism 调整机制
4[P]+Z5b+ adjustment of loss 亏损调整
j ]X $7 adjustment process 调整过程；调整程序
tEbR/? ,GI adjustment range 调整幅度
~Tv KMW6/# administered exchange rate 受管制汇率
MJ..' $>TC Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6A ;,Ph2 administration expenses 行政费用
VHb Q LJ0 administration fee 手续费；行政费
N,?4,+Hc- administration in bankruptcy 破产管理
$[*QsU%% administration order 遗产管理令
CwL8-z0 Jn administrator 管理人；遗产管理人
ulAOQGZ administrator of the estate 遗产管理人
d J|/.J$d admission of debt 债项承认书
zcrM3`Zh admission of proof 接纳债权证明
%0MvCm advance 放贷款项；垫付款项；预支款项；预付款项
G oHdhne3 advance account 暂支帐目；预付款帐户
2Vwv#NAV k advance compensation 预付补偿金
*)| EWT?, advance from shareholder 股东垫款
IBn+4 2V advance pending reimbursement 预支以待日后付还
Hdxon@,+cd advanced economy 先进经济体系
jY|fP!?[ advancement 预付；预付财产
<{Pr(U*7} advances warrant 垫款令
7J6D wh{ advancing 贷出
m(0c|- adverse balance 逆差
dR|*VT\ adverse exchange 逆汇
d>wpG^"w advertisement addressed to shareholders 在报章刊登的致股东通告
u6 lcl} ' advice for collection 托收通知书
1<(('H advice of drawing 提款通知书；汇票通知书
gT&s &0_7 advice of payment 付款通知
a^5.gfzA Advisory Committee [Securities and Futures Commission]
,Qb(uirl] 谘询委员会〔证券及期货事务监察委员会〕
B_3:.1>"BM Advisory Committee on Diversification 经济多元化谘询委员会
W)z@>4`Bb affidavit 誓章；遗产申报誓章
r QLl [a affidavit of no receipt 述明无收款的誓章
[~v 1
affiliate 联号；联营公司；附属公司
9:v0gE+. affiliated company 附属公司；联号；联营公司
Q8G I;`Rb affirmation [estate duty] 非宗教式宣誓〔遗产税〕
N7l`-y affordability 负担能力
< u Kd)l African Development Bank [AfDB] 非洲开发银行
ZdsYIRU# after-acquired property 事后取得的财产
W 3E7y? after-hours dealing 市后交易
h|Ah\P?o after-tax profit 税后盈利；税后利润；税后溢利
D9
\!9 7 agency agreement 代理协议
NSV;R~" agency expenses 代理机构的开支
gZ W(z agency fee 代理费
0tS <
/G8 Agency Law 《代理法》
j0q:i}/U, agent 代理人；承销人
TYH4r q
& agent of company 公司代理人
,3P@5Ef agent's fee 代理人费；经纪费
y8e' weK aggregate 总计；总数；总体数字
s)BB(vQ]6 aggregate amount 总款额；总额
sn.0`Stt aggregate assets and liabilities 总体资产与负债
q?0&&"T} aggregate at constant price 按固定价格计算的总体数字
/y-eVu6 aggregate demand 总需求
fP>~ @^ aggregate gross position 总持仓量
_@L{]6P%V aggregate limit 总限额
vP @\" aggregate of salaries tax 合计薪俸税
=6Q\78b aggregate performance 总体表现；总体业绩
G}V5PEF]` aggregate supply 总体供应
~bnyk%S
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/JGET aggregate total 整体总额
NfsF'v aggregate value 总值；合计价值
?qt .+2: aggregated basis 合计基准
/73ANQ" aggregated net chargeable income 合计应课税入息实额
C
&~s<tcn aggregation 合并计算；合计；总和
, #nYH D aggregation of incomes of husband and wife 夫妇入息合并计算
F~Sw-b kSf aggregation of property 财产的总和
# KgDOCQH agio 差价；贴水
EpUBO}q] 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》
$)v`roDD. Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0=erf62= 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
y 3Qb2l Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
g gL^*MV 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
'?O_(%3F0 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<nk7vo?Ks 《香港政府和大韩民国政府关于相互促进和保护投资协定》
}v4T&/ vt- agreement for a settlement 授产协议
<_>xkQbn2 agreement for assignment 转让协议
VOkSR6 agreement for sale 售卖协议；买卖协议
G v\:Agi agreement for sale and purchase 买卖协议
I ]H P agreement for the payment of interest 支付利息协议
*/)O8`}2 agreement for the repayment of money 还款协议
);!IGcgF agreement of reinsurance 再保险协议
< .knM Agricultural Bank of China 中国农业银行
A V]7 l}- air passenger departure tax 飞机乘客离境税
; nc3O{rU
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
nAT ,y9& airport tax 机场税
`P
* wz< alcohol duty 酒精税
N/x]-$fl alienation 让与；让渡；转让
Em]2K: alimony 生活费；赡养费
ANuO(^ All Ordinaries Index [AOI] 所有普通股指数
76eF6N+%}t all risks 全险；综合险
TJ_pMU All Sales Record for Stock Market 《股票市场成交报告》
qx f8f Allied Capital Resources Limited 新联财务有限公司
Wo2W/{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
@aC9O 9|~ allocation letter 拨款信件
|E?,hTR e5 allocation of fund 分配款项；预留款项
ZG sI\3S allocation of profit 利润分配；溢利分配
y"T(Unvc allocation warrant 拨款令
&\m=|S allotment 分配；配股
,p)Qu%' allotment notice 股份配售通知；配股通知
12 o6KVV^x allotment of shares 股份分配
,TlYQ/j%h allowable 可获宽免；免税的
#D ]P3 allowable business loss 可扣除的营业亏损
i TLX=.M allowable expenses 可扣税的支出
ncdj/C allowance 免税额；津贴；备抵；准备金
#t< allowance for debts 债项的免税额
r0/a w
allowance for depreciation by wear and tear 耗损折旧免税额
}'WEqNu E allowance for funeral expenses 殡殓费的免税额
9,cMb )=0 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
n%K^G4k^ allowance for repairs and outgoings 修葺及支出方面的免税额
rGm xK|R allowance to debtor 给债务人的津贴
z]HaE|j}S alteration of capital 资本更改
dGG 8k& alternate trustee 候补受托人
3Q!)bMv \ amalgamation 合并
36MNaQt'e ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
%?m_;iv ambit of charges 征税范围；收费范围
6m mc{kw' amended valuation 经修订的估值
{v}BtZ American Commodities Exchange 美国商品交易所
Px?zih!6 American Express Bank Limited 美国运通银行
HB*H%>L{"B American Stock Exchange 美国证券交易所
i5#4@ 4aC amortization 摊销
MG:eI?G/' amount due from banks 存放银行同业的款项
sH51 .JG amount due from banks abroad 存放海外银行同业的款项
&2sfu0K amount due from holding companies 控股公司欠款
0) ]?@"j amount due from local banks 存放本港银行同业的款项
{NUI8AL46A amount due to banks 银行同业的存款
ksy]t | amount due to banks abroad 海外银行同业的存款
U28frRa amount due to holding companies 控股公司存款
] XjL""EbC amount due to local banks 本港银行同业的存款
+lw8YH amount due to outport banks 外埠银行同业的存款
2?nEHIUT amount for note issue 发行纸币的款额
cnz+%Y N amount of bond 担保契据的款额
'1"vwXJ" amount of consideration 代价款额
v(P5)R, amount of contribution 供款数额
@kW RI* m amount of indebtedness 负债款额
z#*> u amount of principal of the loan 贷款本金额
Oh5aJ)"D amount of rates chargeable 应征差饷数额
#c$z&J7e amount of share capital 股本额
&P&VJLA e amount of sums assured 承保款额
cvVv-L<[S` amount of variation 变动幅度
w Y=k $ amount of vote 拨款数额
!W/"Z!k amount payable 应付款额
^4Tf6Fw# amount receivable 应收款额
k!py*no y Amsterdam Stock Exchange 阿姆斯特丹证券交易所
>4&0j'z"
analysis 分析
|+Cd2[hN ancillary risk 附属风险
)1gOO{T]h? annual account 周年帐目；周年帐目报表；年度决算；年结
0y`r.)G annual accounting date 年结日期
w5`EJp8MC annual allowance 每年免税额；年积金；年度津贴；年津
`Sal-|[Cv[ annual balance 年度余额
"sYZ3 annual disposable income 每年可动用收入
3QDz9KwCAw annual estimates 周年预算
>Xi/ p$$7u annual fee 年费
w >w zV=R annual general meeting 周年大会
G=PX'dS annual growth rate 年增率；每年增长率
p :zRgwcn annual long-term supplement 长期个案每年补助金
#|/ +znJm annual pensionable emolument 可供计算退休金的年薪
}=p+X:k= annual report 年报
X16vvsjw5 Annual Report on the Consumer Price Index 《消费物价指数年报》
l#TE$d^ym annual return 周年报表；周年申报表；每年报税表格
\Vx_$E Annual Return Rules 《周年报表规则》
1ZY~qP+n+ annual review of consumer prices 每年消费物价回顾
w wE3N[ annual roll-forward basis 逐年延展方式
:6J&%n
annual salary 年薪
/vs79^& annual statement 年度报表；年度决算表
Ch_eK^ g1 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
RMHJI6?LB annuitant 年金受益人
Xi0 fX$-, annuity 年金
g (d ReC annuity contract 年金合约
ej,R:}C%` annuity on human life 人寿年金
Y)2#\ F antecedent debt 先前的债项
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0| ante-dated cheque 倒填日期支票
hv *XuT / anticipated expenditure 预期开支
{uurLEe? anticipated net profit 预期纯利
3.6Gh|7 anticipated revenue 预期收入
1D1qOg"LE anti-inflation measure 反通货膨胀措施
:!wl/X
~ anti-inflationary stance 反通货膨胀立场
*tfD^nctO apparent deficit 表面赤字
1 s.>_ apparent financial solvency 表面偿债能力
(0["|h32, apparent partner 表面合伙人
7Y5.GW\^ application for personal assessment 个人入息课税申请书
:,V&P _ application of fund 资金应用
Jwpc8MQ application to release as liquidator and to destruct the books of accounts and documents
%+oqAY m+s 申请免除清盘人职务及毁灭帐簿与文件
fR]KXfZ appointed actuary 委任精算师
KNjU!Z/4 appointed auditor 委任核数师；委任审计师
y@r g_Paq appointed trustee 委任的受托人
|nBs(>b appointer 委任人
}/QtIY#I apportioned pro rata 按比例分摊
&WZ&Tt/)/ apportionment 分配；分摊
TE6]4 E* Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
-""(>$b 2 apportionment formula 分摊方程式
og&-P=4O apportionment of estate duty 遗产税的分摊
zUq(bD appraisal 估价；评估
pKU(4&BxX appreciable growth 可观增长
x@3cZd0j# appreciable impact 显着影响
{DZ xK( appreciable increase 可观增长
P !I Lji! appreciation 增值；升值
Q/0o e()) appreciation against other currencies 相对其他货币升值
1A[(R T] appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Vfw H: appreciation tax 增值税
6! SW]#sD appropriation 拨款；拨用；拨付
$\q.Zb appropriation account 拨款帐目
f)mOeD*u| Appropriation Bill 拨款法案
R6TT1Ka3c appropriation-in-aid system 补助拨款办法
7^syu;DT9Y approved assets 核准资产
t N4- <6 approved basket stock 认可一篮子证券
/ ;+M z* approved budget 核准预算
@w;$M]o1 approved charitable donation 认可慈善捐款
Oh%p1 $H approved charitable institution 认可慈善机构
M 5$JB nN approved currency 核准货币；认可货币
I&`aGnr^^ approved estimates 核准预算
i,t!17M : approved estimates of expenditure 核准开支预算
Ns]$+| approved overseas insurer 核准海外保险人
v3{%U 1>}v approved overseas trust company 核准海外信托公司
z[@i=avPG approved pooled investment fund 核准汇集投资基金
m\70&%v approved provident fund scheme 认可公积金计划
F"1tPWn approved provision 核准拨款
N 1ydL approved redeemable share 核准可赎回股份
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AWn approved regional stock 认可地区性证券
*5{1.7 approved retirement scheme 认可退休金计划
~n! & ~ approved subordinated loan 核准附属贷款
11c\C Iu arbitrage 套戥；套汇；套利
>!Xj%RW arbitrageur 套戥者；套汇者
_-rC]iQJ55 arbitrary amount 临时款项
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UTQ:N arrangement 措施；安排；协定
;y-:)7J arrears 欠款
j{D tjV8 arrears of pay 欠付薪酬
m&s>Sn+ arrears of revenue 逾期未收税款；逾期未收的帐项
AD+OQLG]` articles of association 组织章程；组织细则；组织章程细则
&TL"Hd Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
J *38GX+ ascertainment of profit 确定利润
=zu;np M "Asia Clear" “亚洲结算系统”
`"hWbmQ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ydA@@C \& Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
p{:y?0pGN Asian Development Fund [ADF] 亚洲发展基金
CM%;/[WBxy Asian dollar bond 亚洲美元债券
?J-\}X Asian dollar market 亚洲美元市场
yL),G*[p\} Asian dollar rate 亚洲美元利率
I9m9`4BK Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
}9glr]= Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
jGT| Xo>t asked price 沽盘；喊价；索价；卖方报价
hA;Ai:8 assessable income 应评税入息
v7Ps-a) assessable loss 应评税亏损
H23 O]r assessable profit 应评税利润
sPVE_n assessable value 应评税值
)FPn_p#3] assessed profit 估定利润
q`?M+c*F assessed value 经评估价值
#eX<=H] assessment 评税；评定；估价；评税单
G"tlJ7$myQ assessment number 评税编号；估价编号
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assessment of additional tax 补加税评税
kKjcW` [ assessment of performance 业绩评估；实绩评价
iSUu3Yv,_m Assessor 评税主任
UWhJkJsX asset price bubbles 资产价格泡沫
'IT]VRObP asset-backed securities 具资产保证的证券
~ch%mI~ assets accretion 资产增值
, fqM>Q assets and liabilities 资产与负债
L62%s[ assets betterment statement 资产递增表；资产改进表
K|OPtYeb assets lending 实物放款；有抵押贷款
z 2jC48~ assets of the company passing on the death 死者去世时转移的公司资产
Ftd,dqd assets pledged as security for liabilities 用作负债抵押的资产
9 |[uie assets portfolio 资产投资组合
,7k-LAA assets price 资产价格
ALcP br assets quality 资产质素
z"mpw mv5 assets realization 资产变现
Go^TTL assets refinancing arrangement 资产再集资安排
>< >%;HZ assets securitization 资产证券化
\ q3ui }-9 assets situated outside Hong Kong 在香港以外地方的资产
*A4eYHn@ assets stripping 削减资产；拆卖资产
[ S8 *b^t4 assets value 资产值
MT:VQ>f C assignee 承让人
UO#`Ak assignment 转让；转让书；转让契
q VI0?B
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>]&Ow9- assignment of letters patent and trade mark 专利证书及商标转让
u~2]$ /U assignment of property 物业转让；物业转让书
:Ocw+X3 assignment right 转让权
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~MXhp5PI associate 有联系的人；有关连人士；相联者；合伙人；联系人
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VW Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
BFg&@ 7.X associate member 附属会员
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associated body corporate 相联法人团体
>\3\&[#" associated company 相联公司；联属公司
Ok|Dh;1_ associated corporation 相联法团
0FY-e~xr Association of Chartered Certified Accountants [ACCA] [United Kingdom]
&%GAPs% 公认会计师公会〔英国〕
X/90S2=P Association of Futures Exchange Brokers 香港期货经纪协会
I8`$a Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
XogCq?_m association of underwriters 承保人组织
&:IcwD& assumption of control 接管
V0 # Ocq, assurance 担保；保险；转易；转易书
(vX< B h assurance of interest 权益的转易
eV/oY1B]< at 19XX price 按一九ＸＸ年价格计算
Dte5g),R at a discount 按赔价计算；按贴水价格计算；打折扣
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< at a premium 按溢价计算；按升水价格计算
Jj\lF*B at call 通知付款；按通知
a wvP;F?q| at constant market price 按固定市价计算
@6UZC-M 0 at constant price 按固定价格计算
>T c\~l at cost 按成本计算
s;=C&N5g at current market price 按当时市价计算；按现时市价计算
-u4")V> at current price 按当时价格计算；按现时价格计算
+4 Pes at factor cost 按要素成本计算；按生产要素成本计算
?FjnG_Uz`D at money-of-the-day price 按付款当日价格计算
^jUw4Dj~-q at or better 按指定或较佳价位〔买卖指令〕
Kop(+]Q&n at par 按面值计算；平价
h3&|yS| at sight 见票即付
Crg'AB? at the close 按收市盘
?w'86^_z at the opening 按开市盘
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[u attestation 见证；见证条款
Hk@Gkx _ at-the-money option 平价期权
K1 BBCe attorney 受权人；受托代表人
ciiI{T[Z attornment 新拥有人承认书
'21gUYm attributable profit 可归属利润
)wC NLi>4 attributable share value 可归属股份价值
T_=WX_h $ Auckland Stock Exchange 奥克兰证券交易所
)7 .DF|A auction 拍卖
&e;Qabwxva auctioneer 拍卖商
EG| dN(qh audit 审计；核数
'6WS<@%} Audit Commission 审计署
"y&`,s5} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
1^E5VG1[ 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〕
{jmy:e2 audit review 帐目审查
3l41"5Fy& Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
GGr82)E audited account 审计帐目；经审计的帐目
2 \}J*0 audited annual account 经审计的周年帐目
%lWOW2~R audited balance sheet 经审计的资产负债表
# Q,EL73; auditor 核数师；核数主任；审计师
X<Z(,B auditor's certificate 核数师证明书；审计师证明书
3X1 1Gl auditor's report 核数师报告；审计师报告
R3l{.{3p2 Aussie bond 澳元债券
h9CTcWGt austerity budget 紧缩预算
^V#,iO9.- Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
uC#@qpzy Australia All Ordinaries Index 澳洲所有普通股票指数
/]5*;kO` Australian Dollar [AUD] 澳元
M<n'ZDK `W Australian Options Market 澳大利亚期权市场
{ srxc4R` Australian Securities Commission 澳洲证券事务监察委员会
`&7tADFB Australian Society of Certified Practising Accountants 澳洲执业会计师公会
%)?jaE}[ Australian Stock Exchange 澳大利亚证券交易所
Ly baE~=
Austrian Schilling [ATS] 奥地利先令
geqP. MR authentication 认证；鉴证
*|Er;Thw authority to purchase 委托购买证；委购书
.#$2,"8 authorization 认可；核准；授权；授权书
}aR}ZzK/v authorization by direction 指示授权
'ScvteQ authorization by instruction 指令授权
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1!V'Hm{ authorization by warrant 令状授权
e @anX^M; authorization of unit trust 单位信托的认可
)X[2~E authorized agent 指定代理人
/ + % authorized capital 法定资本
nH k^trGm authorized clerk 出市员
$*iovam>^] authorized dealer 认可交易商
/\h *v!: authorized financial institution 认可财务机构
?_^{9q%9 authorized fund 认可基金
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N#bd~ authorized fund house 获授权的基金公司；认可基金公司
j]<K%lwp authorized institution 认可机构
B 5|\<CF authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
}UB@FRPF authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
S#y[_ C?H authorized insurer 获授权保险人；获认可承保人
PC<_1!M] authorized investment 特准投资项目
? SElJ? Z authorized person 获授权人
`HkNO@N[ authorized representative 获授权代表
3u$ 1W@T( authorized share capital 法定股本
CssE8p >"F automated quotation system 自动报价系统
[i ~qVn2vT Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
? zm]KxIC 自动交易系统〔香港期货交易所有限公司〕
lYJS g70P automatic adjustment mechanism 自动调整机制
oq+ w2yR automatic adjustment system 自动调整系统
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iZ%6^ Automatic Clearing House 自动票据交换所
adX"Yg!`{c automatic exchange rates accumulation system 自动化汇率累集系统
9yC22C: Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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automatic teller machine [ATM] 自动柜员机
tMX$8 W0
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62qjU<Z available assets 可用资产
)j>U4a available fiscal reserve 现存财政储备
;VAyH('~ available profit 可用利润
79W^; \3 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
~~h#2SX average 平均；平均数；海损
~8u *sy average basic salary 平均基本薪金
"^\q{S&q2P average consumer expenditure 平均消费开支；一般消费开支
s) shq3O average cost 平均成本
dM^Z,; u average cost of land production 增辟土地平均成本
#Ir?v average daily turnover 平均每日成交额
>!xyA; average daily wage rate 平均每日工资率
/0XMQy average expenditure pattern 平均开支模式
Tgr,1) T average growth rate 平均增长率
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:Nv average net fixed assets 固定资产平均净值
+lq Gf average of relatives 相对价格平均数
pOo016afmA average price 平均价格
q -8G average propensity to consume 平均消费倾向；一般消费倾向
*??lwv Jp average propensity to save 平均储蓄倾向；一般储蓄倾向
* /n8T]s average rate 平均率
_<F)G,= average revenue 平均收入；平均收益
4A!]kj 5T average stock 平均库存；平均存货
jTcv&`fA z average yearly rent 平均年租
ZDW=>}~_y avoidance of double taxation 避免双重课税
;x/eb g
avoidance of tax 避税
