A:
^~7ou A A share Ａ股；甲类股份
]4eIhj? abatement of tax 减税；减扣免税额
PdSYF JM ABN AMRO Bank N.V. 荷兰银行
!pxOhO.V above-the-line expenditure 线上项目支出；经常预算支出
DE!c+s_g4 above-the-line receipt 线上项目收入；经常预算收入
}fh<L CwTi ABSA Asia Limited 南非联合亚洲有限公司
q6EZ?bo{ absolute change 绝对数值变更
FgnPh%[u absolute expenditure 实际开支
PgdHH:v) absolute guideline figure 绝对准则数字
0F9p'_C absolute interest 绝对权益
D8f4X
w}= absolute order of discharge 绝对破产解除令
si#1sdR absolute profit margin 绝对利润幅度
raJv$P absolute value 实值；绝对值
SSysOeD+ absolutely vested interest 绝对既得权益
S(PU"}vZy absorbed cost 已吸收成本；已分摊成本
'w?}~D.y
absorption 吸收；分摊；合并
5F$~ZDu absorption rate 吸收率；摊配率；分摊率
HUalD3
\ ACB Finance Limited 亚洲商业财务有限公司
'g:.&4x_w acceptable form of reciprocity 合理的互惠条件
0bl 8J5Ar5 acceptable rate 适当利率；适当汇率
D.*o^{w| acceptance agreement 承兑协议
k nljc^ acceptance for honour 参加承兑
u{ 5+hZ acceptor 承兑人；接受人；受票人
xl ,(=L] acceptor for honour 参加承兑人
%gEgp Jd accident insurance 意外保险
";;Nc>-Y Accident Insurance Association of Hong Kong 香港意外保险公会
Wgb L9'}B accident insurance scheme 意外保险计划
@G ^m+- accident year basis 意外年度基准
Hv-f :P O accommodation 通融；贷款
Dbw{E:pq accommodation bill 通融票据；空头票据
D\^\_r): accommodation party 汇票代发人
`rb}"V+ account balance 帐户余额；帐户结余
fVz0H1\J& account book 帐簿
8c%_R23 account collected in advance 预收款项
~_a$5Y account current book 往来帐簿
cf,^7,-`" account of after-acquired property 事后取得的财产报告
A5go)~x\ account of defaulter 拖欠帐目
'+v[z=.8] account payable 应付帐款
_B7+n"t\r account payee only [A/C payee only] 只可转帐；存入收款人帐户
"= ,IbC account receivable 应收帐款
)`K!XX$% account receivable report 应收帐款报表
dO4J f9) account statement 结单；帐单；会计财务报表
p(. z#o# account title 帐户名称；会计科目
I R~szUY6 accountant's report 会计师报告
QC6 :ZxP Accountant's Report Rules 会计师报告规则
-lS(W^r4 accounting and auditing procedure 会计与审计程序；会计与核数程序
w5;d/r<q Accounting Arrangements 《会计安排》
p|Qn?^C: accounting basis 会计基础
?H!QV;ku accounting by Official Receiver 破产管理署署长呈交的帐目
e[Jh7r>' Accounting Circular 《会计通告》
..Bf-)w accounting class 会计类别
rw .DKM' accounting date 记帐日期；会计结算日期
rIeOli:< accounting for money 款项核算
LC})aV| Accounting Officer 会计主任
|p`}vRv
Uh accounting period 会计报告期；会计期
[Gc9
3PA7q accounting policy 会计政策；会计方针
z[W dJN{ accounting practice 会计惯例
/kAbGjp0 accounting principle 会计准则
[r^WS;9n accounting record 会计记录
]JH Int accounting report 会计报告
} p `A> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
jIck! Accounting Society of China 中国会计学会
S,f:nLT accounting statement 会计报表
Xa$-Sx accounting system 会计制度；会计系统
yOO@v6jO) accounting transaction 会计事项；帐务交易
,"5][RsOn accounting treatment 会计处理
RMlx[n sq accounting year 会计年度
LAY~hF" accretion 增值；添加
1!;4I@W(I) accrual 应计项目；应累算数目
7X <# accrual basis 应计制；权责发生制
Y'yGhpT~ accrual basis accounting 应计制会计；权责发生制会计
;%Kh~ accrue 应累算；应计
;]>a7o accrued benefit 应累算利益
7M<co," accrued charges 应计费用
C(n_ *8{ accrued cumulative preference share dividend 应累算的累积优先股股息
cUr5x8<W). accrued expenses 应累算费用
_ ( $U\FW accrued interest payable 应付利息；应计未付利息
7{p6&xXx accrued interest receivable 应收利息；应计未收利息
~p
x2kHZ accrued right 累算权益
lBLL45%BIN accruing profit 应累算的利润
y.gjs <y accumulated fiscal reserve 累积财政储备
10CRgrZ accumulated profit 累积利润；滚存溢利
H18pVh accumulated reserve 累积储备
t**MthnW accumulation of surplus income 累积收益盈余
5%"sv+iO acquired assets 既得资产
m8Rt>DY acquisition 收购；购置；取得
Ge1"+:tbJ acquisition cost 购置成本
~cSE 9ul acquisition expenses 购置费用
)i<Qg.@MX acquisition of 100% interest 收购全部股权
>[S\NAE> acquisition of control 取得控制权
$:D\yZ, acquisition of fixed assets 购置固定资产
> ,x``- acquisition of shell “买壳”
K{0 gkORF acquisition price 收购价
Bi7&yS5V act of God 天灾
QBjvbWoIG( acting partner 执事合伙人
(Q"~bP{F active market 买卖活跃的市场；交投畅旺的市场；旺市
>cH}sNHy active partner 积极参与的合伙人
7
lu_E.Bv active trading 交投活跃
4 wPP/` actual circulation 实际流通
{J-Ojw|Y b actual cost 实际成本
H^+Znmo actual expenditure 实际开支；实际支出
e1 7]{6y actual income 实际入息；实际收入；实际收益
NmTo/5s actual market 现货市场
''}2JJU{ actual price 现货价；实际价格
v G~JK[ actual profit 实际利润
s#FX2r3=Fg actual quotation 实盘；实际价位；实际报价
;N!opg))d< actual year basis 按实际年度计算
0E#?H0<OeG actuals 实货
cUTG!
P\R actuarial investigation 精算调查
"
f. 9u actuarial principle 精算原则
B# 4'3Y- 3 actuarial report 精算师报告
Y+Cv 9U0 Actuarial Society of Hong Kong 香港精算学会
HqXS-TG actuarial valuation 精算师估值
$V ;0z~&!' actuary 精算师
_Zus4&' ad referendum agreement 暂定协议；有待覆核的协定
P?J\p J1|7 ad valorem duty 从价税；按值征税
')ZZ)&U>z ad valorem duty system 从价税制
=m 6<H ad valorem fee 从价费
aa}U87]k ad valorem tariff 从价关税
M:oZk&cs additional allowance 额外免税额
f=- R<l additional amount for unexpired risk 未过期风险的额外款额
VYk UUp additional assessable profit 补加应评税利润
@_
Tq>tOr& additional assessment 补加评税
=l>=]O~h additional commitment 额外承担
VyWzb additional commitment vote 额外承担拨款
n$<n
Yr`X additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
6foiN W+ additional dependent parent allowance 供养父母额外免税额
{Gw{W&< additional provision 额外拨款
t(UdV additional stamp duty 附加印花税
8Yf=) additional tax 补加税罚款；补加税款
cC 9haxW Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
DK 1{Z;Z adjudged bankrupt 被裁定破产
% rO)w? adjudicated bankrupt 裁定破产人
0~e6\7={ adjudication fee 裁定费；评定印花税额手续费；评估契据费
Ehq
[4} adjudication of bankruptcy 裁定破产；宣告破产
|OIU)53A- adjudication of insolvency 裁定无力偿还债务
Se > v|6 adjusted actual 经调整的实数；调整后的实数
h]&o)%{4 adjusted current assets 经调整的流动资产；调整后的流动资产
cXK.^@du adjusted figure 经调整的数字；调整后的数额
p
MR 4]G adjusted liabilities 经调整的负债；调整后的负债
" : V@AT adjusted loss 经调整的亏损；调整后的亏损
}brBhe8a 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
0B"_St}3D adjusted profit 经调整的利润；调整后的利润
w!OYH1ds]_ adjusted surplus 经调整的盈余额；调整后的盈余额
uCc 5) adjusted value 经调整的价值；调整后的价值
&.JJhX adjustment 调整；修订；理算〔保险〕
vJ e c+a adjustment centre 调剂中心
gUme({h&| adjustment lag 调整过程的时间差距；调整时差
oiQ:&$ y adjustment mechanism 调整机制
'q l<R0g adjustment of loss 亏损调整
XW:%YTv adjustment process 调整过程；调整程序
BOv ^L?)*Z adjustment range 调整幅度
WQMoAPfqL administered exchange rate 受管制汇率
zN/nKj: Q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
B^/(wHBp administration expenses 行政费用
G-'Cj iMu administration fee 手续费；行政费
izR#XeB m administration in bankruptcy 破产管理
nI/kX^Pd administration order 遗产管理令
-_bDbYL administrator 管理人；遗产管理人
S7j U:CLJ administrator of the estate 遗产管理人
\zhCGDm1_ admission of debt 债项承认书
; f
/2u admission of proof 接纳债权证明
)*&61 advance 放贷款项；垫付款项；预支款项；预付款项
NG:
f>R advance account 暂支帐目；预付款帐户
f / U~X; advance compensation 预付补偿金
(#+81 Dr advance from shareholder 股东垫款
y w:=$e5 advance pending reimbursement 预支以待日后付还
ON"p^o>/_? advanced economy 先进经济体系
AJ
z 1 advancement 预付；预付财产
i:H]Sb)<b advances warrant 垫款令
x^McUfdr| advancing 贷出
ol}}c6 adverse balance 逆差
*!yA'z< adverse exchange 逆汇
G6s3 \de#U advertisement addressed to shareholders 在报章刊登的致股东通告
|Rz}bsrZ advice for collection 托收通知书
h;A~:}c, advice of drawing 提款通知书；汇票通知书
kb!W|l "PN advice of payment 付款通知
%DK C/% Advisory Committee [Securities and Futures Commission]
8F/z rPG 谘询委员会〔证券及期货事务监察委员会〕
|][PbN
D Advisory Committee on Diversification 经济多元化谘询委员会
3U*4E?g affidavit 誓章；遗产申报誓章
0O(V y y affidavit of no receipt 述明无收款的誓章
(O/W`qo affiliate 联号；联营公司；附属公司
G`f|#-} affiliated company 附属公司；联号；联营公司
cbW=kQc_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
q NUd "%S affordability 负担能力
VH] <o0 African Development Bank [AfDB] 非洲开发银行
|(uo@ -U after-acquired property 事后取得的财产
@eYD@! after-hours dealing 市后交易
eh, _g. after-tax profit 税后盈利；税后利润；税后溢利
;rl61d}NH# agency agreement 代理协议
~I]aUN agency expenses 代理机构的开支
O~Svk'.) agency fee 代理费
fC/P W`4Ae Agency Law 《代理法》
v)nBp\fjxp agent 代理人；承销人
%&eBk N!T agent of company 公司代理人
+No Ve# agent's fee 代理人费；经纪费
1*:BO oYx aggregate 总计；总数；总体数字
SVPksr aggregate amount 总款额；总额
7wHd*{^9N aggregate assets and liabilities 总体资产与负债
h~ q5GhY!9 aggregate at constant price 按固定价格计算的总体数字
qA t#0 aggregate demand 总需求
CHDt^(oa!B aggregate gross position 总持仓量
xu >grj aggregate limit 总限额
8v6AfTo% aggregate of salaries tax 合计薪俸税
pv^: G; aggregate performance 总体表现；总体业绩
RY\ 0dv> aggregate supply 总体供应
{IT x Ht aggregate surplus 总盈余
f]2;s#cu aggregate total 整体总额
|#Q0UM|'Q aggregate value 总值；合计价值
EmyE%$*T aggregated basis 合计基准
1w+)ne_& aggregated net chargeable income 合计应课税入息实额
g FXz:!A aggregation 合并计算；合计；总和
31N5dIi, aggregation of incomes of husband and wife 夫妇入息合并计算
f n8|@)J aggregation of property 财产的总和
Q)5V3Q]@^ agio 差价；贴水
TXqtE("BDl 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》
!E^\)=E)P Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@ ZN@EOM$+ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
+ ij xv Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\
*A!@T 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
WUb] 8$n Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
NKiWt
Z" 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_jaB[Q=By agreement for a settlement 授产协议
8J~-|<Q6 agreement for assignment 转让协议
g|j 15& x agreement for sale 售卖协议；买卖协议
/&l4 sF1 agreement for sale and purchase 买卖协议
34L1Gxf
agreement for the payment of interest 支付利息协议
.]N` ]3$= agreement for the repayment of money 还款协议
"O_)~u agreement of reinsurance 再保险协议
0iKAg Agricultural Bank of China 中国农业银行
!:v7SRUXb air passenger departure tax 飞机乘客离境税
$Qxy@vU Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
HTSk40V airport tax 机场税
m@YK8 c#$ alcohol duty 酒精税
!P gwFJ alienation 让与；让渡；转让
Us_1 #$p, alimony 生活费；赡养费
AmrVxn4 All Ordinaries Index [AOI] 所有普通股指数
H% FP!0 3 all risks 全险；综合险
9{Igw"9ck All Sales Record for Stock Market 《股票市场成交报告》
3il$V78| Allied Capital Resources Limited 新联财务有限公司
#Fkp6`Q$x all-items index [Consumer Price Index] 总指数〔消费物价指数〕
<&tdyAT?& allocation letter 拨款信件
!Oi':OQG allocation of fund 分配款项；预留款项
2rHQ 7 allocation of profit 利润分配；溢利分配
<KX+j,4 allocation warrant 拨款令
K1p. { allotment 分配；配股
o* e'D7 allotment notice 股份配售通知；配股通知
DH)E9HL allotment of shares 股份分配
(4/W)L $ allowable 可获宽免；免税的
s%G%s,d allowable business loss 可扣除的营业亏损
5=1Ml50 allowable expenses 可扣税的支出
V?~!D p allowance 免税额；津贴；备抵；准备金
|Z8Eu0RSb allowance for debts 债项的免税额
(IIZ vCek allowance for depreciation by wear and tear 耗损折旧免税额
&g]s@S|% allowance for funeral expenses 殡殓费的免税额
HE0m# allowance for inflation 为通货膨胀而预留的款项；通胀准备金
I/u>Gt allowance for repairs and outgoings 修葺及支出方面的免税额
B?4Iu)bCxI allowance to debtor 给债务人的津贴
R`,|08E alteration of capital 资本更改
.etG>tH alternate trustee 候补受托人
yTf/]H]d amalgamation 合并
vi` VK&+r ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
J|([( ambit of charges 征税范围；收费范围
H%0WD_ amended valuation 经修订的估值
)!; 20Po American Commodities Exchange 美国商品交易所
N|/ gwcKe American Express Bank Limited 美国运通银行
E@-5L9eJ\ American Stock Exchange 美国证券交易所
gw$ ?&[wY amortization 摊销
arvKJmD amount due from banks 存放银行同业的款项
R: [ #OH.c amount due from banks abroad 存放海外银行同业的款项
H#G3CD2& amount due from holding companies 控股公司欠款
7c8`D; A-K amount due from local banks 存放本港银行同业的款项
2s}G6'xE]P amount due to banks 银行同业的存款
^-F#"i|Cn amount due to banks abroad 海外银行同业的存款
`rV -,-r@ amount due to holding companies 控股公司存款
&w:0ad| amount due to local banks 本港银行同业的存款
3mL(xpT.8z amount due to outport banks 外埠银行同业的存款
lHE \Z` amount for note issue 发行纸币的款额
R0K{ wY58 amount of bond 担保契据的款额
AEUR` . amount of consideration 代价款额
O^_CqT% amount of contribution 供款数额
j} w amount of indebtedness 负债款额
^FZ9q amount of principal of the loan 贷款本金额
c= aZ[ amount of rates chargeable 应征差饷数额
*n EG<Y) amount of share capital 股本额
(px3o'ls h amount of sums assured 承保款额
^2i $AM1t amount of variation 变动幅度
7cO1(yE#vr amount of vote 拨款数额
{7` 1m!R amount payable 应付款额
; D@ F amount receivable 应收款额
gU YTVp Vf Amsterdam Stock Exchange 阿姆斯特丹证券交易所
a%`L+b5-$ analysis 分析
)~IOsTjI ancillary risk 附属风险
\Qq YH^M annual account 周年帐目；周年帐目报表；年度决算；年结
X]dN1/_ annual accounting date 年结日期
EAE#AB-A annual allowance 每年免税额；年积金；年度津贴；年津
yoz-BS annual balance 年度余额
xm t D0U1 annual disposable income 每年可动用收入
"G Jhx/zt annual estimates 周年预算
! 6R| annual fee 年费
k#Qjm 9V annual general meeting 周年大会
h?vny->uJ annual growth rate 年增率；每年增长率
<- R% annual long-term supplement 长期个案每年补助金
'C @yJf annual pensionable emolument 可供计算退休金的年薪
%BQ?DTtb7' annual report 年报
W,:j >v g Annual Report on the Consumer Price Index 《消费物价指数年报》
09i7 7 annual return 周年报表；周年申报表；每年报税表格
Vddod Annual Return Rules 《周年报表规则》
8C*x rg#g: annual review of consumer prices 每年消费物价回顾
3ouo4tf$H. annual roll-forward basis 逐年延展方式
5C9
.h:c4y annual salary 年薪
rS+ >oP} annual statement 年度报表；年度决算表
olm'_ {{
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
ZgmK~iJ annuitant 年金受益人
{fY(zHC annuity 年金
>y$*|V}k annuity contract 年金合约
=E:sEw2j annuity on human life 人寿年金
4 b }'W} antecedent debt 先前的债项
NOf{Xx<#k ante-dated cheque 倒填日期支票
[ Scao $ anticipated expenditure 预期开支
O%<+& Q7 anticipated net profit 预期纯利
ReGT*+UN anticipated revenue 预期收入
3@* ~>H anti-inflation measure 反通货膨胀措施
Iz&d
S?p_ anti-inflationary stance 反通货膨胀立场
?"kU+tCxg apparent deficit 表面赤字
=@nW;PUZ apparent financial solvency 表面偿债能力
G0Z$p6z apparent partner 表面合伙人
s !I I}'Je application for personal assessment 个人入息课税申请书
s"~,Zz y@j application of fund 资金应用
4C3i application to release as liquidator and to destruct the books of accounts and documents
u,~+ho@ 申请免除清盘人职务及毁灭帐簿与文件
^ '_F d appointed actuary 委任精算师
a(uQGyr[k1 appointed auditor 委任核数师；委任审计师
?OGs+G appointed trustee 委任的受托人
IvI;Q0E-3 appointer 委任人
Z/:W.*u apportioned pro rata 按比例分摊
?.ofs} apportionment 分配；分摊
^P`I"T
d Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
<
B!f; apportionment formula 分摊方程式
waG &3 m apportionment of estate duty 遗产税的分摊
DL O#_t^v. appraisal 估价；评估
)i:"cyoE appreciable growth 可观增长
y,c \'}*H appreciable impact 显着影响
ZIc-^&`r= appreciable increase 可观增长
g^U-^ f appreciation 增值；升值
a, `B.I appreciation against other currencies 相对其他货币升值
RK_z!%(P appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-$kbj*b## appreciation tax 增值税
k8cR`5 @PK appropriation 拨款；拨用；拨付
5nK|0vv%2 appropriation account 拨款帐目
89W8cJ$yW Appropriation Bill 拨款法案
> n1UK5QD appropriation-in-aid system 补助拨款办法
|=W>4> approved assets 核准资产
[P]M)vJ** approved basket stock 认可一篮子证券
Q[lkhx|.B approved budget 核准预算
&m{~4]qWpM approved charitable donation 认可慈善捐款
#XN URj approved charitable institution 认可慈善机构
"*KOU2}C approved currency 核准货币；认可货币
kn WI7 approved estimates 核准预算
i6i;{\tc approved estimates of expenditure 核准开支预算
r%LG>c`^ approved overseas insurer 核准海外保险人
X*e:MRw[ approved overseas trust company 核准海外信托公司
)
urUa E approved pooled investment fund 核准汇集投资基金
:]* =f]. approved provident fund scheme 认可公积金计划
!H @nAz approved provision 核准拨款
Ua HN*@ approved redeemable share 核准可赎回股份
fUJe{C<H approved regional stock 认可地区性证券
5!6}g<z&L approved retirement scheme 认可退休金计划
f%REN3=5K approved subordinated loan 核准附属贷款
GB}X arbitrage 套戥；套汇；套利
y;h co arbitrageur 套戥者；套汇者
vVo# nzeZ5 arbitrary amount 临时款项
^ SS9BQ*m arrangement 措施；安排；协定
vmW`}FKW arrears 欠款
4Cvo^k/I arrears of pay 欠付薪酬
"eI">`!g arrears of revenue 逾期未收税款；逾期未收的帐项
l_fER p#y articles of association 组织章程；组织细则；组织章程细则
W61:$y}8 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
9y)}-TcSpY ascertainment of profit 确定利润
L)Da1<O "Asia Clear" “亚洲结算系统”
8
;=?Lw ? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
j Q(%LYX$ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
[Vou G{ Asian Development Fund [ADF] 亚洲发展基金
x/ P \qI Asian dollar bond 亚洲美元债券
D.h <!?E% Asian dollar market 亚洲美元市场
J^Wqa$<;" Asian dollar rate 亚洲美元利率
OW8TiM
mK Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
; d} Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<q|eG\01S asked price 沽盘；喊价；索价；卖方报价
"||G`%aO+t assessable income 应评税入息
Z3iX^ assessable loss 应评税亏损
;;L iZlf assessable profit 应评税利润
a Q)g 7C assessable value 应评税值
^Ux*"\/ Es assessed profit 估定利润
A ^F0}MYT assessed value 经评估价值
-AKbX kc~\ assessment 评税；评定；估价；评税单
o7g6*hJz assessment number 评税编号；估价编号
?\a'; @h assessment of additional tax 补加税评税
,Ne v7X[0 assessment of performance 业绩评估；实绩评价
>JN[5aus Assessor 评税主任
M5S<N_+Pe asset price bubbles 资产价格泡沫
?QzN\f Y; asset-backed securities 具资产保证的证券
~ o5h}OU" assets accretion 资产增值
`]<~lf assets and liabilities 资产与负债
E8We2T[^M assets betterment statement 资产递增表；资产改进表
|U="B4 assets lending 实物放款；有抵押贷款
td2bL4 assets of the company passing on the death 死者去世时转移的公司资产
q -^Z=, < assets pledged as security for liabilities 用作负债抵押的资产
}5"19
Go? assets portfolio 资产投资组合
$7\hszjZ assets price 资产价格
zx5t
gZd,N assets quality 资产质素
m RtE~~p assets realization 资产变现
uTP4r assets refinancing arrangement 资产再集资安排
Y F W0 assets securitization 资产证券化
%W$?*Tm assets situated outside Hong Kong 在香港以外地方的资产
?^:
xNRE$j assets stripping 削减资产；拆卖资产
` ln= D$ assets value 资产值
pB,@<\l % assignee 承让人
GZ"J6/0-| assignment 转让；转让书；转让契
sT"{ e7;F; assignment of interest 权益转让
N_E :?Jo assignment of letters patent and trade mark 专利证书及商标转让
{7FD-Q[tS assignment of property 物业转让；物业转让书
~Q 1%DV. assignment right 转让权
p2Fi(BW*q assignor 转让人
71Mk!E=1 associate 有联系的人；有关连人士；相联者；合伙人；联系人
4buz x& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
QBT_H"[ associate member 附属会员
NSAp.m
associated body corporate 相联法人团体
=[^_x+x
hE associated company 相联公司；联属公司
F}#=q Ba[ associated corporation 相联法团
t` A5wqm Association of Chartered Certified Accountants [ACCA] [United Kingdom]
U^$l$"~" 公认会计师公会〔英国〕
m g4: N Association of Futures Exchange Brokers 香港期货经纪协会
zMN4c BL9m Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
skfFj&_T association of underwriters 承保人组织
)TgjaR9G assumption of control 接管
!rgdOlTR ^ assurance 担保；保险；转易；转易书
m2Q#ATLW assurance of interest 权益的转易
,vUMy&AV at 19XX price 按一九ＸＸ年价格计算
n!\&X9%[8 at a discount 按赔价计算；按贴水价格计算；打折扣
i52:<< 8a at a premium 按溢价计算；按升水价格计算
*AN2&>Y at call 通知付款；按通知
jo=,j/,l at constant market price 按固定市价计算
{2%@I~US at constant price 按固定价格计算
_{'HY+M at cost 按成本计算
G( y@Tor+ at current market price 按当时市价计算；按现时市价计算
N c : >] at current price 按当时价格计算；按现时价格计算
\9d C z; at factor cost 按要素成本计算；按生产要素成本计算
9#niMv9 at money-of-the-day price 按付款当日价格计算
$`/J
V? Z at or better 按指定或较佳价位〔买卖指令〕
||k^pzj% at par 按面值计算；平价
s&zg!~@5b at sight 见票即付
cwA+?:Ry} at the close 按收市盘
p[- bu B] at the opening 按开市盘
tr\}lfK% attestation 见证；见证条款
l= <
: at-the-money option 平价期权
> 9wEx[ attorney 受权人；受托代表人
fdTyY ; attornment 新拥有人承认书
t5pf4M7 attributable profit 可归属利润
~4+=C\r attributable share value 可归属股份价值
\)vxZ! Auckland Stock Exchange 奥克兰证券交易所
^ $t7p
1 auction 拍卖
`;!v<@:i2 auctioneer 拍卖商
9 l :Bum)9 audit 审计；核数
``mW\=fe Audit Commission 审计署
/8w
_jjW Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
$ OMGo`z 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〕
c o!#. audit review 帐目审查
ByPzA\;e Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
mam2]St" audited account 审计帐目；经审计的帐目
"J%/xj audited annual account 经审计的周年帐目
3EKqXXzOB audited balance sheet 经审计的资产负债表
(""1[XURQK auditor 核数师；核数主任；审计师
~?n)1Vr| auditor's certificate 核数师证明书；审计师证明书
S_B;m1 auditor's report 核数师报告；审计师报告
htGk : Aussie bond 澳元债券
y2eeE CS] austerity budget 紧缩预算
Awad!_VdHS Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
cC6W1K! Australia All Ordinaries Index 澳洲所有普通股票指数
G.a^nQ@e% Australian Dollar [AUD] 澳元
|JW-P`tL0 Australian Options Market 澳大利亚期权市场
JY tM1d Australian Securities Commission 澳洲证券事务监察委员会
Pz1[ b$% Australian Society of Certified Practising Accountants 澳洲执业会计师公会
0UvN ws Australian Stock Exchange 澳大利亚证券交易所
bqAv)2 Austrian Schilling [ATS] 奥地利先令
P=V=\T<4_ authentication 认证；鉴证
)0JXUC e authority to purchase 委托购买证；委购书
dF%sD|<) authorization 认可；核准；授权；授权书
%Ot^G%34 authorization by direction 指示授权
%vO b"K$X authorization by instruction 指令授权
w;(`!^xv authorization by warrant 令状授权
qwU,D6 authorization of unit trust 单位信托的认可
TY3WP$u authorized agent 指定代理人
I)Dd"I authorized capital 法定资本
lT3, G#( authorized clerk 出市员
\{ G1d"n authorized dealer 认可交易商
@^$Xy< x authorized financial institution 认可财务机构
cO"7wgg authorized fund 认可基金
;Qc_Tf=, authorized fund house 获授权的基金公司；认可基金公司
=MqefV;- authorized institution 认可机构
b;O|-2AR authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
nx >PZb authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
+SSF=]4+ authorized insurer 获授权保险人；获认可承保人
}pa@qZXh authorized investment 特准投资项目
H}QOoXWkg authorized person 获授权人
b_]14 v authorized representative 获授权代表
1e>,QX authorized share capital 法定股本
Zv*Z^; X9 automated quotation system 自动报价系统
MKYXYR Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
OIa =$l43C 自动交易系统〔香港期货交易所有限公司〕
=kUN ^hb automatic adjustment mechanism 自动调整机制
b:nHcxDU < automatic adjustment system 自动调整系统
gekW&tRie Automatic Clearing House 自动票据交换所
b"y][5VE automatic exchange rates accumulation system 自动化汇率累集系统
=M'y& iz- Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
$!<J_ d* automatic teller machine [ATM] 自动柜员机
A({8p autopay 自动转帐
ruLi
"d available assets 可用资产
KF|<A@V available fiscal reserve 现存财政储备
]3C&l+m$ot available profit 可用利润
X'Dg= | Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
EF?@f{YY$n average 平均；平均数；海损
EwcN$Ma average basic salary 平均基本薪金
PYl(~Vac average consumer expenditure 平均消费开支；一般消费开支
W,i SN} average cost 平均成本
vb-L "S?kC average cost of land production 增辟土地平均成本
/u
}AgIb average daily turnover 平均每日成交额
E3\O?+ h# average daily wage rate 平均每日工资率
)x-iru
A: average expenditure pattern 平均开支模式
BOLG#}sm average growth rate 平均增长率
MmBM\Dnv average net fixed assets 固定资产平均净值
2 fX-J average of relatives 相对价格平均数
+1 H.5| average price 平均价格
^<R*7mB* average propensity to consume 平均消费倾向；一般消费倾向
;N4 b~k) average propensity to save 平均储蓄倾向；一般储蓄倾向
[{ak&{R,9{ average rate 平均率
->x+ p" average revenue 平均收入；平均收益
`7P4O average stock 平均库存；平均存货
-< jb>8 average yearly rent 平均年租
qh/q< avoidance of double taxation 避免双重课税
*K6 V$_{S avoidance of tax 避税
