A:
I|R;)[;X A share Ａ股；甲类股份
'NSfGC%7R abatement of tax 减税；减扣免税额
$[{YE[a ABN AMRO Bank N.V. 荷兰银行
(;cvLop above-the-line expenditure 线上项目支出；经常预算支出
W'L above-the-line receipt 线上项目收入；经常预算收入
R&F O-{S ABSA Asia Limited 南非联合亚洲有限公司
@n xpcHj absolute change 绝对数值变更
9/$Cq absolute expenditure 实际开支
LQXMGgp absolute guideline figure 绝对准则数字
<(W:Q3?s absolute interest 绝对权益
:?f^D,w_B absolute order of discharge 绝对破产解除令
cs0rz= ZdH absolute profit margin 绝对利润幅度
]Pf!wv absolute value 实值；绝对值
B(,j*,f absolutely vested interest 绝对既得权益
"T1A$DKw+R absorbed cost 已吸收成本；已分摊成本
E?cf#;2h8m absorption 吸收；分摊；合并
fO,m_
OR:) absorption rate 吸收率；摊配率；分摊率
DQ9}( '^ ACB Finance Limited 亚洲商业财务有限公司
CC|=$(PgT acceptable form of reciprocity 合理的互惠条件
\.Z
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eoxEnCU acceptance agreement 承兑协议
" mB
/" acceptance for honour 参加承兑
QW=
X#yrDO acceptor 承兑人；接受人；受票人
H-jxH,mJmW acceptor for honour 参加承兑人
d~z%kl
5: accident insurance 意外保险
kadw1sYj Accident Insurance Association of Hong Kong 香港意外保险公会
-$ha@ bCWO accident insurance scheme 意外保险计划
)| 0(#R accident year basis 意外年度基准
21 N!?DR accommodation 通融；贷款
:YM1p&|fS accommodation bill 通融票据；空头票据
"P8 ( R accommodation party 汇票代发人
OTD<3Q
q account balance 帐户余额；帐户结余
#y*p7~|@ account book 帐簿
$mcq/W account collected in advance 预收款项
_E8doV account current book 往来帐簿
h1Logm+m account of after-acquired property 事后取得的财产报告
O>[B"mM t account of defaulter 拖欠帐目
!m6=Us account payable 应付帐款
s(cC ; account payee only [A/C payee only] 只可转帐；存入收款人帐户
ASUL g{ account receivable 应收帐款
V~]&1 account receivable report 应收帐款报表
1!&m1 account statement 结单；帐单；会计财务报表
u$ff %`E account title 帐户名称；会计科目
,Y`TP4Ip accountant's report 会计师报告
2aJ_[3p/h] Accountant's Report Rules 会计师报告规则
v?s%qb= T accounting and auditing procedure 会计与审计程序；会计与核数程序
!n|4w$t"V Accounting Arrangements 《会计安排》
ie}?}s accounting basis 会计基础
!a^'J bb accounting by Official Receiver 破产管理署署长呈交的帐目
H' %#71 Accounting Circular 《会计通告》
A+ LX37B accounting class 会计类别
h]DzX8r} accounting date 记帐日期；会计结算日期
XU6SYC"t%~ accounting for money 款项核算
/5m ~t.Z9M Accounting Officer 会计主任
wPxtQ v accounting period 会计报告期；会计期
y)mtSA8 accounting policy 会计政策；会计方针
M+-1/vR *@ accounting practice 会计惯例
A?" / >LM accounting principle 会计准则
m4,inA: o accounting record 会计记录
W3w$nV accounting report 会计报告
1)J'
pDa Accounting Services Branch [Treasury] 会计事务部〔库务署〕
rn RWL4 Accounting Society of China 中国会计学会
AQTV1f_ accounting statement 会计报表
jh"YHe/X accounting system 会计制度；会计系统
X.[8L^ldh accounting transaction 会计事项；帐务交易
U? A3> accounting treatment 会计处理
HiSNEp$-4$ accounting year 会计年度
{\55\e/C, accretion 增值；添加
aPm2\Sq$ accrual 应计项目；应累算数目
<F ?UdMT4y accrual basis 应计制；权责发生制
Jp-6]uW accrual basis accounting 应计制会计；权责发生制会计
dyVfDF accrue 应累算；应计
X{8g2](z. accrued benefit 应累算利益
Pa-{bhllu) accrued charges 应计费用
}TRVCF1 accrued cumulative preference share dividend 应累算的累积优先股股息
PE<(eIr accrued expenses 应累算费用
yeI c Q% accrued interest payable 应付利息；应计未付利息
h~s h!W8 accrued interest receivable 应收利息；应计未收利息
=O>E>Q accrued right 累算权益
:Hj #1-U accruing profit 应累算的利润
q@XxCP] accumulated fiscal reserve 累积财政储备
i yP0;$ accumulated profit 累积利润；滚存溢利
7uq^TO>9f accumulated reserve 累积储备
Ny
G ?^ accumulation of surplus income 累积收益盈余
lK3{~ \J- acquired assets 既得资产
@6%o0p9zz acquisition 收购；购置；取得
=i>i ,>bv acquisition cost 购置成本
gXe `G( w acquisition expenses 购置费用
l(d3N4iz acquisition of 100% interest 收购全部股权
`u$lSGl acquisition of control 取得控制权
Yz ? 8n acquisition of fixed assets 购置固定资产
zR5KC!xc acquisition of shell “买壳”
TV~S#yg+H acquisition price 收购价
91M5F $ act of God 天灾
]}L tf,9 acting partner 执事合伙人
s3y" y_u active market 买卖活跃的市场；交投畅旺的市场；旺市
WT jy"p* active partner 积极参与的合伙人
g[(Eh?]Sc active trading 交投活跃
z4 KK t& actual circulation 实际流通
rkn'1 M&u actual cost 实际成本
0gH;y+\=* actual expenditure 实际开支；实际支出
U
U@ actual income 实际入息；实际收入；实际收益
b)7v-1N actual market 现货市场
Un Ocw actual price 现货价；实际价格
K[l5=)G0L actual profit 实际利润
MY l9 &8 actual quotation 实盘；实际价位；实际报价
Y'76! Y actual year basis 按实际年度计算
`_!R;f actuals 实货
U &RZx&W actuarial investigation 精算调查
DVjwY_nG7 actuarial principle 精算原则
1@xdzKua1 actuarial report 精算师报告
zo:NE0 0 Actuarial Society of Hong Kong 香港精算学会
l`."rei%) actuarial valuation 精算师估值
F[*/D/y( actuary 精算师
S#nW )=
ad referendum agreement 暂定协议；有待覆核的协定
B!((N{4H+ ad valorem duty 从价税；按值征税
6rMNp"! ad valorem duty system 从价税制
o8fY!C) ad valorem fee 从价费
}A&I@2d ad valorem tariff 从价关税
%PC8}++ additional allowance 额外免税额
nIGElt] additional amount for unexpired risk 未过期风险的额外款额
G{gc]7\=Cd additional assessable profit 补加应评税利润
_FkIg>s additional assessment 补加评税
f"t+r
/d additional commitment 额外承担
i0 rh {Ko additional commitment vote 额外承担拨款
+!$]a^3l additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
96i # additional dependent parent allowance 供养父母额外免税额
:*MR$Jf additional provision 额外拨款
>1 hhz additional stamp duty 附加印花税
Wv]ODEd additional tax 补加税罚款；补加税款
cFr `9A\-n Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
UdcrX`^. adjudged bankrupt 被裁定破产
lPw`KW adjudicated bankrupt 裁定破产人
Iqq BUH adjudication fee 裁定费；评定印花税额手续费；评估契据费
QBb%$_Z adjudication of bankruptcy 裁定破产；宣告破产
CTJwZY7 adjudication of insolvency 裁定无力偿还债务
#Ve@D@d [ adjusted actual 经调整的实数；调整后的实数
7yUX]95y8 adjusted current assets 经调整的流动资产；调整后的流动资产
.+&M,%
x adjusted figure 经调整的数字；调整后的数额
,O_iSohS adjusted liabilities 经调整的负债；调整后的负债
1 Q*AQYVY adjusted loss 经调整的亏损；调整后的亏损
JC
iB;!y 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
fndbGbl8p adjusted profit 经调整的利润；调整后的利润
RaOLy \ adjusted surplus 经调整的盈余额；调整后的盈余额
~L:H]_8F l adjusted value 经调整的价值；调整后的价值
=s&ycc;-5} adjustment 调整；修订；理算〔保险〕
F8|m i`f- adjustment centre 调剂中心
2y V^'o) adjustment lag 调整过程的时间差距；调整时差
P4fnBH4OQ adjustment mechanism 调整机制
mI5!rrRD| adjustment of loss 亏损调整
#wp~lW9!s9 adjustment process 调整过程；调整程序
4@ QR2K| adjustment range 调整幅度
<[?ZpG administered exchange rate 受管制汇率
f ([d/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
vF)eo"_s* administration expenses 行政费用
avW33owb@ administration fee 手续费；行政费
C I=M0 administration in bankruptcy 破产管理
^.c<b_(=h administration order 遗产管理令
*gOUpbtXa administrator 管理人；遗产管理人
WWT1_&0 administrator of the estate 遗产管理人
N 1hj[G[H" admission of debt 债项承认书
lYS*{i1^ ' admission of proof 接纳债权证明
[DvQk?,t advance 放贷款项；垫付款项；预支款项；预付款项
o8~<t]Ejw advance account 暂支帐目；预付款帐户
$E}N`B7 advance compensation 预付补偿金
\LM.>vJ advance from shareholder 股东垫款
>L433qR advance pending reimbursement 预支以待日后付还
~.CmiG. 7 advanced economy 先进经济体系
N v6=[_D advancement 预付；预付财产
Y T6dI"48 advances warrant 垫款令
O]KQ]zN advancing 贷出
ij?Ww'p9> adverse balance 逆差
Z1{>"o:@ adverse exchange 逆汇
WZ =$c]gG advertisement addressed to shareholders 在报章刊登的致股东通告
._q<~_~R advice for collection 托收通知书
0cq<!{ d advice of drawing 提款通知书；汇票通知书
&r2\P6J advice of payment 付款通知
73JrK_h Advisory Committee [Securities and Futures Commission]
b4 Pa5 w 谘询委员会〔证券及期货事务监察委员会〕
#3?}MC Advisory Committee on Diversification 经济多元化谘询委员会
D# gC-, affidavit 誓章；遗产申报誓章
klnk{R.>| affidavit of no receipt 述明无收款的誓章
V3ExS1fNf affiliate 联号；联营公司；附属公司
< ==6fc>s affiliated company 附属公司；联号；联营公司
g([M hf# affirmation [estate duty] 非宗教式宣誓〔遗产税〕
AF>t{rw=/ affordability 负担能力
odn3*{c{x African Development Bank [AfDB] 非洲开发银行
'V \V=yc1 after-acquired property 事后取得的财产
R{pF IyR after-hours dealing 市后交易
4hzdc ]
a after-tax profit 税后盈利；税后利润；税后溢利
@@ cc /S agency agreement 代理协议
}b]eiPWN agency expenses 代理机构的开支
T3@34} * agency fee 代理费
hD{
`j Agency Law 《代理法》
Nh\o39= agent 代理人；承销人
&@=W+A=c~ agent of company 公司代理人
#7@p agent's fee 代理人费；经纪费
[S9"' ^H aggregate 总计；总数；总体数字
3i~X`@$k> aggregate amount 总款额；总额
L3A2A aggregate assets and liabilities 总体资产与负债
'mZQ}U =< aggregate at constant price 按固定价格计算的总体数字
V[n,fEPBr aggregate demand 总需求
a'A<'(yv aggregate gross position 总持仓量
45&Rl,2 aggregate limit 总限额
MaPI<kYQv aggregate of salaries tax 合计薪俸税
-A zOujSS aggregate performance 总体表现；总体业绩
UG[r /w5(F aggregate supply 总体供应
v-wZHkdd1 aggregate surplus 总盈余
GJ F &id aggregate total 整体总额
MjWxfW/ aggregate value 总值；合计价值
@9R78Zra aggregated basis 合计基准
)S;3WnQ) aggregated net chargeable income 合计应课税入息实额
txE+A/>i9 aggregation 合并计算；合计；总和
/f drf aggregation of incomes of husband and wife 夫妇入息合并计算
zO@>)@~ aggregation of property 财产的总和
RT${7= agio 差价；贴水
~/XDA:nfL: 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》
>dgz/n?:v Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
v]Aop<KLX 《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》
PkLNIp1 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
J 5xMA- 《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》
tq?a3 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
]LEaoOecu 《香港政府和大韩民国政府关于相互促进和保护投资协定》
? a)Fm8Y agreement for a settlement 授产协议
.R
l7,1\ agreement for assignment 转让协议
Pm,.[5uc agreement for sale 售卖协议；买卖协议
x2'pl
(^ agreement for sale and purchase 买卖协议
4-I7"pW5 agreement for the payment of interest 支付利息协议
pC #LQ agreement for the repayment of money 还款协议
`?b'.Z_J agreement of reinsurance 再保险协议
wJ7^)tTRF Agricultural Bank of China 中国农业银行
~@(C+ 3, air passenger departure tax 飞机乘客离境税
Dt{WRe\# Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
(L yK o airport tax 机场税
$x,EPRNs alcohol duty 酒精税
=3`| D0E alienation 让与；让渡；转让
]k'^yc{5 alimony 生活费；赡养费
*+nw%gZG All Ordinaries Index [AOI] 所有普通股指数
Cy *.pzCi all risks 全险；综合险
64]8ykRD- All Sales Record for Stock Market 《股票市场成交报告》
Y B,c =Wx Allied Capital Resources Limited 新联财务有限公司
tY:
Nq*@
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
klH? !r& allocation letter 拨款信件
[YZgQ allocation of fund 分配款项；预留款项
~X3x- nAt allocation of profit 利润分配；溢利分配
- Ry+WS= allocation warrant 拨款令
;<_a ,5\Q allotment 分配；配股
P$Oj3HD LM allotment notice 股份配售通知；配股通知
}2iR=$2 allotment of shares 股份分配
H5 V>d allowable 可获宽免；免税的
*C<; yPVc allowable business loss 可扣除的营业亏损
_ Yc"{d3S allowable expenses 可扣税的支出
p|8ZHR+ allowance 免税额；津贴；备抵；准备金
{f@Q&(g allowance for debts 债项的免税额
\KzJ NCOT allowance for depreciation by wear and tear 耗损折旧免税额
/'5d0' ,M allowance for funeral expenses 殡殓费的免税额
kD?@nx> allowance for inflation 为通货膨胀而预留的款项；通胀准备金
P|Gwt& allowance for repairs and outgoings 修葺及支出方面的免税额
&GkD5b allowance to debtor 给债务人的津贴
4 Yv:\c alteration of capital 资本更改
l1KgPRmEP alternate trustee 候补受托人
+cSc0: amalgamation 合并
3u& ,3: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
GC' e ambit of charges 征税范围；收费范围
ir"t@"Y;o amended valuation 经修订的估值
vhAgX0k American Commodities Exchange 美国商品交易所
O ;[Mi American Express Bank Limited 美国运通银行
GM?s8yZ< American Stock Exchange 美国证券交易所
aKWxL e amortization 摊销
^ g5E&0a`g amount due from banks 存放银行同业的款项
0zkMR Be amount due from banks abroad 存放海外银行同业的款项
{u2Zl7]z^ amount due from holding companies 控股公司欠款
)Jdku}Pf amount due from local banks 存放本港银行同业的款项
\$*CXjh3G amount due to banks 银行同业的存款
t$wb wP amount due to banks abroad 海外银行同业的存款
r-TrA$k amount due to holding companies 控股公司存款
MIn_?r amount due to local banks 本港银行同业的存款
vSC1n8 / amount due to outport banks 外埠银行同业的存款
\"))P1 amount for note issue 发行纸币的款额
`GdH ,:S> amount of bond 担保契据的款额
*YL86R+U amount of consideration 代价款额
'4<o&b^yQ amount of contribution 供款数额
%ut 8/T amount of indebtedness 负债款额
|R _rfJh amount of principal of the loan 贷款本金额
Tjq1[Wq amount of rates chargeable 应征差饷数额
3Ovx)qKxd amount of share capital 股本额
n6+h;+8;] amount of sums assured 承保款额
T!ZjgCY} amount of variation 变动幅度
WZY+c amount of vote 拨款数额
Cb C [aVA= amount payable 应付款额
/e |Lw4$@S amount receivable 应收款额
u!5q)>Wt( Amsterdam Stock Exchange 阿姆斯特丹证券交易所
`[g$EXX analysis 分析
ES AX}uF ancillary risk 附属风险
Qrg- xu= annual account 周年帐目；周年帐目报表；年度决算；年结
M\a{2f7'n annual accounting date 年结日期
Q?1J<(oq9 annual allowance 每年免税额；年积金；年度津贴；年津
{59 >U~ annual balance 年度余额
4=/j h:h annual disposable income 每年可动用收入
XsQ81j. annual estimates 周年预算
1n +Uv* annual fee 年费
Tx!t3;Yz[ annual general meeting 周年大会
@#OL{yMy annual growth rate 年增率；每年增长率
# dL,d6a annual long-term supplement 长期个案每年补助金
r KUtTj annual pensionable emolument 可供计算退休金的年薪
'jfE?ngt annual report 年报
d"0 6
gp Annual Report on the Consumer Price Index 《消费物价指数年报》
\<*F#3U1 annual return 周年报表；周年申报表；每年报税表格
(${ #l Annual Return Rules 《周年报表规则》
|-b \N6
} annual review of consumer prices 每年消费物价回顾
n:OXv}pv annual roll-forward basis 逐年延展方式
[n)ak)_/ annual salary 年薪
cx$h " annual statement 年度报表；年度决算表
*X/Vt$P 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
C@eL9R;N1 annuitant 年金受益人
R6od{#5H$ annuity 年金
N%}J:w annuity contract 年金合约
xb 3 G,F annuity on human life 人寿年金
wbAwmOiZ antecedent debt 先前的债项
Gd_0FF . ante-dated cheque 倒填日期支票
,v
K%e>e& anticipated expenditure 预期开支
{VW\EOPV~ anticipated net profit 预期纯利
M,@M5o2u anticipated revenue 预期收入
v: QUwW anti-inflation measure 反通货膨胀措施
) 'T].kWW anti-inflationary stance 反通货膨胀立场
7PMz6 apparent deficit 表面赤字
T` h%=u|D apparent financial solvency 表面偿债能力
pxgf%P<7 apparent partner 表面合伙人
%W\NYS m application for personal assessment 个人入息课税申请书
hmo4H3g!N application of fund 资金应用
L%/>Le}VX application to release as liquidator and to destruct the books of accounts and documents
W+1nf:AI. 申请免除清盘人职务及毁灭帐簿与文件
PL{lYexJ appointed actuary 委任精算师
?D _4KFr appointed auditor 委任核数师；委任审计师
cM' MgX9 appointed trustee 委任的受托人
3 0[Xkz appointer 委任人
oSD=3DQ; apportioned pro rata 按比例分摊
iL);bv W apportionment 分配；分摊
1 >rQ).eT Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!DFTg 4xb apportionment formula 分摊方程式
P"^Yx8 L# apportionment of estate duty 遗产税的分摊
<q!HY~"V appraisal 估价；评估
,HTwEq>-G appreciable growth 可观增长
kD )31P appreciable impact 显着影响
b4cT n 6 appreciable increase 可观增长
pI-Qq%Nwt appreciation 增值；升值
U1y!R<qlp appreciation against other currencies 相对其他货币升值
v1~l=^4& appreciation of the exchange value of Hong Kong dollar 港元汇值上升
H`)eT6:|/ appreciation tax 增值税
^3$U[u%q/{ appropriation 拨款；拨用；拨付
"h_f- vP appropriation account 拨款帐目
f&4+-w.:V| Appropriation Bill 拨款法案
z2YYxJ c&w appropriation-in-aid system 补助拨款办法
9DhM 9VU approved assets 核准资产
ygnZ9ikh<- approved basket stock 认可一篮子证券
`aAE4Ry? approved budget 核准预算
Zt! $"N., approved charitable donation 认可慈善捐款
= K} P fh approved charitable institution 认可慈善机构
PL&> p M approved currency 核准货币；认可货币
" $farDDoF approved estimates 核准预算
Y GOkqI approved estimates of expenditure 核准开支预算
/)J]ItJlz approved overseas insurer 核准海外保险人
W7WHDL^ approved overseas trust company 核准海外信托公司
\99'#]\_/E approved pooled investment fund 核准汇集投资基金
!7I07~&1 approved provident fund scheme 认可公积金计划
"[~y u*
S approved provision 核准拨款
]sb?lAxh{ approved redeemable share 核准可赎回股份
36(qe"s approved regional stock 认可地区性证券
en'[_4 3 approved retirement scheme 认可退休金计划
&? bsBqpN approved subordinated loan 核准附属贷款
~ /K&=xE arbitrage 套戥；套汇；套利
NzyEsZ]$ arbitrageur 套戥者；套汇者
"=s}xAM|A arbitrary amount 临时款项
|Jd8ul:&e arrangement 措施；安排；协定
Y+Z+Y)K arrears 欠款
PWl;pBo arrears of pay 欠付薪酬
RNw#s R arrears of revenue 逾期未收税款；逾期未收的帐项
51|s2+GG articles of association 组织章程；组织细则；组织章程细则
6
:3Id Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
S;#:~?dU ascertainment of profit 确定利润
5*Zz_ . "Asia Clear" “亚洲结算系统”
pl B8iN`x< Asia Commercial Bank Ltd. 亚洲商业银行有限公司
4 N$Wpx Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
J[6 /dM Asian Development Fund [ADF] 亚洲发展基金
];Noe9o Asian dollar bond 亚洲美元债券
W?zj^y[w Asian dollar market 亚洲美元市场
ZrEou}z(* Asian dollar rate 亚洲美元利率
153*b^iDBh Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
4h!yh2c.. Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
u;nn:K1QFr asked price 沽盘；喊价；索价；卖方报价
n$SL"iezW? assessable income 应评税入息
_@XueNU1hS assessable loss 应评税亏损
Ry X11XU assessable profit 应评税利润
*(yw6(9% assessable value 应评税值
c{1)- &W assessed profit 估定利润
8/R$}b>< assessed value 经评估价值
P{K\}+9F
assessment 评税；评定；估价；评税单
5 ,MM`:{{ assessment number 评税编号；估价编号
}GURq# assessment of additional tax 补加税评税
<Rw2F?S~)n assessment of performance 业绩评估；实绩评价
kYkA^Aq Assessor 评税主任
b*h:e.q asset price bubbles 资产价格泡沫
o'$ - asset-backed securities 具资产保证的证券
.jP|b~ assets accretion 资产增值
P??P"^hU assets and liabilities 资产与负债
Vbp@n assets betterment statement 资产递增表；资产改进表
}|Q \@3& assets lending 实物放款；有抵押贷款
Szu @{lpP@ assets of the company passing on the death 死者去世时转移的公司资产
0N!rIz assets pledged as security for liabilities 用作负债抵押的资产
(G+)v[f assets portfolio 资产投资组合
vqT) =ZC1 assets price 资产价格
Ou4hAm91s assets quality 资产质素
+76ao7d. assets realization 资产变现
.R` _"7 assets refinancing arrangement 资产再集资安排
8~,zv_Pl assets securitization 资产证券化
\PN* gDmX assets situated outside Hong Kong 在香港以外地方的资产
Adiw@q1 & assets stripping 削减资产；拆卖资产
Bj6%mI42hl assets value 资产值
< Sd ef ^ assignee 承让人
] rqx><!
assignment 转让；转让书；转让契
4Hf'/%kW assignment of interest 权益转让
rwSR assignment of letters patent and trade mark 专利证书及商标转让
m\&99-j:@b assignment of property 物业转让；物业转让书
&k*oG: J3 assignment right 转让权
RRy D<7s1 assignor 转让人
H'$H@Kn]- associate 有联系的人；有关连人士；相联者；合伙人；联系人
J( ]b1e Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Q1kM 4Up associate member 附属会员
au=@]n#<( associated body corporate 相联法人团体
-XnIDXM associated company 相联公司；联属公司
%8 DI)n#H associated corporation 相联法团
R!"`P o Association of Chartered Certified Accountants [ACCA] [United Kingdom]
f\$_^dV 公认会计师公会〔英国〕
cY!Pv Association of Futures Exchange Brokers 香港期货经纪协会
6:QlHuy0nH Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
t; #@t/` association of underwriters 承保人组织
@||nd,i`n~ assumption of control 接管
&QQ6F>'T assurance 担保；保险；转易；转易书
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assurance of interest 权益的转易
6j1C=O@S at 19XX price 按一九ＸＸ年价格计算
0r $ n at a discount 按赔价计算；按贴水价格计算；打折扣
dlZ2iDQ% at a premium 按溢价计算；按升水价格计算
dhP")@3K;p at call 通知付款；按通知
'?I3&lYz{ at constant market price 按固定市价计算
Lf <urIF at constant price 按固定价格计算
\L?A4Qx)_ at cost 按成本计算
h~ %8p
] at current market price 按当时市价计算；按现时市价计算
t}}Ti$$> at current price 按当时价格计算；按现时价格计算
\O~/^ Y3U! at factor cost 按要素成本计算；按生产要素成本计算
#d<"Ub at money-of-the-day price 按付款当日价格计算
]T5\LNyN at or better 按指定或较佳价位〔买卖指令〕
|DsT $ ~D at par 按面值计算；平价
Dh}d-m_5 at sight 见票即付
Uv <nJM at the close 按收市盘
4,YL15. at the opening 按开市盘
R $dNdd9m attestation 见证；见证条款
*e:I*L at-the-money option 平价期权
`DGI|3 attorney 受权人；受托代表人
(ruMOKW attornment 新拥有人承认书
Ke# Rkt attributable profit 可归属利润
g 6?y{(1 attributable share value 可归属股份价值
t<}N>%ZO Auckland Stock Exchange 奥克兰证券交易所
-~J5aG[@~> auction 拍卖
!YO'u'4<aK auctioneer 拍卖商
Mg}/gO% o audit 审计；核数
gE*7[*2?t Audit Commission 审计署
u^'X>n)oL# Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
H;AMRL o4z 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{lS&PRlg audit review 帐目审查
Wzff p}V Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
"Il) _Ui audited account 审计帐目；经审计的帐目
i;qij[W. z audited annual account 经审计的周年帐目
u+6L>7t88I audited balance sheet 经审计的资产负债表
D^s#pOZS auditor 核数师；核数主任；审计师
&>Z;>6J, auditor's certificate 核数师证明书；审计师证明书
[\fwnS_1 auditor's report 核数师报告；审计师报告
E}0g Aussie bond 澳元债券
1jBIi austerity budget 紧缩预算
]sP Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
3;uLBuZOCN Australia All Ordinaries Index 澳洲所有普通股票指数
vq3:N' Australian Dollar [AUD] 澳元
g#1 Y4 Australian Options Market 澳大利亚期权市场
XXwo(trs~= Australian Securities Commission 澳洲证券事务监察委员会
g& . OJ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
E d_Fx' Australian Stock Exchange 澳大利亚证券交易所
5~[][VV^ Austrian Schilling [ATS] 奥地利先令
F]N?_ bo authentication 认证；鉴证
\?Xoa"^ authority to purchase 委托购买证；委购书
h^,L ) E authorization 认可；核准；授权；授权书
W"t^t|H'~ authorization by direction 指示授权
b>#dMRK authorization by instruction 指令授权
;/ |tU
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psiuoYf authorization of unit trust 单位信托的认可
heW QPM|s authorized agent 指定代理人
I x(,gDN authorized capital 法定资本
CZy3]O"qW authorized clerk 出市员
y>T> authorized dealer 认可交易商
Cd6th
F) authorized financial institution 认可财务机构
33~8@]b authorized fund 认可基金
z 'O+B} authorized fund house 获授权的基金公司；认可基金公司
k1P'Q&Na authorized institution 认可机构
qMA";Frt3N authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
tU!Yg "4Q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
fb[lL7 authorized insurer 获授权保险人；获认可承保人
Z rgv* authorized investment 特准投资项目
+.rOqkxJ authorized person 获授权人
k3Puq1H authorized representative 获授权代表
"|,KXv') authorized share capital 法定股本
~GJ;;v1b2 automated quotation system 自动报价系统
/Q89 y[ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Q TN24 q4 自动交易系统〔香港期货交易所有限公司〕
#_IuB) qy automatic adjustment mechanism 自动调整机制
{ +Wknm% automatic adjustment system 自动调整系统
oxI? 7dy5 Automatic Clearing House 自动票据交换所
7G Erh, automatic exchange rates accumulation system 自动化汇率累集系统
Q$k#q<+0 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
+T,A^(&t automatic teller machine [ATM] 自动柜员机
b53s@7/mq autopay 自动转帐
:}#j-ZCC"
available assets 可用资产
|-cXb.M[ available fiscal reserve 现存财政储备
1IT(5Mleb available profit 可用利润
7j#Ix$Ur Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
bkpN`+c average 平均；平均数；海损
X68.*VHh0 average basic salary 平均基本薪金
Ty7 `& average consumer expenditure 平均消费开支；一般消费开支
F$:UvW@e1 average cost 平均成本
JnqP`kYbTE average cost of land production 增辟土地平均成本
P)Oe?z;G? average daily turnover 平均每日成交额
B"5x s average daily wage rate 平均每日工资率
QOPh3+.5 average expenditure pattern 平均开支模式
SL+n y(y average growth rate 平均增长率
eQ6wEeB9 average net fixed assets 固定资产平均净值
X Vo+ <& average of relatives 相对价格平均数
2\#$::B9 average price 平均价格
}!|$;3t+c average propensity to consume 平均消费倾向；一般消费倾向
>@-. rkd( average propensity to save 平均储蓄倾向；一般储蓄倾向
J!3; \ average rate 平均率
hl)jE
06 average revenue 平均收入；平均收益
uc]5p(9Hb average stock 平均库存；平均存货
'*@=SM average yearly rent 平均年租
#i*PwgC%_ avoidance of double taxation 避免双重课税
\O,yWyU4 avoidance of tax 避税
