A:
JI[8 n$pr] A share Ａ股；甲类股份
S(Af o` abatement of tax 减税；减扣免税额
46}U +> ABN AMRO Bank N.V. 荷兰银行
"D
_r</b above-the-line expenditure 线上项目支出；经常预算支出
Q?i_Nl/| above-the-line receipt 线上项目收入；经常预算收入
B=TUZ) ABSA Asia Limited 南非联合亚洲有限公司
1H-Y3G> jN absolute change 绝对数值变更
q4[}b-fF absolute expenditure 实际开支
SG)Fk *1 absolute guideline figure 绝对准则数字
~j'D%:[+VH absolute interest 绝对权益
a#=d{/ ab absolute order of discharge 绝对破产解除令
Eo6N'h >h absolute profit margin 绝对利润幅度
5G}4z>-]F) absolute value 实值；绝对值
G 0UaE1n absolutely vested interest 绝对既得权益
ZOEe -XW absorbed cost 已吸收成本；已分摊成本
Xe %J{ absorption 吸收；分摊；合并
ua F- 3 absorption rate 吸收率；摊配率；分摊率
k~ 8-E u1 ACB Finance Limited 亚洲商业财务有限公司
KMj\A
d acceptable form of reciprocity 合理的互惠条件
ChTq !W acceptable rate 适当利率；适当汇率
+ +}!Gfc?s acceptance agreement 承兑协议
X[o+Y@bc acceptance for honour 参加承兑
tTy !o= acceptor 承兑人；接受人；受票人
ed,A'S= d acceptor for honour 参加承兑人
e,xL~P{| accident insurance 意外保险
O JcS%-~ Accident Insurance Association of Hong Kong 香港意外保险公会
LeLUt<4~ accident insurance scheme 意外保险计划
{$z54nvw$ accident year basis 意外年度基准
4u:SE accommodation 通融；贷款
jsN[Drr a accommodation bill 通融票据；空头票据
K z"3ba}KH accommodation party 汇票代发人
/*qRbN account balance 帐户余额；帐户结余
h ik.qK account book 帐簿
?}KRAtJ8 account collected in advance 预收款项
Ab@ G^SLX account current book 往来帐簿
:*}Q/]N account of after-acquired property 事后取得的财产报告
)%K<pIk account of defaulter 拖欠帐目
%] 4Tff account payable 应付帐款
L]k BY2c account payee only [A/C payee only] 只可转帐；存入收款人帐户
<gF]9 %2E account receivable 应收帐款
m.K cTM%j account receivable report 应收帐款报表
9r? Z'~,Za account statement 结单；帐单；会计财务报表
bTum|GWf account title 帐户名称；会计科目
]I\GnDJ^ accountant's report 会计师报告
=P ( *j7= Accountant's Report Rules 会计师报告规则
uyWheR accounting and auditing procedure 会计与审计程序；会计与核数程序
Z~J]I|R: Accounting Arrangements 《会计安排》
:0r ,.) accounting basis 会计基础
e=0]8l>\ V accounting by Official Receiver 破产管理署署长呈交的帐目
%y RGN Accounting Circular 《会计通告》
XRV]u|w=g accounting class 会计类别
U!(.i1^n accounting date 记帐日期；会计结算日期
Hh% !4_AMw accounting for money 款项核算
eN=jWUoCh Accounting Officer 会计主任
3YvKHn|V" accounting period 会计报告期；会计期
~m6=s~Vn accounting policy 会计政策；会计方针
t1?aw< accounting practice 会计惯例
Z mJ<h& accounting principle 会计准则
n~ *|JJ*` accounting record 会计记录
7 9t E accounting report 会计报告
?8-Am[xH Accounting Services Branch [Treasury] 会计事务部〔库务署〕
;M3%t=KV Accounting Society of China 中国会计学会
]>X_E%`G<b accounting statement 会计报表
_9h$8(wjn accounting system 会计制度；会计系统
.TGw+E1k accounting transaction 会计事项；帐务交易
( DiduS J accounting treatment 会计处理
?@'&<o0p# accounting year 会计年度
aD: #AmbJ accretion 增值；添加
[ ~9UsHfH accrual 应计项目；应累算数目
O52 /fGt accrual basis 应计制；权责发生制
x"b'Pmw accrual basis accounting 应计制会计；权责发生制会计
DG;7+ 2U accrue 应累算；应计
P 2WAnm accrued benefit 应累算利益
oai=1vt@
accrued charges 应计费用
|oPRP1F-;e accrued cumulative preference share dividend 应累算的累积优先股股息
N9w"Lb accrued expenses 应累算费用
36=aahXd\ accrued interest payable 应付利息；应计未付利息
(uC8M,I\ accrued interest receivable 应收利息；应计未收利息
pQiC#4b accrued right 累算权益
]DNPG" accruing profit 应累算的利润
]}v]j`9m% accumulated fiscal reserve 累积财政储备
bIU.C|h@ accumulated profit 累积利润；滚存溢利
p [Po*c.b accumulated reserve 累积储备
hP"2X"kz& accumulation of surplus income 累积收益盈余
C y;UyZ acquired assets 既得资产
q}LDFsU acquisition 收购；购置；取得
i\sBey ND" acquisition cost 购置成本
>bW=oTFz acquisition expenses 购置费用
4mvR]: G acquisition of 100% interest 收购全部股权
E.K^v/dNdq acquisition of control 取得控制权
jo e)b acquisition of fixed assets 购置固定资产
,CqWm9 acquisition of shell “买壳”
"`% ,l|D acquisition price 收购价
[M\ an6h6O act of God 天灾
Jy(G
A acting partner 执事合伙人
GL
n M1 active market 买卖活跃的市场；交投畅旺的市场；旺市
;u<Ah?w=Z active partner 积极参与的合伙人
<X)\P}"L4 active trading 交投活跃
3]*Kz*i actual circulation 实际流通
^FLs_= E actual cost 实际成本
:{%[6lE^G actual expenditure 实际开支；实际支出
2^o7 ^S actual income 实际入息；实际收入；实际收益
es)^^kGj6f actual market 现货市场
tkj-.~@g0' actual price 现货价；实际价格
>.
K actual profit 实际利润
flmQNrC.8 actual quotation 实盘；实际价位；实际报价
\FsA-W\X actual year basis 按实际年度计算
0/GBs~P actuals 实货
kvwnqaX actuarial investigation 精算调查
iHPsRq! actuarial principle 精算原则
$*0-+h actuarial report 精算师报告
]h S:0QE Actuarial Society of Hong Kong 香港精算学会
m4/qxm"Dx: actuarial valuation 精算师估值
qZd*'ki< actuary 精算师
`Z;Z ^c ad referendum agreement 暂定协议；有待覆核的协定
'[ #y| ad valorem duty 从价税；按值征税
u9"=t ad valorem duty system 从价税制
|3]/C rR_ ad valorem fee 从价费
~Zr}QO}G ad valorem tariff 从价关税
\;&;K'
additional allowance 额外免税额
&E&~9"^hQL additional amount for unexpired risk 未过期风险的额外款额
Pe@# 6N ` additional assessable profit 补加应评税利润
od)TQSo additional assessment 补加评税
&s".hP 6 additional commitment 额外承担
z H]oAu=H additional commitment vote 额外承担拨款
e0P[,e*0 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~ (R=3 additional dependent parent allowance 供养父母额外免税额
5 bI :xL} additional provision 额外拨款
K%J?'- additional stamp duty 附加印花税
-.h)CM@L additional tax 补加税罚款；补加税款
vD#U+ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
(=!At)O adjudged bankrupt 被裁定破产
l eC!Yj adjudicated bankrupt 裁定破产人
R/~ !km adjudication fee 裁定费；评定印花税额手续费；评估契据费
1$0Kv vg[ adjudication of bankruptcy 裁定破产；宣告破产
x9 > ho adjudication of insolvency 裁定无力偿还债务
G n2{C% adjusted actual 经调整的实数；调整后的实数
=o 9s?vOJ adjusted current assets 经调整的流动资产；调整后的流动资产
s;vt2>;q+e adjusted figure 经调整的数字；调整后的数额
AX v
q~XE adjusted liabilities 经调整的负债；调整后的负债
jSp&\Wj b adjusted loss 经调整的亏损；调整后的亏损
Qf~>5(,h 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
M {jXo%C adjusted profit 经调整的利润；调整后的利润
uMQI Aapb adjusted surplus 经调整的盈余额；调整后的盈余额
L3%frIUd adjusted value 经调整的价值；调整后的价值
{xZ Y4b2 adjustment 调整；修订；理算〔保险〕
a&%aads adjustment centre 调剂中心
~0p8joOH adjustment lag 调整过程的时间差距；调整时差
?, pwYT0g adjustment mechanism 调整机制
q=X <QhK adjustment of loss 亏损调整
"KIY+7@S} adjustment process 调整过程；调整程序
T 1d@=&0" adjustment range 调整幅度
vFk@
administered exchange rate 受管制汇率
sBadiDG~9 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Jx+6Kq( administration expenses 行政费用
9Vt
^q%DC administration fee 手续费；行政费
8Yq06o38C administration in bankruptcy 破产管理
$\u\ 4 n administration order 遗产管理令
pq)
= administrator 管理人；遗产管理人
Lp&nO administrator of the estate 遗产管理人
=2 HY]H admission of debt 债项承认书
,?8a3% admission of proof 接纳债权证明
nq!=9r advance 放贷款项；垫付款项；预支款项；预付款项
IH`Q=Pj advance account 暂支帐目；预付款帐户
FDl/7P`b( advance compensation 预付补偿金
jF?0,g advance from shareholder 股东垫款
\ *t\=4 advance pending reimbursement 预支以待日后付还
DSLX/u o1 advanced economy 先进经济体系
XY'= _5t advancement 预付；预付财产
fJ*^4 advances warrant 垫款令
(9u`(|x advancing 贷出
d ~ M; adverse balance 逆差
0T`Qoo>u adverse exchange 逆汇
E>_Rsw * advertisement addressed to shareholders 在报章刊登的致股东通告
b\"F6TF: advice for collection 托收通知书
6:2* < advice of drawing 提款通知书；汇票通知书
"p O advice of payment 付款通知
{?yVA Advisory Committee [Securities and Futures Commission]
^Gd1 T 谘询委员会〔证券及期货事务监察委员会〕
d_,My lk Advisory Committee on Diversification 经济多元化谘询委员会
O&7.Ry
m affidavit 誓章；遗产申报誓章
{"'M2w:|D1 affidavit of no receipt 述明无收款的誓章
4np2I~ ! affiliate 联号；联营公司；附属公司
) f~;P+ affiliated company 附属公司；联号；联营公司
}`w(sec:3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
|m-N5$\IC affordability 负担能力
4#(/{6J African Development Bank [AfDB] 非洲开发银行
OL\-SQ& after-acquired property 事后取得的财产
A-r;5?S after-hours dealing 市后交易
&oMEz 0 after-tax profit 税后盈利；税后利润；税后溢利
i431mpMa agency agreement 代理协议
T:Cq}4k< agency expenses 代理机构的开支
&oG>Rqkm agency fee 代理费
Qf_N,Bq{a Agency Law 《代理法》
X`g<"Ka agent 代理人；承销人
(1CP]5W agent of company 公司代理人
4XAB_Q agent's fee 代理人费；经纪费
g"/n95k< aggregate 总计；总数；总体数字
VrW]|jIu* aggregate amount 总款额；总额
]|3hK/ aggregate assets and liabilities 总体资产与负债
3Ws (],Q aggregate at constant price 按固定价格计算的总体数字
~u*4k:2H aggregate demand 总需求
~3s ?.[}d aggregate gross position 总持仓量
Y^]n> X aggregate limit 总限额
o`CM15d*7o aggregate of salaries tax 合计薪俸税
% f;v$rsZ aggregate performance 总体表现；总体业绩
RJ?)O#} aggregate supply 总体供应
"[
S[vkI aggregate surplus 总盈余
x;W!sO@$ aggregate total 整体总额
qXtC7uNj$ aggregate value 总值；合计价值
_`SD G5 aggregated basis 合计基准
!mK()# 6 aggregated net chargeable income 合计应课税入息实额
Sd6O?&( aggregation 合并计算；合计；总和
W<q<}RSn aggregation of incomes of husband and wife 夫妇入息合并计算
% i? aggregation of property 财产的总和
Py*WHHO agio 差价；贴水
,It0brF 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》
j* QdD\) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
: ?f+* 《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》
QP(d77 n Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
L!JC)p. 《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》
Pjh;;k|V Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
BZ\="N#f 《香港政府和大韩民国政府关于相互促进和保护投资协定》
KOg,V_(I agreement for a settlement 授产协议
g} `g>&l5 agreement for assignment 转让协议
ILCh1=?{9r agreement for sale 售卖协议；买卖协议
;\th.!'rn agreement for sale and purchase 买卖协议
.J -k^+- agreement for the payment of interest 支付利息协议
4 6v C/ agreement for the repayment of money 还款协议
">7xSWR*4 agreement of reinsurance 再保险协议
LHtO|Utn( Agricultural Bank of China 中国农业银行
ddL3w Q air passenger departure tax 飞机乘客离境税
v^eAQoFLhN Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
>C,0}lj airport tax 机场税
rZ,qHM alcohol duty 酒精税
tzN9d~JZ alienation 让与；让渡；转让
ds*gL ~k^ alimony 生活费；赡养费
1R_@C.I All Ordinaries Index [AOI] 所有普通股指数
w&IYCYK_ all risks 全险；综合险
O\7x+^. All Sales Record for Stock Market 《股票市场成交报告》
Q7u|^Gu,5 Allied Capital Resources Limited 新联财务有限公司
#c:@oe4v all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=H7p&DhD [ allocation letter 拨款信件
Y1lUO[F j allocation of fund 分配款项；预留款项
\X
%#-y allocation of profit 利润分配；溢利分配
Sc k!w 3 allocation warrant 拨款令
r Hq1%)B allotment 分配；配股
$l)RMP} allotment notice 股份配售通知；配股通知
[ DpOI allotment of shares 股份分配
C1A X allowable 可获宽免；免税的
uNy-r`vg allowable business loss 可扣除的营业亏损
->qRGUW allowable expenses 可扣税的支出
JRBz/ j allowance 免税额；津贴；备抵；准备金
Hva!6vwO%O allowance for debts 债项的免税额
JAHmmNlW allowance for depreciation by wear and tear 耗损折旧免税额
k|x mZA* allowance for funeral expenses 殡殓费的免税额
]|F`;} 7 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Eet/l]e#a allowance for repairs and outgoings 修葺及支出方面的免税额
=0&Xdx X allowance to debtor 给债务人的津贴
n%h00 9 -5 alteration of capital 资本更改
z~ Zm1tZs alternate trustee 候补受托人
|j"C52Q amalgamation 合并
$Ud9v 4 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
"u^2 ! d ambit of charges 征税范围；收费范围
HpbwW=;V amended valuation 经修订的估值
TS#1+f]9J< American Commodities Exchange 美国商品交易所
=_&,^h@'3e American Express Bank Limited 美国运通银行
idBd aZg American Stock Exchange 美国证券交易所
n jd2 amortization 摊销
lL V D`) amount due from banks 存放银行同业的款项
R)d_ 0N g amount due from banks abroad 存放海外银行同业的款项
3B[tbU( amount due from holding companies 控股公司欠款
4qDa: D"5 amount due from local banks 存放本港银行同业的款项
g&RhPrtl amount due to banks 银行同业的存款
`Zp*? amount due to banks abroad 海外银行同业的存款
[W$x5|Z}Q amount due to holding companies 控股公司存款
E_& ;.hw amount due to local banks 本港银行同业的存款
0R unex[ amount due to outport banks 外埠银行同业的存款
atZNX1LD[/ amount for note issue 发行纸币的款额
h_X'O3r amount of bond 担保契据的款额
no\G
># amount of consideration 代价款额
1V5N)ty amount of contribution 供款数额
'3^_:E5y amount of indebtedness 负债款额
%dw0\:P?Q amount of principal of the loan 贷款本金额
jB -A d8 amount of rates chargeable 应征差饷数额
D7 R;IA-w amount of share capital 股本额
% A
5s?J? amount of sums assured 承保款额
fC "? r6d amount of variation 变动幅度
<> HI(6\@Z amount of vote 拨款数额
gRs @T<k2 amount payable 应付款额
%>nAPO+e amount receivable 应收款额
F6{
O Amsterdam Stock Exchange 阿姆斯特丹证券交易所
QBmARQ analysis 分析
k K/>,Eg ancillary risk 附属风险
0dx%b677d annual account 周年帐目；周年帐目报表；年度决算；年结
6I~M8Lo ; annual accounting date 年结日期
N WwKp? annual allowance 每年免税额；年积金；年度津贴；年津
`-s]d q annual balance 年度余额
|@rf#,hTDp annual disposable income 每年可动用收入
%N\45nYU: annual estimates 周年预算
!*^+7M annual fee 年费
e}gGl<((g annual general meeting 周年大会
(CDh,ZN;| annual growth rate 年增率；每年增长率
=s AOWI,8! annual long-term supplement 长期个案每年补助金
7F]oK0l_ annual pensionable emolument 可供计算退休金的年薪
-iy 1 7$ annual report 年报
}K.)yv n Annual Report on the Consumer Price Index 《消费物价指数年报》
P2>_qyX annual return 周年报表；周年申报表；每年报税表格
cgcU2N6y; Annual Return Rules 《周年报表规则》
9R+ qw annual review of consumer prices 每年消费物价回顾
v araBFD annual roll-forward basis 逐年延展方式
1h]nE/T.O annual salary 年薪
).Z
U0fV annual statement 年度报表；年度决算表
` )=sQ 2P 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
\Pfm>$Ib= annuitant 年金受益人
}lkU3Pf1U annuity 年金
A;xH{vo{ annuity contract 年金合约
s z7<u| annuity on human life 人寿年金
DBfq9%J _ antecedent debt 先前的债项
&4t= Y`]SL ante-dated cheque 倒填日期支票
}P!:0w3 anticipated expenditure 预期开支
?S)Pv53>} anticipated net profit 预期纯利
$*fEgU% c anticipated revenue 预期收入
TD ;u" anti-inflation measure 反通货膨胀措施
o|KmKC n> anti-inflationary stance 反通货膨胀立场
Fyz1LOH[X apparent deficit 表面赤字
FLumI-se! apparent financial solvency 表面偿债能力
m 2% apparent partner 表面合伙人
4 1C6ey application for personal assessment 个人入息课税申请书
gf;B&MM6 application of fund 资金应用
n wJub$5 application to release as liquidator and to destruct the books of accounts and documents
N mNj 0& 申请免除清盘人职务及毁灭帐簿与文件
y7b>>|C appointed actuary 委任精算师
,[| i^ appointed auditor 委任核数师；委任审计师
2j^8{Agz appointed trustee 委任的受托人
lR
ZuXo9< appointer 委任人
Q:b> 1 apportioned pro rata 按比例分摊
_P_R`A)" apportionment 分配；分摊
Re;[S[D7 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
RLh%Y>w apportionment formula 分摊方程式
#FGj)pu apportionment of estate duty 遗产税的分摊
MR":a T appraisal 估价；评估
|@D%y & appreciable growth 可观增长
CrGDo9JdvT appreciable impact 显着影响
U4NA'1yo appreciable increase 可观增长
+ VhD]! appreciation 增值；升值
{bNKyT appreciation against other currencies 相对其他货币升值
n7#}i2: appreciation of the exchange value of Hong Kong dollar 港元汇值上升
R4f_Kio appreciation tax 增值税
G7#<Jo<8 appropriation 拨款；拨用；拨付
.A6Jj4`- appropriation account 拨款帐目
?Ql<s8 Appropriation Bill 拨款法案
|dqAT . appropriation-in-aid system 补助拨款办法
gr >>]C$ approved assets 核准资产
C%P"\>5@ approved basket stock 认可一篮子证券
x*_'uP o S approved budget 核准预算
r [n vgzv@ approved charitable donation 认可慈善捐款
O3L:v{Kn approved charitable institution 认可慈善机构
GZiN&}5e approved currency 核准货币；认可货币
K{G\=yJ(( approved estimates 核准预算
" V4ru&a approved estimates of expenditure 核准开支预算
I(Q3YDdb approved overseas insurer 核准海外保险人
y $>U[^G[ approved overseas trust company 核准海外信托公司
5F 5 )Bh approved pooled investment fund 核准汇集投资基金
H1ox>sC approved provident fund scheme 认可公积金计划
G $iC@,/ approved provision 核准拨款
V(!-xu 1, approved redeemable share 核准可赎回股份
)K 0rPnYV approved regional stock 认可地区性证券
8{%[|Y e approved retirement scheme 认可退休金计划
0e~4(2xK approved subordinated loan 核准附属贷款
Q$S|L C arbitrage 套戥；套汇；套利
RZ9chTX/ arbitrageur 套戥者；套汇者
\avgX ndI arbitrary amount 临时款项
8Dc'"3+6 arrangement 措施；安排；协定
-H](2} arrears 欠款
N9AM% H$7 arrears of pay 欠付薪酬
s+ ] 6X*) arrears of revenue 逾期未收税款；逾期未收的帐项
HqKD]1 articles of association 组织章程；组织细则；组织章程细则
tc<HA7vpt~ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
)cRP6 = ascertainment of profit 确定利润
1NU@k6UHl "Asia Clear" “亚洲结算系统”
}ILg_>uq[ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
li)shp) Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
:}~B;s0M\ Asian Development Fund [ADF] 亚洲发展基金
[G} l; Asian dollar bond 亚洲美元债券
k%sh ;1. Asian dollar market 亚洲美元市场
|s[k= /~" Asian dollar rate 亚洲美元利率
UV)!z gP Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
vt2A/9_Z% Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
~&8bVA= . asked price 沽盘；喊价；索价；卖方报价
":Ll. =! assessable income 应评税入息
kKNrCv@64d assessable loss 应评税亏损
6tT*b@/_o assessable profit 应评税利润
CDD Om8 assessable value 应评税值
l%xjCuuhU assessed profit 估定利润
@ ]:GTrs assessed value 经评估价值
,g bQqoLV assessment 评税；评定；估价；评税单
J*r%b + assessment number 评税编号；估价编号
hT$/ B| assessment of additional tax 补加税评税
:)Z.! assessment of performance 业绩评估；实绩评价
b#{[Pk,w9 Assessor 评税主任
] @mV9:n{ asset price bubbles 资产价格泡沫
#BwkbOgr asset-backed securities 具资产保证的证券
eQ eucmQd{ assets accretion 资产增值
4X:S#z
assets and liabilities 资产与负债
J4^a D;j assets betterment statement 资产递增表；资产改进表
]w9\q*S] assets lending 实物放款；有抵押贷款
8al% F_r] assets of the company passing on the death 死者去世时转移的公司资产
0X4%Ccs assets pledged as security for liabilities 用作负债抵押的资产
[<A|\d'x assets portfolio 资产投资组合
2VA mL7) assets price 资产价格
4A~1Z,"%v( assets quality 资产质素
DH{ ^9HK assets realization 资产变现
ycSC'R assets refinancing arrangement 资产再集资安排
g/e2t=qP assets securitization 资产证券化
]='z Y3 assets situated outside Hong Kong 在香港以外地方的资产
D eM/B5qw assets stripping 削减资产；拆卖资产
%Ig3udcY? assets value 资产值
IO]%AL( .; assignee 承让人
` @Tl7I\ assignment 转让；转让书；转让契
,7w[r<7 assignment of interest 权益转让
m?pm)w assignment of letters patent and trade mark 专利证书及商标转让
<aGfQg|554 assignment of property 物业转让；物业转让书
Zdll}nO"E assignment right 转让权
-_"6jU assignor 转让人
:]k`;;vh associate 有联系的人；有关连人士；相联者；合伙人；联系人
$"6O92G(hJ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
U8R*i7 associate member 附属会员
OykYXFv* associated body corporate 相联法人团体
s^ R i g[ associated company 相联公司；联属公司
+*ZF52hy| associated corporation 相联法团
6-h(305A Association of Chartered Certified Accountants [ACCA] [United Kingdom]
+{p S2I}d 公认会计师公会〔英国〕
A1V^Gi@i Association of Futures Exchange Brokers 香港期货经纪协会
{S5H H" Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
kF29~ association of underwriters 承保人组织
0}iND$6@a assumption of control 接管
FJ(}@U}57 assurance 担保；保险；转易；转易书
t w%z!u[a assurance of interest 权益的转易
tg' 2 v/ at 19XX price 按一九ＸＸ年价格计算
`78) |a*R. at a discount 按赔价计算；按贴水价格计算；打折扣
[5sa1$n96G at a premium 按溢价计算；按升水价格计算
]pP: at call 通知付款；按通知
3"y,Ut KGa at constant market price 按固定市价计算
Ht=h9}x"g at constant price 按固定价格计算
}D\ i1/Y at cost 按成本计算
~_Q1+ ax} at current market price 按当时市价计算；按现时市价计算
aX{i at current price 按当时价格计算；按现时价格计算
g6~B|?! at factor cost 按要素成本计算；按生产要素成本计算
'n4$dv% q at money-of-the-day price 按付款当日价格计算
X4Y!Z/b at or better 按指定或较佳价位〔买卖指令〕
} 0z] sYI at par 按面值计算；平价
t } q \. at sight 见票即付
AI\|8[kf0 at the close 按收市盘
we;QrS(Hi at the opening 按开市盘
:o+&>z attestation 见证；见证条款
b?{ \t; at-the-money option 平价期权
< k?jt attorney 受权人；受托代表人
EsKOzl[c: attornment 新拥有人承认书
Hklg f attributable profit 可归属利润
>% {H >?Hn attributable share value 可归属股份价值
ud,=O X q Auckland Stock Exchange 奥克兰证券交易所
~Ddlr9Ej auction 拍卖
yV/A%y-P auctioneer 拍卖商
# 8fq6z|JZ audit 审计；核数
@Rp#*{ Audit Commission 审计署
Nr#" 5<W Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
2 E*h,Mo 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
}SZU'lYHoM audit review 帐目审查
c6_i~0W56 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
IFfB3{J audited account 审计帐目；经审计的帐目
4fa2_ audited annual account 经审计的周年帐目
1aBQ.- E- audited balance sheet 经审计的资产负债表
"[t b-$ER auditor 核数师；核数主任；审计师
&D*22R4{CX auditor's certificate 核数师证明书；审计师证明书
ZI/Ia$O auditor's report 核数师报告；审计师报告
mcqLN 5 Aussie bond 澳元债券
r }Ec_0_lt austerity budget 紧缩预算
S @[B?sNj Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
6
r}R%{ Australia All Ordinaries Index 澳洲所有普通股票指数
\4 5%K|
Australian Dollar [AUD] 澳元
0G}]d17h o Australian Options Market 澳大利亚期权市场
m6
@,J?X Australian Securities Commission 澳洲证券事务监察委员会
(D1 $ & Australian Society of Certified Practising Accountants 澳洲执业会计师公会
1'Y7h;\~\ Australian Stock Exchange 澳大利亚证券交易所
Q dtGFY4f, Austrian Schilling [ATS] 奥地利先令
eUeOyC authentication 认证；鉴证
N^;rLrm* authority to purchase 委托购买证；委购书
" }oH3L authorization 认可；核准；授权；授权书
=LHz[dSL authorization by direction 指示授权
_,{R3k authorization by instruction 指令授权
u#r[JF9LP authorization by warrant 令状授权
+4]31d&3 authorization of unit trust 单位信托的认可
h}knn3"S authorized agent 指定代理人
5 w#7B authorized capital 法定资本
T (2*P5 %& authorized clerk 出市员
^a{cK authorized dealer 认可交易商
1b4/ authorized financial institution 认可财务机构
$zv&MD!&h authorized fund 认可基金
nTQ &nu! authorized fund house 获授权的基金公司；认可基金公司
0AWOdd>. authorized institution 认可机构
rIJv(&l authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
:j} 4F authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
`#x}- A$ authorized insurer 获授权保险人；获认可承保人
t+<?$I[ authorized investment 特准投资项目
fNnX{Wq authorized person 获授权人
@=G6fW: authorized representative 获授权代表
qnCJrY6] authorized share capital 法定股本
5nSi29C automated quotation system 自动报价系统
x}B_;&>&"_ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ll 8Zo+-[ 自动交易系统〔香港期货交易所有限公司〕
L$Yg*]\ automatic adjustment mechanism 自动调整机制
CS|al (?~ automatic adjustment system 自动调整系统
%|\Af>o4d Automatic Clearing House 自动票据交换所
|p\vH#6y+ automatic exchange rates accumulation system 自动化汇率累集系统
xq-TT2}<L Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
pf[m"t6G~ automatic teller machine [ATM] 自动柜员机
S&Szc0-|k autopay 自动转帐
Bt[Wh@ available assets 可用资产
lJIcU
RI4 available fiscal reserve 现存财政储备
! Pf6UNN' available profit 可用利润
`y0u(m5 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
z8-dntkf average 平均；平均数；海损
NL} Q3Vv1. average basic salary 平均基本薪金
}ofx?s} average consumer expenditure 平均消费开支；一般消费开支
L-z9n@=8\ average cost 平均成本
Gw1 Rp average cost of land production 增辟土地平均成本
N&jHU+{OU average daily turnover 平均每日成交额
TcKt average daily wage rate 平均每日工资率
PqVz ^(Wz average expenditure pattern 平均开支模式
N6UPD11}6 average growth rate 平均增长率
` 5lW average net fixed assets 固定资产平均净值
@:%p#$V average of relatives 相对价格平均数
WkUV)/j average price 平均价格
On*pI37(\ average propensity to consume 平均消费倾向；一般消费倾向
3<R8_p average propensity to save 平均储蓄倾向；一般储蓄倾向
8K@>BFk1. average rate 平均率
N 3$%!\~O average revenue 平均收入；平均收益
N.D7 average stock 平均库存；平均存货
#Bo3 :B8 average yearly rent 平均年租
r~q 3nIe/, avoidance of double taxation 避免双重课税
(T 8In avoidance of tax 避税
