A:
*5R91@xt A share Ａ股；甲类股份
?) FY7[x . abatement of tax 减税；减扣免税额
a >Xq ABN AMRO Bank N.V. 荷兰银行
SW=%>XKkh above-the-line expenditure 线上项目支出；经常预算支出
kI/%|L%6 D above-the-line receipt 线上项目收入；经常预算收入
FO?I}G22 ABSA Asia Limited 南非联合亚洲有限公司
p&3~n:
Fo absolute change 绝对数值变更
bE2{^5iG absolute expenditure 实际开支
A9M/n ^61 absolute guideline figure 绝对准则数字
RJLhR_t7n absolute interest 绝对权益
T$s )aM absolute order of discharge 绝对破产解除令
a ` S3v absolute profit margin 绝对利润幅度
eHH9#Vrhc$ absolute value 实值；绝对值
mp17d$R- absolutely vested interest 绝对既得权益
3H,>[&d absorbed cost 已吸收成本；已分摊成本
)-S;j)(+ absorption 吸收；分摊；合并
T% 1Kh'92 absorption rate 吸收率；摊配率；分摊率
H^8 t/h ACB Finance Limited 亚洲商业财务有限公司
|p":s3K"Hy acceptable form of reciprocity 合理的互惠条件
]d,#PF acceptable rate 适当利率；适当汇率
R!7a;J} acceptance agreement 承兑协议
p O IfKd acceptance for honour 参加承兑
P%Wl`NA P acceptor 承兑人；接受人；受票人
3vF-SgCV acceptor for honour 参加承兑人
"
{Nw K accident insurance 意外保险
S{ qn^\0 Accident Insurance Association of Hong Kong 香港意外保险公会
q@iZo,Yk accident insurance scheme 意外保险计划
=lS@nRH accident year basis 意外年度基准
T1fX[R ^\ accommodation 通融；贷款
\h7XdmA]~ accommodation bill 通融票据；空头票据
O] \eMM& accommodation party 汇票代发人
60%EmX
; account balance 帐户余额；帐户结余
/n#t.XJY* account book 帐簿
-.hH,zm account collected in advance 预收款项
,4kipJ!,yK account current book 往来帐簿
(r$QQO) / account of after-acquired property 事后取得的财产报告
W[.UM account of defaulter 拖欠帐目
?XO} 6q<tM account payable 应付帐款
7' TXR[ account payee only [A/C payee only] 只可转帐；存入收款人帐户
g<N3 L [ account receivable 应收帐款
&}vc^io account receivable report 应收帐款报表
B~/ejC! account statement 结单；帐单；会计财务报表
&3'zG) account title 帐户名称；会计科目
vX"jL accountant's report 会计师报告
gj1l9>f>]a Accountant's Report Rules 会计师报告规则
1A/li% accounting and auditing procedure 会计与审计程序；会计与核数程序
D[CEg2$y Accounting Arrangements 《会计安排》
]e]hA@4 accounting basis 会计基础
vKNxL^x accounting by Official Receiver 破产管理署署长呈交的帐目
;#6j9M0 Accounting Circular 《会计通告》
w 0$l3^}z accounting class 会计类别
C~:!WRCz accounting date 记帐日期；会计结算日期
iVb#X# accounting for money 款项核算
wq`\p['Q, Accounting Officer 会计主任
p?eQN
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HZzdelo accounting policy 会计政策；会计方针
,Y 2){8#l accounting practice 会计惯例
+0FmeM&`h_ accounting principle 会计准则
8:4`q 9 accounting record 会计记录
h_ J|uu accounting report 会计报告
j=T G&#e Accounting Services Branch [Treasury] 会计事务部〔库务署〕
fO$~jxR. Accounting Society of China 中国会计学会
cLCzLNyKl accounting statement 会计报表
*saO~.-;4 accounting system 会计制度；会计系统
D`r_ Dz accounting transaction 会计事项；帐务交易
p&, 2@(Q accounting treatment 会计处理
kR|(hA,$N accounting year 会计年度
z}*74lhF accretion 增值；添加
;/<J& #2. accrual 应计项目；应累算数目
Q5qQ%cu accrual basis 应计制；权责发生制
Y([vma>U] accrual basis accounting 应计制会计；权责发生制会计
sBD\;\I accrue 应累算；应计
XW9
[VUW~ accrued benefit 应累算利益
y5 bELWA accrued charges 应计费用
R B M4_L accrued cumulative preference share dividend 应累算的累积优先股股息
$)Pmr1== accrued expenses 应累算费用
*`.4M)Ym~ accrued interest payable 应付利息；应计未付利息
LjA>H>8%[ accrued interest receivable 应收利息；应计未收利息
&y=~:1&f accrued right 累算权益
pM'AhzS accruing profit 应累算的利润
Og3bV_," accumulated fiscal reserve 累积财政储备
(_O_zu8_ accumulated profit 累积利润；滚存溢利
9:jZ3U accumulated reserve 累积储备
cE0Kvqe` accumulation of surplus income 累积收益盈余
Ok2>%e acquired assets 既得资产
YC0FXN V acquisition 收购；购置；取得
*FEY"W+bY acquisition cost 购置成本
9Fm><,0'u acquisition expenses 购置费用
2d Px s:8& acquisition of 100% interest 收购全部股权
"Crm\UI6 acquisition of control 取得控制权
!t 92_ y 3 acquisition of fixed assets 购置固定资产
bAqaf#}e acquisition of shell “买壳”
iv62 Fs' acquisition price 收购价
gA gP(" act of God 天灾
ZICcZG_y acting partner 执事合伙人
{,rVA(I@ active market 买卖活跃的市场；交投畅旺的市场；旺市
Nm]\0m0p-
active partner 积极参与的合伙人
fr<, L C. active trading 交投活跃
y*Wl( w3 actual circulation 实际流通
E-q*u(IW actual cost 实际成本
m]NyEMYg actual expenditure 实际开支；实际支出
l+1GA0'JP actual income 实际入息；实际收入；实际收益
,ZL g= actual market 现货市场
7`f',ZK% actual price 现货价；实际价格
)#l,RJ( actual profit 实际利润
@7aSq-(_l* actual quotation 实盘；实际价位；实际报价
L
E>A|M$X actual year basis 按实际年度计算
~
-hH#5 actuals 实货
*T'>-nm]
actuarial investigation 精算调查
s8<)lO<SV. actuarial principle 精算原则
x=(cQmQ actuarial report 精算师报告
.\> I- Actuarial Society of Hong Kong 香港精算学会
< C9_5C e~ actuarial valuation 精算师估值
8L7ZWw
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D*R49hja{ ad referendum agreement 暂定协议；有待覆核的协定
tgbr/eCoU ad valorem duty 从价税；按值征税
]h$,=Qf
hD ad valorem duty system 从价税制
'
Z}/3 d p ad valorem fee 从价费
Dj9).lgc ad valorem tariff 从价关税
q={\|j$X additional allowance 额外免税额
]}&f<X additional amount for unexpired risk 未过期风险的额外款额
$lM EZt8A additional assessable profit 补加应评税利润
r%/ *,lLO additional assessment 补加评税
/)` kYD6 additional commitment 额外承担
q0hg0 DC[; additional commitment vote 额外承担拨款
CS*wvn;. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
p}'uCT
ga additional dependent parent allowance 供养父母额外免税额
Jh'\ nDz@e additional provision 额外拨款
f}c z_"o4 additional stamp duty 附加印花税
0-W{( xy@4 additional tax 补加税罚款；补加税款
$}/ !mXI5 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
bLysUj5[5 adjudged bankrupt 被裁定破产
2$ O @T] adjudicated bankrupt 裁定破产人
BEzF'<Z adjudication fee 裁定费；评定印花税额手续费；评估契据费
93npzpge adjudication of bankruptcy 裁定破产；宣告破产
uI I:Y{G adjudication of insolvency 裁定无力偿还债务
0#rv.rJ{ adjusted actual 经调整的实数；调整后的实数
!be6} adjusted current assets 经调整的流动资产；调整后的流动资产
B|Rnh;B- adjusted figure 经调整的数字；调整后的数额
2I#4jy/g adjusted liabilities 经调整的负债；调整后的负债
L@|W&N;%a adjusted loss 经调整的亏损；调整后的亏损
t-$R)vZ}M adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
#~r+ adjusted profit 经调整的利润；调整后的利润
/i]!=~\qFs adjusted surplus 经调整的盈余额；调整后的盈余额
VzR (O B adjusted value 经调整的价值；调整后的价值
*$Df)iI6 adjustment 调整；修订；理算〔保险〕
t1)b2 6; adjustment centre 调剂中心
0UmK S\P adjustment lag 调整过程的时间差距；调整时差
*8uSy/l adjustment mechanism 调整机制
GP5Y5 ) adjustment of loss 亏损调整
pCQB<6&1N adjustment process 调整过程；调整程序
;y7V-sf adjustment range 调整幅度
_Z|s!~wdz administered exchange rate 受管制汇率
PL#8~e;' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
i~dW)7 administration expenses 行政费用
'' Y}Q" administration fee 手续费；行政费
?5#Ng,8iT administration in bankruptcy 破产管理
yuvt<k z administration order 遗产管理令
;u'mSJI ' administrator 管理人；遗产管理人
tZ]|3 wp administrator of the estate 遗产管理人
>Udb*76
D admission of debt 债项承认书
bqXCe\# admission of proof 接纳债权证明
AFWcTz6 #d advance 放贷款项；垫付款项；预支款项；预付款项
Q)c $^YsI advance account 暂支帐目；预付款帐户
BHE((3 advance compensation 预付补偿金
a<%WFix advance from shareholder 股东垫款
->oQ,ezB advance pending reimbursement 预支以待日后付还
pHFh7- vj advanced economy 先进经济体系
&rX..l advancement 预付；预付财产
_be*B+?2 t advances warrant 垫款令
W%f:+s}cI advancing 贷出
Ds$8$1=L=k adverse balance 逆差
Hut
au ^l adverse exchange 逆汇
zn T85#]\@ advertisement addressed to shareholders 在报章刊登的致股东通告
" - 4V48ci advice for collection 托收通知书
66?!"w advice of drawing 提款通知书；汇票通知书
mAFqA advice of payment 付款通知
l[O! _bH Advisory Committee [Securities and Futures Commission]
2roP Zj 谘询委员会〔证券及期货事务监察委员会〕
k[l+~5ix Advisory Committee on Diversification 经济多元化谘询委员会
h 94SLj] affidavit 誓章；遗产申报誓章
~ySmN}3~' affidavit of no receipt 述明无收款的誓章
F X"% affiliate 联号；联营公司；附属公司
#dDsI]E ) affiliated company 附属公司；联号；联营公司
~(tZW affirmation [estate duty] 非宗教式宣誓〔遗产税〕
K h9 $ affordability 负担能力
: z^ p s0 African Development Bank [AfDB] 非洲开发银行
&+-ZXN after-acquired property 事后取得的财产
S<f&?\wK=v after-hours dealing 市后交易
AC=cz!3iB after-tax profit 税后盈利；税后利润；税后溢利
\^kyC1 agency agreement 代理协议
^lT$D8 agency expenses 代理机构的开支
<0T4MR7 agency fee 代理费
(}fbs/8\p Agency Law 《代理法》
)p"37Ct? agent 代理人；承销人
# D3e\( agent of company 公司代理人
.9Bimhc6K agent's fee 代理人费；经纪费
e0HG"z4 aggregate 总计；总数；总体数字
PKR0y%Ar aggregate amount 总款额；总额
r m>;B
*; aggregate assets and liabilities 总体资产与负债
v#.FK:u } aggregate at constant price 按固定价格计算的总体数字
*$x/(!UE aggregate demand 总需求
BbZ-dXC< aggregate gross position 总持仓量
D>,]EE- aggregate limit 总限额
!Y-MUZ$f aggregate of salaries tax 合计薪俸税
,~FyC_%*
aggregate performance 总体表现；总体业绩
5+G W% U/ aggregate supply 总体供应
V -CPq aggregate surplus 总盈余
!W/O g 5n aggregate total 整体总额
$Trkow%F] aggregate value 总值；合计价值
0k>NuIIP aggregated basis 合计基准
J={$q1@lq aggregated net chargeable income 合计应课税入息实额
-9/Y S aggregation 合并计算；合计；总和
-Q;5A;sr2 aggregation of incomes of husband and wife 夫妇入息合并计算
6rL'hB!!]* aggregation of property 财产的总和
N~ljU;wo-9 agio 差价；贴水
Qp<?[C}'W 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》
TH/!z,( > Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
yw5MlZ4P= 《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》
4hztYOhJ{ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
epm
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》
R! ?8F4G Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
+&tY&dQQB 《香港政府和大韩民国政府关于相互促进和保护投资协定》
*9%< }z agreement for a settlement 授产协议
;C-5R U
V agreement for assignment 转让协议
BD,JBu] agreement for sale 售卖协议；买卖协议
Z;XR%n8 agreement for sale and purchase 买卖协议
dY/=-ymW agreement for the payment of interest 支付利息协议
je.jui" agreement for the repayment of money 还款协议
(`4^|_gw agreement of reinsurance 再保险协议
e%N\Pshgv Agricultural Bank of China 中国农业银行
Z?[;Japg air passenger departure tax 飞机乘客离境税
H| T:_*5 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|Wj)kr !| airport tax 机场税
F {]: alcohol duty 酒精税
@y->4 `N alienation 让与；让渡；转让
ExI?UGT alimony 生活费；赡养费
3j0/&ON All Ordinaries Index [AOI] 所有普通股指数
JGf6*D"O all risks 全险；综合险
&529.> All Sales Record for Stock Market 《股票市场成交报告》
VZF/2d84&w Allied Capital Resources Limited 新联财务有限公司
*D F5sY all-items index [Consumer Price Index] 总指数〔消费物价指数〕
('W#r" allocation letter 拨款信件
KU3lAjzN allocation of fund 分配款项；预留款项
}_0?S0<# allocation of profit 利润分配；溢利分配
9M~EH?>+[ allocation warrant 拨款令
S
D] d/|y allotment 分配；配股
n<\^&_ a allotment notice 股份配售通知；配股通知
X.xp'/d allotment of shares 股份分配
W<yh{u&, allowable 可获宽免；免税的
Q5r cPU>A allowable business loss 可扣除的营业亏损
KwWqsuju allowable expenses 可扣税的支出
TxwZA allowance 免税额；津贴；备抵；准备金
P f6rr9 allowance for debts 债项的免税额
/J3e[?78u allowance for depreciation by wear and tear 耗损折旧免税额
X.,SXNS+B allowance for funeral expenses 殡殓费的免税额
5bv(J
T allowance for inflation 为通货膨胀而预留的款项；通胀准备金
XYWG X;.= allowance for repairs and outgoings 修葺及支出方面的免税额
V>@NkQ<|y allowance to debtor 给债务人的津贴
tHXt*t zq alteration of capital 资本更改
dI-= 0v-| alternate trustee 候补受托人
Vfp{7I$#6" amalgamation 合并
u7f ae$:& ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
y .S0 ^ ambit of charges 征税范围；收费范围
nq8mz I amended valuation 经修订的估值
"Z }'u2%\m American Commodities Exchange 美国商品交易所
l+ b P48 American Express Bank Limited 美国运通银行
,\[&%ph American Stock Exchange 美国证券交易所
4e Yj.=I amortization 摊销
R8Lp8!F' amount due from banks 存放银行同业的款项
TuBg 4\V amount due from banks abroad 存放海外银行同业的款项
:74^ ? amount due from holding companies 控股公司欠款
`f* ?|) amount due from local banks 存放本港银行同业的款项
2y#4rl1Utx amount due to banks 银行同业的存款
C#p$YQf amount due to banks abroad 海外银行同业的存款
9Q^>.^~ ^ amount due to holding companies 控股公司存款
Ne@Iv)g? amount due to local banks 本港银行同业的存款
v/8K?$"q amount due to outport banks 外埠银行同业的存款
tn6\0_5n amount for note issue 发行纸币的款额
kxhvy,t amount of bond 担保契据的款额
0^]E- Zf amount of consideration 代价款额
,L\OhT amount of contribution 供款数额
%D\T LY amount of indebtedness 负债款额
JE9|;A amount of principal of the loan 贷款本金额
el.;T*Wn amount of rates chargeable 应征差饷数额
B~lrd#qC amount of share capital 股本额
j3P)cz-0/L amount of sums assured 承保款额
er,R}v amount of variation 变动幅度
h;^h[q1' amount of vote 拨款数额
7w|W\J^7r amount payable 应付款额
/^DDU!=(< amount receivable 应收款额
{]] nQ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
qeBfE analysis 分析
pJVzT,poh ancillary risk 附属风险
: "3WC B annual account 周年帐目；周年帐目报表；年度决算；年结
Bg"b,&/^u annual accounting date 年结日期
*@dRL3c^= annual allowance 每年免税额；年积金；年度津贴；年津
4kT| / bp annual balance 年度余额
2hw3+ o6 annual disposable income 每年可动用收入
%$Wt"~WE"O annual estimates 周年预算
'- 4);:(^ annual fee 年费
N3MMxm_u annual general meeting 周年大会
O%tlj@? annual growth rate 年增率；每年增长率
jWiB_8- 6 annual long-term supplement 长期个案每年补助金
=JOupw annual pensionable emolument 可供计算退休金的年薪
q3VE\&*^F annual report 年报
OlRBv foh8 Annual Report on the Consumer Price Index 《消费物价指数年报》
k^p|H: annual return 周年报表；周年申报表；每年报税表格
MH 'S,^J Annual Return Rules 《周年报表规则》
tKo ^A:M annual review of consumer prices 每年消费物价回顾
un6 grvxr annual roll-forward basis 逐年延展方式
{LbcG^k annual salary 年薪
g>_6O[;t% annual statement 年度报表；年度决算表
(pH13qU5 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
>72j,0=e annuitant 年金受益人
>VE,/?71@ annuity 年金
%TPnC'2 annuity contract 年金合约
e8a_)TU? annuity on human life 人寿年金
xFHc+m' m~ antecedent debt 先前的债项
1V+ a;-? ante-dated cheque 倒填日期支票
v~?d7p { anticipated expenditure 预期开支
z\oq b) a anticipated net profit 预期纯利
"7JO~T+v anticipated revenue 预期收入
%^p1ax anti-inflation measure 反通货膨胀措施
&tj0Z: anti-inflationary stance 反通货膨胀立场
n9050&_S apparent deficit 表面赤字
? <#6= apparent financial solvency 表面偿债能力
r fkk3oy apparent partner 表面合伙人
dum! AO application for personal assessment 个人入息课税申请书
YCj"^RC^ application of fund 资金应用
,6}HAC $ application to release as liquidator and to destruct the books of accounts and documents
>+7+ gSD#: 申请免除清盘人职务及毁灭帐簿与文件
d@b"tb}R appointed actuary 委任精算师
\Bw9%P ~ G appointed auditor 委任核数师；委任审计师
f%a n<>j^w appointed trustee 委任的受托人
G=jdb@V/? appointer 委任人
WT;=K0W6& apportioned pro rata 按比例分摊
Qa5<g o{ apportionment 分配；分摊
9 @!Og(l Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
LU ?X|{z apportionment formula 分摊方程式
c` #E# apportionment of estate duty 遗产税的分摊
]V6<h Psi appraisal 估价；评估
Ib*l{cxN appreciable growth 可观增长
s!9.o_k appreciable impact 显着影响
5MQD:K2 appreciable increase 可观增长
!\}Dxt appreciation 增值；升值
U!XC-RA3
_ appreciation against other currencies 相对其他货币升值
SWz+.W{KQ" appreciation of the exchange value of Hong Kong dollar 港元汇值上升
e/r41 appreciation tax 增值税
UkG|5P` appropriation 拨款；拨用；拨付
bVQLj}% appropriation account 拨款帐目
q+19EJ( Appropriation Bill 拨款法案
[~W"$sT appropriation-in-aid system 补助拨款办法
Z uo7MR approved assets 核准资产
{<\nl#} 5S approved basket stock 认可一篮子证券
R^1sbmwk approved budget 核准预算
y{uR h>l approved charitable donation 认可慈善捐款
Z WL/ AC approved charitable institution 认可慈善机构
\'q-Xr'}M approved currency 核准货币；认可货币
up=4 B approved estimates 核准预算
d8C?m*3 J approved estimates of expenditure 核准开支预算
%+L:Gm+^g# approved overseas insurer 核准海外保险人
f h)Cz) approved overseas trust company 核准海外信托公司
I') URk[ approved pooled investment fund 核准汇集投资基金
2Y(P hw2% approved provident fund scheme 认可公积金计划
_ ;O$o t\5 approved provision 核准拨款
/j0< x^m/ approved redeemable share 核准可赎回股份
7Wmk"gp approved regional stock 认可地区性证券
z[M LMf[c approved retirement scheme 认可退休金计划
y5kqnibh @ approved subordinated loan 核准附属贷款
czi$&(N0w$ arbitrage 套戥；套汇；套利
%ErL L@e arbitrageur 套戥者；套汇者
-n?|,cO arbitrary amount 临时款项
qx18A arrangement 措施；安排；协定
8+k\0fmy arrears 欠款
!l?Go<^*L arrears of pay 欠付薪酬
Op" \i arrears of revenue 逾期未收税款；逾期未收的帐项
54_CewL1P] articles of association 组织章程；组织细则；组织章程细则
=W.b7 6_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
fZ`b~ZBwIj ascertainment of profit 确定利润
xlp^XT6# "Asia Clear" “亚洲结算系统”
@N 7X(@O Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Tsxl4ZK Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
S`8
h] vX Asian Development Fund [ADF] 亚洲发展基金
|P$t LOrG Asian dollar bond 亚洲美元债券
lE78 Yl ] Asian dollar market 亚洲美元市场
UA!-YTh Asian dollar rate 亚洲美元利率
:U oZ`O~ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
vDV` !JU
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
}N]|zCE j asked price 沽盘；喊价；索价；卖方报价
R 3TdQ6j assessable income 应评税入息
7Y&W^]UZ0t assessable loss 应评税亏损
r,(rWptf4 assessable profit 应评税利润
T\:Vu{| assessable value 应评税值
rZLTai}`>
assessed profit 估定利润
|_&vW \ assessed value 经评估价值
v,bes[Ik assessment 评税；评定；估价；评税单
[M 65T@v assessment number 评税编号；估价编号
^Y8?iC<+ assessment of additional tax 补加税评税
b6RuYwHWV0 assessment of performance 业绩评估；实绩评价
EoD;'+d Assessor 评税主任
\l?\%aqm asset price bubbles 资产价格泡沫
VU J*\Sg asset-backed securities 具资产保证的证券
Ck%nNy29 assets accretion 资产增值
^ b{0 |: assets and liabilities 资产与负债
]{jdar^ assets betterment statement 资产递增表；资产改进表
q!\K!W \ assets lending 实物放款；有抵押贷款
|a%&7-; assets of the company passing on the death 死者去世时转移的公司资产
TppR \[4] assets pledged as security for liabilities 用作负债抵押的资产
{ " woBOaA assets portfolio 资产投资组合
( n;# Z, assets price 资产价格
=H%c/Jty assets quality 资产质素
g ,h'K assets realization 资产变现
Wz)s# assets refinancing arrangement 资产再集资安排
_Jx.?8 assets securitization 资产证券化
T?4M Fx# assets situated outside Hong Kong 在香港以外地方的资产
bX6eNk-L assets stripping 削减资产；拆卖资产
2 DJs '"8 assets value 资产值
7m~.V[l1 assignee 承让人
\ X FF( assignment 转让；转让书；转让契
+)k%jIi! assignment of interest 权益转让
= e=sK'NvD assignment of letters patent and trade mark 专利证书及商标转让
3.Z}2F] assignment of property 物业转让；物业转让书
@d:TAwOI' assignment right 转让权
#!wu }nDu assignor 转让人
qPDe;$J) associate 有联系的人；有关连人士；相联者；合伙人；联系人
~2+J] 8@I] Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
{U?/u93~
associate member 附属会员
hm*1w6 = associated body corporate 相联法人团体
)D\!#<# h associated company 相联公司；联属公司
X31[ associated corporation 相联法团
|=fa`8m G Association of Chartered Certified Accountants [ACCA] [United Kingdom]
_CN5,mLNRk 公认会计师公会〔英国〕
15U]/?jv8 Association of Futures Exchange Brokers 香港期货经纪协会
ZX[ @P?A+- Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
X:+lD58 association of underwriters 承保人组织
b-ZC~#?|b assumption of control 接管
R".~{6 assurance 担保；保险；转易；转易书
Yj)H!Cp.xD assurance of interest 权益的转易
0}}b\!]9 at 19XX price 按一九ＸＸ年价格计算
xTiC[<j at a discount 按赔价计算；按贴水价格计算；打折扣
f40 xS7-Q0 at a premium 按溢价计算；按升水价格计算
R8O; 8c?D at call 通知付款；按通知
aMKi`EW at constant market price 按固定市价计算
@xIKYJyU at constant price 按固定价格计算
i%w[v_j at cost 按成本计算
|(G^3+5Uwm at current market price 按当时市价计算；按现时市价计算
HJWk%t< at current price 按当时价格计算；按现时价格计算
.Y|5i^i 9{ at factor cost 按要素成本计算；按生产要素成本计算
=z`#n} v at money-of-the-day price 按付款当日价格计算
{_T?0L at or better 按指定或较佳价位〔买卖指令〕
C i oM!D at par 按面值计算；平价
o|u<tuUW at sight 见票即付
K,(37Id' at the close 按收市盘
Kq& b1x at the opening 按开市盘
k|Mj|pqA attestation 见证；见证条款
xo3bY6<n at-the-money option 平价期权
V_+XZ+7Lx} attorney 受权人；受托代表人
3pg_` attornment 新拥有人承认书
Hj\>&vMf attributable profit 可归属利润
KnK8\p88\ attributable share value 可归属股份价值
kEi WE| Auckland Stock Exchange 奥克兰证券交易所
50h?#u6? auction 拍卖
F7[ 55RcP auctioneer 拍卖商
}8tD|t[ audit 审计；核数
a^/j&9 Audit Commission 审计署
j`tBki: Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Zy Am:yO 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〕
jyB^a;- audit review 帐目审查
xNDX(_U>\ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
f/+UD-@%m audited account 审计帐目；经审计的帐目
OwRH
:l audited annual account 经审计的周年帐目
7HfA{.|m audited balance sheet 经审计的资产负债表
i p.aM#
auditor 核数师；核数主任；审计师
${ fJ] auditor's certificate 核数师证明书；审计师证明书
o&WKk 5$ auditor's report 核数师报告；审计师报告
s.y wp{EF Aussie bond 澳元债券
[HO=ii]Wb austerity budget 紧缩预算
.YOC|\ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
f P 4 Australia All Ordinaries Index 澳洲所有普通股票指数
<E/" v Australian Dollar [AUD] 澳元
Eci,];S7 Australian Options Market 澳大利亚期权市场
gLp7<gx6 Australian Securities Commission 澳洲证券事务监察委员会
v u7F>{D Australian Society of Certified Practising Accountants 澳洲执业会计师公会
.$&_fUY Australian Stock Exchange 澳大利亚证券交易所
)/uu~9SFd Austrian Schilling [ATS] 奥地利先令
v:.`~h/b authentication 认证；鉴证
MYI *0o; authority to purchase 委托购买证；委购书
j !m42 authorization 认可；核准；授权；授权书
>Vp # authorization by direction 指示授权
~t0\Q; @($ authorization by instruction 指令授权
* F[;D7sZ~ authorization by warrant 令状授权
3pQ^vbQ" authorization of unit trust 单位信托的认可
]H[%PQ r`Z authorized agent 指定代理人
lHl1Ny\? authorized capital 法定资本
J+IkTqw authorized clerk 出市员
xi3 authorized dealer 认可交易商
\M(#FS authorized financial institution 认可财务机构
Q--Hf$D]H authorized fund 认可基金
iH&BhbRu_ authorized fund house 获授权的基金公司；认可基金公司
b @9>1d$ authorized institution 认可机构
v fnVN@ 5 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
jbrx)9Z+% authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
sl PLc authorized insurer 获授权保险人；获认可承保人
t^ax:6;"| authorized investment 特准投资项目
ZV,1IaO authorized person 获授权人
tZ4Zj`x|^ authorized representative 获授权代表
Fke_ms= I^ authorized share capital 法定股本
vdS)EIt automated quotation system 自动报价系统
RxUABF8b Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
*.g@6IkAQ 自动交易系统〔香港期货交易所有限公司〕
%p wpRD@ automatic adjustment mechanism 自动调整机制
\9 FWH}| automatic adjustment system 自动调整系统
Y\cQ "9 Automatic Clearing House 自动票据交换所
8y$c\Eu(mF automatic exchange rates accumulation system 自动化汇率累集系统
xNLvK:@0p Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
IgxZ_2hO automatic teller machine [ATM] 自动柜员机
(A<'{J#5, autopay 自动转帐
9pY`_lxa> available assets 可用资产
-h n~-Sy+ available fiscal reserve 现存财政储备
~]Md*F[4*e available profit 可用利润
Aw~N"i Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
TOUP.,f/! average 平均；平均数；海损
\7l% @ average basic salary 平均基本薪金
&uX| Ksq average consumer expenditure 平均消费开支；一般消费开支
3d_PY,=1 average cost 平均成本
k2 axGq average cost of land production 增辟土地平均成本
dF
(m!P/R average daily turnover 平均每日成交额
Lc0yLm average daily wage rate 平均每日工资率
<O yxzs
average expenditure pattern 平均开支模式
:f9O3QA average growth rate 平均增长率
iD/ r8_} average net fixed assets 固定资产平均净值
0qd gt average of relatives 相对价格平均数
heF<UMI average price 平均价格
QAI!/bB average propensity to consume 平均消费倾向；一般消费倾向
\@% sX24 D average propensity to save 平均储蓄倾向；一般储蓄倾向
~-dL #; average rate 平均率
sPKyg average revenue 平均收入；平均收益
moe5H average stock 平均库存；平均存货
~C;1}P%9x average yearly rent 平均年租
3 J{hG( 5 avoidance of double taxation 避免双重课税
}3rWmo8V avoidance of tax 避税
