A:
OEXa^M4x
A share Ａ股；甲类股份
K&TO8 abatement of tax 减税；减扣免税额
A%% Vyz ABN AMRO Bank N.V. 荷兰银行
,];Qz ENw above-the-line expenditure 线上项目支出；经常预算支出
DY8w\1g" above-the-line receipt 线上项目收入；经常预算收入
# 4;(^`? ABSA Asia Limited 南非联合亚洲有限公司
oaM 3#QJ absolute change 绝对数值变更
NrWgaPO)i absolute expenditure 实际开支
&4jc3_UKV absolute guideline figure 绝对准则数字
*QP+p,L * absolute interest 绝对权益
)wfqGkr=m! absolute order of discharge 绝对破产解除令
k/ 2TvEV3= absolute profit margin 绝对利润幅度
=~
[RG absolute value 实值；绝对值
Xx
e07J~ absolutely vested interest 绝对既得权益
tY!GJusd absorbed cost 已吸收成本；已分摊成本
T6I$7F absorption 吸收；分摊；合并
!6l}s$1i| absorption rate 吸收率；摊配率；分摊率
Z:Y_{YAD ACB Finance Limited 亚洲商业财务有限公司
y}GFtRNG acceptable form of reciprocity 合理的互惠条件
D;+sStZK3 acceptable rate 适当利率；适当汇率
GVUZn// acceptance agreement 承兑协议
9 ; `E,w acceptance for honour 参加承兑
,^uQw / acceptor 承兑人；接受人；受票人
$`6Q\=*R/ acceptor for honour 参加承兑人
9UE)4*5 accident insurance 意外保险
O("13cU Accident Insurance Association of Hong Kong 香港意外保险公会
6QG"~>v7'( accident insurance scheme 意外保险计划
,V.Bzf%=O accident year basis 意外年度基准
8Ao pI3 accommodation 通融；贷款
r Zg(%6@ accommodation bill 通融票据；空头票据
9 y{R_ accommodation party 汇票代发人
'0
J*9 account balance 帐户余额；帐户结余
\<W/Z.}/ account book 帐簿
w>TTu:
7 account collected in advance 预收款项
/x w}]Fa5 account current book 往来帐簿
'))K'
u account of after-acquired property 事后取得的财产报告
D /b F account of defaulter 拖欠帐目
J)._&O$ account payable 应付帐款
[SU;U['7 account payee only [A/C payee only] 只可转帐；存入收款人帐户
x|GkXD3 account receivable 应收帐款
);=0cnr3 account receivable report 应收帐款报表
EC lx+tz;` account statement 结单；帐单；会计财务报表
-SUK [<=X account title 帐户名称；会计科目
NY" +Qw@$ accountant's report 会计师报告
(DY&{vudF Accountant's Report Rules 会计师报告规则
XNQPyZ2@|b accounting and auditing procedure 会计与审计程序；会计与核数程序
l-?#oy Accounting Arrangements 《会计安排》
e>g>)!F accounting basis 会计基础
Fuy"JmeR
accounting by Official Receiver 破产管理署署长呈交的帐目
usR +ZQaA Accounting Circular 《会计通告》
`CY c >n" accounting class 会计类别
?ZP@H
_w6} accounting date 记帐日期；会计结算日期
y_ LFkZ accounting for money 款项核算
L'u*WHj|v Accounting Officer 会计主任
;. Y-e
Q, accounting period 会计报告期；会计期
K8RV=3MBLD accounting policy 会计政策；会计方针
rr]-$]Q accounting practice 会计惯例
_f"KB=A_x accounting principle 会计准则
lx:.9> accounting record 会计记录
|o<c`:;kt accounting report 会计报告
!p!^[/9"c Accounting Services Branch [Treasury] 会计事务部〔库务署〕
aY0{v X Accounting Society of China 中国会计学会
00/ RBs 5 accounting statement 会计报表
y
'Ah*h accounting system 会计制度；会计系统
m,V"S(A accounting transaction 会计事项；帐务交易
<RuLIu accounting treatment 会计处理
X8y :=k,E accounting year 会计年度
<FfmDR accretion 增值；添加
|J$ B j? accrual 应计项目；应累算数目
TgA>( HcO accrual basis 应计制；权责发生制
>!bw8lVV accrual basis accounting 应计制会计；权责发生制会计
Pye/o accrue 应累算；应计
lQ&J2H<w accrued benefit 应累算利益
+<bvh<]Od accrued charges 应计费用
c!N#nt_< accrued cumulative preference share dividend 应累算的累积优先股股息
=
Oz pI accrued expenses 应累算费用
r-o+NV accrued interest payable 应付利息；应计未付利息
z| |FmL{ accrued interest receivable 应收利息；应计未收利息
m= rMx]k accrued right 累算权益
M)3'\x : accruing profit 应累算的利润
]z8Th5a?o accumulated fiscal reserve 累积财政储备
/sr. MT accumulated profit 累积利润；滚存溢利
Ffig0K+ ` accumulated reserve 累积储备
~d-Q3n?zR accumulation of surplus income 累积收益盈余
- ufaV# acquired assets 既得资产
# J^ >7v acquisition 收购；购置；取得
{01^x n . acquisition cost 购置成本
AjJ/t4< acquisition expenses 购置费用
Vg}+w Nt5 acquisition of 100% interest 收购全部股权
N
;Cs? C acquisition of control 取得控制权
s9SUj^ acquisition of fixed assets 购置固定资产
kQ"Ax? b acquisition of shell “买壳”
Hi^ Z`97c acquisition price 收购价
is=x6G*r act of God 天灾
0{/'[o7 acting partner 执事合伙人
+mN8uU~(kx active market 买卖活跃的市场；交投畅旺的市场；旺市
x"A\ Z-xxz active partner 积极参与的合伙人
hqa6a YY x active trading 交投活跃
NR"C@3kD]o actual circulation 实际流通
m[v%Qe|~ actual cost 实际成本
a:s$[+'Y actual expenditure 实际开支；实际支出
6=96 ^o* actual income 实际入息；实际收入；实际收益
rpc;*t+z actual market 现货市场
W9]0X
actual price 现货价；实际价格
ni6zo~+W] actual profit 实际利润
Nz:p(X! actual quotation 实盘；实际价位；实际报价
\d3 ~k q3 actual year basis 按实际年度计算
pZ]&M@Ijp actuals 实货
\F)WUIK actuarial investigation 精算调查
L s+zJ1 actuarial principle 精算原则
( dh9aR_a actuarial report 精算师报告
Gp=V%w\FDW Actuarial Society of Hong Kong 香港精算学会
9%2h e)Yqc actuarial valuation 精算师估值
_o&NbD H actuary 精算师
&{q< ad referendum agreement 暂定协议；有待覆核的协定
G?!8T91; ad valorem duty 从价税；按值征税
j +e
s ad valorem duty system 从价税制
Mm!;+bM% ad valorem fee 从价费
}"[/BT5t ad valorem tariff 从价关税
?v`24p3PC additional allowance 额外免税额
/#SH`Z K additional amount for unexpired risk 未过期风险的额外款额
HkY#i;%N additional assessable profit 补加应评税利润
%3.
np additional assessment 补加评税
di7cCn additional commitment 额外承担
g ;X K3R additional commitment vote 额外承担拨款
_Ud! tK *H additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
]W5p\(1g additional dependent parent allowance 供养父母额外免税额
f 1 XM_ additional provision 额外拨款
@z:E]O} additional stamp duty 附加印花税
+G+1B6 S additional tax 补加税罚款；补加税款
2*]
[M,L0c Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
yCkX+{ki adjudged bankrupt 被裁定破产
<9c{Kt.5( adjudicated bankrupt 裁定破产人
y1[@4TY] adjudication fee 裁定费；评定印花税额手续费；评估契据费
"p+JME( adjudication of bankruptcy 裁定破产；宣告破产
b1G6'~U - adjudication of insolvency 裁定无力偿还债务
Z$%!H7w adjusted actual 经调整的实数；调整后的实数
/SyAjZ adjusted current assets 经调整的流动资产；调整后的流动资产
1=e(g#Ajn\ adjusted figure 经调整的数字；调整后的数额
h")7kjM adjusted liabilities 经调整的负债；调整后的负债
h i K}& adjusted loss 经调整的亏损；调整后的亏损
0g; o6Fg adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
4N=
g l( adjusted profit 经调整的利润；调整后的利润
9<kMxtk$ adjusted surplus 经调整的盈余额；调整后的盈余额
wWSE[S$V adjusted value 经调整的价值；调整后的价值
<9T,J" y adjustment 调整；修订；理算〔保险〕
K@Xj) adjustment centre 调剂中心
b *3h}n; adjustment lag 调整过程的时间差距；调整时差
8VuLL<\| adjustment mechanism 调整机制
ly6 dl adjustment of loss 亏损调整
sbFIKq] adjustment process 调整过程；调整程序
`cIe qp adjustment range 调整幅度
0QxBC7` qp administered exchange rate 受管制汇率
*SlWA)9 Y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
;jO+<~YP! administration expenses 行政费用
(+<66
T O administration fee 手续费；行政费
s6#e?5J administration in bankruptcy 破产管理
kKY,&Fn- administration order 遗产管理令
~yV?*"Hi administrator 管理人；遗产管理人
hS>=p O+y administrator of the estate 遗产管理人
E*kZG HA admission of debt 债项承认书
F+j"bhe admission of proof 接纳债权证明
! |z!e>0 advance 放贷款项；垫付款项；预支款项；预付款项
c%&*yR advance account 暂支帐目；预付款帐户
.[s6PzQy advance compensation 预付补偿金
\< a^5' advance from shareholder 股东垫款
`B,R+==G: advance pending reimbursement 预支以待日后付还
Vup|*d2r0E advanced economy 先进经济体系
$ BG]is,&5 advancement 预付；预付财产
x?od_M;*8; advances warrant 垫款令
oq b (w+< advancing 贷出
=kz HZc adverse balance 逆差
kf#S"[/E adverse exchange 逆汇
hzpl;Mj advertisement addressed to shareholders 在报章刊登的致股东通告
2 zG;91^ advice for collection 托收通知书
*i!t& s advice of drawing 提款通知书；汇票通知书
I]3!M`IMG advice of payment 付款通知
M a3}w-=; Advisory Committee [Securities and Futures Commission]
y(E<MRd8V 谘询委员会〔证券及期货事务监察委员会〕
^upd:q Advisory Committee on Diversification 经济多元化谘询委员会
gv i!|!M= affidavit 誓章；遗产申报誓章
bfpoX,: affidavit of no receipt 述明无收款的誓章
0kw) -)= affiliate 联号；联营公司；附属公司
<AP.m4N) _ affiliated company 附属公司；联号；联营公司
Vi0D>4{+ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
mX?t|:[b affordability 负担能力
zZey African Development Bank [AfDB] 非洲开发银行
4Y4zBD=< after-acquired property 事后取得的财产
s0 Z)BR # after-hours dealing 市后交易
ub+XgNO after-tax profit 税后盈利；税后利润；税后溢利
AsvH@\\ agency agreement 代理协议
NJ;m&Tm,DF agency expenses 代理机构的开支
{.DY \;Q agency fee 代理费
+oHbAPs8 Agency Law 《代理法》
d<WNN1f agent 代理人；承销人
TefPxvd agent of company 公司代理人
4]-7S l, agent's fee 代理人费；经纪费
sD&V_
&i aggregate 总计；总数；总体数字
~&+ a.@T aggregate amount 总款额；总额
A5]yC\*zt aggregate assets and liabilities 总体资产与负债
![J_6 f}! aggregate at constant price 按固定价格计算的总体数字
^&$86-PB/ aggregate demand 总需求
3-kL0Q[" aggregate gross position 总持仓量
}U4mXkZF aggregate limit 总限额
,mC=MpfzJ aggregate of salaries tax 合计薪俸税
EWv[Sp aggregate performance 总体表现；总体业绩
,WM-%2z^4I aggregate supply 总体供应
L {&=SR. aggregate surplus 总盈余
y9=<q%Kc- aggregate total 整体总额
(Jk[%_b>_ aggregate value 总值；合计价值
U6y`:G; . aggregated basis 合计基准
qZv@ULluc aggregated net chargeable income 合计应课税入息实额
zE?dQD^OD aggregation 合并计算；合计；总和
B7 'yc`)H aggregation of incomes of husband and wife 夫妇入息合并计算
UnE gsf N aggregation of property 财产的总和
` K0PLxSv agio 差价；贴水
Z+[W@ 5q 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》
]9JH.fF Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
G drVH,j 《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》
^62I 5k/u Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<HIM
k 《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》
{Ve` VV5E Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Iek ] /= 《香港政府和大韩民国政府关于相互促进和保护投资协定》
'*
/$66| agreement for a settlement 授产协议
?32i1F! agreement for assignment 转让协议
'iDkAmvD agreement for sale 售卖协议；买卖协议
"pH;0[r] agreement for sale and purchase 买卖协议
Kxz|0l agreement for the payment of interest 支付利息协议
rls{~ZRl agreement for the repayment of money 还款协议
D]|{xK C} agreement of reinsurance 再保险协议
;d]vAj Agricultural Bank of China 中国农业银行
zAJC-YC 6 air passenger departure tax 飞机乘客离境税
VwK7\j V Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
=A$ d)& airport tax 机场税
*& R|0I{> alcohol duty 酒精税
)ZFc5m^+u alienation 让与；让渡；转让
jc#gn& 4C alimony 生活费；赡养费
`~41>mM% All Ordinaries Index [AOI] 所有普通股指数
V{x[^+w7X~ all risks 全险；综合险
JeA_mtSQ| All Sales Record for Stock Market 《股票市场成交报告》
s~ o\ j/ Allied Capital Resources Limited 新联财务有限公司
yx ;K&> all-items index [Consumer Price Index] 总指数〔消费物价指数〕
YQD/vc~8G allocation letter 拨款信件
yUO%@; allocation of fund 分配款项；预留款项
:hR^?{9Z4> allocation of profit 利润分配；溢利分配
eIN0 T;1T allocation warrant 拨款令
}_@p`>|)rB allotment 分配；配股
Sl% 6F! allotment notice 股份配售通知；配股通知
K,*-Y)v2W allotment of shares 股份分配
+V[;DOlll allowable 可获宽免；免税的
`@vksjxu allowable business loss 可扣除的营业亏损
/WK1( B: allowable expenses 可扣税的支出
5l%g3F allowance 免税额；津贴；备抵；准备金
40dwp*/! allowance for debts 债项的免税额
'- #QK'p allowance for depreciation by wear and tear 耗损折旧免税额
}9;mtMR$ allowance for funeral expenses 殡殓费的免税额
bMv[.Z@v( allowance for inflation 为通货膨胀而预留的款项；通胀准备金
&Mt0Qa[ allowance for repairs and outgoings 修葺及支出方面的免税额
"s(|pQh; allowance to debtor 给债务人的津贴
* Gj`1# Z$ alteration of capital 资本更改
\(`C*d alternate trustee 候补受托人
I#7H)^us amalgamation 合并
9JJ6$cLF ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
<54KWC86)J ambit of charges 征税范围；收费范围
y >d`cRy amended valuation 经修订的估值
Wc;N;K52 American Commodities Exchange 美国商品交易所
zTi
8 y<} American Express Bank Limited 美国运通银行
Y@T$O<* American Stock Exchange 美国证券交易所
+~M.Vs X amortization 摊销
w"O;: `|n amount due from banks 存放银行同业的款项
;sz _W%-;@ amount due from banks abroad 存放海外银行同业的款项
TD4
n%k. amount due from holding companies 控股公司欠款
M8y|L m}o amount due from local banks 存放本港银行同业的款项
#cb9g amount due to banks 银行同业的存款
K5??WB63B
amount due to banks abroad 海外银行同业的存款
Z ^mQb2e. amount due to holding companies 控股公司存款
7_rDNK@e amount due to local banks 本港银行同业的存款
E33x)CP amount due to outport banks 外埠银行同业的存款
N.SV*G
@ amount for note issue 发行纸币的款额
z=8l@&hYLq amount of bond 担保契据的款额
K
6,c||#< amount of consideration 代价款额
]" j%:fr amount of contribution 供款数额
:R$v7{1 amount of indebtedness 负债款额
`FX?P`\@I amount of principal of the loan 贷款本金额
_) 4zm amount of rates chargeable 应征差饷数额
m2 ph8KC amount of share capital 股本额
Y$+v " amount of sums assured 承保款额
RK)ikLgp amount of variation 变动幅度
vy >(?[ amount of vote 拨款数额
Gvr> n@n amount payable 应付款额
o_ [I#PT amount receivable 应收款额
IA}.{zY~| Amsterdam Stock Exchange 阿姆斯特丹证券交易所
w[ )HQ1K analysis 分析
Q^?$2ck= ancillary risk 附属风险
|O"Pb`V+ annual account 周年帐目；周年帐目报表；年度决算；年结
r "\<+$ 7 annual accounting date 年结日期
pF}E`U=Z annual allowance 每年免税额；年积金；年度津贴；年津
5p3: 8G7 annual balance 年度余额
Lu[Hz8 annual disposable income 每年可动用收入
2o W'B^- annual estimates 周年预算
]2|KG3 t annual fee 年费
~uB@o KMru annual general meeting 周年大会
!L/. [:X annual growth rate 年增率；每年增长率
blaXAqe annual long-term supplement 长期个案每年补助金
[RT o[-ci2 annual pensionable emolument 可供计算退休金的年薪
QPvWdjf#mM annual report 年报
KQ(S\ Annual Report on the Consumer Price Index 《消费物价指数年报》
SLvo)`Nc3- annual return 周年报表；周年申报表；每年报税表格
-:b<~S[ Annual Return Rules 《周年报表规则》
D? H|O[ annual review of consumer prices 每年消费物价回顾
4~WSIR- annual roll-forward basis 逐年延展方式
I6S>*V annual salary 年薪
>F/E,U ] annual statement 年度报表；年度决算表
v)*eLX $ 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
7CX5pRNL annuitant 年金受益人
DnF | wS annuity 年金
x"Ij+~i{l annuity contract 年金合约
s(MdjWw annuity on human life 人寿年金
R F;u1vEQ8 antecedent debt 先前的债项
\z.p [;'ir ante-dated cheque 倒填日期支票
S@4bpnhK anticipated expenditure 预期开支
(YYwn@NGj anticipated net profit 预期纯利
s:tWEgZk? anticipated revenue 预期收入
Xx m7s S anti-inflation measure 反通货膨胀措施
/5\{(= 0 anti-inflationary stance 反通货膨胀立场
W,nn,% apparent deficit 表面赤字
b}hQU~,E apparent financial solvency 表面偿债能力
qJXf c||Zg apparent partner 表面合伙人
+]Z *_?j9{ application for personal assessment 个人入息课税申请书
;Z,l };b application of fund 资金应用
ya;(D 8x) application to release as liquidator and to destruct the books of accounts and documents
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="{; 申请免除清盘人职务及毁灭帐簿与文件
!~-@sq appointed actuary 委任精算师
!VvM appointed auditor 委任核数师；委任审计师
RF\h69]:I appointed trustee 委任的受托人
X8XE_VtP appointer 委任人
gO]8hLT apportioned pro rata 按比例分摊
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: apportionment 分配；分摊
^j ?"0| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
P;ZVv{m T apportionment formula 分摊方程式
',6d0>4 * apportionment of estate duty 遗产税的分摊
/T 4GPi\lg appraisal 估价；评估
U(<~("ocN appreciable growth 可观增长
~jC$C2A0 appreciable impact 显着影响
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K=W$r appreciable increase 可观增长
.5#+)] l appreciation 增值；升值
p q]>Ep appreciation against other currencies 相对其他货币升值
'5 9{VA6h appreciation of the exchange value of Hong Kong dollar 港元汇值上升
l hF)$M appreciation tax 增值税
4& B|rf appropriation 拨款；拨用；拨付
h<BTu7a`r appropriation account 拨款帐目
zR}vR9Ls Appropriation Bill 拨款法案
m!Aw,*m+* appropriation-in-aid system 补助拨款办法
,u.A[{@py approved assets 核准资产
<I2~>x5db approved basket stock 认可一篮子证券
(abtCuZ8z approved budget 核准预算
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approved charitable donation 认可慈善捐款
kyD*b3MN approved charitable institution 认可慈善机构
,Aq |IH3j approved currency 核准货币；认可货币
}wGy#!CSza approved estimates 核准预算
iUf?MDE approved estimates of expenditure 核准开支预算
qK&h$;~*y approved overseas insurer 核准海外保险人
!LpFK0rw approved overseas trust company 核准海外信托公司
'5P:;zw approved pooled investment fund 核准汇集投资基金
+3-f$/po approved provident fund scheme 认可公积金计划
%lGg}9k' approved provision 核准拨款
z*/}rk4i approved redeemable share 核准可赎回股份
Gg5>~"pb approved regional stock 认可地区性证券
@P<Mc )o^ approved retirement scheme 认可退休金计划
M` |E)Y approved subordinated loan 核准附属贷款
nD{{/_"' arbitrage 套戥；套汇；套利
*Di ;Gf@ arbitrageur 套戥者；套汇者
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arbitrary amount 临时款项
G 2FD'Sf arrangement 措施；安排；协定
= /=?l arrears 欠款
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{9 arrears of pay 欠付薪酬
Fr,b5 M<L7 arrears of revenue 逾期未收税款；逾期未收的帐项
dijHi articles of association 组织章程；组织细则；组织章程细则
ajD/)9S Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
j` k :) ascertainment of profit 确定利润
z;EDyd,O> "Asia Clear" “亚洲结算系统”
B..> *Xb Asia Commercial Bank Ltd. 亚洲商业银行有限公司
l gTw>r Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
3>k?-%" Asian Development Fund [ADF] 亚洲发展基金
Vpf7~2[q% Asian dollar bond 亚洲美元债券
w#Rf D Asian dollar market 亚洲美元市场
A{\!nq_~N Asian dollar rate 亚洲美元利率
#(r1b'jfP Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
8>ODt KI * Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Uy{ZK*c8i asked price 沽盘；喊价；索价；卖方报价
O3(H_(P assessable income 应评税入息
w)%/Me3o assessable loss 应评税亏损
6 G?7>M assessable profit 应评税利润
a O(&< assessable value 应评税值
S(hT3MAW assessed profit 估定利润
-|/*S]6kK assessed value 经评估价值
O *hQP*Rs assessment 评税；评定；估价；评税单
!R1OSVFp assessment number 评税编号；估价编号
&uG@I=}TIY assessment of additional tax 补加税评税
_t\)W(E& assessment of performance 业绩评估；实绩评价
IFF3gh42. Assessor 评税主任
RRR=R] asset price bubbles 资产价格泡沫
z]=je r asset-backed securities 具资产保证的证券
P<IZ%eS3B assets accretion 资产增值
?bl9e&/! assets and liabilities 资产与负债
p!2t/XIM assets betterment statement 资产递增表；资产改进表
.jbT+hhM assets lending 实物放款；有抵押贷款
[knwp$ assets of the company passing on the death 死者去世时转移的公司资产
N PE7AdB8 assets pledged as security for liabilities 用作负债抵押的资产
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vV assets portfolio 资产投资组合
iLJBiZ+ assets price 资产价格
R ;3!?` assets quality 资产质素
M0"}>`1lJ assets realization 资产变现
]gB:ht assets refinancing arrangement 资产再集资安排
YC d assets securitization 资产证券化
? ]hS^& assets situated outside Hong Kong 在香港以外地方的资产
;2 iDa assets stripping 削减资产；拆卖资产
>Ms_bfSK assets value 资产值
[f r!J?/@ assignee 承让人
t[b@P< F assignment 转让；转让书；转让契
>Gxh=**F assignment of interest 权益转让
BYWs \6vK assignment of letters patent and trade mark 专利证书及商标转让
s, ;L6nX" assignment of property 物业转让；物业转让书
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bHu assignment right 转让权
XF Wo"%}w assignor 转让人
|NXe{q7{ associate 有联系的人；有关连人士；相联者；合伙人；联系人
DO9_o 9' Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
RWINdJZ associate member 附属会员
? /^x)Nm associated body corporate 相联法人团体
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associated company 相联公司；联属公司
#] FJx associated corporation 相联法团
_XUDPC(*qz Association of Chartered Certified Accountants [ACCA] [United Kingdom]
3C(V<R? 公认会计师公会〔英国〕
J2Z? }5> Association of Futures Exchange Brokers 香港期货经纪协会
uP BtR Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
yU< "tg E association of underwriters 承保人组织
,kw:g&A assumption of control 接管
O (YvE assurance 担保；保险；转易；转易书
O*+,KKPt assurance of interest 权益的转易
rZ^VKO`~I1 at 19XX price 按一九ＸＸ年价格计算
5r(Y,m"? at a discount 按赔价计算；按贴水价格计算；打折扣
geEETb} +y at a premium 按溢价计算；按升水价格计算
^? o> (K at call 通知付款；按通知
53)*i\9& at constant market price 按固定市价计算
4dI = at constant price 按固定价格计算
x]<0Kq9K at cost 按成本计算
Xo~kB)|, at current market price 按当时市价计算；按现时市价计算
xzOM\Nq?O at current price 按当时价格计算；按现时价格计算
<+)B8I^ at factor cost 按要素成本计算；按生产要素成本计算
C &-]RffA at money-of-the-day price 按付款当日价格计算
BF+i82$zo at or better 按指定或较佳价位〔买卖指令〕
l\1_v7s at par 按面值计算；平价
9Ts r g at sight 见票即付
l6k.`1.In at the close 按收市盘
TM^.y
Y at the opening 按开市盘
a&s&6Q|Y attestation 见证；见证条款
=E4~/F}9/T at-the-money option 平价期权
pm k;5 d attorney 受权人；受托代表人
fD ?w!7f-1 attornment 新拥有人承认书
|!.VpN& attributable profit 可归属利润
1i:Q
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[-'LJG Wb< Auckland Stock Exchange 奥克兰证券交易所
i $;y auction 拍卖
H= (Zx auctioneer 拍卖商
+n&9ZC H audit 审计；核数
%6HJM| {H Audit Commission 审计署
S7 WT`2
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
O t1:z:Pl 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
AG (Gtvw audit review 帐目审查
~k7 80 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
sRDxa5<MD audited account 审计帐目；经审计的帐目
mVdg0 audited annual account 经审计的周年帐目
I18<brZJ audited balance sheet 经审计的资产负债表
UZb!tO2 auditor 核数师；核数主任；审计师
;}E$>]*Yn auditor's certificate 核数师证明书；审计师证明书
m. "T3K auditor's report 核数师报告；审计师报告
h ; S? Aussie bond 澳元债券
]d -U austerity budget 紧缩预算
wA?q/cw C Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
(|U|>@ Australia All Ordinaries Index 澳洲所有普通股票指数
}N%uQP#I Australian Dollar [AUD] 澳元
$|pD}
Australian Options Market 澳大利亚期权市场
gzeTBlXg Australian Securities Commission 澳洲证券事务监察委员会
|]'0z0> Australian Society of Certified Practising Accountants 澳洲执业会计师公会
zaMKwv}BR Australian Stock Exchange 澳大利亚证券交易所
QTT2P(Pz Austrian Schilling [ATS] 奥地利先令
7o4B1YD authentication 认证；鉴证
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kSr( authority to purchase 委托购买证；委购书
}Z3+z@L authorization 认可；核准；授权；授权书
d+Au`'{> authorization by direction 指示授权
ZAa:f:[#f authorization by instruction 指令授权
(7J (.EG2e authorization by warrant 令状授权
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authorization of unit trust 单位信托的认可
Ch,%xs.)G authorized agent 指定代理人
8lfKlXR78 authorized capital 法定资本
aYd`E4S+ authorized clerk 出市员
mqk tM 6 authorized dealer 认可交易商
\Y rvH authorized financial institution 认可财务机构
h&j9 ' authorized fund 认可基金
% "g; K authorized fund house 获授权的基金公司；认可基金公司
UcxMA%Pw7$ authorized institution 认可机构
]? A-D,!( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
".:]? Lvt authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
.BjnV%l7Id authorized insurer 获授权保险人；获认可承保人
A&/VO$Y9wp authorized investment 特准投资项目
kQQhZ8Ch authorized person 获授权人
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pvh authorized representative 获授权代表
m H)th7 authorized share capital 法定股本
L qdz qq automated quotation system 自动报价系统
E!zAUEVQm[ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
4oywP^I 自动交易系统〔香港期货交易所有限公司〕
$1b x\
automatic adjustment mechanism 自动调整机制
; 6*Ag#Z automatic adjustment system 自动调整系统
DX#_0-o Automatic Clearing House 自动票据交换所
<Z^q BM automatic exchange rates accumulation system 自动化汇率累集系统
$G@ ^!( Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
F|{F'UXj| automatic teller machine [ATM] 自动柜员机
F,>-+~L= autopay 自动转帐
HC\\w- `< available assets 可用资产
y&{ Z"+B5 available fiscal reserve 现存财政储备
F}dq~QCzw available profit 可用利润
k%fy Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ygS vYMC average 平均；平均数；海损
JwM Fu5 @ average basic salary 平均基本薪金
nps"n ggk average consumer expenditure 平均消费开支；一般消费开支
bk{.9nz 2 average cost 平均成本
TVEFZ\p<A average cost of land production 增辟土地平均成本
-|x Y T+?% average daily turnover 平均每日成交额
k=8 L hO average daily wage rate 平均每日工资率
U)y~{E~c34 average expenditure pattern 平均开支模式
k<cv80lhK average growth rate 平均增长率
4C[n@ p2 average net fixed assets 固定资产平均净值
wc7F45l4 average of relatives 相对价格平均数
b"QeCw#v`> average price 平均价格
PZsq9; P$ average propensity to consume 平均消费倾向；一般消费倾向
D|rcSa.M average propensity to save 平均储蓄倾向；一般储蓄倾向
KXTx{R average rate 平均率
{%Ujp9 i average revenue 平均收入；平均收益
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h-M 7 average stock 平均库存；平均存货
gdVajOAu average yearly rent 平均年租
d?_LNSDo avoidance of double taxation 避免双重课税
2lm{: tS avoidance of tax 避税
