A:
g '2'K A share Ａ股；甲类股份
G.v zz-yG abatement of tax 减税；减扣免税额
_,*ld#'s ABN AMRO Bank N.V. 荷兰银行
W/03L, 1 above-the-line expenditure 线上项目支出；经常预算支出
k?r -%oJ 7 above-the-line receipt 线上项目收入；经常预算收入
n^F:p*)Q% ABSA Asia Limited 南非联合亚洲有限公司
:)f/>-
absolute change 绝对数值变更
8!8 yA absolute expenditure 实际开支
*sNZ.Y:. absolute guideline figure 绝对准则数字
yB][
3?lv absolute interest 绝对权益
0($@9k4!/ absolute order of discharge 绝对破产解除令
9 0PF) U absolute profit margin 绝对利润幅度
_dQVundH absolute value 实值；绝对值
|'@c ~yc absolutely vested interest 绝对既得权益
#rZF4>c absorbed cost 已吸收成本；已分摊成本
-+vA9 ,pI absorption 吸收；分摊；合并
I+nKaN+8i
absorption rate 吸收率；摊配率；分摊率
G@s ]HJ: ACB Finance Limited 亚洲商业财务有限公司
+/!kL0 [v acceptable form of reciprocity 合理的互惠条件
+; /]' acceptable rate 适当利率；适当汇率
\:>GF-Z( acceptance agreement 承兑协议
poJ7q ( acceptance for honour 参加承兑
Bw5zh1ALC; acceptor 承兑人；接受人；受票人
h)S22 3[ acceptor for honour 参加承兑人
[C1 .*Q+l accident insurance 意外保险
50MdZ;R-3 Accident Insurance Association of Hong Kong 香港意外保险公会
z1wJ-l accident insurance scheme 意外保险计划
w-f[ h accident year basis 意外年度基准
P#e 1? accommodation 通融；贷款
M# <U=Ha accommodation bill 通融票据；空头票据
<'s_3A C accommodation party 汇票代发人
8?p40x$m% account balance 帐户余额；帐户结余
%V r vu5 account book 帐簿
:|j,x7 &/{ account collected in advance 预收款项
T-" zK r! account current book 往来帐簿
hC1CISm.U account of after-acquired property 事后取得的财产报告
zJ-_{GiM*L account of defaulter 拖欠帐目
}M3f ?Jv account payable 应付帐款
y"N7r1Pf account payee only [A/C payee only] 只可转帐；存入收款人帐户
<*D{uMw account receivable 应收帐款
,&+"|,m account receivable report 应收帐款报表
Gyo[C98 account statement 结单；帐单；会计财务报表
Ql~9a
[8T~ account title 帐户名称；会计科目
oW0A8_|9 accountant's report 会计师报告
|>w>}w`~ Accountant's Report Rules 会计师报告规则
:X1~ accounting and auditing procedure 会计与审计程序；会计与核数程序
+{b!,D3sa* Accounting Arrangements 《会计安排》
?&qa3y)wX: accounting basis 会计基础
1oD1ia# accounting by Official Receiver 破产管理署署长呈交的帐目
|jh&a+4W Accounting Circular 《会计通告》
c
eH8 accounting class 会计类别
UNx|+ accounting date 记帐日期；会计结算日期
.I~#o$6 accounting for money 款项核算
I Zr~h9 Accounting Officer 会计主任
[V vTR#^ accounting period 会计报告期；会计期
$e(]L(o; accounting policy 会计政策；会计方针
jg2 UX accounting practice 会计惯例
cvoE4&m! accounting principle 会计准则
q.
i2BoOd accounting record 会计记录
m
2tw[6M accounting report 会计报告
xZmO^F5KHj Accounting Services Branch [Treasury] 会计事务部〔库务署〕
G)p pkH`qj Accounting Society of China 中国会计学会
r'!HWR accounting statement 会计报表
E
cS+/ accounting system 会计制度；会计系统
"EA6RFRD accounting transaction 会计事项；帐务交易
N?Wx-pK accounting treatment 会计处理
E;$;g#ksf accounting year 会计年度
BQ X 6Q< accretion 增值；添加
aT9+]
Ig accrual 应计项目；应累算数目
qN5 ru 2 accrual basis 应计制；权责发生制
gmCW__oR accrual basis accounting 应计制会计；权责发生制会计
<M d yz! accrue 应累算；应计
j@yK#==k accrued benefit 应累算利益
+>zjTP7\e" accrued charges 应计费用
*$ U+ accrued cumulative preference share dividend 应累算的累积优先股股息
87QK&S\ accrued expenses 应累算费用
N^G
$:GC accrued interest payable 应付利息；应计未付利息
_(#HQd,i accrued interest receivable 应收利息；应计未收利息
hLs<g!*O accrued right 累算权益
x2q6y accruing profit 应累算的利润
$0uh8 RB accumulated fiscal reserve 累积财政储备
"c0I2wq accumulated profit 累积利润；滚存溢利
Uavr>- accumulated reserve 累积储备
Z*AT &7 accumulation of surplus income 累积收益盈余
'VgdQp$L$ acquired assets 既得资产
M
@|n"(P acquisition 收购；购置；取得
rV
yw1D acquisition cost 购置成本
uL\b*rI acquisition expenses 购置费用
jkTh)Bm|' acquisition of 100% interest 收购全部股权
Se0!-NUK0 acquisition of control 取得控制权
2 kP0// acquisition of fixed assets 购置固定资产
& XS2q0-x acquisition of shell “买壳”
}6Ut7J]a| acquisition price 收购价
Z&f@)j act of God 天灾
O9+Dd%_KS# acting partner 执事合伙人
h8nJt>h active market 买卖活跃的市场；交投畅旺的市场；旺市
-?jI{].:8 active partner 积极参与的合伙人
A* 1-2 active trading 交投活跃
.G ^-. p actual circulation 实际流通
#hp 7@ Tu actual cost 实际成本
{}sF ?wZf actual expenditure 实际开支；实际支出
<7U\@si4 actual income 实际入息；实际收入；实际收益
e8WuAI86 actual market 现货市场
b" Z$?5 actual price 现货价；实际价格
iy<|<*s2D actual profit 实际利润
nC:>1 kt actual quotation 实盘；实际价位；实际报价
aw%iO|M_ actual year basis 按实际年度计算
oFO)28Btv actuals 实货
r JvtE}x1 actuarial investigation 精算调查
q
< , b actuarial principle 精算原则
11'^JmKA actuarial report 精算师报告
J AQ y Actuarial Society of Hong Kong 香港精算学会
d8)ps, actuarial valuation 精算师估值
a#huK~$~ actuary 精算师
>yZe1CP ad referendum agreement 暂定协议；有待覆核的协定
a Uy!(Y ad valorem duty 从价税；按值征税
w5C$39e\G ad valorem duty system 从价税制
m;_gNh8 Ee ad valorem fee 从价费
>) Udb// ad valorem tariff 从价关税
6Kvo Ho additional allowance 额外免税额
lx'^vK% F additional amount for unexpired risk 未过期风险的额外款额
} @)r\t4m additional assessable profit 补加应评税利润
Li'>pQ+ additional assessment 补加评税
~pZ<VH;h additional commitment 额外承担
_/S qw additional commitment vote 额外承担拨款
xj ?#]GR additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
p#\JKx additional dependent parent allowance 供养父母额外免税额
0[# zn additional provision 额外拨款
_#dBcEH[ additional stamp duty 附加印花税
J]!&E~Y additional tax 补加税罚款；补加税款
VW$a(G_h Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Gu#Vc.e adjudged bankrupt 被裁定破产
9wTN *y adjudicated bankrupt 裁定破产人
jk Q%b.a adjudication fee 裁定费；评定印花税额手续费；评估契据费
y[D8r Fw adjudication of bankruptcy 裁定破产；宣告破产
f:\)oIW9Kk adjudication of insolvency 裁定无力偿还债务
c\Z .V*o adjusted actual 经调整的实数；调整后的实数
Y94 ^mt- adjusted current assets 经调整的流动资产；调整后的流动资产
? M/H{ adjusted figure 经调整的数字；调整后的数额
}&*wJ]j`L adjusted liabilities 经调整的负债；调整后的负债
*(,zPn, adjusted loss 经调整的亏损；调整后的亏损
{
R`"Nk 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
]ZMFK>"^% adjusted profit 经调整的利润；调整后的利润
RXi/&'+H adjusted surplus 经调整的盈余额；调整后的盈余额
)Ja&Y adjusted value 经调整的价值；调整后的价值
eP?=tUB!S adjustment 调整；修订；理算〔保险〕
ir{li?kV adjustment centre 调剂中心
?W3 l adjustment lag 调整过程的时间差距；调整时差
mTj ?W$+r adjustment mechanism 调整机制
H@'f=Y* D adjustment of loss 亏损调整
xg^Z. q)d adjustment process 调整过程；调整程序
(^G @-eh adjustment range 调整幅度
rA\6y6d Fs administered exchange rate 受管制汇率
Z!& u_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
/<R[X>]<F administration expenses 行政费用
mA?fCs administration fee 手续费；行政费
A_4.>g administration in bankruptcy 破产管理
A6?!BB=]
administration order 遗产管理令
tl=H9w&@ administrator 管理人；遗产管理人
8ofKj: W ] administrator of the estate 遗产管理人
rjo1 admission of debt 债项承认书
N^TE
;BM admission of proof 接纳债权证明
nO CCOTf advance 放贷款项；垫付款项；预支款项；预付款项
XkEJ_;: advance account 暂支帐目；预付款帐户
joRrsxFU advance compensation 预付补偿金
+%~/~1 advance from shareholder 股东垫款
q:/3uC7
advance pending reimbursement 预支以待日后付还
pBxyq"z advanced economy 先进经济体系
W5^<4Y a! advancement 预付；预付财产
${F4x " x advances warrant 垫款令
zR! p-7_w advancing 贷出
jU9\BYUg adverse balance 逆差
uxOeD%Z> adverse exchange 逆汇
[0?W> A*h advertisement addressed to shareholders 在报章刊登的致股东通告
lVYrP|# advice for collection 托收通知书
tR Cz[M& advice of drawing 提款通知书；汇票通知书
TPF5 ? advice of payment 付款通知
@}<b42 Advisory Committee [Securities and Futures Commission]
W7` fI*lc 谘询委员会〔证券及期货事务监察委员会〕
Q
H 57[Yg Advisory Committee on Diversification 经济多元化谘询委员会
>Y6iLQ$X affidavit 誓章；遗产申报誓章
7C>5XyyJ affidavit of no receipt 述明无收款的誓章
~-tKMc). X affiliate 联号；联营公司；附属公司
lDX\" Fq affiliated company 附属公司；联号；联营公司
=j~vL`d2] affirmation [estate duty] 非宗教式宣誓〔遗产税〕
TF %MO\! affordability 负担能力
a;h.I}*] African Development Bank [AfDB] 非洲开发银行
V#, jUH| after-acquired property 事后取得的财产
wj{[g^y% after-hours dealing 市后交易
KCl85Wi' after-tax profit 税后盈利；税后利润；税后溢利
di4> Ir~] agency agreement 代理协议
NVX @1} agency expenses 代理机构的开支
IZs NMY agency fee 代理费
Fl}{"eCF8 Agency Law 《代理法》
<} Hs@`jS agent 代理人；承销人
n)uck 5 agent of company 公司代理人
M-V {( agent's fee 代理人费；经纪费
KK';ho,W aggregate 总计；总数；总体数字
O63:t$Yx# aggregate amount 总款额；总额
UbEK2&q/8 aggregate assets and liabilities 总体资产与负债
.Y5o&at6s aggregate at constant price 按固定价格计算的总体数字
asZ(Hz% aggregate demand 总需求
EXEB A&* aggregate gross position 总持仓量
\(&UDG$ aggregate limit 总限额
GWa:C\YK aggregate of salaries tax 合计薪俸税
?0 x=ascP aggregate performance 总体表现；总体业绩
G -V~6 aggregate supply 总体供应
va [r ~ aggregate surplus 总盈余
928uG o5 aggregate total 整体总额
".7\>8A#a aggregate value 总值；合计价值
8)ykXx/f@ aggregated basis 合计基准
mlO\wn-F aggregated net chargeable income 合计应课税入息实额
d#CAP9n;' aggregation 合并计算；合计；总和
&e \UlM22 aggregation of incomes of husband and wife 夫妇入息合并计算
X]4j&QB aggregation of property 财产的总和
]S 3l' " agio 差价；贴水
IKVFbTX:y 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》
O^~Z-; FA Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
JFu9_=%+ 《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》
"O/
6SV Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
6 hiWgbE 《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》
6FkBb !ASk Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
#SX-Y)> 1@ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
O?$]/d agreement for a settlement 授产协议
?Q~o<%U7 agreement for assignment 转让协议
IAi|4,y_L agreement for sale 售卖协议；买卖协议
m0p%R>:5 agreement for sale and purchase 买卖协议
Fv-~v & agreement for the payment of interest 支付利息协议
\A 5Na-/9 agreement for the repayment of money 还款协议
/liZ|K3A agreement of reinsurance 再保险协议
ugzrG0=lx Agricultural Bank of China 中国农业银行
cBtQ2,<6 air passenger departure tax 飞机乘客离境税
uI\6":/u Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
WXQ+`OH7 airport tax 机场税
l.xKv$uOGR alcohol duty 酒精税
kfgkZ"9 alienation 让与；让渡；转让
{u[_^ alimony 生活费；赡养费
)l H` a All Ordinaries Index [AOI] 所有普通股指数
7d^ ~.F all risks 全险；综合险
_>E=.$ All Sales Record for Stock Market 《股票市场成交报告》
@y2cC6+'t Allied Capital Resources Limited 新联财务有限公司
oc"7| YG all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8 l*h\p:Q allocation letter 拨款信件
FGzn|I allocation of fund 分配款项；预留款项
X@ S~D7|ja allocation of profit 利润分配；溢利分配
_t>[gB, allocation warrant 拨款令
l \W N
allotment 分配；配股
3}lIY7 O allotment notice 股份配售通知；配股通知
V-9\@'gc allotment of shares 股份分配
.Vrl: allowable 可获宽免；免税的
OCELG~ allowable business loss 可扣除的营业亏损
>BZ,g!N,J} allowable expenses 可扣税的支出
9p, PW A allowance 免税额；津贴；备抵；准备金
C @Wd Pjxj allowance for debts 债项的免税额
LT#EYnG allowance for depreciation by wear and tear 耗损折旧免税额
3<>DDY2bl allowance for funeral expenses 殡殓费的免税额
"j8`)XXa( allowance for inflation 为通货膨胀而预留的款项；通胀准备金
mLfY^&2Pr allowance for repairs and outgoings 修葺及支出方面的免税额
@=6oB3tQA allowance to debtor 给债务人的津贴
bT^(D^ alteration of capital 资本更改
X<Ag['r alternate trustee 候补受托人
<+Gf!0i amalgamation 合并
j JD*s/o ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
9t !Agxm ambit of charges 征税范围；收费范围
7/K L<T9@ amended valuation 经修订的估值
X0knM}5 American Commodities Exchange 美国商品交易所
LKBh{X0%( American Express Bank Limited 美国运通银行
/vI"v 4 American Stock Exchange 美国证券交易所
k8b5~A, amortization 摊销
0ev='v8 ? amount due from banks 存放银行同业的款项
<;*w97n amount due from banks abroad 存放海外银行同业的款项
u6 Yp ,!+ amount due from holding companies 控股公司欠款
T N/y4 (j amount due from local banks 存放本港银行同业的款项
pM9 M8d amount due to banks 银行同业的存款
S 3s6 amount due to banks abroad 海外银行同业的存款
ji
C2B amount due to holding companies 控股公司存款
" u)e,gu amount due to local banks 本港银行同业的存款
4 8Jt1^ amount due to outport banks 外埠银行同业的存款
3oV2Ek<d amount for note issue 发行纸币的款额
3+&k{UZjt amount of bond 担保契据的款额
yO`
| X amount of consideration 代价款额
>T)tAZ? WK amount of contribution 供款数额
V
n+a-v amount of indebtedness 负债款额
P#} vi$dZ amount of principal of the loan 贷款本金额
ux~=}{tz amount of rates chargeable 应征差饷数额
`Hqgahb{P amount of share capital 股本额
Wm4C(y@ amount of sums assured 承保款额
&Im-@rV! amount of variation 变动幅度
^VEaOKMr amount of vote 拨款数额
V -_MwII- amount payable 应付款额
$o/i /
wcj amount receivable 应收款额
[?bq4u` Amsterdam Stock Exchange 阿姆斯特丹证券交易所
U6.hH%\}@ analysis 分析
v'm-A d+4t ancillary risk 附属风险
@1D3E = annual account 周年帐目；周年帐目报表；年度决算；年结
@Z5,j) annual accounting date 年结日期
xX fv({ annual allowance 每年免税额；年积金；年度津贴；年津
k2(k0HFR annual balance 年度余额
%F x ^" annual disposable income 每年可动用收入
yqH9*&KH{ annual estimates 周年预算
g_J QW(_ annual fee 年费
gvr&7=p annual general meeting 周年大会
-qBdcbi|x) annual growth rate 年增率；每年增长率
-s 0\ 4 annual long-term supplement 长期个案每年补助金
> Edsanx annual pensionable emolument 可供计算退休金的年薪
4"UH~A;^ annual report 年报
2f1Q&S Annual Report on the Consumer Price Index 《消费物价指数年报》
r4d#;S9{o annual return 周年报表；周年申报表；每年报税表格
y
t7 >, Annual Return Rules 《周年报表规则》
M9G?^mW1sT annual review of consumer prices 每年消费物价回顾
% K,cGgp^) annual roll-forward basis 逐年延展方式
4I9Yr annual salary 年薪
NKc<nYdK? annual statement 年度报表；年度决算表
ilyF1=bp Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
nd$ 92H annuitant 年金受益人
luW" | annuity 年金
/|3~LvIt= annuity contract 年金合约
4C )sjk?m annuity on human life 人寿年金
3Kc9*] D antecedent debt 先前的债项
y\,,hs ante-dated cheque 倒填日期支票
~NB|BwAh anticipated expenditure 预期开支
CM7NdK?I anticipated net profit 预期纯利
\58bz<u" anticipated revenue 预期收入
U "r)C;5 anti-inflation measure 反通货膨胀措施
ss6{+@, anti-inflationary stance 反通货膨胀立场
ky&wv+7
apparent deficit 表面赤字
o_BRsJy apparent financial solvency 表面偿债能力
u}P:9u&h6X apparent partner 表面合伙人
dc0&*/`: application for personal assessment 个人入息课税申请书
^rd%{ 6m application of fund 资金应用
GQjwr( application to release as liquidator and to destruct the books of accounts and documents
Vl3-cW@p 申请免除清盘人职务及毁灭帐簿与文件
Z>l|R C appointed actuary 委任精算师
@6Lp $w appointed auditor 委任核数师；委任审计师
~dzD7l G6 appointed trustee 委任的受托人
]~~G<Yh:= appointer 委任人
g W_E apportioned pro rata 按比例分摊
t/_\w" apportionment 分配；分摊
=[z P Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^nK 7&]rK apportionment formula 分摊方程式
DWE DL[{ apportionment of estate duty 遗产税的分摊
KoA +Vv9 appraisal 估价；评估
7w]3D appreciable growth 可观增长
&8yGV i appreciable impact 显着影响
"G ,,:H9v appreciable increase 可观增长
s}-j.jzB{ appreciation 增值；升值
$j8CF3d.6 appreciation against other currencies 相对其他货币升值
fP6 \Ur appreciation of the exchange value of Hong Kong dollar 港元汇值上升
( P=WKZMPN appreciation tax 增值税
zg'.f UZ appropriation 拨款；拨用；拨付
@^DVA}*b) appropriation account 拨款帐目
(5 CgC < Appropriation Bill 拨款法案
=>kg] appropriation-in-aid system 补助拨款办法
4GH &u, approved assets 核准资产
io(!z-$ approved basket stock 认可一篮子证券
A@L r(L approved budget 核准预算
?!<Q8= approved charitable donation 认可慈善捐款
^Epup$ approved charitable institution 认可慈善机构
F'F 6 &a+ approved currency 核准货币；认可货币
5;G0$M0 approved estimates 核准预算
J{\(Y#|rHs approved estimates of expenditure 核准开支预算
& [ 'L7 approved overseas insurer 核准海外保险人
Bp@\p)P( approved overseas trust company 核准海外信托公司
&,3s2,1U( approved pooled investment fund 核准汇集投资基金
|i~-,:/-Y approved provident fund scheme 认可公积金计划
LwTdmR approved provision 核准拨款
/n6ZN4 approved redeemable share 核准可赎回股份
8TG|frS approved regional stock 认可地区性证券
UG_ PrZd approved retirement scheme 认可退休金计划
h?$ J;xn approved subordinated loan 核准附属贷款
W /*?y & arbitrage 套戥；套汇；套利
2( x|
% arbitrageur 套戥者；套汇者
X
@pm !c# arbitrary amount 临时款项
c##tP*( arrangement 措施；安排；协定
ZJ~0o2xZ' arrears 欠款
.z=%3p8+ arrears of pay 欠付薪酬
u c}tT mB| arrears of revenue 逾期未收税款；逾期未收的帐项
gs7_Q articles of association 组织章程；组织细则；组织章程细则
Om;aE1sW Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
)_OGt [_H ascertainment of profit 确定利润
5 UOqS#"0 "Asia Clear" “亚洲结算系统”
2b,edJVt? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
dA E8 5 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
)q.Zzi jG/ Asian Development Fund [ADF] 亚洲发展基金
8 R7w$3pp\ Asian dollar bond 亚洲美元债券
Nr+~3:3 Asian dollar market 亚洲美元市场
Yyd]s\W Asian dollar rate 亚洲美元利率
{:b~^yW Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Ju&FwY+ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Z {:;LC asked price 沽盘；喊价；索价；卖方报价
XA(.O|VZ assessable income 应评税入息
D(TG)X? assessable loss 应评税亏损
N{ $?u assessable profit 应评税利润
p|NY.N assessable value 应评税值
H+-x.l` assessed profit 估定利润
GN
Ewq$ assessed value 经评估价值
~7PiIky. assessment 评税；评定；估价；评税单
}Y|M+0 assessment number 评税编号；估价编号
sa _ J6 ~ assessment of additional tax 补加税评税
PkZ1Db assessment of performance 业绩评估；实绩评价
U$y wO4. Assessor 评税主任
T8)X ?>CIW asset price bubbles 资产价格泡沫
]~VuY:abH asset-backed securities 具资产保证的证券
-QR]BD%J*[ assets accretion 资产增值
Qx3eEt@X5] assets and liabilities 资产与负债
!`4i e assets betterment statement 资产递增表；资产改进表
1RX-`"^+ assets lending 实物放款；有抵押贷款
,3c25.,* assets of the company passing on the death 死者去世时转移的公司资产
V~
MsGj assets pledged as security for liabilities 用作负债抵押的资产
-3 ANNj assets portfolio 资产投资组合
k3 e6y assets price 资产价格
6 V ncr} assets quality 资产质素
G<k. d"< assets realization 资产变现
mPqK k assets refinancing arrangement 资产再集资安排
;DhAw 1 assets securitization 资产证券化
N` $F>E,T% assets situated outside Hong Kong 在香港以外地方的资产
C[hNngb7R assets stripping 削减资产；拆卖资产
jUl_ToX assets value 资产值
5''k|B> assignee 承让人
cH$( *k9%M assignment 转让；转让书；转让契
wq,&0P-v assignment of interest 权益转让
7cWeB5 e?O assignment of letters patent and trade mark 专利证书及商标转让
[i.c;'Wy/ assignment of property 物业转让；物业转让书
W`c$2KS?DO assignment right 转让权
N 3O!8A_ assignor 转让人
R,["w9 8a associate 有联系的人；有关连人士；相联者；合伙人；联系人
\ltS~E uWU Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
xLLTp7b( associate member 附属会员
'p\&Mc_Gu associated body corporate 相联法人团体
US^%pd associated company 相联公司；联属公司
$T:;Kc W) associated corporation 相联法团
<P ?gP1_zi Association of Chartered Certified Accountants [ACCA] [United Kingdom]
PFx.uqp 公认会计师公会〔英国〕
f Ayh9 Association of Futures Exchange Brokers 香港期货经纪协会
iOCs% J Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
;K|K]c association of underwriters 承保人组织
f2pA+j5[ assumption of control 接管
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assurance 担保；保险；转易；转易书
<gGO assurance of interest 权益的转易
b<#zgf at 19XX price 按一九ＸＸ年价格计算
=Ti@Y at a discount 按赔价计算；按贴水价格计算；打折扣
z_ '!?K{ at a premium 按溢价计算；按升水价格计算
oR!h
eCnu at call 通知付款；按通知
lq]8zm<\)] at constant market price 按固定市价计算
Csp $_uDi at constant price 按固定价格计算
=8TBkxG at cost 按成本计算
;I80<SZ at current market price 按当时市价计算；按现时市价计算
=./PY1 0' at current price 按当时价格计算；按现时价格计算
:f%kk atO at factor cost 按要素成本计算；按生产要素成本计算
JUj.:n2e at money-of-the-day price 按付款当日价格计算
(CH6Q]Wi_! at or better 按指定或较佳价位〔买卖指令〕
yi Xb<g+B at par 按面值计算；平价
.iP>?9$f" at sight 见票即付
@Q{:m)\ at the close 按收市盘
$ cuBd at the opening 按开市盘
1{]S[\F] attestation 见证；见证条款
Y,yU460T8 at-the-money option 平价期权
[{ #T N attorney 受权人；受托代表人
%C #Ps attornment 新拥有人承认书
&iq'V*+-\ attributable profit 可归属利润
WA1yA*S attributable share value 可归属股份价值
:?= 1aiS Auckland Stock Exchange 奥克兰证券交易所
ahZ@4v auction 拍卖
lKU{ jWA auctioneer 拍卖商
`#85r{c$: audit 审计；核数
C+ Y; D: Audit Commission 审计署
Z+EZ</'(a Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\ K}KnJ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
-|s% 5p| audit review 帐目审查
{~R?f$}""j Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
])bgUH audited account 审计帐目；经审计的帐目
#Tag"b` audited annual account 经审计的周年帐目
$FIJI^Kd7 audited balance sheet 经审计的资产负债表
>D i`zw~ auditor 核数师；核数主任；审计师
PY4a3dp
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{iq^CHAVK auditor's report 核数师报告；审计师报告
1:M'|uc Aussie bond 澳元债券
pFiE2V_aS austerity budget 紧缩预算
`s\ [X-j] Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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Australia All Ordinaries Index 澳洲所有普通股票指数
|0>rojMq Australian Dollar [AUD] 澳元
P s|[ Australian Options Market 澳大利亚期权市场
#K$0%0=M Australian Securities Commission 澳洲证券事务监察委员会
}weE^9GiJ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
`mYp?N jR_ Australian Stock Exchange 澳大利亚证券交易所
LkK[,Qj Austrian Schilling [ATS] 奥地利先令
4T"L#o1 authentication 认证；鉴证
r8N)]Hs ZH authority to purchase 委托购买证；委购书
D'{ o3Q,%K authorization 认可；核准；授权；授权书
nygeR|:\ authorization by direction 指示授权
*%_M? ^ authorization by instruction 指令授权
Xkx&'/QG,U authorization by warrant 令状授权
\>EUa}%xn authorization of unit trust 单位信托的认可
P, F 5Hf authorized agent 指定代理人
v;g,qO!LJ authorized capital 法定资本
qz Hsqlof authorized clerk 出市员
4DP<)KX authorized dealer 认可交易商
OI:=>Bk authorized financial institution 认可财务机构
t1oT Z authorized fund 认可基金
FEopNDy@y authorized fund house 获授权的基金公司；认可基金公司
n>:e8KVM; authorized institution 认可机构
qPUACuF' authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
; Z;` BGZJ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
cFJZ|Ld authorized insurer 获授权保险人；获认可承保人
C R't authorized investment 特准投资项目
+]yVSns
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$:-C9N29 authorized representative 获授权代表
,,I K} authorized share capital 法定股本
L"?4}U: automated quotation system 自动报价系统
L8zMzm= - Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
JJM!pD\ h 自动交易系统〔香港期货交易所有限公司〕
0|0IIgy automatic adjustment mechanism 自动调整机制
,m7Z w_. automatic adjustment system 自动调整系统
9!2$?xqym Automatic Clearing House 自动票据交换所
-s le7 k automatic exchange rates accumulation system 自动化汇率累集系统
zH~g5xgh Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
A q(, automatic teller machine [ATM] 自动柜员机
6"rS?>W/mO autopay 自动转帐
&?y| Pn available assets 可用资产
|\"%Dy[m available fiscal reserve 现存财政储备
\MmB+'f&R available profit 可用利润
\Km+>G Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
KM^}d$x}s average 平均；平均数；海损
X.q#ZpK average basic salary 平均基本薪金
j
*N^.2 average consumer expenditure 平均消费开支；一般消费开支
]^a{?2 ei average cost 平均成本
KO}TCa average cost of land production 增辟土地平均成本
bZQ_j#{$ average daily turnover 平均每日成交额
i
!SN"SY average daily wage rate 平均每日工资率
*>o@EUArN average expenditure pattern 平均开支模式
4zBcq<R7 average growth rate 平均增长率
;t@^Z_z,CR average net fixed assets 固定资产平均净值
4`r-*Lx average of relatives 相对价格平均数
ashVV~\8A average price 平均价格
G "vEtNoV average propensity to consume 平均消费倾向；一般消费倾向
\tS|
N40 average propensity to save 平均储蓄倾向；一般储蓄倾向
NB( GE average rate 平均率
'$ G%HUn average revenue 平均收入；平均收益
,S, R6#3G average stock 平均库存；平均存货
V|nJ%G\ average yearly rent 平均年租
q^@*k,HG avoidance of double taxation 避免双重课税
{w99 ~? avoidance of tax 避税
