A:
~SUl,Cs A share Ａ股；甲类股份
g/Nj|: 3 abatement of tax 减税；减扣免税额
Xg#([ }b ABN AMRO Bank N.V. 荷兰银行
,<WykeC above-the-line expenditure 线上项目支出；经常预算支出
BP s
& above-the-line receipt 线上项目收入；经常预算收入
)8> f ABSA Asia Limited 南非联合亚洲有限公司
b#'a4j-u absolute change 绝对数值变更
XD>@EYN<X absolute expenditure 实际开支
13@| {H CB absolute guideline figure 绝对准则数字
oRF"[G8BV absolute interest 绝对权益
R20GjWy= absolute order of discharge 绝对破产解除令
i-W2!; G absolute profit margin 绝对利润幅度
@g2L=XF absolute value 实值；绝对值
PG]mwaj]) absolutely vested interest 绝对既得权益
;lt;]7 absorbed cost 已吸收成本；已分摊成本
J}u1\Id% absorption 吸收；分摊；合并
Mo=-P2)>lt absorption rate 吸收率；摊配率；分摊率
wi
>ta ACB Finance Limited 亚洲商业财务有限公司
WU@,1.F: acceptable form of reciprocity 合理的互惠条件
vw
2@}#\: acceptable rate 适当利率；适当汇率
|*a>6y acceptance agreement 承兑协议
@_nhA/rlc acceptance for honour 参加承兑
LA Vgf> acceptor 承兑人；接受人；受票人
nxRrmR }F acceptor for honour 参加承兑人
1 niTkop accident insurance 意外保险
]bSt[ Accident Insurance Association of Hong Kong 香港意外保险公会
Kf5 p* AI accident insurance scheme 意外保险计划
]TOY_K8"z# accident year basis 意外年度基准
j!H?dnE|| accommodation 通融；贷款
=h!m/f^x accommodation bill 通融票据；空头票据
o%5Ao? z~ accommodation party 汇票代发人
>D aS*r account balance 帐户余额；帐户结余
;OyM~T gI account book 帐簿
Or|LyQU account collected in advance 预收款项
K; lC# account current book 往来帐簿
R 6Lr]H account of after-acquired property 事后取得的财产报告
ITiw) M account of defaulter 拖欠帐目
+[DVD account payable 应付帐款
B!a nY} /U account payee only [A/C payee only] 只可转帐；存入收款人帐户
wH< * account receivable 应收帐款
n-_w0Y account receivable report 应收帐款报表
R/|o?qTrj account statement 结单；帐单；会计财务报表
7 #N
@B account title 帐户名称；会计科目
ii s cm\ accountant's report 会计师报告
fok#D>q Accountant's Report Rules 会计师报告规则
=;T[2: JUu accounting and auditing procedure 会计与审计程序；会计与核数程序
j>23QPG`6U Accounting Arrangements 《会计安排》
{BU,kjv1g accounting basis 会计基础
2{N0. |5 accounting by Official Receiver 破产管理署署长呈交的帐目
7h~M&\M Accounting Circular 《会计通告》
kA0 ^~ accounting class 会计类别
&jcr7{cD accounting date 记帐日期；会计结算日期
g!uhy} accounting for money 款项核算
C5z4%,`f Accounting Officer 会计主任
Af~AE2b3" accounting period 会计报告期；会计期
@ XMC$s accounting policy 会计政策；会计方针
g9JtWgu accounting practice 会计惯例
kOO2 ?L|Z accounting principle 会计准则
jF8l d5|_| accounting record 会计记录
[<t*&Kr+o accounting report 会计报告
QWEK;kUa@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
.v{ty Accounting Society of China 中国会计学会
*XuzTGa" accounting statement 会计报表
RP$A"<goP accounting system 会计制度；会计系统
]g :ZokU accounting transaction 会计事项；帐务交易
<U* d
accounting treatment 会计处理
wSDDejg accounting year 会计年度
gqG"t@Y+ accretion 增值；添加
t{9Ph]e accrual 应计项目；应累算数目
.:}\Z27-c accrual basis 应计制；权责发生制
CAO$Z t accrual basis accounting 应计制会计；权责发生制会计
y- YYDEl accrue 应累算；应计
Bb)J8,LQ accrued benefit 应累算利益
~n ?U{
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)I@iW\`7 accrued cumulative preference share dividend 应累算的累积优先股股息
|Cm}%sgR\0 accrued expenses 应累算费用
jp|wc,]! accrued interest payable 应付利息；应计未付利息
|j;`;"+B accrued interest receivable 应收利息；应计未收利息
{ib`mC^ accrued right 累算权益
ocvBKsfhE` accruing profit 应累算的利润
7">.{
@S accumulated fiscal reserve 累积财政储备
{|cA[#j# accumulated profit 累积利润；滚存溢利
p\AS f accumulated reserve 累积储备
I`|>'$E[ r accumulation of surplus income 累积收益盈余
eUl[ gHP acquired assets 既得资产
Uvp?HZ\Z acquisition 收购；购置；取得
Oe?nX> acquisition cost 购置成本
E_?
M& acquisition expenses 购置费用
j2z$kw% acquisition of 100% interest 收购全部股权
Pdv&X*KA acquisition of control 取得控制权
${?Px
c{- acquisition of fixed assets 购置固定资产
mEA w^ acquisition of shell “买壳”
a aBBI S acquisition price 收购价
ny}?+&K act of God 天灾
FUQT ,7CA acting partner 执事合伙人
z}5XLa^ active market 买卖活跃的市场；交投畅旺的市场；旺市
8/=2N active partner 积极参与的合伙人
R
.,w`<< active trading 交投活跃
:c\NBKHv* actual circulation 实际流通
wz ,woF| actual cost 实际成本
,{%[/#~6 actual expenditure 实际开支；实际支出
o , d:{tt actual income 实际入息；实际收入；实际收益
z w0p} actual market 现货市场
4B |f}7%\ actual price 现货价；实际价格
hk~ s1" actual profit 实际利润
hAY_dM actual quotation 实盘；实际价位；实际报价
tIg_cY_y actual year basis 按实际年度计算
,HkJ.6KF actuals 实货
cD 1p5U actuarial investigation 精算调查
;gF"o 5/Q actuarial principle 精算原则
iaMZ37 actuarial report 精算师报告
Q5Wb ) Actuarial Society of Hong Kong 香港精算学会
qU}[( 9~Ru actuarial valuation 精算师估值
Q<M>+U;t actuary 精算师
P\Ka' i ad referendum agreement 暂定协议；有待覆核的协定
;2U`?" ad valorem duty 从价税；按值征税
J[^-k!9M ad valorem duty system 从价税制
D;Z\GnD ad valorem fee 从价费
v"^G9u ad valorem tariff 从价关税
U+\\#5$ additional allowance 额外免税额
:/u
EPki additional amount for unexpired risk 未过期风险的额外款额
GhX>YzD7 additional assessable profit 补加应评税利润
I!{5* ~ 3 additional assessment 补加评税
5y.kOe4vH additional commitment 额外承担
\KTX{qI"f additional commitment vote 额外承担拨款
x]F:~(P additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
qLcs)&}/A additional dependent parent allowance 供养父母额外免税额
&n['#7 <(! additional provision 额外拨款
<FP&1Eg!| additional stamp duty 附加印花税
gg<lWeS/3 additional tax 补加税罚款；补加税款
d5h:py5 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
%kF6y_h` adjudged bankrupt 被裁定破产
Z5v\[i@H! adjudicated bankrupt 裁定破产人
o_ {-X 1w adjudication fee 裁定费；评定印花税额手续费；评估契据费
Nl0*"}`I_ adjudication of bankruptcy 裁定破产；宣告破产
6z~6o 0s~ adjudication of insolvency 裁定无力偿还债务
Z[ys>\_To adjusted actual 经调整的实数；调整后的实数
?xIw Q d0 adjusted current assets 经调整的流动资产；调整后的流动资产
E<0Y;tR adjusted figure 经调整的数字；调整后的数额
[/'W#x adjusted liabilities 经调整的负债；调整后的负债
PKmr5FB adjusted loss 经调整的亏损；调整后的亏损
|SCO9,Fs 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
Py K)ks! 6 adjusted profit 经调整的利润；调整后的利润
q5Z]Z.%3O adjusted surplus 经调整的盈余额；调整后的盈余额
y4+Km*am,W adjusted value 经调整的价值；调整后的价值
t}+P |$[ adjustment 调整；修订；理算〔保险〕
|
X! d*4 adjustment centre 调剂中心
jruwdm^ adjustment lag 调整过程的时间差距；调整时差
Y '0H2B8 adjustment mechanism 调整机制
%A%^;3@ adjustment of loss 亏损调整
CnN PziB adjustment process 调整过程；调整程序
`i;f adjustment range 调整幅度
|BN^5m qP6 administered exchange rate 受管制汇率
BVU>M*k Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
DYx3 NDX7 administration expenses 行政费用
RAPR-I;{ administration fee 手续费；行政费
v e<D[jQsk administration in bankruptcy 破产管理
uS;N&6;: administration order 遗产管理令
c3lU administrator 管理人；遗产管理人
jhg0H2C8 administrator of the estate 遗产管理人
kocgPO5 admission of debt 债项承认书
)CKPzNf admission of proof 接纳债权证明
>We4F2? advance 放贷款项；垫付款项；预支款项；预付款项
+K {J*
n advance account 暂支帐目；预付款帐户
4 J{6Wt"; advance compensation 预付补偿金
@p"m{ advance from shareholder 股东垫款
?cF`T/z ]" advance pending reimbursement 预支以待日后付还
H85J MPZ7
advanced economy 先进经济体系
Mh 3Tfp advancement 预付；预付财产
jnho *,X advances warrant 垫款令
$b OiP advancing 贷出
6fY-D qF! adverse balance 逆差
NCL!| adverse exchange 逆汇
SJ8Ax_9{q advertisement addressed to shareholders 在报章刊登的致股东通告
9vZ:oO advice for collection 托收通知书
Lh\ 1L advice of drawing 提款通知书；汇票通知书
juIi-*R! advice of payment 付款通知
4MUN1/DId` Advisory Committee [Securities and Futures Commission]
bf@H(gCW= 谘询委员会〔证券及期货事务监察委员会〕
cao=O
\Y7 Advisory Committee on Diversification 经济多元化谘询委员会
K,j'!VQA4g affidavit 誓章；遗产申报誓章
2+s#5K&i affidavit of no receipt 述明无收款的誓章
"l Lwgh; affiliate 联号；联营公司；附属公司
j zvrJ14 affiliated company 附属公司；联号；联营公司
2fN2!OT affirmation [estate duty] 非宗教式宣誓〔遗产税〕
sBm)D=Kll affordability 负担能力
A1g.w w: African Development Bank [AfDB] 非洲开发银行
?&U g"$v after-acquired property 事后取得的财产
_3%eIyk4T after-hours dealing 市后交易
V$0mcwH after-tax profit 税后盈利；税后利润；税后溢利
lV".-:u_ agency agreement 代理协议
_59f.FsVR agency expenses 代理机构的开支
#;D@`.#\ agency fee 代理费
z|bAZKSRYx Agency Law 《代理法》
m )Ta5w^ agent 代理人；承销人
k~Z ;S QyN agent of company 公司代理人
i+90##4<? agent's fee 代理人费；经纪费
Zz/
z7~ { aggregate 总计；总数；总体数字
ghGpi U$ aggregate amount 总款额；总额
j[CXIz?c aggregate assets and liabilities 总体资产与负债
cS# yfN, aggregate at constant price 按固定价格计算的总体数字
$ :|?z_@ aggregate demand 总需求
#?"^: ,Y aggregate gross position 总持仓量
jZr"d*Y aggregate limit 总限额
LIE5of aggregate of salaries tax 合计薪俸税
dOX"7kZ aggregate performance 总体表现；总体业绩
I9Lt> * aggregate supply 总体供应
zb3,2D+ P aggregate surplus 总盈余
>=1A a,_tc aggregate total 整体总额
#$X _,+<HZ aggregate value 总值；合计价值
$+|.
@ss aggregated basis 合计基准
1 R,SA:L$ aggregated net chargeable income 合计应课税入息实额
!LM9 aggregation 合并计算；合计；总和
AO]k*N,N aggregation of incomes of husband and wife 夫妇入息合并计算
2Q%*`
vCuV aggregation of property 财产的总和
_ 9yW; i- agio 差价；贴水
n|fKwWB\ 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》
s~06%QEG Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
j-#h^3l1? 《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》
G5hf m- Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
&'k:?@J[ 《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》
4&AGVplgF Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
+2+|zXmT 《香港政府和大韩民国政府关于相互促进和保护投资协定》
0Y Z66VN! agreement for a settlement 授产协议
k%R(Qga agreement for assignment 转让协议
GXi)3I% agreement for sale 售卖协议；买卖协议
{>UT'fa- agreement for sale and purchase 买卖协议
Ji.FG"h+2 agreement for the payment of interest 支付利息协议
xw u b-yz agreement for the repayment of money 还款协议
)# v}8aL agreement of reinsurance 再保险协议
&D91bT+L Agricultural Bank of China 中国农业银行
O{p7I& air passenger departure tax 飞机乘客离境税
T_[5 ZYy Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@HE<\Z{ KI airport tax 机场税
(& -I-#i alcohol duty 酒精税
):\+%v^ alienation 让与；让渡；转让
(%'`t(< alimony 生活费；赡养费
yU>ucuF All Ordinaries Index [AOI] 所有普通股指数
1HLU
& all risks 全险；综合险
+&r=XJ5:`p All Sales Record for Stock Market 《股票市场成交报告》
@=OX7zq\h- Allied Capital Resources Limited 新联财务有限公司
p7W9? b9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
a4XK.[O allocation letter 拨款信件
P{HR='2 allocation of fund 分配款项；预留款项
P6")OWd allocation of profit 利润分配；溢利分配
'U,\5jj'Y allocation warrant 拨款令
,#bT allotment 分配；配股
Nt mmPJ|5 allotment notice 股份配售通知；配股通知
mA#;6?6 allotment of shares 股份分配
!$/P8T``M allowable 可获宽免；免税的
<sn, X0W allowable business loss 可扣除的营业亏损
r`$P60,@C allowable expenses 可扣税的支出
)Y`ybAD d3 allowance 免税额；津贴；备抵；准备金
<kJ`qbOU allowance for debts 债项的免税额
j )wrF@W allowance for depreciation by wear and tear 耗损折旧免税额
~Rx`:kQ allowance for funeral expenses 殡殓费的免税额
MAp#1+k allowance for inflation 为通货膨胀而预留的款项；通胀准备金
H6Ytp^ ~> allowance for repairs and outgoings 修葺及支出方面的免税额
?4# allowance to debtor 给债务人的津贴
21my9Ui] alteration of capital 资本更改
%!D Tq` F alternate trustee 候补受托人
ZENblh8fs amalgamation 合并
(,tL(:c ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
TrNh,5+b ambit of charges 征税范围；收费范围
(Q.tH amended valuation 经修订的估值
3[@:I^q American Commodities Exchange 美国商品交易所
~.#57g F" American Express Bank Limited 美国运通银行
TEbIU8{Y American Stock Exchange 美国证券交易所
Z{gDEo) amortization 摊销
W )^%/lAh amount due from banks 存放银行同业的款项
t~$8s G\ amount due from banks abroad 存放海外银行同业的款项
*,)1Dcv( amount due from holding companies 控股公司欠款
_Ea1;dJmq amount due from local banks 存放本港银行同业的款项
IR?nH`V amount due to banks 银行同业的存款
iVo-z# amount due to banks abroad 海外银行同业的存款
3N dO3-~) amount due to holding companies 控股公司存款
fl4 0jo] amount due to local banks 本港银行同业的存款
i ~)V>x amount due to outport banks 外埠银行同业的存款
- 0I &dG- amount for note issue 发行纸币的款额
jAovzZ6BL amount of bond 担保契据的款额
t0za%q!fK< amount of consideration 代价款额
rCb$^(w{7 amount of contribution 供款数额
\tA@A amount of indebtedness 负债款额
=iB$4d2 amount of principal of the loan 贷款本金额
5k?xBk=< amount of rates chargeable 应征差饷数额
:;IZ|hU amount of share capital 股本额
OB++5Wd amount of sums assured 承保款额
. yHK amount of variation 变动幅度
9Z"WV5o amount of vote 拨款数额
tv 2k&\1 amount payable 应付款额
/7ShE-.5# amount receivable 应收款额
=`2jnvx Amsterdam Stock Exchange 阿姆斯特丹证券交易所
e;LC\*dG analysis 分析
m E'HRv ancillary risk 附属风险
"D:?l`\o annual account 周年帐目；周年帐目报表；年度决算；年结
#T V #* annual accounting date 年结日期
O&#>i]*V annual allowance 每年免税额；年积金；年度津贴；年津
1;!dTh annual balance 年度余额
jaIcIc=Pf annual disposable income 每年可动用收入
jthyZZ annual estimates 周年预算
C0khG9,BL annual fee 年费
$7-S\sDr annual general meeting 周年大会
s7\Ee-x)s annual growth rate 年增率；每年增长率
%|ioNXMu annual long-term supplement 长期个案每年补助金
[#AI! - annual pensionable emolument 可供计算退休金的年薪
Dc 84^>l annual report 年报
#KuBEHr Annual Report on the Consumer Price Index 《消费物价指数年报》
zQ+
%^DT1 annual return 周年报表；周年申报表；每年报税表格
z uo:yaO Annual Return Rules 《周年报表规则》
|o ^mg9 annual review of consumer prices 每年消费物价回顾
.4Mc4' annual roll-forward basis 逐年延展方式
tVNFulcz$ annual salary 年薪
aU$8 0 annual statement 年度报表；年度决算表
9lkl-b6xG Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
I9nm$ ,i]7 annuitant 年金受益人
iszVM annuity 年金
WopA7J, annuity contract 年金合约
mZ0_^ annuity on human life 人寿年金
'$4&q629d antecedent debt 先前的债项
%fXgV\xY ante-dated cheque 倒填日期支票
A6xN6{R! anticipated expenditure 预期开支
E{\T?dk1$ anticipated net profit 预期纯利
3GMrdG?Y anticipated revenue 预期收入
MR HRa anti-inflation measure 反通货膨胀措施
cK IA.c}N anti-inflationary stance 反通货膨胀立场
f %P#. apparent deficit 表面赤字
0 }e&ONDQ apparent financial solvency 表面偿债能力
jS|jPk|I. apparent partner 表面合伙人
l {\k\Q !4 application for personal assessment 个人入息课税申请书
:#UA!| nV application of fund 资金应用
+JB*1dz>8 application to release as liquidator and to destruct the books of accounts and documents
A>)W6|m| 申请免除清盘人职务及毁灭帐簿与文件
Sg(\+j= appointed actuary 委任精算师
,0i72J appointed auditor 委任核数师；委任审计师
COxJ,v ( appointed trustee 委任的受托人
Qe]& appointer 委任人
g}BS:#$ apportioned pro rata 按比例分摊
"rrE_ apportionment 分配；分摊
d1NKVMeWr Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
) X6I #q8 apportionment formula 分摊方程式
y#n yH0U apportionment of estate duty 遗产税的分摊
|9)y<}c5oM appraisal 估价；评估
ph3dm\U. appreciable growth 可观增长
A8ClkLC;I appreciable impact 显着影响
3)l<'~"z< appreciable increase 可观增长
[h.i,%Ua"P appreciation 增值；升值
R?:(~ X\ appreciation against other currencies 相对其他货币升值
Gd|jE appreciation of the exchange value of Hong Kong dollar 港元汇值上升
4EhWK;ra
appreciation tax 增值税
JNI&]3[C>? appropriation 拨款；拨用；拨付
y p pZ@ appropriation account 拨款帐目
NH,4>mV$! Appropriation Bill 拨款法案
:x!'Eer
n appropriation-in-aid system 补助拨款办法
$
\ I|6[P approved assets 核准资产
G%%5lw!y' approved basket stock 认可一篮子证券
nd h\+7 approved budget 核准预算
hM8F N approved charitable donation 认可慈善捐款
v5L #H =P approved charitable institution 认可慈善机构
~b 9fk)z! approved currency 核准货币；认可货币
]/Cu, mX approved estimates 核准预算
{dvsZJj approved estimates of expenditure 核准开支预算
TEbE-h0)] approved overseas insurer 核准海外保险人
W"s)s approved overseas trust company 核准海外信托公司
UF j/Y; approved pooled investment fund 核准汇集投资基金
ahw 0}S approved provident fund scheme 认可公积金计划
s_ bR] G approved provision 核准拨款
R7?29?$7 approved redeemable share 核准可赎回股份
>w|*ei:@S approved regional stock 认可地区性证券
4(cJ^]wb ^ approved retirement scheme 认可退休金计划
. Dg uR2KT approved subordinated loan 核准附属贷款
Br5o7(AE arbitrage 套戥；套汇；套利
4=[7Em?oLb arbitrageur 套戥者；套汇者
3[IJhR[ arbitrary amount 临时款项
\we\0@v arrangement 措施；安排；协定
|L::bx( arrears 欠款
k< j"~S1 arrears of pay 欠付薪酬
^G|98yc!' arrears of revenue 逾期未收税款；逾期未收的帐项
SO{p ;g articles of association 组织章程；组织细则；组织章程细则
g(hOg~S\E Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
60}! LmL ascertainment of profit 确定利润
2/7_;_#vJ% "Asia Clear" “亚洲结算系统”
"Fnq>iR- Asia Commercial Bank Ltd. 亚洲商业银行有限公司
'Ot,H _pE Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
D'_Bz8H!p Asian Development Fund [ADF] 亚洲发展基金
<l,o&p,>|c Asian dollar bond 亚洲美元债券
)9v`f9X){ Asian dollar market 亚洲美元市场
=!b6FjsiG Asian dollar rate 亚洲美元利率
1(#;&:$`i Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
kH948<fk3 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Di5(9]o2 asked price 沽盘；喊价；索价；卖方报价
3Q By\1h. assessable income 应评税入息
. 12aUXo( assessable loss 应评税亏损
,
YW|n:X assessable profit 应评税利润
sLL7]m} assessable value 应评税值
1Sz A3c assessed profit 估定利润
h9s >LY assessed value 经评估价值
,'fxI O assessment 评税；评定；估价；评税单
' LE"#2Hu assessment number 评税编号；估价编号
PWr(*ZP>hI assessment of additional tax 补加税评税
,)FdRRj assessment of performance 业绩评估；实绩评价
MGpt}|t- Assessor 评税主任
`~BZ1)@ asset price bubbles 资产价格泡沫
'lz "2@4{ asset-backed securities 具资产保证的证券
b1#dz] assets accretion 资产增值
]0V}D,V($ assets and liabilities 资产与负债
J ^#:qk assets betterment statement 资产递增表；资产改进表
N)2f7j4C & assets lending 实物放款；有抵押贷款
:[l\@>H1tX assets of the company passing on the death 死者去世时转移的公司资产
AyKMhac assets pledged as security for liabilities 用作负债抵押的资产
_fk#< assets portfolio 资产投资组合
d3Mva,bw< assets price 资产价格
A^ \.Z4=d" assets quality 资产质素
NpP')m!`} assets realization 资产变现
4,Ic}CvM assets refinancing arrangement 资产再集资安排
xw5d|20b assets securitization 资产证券化
|SZ o'
6 assets situated outside Hong Kong 在香港以外地方的资产
=8Jfgq9E assets stripping 削减资产；拆卖资产
{Ro2ouQ!V assets value 资产值
D/y bFk assignee 承让人
{7hLsK[]) assignment 转让；转让书；转让契
2F{hg% assignment of interest 权益转让
;*TIM%6# assignment of letters patent and trade mark 专利证书及商标转让
g mKGy@] assignment of property 物业转让；物业转让书
}Db[ 4 assignment right 转让权
g#]" hn assignor 转让人
ipnV$!z associate 有联系的人；有关连人士；相联者；合伙人；联系人
C*=Xk/0 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
3rW|kkn associate member 附属会员
`:8J46or associated body corporate 相联法人团体
+j _ ;(Gw7 associated company 相联公司；联属公司
q%n 6K associated corporation 相联法团
B(a-k? Association of Chartered Certified Accountants [ACCA] [United Kingdom]
S_ MyoXV 公认会计师公会〔英国〕
H(c72]@Vg Association of Futures Exchange Brokers 香港期货经纪协会
94uN I8 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
H={ DB association of underwriters 承保人组织
u- D dq~;| assumption of control 接管
H`bSYjgM! assurance 担保；保险；转易；转易书
O4\Z!R60g assurance of interest 权益的转易
c .3ZXqpI; at 19XX price 按一九ＸＸ年价格计算
S 1 Z2 _V at a discount 按赔价计算；按贴水价格计算；打折扣
h!~3Dw>,N at a premium 按溢价计算；按升水价格计算
ZRxZume<f
at call 通知付款；按通知
<U5wB]] at constant market price 按固定市价计算
Va,<3z%O< at constant price 按固定价格计算
H&1[n U{?> at cost 按成本计算
4(e59ZgY at current market price 按当时市价计算；按现时市价计算
f0<hE2 at current price 按当时价格计算；按现时价格计算
[${
QzO at factor cost 按要素成本计算；按生产要素成本计算
'w>_+jLT at money-of-the-day price 按付款当日价格计算
(Fq5IGs at or better 按指定或较佳价位〔买卖指令〕
KoE8 Mp at par 按面值计算；平价
/kL $4CA at sight 见票即付
M` q?Fk at the close 按收市盘
/>¬$> at the opening 按开市盘
XBd>tdEP attestation 见证；见证条款
U~h'*nV& at-the-money option 平价期权
9TF f8'?d attorney 受权人；受托代表人
~<<nz9}o_ attornment 新拥有人承认书
5w %_$x attributable profit 可归属利润
Vd".u'r attributable share value 可归属股份价值
)1N 54FNO Auckland Stock Exchange 奥克兰证券交易所
&PkLp4mQ auction 拍卖
}kw/W#)J auctioneer 拍卖商
56^ +;^f^` audit 审计；核数
{o5V7*P;_ Audit Commission 审计署
l"\~yNgk Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
1h6 ^>()^ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
{x'GJtpb audit review 帐目审查
2* (Z==XC7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
m(], r}) audited account 审计帐目；经审计的帐目
?$f)&O audited annual account 经审计的周年帐目
[: xiZ audited balance sheet 经审计的资产负债表
%6AW7q
t auditor 核数师；核数主任；审计师
QO"oEgB`+Z auditor's certificate 核数师证明书；审计师证明书
O+%WR auditor's report 核数师报告；审计师报告
"ZTTg>r Aussie bond 澳元债券
UzXE_ S austerity budget 紧缩预算
jiF?fX@ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
R!l:O=[< Australia All Ordinaries Index 澳洲所有普通股票指数
>^Se'SE] Australian Dollar [AUD] 澳元
YF+n
b.0. Australian Options Market 澳大利亚期权市场
D;UV&.$'v Australian Securities Commission 澳洲证券事务监察委员会
ix#epuN Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Vmzb ZTup Australian Stock Exchange 澳大利亚证券交易所
Vd=yr'? Austrian Schilling [ATS] 奥地利先令
*3T| M@Y authentication 认证；鉴证
mhW-J6u* authority to purchase 委托购买证；委购书
\rVQQ| l authorization 认可；核准；授权；授权书
w8g,a]p authorization by direction 指示授权
p7:{^ authorization by instruction 指令授权
`R"I;qV authorization by warrant 令状授权
=]-j;#'& authorization of unit trust 单位信托的认可
-s9P 8W authorized agent 指定代理人
%,hV [[ @. authorized capital 法定资本
}(egMx;"3J authorized clerk 出市员
$9S(_xdI& authorized dealer 认可交易商
b )9'bJRvU authorized financial institution 认可财务机构
7LO%#No", authorized fund 认可基金
rQ=, y>-* authorized fund house 获授权的基金公司；认可基金公司
1heS*Fwn' authorized institution 认可机构
%*#n d authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
V/LQ<Y ke authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
SZJ$w-<z authorized insurer 获授权保险人；获认可承保人
rHP%0f 9: authorized investment 特准投资项目
O5H9Y}i] authorized person 获授权人
Isx#9C authorized representative 获授权代表
gocrjjAHk authorized share capital 法定股本
E*?<KZe" automated quotation system 自动报价系统
P>9a I/d9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
&K/Fy Y5 自动交易系统〔香港期货交易所有限公司〕
F 4Y @
B automatic adjustment mechanism 自动调整机制
*m2=/Sh automatic adjustment system 自动调整系统
#z1H8CFL" Automatic Clearing House 自动票据交换所
d&#~ h:~ automatic exchange rates accumulation system 自动化汇率累集系统
2< hAa9y Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
%%cHoprDa automatic teller machine [ATM] 自动柜员机
N41 R autopay 自动转帐
OLI$1d_ available assets 可用资产
sl2@umR7%( available fiscal reserve 现存财政储备
k1V T /u available profit 可用利润
4nAa`(62 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
BcD&sQ2F average 平均；平均数；海损
c$wsH25KH8 average basic salary 平均基本薪金
t'm;:J1 average consumer expenditure 平均消费开支；一般消费开支
*Sh^ J +j average cost 平均成本
M4xi1M#% average cost of land production 增辟土地平均成本
-gQCn>" average daily turnover 平均每日成交额
m[k_>e\ u average daily wage rate 平均每日工资率
ki>~H!zB average expenditure pattern 平均开支模式
%p
X6QRt? average growth rate 平均增长率
f{0F|w< gf average net fixed assets 固定资产平均净值
t#!yrQ..'G average of relatives 相对价格平均数
r\;ut4 wy average price 平均价格
I5h[%T average propensity to consume 平均消费倾向；一般消费倾向
6 =N`wi average propensity to save 平均储蓄倾向；一般储蓄倾向
:NJ(r(QG> average rate 平均率
K R"M/# average revenue 平均收入；平均收益
cwV]!=RtO average stock 平均库存；平均存货
wb Iq&>p average yearly rent 平均年租
"`[!L z avoidance of double taxation 避免双重课税
4~U'TE
@ avoidance of tax 避税
