A:
Ia2WBs = A share Ａ股；甲类股份
Rk$7jZdTf abatement of tax 减税；减扣免税额
1iT_mtXK$ ABN AMRO Bank N.V. 荷兰银行
TegdB|y7O above-the-line expenditure 线上项目支出；经常预算支出
Jf^3nBZ above-the-line receipt 线上项目收入；经常预算收入
)."ob =m ABSA Asia Limited 南非联合亚洲有限公司
nW=6n Cyvo absolute change 绝对数值变更
9ihg[k absolute expenditure 实际开支
9{pT)(Wnb absolute guideline figure 绝对准则数字
8 lF 9LZ8 absolute interest 绝对权益
}QE.|.fA1 absolute order of discharge 绝对破产解除令
;}B= g/C absolute profit margin 绝对利润幅度
m$8siF{<q absolute value 实值；绝对值
# qd!_oN absolutely vested interest 绝对既得权益
,:S#gN{U absorbed cost 已吸收成本；已分摊成本
v^9eTeFO absorption 吸收；分摊；合并
7 [Us.V@ absorption rate 吸收率；摊配率；分摊率
6i/unwe!`) ACB Finance Limited 亚洲商业财务有限公司
bb_elmb)n acceptable form of reciprocity 合理的互惠条件
[v1$L p acceptable rate 适当利率；适当汇率
rZI63S acceptance agreement 承兑协议
g@H<Q('fJ acceptance for honour 参加承兑
@rhS[^1wi+ acceptor 承兑人；接受人；受票人
X9* n[ev acceptor for honour 参加承兑人
OTy!Q,0$. accident insurance 意外保险
zw<<st Bp Accident Insurance Association of Hong Kong 香港意外保险公会
uP9b^LEoN accident insurance scheme 意外保险计划
4 H 6t" X accident year basis 意外年度基准
h ,[L6-n accommodation 通融；贷款
z %}"= accommodation bill 通融票据；空头票据
o$ @/@r accommodation party 汇票代发人
`I7s|9-= account balance 帐户余额；帐户结余
XT^=v6^H account book 帐簿
]}`t~#Irz account collected in advance 预收款项
-jjB2xP account current book 往来帐簿
MTYV~S4/ account of after-acquired property 事后取得的财产报告
^#5'` #t account of defaulter 拖欠帐目
HNkOPz+d&8 account payable 应付帐款
d V%o:@Z account payee only [A/C payee only] 只可转帐；存入收款人帐户
(?Ku-k account receivable 应收帐款
/JNG}* account receivable report 应收帐款报表
-x ?Z2EA! account statement 结单；帐单；会计财务报表
$1=7^v[U account title 帐户名称；会计科目
!
fk W; | accountant's report 会计师报告
<Sot{_"li Accountant's Report Rules 会计师报告规则
DgE dV4@p accounting and auditing procedure 会计与审计程序；会计与核数程序
u>fs
yn9c Accounting Arrangements 《会计安排》
Sct accounting basis 会计基础
WsT Idr36x accounting by Official Receiver 破产管理署署长呈交的帐目
F=F84 _+K Accounting Circular 《会计通告》
w w|fqx? accounting class 会计类别
^!tX+`,6^ accounting date 记帐日期；会计结算日期
T"\ d,ug5[ accounting for money 款项核算
N[@~q~v Accounting Officer 会计主任
*)[fGxz
\ accounting period 会计报告期；会计期
Od.@G ~ accounting policy 会计政策；会计方针
5Sl"1HL accounting practice 会计惯例
DN^+"_:TB accounting principle 会计准则
uGAQt9$>_ accounting record 会计记录
1c,#`\Iikd accounting report 会计报告
gwB,*.z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
q}i#XQ U Accounting Society of China 中国会计学会
V@0T&# accounting statement 会计报表
F6vsU :TfB accounting system 会计制度；会计系统
^ E%R5JN
accounting transaction 会计事项；帐务交易
-#% M,Qb accounting treatment 会计处理
w&@tP^` accounting year 会计年度
:{<|,3oNdR accretion 增值；添加
Q
& /5B accrual 应计项目；应累算数目
c@>ztQU* accrual basis 应计制；权责发生制
LR&Mh G7 accrual basis accounting 应计制会计；权责发生制会计
Lginps[la accrue 应累算；应计
.*NPoW4Kv accrued benefit 应累算利益
tDET RjTA accrued charges 应计费用
&pK0>2 accrued cumulative preference share dividend 应累算的累积优先股股息
:%sG'_d accrued expenses 应累算费用
oDS7do accrued interest payable 应付利息；应计未付利息
k3&68+ accrued interest receivable 应收利息；应计未收利息
#~Xj=M % accrued right 累算权益
]Mq -67 accruing profit 应累算的利润
)
`{jPK*` accumulated fiscal reserve 累积财政储备
dpz@T>MS= accumulated profit 累积利润；滚存溢利
?z &n I# accumulated reserve 累积储备
,{IDf accumulation of surplus income 累积收益盈余
:X":>M;;+ acquired assets 既得资产
e# Y{YtE acquisition 收购；购置；取得
Pjq'c+4.yL acquisition cost 购置成本
xkf2; acquisition expenses 购置费用
N-N]BS6 acquisition of 100% interest 收购全部股权
B\D)21Ik}% acquisition of control 取得控制权
XK~ HfA? acquisition of fixed assets 购置固定资产
USART}Us4 acquisition of shell “买壳”
548L^"D acquisition price 收购价
/%&5Iq\:vA act of God 天灾
6[t(FcS acting partner 执事合伙人
0%xb):Ctw active market 买卖活跃的市场；交投畅旺的市场；旺市
")ys!V9 active partner 积极参与的合伙人
dLqBu~* active trading 交投活跃
@oY+b!L actual circulation 实际流通
NvzPZ9=@- actual cost 实际成本
Jd `Q a+ actual expenditure 实际开支；实际支出
U :x;4 actual income 实际入息；实际收入；实际收益
-[!t=qi actual market 现货市场
2KO`+ actual price 现货价；实际价格
wv3*o10_w8 actual profit 实际利润
&y0Gdzf Qd actual quotation 实盘；实际价位；实际报价
^vm6JWwN0B actual year basis 按实际年度计算
['>ZC3?"h actuals 实货
!0p K8k&MG actuarial investigation 精算调查
Bor_(eL^ actuarial principle 精算原则
RaLV@ >jPm actuarial report 精算师报告
zw'%n+5m Actuarial Society of Hong Kong 香港精算学会
V+D <626o actuarial valuation 精算师估值
it{Jd\/hR actuary 精算师
q4X( _t ad referendum agreement 暂定协议；有待覆核的协定
BN&)5M?Xt6 ad valorem duty 从价税；按值征税
Lapeh>1T ad valorem duty system 从价税制
-[N9"Z, ad valorem fee 从价费
7.2G}O6$ ad valorem tariff 从价关税
R KzO$T additional allowance 额外免税额
|t"CH'KJZ additional amount for unexpired risk 未过期风险的额外款额
:tbI=NDb additional assessable profit 补加应评税利润
cK[=IE5 additional assessment 补加评税
I[r R-4.F] additional commitment 额外承担
r4cz?e | additional commitment vote 额外承担拨款
X<_HQ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
XD8Cf! additional dependent parent allowance 供养父母额外免税额
Qu<6X@+5 additional provision 额外拨款
{oOUIP additional stamp duty 附加印花税
$+2QbEk &- additional tax 补加税罚款；补加税款
%qsl<_& Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
]
0L=+=w adjudged bankrupt 被裁定破产
ZweAY.]e adjudicated bankrupt 裁定破产人
{nM1$ adjudication fee 裁定费；评定印花税额手续费；评估契据费
|[r7B*fw adjudication of bankruptcy 裁定破产；宣告破产
Xm< _!= adjudication of insolvency 裁定无力偿还债务
FaJK
R adjusted actual 经调整的实数；调整后的实数
y k!K 5 adjusted current assets 经调整的流动资产；调整后的流动资产
f4,|D | adjusted figure 经调整的数字；调整后的数额
Q(A$ >A adjusted liabilities 经调整的负债；调整后的负债
Dl ~(NLM adjusted loss 经调整的亏损；调整后的亏损
W4 . w 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
NsS;d^%I adjusted profit 经调整的利润；调整后的利润
h}nS& . adjusted surplus 经调整的盈余额；调整后的盈余额
{tOf0W| adjusted value 经调整的价值；调整后的价值
Px-VRANZt adjustment 调整；修订；理算〔保险〕
Z[&FIG% tV adjustment centre 调剂中心
P )oNNY6} adjustment lag 调整过程的时间差距；调整时差
B T}l" adjustment mechanism 调整机制
a
Z)1S X`D adjustment of loss 亏损调整
CN` ~DD{ adjustment process 调整过程；调整程序
22ySMtxn adjustment range 调整幅度
PI$i_3N administered exchange rate 受管制汇率
yX*$PNL5w Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#c' B2Jn administration expenses 行政费用
}; 7I administration fee 手续费；行政费
'>"blfix8 administration in bankruptcy 破产管理
zqt%x? l administration order 遗产管理令
3H< %\SYp administrator 管理人；遗产管理人
myVa5m !7Q administrator of the estate 遗产管理人
bL WY Tj admission of debt 债项承认书
C}uzzG6s admission of proof 接纳债权证明
4dN <B U advance 放贷款项；垫付款项；预支款项；预付款项
T)<^S(5 7 advance account 暂支帐目；预付款帐户
96;5 advance compensation 预付补偿金
sk07|9nU advance from shareholder 股东垫款
O..{ wdZy advance pending reimbursement 预支以待日后付还
^AI02`c. advanced economy 先进经济体系
2 ::YR? advancement 预付；预付财产
+qpG$#J 0 advances warrant 垫款令
J9;fqQCt advancing 贷出
du'`&{ _/ adverse balance 逆差
' A+L
# adverse exchange 逆汇
PPy~dp advertisement addressed to shareholders 在报章刊登的致股东通告
%n UN advice for collection 托收通知书
y5*zyd advice of drawing 提款通知书；汇票通知书
&Qv HjjQ?u advice of payment 付款通知
(#6Fg|f4Y Advisory Committee [Securities and Futures Commission]
aeNbZpFQ 谘询委员会〔证券及期货事务监察委员会〕
c zT2f Advisory Committee on Diversification 经济多元化谘询委员会
o+8H:7,o' affidavit 誓章；遗产申报誓章
4 P5^.\. affidavit of no receipt 述明无收款的誓章
vP#*if[V5 affiliate 联号；联营公司；附属公司
B R affiliated company 附属公司；联号；联营公司
4 7mT affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}8YY8|]LI affordability 负担能力
/ ~".GZ&29 African Development Bank [AfDB] 非洲开发银行
<-'
! I& after-acquired property 事后取得的财产
s 8's(*] after-hours dealing 市后交易
)2l @%?9 after-tax profit 税后盈利；税后利润；税后溢利
Y j bp: agency agreement 代理协议
,) dlL tUm agency expenses 代理机构的开支
/zXOta G agency fee 代理费
nC[aEZ7 Agency Law 《代理法》
/9gn)q2f( agent 代理人；承销人
ZDL1H3;R agent of company 公司代理人
pl[@U<8aw agent's fee 代理人费；经纪费
F
=*4] O aggregate 总计；总数；总体数字
}%PK %/ zI aggregate amount 总款额；总额
o_b3G aggregate assets and liabilities 总体资产与负债
|ssl0/nk aggregate at constant price 按固定价格计算的总体数字
>r\GB#\5 aggregate demand 总需求
mT -[I<
aggregate gross position 总持仓量
- >?tB1}^ aggregate limit 总限额
DOGGQ$0 aggregate of salaries tax 合计薪俸税
{9{ X\| aggregate performance 总体表现；总体业绩
co\Il]`R/ aggregate supply 总体供应
-
7T`/6 aggregate surplus 总盈余
a6;[Z aggregate total 整体总额
-l_B;Sb:e aggregate value 总值；合计价值
PW5)") z aggregated basis 合计基准
I w.!*0$ aggregated net chargeable income 合计应课税入息实额
%,~\,+NP aggregation 合并计算；合计；总和
WvArppANo aggregation of incomes of husband and wife 夫妇入息合并计算
5oCg&aT aggregation of property 财产的总和
~4=*kJ #7 agio 差价；贴水
~@6l7H6{ 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》
}[lP^Qs Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
W 2[]m>; 《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》
k{vbi-^6rf Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Fx.Ly]L 《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》
t_ !p({ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`C|] ;mf(# 《香港政府和大韩民国政府关于相互促进和保护投资协定》
<FU?^* ~ agreement for a settlement 授产协议
<)!,$]S agreement for assignment 转让协议
<"K*O9 nst agreement for sale 售卖协议；买卖协议
))Z>$\<: agreement for sale and purchase 买卖协议
G{4s~Pco[Q agreement for the payment of interest 支付利息协议
ilK*Xo agreement for the repayment of money 还款协议
g=t7YQq_~ agreement of reinsurance 再保险协议
^dk$6%0 Agricultural Bank of China 中国农业银行
u_+i H$zA air passenger departure tax 飞机乘客离境税
u;t~
z Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Y-y yg4JH airport tax 机场税
Nb9GrYIS alcohol duty 酒精税
>"=DN5w
,S alienation 让与；让渡；转让
=9 )k:S( alimony 生活费；赡养费
[PUu9rz# All Ordinaries Index [AOI] 所有普通股指数
`#l3a all risks 全险；综合险
(57!{[J All Sales Record for Stock Market 《股票市场成交报告》
T_D] rMl Allied Capital Resources Limited 新联财务有限公司
.1;UEb|T all-items index [Consumer Price Index] 总指数〔消费物价指数〕
\$.{*f allocation letter 拨款信件
LFW`ISY { allocation of fund 分配款项；预留款项
N%Ta. `r allocation of profit 利润分配；溢利分配
d,l?{ Ln allocation warrant 拨款令
*5k40?w allotment 分配；配股
*-5N0K<kQ allotment notice 股份配售通知；配股通知
Q0K$ZWM`7 allotment of shares 股份分配
.?QYqGcG allowable 可获宽免；免税的
N2'aC}
I allowable business loss 可扣除的营业亏损
%>=6v} f,+ allowable expenses 可扣税的支出
P[G>uA>Z1 allowance 免税额；津贴；备抵；准备金
yj_> G allowance for debts 债项的免税额
6*>Lud allowance for depreciation by wear and tear 耗损折旧免税额
TbNH{ w|p allowance for funeral expenses 殡殓费的免税额
MaHP):~ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
;9h ;oB@ allowance for repairs and outgoings 修葺及支出方面的免税额
7p Y :.iVO allowance to debtor 给债务人的津贴
hPNMp@Nm6 alteration of capital 资本更改
#I453 alternate trustee 候补受托人
n }A!aC amalgamation 合并
Mhti ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:zKMw= ambit of charges 征税范围；收费范围
4L8hn 4F amended valuation 经修订的估值
R^/SBrW ve American Commodities Exchange 美国商品交易所
LYRpd American Express Bank Limited 美国运通银行
HBOyiIm Q American Stock Exchange 美国证券交易所
D%yY&q;
amortization 摊销
bz#]>RD amount due from banks 存放银行同业的款项
r
<5}& B` amount due from banks abroad 存放海外银行同业的款项
1VM2CgR a amount due from holding companies 控股公司欠款
9>9EZ?4m amount due from local banks 存放本港银行同业的款项
fM"*;LN!N amount due to banks 银行同业的存款
] "{8"+x amount due to banks abroad 海外银行同业的存款
W +ER'lX amount due to holding companies 控股公司存款
A|+QUPD amount due to local banks 本港银行同业的存款
/IRXk[ amount due to outport banks 外埠银行同业的存款
\|{/.R amount for note issue 发行纸币的款额
S$Zi{bU`G amount of bond 担保契据的款额
f!#! amount of consideration 代价款额
%Rn*oV amount of contribution 供款数额
9 )'f)60^ amount of indebtedness 负债款额
lh"*$.j - amount of principal of the loan 贷款本金额
wTa u .Bo amount of rates chargeable 应征差饷数额
]n|Jc_Y amount of share capital 股本额
w9 0YlWS# amount of sums assured 承保款额
J>}J~[ap\J amount of variation 变动幅度
\/M x|7< amount of vote 拨款数额
,oA<xP-* amount payable 应付款额
z.SC^/\o| amount receivable 应收款额
bqAW Amsterdam Stock Exchange 阿姆斯特丹证券交易所
mvZ# FF1,J analysis 分析
s< FBr, ancillary risk 附属风险
l^Rb%?4Z annual account 周年帐目；周年帐目报表；年度决算；年结
}Rw ,4 annual accounting date 年结日期
kzRJzJq uP annual allowance 每年免税额；年积金；年度津贴；年津
I 8
:e `L annual balance 年度余额
87 s *lS annual disposable income 每年可动用收入
?PT> V,& annual estimates 周年预算
@ps(3~?7 annual fee 年费
\\FT.e6 annual general meeting 周年大会
.N
qXdari annual growth rate 年增率；每年增长率
\4>,L_O annual long-term supplement 长期个案每年补助金
=otO@22Np annual pensionable emolument 可供计算退休金的年薪
I}
jgz annual report 年报
3@gsKtA&H4 Annual Report on the Consumer Price Index 《消费物价指数年报》
V|_
h[hXE annual return 周年报表；周年申报表；每年报税表格
O[C4x q Annual Return Rules 《周年报表规则》
Xv-p7$?f annual review of consumer prices 每年消费物价回顾
m|qktLx annual roll-forward basis 逐年延展方式
1 Hr}n6s annual salary 年薪
aE`d[d SG annual statement 年度报表；年度决算表
+ GI906K 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
6UeY Z g annuitant 年金受益人
R{H[ < s+n annuity 年金
e(? w h annuity contract 年金合约
O1z]d3x
annuity on human life 人寿年金
'f-r 6'_ZX antecedent debt 先前的债项
0 6 S
R74 ante-dated cheque 倒填日期支票
~Ba=nn8Cq anticipated expenditure 预期开支
W}CM;~*L anticipated net profit 预期纯利
xmvE*q"9] anticipated revenue 预期收入
x)~i`$ anti-inflation measure 反通货膨胀措施
m [B#k$ anti-inflationary stance 反通货膨胀立场
@vt.Db apparent deficit 表面赤字
9RJF apparent financial solvency 表面偿债能力
hGz_ F/ apparent partner 表面合伙人
5.9<g>C application for personal assessment 个人入息课税申请书
XVN`J]XHk application of fund 资金应用
L"m^LyU application to release as liquidator and to destruct the books of accounts and documents
QJVbt 申请免除清盘人职务及毁灭帐簿与文件
}~/b%^ appointed actuary 委任精算师
Dw%'u 'HG appointed auditor 委任核数师；委任审计师
43PLURay appointed trustee 委任的受托人
u=.8M`FxP appointer 委任人
`5IrV&a apportioned pro rata 按比例分摊
i4 1~-?Bc apportionment 分配；分摊
x=oV!x Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
0ra'H/>Ly apportionment formula 分摊方程式
SMX]JZmH apportionment of estate duty 遗产税的分摊
N ,Eap KG appraisal 估价；评估
hO=L|BJ?I appreciable growth 可观增长
. 5( YL 8d appreciable impact 显着影响
?RsrY4P appreciable increase 可观增长
J-v1"7[2GC appreciation 增值；升值
XM rk2]_ appreciation against other currencies 相对其他货币升值
aOwjYl[?p appreciation of the exchange value of Hong Kong dollar 港元汇值上升
\Oeo"| appreciation tax 增值税
B.q/}\
?( appropriation 拨款；拨用；拨付
&
o 5x appropriation account 拨款帐目
5 #K*75> Appropriation Bill 拨款法案
m2j&0z appropriation-in-aid system 补助拨款办法
/;*_[g5*i approved assets 核准资产
/4&gA5 BS] approved basket stock 认可一篮子证券
1!<t8,W4 approved budget 核准预算
@8|*Ndx2 approved charitable donation 认可慈善捐款
^+_rv approved charitable institution 认可慈善机构
|C [! A approved currency 核准货币；认可货币
q!$s<n approved estimates 核准预算
+OE !Uqnt approved estimates of expenditure 核准开支预算
94"+l@K approved overseas insurer 核准海外保险人
hmu>s' approved overseas trust company 核准海外信托公司
7Y5 r3a}% approved pooled investment fund 核准汇集投资基金
[.gk{> # approved provident fund scheme 认可公积金计划
ngo> ^9/8 approved provision 核准拨款
n)e 2? approved redeemable share 核准可赎回股份
LhJUoX approved regional stock 认可地区性证券
vI{aF-
# approved retirement scheme 认可退休金计划
(pxH<k=Ah approved subordinated loan 核准附属贷款
>JyS@j} arbitrage 套戥；套汇；套利
QyD0WC}i arbitrageur 套戥者；套汇者
'hpOpIsHa arbitrary amount 临时款项
+%JBr+1#\ arrangement 措施；安排；协定
5=pE*E TJ arrears 欠款
Xz _WFLq4 arrears of pay 欠付薪酬
ZL(
j5E arrears of revenue 逾期未收税款；逾期未收的帐项
\}Jznzx ; articles of association 组织章程；组织细则；组织章程细则
!dLu ($P Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
2 J7|y\N, ascertainment of profit 确定利润
U#jz5 <r "Asia Clear" “亚洲结算系统”
@/ z\p7e Asia Commercial Bank Ltd. 亚洲商业银行有限公司
0!hr9Y]Lx Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
v(1 [n]y Asian Development Fund [ADF] 亚洲发展基金
*f[ 5rr 4 Asian dollar bond 亚洲美元债券
ABWn49c. Asian dollar market 亚洲美元市场
[,o:nry'a Asian dollar rate 亚洲美元利率
>,e^}K}C Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
}[A aI # Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
u <-)C)z asked price 沽盘；喊价；索价；卖方报价
n{tc{LII/ assessable income 应评税入息
0#*6:{/^ assessable loss 应评税亏损
OQ-)
4Uk} assessable profit 应评税利润
!HY^QK assessable value 应评税值
YuK+ N assessed profit 估定利润
[G<ga80 assessed value 经评估价值
yw^Pok5. assessment 评税；评定；估价；评税单
(dy(.4W\ assessment number 评税编号；估价编号
3l{V:x!9@ assessment of additional tax 补加税评税
'nCVjO7o assessment of performance 业绩评估；实绩评价
d^ C@5Pd
< Assessor 评税主任
[wGj?M} asset price bubbles 资产价格泡沫
%K6veB{M asset-backed securities 具资产保证的证券
c1#0o) q*7 assets accretion 资产增值
Xw?D N*`L assets and liabilities 资产与负债
Q5,zs_j assets betterment statement 资产递增表；资产改进表
3\7MeG`tl assets lending 实物放款；有抵押贷款
'+88UFSq5 assets of the company passing on the death 死者去世时转移的公司资产
$ev+0m_ assets pledged as security for liabilities 用作负债抵押的资产
B qf(6\)F assets portfolio 资产投资组合
&<A,\ M assets price 资产价格
C[J9 =!t assets quality 资产质素
-D`1z?zHra assets realization 资产变现
qSY\a\.< assets refinancing arrangement 资产再集资安排
&
l>nzJ5? assets securitization 资产证券化
J"`VA_[ assets situated outside Hong Kong 在香港以外地方的资产
Pb5yz-?
assets stripping 削减资产；拆卖资产
9\Ii$ Mp assets value 资产值
)w7vE\n3 assignee 承让人
3~> -A= assignment 转让；转让书；转让契
@j!,8JQEd assignment of interest 权益转让
n7[nl4 3 assignment of letters patent and trade mark 专利证书及商标转让
b>ai"! assignment of property 物业转让；物业转让书
4ag W<c# assignment right 转让权
dY 8 H2; assignor 转让人
I,-n[k\J associate 有联系的人；有关连人士；相联者；合伙人；联系人
[l}H:%O, Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
) /raTD associate member 附属会员
^ZwZze:2 associated body corporate 相联法人团体
c!EA>:;(< associated company 相联公司；联属公司
tOIqX0dWd associated corporation 相联法团
'RjEdLrI Association of Chartered Certified Accountants [ACCA] [United Kingdom]
nWd!ovd 公认会计师公会〔英国〕
htBA.eQ Association of Futures Exchange Brokers 香港期货经纪协会
dyQ7@K.E Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
k 2 }DBVu1 association of underwriters 承保人组织
G6G Bqp6| assumption of control 接管
AyE*1 FD assurance 担保；保险；转易；转易书
.S
k+"iH5 assurance of interest 权益的转易
%2QGbnt_* at 19XX price 按一九ＸＸ年价格计算
ynI e4b at a discount 按赔价计算；按贴水价格计算；打折扣
] A5F}wV4 at a premium 按溢价计算；按升水价格计算
ha
:l-<a at call 通知付款；按通知
= pL$*` ]? at constant market price 按固定市价计算
Nq8ON!<< at constant price 按固定价格计算
wHLQfrl0 at cost 按成本计算
E7X6RB b at current market price 按当时市价计算；按现时市价计算
odhcD;^X1 at current price 按当时价格计算；按现时价格计算
q/s-".%P at factor cost 按要素成本计算；按生产要素成本计算
K=gg <E< at money-of-the-day price 按付款当日价格计算
NI?O at or better 按指定或较佳价位〔买卖指令〕
K#R]of~/ at par 按面值计算；平价
dxeiN#(XT at sight 见票即付
,/f \ at the close 按收市盘
C[7!pd at the opening 按开市盘
kWr1>})' attestation 见证；见证条款
U0&myj 8L at-the-money option 平价期权
_Ewh:IM- attorney 受权人；受托代表人
%' DO FiU attornment 新拥有人承认书
#V k? attributable profit 可归属利润
" laf:Ty1 attributable share value 可归属股份价值
*AH `o b} Auckland Stock Exchange 奥克兰证券交易所
4|x _C-@ auction 拍卖
yYz{*hq auctioneer 拍卖商
g[} L
? audit 审计；核数
^/n1h g Audit Commission 审计署
-P;3BHS$T
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
} U}zS@kI 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〕
W@R7CQE@ audit review 帐目审查
Rw +r1vW:A Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
)tlj{ 7p audited account 审计帐目；经审计的帐目
iv*RE 9?^ audited annual account 经审计的周年帐目
pwo$qs(p audited balance sheet 经审计的资产负债表
ex>7f%\ auditor 核数师；核数主任；审计师
9\8ektq} Z auditor's certificate 核数师证明书；审计师证明书
V( ELrjB0 auditor's report 核数师报告；审计师报告
xlv(PVdn Aussie bond 澳元债券
Gu$/rb ? austerity budget 紧缩预算
e$9a9twl Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
L^q CE-[ Australia All Ordinaries Index 澳洲所有普通股票指数
,^9+G"H:I Australian Dollar [AUD] 澳元
P zJ (Q Australian Options Market 澳大利亚期权市场
qiz(k:\o Australian Securities Commission 澳洲证券事务监察委员会
K|%Am4 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
\uZpAV)5 Australian Stock Exchange 澳大利亚证券交易所
$0V +< Austrian Schilling [ATS] 奥地利先令
Uu7]`U l authentication 认证；鉴证
RP~nLh3=\ authority to purchase 委托购买证；委购书
t|U5]$5 authorization 认可；核准；授权；授权书
u`v&URM authorization by direction 指示授权
bB<S4@jF8z authorization by instruction 指令授权
c7CYulm authorization by warrant 令状授权
.gO|=E" authorization of unit trust 单位信托的认可
+$ C9@CZM9 authorized agent 指定代理人
%R GZu\p authorized capital 法定资本
?o(284sV3 authorized clerk 出市员
i p?] &5s authorized dealer 认可交易商
qJG;`Ugl: authorized financial institution 认可财务机构
Zh8\B)0unn authorized fund 认可基金
H9 WYt# authorized fund house 获授权的基金公司；认可基金公司
P0 0G*iY~\ authorized institution 认可机构
:Wbp|:N0 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
k| OM?\ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
f0P,j~] authorized insurer 获授权保险人；获认可承保人
JSUD$|RiJ authorized investment 特准投资项目
b%l H=u authorized person 获授权人
-;cF)C--12 authorized representative 获授权代表
0MRWx%CR authorized share capital 法定股本
!/G}vu automated quotation system 自动报价系统
P5my]4|x Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
"G%S
m") 自动交易系统〔香港期货交易所有限公司〕
,$`} Rf< automatic adjustment mechanism 自动调整机制
t?9J'.p automatic adjustment system 自动调整系统
?)9L($VVD Automatic Clearing House 自动票据交换所
/ =9Y(v automatic exchange rates accumulation system 自动化汇率累集系统
X 3sAy(q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
(Z<@dkO?) automatic teller machine [ATM] 自动柜员机
|&K;*g|a autopay 自动转帐
y A5h^I available assets 可用资产
:2j`NyLI. available fiscal reserve 现存财政储备
dOv\] available profit 可用利润
DOyO`TJi Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
18X?CoM~ average 平均；平均数；海损
h1S) B|~8 average basic salary 平均基本薪金
(?Ko:0+* average consumer expenditure 平均消费开支；一般消费开支
Ucv7`W
gr average cost 平均成本
h] ho? K average cost of land production 增辟土地平均成本
P4B|l: average daily turnover 平均每日成交额
qt9jZtx average daily wage rate 平均每日工资率
=|J*9z; average expenditure pattern 平均开支模式
c&PsT4Wh average growth rate 平均增长率
)q{qWobS0 average net fixed assets 固定资产平均净值
+mjwX ?yF average of relatives 相对价格平均数
;?q(8^A average price 平均价格
u^xnOVE average propensity to consume 平均消费倾向；一般消费倾向
UG\2wH_ average propensity to save 平均储蓄倾向；一般储蓄倾向
@ 95p [ average rate 平均率
J4eU6W+ { average revenue 平均收入；平均收益
KKpM=MZ average stock 平均库存；平均存货
QyCrz{/ average yearly rent 平均年租
TDw~sxtv& avoidance of double taxation 避免双重课税
E^J &?- avoidance of tax 避税
