A:
)pn3~t<e d A share Ａ股；甲类股份
Ir]\| t abatement of tax 减税；减扣免税额
Qwc"[N4H ABN AMRO Bank N.V. 荷兰银行
?h2}#wg above-the-line expenditure 线上项目支出；经常预算支出
8 ;X-)&R above-the-line receipt 线上项目收入；经常预算收入
y+q5UC| ABSA Asia Limited 南非联合亚洲有限公司
WEpoBP
CL absolute change 绝对数值变更
bPMhfK2 % absolute expenditure 实际开支
wy G;8I absolute guideline figure 绝对准则数字
yDS4h(^ absolute interest 绝对权益
R} e cc absolute order of discharge 绝对破产解除令
!!y a absolute profit margin 绝对利润幅度
XfmwVjy absolute value 实值；绝对值
Q@H V- (A absolutely vested interest 绝对既得权益
i mM_H;-X absorbed cost 已吸收成本；已分摊成本
c`Wa^( absorption 吸收；分摊；合并
tnIX:6 absorption rate 吸收率；摊配率；分摊率
g=I})s:CTp ACB Finance Limited 亚洲商业财务有限公司
|cY`x(?yP acceptable form of reciprocity 合理的互惠条件
H)&R=s acceptable rate 适当利率；适当汇率
ItCv.yv35 acceptance agreement 承兑协议
:Q q#Z acceptance for honour 参加承兑
A)KZa"EX acceptor 承兑人；接受人；受票人
|7K bpj acceptor for honour 参加承兑人
S[QrS 7 accident insurance 意外保险
I 2DpRMy Accident Insurance Association of Hong Kong 香港意外保险公会
J8~haim accident insurance scheme 意外保险计划
9>$p accident year basis 意外年度基准
$ulOp;~A% accommodation 通融；贷款
L=h'Qgk% accommodation bill 通融票据；空头票据
.sA.C] f accommodation party 汇票代发人
<\FH fE account balance 帐户余额；帐户结余
:H[6Lg\* account book 帐簿
z$Qbj account collected in advance 预收款项
0(btA~'* account current book 往来帐簿
SY8C4vb'h account of after-acquired property 事后取得的财产报告
U<-D(J account of defaulter 拖欠帐目
CH/rp4NeSy account payable 应付帐款
^W@5TkkBQq account payee only [A/C payee only] 只可转帐；存入收款人帐户
" h ^Z account receivable 应收帐款
)CyS#j#= account receivable report 应收帐款报表
2BobH_ H account statement 结单；帐单；会计财务报表
J-4:H
gx account title 帐户名称；会计科目
b>$S<td accountant's report 会计师报告
!%> 7Dw(kt Accountant's Report Rules 会计师报告规则
bN88ua}k{ accounting and auditing procedure 会计与审计程序；会计与核数程序
iR0y"Cii Accounting Arrangements 《会计安排》
O1kl70,`R accounting basis 会计基础
]{L jRSV accounting by Official Receiver 破产管理署署长呈交的帐目
9C i-v/M] Accounting Circular 《会计通告》
cGD(.= accounting class 会计类别
BPHW}F]X accounting date 记帐日期；会计结算日期
yppo6 HGD accounting for money 款项核算
$7 uA%|\ Accounting Officer 会计主任
HorDNRy u accounting period 会计报告期；会计期
p<;0g9,1 accounting policy 会计政策；会计方针
#D|p2L$ accounting practice 会计惯例
|)G<,FJQE_ accounting principle 会计准则
Xry4 7a
) accounting record 会计记录
R FH0 accounting report 会计报告
{ BHO/q3 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
G#1GXFDO{ Accounting Society of China 中国会计学会
PxE3K-S)G accounting statement 会计报表
\|ao`MMaD< accounting system 会计制度；会计系统
v.ui!|c accounting transaction 会计事项；帐务交易
b u"!jHPB accounting treatment 会计处理
a'z7(8$$ accounting year 会计年度
~v"L!=~G;a accretion 增值；添加
1i ] ^{;] accrual 应计项目；应累算数目
ZAf7Tz\U accrual basis 应计制；权责发生制
fxIf|9Qi` accrual basis accounting 应计制会计；权责发生制会计
-`t^7pr accrue 应累算；应计
snikn& accrued benefit 应累算利益
i 3SHg\~Z accrued charges 应计费用
2:= accrued cumulative preference share dividend 应累算的累积优先股股息
,v&(Y Od accrued expenses 应累算费用
4Z,!zFS$` accrued interest payable 应付利息；应计未付利息
_-F s# f8 accrued interest receivable 应收利息；应计未收利息
o8vug$=Z accrued right 累算权益
nNU2([ accruing profit 应累算的利润
4H<lm*! ^ accumulated fiscal reserve 累积财政储备
?0,Ngrbe accumulated profit 累积利润；滚存溢利
#5j\C+P}| accumulated reserve 累积储备
a@*\o+Su accumulation of surplus income 累积收益盈余
Qw)c $93 acquired assets 既得资产
\^%}M!tan acquisition 收购；购置；取得
)F2OT<]m, acquisition cost 购置成本
-PQv ?5 acquisition expenses 购置费用
$tS}LN_!
acquisition of 100% interest 收购全部股权
9&ids!W~yx acquisition of control 取得控制权
!? gKqx'T$ acquisition of fixed assets 购置固定资产
k # rBB acquisition of shell “买壳”
_/K_[w 1 acquisition price 收购价
PiYxk +N act of God 天灾
6JQ'Ik;$wX acting partner 执事合伙人
O7IJ%_A& active market 买卖活跃的市场；交投畅旺的市场；旺市
8&aq/4:q0 active partner 积极参与的合伙人
k@:%:Sj 2 active trading 交投活跃
Tu 7QCr5* actual circulation 实际流通
v}Fr@0 % actual cost 实际成本
JO< wU actual expenditure 实际开支；实际支出
?I@W:#>o actual income 实际入息；实际收入；实际收益
ia 73?*mXT actual market 现货市场
3%ZOKb"D* actual price 现货价；实际价格
*=c1d o%F actual profit 实际利润
mdg i5v actual quotation 实盘；实际价位；实际报价
VU d\QR - actual year basis 按实际年度计算
baK$L;Xo: actuals 实货
"FKOaQ%IH actuarial investigation 精算调查
# N cK
X actuarial principle 精算原则
_#h_: actuarial report 精算师报告
uR r o?m< Actuarial Society of Hong Kong 香港精算学会
7Rt9od<
)! actuarial valuation 精算师估值
>oe]$r actuary 精算师
J9[r|`gJ( ad referendum agreement 暂定协议；有待覆核的协定
:[!j?)%> ad valorem duty 从价税；按值征税
abLnI =W` ad valorem duty system 从价税制
uU25iDn ad valorem fee 从价费
Z/;aT -N ad valorem tariff 从价关税
I(0~n,=j additional allowance 额外免税额
iW /}# additional amount for unexpired risk 未过期风险的额外款额
9p2&) kb6 additional assessable profit 补加应评税利润
cjIh}:| ' additional assessment 补加评税
{,~3.5u additional commitment 额外承担
6f*CvW additional commitment vote 额外承担拨款
igR";OQk additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
w)Qp?k
d additional dependent parent allowance 供养父母额外免税额
j^2w b+` additional provision 额外拨款
Hg$lXtn] additional stamp duty 附加印花税
qeZ? 7#Gf additional tax 补加税罚款；补加税款
46&/gehr Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
NPe% F+X adjudged bankrupt 被裁定破产
<HVt
V9R adjudicated bankrupt 裁定破产人
EJNU761 adjudication fee 裁定费；评定印花税额手续费；评估契据费
fsWTF<Y adjudication of bankruptcy 裁定破产；宣告破产
'CkIz"Wd adjudication of insolvency 裁定无力偿还债务
'y3!fN =h adjusted actual 经调整的实数；调整后的实数
Fun^B;GA: adjusted current assets 经调整的流动资产；调整后的流动资产
v Op K Np adjusted figure 经调整的数字；调整后的数额
7s{GbU\ adjusted liabilities 经调整的负债；调整后的负债
<<R*2b adjusted loss 经调整的亏损；调整后的亏损
kq,ucU%>p 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
e&aWq@D adjusted profit 经调整的利润；调整后的利润
r?
E)obE adjusted surplus 经调整的盈余额；调整后的盈余额
Da&]y adjusted value 经调整的价值；调整后的价值
8q}q{8 adjustment 调整；修订；理算〔保险〕
V /V9B2.$ adjustment centre 调剂中心
UQ@L V~6{R adjustment lag 调整过程的时间差距；调整时差
?oHpFlj adjustment mechanism 调整机制
u ($ !z^h adjustment of loss 亏损调整
R',rsGd`6j adjustment process 调整过程；调整程序
^qD$z=z - adjustment range 调整幅度
&@Be2!%'9K administered exchange rate 受管制汇率
Y\?"WGL)p Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
>e [i 5 administration expenses 行政费用
(jl
D+Y_ administration fee 手续费；行政费
6MMOf\
administration in bankruptcy 破产管理
BeoDKdAwY administration order 遗产管理令
JHTSU q administrator 管理人；遗产管理人
Hn+~5@. administrator of the estate 遗产管理人
zv,j M 0- admission of debt 债项承认书
l3I:Q^x@ admission of proof 接纳债权证明
o!ebs0 advance 放贷款项；垫付款项；预支款项；预付款项
pohp&Tcm advance account 暂支帐目；预付款帐户
@8r pD"x advance compensation 预付补偿金
~g ZLY ls advance from shareholder 股东垫款
Q:k}Jl advance pending reimbursement 预支以待日后付还
j yUCH*@ advanced economy 先进经济体系
DwE[D]7o advancement 预付；预付财产
T !WT;A advances warrant 垫款令
AogV F advancing 贷出
! \.pq 2 adverse balance 逆差
jQ^|3#L\ adverse exchange 逆汇
*]/ zc1Q4M advertisement addressed to shareholders 在报章刊登的致股东通告
w HMX=N1/ advice for collection 托收通知书
CD ( :jM? advice of drawing 提款通知书；汇票通知书
iN8zo:&Z advice of payment 付款通知
l B vR+9Qw Advisory Committee [Securities and Futures Commission]
xH"/ 1g 谘询委员会〔证券及期货事务监察委员会〕
"8jf81V* Advisory Committee on Diversification 经济多元化谘询委员会
U7}yi$WT affidavit 誓章；遗产申报誓章
ieCEo|b affidavit of no receipt 述明无收款的誓章
qL3;}R affiliate 联号；联营公司；附属公司
{d Msz
affiliated company 附属公司；联号；联营公司
qwgPk9l affirmation [estate duty] 非宗教式宣誓〔遗产税〕
CxO ob1@ affordability 负担能力
dufu|BL|} African Development Bank [AfDB] 非洲开发银行
JL}_72gs after-acquired property 事后取得的财产
dV$gB<iS after-hours dealing 市后交易
Y;^l%eP uW after-tax profit 税后盈利；税后利润；税后溢利
ZyPVy agency agreement 代理协议
.Una+Z agency expenses 代理机构的开支
ARwD~ Tr agency fee 代理费
HjD8u`qQ Agency Law 《代理法》
hxd`OG<gF agent 代理人；承销人
Eq9x2 agent of company 公司代理人
;m{1 _ 1 agent's fee 代理人费；经纪费
BdblLUGK# aggregate 总计；总数；总体数字
;d"F%M
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Y}|X|!0x aggregate assets and liabilities 总体资产与负债
" h~Z u aggregate at constant price 按固定价格计算的总体数字
CiLg]va aggregate demand 总需求
`1{ ZqRFQ aggregate gross position 总持仓量
Mhf5bN|wQ aggregate limit 总限额
,| H
`e^ aggregate of salaries tax 合计薪俸税
}1i`6`y1 aggregate performance 总体表现；总体业绩
VfC <WVYiZ aggregate supply 总体供应
&zeyE;/Hj aggregate surplus 总盈余
][h%U rV aggregate total 整体总额
_w+:Dv~*a aggregate value 总值；合计价值
?u=Fj_N_ aggregated basis 合计基准
j8{i#;s!" aggregated net chargeable income 合计应课税入息实额
qqr?!vem6 aggregation 合并计算；合计；总和
f:|1_ j aggregation of incomes of husband and wife 夫妇入息合并计算
J1RJ*mo7, aggregation of property 财产的总和
J76kkW`5 agio 差价；贴水
QIvVcfM^ 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》
4n g]\ituS Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
JZ*/,|1}EC 《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》
BmMGx8P Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
u9GQU 《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》
)<;Y-u.UW Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Fk*7;OuZl 《香港政府和大韩民国政府关于相互促进和保护投资协定》
a /l)qB# agreement for a settlement 授产协议
z] P SpUd agreement for assignment 转让协议
>j(_ [z|v3 agreement for sale 售卖协议；买卖协议
wyj{zWRJp agreement for sale and purchase 买卖协议
Bsq P?/ agreement for the payment of interest 支付利息协议
(X1e5j>Ru agreement for the repayment of money 还款协议
l%pu HZ)t agreement of reinsurance 再保险协议
5Y'qaIFR Agricultural Bank of China 中国农业银行
n :\~'+$ air passenger departure tax 飞机乘客离境税
lVR~Bh Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
_j/<{vS y airport tax 机场税
#TX/aKr: alcohol duty 酒精税
E +R1 !. alienation 让与；让渡；转让
q`H_M{26!y alimony 生活费；赡养费
mD0f<gJ1 All Ordinaries Index [AOI] 所有普通股指数
>G*eNn all risks 全险；综合险
foF({4q7b^ All Sales Record for Stock Market 《股票市场成交报告》
](9Xvy Allied Capital Resources Limited 新联财务有限公司
q?oP ?cCw all-items index [Consumer Price Index] 总指数〔消费物价指数〕
w QH<gJE/: allocation letter 拨款信件
(*nT(Adk allocation of fund 分配款项；预留款项
[.'| _l allocation of profit 利润分配；溢利分配
y'~U%,ki6 allocation warrant 拨款令
gk[aM~p allotment 分配；配股
3kIN~/<R+7 allotment notice 股份配售通知；配股通知
Ym{tR,g 7 allotment of shares 股份分配
?U5{Wa85D allowable 可获宽免；免税的
6?mibvK allowable business loss 可扣除的营业亏损
^ H ThN allowable expenses 可扣税的支出
B^Nf #XN( allowance 免税额；津贴；备抵；准备金
p7VTa~\zA allowance for debts 债项的免税额
%C'?@,7C allowance for depreciation by wear and tear 耗损折旧免税额
W5lR0)~#* allowance for funeral expenses 殡殓费的免税额
t ?ZI".> allowance for inflation 为通货膨胀而预留的款项；通胀准备金
o ]` *M| allowance for repairs and outgoings 修葺及支出方面的免税额
@+M
/& allowance to debtor 给债务人的津贴
KL:j?.0 alteration of capital 资本更改
X_ cV%# alternate trustee 候补受托人
{M$1N5Eh amalgamation 合并
3yY}04[9< ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
(G u z N ambit of charges 征税范围；收费范围
>#;.n(y amended valuation 经修订的估值
?WUA`/[z American Commodities Exchange 美国商品交易所
c74.< @w American Express Bank Limited 美国运通银行
m
)zUU American Stock Exchange 美国证券交易所
^ f
&XQQY amortization 摊销
+EAsW(F1 amount due from banks 存放银行同业的款项
@ ZwvBH amount due from banks abroad 存放海外银行同业的款项
=wHVsdN CN amount due from holding companies 控股公司欠款
Zq|I, l0+E amount due from local banks 存放本港银行同业的款项
w d^': amount due to banks 银行同业的存款
eV"h0_ox amount due to banks abroad 海外银行同业的存款
VT%NO'0 amount due to holding companies 控股公司存款
/W30~y amount due to local banks 本港银行同业的存款
:P\7iW amount due to outport banks 外埠银行同业的存款
Ic:(Gi- % amount for note issue 发行纸币的款额
,I$`-$_' amount of bond 担保契据的款额
el<s8:lA amount of consideration 代价款额
WZejp}x amount of contribution 供款数额
e7r -R3_ amount of indebtedness 负债款额
9ni1f {k amount of principal of the loan 贷款本金额
C'@i/+ amount of rates chargeable 应征差饷数额
Ae^~Cz1qz amount of share capital 股本额
3cyHfpx-W amount of sums assured 承保款额
p8H'{f\ G amount of variation 变动幅度
.fFCC`&T amount of vote 拨款数额
@* jz
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b8VTo lJ amount receivable 应收款额
y8Z_Itlf Amsterdam Stock Exchange 阿姆斯特丹证券交易所
}wjw:M analysis 分析
"3"V3w ancillary risk 附属风险
N1S{ suic annual account 周年帐目；周年帐目报表；年度决算；年结
vq0Tk
bzs annual accounting date 年结日期
gA+qC7=p$ annual allowance 每年免税额；年积金；年度津贴；年津
&yT qZ*Yuk annual balance 年度余额
+z\^ t_"f annual disposable income 每年可动用收入
9y8&9<# annual estimates 周年预算
S6M}WR^, annual fee 年费
+nhLIO{{L annual general meeting 周年大会
M j?`j_X annual growth rate 年增率；每年增长率
/-qNh >v4 annual long-term supplement 长期个案每年补助金
:&rt)/I annual pensionable emolument 可供计算退休金的年薪
k&q;JyUi annual report 年报
<QAFL uey Annual Report on the Consumer Price Index 《消费物价指数年报》
V-2(?auZd annual return 周年报表；周年申报表；每年报税表格
v0+BkfU+p Annual Return Rules 《周年报表规则》
4qh?,^Dq annual review of consumer prices 每年消费物价回顾
\0I _< annual roll-forward basis 逐年延展方式
#n #}s annual salary 年薪
VUGmi]qd annual statement 年度报表；年度决算表
I-)+bV
G 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
4Zddw0|2 annuitant 年金受益人
m@F`!qY~Y\ annuity 年金
~&_z2|UXp annuity contract 年金合约
T_
<@..C annuity on human life 人寿年金
d-ZJL6- antecedent debt 先前的债项
@|m/djN5x ante-dated cheque 倒填日期支票
oUr66a/[U anticipated expenditure 预期开支
f4b/NG| anticipated net profit 预期纯利
$q{!5-e anticipated revenue 预期收入
Y;Dp3v ! anti-inflation measure 反通货膨胀措施
m%?pf2%I# anti-inflationary stance 反通货膨胀立场
xY8$I6 apparent deficit 表面赤字
t]g-CW 3 apparent financial solvency 表面偿债能力
J26 V nK apparent partner 表面合伙人
A_ZY=jP application for personal assessment 个人入息课税申请书
6f>{"' application of fund 资金应用
9Cp-qA%t application to release as liquidator and to destruct the books of accounts and documents
;_I8^? d 申请免除清盘人职务及毁灭帐簿与文件
S-b/ S5 appointed actuary 委任精算师
EIAc@$4 appointed auditor 委任核数师；委任审计师
TR`U-= jH, appointed trustee 委任的受托人
8)3*6+D appointer 委任人
(9 GWbB? apportioned pro rata 按比例分摊
tBWrL{xLe apportionment 分配；分摊
rmm0/+jY Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
*?>T,g x} apportionment formula 分摊方程式
E \EsWb apportionment of estate duty 遗产税的分摊
u8g~ appraisal 估价；评估
TnA-;Ha appreciable growth 可观增长
J#(LlCs?@c appreciable impact 显着影响
FFpT ~. appreciable increase 可观增长
}W8;= $jr appreciation 增值；升值
e4_rC'= appreciation against other currencies 相对其他货币升值
c )g\ / appreciation of the exchange value of Hong Kong dollar 港元汇值上升
W:n ef<WH appreciation tax 增值税
3m)0z{n appropriation 拨款；拨用；拨付
>J?fl8 appropriation account 拨款帐目
l0 m-$ / Appropriation Bill 拨款法案
6]N;r5n appropriation-in-aid system 补助拨款办法
/NFj(+&g+ approved assets 核准资产
QXFo1m approved basket stock 认可一篮子证券
1{. |+S Z! approved budget 核准预算
70nqD>M4 approved charitable donation 认可慈善捐款
GPudaF{ approved charitable institution 认可慈善机构
]Sz:|%JP1 approved currency 核准货币；认可货币
e}7lBLK]* approved estimates 核准预算
n\'4 approved estimates of expenditure 核准开支预算
yYYSeH approved overseas insurer 核准海外保险人
B{#I: Rs9 approved overseas trust company 核准海外信托公司
[ 5b--O approved pooled investment fund 核准汇集投资基金
pRp Bhm;iJ approved provident fund scheme 认可公积金计划
hH 3RP{'= approved provision 核准拨款
h"Q8b}$^) approved redeemable share 核准可赎回股份
wv 1iSfW approved regional stock 认可地区性证券
5m 4P\y^a approved retirement scheme 认可退休金计划
=R|HV;9 h approved subordinated loan 核准附属贷款
]|a g arbitrage 套戥；套汇；套利
A,<E\ arbitrageur 套戥者；套汇者
fOGFq1D arbitrary amount 临时款项
P>D)7 V9Hh arrangement 措施；安排；协定
lNh70G8^p arrears 欠款
AKfDXy arrears of pay 欠付薪酬
8MtGlW%Eh arrears of revenue 逾期未收税款；逾期未收的帐项
"m8^zg hL articles of association 组织章程；组织细则；组织章程细则
%OCb:s Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
j2[+z tG ascertainment of profit 确定利润
tw/dD + "Asia Clear" “亚洲结算系统”
/Iokf@5 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
o#Dk&
cH Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ED( Sg Asian Development Fund [ADF] 亚洲发展基金
4l'fCZhA} Asian dollar bond 亚洲美元债券
ZvX*t)VjTz Asian dollar market 亚洲美元市场
*OsQ}onv Asian dollar rate 亚洲美元利率
_6hQ %hv8 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
i9|Sa6vuI Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
fU}ub2_in asked price 沽盘；喊价；索价；卖方报价
"+nR GEs6 assessable income 应评税入息
cwlRQzQ( assessable loss 应评税亏损
4e7-0}0 assessable profit 应评税利润
Iyn(? w assessable value 应评税值
@b%=H/5\ assessed profit 估定利润
k]|~>9eY] assessed value 经评估价值
+@f26O7$* assessment 评税；评定；估价；评税单
lfgq =8 d assessment number 评税编号；估价编号
9Q.Yl&A assessment of additional tax 补加税评税
v n8aFA assessment of performance 业绩评估；实绩评价
my1@41
H Assessor 评税主任
l|[N42+ asset price bubbles 资产价格泡沫
*:7rdzn asset-backed securities 具资产保证的证券
cqkV9f8Ro assets accretion 资产增值
V2EUW!gn
2 assets and liabilities 资产与负债
f'RX6$}\1X assets betterment statement 资产递增表；资产改进表
R) h#Vc( assets lending 实物放款；有抵押贷款
'JE`(xD assets of the company passing on the death 死者去世时转移的公司资产
v ;{#Q&( assets pledged as security for liabilities 用作负债抵押的资产
_;y9$"A assets portfolio 资产投资组合
Dx?,=~W9 assets price 资产价格
LonxT&"!D assets quality 资产质素
Bk c4 TO assets realization 资产变现
i&fuSk EP assets refinancing arrangement 资产再集资安排
&6!)jIWJ assets securitization 资产证券化
8dA~\a assets situated outside Hong Kong 在香港以外地方的资产
#zs~," dRv assets stripping 削减资产；拆卖资产
T?0eVvM assets value 资产值
BDDlQci38 assignee 承让人
O0v}4 3J [ assignment 转让；转让书；转让契
F/ {!tx assignment of interest 权益转让
b8t7 u assignment of letters patent and trade mark 专利证书及商标转让
q e#tj/aZ assignment of property 物业转让；物业转让书
2]*OQb#O6e assignment right 转让权
M|h3Wt~7 assignor 转让人
!f [_+CD associate 有联系的人；有关连人士；相联者；合伙人；联系人
TIDO@ NwF Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Wn2NMXK associate member 附属会员
@Nx 9) associated body corporate 相联法人团体
IEi^kJflU associated company 相联公司；联属公司
U7F!Z(
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9 0rol~M& Association of Chartered Certified Accountants [ACCA] [United Kingdom]
=UQ3HQD 公认会计师公会〔英国〕
\}b%E'+_T Association of Futures Exchange Brokers 香港期货经纪协会
vvMT}-! Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
!Ai@$tl[S association of underwriters 承保人组织
j,eo2HaL assumption of control 接管
Zu [su>\ assurance 担保；保险；转易；转易书
_V6ukd"B~ assurance of interest 权益的转易
b8UO,fY q at 19XX price 按一九ＸＸ年价格计算
wn%A4-%{ at a discount 按赔价计算；按贴水价格计算；打折扣
03Ycf'W at a premium 按溢价计算；按升水价格计算
(L&d!$,Dv at call 通知付款；按通知
bI1N@ = at constant market price 按固定市价计算
{!L~@r at constant price 按固定价格计算
9Y9GwL]T at cost 按成本计算
_ B<X`L
= at current market price 按当时市价计算；按现时市价计算
rb.N~ at current price 按当时价格计算；按现时价格计算
$U WZD D at factor cost 按要素成本计算；按生产要素成本计算
6bC3O4Rw at money-of-the-day price 按付款当日价格计算
n 7[V &`e_ at or better 按指定或较佳价位〔买卖指令〕
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\sO at par 按面值计算；平价
lL3U8}vn at sight 见票即付
*g2x%aZWbG at the close 按收市盘
Jn ov<+ at the opening 按开市盘
?6U0PChy attestation 见证；见证条款
R-$!9mnr at-the-money option 平价期权
_Fl9>C"u attorney 受权人；受托代表人
U[MA)41 attornment 新拥有人承认书
)ez9"# MH' attributable profit 可归属利润
W|mo5qrLS2 attributable share value 可归属股份价值
m-, x<bM? Auckland Stock Exchange 奥克兰证券交易所
h2R::/2. auction 拍卖
GD$l | |8 auctioneer 拍卖商
3s#N2X;Bc audit 审计；核数
wmLs/:~ Audit Commission 审计署
VI86KJu Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
^
Ze=uP 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〕
4tBYR9 | audit review 帐目审查
H.MI5O (Q Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
"chDg(jMZ audited account 审计帐目；经审计的帐目
Wne@<+m X audited annual account 经审计的周年帐目
^1.B y^
$ audited balance sheet 经审计的资产负债表
S,he6zS auditor 核数师；核数主任；审计师
{`@G+JV~Jw auditor's certificate 核数师证明书；审计师证明书
| Cy E5i0 auditor's report 核数师报告；审计师报告
5$k:t Aussie bond 澳元债券
[4f{w%~^ austerity budget 紧缩预算
j\M?~=*w Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
? =Kduef Australia All Ordinaries Index 澳洲所有普通股票指数
> ~O.@| Australian Dollar [AUD] 澳元
Gd85 kY@w7 Australian Options Market 澳大利亚期权市场
gcT%c|. Australian Securities Commission 澳洲证券事务监察委员会
?Ir:g=RP* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ym1Y4, Australian Stock Exchange 澳大利亚证券交易所
@q) d Austrian Schilling [ATS] 奥地利先令
P& Vv /D authentication 认证；鉴证
j8sH|{H!Nq authority to purchase 委托购买证；委购书
8":Q)9;% authorization 认可；核准；授权；授权书
cvL;3jRo authorization by direction 指示授权
s~X%Y<9l authorization by instruction 指令授权
=I_'.b authorization by warrant 令状授权
w}L[u
r;I_ authorization of unit trust 单位信托的认可
S
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9->if/r,o authorized capital 法定资本
t ?FBG4 authorized clerk 出市员
r~['VhI!;E authorized dealer 认可交易商
sW\!hW1*x authorized financial institution 认可财务机构
S_H+WfIHV' authorized fund 认可基金
RViAwTvY authorized fund house 获授权的基金公司；认可基金公司
8}:nGK|kx authorized institution 认可机构
h<QY5=S F authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
V 0mn4sfs authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
]`WJOx4 authorized insurer 获授权保险人；获认可承保人
1'8Yk hQ2a authorized investment 特准投资项目
Nh + H 9 authorized person 获授权人
pA4xb r 2 authorized representative 获授权代表
} Q+|W=2t authorized share capital 法定股本
JBZ@'8eqi] automated quotation system 自动报价系统
WcGS9`m/ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
@= u3ZVD 自动交易系统〔香港期货交易所有限公司〕
ns4,@C$ automatic adjustment mechanism 自动调整机制
I> $& -i automatic adjustment system 自动调整系统
OY({.uV dX Automatic Clearing House 自动票据交换所
FS1z`wYP automatic exchange rates accumulation system 自动化汇率累集系统
E]r?{t`] Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
owv[M6lbD automatic teller machine [ATM] 自动柜员机
H\[W/" autopay 自动转帐
wMN]~|z> available assets 可用资产
&K,i
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R4d=S4 i available profit 可用利润
Tlr v={ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
uB?ZcF}Tk average 平均；平均数；海损
"0TZTa1e average basic salary 平均基本薪金
) V9bI( v average consumer expenditure 平均消费开支；一般消费开支
lp8v0e4 average cost 平均成本
dj%!I:Q>u average cost of land production 增辟土地平均成本
<1!O1ab average daily turnover 平均每日成交额
#g!.T g' average daily wage rate 平均每日工资率
2
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_q^E,P average growth rate 平均增长率
`Q,H|hp;k; average net fixed assets 固定资产平均净值
<~= Vg average of relatives 相对价格平均数
a8Wwq?@ average price 平均价格
xgtR6E^k average propensity to consume 平均消费倾向；一般消费倾向
}Y 4qS average propensity to save 平均储蓄倾向；一般储蓄倾向
8q7b_Pq1U average rate 平均率
3G4-^hY< average revenue 平均收入；平均收益
c:.eGH_f average stock 平均库存；平均存货
?Mfw]z"\C) average yearly rent 平均年租
|4`{]2C avoidance of double taxation 避免双重课税
93hxSRw avoidance of tax 避税
