A:
BuwY3F\-O A share Ａ股；甲类股份
`2snz1>!j abatement of tax 减税；减扣免税额
+q oRP 2 ABN AMRO Bank N.V. 荷兰银行
he4 (hX^ above-the-line expenditure 线上项目支出；经常预算支出
M`>E|" < above-the-line receipt 线上项目收入；经常预算收入
{8OCXus3m ABSA Asia Limited 南非联合亚洲有限公司
a
=QCp4^ absolute change 绝对数值变更
/o[w4 d8 absolute expenditure 实际开支
4Up/p&1@ absolute guideline figure 绝对准则数字
=Uh$&m absolute interest 绝对权益
g 'gdgfvn absolute order of discharge 绝对破产解除令
v1[29t<I! absolute profit margin 绝对利润幅度
nlYNN/@" absolute value 实值；绝对值
..qCPlK; absolutely vested interest 绝对既得权益
pFXEu= $3 absorbed cost 已吸收成本；已分摊成本
w@b)g absorption 吸收；分摊；合并
/\Ef%@ absorption rate 吸收率；摊配率；分摊率
q@qsp&0/ ACB Finance Limited 亚洲商业财务有限公司
Zh,71Umz acceptable form of reciprocity 合理的互惠条件
OnK4] S5 acceptable rate 适当利率；适当汇率
i$@:@&(~Y acceptance agreement 承兑协议
`g,..Ns-r acceptance for honour 参加承兑
?0SEMmp` H acceptor 承兑人；接受人；受票人
d@^ZSy>L2 acceptor for honour 参加承兑人
:svq E+2 accident insurance 意外保险
OPi 0~s Accident Insurance Association of Hong Kong 香港意外保险公会
Rv=YFo[B accident insurance scheme 意外保险计划
74u &%Rj accident year basis 意外年度基准
nEfK53i_ accommodation 通融；贷款
?(PKeq6 accommodation bill 通融票据；空头票据
pI[uUu7O accommodation party 汇票代发人
S 5U; #H account balance 帐户余额；帐户结余
F:VIzyMq< account book 帐簿
J05e#-)<K account collected in advance 预收款项
N;d] 14| account current book 往来帐簿
y9;Yiv r) account of after-acquired property 事后取得的财产报告
mR~&)QBP. account of defaulter 拖欠帐目
*#2h/ Q. account payable 应付帐款
%C0Dw\A*: account payee only [A/C payee only] 只可转帐；存入收款人帐户
?5p>BER? account receivable 应收帐款
\!(zrfP{( account receivable report 应收帐款报表
==B6qX8T account statement 结单；帐单；会计财务报表
G B^B r6 account title 帐户名称；会计科目
W/ \g~=vo accountant's report 会计师报告
~>G^=0L T Accountant's Report Rules 会计师报告规则
HsWk*L `y accounting and auditing procedure 会计与审计程序；会计与核数程序
KXrjqqXs Accounting Arrangements 《会计安排》
D=$)n_F accounting basis 会计基础
Q/?$x*\> accounting by Official Receiver 破产管理署署长呈交的帐目
^pS~Z~[d/ Accounting Circular 《会计通告》
8(De^H lO accounting class 会计类别
gr{ DWCK accounting date 记帐日期；会计结算日期
b$7 + ;I; accounting for money 款项核算
~,Qp^"rlW Accounting Officer 会计主任
E$e5^G9 accounting period 会计报告期；会计期
fJ\[*5eiS accounting policy 会计政策；会计方针
6b,V;#Anj accounting practice 会计惯例
[; N'=]` accounting principle 会计准则
"7
yD0T)2 accounting record 会计记录
yu|>t4#GT accounting report 会计报告
TvM~y \s Accounting Services Branch [Treasury] 会计事务部〔库务署〕
2eogY# Accounting Society of China 中国会计学会
q )GdD== accounting statement 会计报表
maZ)cW?
accounting system 会计制度；会计系统
K}y
f>'O accounting transaction 会计事项；帐务交易
xo )P?- accounting treatment 会计处理
[UR-I0 s!/ accounting year 会计年度
@iiT< accretion 增值；添加
hoP]9& <T accrual 应计项目；应累算数目
/
1RpM]d accrual basis 应计制；权责发生制
#Y! a6h+ accrual basis accounting 应计制会计；权责发生制会计
VUc%4U{Cti accrue 应累算；应计
("@!>|H accrued benefit 应累算利益
Y2TtY ; accrued charges 应计费用
,6/V" kqIP accrued cumulative preference share dividend 应累算的累积优先股股息
u
+hX accrued expenses 应累算费用
Z csZ$qt^ accrued interest payable 应付利息；应计未付利息
y5r4&~04 accrued interest receivable 应收利息；应计未收利息
R_KH"`q accrued right 累算权益
$qiya[&G4 accruing profit 应累算的利润
"Q<MS'a accumulated fiscal reserve 累积财政储备
VTM/h JmwJ accumulated profit 累积利润；滚存溢利
wzA$'+Mb accumulated reserve 累积储备
=|=(l)8 accumulation of surplus income 累积收益盈余
&m3lXl acquired assets 既得资产
0Gk<l{o?^ acquisition 收购；购置；取得
dr(*T acquisition cost 购置成本
m 5.Zu. acquisition expenses 购置费用
v19-./H^
j acquisition of 100% interest 收购全部股权
4*L_)z&4; acquisition of control 取得控制权
@~e5<:|5# acquisition of fixed assets 购置固定资产
-=="<0c acquisition of shell “买壳”
6863xOv{T acquisition price 收购价
mw!F{pw act of God 天灾
'91/md5 acting partner 执事合伙人
! if active market 买卖活跃的市场；交投畅旺的市场；旺市
/z !% d%" active partner 积极参与的合伙人
\bF{-" 7. active trading 交投活跃
9x8fhAy}4 actual circulation 实际流通
7v kL1IA actual cost 实际成本
bOB \--:] actual expenditure 实际开支；实际支出
Ri{=]$ actual income 实际入息；实际收入；实际收益
EPm/r actual market 现货市场
ok[i<zl; ' actual price 现货价；实际价格
ixFi{_ actual profit 实际利润
.8R@2c`}Cs actual quotation 实盘；实际价位；实际报价
m*pJ BZxd actual year basis 按实际年度计算
w(/S? d
actuals 实货
AdEMa}u 6 actuarial investigation 精算调查
2iOV/=+ actuarial principle 精算原则
Z r8*et actuarial report 精算师报告
3mgD(,(^ Actuarial Society of Hong Kong 香港精算学会
>%G1"d?j actuarial valuation 精算师估值
H)?z
#x actuary 精算师
h\o.&6sd ad referendum agreement 暂定协议；有待覆核的协定
j^'go &p ad valorem duty 从价税；按值征税
8Wx=p#_ ad valorem duty system 从价税制
A<{{iBEI` ad valorem fee 从价费
d~H`CrQE* ad valorem tariff 从价关税
8r{.jFGv additional allowance 额外免税额
*g%yRU{N additional amount for unexpired risk 未过期风险的额外款额
fl(wV.Je| additional assessable profit 补加应评税利润
t!XwW$@ additional assessment 补加评税
vt8By@]: additional commitment 额外承担
n[z+<VGwC additional commitment vote 额外承担拨款
'NmRR]Q9 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~ a : additional dependent parent allowance 供养父母额外免税额
vQ Cy\Gi additional provision 额外拨款
L_T5nD^D additional stamp duty 附加印花税
}OUt sh ]y additional tax 补加税罚款；补加税款
29Ki uP Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
oxs#866x adjudged bankrupt 被裁定破产
@5FQX adjudicated bankrupt 裁定破产人
{mg2pf hB! adjudication fee 裁定费；评定印花税额手续费；评估契据费
M >u_4AY adjudication of bankruptcy 裁定破产；宣告破产
QV!up^Zso adjudication of insolvency 裁定无力偿还债务
2ESo2 adjusted actual 经调整的实数；调整后的实数
]DcFySyv adjusted current assets 经调整的流动资产；调整后的流动资产
HtFD lvdy] adjusted figure 经调整的数字；调整后的数额
$Yq9P0 Ya adjusted liabilities 经调整的负债；调整后的负债
zfU{Kd adjusted loss 经调整的亏损；调整后的亏损
U/U);frH adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
icgfB-1|i adjusted profit 经调整的利润；调整后的利润
l **X^+=$ adjusted surplus 经调整的盈余额；调整后的盈余额
t_^4`dW` adjusted value 经调整的价值；调整后的价值
) pa]ui\t adjustment 调整；修订；理算〔保险〕
~ }P,.QQ adjustment centre 调剂中心
&ncvGDGi adjustment lag 调整过程的时间差距；调整时差
5O% {{J adjustment mechanism 调整机制
s AkdMo adjustment of loss 亏损调整
rp$'L7lrX adjustment process 调整过程；调整程序
;pAK_> adjustment range 调整幅度
Y]>t[Lo% administered exchange rate 受管制汇率
*w&e\i|7 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
]Um/FA W administration expenses 行政费用
Tk}]Gev administration fee 手续费；行政费
V! Uc( administration in bankruptcy 破产管理
h{Y ",7] ! administration order 遗产管理令
LV Ge]lD administrator 管理人；遗产管理人
l#o
~W` administrator of the estate 遗产管理人
*@5 @,=d admission of debt 债项承认书
<I? Zk80 admission of proof 接纳债权证明
? 9/G[[( advance 放贷款项；垫付款项；预支款项；预付款项
:Ye ! w$r advance account 暂支帐目；预付款帐户
e6*8K@LHB advance compensation 预付补偿金
G{}VPcrbC advance from shareholder 股东垫款
0J9x9j`&j advance pending reimbursement 预支以待日后付还
Ui ~>SN>s advanced economy 先进经济体系
X S#Qu=,- advancement 预付；预付财产
<~)P7~$d?p advances warrant 垫款令
/v{I advancing 贷出
[0!( xp^ adverse balance 逆差
04ui`- c( adverse exchange 逆汇
i1UsIT advertisement addressed to shareholders 在报章刊登的致股东通告
l?e. 9o2- advice for collection 托收通知书
WWY6ha advice of drawing 提款通知书；汇票通知书
7Q 3 k 7 advice of payment 付款通知
#qk i Advisory Committee [Securities and Futures Commission]
{ 6il`>=C 谘询委员会〔证券及期货事务监察委员会〕
w )f#V s Advisory Committee on Diversification 经济多元化谘询委员会
*dQSw)R affidavit 誓章；遗产申报誓章
>4TO=i affidavit of no receipt 述明无收款的誓章
YK_ 7ip.a[ affiliate 联号；联营公司；附属公司
4#D,?eA 7 affiliated company 附属公司；联号；联营公司
)0`C@um affirmation [estate duty] 非宗教式宣誓〔遗产税〕
X|dlt{Gf
affordability 负担能力
Rq -ZL{LR7 African Development Bank [AfDB] 非洲开发银行
".%k6W<n after-acquired property 事后取得的财产
Pz7XAcPQ( after-hours dealing 市后交易
Uo49*Mr after-tax profit 税后盈利；税后利润；税后溢利
y_)FA"IkE agency agreement 代理协议
?6!LL5a. agency expenses 代理机构的开支
u8^lB7! e/ agency fee 代理费
WH\d| 1) Agency Law 《代理法》
kZ~~/?B agent 代理人；承销人
qq?!LEZ agent of company 公司代理人
hH.G#-JO agent's fee 代理人费；经纪费
+T ?NH9 aggregate 总计；总数；总体数字
U$g?!Yl0 aggregate amount 总款额；总额
YSMAd-Ef- aggregate assets and liabilities 总体资产与负债
>_}
I.\ X aggregate at constant price 按固定价格计算的总体数字
P>T"cv aggregate demand 总需求
f$( e\+ + aggregate gross position 总持仓量
gw(z1L5
n aggregate limit 总限额
7)m9"InDI aggregate of salaries tax 合计薪俸税
2oW"'43X aggregate performance 总体表现；总体业绩
N`i/mP aggregate supply 总体供应
~&O%N aggregate surplus 总盈余
PF2n Lb2- aggregate total 整体总额
yZ:qU({KhD aggregate value 总值；合计价值
L];b< *d aggregated basis 合计基准
=a!=2VN9y aggregated net chargeable income 合计应课税入息实额
g0H[*"hj aggregation 合并计算；合计；总和
,Q B<7a+I aggregation of incomes of husband and wife 夫妇入息合并计算
$>gFf}#C aggregation of property 财产的总和
z Dp 2g) agio 差价；贴水
oU|c.mYe Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
mOSv9w#, Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
9L9sqZUB 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
|{;G2G1[ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
t)
+310w 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
]_Xlq_[/r Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
E]6
6]+;0_ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
l%ZhA=TKQ agreement for a settlement 授产协议
mmsPLv 6 agreement for assignment 转让协议
e )ZUO_Q$ agreement for sale 售卖协议；买卖协议
u-TUuP agreement for sale and purchase 买卖协议
{*KEP agreement for the payment of interest 支付利息协议
BY*Q_ Et agreement for the repayment of money 还款协议
&zhAh1m agreement of reinsurance 再保险协议
+"(jjxJm Agricultural Bank of China 中国农业银行
,[Fb[#Qqb air passenger departure tax 飞机乘客离境税
V]N?6\Op Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
WHI`/FM airport tax 机场税
d3Rw!slIq alcohol duty 酒精税
{$r[5%L\H alienation 让与；让渡；转让
P4?glh q# alimony 生活费；赡养费
'|4!5)/K All Ordinaries Index [AOI] 所有普通股指数
-/k 3a*$/ all risks 全险；综合险
h~26WLf. All Sales Record for Stock Market 《股票市场成交报告》
a T<q=DO Allied Capital Resources Limited 新联财务有限公司
G: JR7 N$ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
q; U,s)Uz^ allocation letter 拨款信件
~Z+%d9ode allocation of fund 分配款项；预留款项
-hV*EPQ/ allocation of profit 利润分配；溢利分配
ccnK#fn v allocation warrant 拨款令
l@\FWWQ allotment 分配；配股
fV:83|eQ allotment notice 股份配售通知；配股通知
AEuG v}# allotment of shares 股份分配
V:27)]q allowable 可获宽免；免税的
2Hdu:"j allowable business loss 可扣除的营业亏损
I |J/F}@p allowable expenses 可扣税的支出
`kr?j:g allowance 免税额；津贴；备抵；准备金
w:l"\Tm allowance for debts 债项的免税额
a6H%5N allowance for depreciation by wear and tear 耗损折旧免税额
~4"dweu? allowance for funeral expenses 殡殓费的免税额
rbQR,Nf2x allowance for inflation 为通货膨胀而预留的款项；通胀准备金
4~=l}H>& allowance for repairs and outgoings 修葺及支出方面的免税额
bx Wa oWE0 allowance to debtor 给债务人的津贴
d"NLE'R alteration of capital 资本更改
L]Mo;kT<Q alternate trustee 候补受托人
[r-p]"R amalgamation 合并
3~ \[7I/ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
aoTP [Bp ambit of charges 征税范围；收费范围
MPk5^ua: amended valuation 经修订的估值
>j`qh:^ American Commodities Exchange 美国商品交易所
Jo}eeJ;k American Express Bank Limited 美国运通银行
XUw/2"D'? American Stock Exchange 美国证券交易所
o Rzi> rr amortization 摊销
!by\9
?n amount due from banks 存放银行同业的款项
i?~3*#IpD amount due from banks abroad 存放海外银行同业的款项
L-\GHu~) amount due from holding companies 控股公司欠款
X7 w Ky(g amount due from local banks 存放本港银行同业的款项
4X$Qu6#i amount due to banks 银行同业的存款
tl].r| yl amount due to banks abroad 海外银行同业的存款
NCx%L-GPi amount due to holding companies 控股公司存款
6&-(&( _ amount due to local banks 本港银行同业的存款
'{`$# @a. amount due to outport banks 外埠银行同业的存款
K@#L)VT! amount for note issue 发行纸币的款额
Y<rU#Z #T amount of bond 担保契据的款额
T# )P`q amount of consideration 代价款额
*:NQ&y*uj amount of contribution 供款数额
kwA$Z!Rn amount of indebtedness 负债款额
MWL%
Bz amount of principal of the loan 贷款本金额
f9\X>zzB2| amount of rates chargeable 应征差饷数额
g[t [/TV amount of share capital 股本额
Yuc> fFA amount of sums assured 承保款额
OC:T
O|S:4 amount of variation 变动幅度
4g7)i L^#~ amount of vote 拨款数额
,u
g@f-T amount payable 应付款额
n}77##+R&C amount receivable 应收款额
i@ BtM9: Amsterdam Stock Exchange 阿姆斯特丹证券交易所
,=mS,r7 analysis 分析
r)6M!_]AW ancillary risk 附属风险
yH}s<@y;7 annual account 周年帐目；周年帐目报表；年度决算；年结
65m"J' annual accounting date 年结日期
BRYHX.}h\A annual allowance 每年免税额；年积金；年度津贴；年津
*~H Sy8s annual balance 年度余额
5P$4 =z91 annual disposable income 每年可动用收入
6Kb1~j Y annual estimates 周年预算
W 8!Qv8rf annual fee 年费
4 N7^? annual general meeting 周年大会
_\HQvH annual growth rate 年增率；每年增长率
zNuJj L annual long-term supplement 长期个案每年补助金
~| 6[j<ziL annual pensionable emolument 可供计算退休金的年薪
\_6/vZ%-B annual report 年报
=4!e&o Annual Report on the Consumer Price Index 《消费物价指数年报》
!7&5` q7 annual return 周年报表；周年申报表；每年报税表格
|id
<=Xf Annual Return Rules 《周年报表规则》
bnLPlf annual review of consumer prices 每年消费物价回顾
B !=F2 annual roll-forward basis 逐年延展方式
FjI`uP annual salary 年薪
qWKAM@ annual statement 年度报表；年度决算表
19KQlMO.G Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
iRi-cQVy annuitant 年金受益人
P_p<`sC9 annuity 年金
>u8gD6X annuity contract 年金合约
xpx\=iAe annuity on human life 人寿年金
f8.gT49I antecedent debt 先前的债项
!1Cy$}w ante-dated cheque 倒填日期支票
Nm>A'bLM anticipated expenditure 预期开支
lR6x3C
H@ anticipated net profit 预期纯利
*``JamnSO anticipated revenue 预期收入
nmi|\mof anti-inflation measure 反通货膨胀措施
p`#R<K anti-inflationary stance 反通货膨胀立场
?_"ik[w} apparent deficit 表面赤字
(41|'eB\\ apparent financial solvency 表面偿债能力
^_5r<{7/ : apparent partner 表面合伙人
r s?R: + application for personal assessment 个人入息课税申请书
v +=BCyT application of fund 资金应用
?r+- application to release as liquidator and to destruct the books of accounts and documents
1,!(0
5H 申请免除清盘人职务及毁灭帐簿与文件
c>~*/%+ appointed actuary 委任精算师
^J8lBLqe appointed auditor 委任核数师；委任审计师
-701j 'q{ appointed trustee 委任的受托人
&7wd?)s appointer 委任人
)$bS }. apportioned pro rata 按比例分摊
P &e\)Z| apportionment 分配；分摊
b e ^6i: Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
2WVka apportionment formula 分摊方程式
FA3~|Zg apportionment of estate duty 遗产税的分摊
z4]api(xZ appraisal 估价；评估
-JjM y X appreciable growth 可观增长
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gXp appreciable impact 显着影响
t9:0TBt-[ appreciable increase 可观增长
|(LZ9I appreciation 增值；升值
{"QNJq#: appreciation against other currencies 相对其他货币升值
K_ ~"} appreciation of the exchange value of Hong Kong dollar 港元汇值上升
{_Rr 6 appreciation tax 增值税
Rn I&8 appropriation 拨款；拨用；拨付
`LE6jp3, appropriation account 拨款帐目
)i^<r ;_z Appropriation Bill 拨款法案
h P)LY=- 2 appropriation-in-aid system 补助拨款办法
w{@ o ^rs approved assets 核准资产
"z=SO1 approved basket stock 认可一篮子证券
% pd ,%pg approved budget 核准预算
2!J&+r approved charitable donation 认可慈善捐款
t*T2Z-!P approved charitable institution 认可慈善机构
$LFYoovX approved currency 核准货币；认可货币
iv;Is[<o approved estimates 核准预算
9 !}8UALD approved estimates of expenditure 核准开支预算
\EtQ5T*u approved overseas insurer 核准海外保险人
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Fp8w( approved overseas trust company 核准海外信托公司
d]6#m'U approved pooled investment fund 核准汇集投资基金
s<eb;Z2D approved provident fund scheme 认可公积金计划
c~uKsU approved provision 核准拨款
L(-b@Joh approved redeemable share 核准可赎回股份
q $tUH)0 approved regional stock 认可地区性证券
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WDU approved retirement scheme 认可退休金计划
[ knN:{ l approved subordinated loan 核准附属贷款
/+;h)3PN6 arbitrage 套戥；套汇；套利
v`zJb00 DT arbitrageur 套戥者；套汇者
78# v arbitrary amount 临时款项
z hRB,1iG arrangement 措施；安排；协定
0rDh}<upjk arrears 欠款
^ o1*a&~J@ arrears of pay 欠付薪酬
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2 arrears of revenue 逾期未收税款；逾期未收的帐项
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D articles of association 组织章程；组织细则；组织章程细则
FrYqaP Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
TQ*1L:X7M& ascertainment of profit 确定利润
f@DYN!Z_m "Asia Clear" “亚洲结算系统”
h=k h@}, Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Md2>3- Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
sy"^?th}b Asian Development Fund [ADF] 亚洲发展基金
au=o6WRa Asian dollar bond 亚洲美元债券
fM63+9I)\ Asian dollar market 亚洲美元市场
~ZEmULKkR Asian dollar rate 亚洲美元利率
RBm ;e0 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
J )~L Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
EzV96+ asked price 沽盘；喊价；索价；卖方报价
K4;'/cS assessable income 应评税入息
t&CJ% XP assessable loss 应评税亏损
,:H\E|XeBw assessable profit 应评税利润
L>%o[ tS assessable value 应评税值
2.zsCu4lj. assessed profit 估定利润
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x( assessed value 经评估价值
"a"]o assessment 评税；评定；估价；评税单
M|qteo assessment number 评税编号；估价编号
ul2")HL]; assessment of additional tax 补加税评税
i2(1ki/|O assessment of performance 业绩评估；实绩评价
^!z [t\$ Assessor 评税主任
7C ,UDp| asset price bubbles 资产价格泡沫
*c*0 PdV asset-backed securities 具资产保证的证券
(B_\TdQ assets accretion 资产增值
G *;a^]- assets and liabilities 资产与负债
D-(w_ $# assets betterment statement 资产递增表；资产改进表
(egzH? assets lending 实物放款；有抵押贷款
D'A/wG assets of the company passing on the death 死者去世时转移的公司资产
!@'6)/ assets pledged as security for liabilities 用作负债抵押的资产
d'$T4yA assets portfolio 资产投资组合
Z->p1xkX assets price 资产价格
,@3$X=),E assets quality 资产质素
\z7SkZt,GT assets realization 资产变现
ICkp$u^ assets refinancing arrangement 资产再集资安排
cw W odPNm assets securitization 资产证券化
mB9r3[ assets situated outside Hong Kong 在香港以外地方的资产
pg% aI, assets stripping 削减资产；拆卖资产
/_Z652@ assets value 资产值
r*_ZJ*h[ assignee 承让人
WRDjh7~Efn assignment 转让；转让书；转让契
88h3|'* assignment of interest 权益转让
mP P`xL?T assignment of letters patent and trade mark 专利证书及商标转让
p >;_e( assignment of property 物业转让；物业转让书
3?Pn6J{O assignment right 转让权
'07 P&g- assignor 转让人
1u(.T0j7f associate 有联系的人；有关连人士；相联者；合伙人；联系人
a5!Fv54 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
aj,T)oDbt6 associate member 附属会员
I=9!Rs(QF associated body corporate 相联法人团体
+d!v} aJ associated company 相联公司；联属公司
%\r!7@Q associated corporation 相联法团
.h5[Q/*h Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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.# 公认会计师公会〔英国〕
H0SQ"? Association of Futures Exchange Brokers 香港期货经纪协会
? C g>h Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
pL%r,Y_^\x association of underwriters 承保人组织
{=-\|(Bx assumption of control 接管
uDSxTz { assurance 担保；保险；转易；转易书
u(t# Ze~Y1 assurance of interest 权益的转易
~\3kx]^10 at 19XX price 按一九ＸＸ年价格计算
Z(_ZAB%+D at a discount 按赔价计算；按贴水价格计算；打折扣
n>`as at a premium 按溢价计算；按升水价格计算
/'DsB%7g at call 通知付款；按通知
YH_7=0EJ at constant market price 按固定市价计算
- !L"') at constant price 按固定价格计算
w{90` at cost 按成本计算
z7Eg5rm|QZ at current market price 按当时市价计算；按现时市价计算
!G}+E2fDA at current price 按当时价格计算；按现时价格计算
S (N\cw$ at factor cost 按要素成本计算；按生产要素成本计算
r~n sN*t at money-of-the-day price 按付款当日价格计算
VZ](uF BY at or better 按指定或较佳价位〔买卖指令〕
1`9xIm*9w at par 按面值计算；平价
F]t (%{#W at sight 见票即付
pzgSg[ | at the close 按收市盘
}~h(w^t at the opening 按开市盘
'fNKlPMv4D attestation 见证；见证条款
@L :>!< at-the-money option 平价期权
AT)a :i attorney 受权人；受托代表人
{$^DM ANDx attornment 新拥有人承认书
gzD@cx?V attributable profit 可归属利润
j>/ ,$H attributable share value 可归属股份价值
U Gpu\TB Auckland Stock Exchange 奥克兰证券交易所
x5WW--YR+ auction 拍卖
U*P. :BvG auctioneer 拍卖商
JiU9CeD3 audit 审计；核数
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X9C Audit Commission 审计署
U}l1 4 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
zf>5,k'x'A 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〕
:4T("a5aM audit review 帐目审查
5 `RiS]IO] Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
<Ex Z:ip audited account 审计帐目；经审计的帐目
tpTAeQ*:d audited annual account 经审计的周年帐目
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&9(mB audited balance sheet 经审计的资产负债表
G>+ 1*\c auditor 核数师；核数主任；审计师
NAzX". g auditor's certificate 核数师证明书；审计师证明书
k') E/n auditor's report 核数师报告；审计师报告
@hImk`&[N Aussie bond 澳元债券
#vqo -y7@ austerity budget 紧缩预算
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Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
lM[XS4/TRa Australia All Ordinaries Index 澳洲所有普通股票指数
b4""|P?L Australian Dollar [AUD] 澳元
/Y2/!mU</ Australian Options Market 澳大利亚期权市场
F[!ckes<bB Australian Securities Commission 澳洲证券事务监察委员会
3u\;j; Td! Australian Society of Certified Practising Accountants 澳洲执业会计师公会
`3'0I /d"z Australian Stock Exchange 澳大利亚证券交易所
~b|`'kU Austrian Schilling [ATS] 奥地利先令
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` authentication 认证；鉴证
$CE[MZ&S authority to purchase 委托购买证；委购书
+ EM_TTf4 authorization 认可；核准；授权；授权书
&h,5:u authorization by direction 指示授权
,*@A X > authorization by instruction 指令授权
'XUKN/. authorization by warrant 令状授权
7RvUH-S[ authorization of unit trust 单位信托的认可
& X]\)`j0 authorized agent 指定代理人
2. X" f authorized capital 法定资本
UP{j5gR:_ authorized clerk 出市员
ec|/ / authorized dealer 认可交易商
Wi}FY }f authorized financial institution 认可财务机构
9cv]y# authorized fund 认可基金
TV}}dw authorized fund house 获授权的基金公司；认可基金公司
x)_@9ldYv authorized institution 认可机构
m%8q Zzqk authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
DBs* F x[ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
1]T`n /d V authorized insurer 获授权保险人；获认可承保人
,[nm_^R*\ authorized investment 特准投资项目
S-nlr@w8 authorized person 获授权人
*AIEl"29 authorized representative 获授权代表
oQj =;[ authorized share capital 法定股本
Ij'NC C automated quotation system 自动报价系统
47T}0q , Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
^-M^gYBR 自动交易系统〔香港期货交易所有限公司〕
p=QYc)3F automatic adjustment mechanism 自动调整机制
3?s ?X Ah automatic adjustment system 自动调整系统
PZD>U)M Automatic Clearing House 自动票据交换所
#DkD!dW(l automatic exchange rates accumulation system 自动化汇率累集系统
&wetzC ) Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
5Z Ab]F90 automatic teller machine [ATM] 自动柜员机
>u I$^y1D autopay 自动转帐
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NWC6y available assets 可用资产
-NB iW6b~ available fiscal reserve 现存财政储备
vG2b:[W available profit 可用利润
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zW2> Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
qYp$fmj average 平均；平均数；海损
efuK average basic salary 平均基本薪金
s 2v(=
average consumer expenditure 平均消费开支；一般消费开支
yO>V/5` average cost 平均成本
WnAd5#G average cost of land production 增辟土地平均成本
I}Xg &-L average daily turnover 平均每日成交额
vVs#^"-nW average daily wage rate 平均每日工资率
/LQ:Sv7 average expenditure pattern 平均开支模式
$Y G1z average growth rate 平均增长率
zG
c[Z3N average net fixed assets 固定资产平均净值
Ld|V^9h1; average of relatives 相对价格平均数
~L+ ]n0* average price 平均价格
H%z@h~s> average propensity to consume 平均消费倾向；一般消费倾向
.]}N55 M average propensity to save 平均储蓄倾向；一般储蓄倾向
$'[q4 wo< average rate 平均率
\`xkp[C average revenue 平均收入；平均收益
!|m9 | average stock 平均库存；平均存货
! ]Mc4!E average yearly rent 平均年租
\`,xgC9K avoidance of double taxation 避免双重课税
Ca $c; avoidance of tax 避税
