A:
ztxQv5=:, A share Ａ股；甲类股份
9W,}A Wf:Y abatement of tax 减税；减扣免税额
h" Yqm"U/ ABN AMRO Bank N.V. 荷兰银行
N#6A> above-the-line expenditure 线上项目支出；经常预算支出
H)}1xQ{3F above-the-line receipt 线上项目收入；经常预算收入
_bV=G#qKK ABSA Asia Limited 南非联合亚洲有限公司
Q ak@~b absolute change 绝对数值变更
F|3FvxA absolute expenditure 实际开支
4) I /\ absolute guideline figure 绝对准则数字
< c4RmnA absolute interest 绝对权益
*R~(:z>> absolute order of discharge 绝对破产解除令
RX<^MzCDV absolute profit margin 绝对利润幅度
JNz"lTt>[g absolute value 实值；绝对值
{II7%\ya absolutely vested interest 绝对既得权益
YF[! Hpzq absorbed cost 已吸收成本；已分摊成本
b<H6 D} absorption 吸收；分摊；合并
NbK?Dg8WJG absorption rate 吸收率；摊配率；分摊率
A#07Ly8kXn ACB Finance Limited 亚洲商业财务有限公司
:+V1682u acceptable form of reciprocity 合理的互惠条件
b-=[(]_$h acceptable rate 适当利率；适当汇率
'9F{.] acceptance agreement 承兑协议
z E7ocul acceptance for honour 参加承兑
qt&"cw acceptor 承兑人；接受人；受票人
JSZ j0_ B acceptor for honour 参加承兑人
5FR#_}k]_F accident insurance 意外保险
\?ws0Ax Accident Insurance Association of Hong Kong 香港意外保险公会
X52jqXjg accident insurance scheme 意外保险计划
Gw\HL accident year basis 意外年度基准
r.G/f{=<@ accommodation 通融；贷款
KD3To% accommodation bill 通融票据；空头票据
a0j.\g accommodation party 汇票代发人
dfk TDG+ account balance 帐户余额；帐户结余
#dm@%~B{. account book 帐簿
b2@ x(5# account collected in advance 预收款项
e~~k}2~ account current book 往来帐簿
F vk: c- account of after-acquired property 事后取得的财产报告
F'_8pD7 account of defaulter 拖欠帐目
<rI$"=7 account payable 应付帐款
%T*+t" \) account payee only [A/C payee only] 只可转帐；存入收款人帐户
pvdZ>D-IU account receivable 应收帐款
8gKR<X .G account receivable report 应收帐款报表
PY:#F|uHS` account statement 结单；帐单；会计财务报表
fvAV[9/- account title 帐户名称；会计科目
)mO;l/,0 accountant's report 会计师报告
<"Cwy0V kp Accountant's Report Rules 会计师报告规则
pnw4QQ9 accounting and auditing procedure 会计与审计程序；会计与核数程序
S^"e5n2 Accounting Arrangements 《会计安排》
EG8R*Cm,} accounting basis 会计基础
GSb )|mj accounting by Official Receiver 破产管理署署长呈交的帐目
= FJ9wiL Accounting Circular 《会计通告》
s 6h Wq&C accounting class 会计类别
cz~FW k accounting date 记帐日期；会计结算日期
!?M_%fNE accounting for money 款项核算
*R6eykp Accounting Officer 会计主任
d/z X% accounting period 会计报告期；会计期
uR @Wv ^ accounting policy 会计政策；会计方针
Zdg{{|mm accounting practice 会计惯例
Wn#JY p accounting principle 会计准则
C>;8`6_!gU accounting record 会计记录
a7d- accounting report 会计报告
1 2DdUPOi Accounting Services Branch [Treasury] 会计事务部〔库务署〕
nMvIL2:3 Accounting Society of China 中国会计学会
kb\v}gfiD/ accounting statement 会计报表
|.8= gS5 accounting system 会计制度；会计系统
dw }3B8] accounting transaction 会计事项；帐务交易
|]3);^0 accounting treatment 会计处理
-6 Si accounting year 会计年度
10 a*7 L accretion 增值；添加
@Lv_\^2/} accrual 应计项目；应累算数目
j1CD;9i)% accrual basis 应计制；权责发生制
pXlBKJmW accrual basis accounting 应计制会计；权责发生制会计
M<m64{m1 accrue 应累算；应计
F+9`G[ accrued benefit 应累算利益
)H, <i{80c accrued charges 应计费用
M!DoR6 accrued cumulative preference share dividend 应累算的累积优先股股息
nhhJUN?8 accrued expenses 应累算费用
!VTS
$nJ4 accrued interest payable 应付利息；应计未付利息
s;f u accrued interest receivable 应收利息；应计未收利息
5j 01Mx
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|MrH@v7S accruing profit 应累算的利润
Ntrn("! accumulated fiscal reserve 累积财政储备
LZ]py oi accumulated profit 累积利润；滚存溢利
hQx e0Pdt accumulated reserve 累积储备
z ate%y accumulation of surplus income 累积收益盈余
zO]dQ$r\Z acquired assets 既得资产
x= +I8Q4: acquisition 收购；购置；取得
K'/x9.'% acquisition cost 购置成本
I~6 ;9TlQ acquisition expenses 购置费用
d>-E tWd acquisition of 100% interest 收购全部股权
z2zp c^i acquisition of control 取得控制权
` 7n, ( acquisition of fixed assets 购置固定资产
u"| nu!p` acquisition of shell “买壳”
`8bp6} OD, acquisition price 收购价
M 8L j*JN act of God 天灾
P[oB' acting partner 执事合伙人
CfnCi_=[ ` active market 买卖活跃的市场；交投畅旺的市场；旺市
ne*aC_)bT active partner 积极参与的合伙人
O5%F-}(: active trading 交投活跃
PS] X Lz actual circulation 实际流通
X0=- {<W actual cost 实际成本
XArLL5_L actual expenditure 实际开支；实际支出
< Y6>L}; actual income 实际入息；实际收入；实际收益
\R t actual market 现货市场
41D[[Gh actual price 现货价；实际价格
tqf-,BLh actual profit 实际利润
N VPYv#uK actual quotation 实盘；实际价位；实际报价
tR/
JY;jn actual year basis 按实际年度计算
(_<n 0
actuals 实货
/ qze actuarial investigation 精算调查
rt;>pQ9, actuarial principle 精算原则
(ajX ;/ actuarial report 精算师报告
4Lb<#e13R? Actuarial Society of Hong Kong 香港精算学会
>R-$JrU.= actuarial valuation 精算师估值
t!N >0]:mo actuary 精算师
\hc9R k ad referendum agreement 暂定协议；有待覆核的协定
Wm_-T]#_ ad valorem duty 从价税；按值征税
^i 7a2<
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`Yve
ad valorem fee 从价费
_{);n$ ` ad valorem tariff 从价关税
P=z':4,M} additional allowance 额外免税额
j*
?MFvwE additional amount for unexpired risk 未过期风险的额外款额
[_Z3v ,vt, additional assessable profit 补加应评税利润
<[~M|OL9q, additional assessment 补加评税
~epkRO=" additional commitment 额外承担
gI{F"7fa= additional commitment vote 额外承担拨款
*E 6 p= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_< Tz 1>j= additional dependent parent allowance 供养父母额外免税额
G;+ 0V0K additional provision 额外拨款
~vS.D r additional stamp duty 附加印花税
5?" ZM'4 additional tax 补加税罚款；补加税款
@#">~P|Hp Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
XA%?35v~ adjudged bankrupt 被裁定破产
!4fL|0 adjudicated bankrupt 裁定破产人
M-t9zT adjudication fee 裁定费；评定印花税额手续费；评估契据费
D1a2|^zt
adjudication of bankruptcy 裁定破产；宣告破产
>cLZP#^\2E adjudication of insolvency 裁定无力偿还债务
Y?x3JU0_ adjusted actual 经调整的实数；调整后的实数
k0|InP7 adjusted current assets 经调整的流动资产；调整后的流动资产
^ 2tCDm5 adjusted figure 经调整的数字；调整后的数额
]~,'[gWb adjusted liabilities 经调整的负债；调整后的负债
;[ojwcK[ZF adjusted loss 经调整的亏损；调整后的亏损
d1TG[i<J_ 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
(Zkt2[E` adjusted profit 经调整的利润；调整后的利润
?y
kIi / adjusted surplus 经调整的盈余额；调整后的盈余额
}wKU=Vm adjusted value 经调整的价值；调整后的价值
g5`YUr+3?h adjustment 调整；修订；理算〔保险〕
:l{-UkbB adjustment centre 调剂中心
W=+ ag<@ adjustment lag 调整过程的时间差距；调整时差
SM?<woY=* adjustment mechanism 调整机制
I.x>mN -0 adjustment of loss 亏损调整
%/p 5C adjustment process 调整过程；调整程序
1+zax*gO- adjustment range 调整幅度
ps [rYy administered exchange rate 受管制汇率
@m4d 4K@ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
nMqU6X>P! administration expenses 行政费用
e9nuQ\= administration fee 手续费；行政费
$ :/1U$ administration in bankruptcy 破产管理
S7]cF5N administration order 遗产管理令
*2Kt e'+q administrator 管理人；遗产管理人
Ft7l / administrator of the estate 遗产管理人
DoA f,9|_ admission of debt 债项承认书
aQuENsB admission of proof 接纳债权证明
hw1s^:|+2 advance 放贷款项；垫付款项；预支款项；预付款项
[a2/`ywdV advance account 暂支帐目；预付款帐户
?g2K& advance compensation 预付补偿金
+=v|kd advance from shareholder 股东垫款
A2 r RYzN; advance pending reimbursement 预支以待日后付还
|tkmO: advanced economy 先进经济体系
p w8'+FX advancement 预付；预付财产
a ?dM8zAnc advances warrant 垫款令
TM 9>r :j' advancing 贷出
G1BVI:A&S adverse balance 逆差
dBkB9nz adverse exchange 逆汇
Z2r\aZ-d` advertisement addressed to shareholders 在报章刊登的致股东通告
`1d r$U advice for collection 托收通知书
[dUE e@P advice of drawing 提款通知书；汇票通知书
JT<J[Qz5 advice of payment 付款通知
:Li)]qN.I Advisory Committee [Securities and Futures Commission]
2]l*{l^ Bl 谘询委员会〔证券及期货事务监察委员会〕
v%r! }s Advisory Committee on Diversification 经济多元化谘询委员会
f/xBR"' affidavit 誓章；遗产申报誓章
|?8wyP affidavit of no receipt 述明无收款的誓章
Oc1ZIIkh\ affiliate 联号；联营公司；附属公司
BC^WPr affiliated company 附属公司；联号；联营公司
lsd\ `X5, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
( s*}= affordability 负担能力
d)@M MF African Development Bank [AfDB] 非洲开发银行
i*3_ivc) after-acquired property 事后取得的财产
TD@'0M aQ# after-hours dealing 市后交易
dbR4%;< after-tax profit 税后盈利；税后利润；税后溢利
6 BMn7m? agency agreement 代理协议
am=56J$ig agency expenses 代理机构的开支
D N+iS agency fee 代理费
/W;; 7k Agency Law 《代理法》
ck;owGl T agent 代理人；承销人
3N-(`[m{E agent of company 公司代理人
6
J#C agent's fee 代理人费；经纪费
yq2Bz7P aggregate 总计；总数；总体数字
N t)9- \T aggregate amount 总款额；总额
D6D*RTi4 aggregate assets and liabilities 总体资产与负债
9Rpj&0Is aggregate at constant price 按固定价格计算的总体数字
m@ ~HHwj aggregate demand 总需求
1FuChd aggregate gross position 总持仓量
CBc}N(9 aggregate limit 总限额
8w$c j' aggregate of salaries tax 合计薪俸税
z&eJ?wb aggregate performance 总体表现；总体业绩
jU=)4nx aggregate supply 总体供应
drH!?0Dpg aggregate surplus 总盈余
}I]9I
_S aggregate total 整体总额
][ .1b@)qV aggregate value 总值；合计价值
@Q'5/q+ aggregated basis 合计基准
@{j-B
IRZ0 aggregated net chargeable income 合计应课税入息实额
E 3'6lv' aggregation 合并计算；合计；总和
aw~OvnX E aggregation of incomes of husband and wife 夫妇入息合并计算
)K}b,X`($ aggregation of property 财产的总和
cWm.'] agio 差价；贴水
]uP {Sj 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》
0]T
;{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
8<P.>u 《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》
3B,nHU Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
L\"$R":3{d 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
.UJk0%1 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
"5@Y\L 《香港政府和大韩民国政府关于相互促进和保护投资协定》
wM><D rQ agreement for a settlement 授产协议
v<O \ l~S agreement for assignment 转让协议
<ioX|.7ZX agreement for sale 售卖协议；买卖协议
&#WTXTr0= agreement for sale and purchase 买卖协议
y
jb. 6 agreement for the payment of interest 支付利息协议
d;f,vN( agreement for the repayment of money 还款协议
0FXM4YcrJO agreement of reinsurance 再保险协议
bw@tA7Y Agricultural Bank of China 中国农业银行
8F%T Z M air passenger departure tax 飞机乘客离境税
M 3^p,[9r# Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
g?`w)O 7v airport tax 机场税
!0cfz5t alcohol duty 酒精税
;$nK
^ alienation 让与；让渡；转让
m^`X|xK- alimony 生活费；赡养费
b*,R9 All Ordinaries Index [AOI] 所有普通股指数
9[:nW p^ all risks 全险；综合险
Odagac a All Sales Record for Stock Market 《股票市场成交报告》
kG%<5Q H Allied Capital Resources Limited 新联财务有限公司
4*'NpqC(_ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
H~
( I allocation letter 拨款信件
" <=^Sm allocation of fund 分配款项；预留款项
A:N!H_x allocation of profit 利润分配；溢利分配
fY>\VY$> allocation warrant 拨款令
!\p-|51 allotment 分配；配股
U m%E/0j allotment notice 股份配售通知；配股通知
|%$d/<<PZ allotment of shares 股份分配
l*h6 JgU allowable 可获宽免；免税的
A+? n=I Hh allowable business loss 可扣除的营业亏损
]t<% v_K allowable expenses 可扣税的支出
/+'@}u
| allowance 免税额；津贴；备抵；准备金
])e6\) allowance for debts 债项的免税额
i`E]gJ$ allowance for depreciation by wear and tear 耗损折旧免税额
F|V?Z allowance for funeral expenses 殡殓费的免税额
\2 W( >_ z allowance for inflation 为通货膨胀而预留的款项；通胀准备金
rBpr1XKl, allowance for repairs and outgoings 修葺及支出方面的免税额
)Y)7p// allowance to debtor 给债务人的津贴
wd u>3Ch"y alteration of capital 资本更改
SJw0y[IL6( alternate trustee 候补受托人
[<cP~ amalgamation 合并
vh T9#) HI ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
4iDo.1B" ambit of charges 征税范围；收费范围
!zD| @sX{ amended valuation 经修订的估值
_w)0r}{ American Commodities Exchange 美国商品交易所
U; ev3 American Express Bank Limited 美国运通银行
#LF_*a0v American Stock Exchange 美国证券交易所
lnTl"9F amortization 摊销
i^j{l_-JE amount due from banks 存放银行同业的款项
WMrK8e' amount due from banks abroad 存放海外银行同业的款项
T_pE 'U%[ amount due from holding companies 控股公司欠款
1298&C@ amount due from local banks 存放本港银行同业的款项
/K'Kx amount due to banks 银行同业的存款
iPxSVH[ amount due to banks abroad 海外银行同业的存款
KPKby?qQ^ amount due to holding companies 控股公司存款
dBCg$Rud& amount due to local banks 本港银行同业的存款
(/PD;R$b amount due to outport banks 外埠银行同业的存款
6Ba>l$/q amount for note issue 发行纸币的款额
@Yy=HV amount of bond 担保契据的款额
[4 "%N Y amount of consideration 代价款额
^
.>)*P amount of contribution 供款数额
%Sj;:LC amount of indebtedness 负债款额
T- JJ c# amount of principal of the loan 贷款本金额
OG0ro(|dI amount of rates chargeable 应征差饷数额
0M pX.0 amount of share capital 股本额
D7 A{*Tm amount of sums assured 承保款额
I9B B<~4o amount of variation 变动幅度
Bojm lVg amount of vote 拨款数额
r)ga{Nn,. amount payable 应付款额
sd
Z=3) amount receivable 应收款额
obUh+9K Amsterdam Stock Exchange 阿姆斯特丹证券交易所
?zxKk(J analysis 分析
8>
Gp #T ancillary risk 附属风险
M1VRc[
RRo annual account 周年帐目；周年帐目报表；年度决算；年结
s|d L.@0,L annual accounting date 年结日期
AQ@A$ annual allowance 每年免税额；年积金；年度津贴；年津
)p( XY34] annual balance 年度余额
))u$j4 V annual disposable income 每年可动用收入
/ZX8gR5x annual estimates 周年预算
+STT(b Mn annual fee 年费
R0 {+Xd annual general meeting 周年大会
v^JyVf> annual growth rate 年增率；每年增长率
%J3#4gG^v annual long-term supplement 长期个案每年补助金
B7va#'ne4{ annual pensionable emolument 可供计算退休金的年薪
_k
_F annual report 年报
k f^Wzp Annual Report on the Consumer Price Index 《消费物价指数年报》
E /Y.f annual return 周年报表；周年申报表；每年报税表格
wHdq :,0-! Annual Return Rules 《周年报表规则》
0W#.$X5 annual review of consumer prices 每年消费物价回顾
W& 6ye annual roll-forward basis 逐年延展方式
@zSoPDYv, annual salary 年薪
H`m| R annual statement 年度报表；年度决算表
dc"Vc 3) 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
HA"LU;5>2J annuitant 年金受益人
P6;L\9=H< annuity 年金
o"K{^ L~u annuity contract 年金合约
@~/LsYA: annuity on human life 人寿年金
1,BtOzuRo antecedent debt 先前的债项
QZ%_hvY[%> ante-dated cheque 倒填日期支票
5h1FvJg anticipated expenditure 预期开支
o{m$b2BW anticipated net profit 预期纯利
IB(5 &u. anticipated revenue 预期收入
N(/DC)DJg anti-inflation measure 反通货膨胀措施
XA>@0E>1r anti-inflationary stance 反通货膨胀立场
-,3Ka: apparent deficit 表面赤字
ZJ u\ apparent financial solvency 表面偿债能力
O3B\K <l apparent partner 表面合伙人
4LKOBiEM application for personal assessment 个人入息课税申请书
'^}l| ( application of fund 资金应用
Ch^Al 2)= application to release as liquidator and to destruct the books of accounts and documents
G,$RsP 申请免除清盘人职务及毁灭帐簿与文件
z_CBOJl#C! appointed actuary 委任精算师
.#EmE'IP* appointed auditor 委任核数师；委任审计师
q48V|6X'q appointed trustee 委任的受托人
6d` 6=D: appointer 委任人
7_n@iUG2n apportioned pro rata 按比例分摊
? zKDPBj
apportionment 分配；分摊
*}cF]8c5W Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
MZ 6?s(mkx apportionment formula 分摊方程式
n+j' FfSz apportionment of estate duty 遗产税的分摊
7J7uHl`yq` appraisal 估价；评估
Q{V|{yV^y appreciable growth 可观增长
X |@|ZRN appreciable impact 显着影响
&nTB^MF appreciable increase 可观增长
tJ[Hcx*N appreciation 增值；升值
KGzBK : appreciation against other currencies 相对其他货币升值
y~Sh|2x8v appreciation of the exchange value of Hong Kong dollar 港元汇值上升
M% sWtgw( appreciation tax 增值税
= M ? appropriation 拨款；拨用；拨付
tb^3-ZUb appropriation account 拨款帐目
XEY((VL0 Appropriation Bill 拨款法案
zEpcJHI% appropriation-in-aid system 补助拨款办法
<JDkvpckx. approved assets 核准资产
Z3T:R"l; approved basket stock 认可一篮子证券
|Zncr9b approved budget 核准预算
eB^:+h#A_ approved charitable donation 认可慈善捐款
5(tOQ%AQ approved charitable institution 认可慈善机构
IgQW 5E# approved currency 核准货币；认可货币
!$f@j6. approved estimates 核准预算
f
\[Z`D approved estimates of expenditure 核准开支预算
ES<"YF approved overseas insurer 核准海外保险人
bY&s $Ry3" approved overseas trust company 核准海外信托公司
#*1\h=bzmW approved pooled investment fund 核准汇集投资基金
'l!tQD! approved provident fund scheme 认可公积金计划
p 8Ts5n approved provision 核准拨款
WwPf z<I approved redeemable share 核准可赎回股份
\c_1uDRoUn approved regional stock 认可地区性证券
ZSU;>&>%v approved retirement scheme 认可退休金计划
qbFzA
i approved subordinated loan 核准附属贷款
_h M3p arbitrage 套戥；套汇；套利
%dKUB4 arbitrageur 套戥者；套汇者
,=R->~ J arbitrary amount 临时款项
% )?$82=2 arrangement 措施；安排；协定
VLkK6W.u arrears 欠款
6ZR'1_i6i= arrears of pay 欠付薪酬
+wgNuj0=* arrears of revenue 逾期未收税款；逾期未收的帐项
r[J gCj+$& articles of association 组织章程；组织细则；组织章程细则
{{SeD:hx Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
l%rwJLN1 ascertainment of profit 确定利润
/t(dhz&xN "Asia Clear" “亚洲结算系统”
5! NK Asia Commercial Bank Ltd. 亚洲商业银行有限公司
km4::'(6 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
t/#[At5p= Asian Development Fund [ADF] 亚洲发展基金
9#@dQ/* Asian dollar bond 亚洲美元债券
Q Y/36gK Asian dollar market 亚洲美元市场
4JT9EKo Asian dollar rate 亚洲美元利率
K.dgQ-v n Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
zl=RK Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
pEw & i asked price 沽盘；喊价；索价；卖方报价
RiIJ#:6+^I assessable income 应评税入息
Ck/4 h Z assessable loss 应评税亏损
Ti=~y cwi assessable profit 应评税利润
Jx[IHE assessable value 应评税值
ZS4lb=)G assessed profit 估定利润
= pF 6 assessed value 经评估价值
vLXN{ ] assessment 评税；评定；估价；评税单
Wm7Dy7#l assessment number 评税编号；估价编号
&w- QMj M> assessment of additional tax 补加税评税
MrXhVZ"d* assessment of performance 业绩评估；实绩评价
L/_OgL]YdI Assessor 评税主任
Ir_K8 3VM asset price bubbles 资产价格泡沫
W]4Gs; asset-backed securities 具资产保证的证券
! dv assets accretion 资产增值
CY <,p$ assets and liabilities 资产与负债
o>';-} E assets betterment statement 资产递增表；资产改进表
2$jTj<.K assets lending 实物放款；有抵押贷款
w q% 4'( assets of the company passing on the death 死者去世时转移的公司资产
>u4%s7 v assets pledged as security for liabilities 用作负债抵押的资产
e #> wv]V assets portfolio 资产投资组合
KE]!7+8- assets price 资产价格
7xb z)FI assets quality 资产质素
wyMj^+ 2m assets realization 资产变现
.Qn54tS0q assets refinancing arrangement 资产再集资安排
,)@Q,EHN; assets securitization 资产证券化
3tMs61 3 assets situated outside Hong Kong 在香港以外地方的资产
Vp .($ assets stripping 削减资产；拆卖资产
+FP*RNM assets value 资产值
YYzj:' assignee 承让人
Q
*![u5# assignment 转让；转让书；转让契
h1^q};3!W\ assignment of interest 权益转让
)F,H(LblH assignment of letters patent and trade mark 专利证书及商标转让
jV;&*4if assignment of property 物业转让；物业转让书
zZ 3,e L assignment right 转让权
OQ;DqV assignor 转让人
D K}k||- associate 有联系的人；有关连人士；相联者；合伙人；联系人
Hc ]/0 : Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
w*Vf{[a' associate member 附属会员
uHkL$}C associated body corporate 相联法人团体
s/ibj@h associated company 相联公司；联属公司
;\ DXRKR associated corporation 相联法团
+ G#qS1 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
y ]xG@;4M 公认会计师公会〔英国〕
:[3{-. c Association of Futures Exchange Brokers 香港期货经纪协会
0C#1/o)o Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
iov55jT~l@ association of underwriters 承保人组织
6kK\nZ$o$ assumption of control 接管
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1axyf assurance 担保；保险；转易；转易书
;;pxI5 assurance of interest 权益的转易
c^S^"M| at 19XX price 按一九ＸＸ年价格计算
9[N+x2q at a discount 按赔价计算；按贴水价格计算；打折扣
[cv7s=U% at a premium 按溢价计算；按升水价格计算
(%ra~s ? at call 通知付款；按通知
ZRf-V9 at constant market price 按固定市价计算
Jtnuo]{R at constant price 按固定价格计算
Uc/M PCqZ at cost 按成本计算
'j6PL; ~c at current market price 按当时市价计算；按现时市价计算
qsk8 # at current price 按当时价格计算；按现时价格计算
*y9 iuJ} at factor cost 按要素成本计算；按生产要素成本计算
, |CT|2D> at money-of-the-day price 按付款当日价格计算
rR@ t5 at or better 按指定或较佳价位〔买卖指令〕
,F`:4=H % at par 按面值计算；平价
D6 42}VD at sight 见票即付
h@7S hp at the close 按收市盘
lJP6s k at the opening 按开市盘
aL$m attestation 见证；见证条款
h?jy'>T?b2 at-the-money option 平价期权
`VCU`Y attorney 受权人；受托代表人
3P-qLbJ attornment 新拥有人承认书
-yHVydu= attributable profit 可归属利润
TBHIcX attributable share value 可归属股份价值
V'sp6:3*\ Auckland Stock Exchange 奥克兰证券交易所
??5qR8n. auction 拍卖
g^OU+ 7o auctioneer 拍卖商
55 )!cw4 audit 审计；核数
<*E{z r& Audit Commission 审计署
a1R2ocC Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
AmNmhcN 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
p&ytUT na audit review 帐目审查
8'Sw?FbVA/ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
.%j&#(! audited account 审计帐目；经审计的帐目
?sWPx!tU audited annual account 经审计的周年帐目
r+-KrO' audited balance sheet 经审计的资产负债表
Sd'!(M^k3 auditor 核数师；核数主任；审计师
dtw1Am#Ci auditor's certificate 核数师证明书；审计师证明书
~gQ$etPd auditor's report 核数师报告；审计师报告
*T'
/5,rX2 Aussie bond 澳元债券
u1s^AW8 y austerity budget 紧缩预算
#m{ K Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
:uy8$g*;TE Australia All Ordinaries Index 澳洲所有普通股票指数
^UHt1[ Australian Dollar [AUD] 澳元
*9 M 5' Australian Options Market 澳大利亚期权市场
'L4@|c~x Australian Securities Commission 澳洲证券事务监察委员会
9`yG[OA Australian Society of Certified Practising Accountants 澳洲执业会计师公会
i,=greA]" Australian Stock Exchange 澳大利亚证券交易所
x a#0y Austrian Schilling [ATS] 奥地利先令
H
RJz authentication 认证；鉴证
lp3 A B authority to purchase 委托购买证；委购书
7K>FC T authorization 认可；核准；授权；授权书
&;S.1tg authorization by direction 指示授权
t-* oVX3D authorization by instruction 指令授权
_doX&*9u authorization by warrant 令状授权
dIgaw;Ch] authorization of unit trust 单位信托的认可
L!s/0kBg authorized agent 指定代理人
-f IX6 authorized capital 法定资本
t"k 6wv;Tq authorized clerk 出市员
zim]3%b*A; authorized dealer 认可交易商
m,NUNd#)\ authorized financial institution 认可财务机构
~9c?g (0 authorized fund 认可基金
*@[DG)N authorized fund house 获授权的基金公司；认可基金公司
YzJ\< tkp authorized institution 认可机构
fx(^} e authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
L"6qS3 [= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
NP y{ =#k4 authorized insurer 获授权保险人；获认可承保人
y33+^ authorized investment 特准投资项目
RO?5WJpPj authorized person 获授权人
ZnSDq_Uk authorized representative 获授权代表
3qU#Rg
; 7 authorized share capital 法定股本
q'~ ?azg: automated quotation system 自动报价系统
H~UxVQLPp Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Njsz= 自动交易系统〔香港期货交易所有限公司〕
Tn2 nd automatic adjustment mechanism 自动调整机制
?JO x9;` automatic adjustment system 自动调整系统
:%cL(',Q Automatic Clearing House 自动票据交换所
~` )` Ip automatic exchange rates accumulation system 自动化汇率累集系统
( P|Ph Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9,wd,,ta automatic teller machine [ATM] 自动柜员机
n*~=O ' autopay 自动转帐
W< C
\g~\ available assets 可用资产
pi7Fd\A available fiscal reserve 现存财政储备
(]7&][ available profit 可用利润
yk OJhd3 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
OEmz`JJ67 average 平均；平均数；海损
J4 [7*v average basic salary 平均基本薪金
ka? |_( average consumer expenditure 平均消费开支；一般消费开支
xp-.,^q\w average cost 平均成本
, tJ%t# average cost of land production 增辟土地平均成本
yx?Z&9z < average daily turnover 平均每日成交额
jq#gFt* average daily wage rate 平均每日工资率
`_Iy8rv:P average expenditure pattern 平均开支模式
_|qJ)g D[ average growth rate 平均增长率
\x?q!(;G2 average net fixed assets 固定资产平均净值
,5^XjU3c= average of relatives 相对价格平均数
;/?M &rX average price 平均价格
2>BWu average propensity to consume 平均消费倾向；一般消费倾向
)7@f{E#w average propensity to save 平均储蓄倾向；一般储蓄倾向
Lt>"R! "x average rate 平均率
d\& {Ev9v average revenue 平均收入；平均收益
LdxrS5 average stock 平均库存；平均存货
`F5iZWW1 average yearly rent 平均年租
8sb <$M$c avoidance of double taxation 避免双重课税
#G2~#\ avoidance of tax 避税
