A:
afF+*\xXN A share Ａ股；甲类股份
Cld<D5\|f+ abatement of tax 减税；减扣免税额
Bf:tal6 -M ABN AMRO Bank N.V. 荷兰银行
i<wU.JX&h above-the-line expenditure 线上项目支出；经常预算支出
B >u,) above-the-line receipt 线上项目收入；经常预算收入
D< bU~Gd,P ABSA Asia Limited 南非联合亚洲有限公司
HIX=MprL< absolute change 绝对数值变更
K@jSr*\' absolute expenditure 实际开支
yMbcF DlBr absolute guideline figure 绝对准则数字
}-{ b$6] absolute interest 绝对权益
`[@^m5?b- absolute order of discharge 绝对破产解除令
2 rO)qjiH absolute profit margin 绝对利润幅度
M*O(+EM absolute value 实值；绝对值
IQw
%| ^ absolutely vested interest 绝对既得权益
97 4eY absorbed cost 已吸收成本；已分摊成本
PPC Tc|G absorption 吸收；分摊；合并
Q&upxE4-~ absorption rate 吸收率；摊配率；分摊率
<DXmZ1 ACB Finance Limited 亚洲商业财务有限公司
D#d8 ^U acceptable form of reciprocity 合理的互惠条件
tCbr< Ug acceptable rate 适当利率；适当汇率
0ck&kpL:9 acceptance agreement 承兑协议
e MN+qkvH acceptance for honour 参加承兑
Wg` +u acceptor 承兑人；接受人；受票人
L7Q o- acceptor for honour 参加承兑人
]D{c4)\7C| accident insurance 意外保险
Bn1L?>G Accident Insurance Association of Hong Kong 香港意外保险公会
2~M;L&9- accident insurance scheme 意外保险计划
eA1k)gjE accident year basis 意外年度基准
E5*-;>2c accommodation 通融；贷款
3V/_I<y accommodation bill 通融票据；空头票据
xHv|ca.E accommodation party 汇票代发人
x [PEn account balance 帐户余额；帐户结余
q8?= *1g account book 帐簿
,T F<y#wed account collected in advance 预收款项
#u 8*CA9 account current book 往来帐簿
0):uF_t< account of after-acquired property 事后取得的财产报告
dv^e 9b| account of defaulter 拖欠帐目
:/@k5#DY account payable 应付帐款
BH&/2tO% account payee only [A/C payee only] 只可转帐；存入收款人帐户
<Spr6U9p 7 account receivable 应收帐款
5 6Sh account receivable report 应收帐款报表
h-r 6PY=i account statement 结单；帐单；会计财务报表
Nt
zq"ces) account title 帐户名称；会计科目
QT1: > k accountant's report 会计师报告
l5=u3r9WYC Accountant's Report Rules 会计师报告规则
GB<R7 J accounting and auditing procedure 会计与审计程序；会计与核数程序
zP :~O Accounting Arrangements 《会计安排》
e{fZ}`=7y accounting basis 会计基础
W>Mse[6`c accounting by Official Receiver 破产管理署署长呈交的帐目
k;;nE o~6 Accounting Circular 《会计通告》
N<aB)</ accounting class 会计类别
n2n00%Wu[ accounting date 记帐日期；会计结算日期
#"Eks79s accounting for money 款项核算
t7|MkX1 Accounting Officer 会计主任
OgEUq' ' accounting period 会计报告期；会计期
k40Ep(M} accounting policy 会计政策；会计方针
vIVw'Z(g} accounting practice 会计惯例
#
#k #q=4 accounting principle 会计准则
@A
[)hk&(R accounting record 会计记录
M5']sdR(l accounting report 会计报告
/rIm7FW) Accounting Services Branch [Treasury] 会计事务部〔库务署〕
yy1>r }L Accounting Society of China 中国会计学会
<G\
<QV8W accounting statement 会计报表
6sYV7w ,'@ accounting system 会计制度；会计系统
.-. q3ib accounting transaction 会计事项；帐务交易
j7@!J7S accounting treatment 会计处理
F~z_>1lpP& accounting year 会计年度
u lH0%`Fi accretion 增值；添加
V.;:u#{@-Q accrual 应计项目；应累算数目
M4TrnZ1D} accrual basis 应计制；权责发生制
qs!>tw accrual basis accounting 应计制会计；权责发生制会计
kF+ZW%6N accrue 应累算；应计
ra]!4Kd' accrued benefit 应累算利益
iD%qy /I/ accrued charges 应计费用
cy1\u2x_` accrued cumulative preference share dividend 应累算的累积优先股股息
A#Xj]^-* accrued expenses 应累算费用
tCZpfZ@+= accrued interest payable 应付利息；应计未付利息
`GvA24 1 accrued interest receivable 应收利息；应计未收利息
tCWJSi`IJ accrued right 累算权益
< ^ #P6 accruing profit 应累算的利润
T?H\&2CLT accumulated fiscal reserve 累积财政储备
ZJ ^s} accumulated profit 累积利润；滚存溢利
C0\%QXu accumulated reserve 累积储备
t-!Rgg$9 accumulation of surplus income 累积收益盈余
Z,0O/RFJ.q acquired assets 既得资产
/K_ i8!y acquisition 收购；购置；取得
:~t<L%tYF acquisition cost 购置成本
qPsyqn ?Y| acquisition expenses 购置费用
d4d\0[ acquisition of 100% interest 收购全部股权
&bB6} H( acquisition of control 取得控制权
U+4HG acquisition of fixed assets 购置固定资产
7 }<Sg acquisition of shell “买壳”
'oC$6l'rQ acquisition price 收购价
)*!1bgXQ act of God 天灾
,q8(]n 4 acting partner 执事合伙人
|xq} '.C active market 买卖活跃的市场；交投畅旺的市场；旺市
M|U';2hZN: active partner 积极参与的合伙人
%v]7BV^%6 active trading 交投活跃
ER{yuw actual circulation 实际流通
BwJNi6, actual cost 实际成本
PPN q:, actual expenditure 实际开支；实际支出
\C| ;F actual income 实际入息；实际收入；实际收益
w3<Z?lj: actual market 现货市场
EtGH\?d~] actual price 现货价；实际价格
?Rlgv5P ! actual profit 实际利润
Y.E?;iS actual quotation 实盘；实际价位；实际报价
wOjv[@d actual year basis 按实际年度计算
DWuRJ actuals 实货
?#4+r_dP actuarial investigation 精算调查
bKYY{V55 actuarial principle 精算原则
AvZXRN1:' actuarial report 精算师报告
N].4"0Jv-D Actuarial Society of Hong Kong 香港精算学会
KZECo1 actuarial valuation 精算师估值
,SAb C*nq actuary 精算师
Y\.D Q ad referendum agreement 暂定协议；有待覆核的协定
xYmdCf@H ad valorem duty 从价税；按值征税
B9wp*:. ad valorem duty system 从价税制
'w}p [( ad valorem fee 从价费
;JYoW{2 ad valorem tariff 从价关税
m6-76ma,hi additional allowance 额外免税额
]+AAT=B<! additional amount for unexpired risk 未过期风险的额外款额
Y]~IY?I additional assessable profit 补加应评税利润
Bk+{} additional assessment 补加评税
P2>:p%Z additional commitment 额外承担
zgK;4
22$m additional commitment vote 额外承担拨款
Pfm*<,'x"[ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
B jYOfu'~z additional dependent parent allowance 供养父母额外免税额
H;qJH1EdD additional provision 额外拨款
)+?HI^-[S additional stamp duty 附加印花税
_ ~|Q4AJ additional tax 补加税罚款；补加税款
Y7-*2"! Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
<p09oZ {6 adjudged bankrupt 被裁定破产
[1<(VyJ}ye adjudicated bankrupt 裁定破产人
02,W~+d1 adjudication fee 裁定费；评定印花税额手续费；评估契据费
&uPDZ#C- adjudication of bankruptcy 裁定破产；宣告破产
dnix:'D1 adjudication of insolvency 裁定无力偿还债务
6 zuze0ud adjusted actual 经调整的实数；调整后的实数
k'x #t( adjusted current assets 经调整的流动资产；调整后的流动资产
D
0 adjusted figure 经调整的数字；调整后的数额
)R~a;?T_c0 adjusted liabilities 经调整的负债；调整后的负债
I:nI6gF adjusted loss 经调整的亏损；调整后的亏损
WI6(#8^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
>ZX|4U[$P adjusted profit 经调整的利润；调整后的利润
jSB'>m] adjusted surplus 经调整的盈余额；调整后的盈余额
1ADv?+j)A/ adjusted value 经调整的价值；调整后的价值
^L ]B5,} - adjustment 调整；修订；理算〔保险〕
N^lAG"Jao[ adjustment centre 调剂中心
wajZqC2yg adjustment lag 调整过程的时间差距；调整时差
4 x( F&0 adjustment mechanism 调整机制
bhn5Lz$z adjustment of loss 亏损调整
o,J ^ e_ adjustment process 调整过程；调整程序
{(%~i3 7 adjustment range 调整幅度
!\ZcOk2 administered exchange rate 受管制汇率
( :iPm< Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
J=@xAVBc administration expenses 行政费用
|f<9miNu administration fee 手续费；行政费
V7BsE w administration in bankruptcy 破产管理
B7|c`7x( administration order 遗产管理令
-rO*7HO administrator 管理人；遗产管理人
5:$Xtq administrator of the estate 遗产管理人
n6/f an; admission of debt 债项承认书
l/M[ am admission of proof 接纳债权证明
5E`JD advance 放贷款项；垫付款项；预支款项；预付款项
ZE qE$: advance account 暂支帐目；预付款帐户
u7[pLtOwN advance compensation 预付补偿金
$]1qbE+ advance from shareholder 股东垫款
l**3%cTb advance pending reimbursement 预支以待日后付还
P0)AU i advanced economy 先进经济体系
e9lOk)`t advancement 预付；预付财产
%;tJQ%6-.S advances warrant 垫款令
w]F!2b! advancing 贷出
/w0w* n H adverse balance 逆差
,aWCiu} adverse exchange 逆汇
T ~h.=5 advertisement addressed to shareholders 在报章刊登的致股东通告
t?HF-zQ advice for collection 托收通知书
# v+;: advice of drawing 提款通知书；汇票通知书
FJ}gUs{m advice of payment 付款通知
-qfnUh Advisory Committee [Securities and Futures Commission]
$,@JYLC2 谘询委员会〔证券及期货事务监察委员会〕
y`6\L$c Advisory Committee on Diversification 经济多元化谘询委员会
Gp8psH affidavit 誓章；遗产申报誓章
fQO
""qh affidavit of no receipt 述明无收款的誓章
U:\p$ hL9 affiliate 联号；联营公司；附属公司
.+HcA x{/2 affiliated company 附属公司；联号；联营公司
jccO sG9;_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
%7 /,m affordability 负担能力
]=|P <F African Development Bank [AfDB] 非洲开发银行
[8TS"ph> after-acquired property 事后取得的财产
:mP9^Do2; after-hours dealing 市后交易
<n\i>A3`,S after-tax profit 税后盈利；税后利润；税后溢利
qEZ!2R^`G agency agreement 代理协议
1LX)4TCC agency expenses 代理机构的开支
~XKZXGw agency fee 代理费
R B%:h-t4 Agency Law 《代理法》
4dD2{M agent 代理人；承销人
kf'=%]9#_T agent of company 公司代理人
@+E7w6>% agent's fee 代理人费；经纪费
6^ab@GrN\ aggregate 总计；总数；总体数字
83 Uw aggregate amount 总款额；总额
Y 0}4WWV aggregate assets and liabilities 总体资产与负债
i(Vm! Y82 aggregate at constant price 按固定价格计算的总体数字
7VY8CcL aggregate demand 总需求
x%pRDytA aggregate gross position 总持仓量
,WGc7NN` aggregate limit 总限额
NN mM#eB:4 aggregate of salaries tax 合计薪俸税
S}b~_} aggregate performance 总体表现；总体业绩
6uq UiRs() aggregate supply 总体供应
HD H aggregate surplus 总盈余
lCHo+>\Z aggregate total 整体总额
?aFZOc4
aggregate value 总值；合计价值
5aG5BA[N aggregated basis 合计基准
(2tH"I aggregated net chargeable income 合计应课税入息实额
},s_nJR:8 aggregation 合并计算；合计；总和
[[X+P 0`r aggregation of incomes of husband and wife 夫妇入息合并计算
%mu>-h ac aggregation of property 财产的总和
'-.wFB; agio 差价；贴水
zIm-X,~I$ 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》
pZjpc#*9N Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
=9<$eLE0 《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》
\?d TH:v/E Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
nd.hHQ 《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》
7 OWsHlU Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
&r:=KT3 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Sz)b7: agreement for a settlement 授产协议
jqtVpNwM agreement for assignment 转让协议
_JA:.V^3gm agreement for sale 售卖协议；买卖协议
!=y Q)l2 agreement for sale and purchase 买卖协议
@ h9K agreement for the payment of interest 支付利息协议
d>/Tu_ y agreement for the repayment of money 还款协议
TL'0T,Jo agreement of reinsurance 再保险协议
}/"4|U Agricultural Bank of China 中国农业银行
%/!+(7
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<]'|$8&jY Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
V)h
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~
aA;<# alcohol duty 酒精税
t#~XL CE alienation 让与；让渡；转让
_*n)mlLln alimony 生活费；赡养费
e=L*&X All Ordinaries Index [AOI] 所有普通股指数
\XDmK all risks 全险；综合险
[8z&-'J = All Sales Record for Stock Market 《股票市场成交报告》
cJ/4G l Allied Capital Resources Limited 新联财务有限公司
Yt*vqm[WV all-items index [Consumer Price Index] 总指数〔消费物价指数〕
4DM*^=9E allocation letter 拨款信件
d- kZt@DL= allocation of fund 分配款项；预留款项
OpUA{P allocation of profit 利润分配；溢利分配
lQ$+JX;n(y allocation warrant 拨款令
1$ ( allotment 分配；配股
$+jy/:]D allotment notice 股份配售通知；配股通知
g}Mi9Kp allotment of shares 股份分配
!5~k:1= allowable 可获宽免；免税的
x_W3sS]ej allowable business loss 可扣除的营业亏损
N<n8'XDdG allowable expenses 可扣税的支出
bw5T2wYZ allowance 免税额；津贴；备抵；准备金
U(Z!J6{c allowance for debts 债项的免税额
Cm410 =b allowance for depreciation by wear and tear 耗损折旧免税额
,J& 9kYz allowance for funeral expenses 殡殓费的免税额
x`L+7,&n allowance for inflation 为通货膨胀而预留的款项；通胀准备金
E-F 5y allowance for repairs and outgoings 修葺及支出方面的免税额
WUY,. 8 allowance to debtor 给债务人的津贴
RY<%'\A`~ alteration of capital 资本更改
[xf$VkjuF alternate trustee 候补受托人
IM]h*YV' amalgamation 合并
O8y9dX-2 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
C=[Ae, ambit of charges 征税范围；收费范围
~1ps7[ amended valuation 经修订的估值
>f%, `r American Commodities Exchange 美国商品交易所
JhH`u A& American Express Bank Limited 美国运通银行
3.FR C American Stock Exchange 美国证券交易所
u# 3)p amortization 摊销
,5w]\z amount due from banks 存放银行同业的款项
-=sf}4A amount due from banks abroad 存放海外银行同业的款项
Q1]Wo9j amount due from holding companies 控股公司欠款
*{nunb>WO amount due from local banks 存放本港银行同业的款项
O 4!9{ amount due to banks 银行同业的存款
X Ny
Y$ amount due to banks abroad 海外银行同业的存款
1a* 6ZGk. amount due to holding companies 控股公司存款
j.B>v\b_3 amount due to local banks 本港银行同业的存款
f~ R[&q + amount due to outport banks 外埠银行同业的存款
0R 4akLW0 amount for note issue 发行纸币的款额
&~ y{'zoL amount of bond 担保契据的款额
*v& *% B amount of consideration 代价款额
}H2#H7!H amount of contribution 供款数额
l?<q
YjI amount of indebtedness 负债款额
+`Fb_m)f amount of principal of the loan 贷款本金额
P9s_2 KOF amount of rates chargeable 应征差饷数额
'e85s%ru amount of share capital 股本额
[Xq<EEb amount of sums assured 承保款额
g b(#DbI amount of variation 变动幅度
Bj8<@~bX:L amount of vote 拨款数额
+(y>qd amount payable 应付款额
_Fxe|"<^ amount receivable 应收款额
03F3q4 " Amsterdam Stock Exchange 阿姆斯特丹证券交易所
C ]Q>*=r analysis 分析
+N8aq<l ancillary risk 附属风险
"qE {a>d annual account 周年帐目；周年帐目报表；年度决算；年结
3(o7co-f annual accounting date 年结日期
f B 7ljg annual allowance 每年免税额；年积金；年度津贴；年津
<5k&)EoT annual balance 年度余额
F^miq^K=
annual disposable income 每年可动用收入
DyIV/ annual estimates 周年预算
-!~vA+jw1 annual fee 年费
kF?S 2(vH annual general meeting 周年大会
3>M.]w6{ annual growth rate 年增率；每年增长率
}7Jp :. qk annual long-term supplement 长期个案每年补助金
>>j+LRf* annual pensionable emolument 可供计算退休金的年薪
# 4N >d~ annual report 年报
p {?}g' Annual Report on the Consumer Price Index 《消费物价指数年报》
(V)9s\ Le_ annual return 周年报表；周年申报表；每年报税表格
7IQqN&J Annual Return Rules 《周年报表规则》
# \<P]<C annual review of consumer prices 每年消费物价回顾
mt I M W9 annual roll-forward basis 逐年延展方式
B*2 {M annual salary 年薪
zsQF,7/}B annual statement 年度报表；年度决算表
qh H+m 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
c&b/Joi7@ annuitant 年金受益人
5Xj|:qz<( annuity 年金
!?6.!2 annuity contract 年金合约
qs Tq*G annuity on human life 人寿年金
oc:x&`j antecedent debt 先前的债项
$ hoYkA ante-dated cheque 倒填日期支票
,6RQvw anticipated expenditure 预期开支
!]G jIT]Oh anticipated net profit 预期纯利
/cYk+c
anticipated revenue 预期收入
F@ EZ;[ anti-inflation measure 反通货膨胀措施
K k`<f d anti-inflationary stance 反通货膨胀立场
RyE_|]I62u apparent deficit 表面赤字
, 8~dz apparent financial solvency 表面偿债能力
Zik m?(J apparent partner 表面合伙人
]| z")gOE application for personal assessment 个人入息课税申请书
61kO1,Uz* application of fund 资金应用
sSV^5 application to release as liquidator and to destruct the books of accounts and documents
4rm87/u*0 申请免除清盘人职务及毁灭帐簿与文件
)%BT*)x appointed actuary 委任精算师
$82zy q appointed auditor 委任核数师；委任审计师
>j -
b5g"g appointed trustee 委任的受托人
RW)k_#%= appointer 委任人
&*jixqzvn apportioned pro rata 按比例分摊
HwM /}-t apportionment 分配；分摊
c[Yq5Bu{y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
]a=l^Pc(xN apportionment formula 分摊方程式
PB@-U.Z apportionment of estate duty 遗产税的分摊
.jCk#@+ appraisal 估价；评估
e _ ^KI appreciable growth 可观增长
t9]r
appreciable impact 显着影响
=^by0E2 appreciable increase 可观增长
cmae&Atotw appreciation 增值；升值
1&} G+y appreciation against other currencies 相对其他货币升值
\wTW?>o Z appreciation of the exchange value of Hong Kong dollar 港元汇值上升
IQ#So]9~Y appreciation tax 增值税
|\/~
8qP appropriation 拨款；拨用；拨付
E tdd\^ appropriation account 拨款帐目
dbd"pR 8v Appropriation Bill 拨款法案
S`4e@Z$ appropriation-in-aid system 补助拨款办法
nE4l0[_ approved assets 核准资产
vRxL&8`& approved basket stock 认可一篮子证券
Re {ej approved budget 核准预算
^,>}%1\ approved charitable donation 认可慈善捐款
(KZUvsS k approved charitable institution 认可慈善机构
+Z]y #= approved currency 核准货币；认可货币
Y[T J;O!R approved estimates 核准预算
95VqaR, approved estimates of expenditure 核准开支预算
wAPO{3 approved overseas insurer 核准海外保险人
[&fWF~D-p< approved overseas trust company 核准海外信托公司
/1U,+g^O> approved pooled investment fund 核准汇集投资基金
aQC 7 V !v approved provident fund scheme 认可公积金计划
E|\3f(aF approved provision 核准拨款
V` U/'N-ay approved redeemable share 核准可赎回股份
;B(;2.<"J approved regional stock 认可地区性证券
E#m76]vkCU approved retirement scheme 认可退休金计划
L{zamVQG approved subordinated loan 核准附属贷款
e_\SSH @tw arbitrage 套戥；套汇；套利
N%: D8\ qx arbitrageur 套戥者；套汇者
@i;L Za arbitrary amount 临时款项
2~+'vi arrangement 措施；安排；协定
MuN [U17FB arrears 欠款
+h9`I/R arrears of pay 欠付薪酬
MV7} arrears of revenue 逾期未收税款；逾期未收的帐项
j^: b-:F articles of association 组织章程；组织细则；组织章程细则
A-}PpH~.Z Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
+ESX.Vel ascertainment of profit 确定利润
e$gaE</ "Asia Clear" “亚洲结算系统”
UqY J#&MqY Asia Commercial Bank Ltd. 亚洲商业银行有限公司
] rKH|i Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
[qq`cT@ Asian Development Fund [ADF] 亚洲发展基金
dV '6m@C Asian dollar bond 亚洲美元债券
L>eQ*311 Asian dollar market 亚洲美元市场
I ):m 6y@ Asian dollar rate 亚洲美元利率
_$~ex ~v Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
i_'|:Uy*F Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
N.kuE=X asked price 沽盘；喊价；索价；卖方报价
"bL P3 assessable income 应评税入息
~y( ,EO assessable loss 应评税亏损
`Nc`xO? assessable profit 应评税利润
9*"[pt+tA assessable value 应评税值
W5 M
] assessed profit 估定利润
XT\Td}> assessed value 经评估价值
'cWlY3%t assessment 评税；评定；估价；评税单
eYPt assessment number 评税编号；估价编号
/2=_B4E2 assessment of additional tax 补加税评税
f'8B[&@L assessment of performance 业绩评估；实绩评价
i+kFL $N Assessor 评税主任
"0p +SZ~D asset price bubbles 资产价格泡沫
HE8' N=0 asset-backed securities 具资产保证的证券
*)2x&~T*| assets accretion 资产增值
qQ3 ]E][/ assets and liabilities 资产与负债
g9RzzE! assets betterment statement 资产递增表；资产改进表
Djg 1Qh assets lending 实物放款；有抵押贷款
|E>v~qD8I assets of the company passing on the death 死者去世时转移的公司资产
e-YGuWGN7 assets pledged as security for liabilities 用作负债抵押的资产
|s)VjS4@ assets portfolio 资产投资组合
R;5 QD` assets price 资产价格
wR`w@ 5,d assets quality 资产质素
ZP]2/;h assets realization 资产变现
77Q4gw~2U assets refinancing arrangement 资产再集资安排
]0 at2 assets securitization 资产证券化
s:qxAUi\/ assets situated outside Hong Kong 在香港以外地方的资产
x0N-[//YV assets stripping 削减资产；拆卖资产
TPV6$a < assets value 资产值
11^ {W F assignee 承让人
{m1t~ S assignment 转让；转让书；转让契
'M]CZ } assignment of interest 权益转让
h+ `J=a|\ assignment of letters patent and trade mark 专利证书及商标转让
5x93+DkO\ assignment of property 物业转让；物业转让书
e UGm n s assignment right 转让权
Qr^Z~$i t assignor 转让人
A= \'r<: associate 有联系的人；有关连人士；相联者；合伙人；联系人
*+4>iL*: Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
f=-!2#% associate member 附属会员
zM3H@;}m associated body corporate 相联法人团体
nA{ncTg1\ associated company 相联公司；联属公司
][T9IAn associated corporation 相联法团
fJ|Bu("N Association of Chartered Certified Accountants [ACCA] [United Kingdom]
3"2<T^H] 公认会计师公会〔英国〕
n]kQ tjJ Association of Futures Exchange Brokers 香港期货经纪协会
fS8XuT Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
_ d(Ks9 association of underwriters 承保人组织
v ]( G?L9b assumption of control 接管
|TNi Ky assurance 担保；保险；转易；转易书
`"^@[1 assurance of interest 权益的转易
=PeW$q+ at 19XX price 按一九ＸＸ年价格计算
N7Z(lI|a; at a discount 按赔价计算；按贴水价格计算；打折扣
.j+2x[`l at a premium 按溢价计算；按升水价格计算
Huug_E+ at call 通知付款；按通知
`SSP53R(0 at constant market price 按固定市价计算
J%O[@jX1 at constant price 按固定价格计算
No SqzJyh at cost 按成本计算
W}<M?b4tP at current market price 按当时市价计算；按现时市价计算
"OlI-^y at current price 按当时价格计算；按现时价格计算
ys~p( at factor cost 按要素成本计算；按生产要素成本计算
NUxAv= xl at money-of-the-day price 按付款当日价格计算
&j
wn M at or better 按指定或较佳价位〔买卖指令〕
Y;%R/OyWY at par 按面值计算；平价
}(vOaD|k = at sight 见票即付
{U+9,6.` at the close 按收市盘
MFCbx># at the opening 按开市盘
s`$_ attestation 见证；见证条款
z?IY3]v*z< at-the-money option 平价期权
:*w:eKk attorney 受权人；受托代表人
`,8R~-GPD attornment 新拥有人承认书
p0:&7,+a, attributable profit 可归属利润
4u{ E D( attributable share value 可归属股份价值
eF gb6dSh Auckland Stock Exchange 奥克兰证券交易所
0YsN82IDD auction 拍卖
Xoa <r9 auctioneer 拍卖商
qNuv?.7 audit 审计；核数
$O8EiC!f6 Audit Commission 审计署
h\: tUEg#J Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
/hA}9+/ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
=c5 /cpZ^ audit review 帐目审查
Hi4@! ] Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
5G42vTDzS4 audited account 审计帐目；经审计的帐目
;]O 7^s#v audited annual account 经审计的周年帐目
Rp4BU"&sU audited balance sheet 经审计的资产负债表
f@x( ,p auditor 核数师；核数主任；审计师
E}CqVuU$ auditor's certificate 核数师证明书；审计师证明书
(f Lbg, auditor's report 核数师报告；审计师报告
=>9.@`. Aussie bond 澳元债券
NiJ?no austerity budget 紧缩预算
gC,0+Y~ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
q}7Df!<| Australia All Ordinaries Index 澳洲所有普通股票指数
e4NX\tCpw Australian Dollar [AUD] 澳元
{KQ-Ce-6 Australian Options Market 澳大利亚期权市场
dM @k(9| Australian Securities Commission 澳洲证券事务监察委员会
yU&g|MV_ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
szM=U$jKq Australian Stock Exchange 澳大利亚证券交易所
U
mx Austrian Schilling [ATS] 奥地利先令
Ms$7E authentication 认证；鉴证
R~seUW7uv" authority to purchase 委托购买证；委购书
1PT_1[eAR authorization 认可；核准；授权；授权书
A?{aUQB~| authorization by direction 指示授权
t9-\x authorization by instruction 指令授权
Fy+7{=?^F authorization by warrant 令状授权
3!L<=X authorization of unit trust 单位信托的认可
-^ nQ^Td=j authorized agent 指定代理人
Aaw:B?4) authorized capital 法定资本
uzn))/" authorized clerk 出市员
vng8{Mx90* authorized dealer 认可交易商
>=q!!'$: authorized financial institution 认可财务机构
6 [Pr<4J authorized fund 认可基金
%_X[{( authorized fund house 获授权的基金公司；认可基金公司
=w>>7u$4 authorized institution 认可机构
4@V <Suw authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
B #V 4 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
m#}{"d&J authorized insurer 获授权保险人；获认可承保人
GT`<jzAi Q authorized investment 特准投资项目
0T{Y_IG authorized person 获授权人
9[]"%6 authorized representative 获授权代表
gQzJ2LU( authorized share capital 法定股本
0_xcrM automated quotation system 自动报价系统
:92a34 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
~4
x Ba:*z 自动交易系统〔香港期货交易所有限公司〕
(k HQK Qmq automatic adjustment mechanism 自动调整机制
YI(OrR;V automatic adjustment system 自动调整系统
H f mM f^c Automatic Clearing House 自动票据交换所
BrH`:Dw automatic exchange rates accumulation system 自动化汇率累集系统
}Us$y0W\ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
@snLE?g j automatic teller machine [ATM] 自动柜员机
x `|tT%q@l autopay 自动转帐
J$ih|nP available assets 可用资产
+`vZg^_c` available fiscal reserve 现存财政储备
0 Ukl#6 available profit 可用利润
(j 8,n<o Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
0 dX= average 平均；平均数；海损
D@vvy6>~s average basic salary 平均基本薪金
';L^mxh average consumer expenditure 平均消费开支；一般消费开支
O=?X %m # average cost 平均成本
y.]]V"'2 average cost of land production 增辟土地平均成本
(( I BaEq average daily turnover 平均每日成交额
!iz vY average daily wage rate 平均每日工资率
c o%_~xO average expenditure pattern 平均开支模式
L" ^366M! average growth rate 平均增长率
0 Ln5e.& average net fixed assets 固定资产平均净值
1R~WY'Ed average of relatives 相对价格平均数
25@j2K ( average price 平均价格
L}S4Zz18 average propensity to consume 平均消费倾向；一般消费倾向
?kxWj(D average propensity to save 平均储蓄倾向；一般储蓄倾向
2B?i2 [a, average rate 平均率
g4qdm{BL average revenue 平均收入；平均收益
o)D+qiA3U average stock 平均库存；平均存货
_CwQ}n* average yearly rent 平均年租
%+W
>+xRb avoidance of double taxation 避免双重课税
/F9lW}pd avoidance of tax 避税
