A:
SAH\'v0 A share Ａ股；甲类股份
G0W d"AV+ abatement of tax 减税；减扣免税额
awkVjyq X ABN AMRO Bank N.V. 荷兰银行
\Flq8S /t^ above-the-line expenditure 线上项目支出；经常预算支出
Y43#]; above-the-line receipt 线上项目收入；经常预算收入
LV]\{' ABSA Asia Limited 南非联合亚洲有限公司
COHJJONR absolute change 绝对数值变更
dlT\VWMha( absolute expenditure 实际开支
(|[3/_!;v absolute guideline figure 绝对准则数字
}MIH{CMH absolute interest 绝对权益
6\TstY3 absolute order of discharge 绝对破产解除令
) F~> absolute profit margin 绝对利润幅度
[CUJ A absolute value 实值；绝对值
c%Gz{':+ absolutely vested interest 绝对既得权益
zr[~wM absorbed cost 已吸收成本；已分摊成本
8PE Oi absorption 吸收；分摊；合并
g r fF\_[: absorption rate 吸收率；摊配率；分摊率
& )X<yd0 ACB Finance Limited 亚洲商业财务有限公司
<rC#1wR4 acceptable form of reciprocity 合理的互惠条件
w P 8R=T acceptable rate 适当利率；适当汇率
< `r+l5 acceptance agreement 承兑协议
J xL H]1b acceptance for honour 参加承兑
XS!ZTb>[ acceptor 承兑人；接受人；受票人
6pLwwZD acceptor for honour 参加承兑人
LqUvEq accident insurance 意外保险
3FXMM&w Accident Insurance Association of Hong Kong 香港意外保险公会
ttsB'|p s accident insurance scheme 意外保险计划
8uT6Q C f accident year basis 意外年度基准
.|aSGv E accommodation 通融；贷款
aJ}sYf^ accommodation bill 通融票据；空头票据
pc. 0;g N accommodation party 汇票代发人
3?%kawO& account balance 帐户余额；帐户结余
<>e<Xd:77{ account book 帐簿
W@ Z=1y account collected in advance 预收款项
w- #0k.T account current book 往来帐簿
H9>&"=". account of after-acquired property 事后取得的财产报告
>|'6J!Op account of defaulter 拖欠帐目
#KK( Z \; account payable 应付帐款
h7y*2:l6 account payee only [A/C payee only] 只可转帐；存入收款人帐户
5o3_x ~e account receivable 应收帐款
ZGbZu account receivable report 应收帐款报表
u ]2k %TUY account statement 结单；帐单；会计财务报表
[.Y=~)7FB account title 帐户名称；会计科目
ho2 0> vw# accountant's report 会计师报告
l3afuD : Accountant's Report Rules 会计师报告规则
m[bu(q z accounting and auditing procedure 会计与审计程序；会计与核数程序
V")Q4h{ Accounting Arrangements 《会计安排》
c:6w >: accounting basis 会计基础
qnS7z%H8 accounting by Official Receiver 破产管理署署长呈交的帐目
3> (`Y Accounting Circular 《会计通告》
9@1W= sl accounting class 会计类别
~>C >LH>8 accounting date 记帐日期；会计结算日期
kp6x6%{K\ accounting for money 款项核算
M[{Cy[ta Accounting Officer 会计主任
zh.c_>jS accounting period 会计报告期；会计期
lET)<V(Y accounting policy 会计政策；会计方针
P
X0#X=$ accounting practice 会计惯例
b5|p#&YK~ accounting principle 会计准则
amSyGQ2 accounting record 会计记录
)aC+qhh accounting report 会计报告
JdRs=#X Accounting Services Branch [Treasury] 会计事务部〔库务署〕
>'jM8=o*Ax Accounting Society of China 中国会计学会
/iN \)y#u1 accounting statement 会计报表
h|H;ZC(B accounting system 会计制度；会计系统
64vSJx>u accounting transaction 会计事项；帐务交易
yT n@p(J accounting treatment 会计处理
8$vH&Hd I accounting year 会计年度
C5M-MZaS accretion 增值；添加
e||_j accrual 应计项目；应累算数目
%OtW\T=u accrual basis 应计制；权责发生制
=z/F=1^< accrual basis accounting 应计制会计；权责发生制会计
cR &xl^BJ accrue 应累算；应计
KwHOV$lD; accrued benefit 应累算利益
iN*>Z(b" accrued charges 应计费用
PGKXzp' accrued cumulative preference share dividend 应累算的累积优先股股息
1A)~Y accrued expenses 应累算费用
GVM#Xl}w9 accrued interest payable 应付利息；应计未付利息
5ZcnZlOOQ accrued interest receivable 应收利息；应计未收利息
2o$8CR; accrued right 累算权益
(lnQ ! 4LK accruing profit 应累算的利润
UBVb#FNF accumulated fiscal reserve 累积财政储备
Ueeay^zN accumulated profit 累积利润；滚存溢利
x-pMT3m\D# accumulated reserve 累积储备
%_[- [t3 accumulation of surplus income 累积收益盈余
?>y-5B[K/( acquired assets 既得资产
]x G8vy acquisition 收购；购置；取得
yq}{6IyZ^ acquisition cost 购置成本
RI (uG-Y acquisition expenses 购置费用
#'8PFw\zw acquisition of 100% interest 收购全部股权
SIl g acquisition of control 取得控制权
7&3URglsL" acquisition of fixed assets 购置固定资产
nX~MoWH1 acquisition of shell “买壳”
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$ =* acquisition price 收购价
W.|6$hRl) act of God 天灾
/wTf&_"mTL acting partner 执事合伙人
[86'/:L\2 active market 买卖活跃的市场；交投畅旺的市场；旺市
;SW-df o2i active partner 积极参与的合伙人
' XF `&3 i active trading 交投活跃
*[H+8/n_ actual circulation 实际流通
3+-(;>>\ actual cost 实际成本
Q] wM /7 actual expenditure 实际开支；实际支出
X*"K g actual income 实际入息；实际收入；实际收益
nIjQLx actual market 现货市场
RF J ;hh actual price 现货价；实际价格
PNKT \y d actual profit 实际利润
%D
r?.e actual quotation 实盘；实际价位；实际报价
# :|Y(,c actual year basis 按实际年度计算
cDiz!n*.q actuals 实货
VTWE-: r actuarial investigation 精算调查
`0i3"06lr actuarial principle 精算原则
)DmiN ^: actuarial report 精算师报告
i6d$/ yP" Actuarial Society of Hong Kong 香港精算学会
lX*;KHT ) actuarial valuation 精算师估值
swlWe}1 actuary 精算师
k&/ )g3(N( ad referendum agreement 暂定协议；有待覆核的协定
IDh`0/i] ad valorem duty 从价税；按值征税
qN[7zsaj ad valorem duty system 从价税制
N%f!B"NQ ad valorem fee 从价费
n vPE
N ad valorem tariff 从价关税
x+cF1 N2. additional allowance 额外免税额
H/k W
:k additional amount for unexpired risk 未过期风险的额外款额
n@;x!c< + additional assessable profit 补加应评税利润
&HK s > additional assessment 补加评税
!C#RW=h9 additional commitment 额外承担
C._sgO additional commitment vote 额外承担拨款
eeU$uR additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
@MB _gt)7? additional dependent parent allowance 供养父母额外免税额
p'uz2 /g additional provision 额外拨款
$ rYS additional stamp duty 附加印花税
pRvs;klf additional tax 补加税罚款；补加税款
D:E~yh) $- Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
(AG adjudged bankrupt 被裁定破产
BozK!"R_< adjudicated bankrupt 裁定破产人
<83gn
:$ adjudication fee 裁定费；评定印花税额手续费；评估契据费
qb4;l\SfT adjudication of bankruptcy 裁定破产；宣告破产
%vt SeJ adjudication of insolvency 裁定无力偿还债务
;p
5v3<PC adjusted actual 经调整的实数；调整后的实数
DBBBpb~~ adjusted current assets 经调整的流动资产；调整后的流动资产
K$cIVsfr adjusted figure 经调整的数字；调整后的数额
1=Zw=ufqV adjusted liabilities 经调整的负债；调整后的负债
\Byk`}
9 adjusted loss 经调整的亏损；调整后的亏损
B bw1k adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
.w_`d'} adjusted profit 经调整的利润；调整后的利润
RQCQG a^cP adjusted surplus 经调整的盈余额；调整后的盈余额
V; -.38py adjusted value 经调整的价值；调整后的价值
5\0.[W{^ adjustment 调整；修订；理算〔保险〕
_IV@^v adjustment centre 调剂中心
6KCmswvE adjustment lag 调整过程的时间差距；调整时差
`Kw"XGT adjustment mechanism 调整机制
4E-A@FR adjustment of loss 亏损调整
p@Y$e Z:O adjustment process 调整过程；调整程序
&}0wzcMg adjustment range 调整幅度
1?RCJ]e5 administered exchange rate 受管制汇率
4)H WPX Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
P"h\7V,d% administration expenses 行政费用
RzRvu]]8 administration fee 手续费；行政费
p=+*g.,O administration in bankruptcy 破产管理
O^Vy"8Ji}y administration order 遗产管理令
Tn0l|GRuZA administrator 管理人；遗产管理人
n& m?BuG administrator of the estate 遗产管理人
|3:=qpT- admission of debt 债项承认书
> &vO4L admission of proof 接纳债权证明
$U1 kP?pR advance 放贷款项；垫付款项；预支款项；预付款项
Ws*P MK.0 advance account 暂支帐目；预付款帐户
bo;pj$eR3R advance compensation 预付补偿金
n
[Xzo} advance from shareholder 股东垫款
Ik5jwfz advance pending reimbursement 预支以待日后付还
e( o/we { advanced economy 先进经济体系
R96o8#7Uv advancement 预付；预付财产
IR
dz(~CP advances warrant 垫款令
@B'8SL oP advancing 贷出
bsi q9$F adverse balance 逆差
Gr"7w[|+ adverse exchange 逆汇
NhoS7 y( advertisement addressed to shareholders 在报章刊登的致股东通告
fuD1U}c advice for collection 托收通知书
.Spi$>v advice of drawing 提款通知书；汇票通知书
y8hg8J| advice of payment 付款通知
. x!7 Advisory Committee [Securities and Futures Commission]
StZRc\k 谘询委员会〔证券及期货事务监察委员会〕
>3`ctbe Advisory Committee on Diversification 经济多元化谘询委员会
n qxq@.L2 affidavit 誓章；遗产申报誓章
BgWz<k}5M affidavit of no receipt 述明无收款的誓章
sRyw \v-=P affiliate 联号；联营公司；附属公司
sI RrEea affiliated company 附属公司；联号；联营公司
$',GkK{NX affirmation [estate duty] 非宗教式宣誓〔遗产税〕
U= i8>6V affordability 负担能力
R;E"Qdt African Development Bank [AfDB] 非洲开发银行
g<iwx F after-acquired property 事后取得的财产
03QEXm~|Q after-hours dealing 市后交易
!+A"Lej after-tax profit 税后盈利；税后利润；税后溢利
^?X ^+ agency agreement 代理协议
S`c ]F c agency expenses 代理机构的开支
{#*? S>DA agency fee 代理费
"26B4* Agency Law 《代理法》
CoUd16*"JM agent 代理人；承销人
@CaD8%j{ agent of company 公司代理人
OgXZ- <' agent's fee 代理人费；经纪费
o A;jy aggregate 总计；总数；总体数字
9{%g-u \ aggregate amount 总款额；总额
-hVv aggregate assets and liabilities 总体资产与负债
'hlB;z|T aggregate at constant price 按固定价格计算的总体数字
P"=UI$HN aggregate demand 总需求
bN4&\d*u# aggregate gross position 总持仓量
KBr5bcm4u aggregate limit 总限额
Wt+y-ES aggregate of salaries tax 合计薪俸税
LA+$_U"Jk aggregate performance 总体表现；总体业绩
2rj/wakd aggregate supply 总体供应
R )d99j^" aggregate surplus 总盈余
) qyx|D aggregate total 整体总额
~f=6?5.wa aggregate value 总值；合计价值
moVa'1ul aggregated basis 合计基准
g;-+7ViIr aggregated net chargeable income 合计应课税入息实额
BH#C<0=" aggregation 合并计算；合计；总和
StyB"1 y aggregation of incomes of husband and wife 夫妇入息合并计算
w{ r(F` aggregation of property 财产的总和
gl9pgY1ni agio 差价；贴水
@r/Id{pCI Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
8XYD
L] I' Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
\ L9?69B~ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
6t_ 3%{ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
uq|vNLW26 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Lov.E3S6; Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%89" A'g 《香港政府和大韩民国政府关于相互促进和保护投资协定》
{V%%^Zhwy agreement for a settlement 授产协议
k,;lyE agreement for assignment 转让协议
TRk
?8 agreement for sale 售卖协议；买卖协议
co<2e#p; agreement for sale and purchase 买卖协议
4aalhy<j agreement for the payment of interest 支付利息协议
~Q_)>|R2 agreement for the repayment of money 还款协议
P e$^Mo.q agreement of reinsurance 再保险协议
L,L ~
.E Agricultural Bank of China 中国农业银行
r;cI}' air passenger departure tax 飞机乘客离境税
m6_~`)R8 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Ko$ $dkSE airport tax 机场税
*h*j % alcohol duty 酒精税
C,|nmlDN alienation 让与；让渡；转让
&h7smZO5j alimony 生活费；赡养费
_@#uIOcE All Ordinaries Index [AOI] 所有普通股指数
;/?Z<[ B all risks 全险；综合险
>}<29Ii All Sales Record for Stock Market 《股票市场成交报告》
|t&G&)~ : Allied Capital Resources Limited 新联财务有限公司
b:F Ep'ZS all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ot@|blVC8 allocation letter 拨款信件
3@P Ug(M allocation of fund 分配款项；预留款项
B?$ 01?9V allocation of profit 利润分配；溢利分配
yD3bl%uZ allocation warrant 拨款令
;}n9y ci# allotment 分配；配股
u#41osUVW> allotment notice 股份配售通知；配股通知
<}28=d allotment of shares 股份分配
K-2o9No?j` allowable 可获宽免；免税的
vs\'1^*D allowable business loss 可扣除的营业亏损
KFTf~!|
allowable expenses 可扣税的支出
_[}G(< allowance 免税额；津贴；备抵；准备金
%w '/n>]j allowance for debts 债项的免税额
aPD?Bh>JU allowance for depreciation by wear and tear 耗损折旧免税额
$f<eq7rRe allowance for funeral expenses 殡殓费的免税额
9{ )Z5%Kz allowance for inflation 为通货膨胀而预留的款项；通胀准备金
c$,c`H(~ allowance for repairs and outgoings 修葺及支出方面的免税额
6\,DnO allowance to debtor 给债务人的津贴
6[+\CS7Lt alteration of capital 资本更改
zB #_:(1qK alternate trustee 候补受托人
LyuSZa] amalgamation 合并
>W`S(a Mn ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
6CcB-@n4 ambit of charges 征税范围；收费范围
'[>\N4WD amended valuation 经修订的估值
Y|%anTP American Commodities Exchange 美国商品交易所
$i ,6B9 American Express Bank Limited 美国运通银行
DO7- =74= American Stock Exchange 美国证券交易所
/*u#Ba<< amortization 摊销
TJHN/Z/ amount due from banks 存放银行同业的款项
8%;}LK amount due from banks abroad 存放海外银行同业的款项
<Jwi ~I=^ amount due from holding companies 控股公司欠款
J 6(~>g amount due from local banks 存放本港银行同业的款项
l5FuMk- amount due to banks 银行同业的存款
K-2.E amount due to banks abroad 海外银行同业的存款
y 2z{rd amount due to holding companies 控股公司存款
qpb/g6g amount due to local banks 本港银行同业的存款
cm@jt\D amount due to outport banks 外埠银行同业的存款
]$m#1Kj amount for note issue 发行纸币的款额
"
Sc5qG amount of bond 担保契据的款额
m0=cMVCA! amount of consideration 代价款额
rQ`\JE&` amount of contribution 供款数额
RDUT3H6~ amount of indebtedness 负债款额
e1^fUOS amount of principal of the loan 贷款本金额
E:08%4O amount of rates chargeable 应征差饷数额
ad" 'O] amount of share capital 股本额
\@Ee9C 13 amount of sums assured 承保款额
X}zX`]:I' amount of variation 变动幅度
SQh+5 amount of vote 拨款数额
:d;[DYFLxb amount payable 应付款额
69t7=r amount receivable 应收款额
F;IP3tD Amsterdam Stock Exchange 阿姆斯特丹证券交易所
,9=gVW{ analysis 分析
> %9^%p^ ancillary risk 附属风险
8K|J :[7 annual account 周年帐目；周年帐目报表；年度决算；年结
lbQ6
a annual accounting date 年结日期
AI&qU/} annual allowance 每年免税额；年积金；年度津贴；年津
1i4W WK7k annual balance 年度余额
r0)JUc}Fyq annual disposable income 每年可动用收入
8 n e/=N|, annual estimates 周年预算
gO+\O annual fee 年费
>F/XZ C annual general meeting 周年大会
f"vk# 3 annual growth rate 年增率；每年增长率
v2Dt3$@H6 annual long-term supplement 长期个案每年补助金
8{R&EijC annual pensionable emolument 可供计算退休金的年薪
rei
8LW annual report 年报
Wt>J` Annual Report on the Consumer Price Index 《消费物价指数年报》
j'3j}G%\T annual return 周年报表；周年申报表；每年报税表格
ec`bz "1 Annual Return Rules 《周年报表规则》
,%A)"doaG annual review of consumer prices 每年消费物价回顾
t(} /g annual roll-forward basis 逐年延展方式
~V @;(_T annual salary 年薪
cb +l"FI7 annual statement 年度报表；年度决算表
F 4GP7] 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
Dt
W*n1B t annuitant 年金受益人
`&7mHa61 annuity 年金
/r2 76 Q annuity contract 年金合约
-7k[Vg? annuity on human life 人寿年金
DeH0k[ o antecedent debt 先前的债项
^uia`sOP4 ante-dated cheque 倒填日期支票
},rav] anticipated expenditure 预期开支
e,EK,,iY5 anticipated net profit 预期纯利
(@+h5@J[`I anticipated revenue 预期收入
1hR
(N anti-inflation measure 反通货膨胀措施
OFL|RLiD anti-inflationary stance 反通货膨胀立场
o*X]b] apparent deficit 表面赤字
$50\" mo~z apparent financial solvency 表面偿债能力
+fM&su=wl apparent partner 表面合伙人
S"zk!2@C application for personal assessment 个人入息课税申请书
Vr 8:nP: application of fund 资金应用
a>U6Ag< application to release as liquidator and to destruct the books of accounts and documents
,"B?_d6 申请免除清盘人职务及毁灭帐簿与文件
RL6Vkd? appointed actuary 委任精算师
4AQ[igTDP appointed auditor 委任核数师；委任审计师
auRY|j appointed trustee 委任的受托人
y`4{!CEyLW appointer 委任人
;> DHD*3X apportioned pro rata 按比例分摊
b6|Z"{TI
_ apportionment 分配；分摊
&M[MEO`t8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
)Nbc/nB$ apportionment formula 分摊方程式
_ m Xs4 apportionment of estate duty 遗产税的分摊
69 Nw/$ appraisal 估价；评估
O1 6r!6=-n appreciable growth 可观增长
_l Xt8}:+ appreciable impact 显着影响
{=3B)+N appreciable increase 可观增长
(%bE~Q2P*< appreciation 增值；升值
w#&z ]O9r appreciation against other currencies 相对其他货币升值
COSTV>s; appreciation of the exchange value of Hong Kong dollar 港元汇值上升
FY8!g'.Oe appreciation tax 增值税
Y.> kO appropriation 拨款；拨用；拨付
dByjcTPA appropriation account 拨款帐目
L=RGL+f1 _ Appropriation Bill 拨款法案
%%&e"&7HE appropriation-in-aid system 补助拨款办法
oE1M/*myS approved assets 核准资产
{SJsA)9:# approved basket stock 认可一篮子证券
X]!D;7^ approved budget 核准预算
i
E9\_MA approved charitable donation 认可慈善捐款
m<{"}4' approved charitable institution 认可慈善机构
/Pk:4, approved currency 核准货币；认可货币
O= aw^|oj] approved estimates 核准预算
+i. u< T approved estimates of expenditure 核准开支预算
r!kLV )_ approved overseas insurer 核准海外保险人
B!}BM}r approved overseas trust company 核准海外信托公司
?eV_ACpZ8 approved pooled investment fund 核准汇集投资基金
3V}(fnv approved provident fund scheme 认可公积金计划
9 6 =Z" approved provision 核准拨款
o&z!6"S< approved redeemable share 核准可赎回股份
3 C M^j<9 approved regional stock 认可地区性证券
%G[/H.7s - approved retirement scheme 认可退休金计划
F;P5D< approved subordinated loan 核准附属贷款
- IU4#s arbitrage 套戥；套汇；套利
s)k y/ce arbitrageur 套戥者；套汇者
)t%h[0{{ arbitrary amount 临时款项
RDJ+QOVKg arrangement 措施；安排；协定
o xfF`L" arrears 欠款
<B ) arrears of pay 欠付薪酬
:3^ dF}> arrears of revenue 逾期未收税款；逾期未收的帐项
p x#suy articles of association 组织章程；组织细则；组织章程细则
W p N.]x Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
hm\\'_u ascertainment of profit 确定利润
u] E.iXp "Asia Clear" “亚洲结算系统”
t`YWwI. Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=u=Kw R Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
qnJ50 VVW Asian Development Fund [ADF] 亚洲发展基金
Uyk,. *8" Asian dollar bond 亚洲美元债券
b9 uBdo@o Asian dollar market 亚洲美元市场
|9IC/C!HC Asian dollar rate 亚洲美元利率
)3% @9 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^ H3m\!h Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
'wvMH;}u asked price 沽盘；喊价；索价；卖方报价
Pu;yEh assessable income 应评税入息
.'j29 6[ u assessable loss 应评税亏损
VI_+v[Hk/ assessable profit 应评税利润
]
8Tzr assessable value 应评税值
6+3 $:? assessed profit 估定利润
"|t!7hC assessed value 经评估价值
sn"fK=,#g assessment 评税；评定；估价；评税单
{<K=*r rZ assessment number 评税编号；估价编号
9 x?'} assessment of additional tax 补加税评税
8sg|MWS U assessment of performance 业绩评估；实绩评价
?:igumeYX Assessor 评税主任
E'EcP4eL asset price bubbles 资产价格泡沫
Wp[9beI*M asset-backed securities 具资产保证的证券
ar$*a>'? assets accretion 资产增值
?pG/m%[ assets and liabilities 资产与负债
zkexei4^< assets betterment statement 资产递增表；资产改进表
.'T 40=7 assets lending 实物放款；有抵押贷款
{kL&Rv%' assets of the company passing on the death 死者去世时转移的公司资产
3-|3`( assets pledged as security for liabilities 用作负债抵押的资产
=6\LIbO assets portfolio 资产投资组合
OJ1tV% E assets price 资产价格
UpfZi9v?W assets quality 资产质素
g_aCHEFBv assets realization 资产变现
W5SN I>|E assets refinancing arrangement 资产再集资安排
&= eYr{ assets securitization 资产证券化
8(lR!!=q assets situated outside Hong Kong 在香港以外地方的资产
^DB{ qU assets stripping 削减资产；拆卖资产
S6sq#kcH assets value 资产值
@AQwr#R"l assignee 承让人
`}fw1X5L assignment 转让；转让书；转让契
|cd-!iJX- assignment of interest 权益转让
F!yV8XQ assignment of letters patent and trade mark 专利证书及商标转让
zzIr2so assignment of property 物业转让；物业转让书
~<)vKk assignment right 转让权
#xT!E:W ' assignor 转让人
}x :f%Z5h associate 有联系的人；有关连人士；相联者；合伙人；联系人
gXy -Mpzp Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
gU;&$ associate member 附属会员
5 1dSFr<# associated body corporate 相联法人团体
(D7$$!} associated company 相联公司；联属公司
#;Tz[0 associated corporation 相联法团
4W;S=#1 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
(Rd$VYuf 公认会计师公会〔英国〕
M%`\P\A Association of Futures Exchange Brokers 香港期货经纪协会
wC CV2tk Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
u0
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&<]<a_pw assumption of control 接管
i9 A ~ < assurance 担保；保险；转易；转易书
)9L/sK z assurance of interest 权益的转易
2k5/SV
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$yu?.b
9H# at a discount 按赔价计算；按贴水价格计算；打折扣
ub K7B |p at a premium 按溢价计算；按升水价格计算
Eu,`7iQ?( at call 通知付款；按通知
pqR\>d 0 at constant market price 按固定市价计算
3BQ!qO17^d at constant price 按固定价格计算
Q5a)}6-5 at cost 按成本计算
yI3 kvh at current market price 按当时市价计算；按现时市价计算
BRv x[u at current price 按当时价格计算；按现时价格计算
T
.n4TmF at factor cost 按要素成本计算；按生产要素成本计算
1^G{tlA- at money-of-the-day price 按付款当日价格计算
ynwG\V at or better 按指定或较佳价位〔买卖指令〕
rs;r
$ at par 按面值计算；平价
P_Hv%g at sight 见票即付
ig!7BxM)<h at the close 按收市盘
)r tomp:X at the opening 按开市盘
0
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1G^#q,%X_v at-the-money option 平价期权
GJA`l8`SQ attorney 受权人；受托代表人
ae+*=, attornment 新拥有人承认书
Lo g|%P\ attributable profit 可归属利润
S\#1 7.= attributable share value 可归属股份价值
bC6oqF'# Auckland Stock Exchange 奥克兰证券交易所
l"+J c1\ X auction 拍卖
SA"8!soY3 auctioneer 拍卖商
J'T=q/ audit 审计；核数
;zH
HIdQ>- Audit Commission 审计署
_NZ@4+aW Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
`{ Tk@A_yd 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/ GVTf audit review 帐目审查
bPbb\|u0d Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
'{b1!nC; audited account 审计帐目；经审计的帐目
s60
TxB audited annual account 经审计的周年帐目
L{fFC%|l2L audited balance sheet 经审计的资产负债表
Hi}RZMr 1 auditor 核数师；核数主任；审计师
$E!J:Y= auditor's certificate 核数师证明书；审计师证明书
j \&pej auditor's report 核数师报告；审计师报告
# S u~ `] Aussie bond 澳元债券
Zjh2{ : austerity budget 紧缩预算
jN* :QI Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
8|^CK|m6* Australia All Ordinaries Index 澳洲所有普通股票指数
9jir* UI Australian Dollar [AUD] 澳元
Af(W V>' Australian Options Market 澳大利亚期权市场
ipE ]}0q Australian Securities Commission 澳洲证券事务监察委员会
<wd]D@l7r Australian Society of Certified Practising Accountants 澳洲执业会计师公会
+9;2xya2 Australian Stock Exchange 澳大利亚证券交易所
fS&6 Austrian Schilling [ATS] 奥地利先令
X[yNFW}S2W authentication 认证；鉴证
na+d;h*~y authority to purchase 委托购买证；委购书
9i q"" authorization 认可；核准；授权；授权书
# ]Y>KX2HG authorization by direction 指示授权
mN_Z7n;^eh authorization by instruction 指令授权
c3TKl/ authorization by warrant 令状授权
#FxPj-3(ix authorization of unit trust 单位信托的认可
jM)C4ii.-$ authorized agent 指定代理人
k@mVxnC authorized capital 法定资本
4=8QZf0\ authorized clerk 出市员
2{|$T2?e authorized dealer 认可交易商
IH *s8tPc authorized financial institution 认可财务机构
@ R|'X authorized fund 认可基金
|I;$M;'r& authorized fund house 获授权的基金公司；认可基金公司
J @IS\9O authorized institution 认可机构
qQ]]~F authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
]; $] G- authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
5*g]qJF authorized insurer 获授权保险人；获认可承保人
9LC&6Q5O& authorized investment 特准投资项目
i5}4(sV authorized person 获授权人
5 ` D-
authorized representative 获授权代表
rVnd0K authorized share capital 法定股本
"2ru 7Y" automated quotation system 自动报价系统
_HO IT Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
r=.A'"Kf 自动交易系统〔香港期货交易所有限公司〕
!^c@shLN4 automatic adjustment mechanism 自动调整机制
dEa<g99[ ? automatic adjustment system 自动调整系统
$ F TO Automatic Clearing House 自动票据交换所
(5 L-G{4 automatic exchange rates accumulation system 自动化汇率累集系统
kS 5_&#
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
:iWS\G^ U automatic teller machine [ATM] 自动柜员机
fh8j2S9J autopay 自动转帐
s"KJiQKGM available assets 可用资产
),:c+~@@kT available fiscal reserve 现存财政储备
Gbpw5n; e available profit 可用利润
rZXrT}Xh{W Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
2 S[-$9 average 平均；平均数；海损
5Qwh(C ^H average basic salary 平均基本薪金
AM"jX"F9/ average consumer expenditure 平均消费开支；一般消费开支
ENVk{QE! average cost 平均成本
#18 FA| average cost of land production 增辟土地平均成本
d~J-|yyT average daily turnover 平均每日成交额
Hy:V `> average daily wage rate 平均每日工资率
YIhm$A"z0" average expenditure pattern 平均开支模式
72uz<i!&$ average growth rate 平均增长率
{V19Zv"j average net fixed assets 固定资产平均净值
#SVNH px average of relatives 相对价格平均数
[(kB
5 a average price 平均价格
yM.IxpT#$ average propensity to consume 平均消费倾向；一般消费倾向
ZFm` UXS average propensity to save 平均储蓄倾向；一般储蓄倾向
w8Q<r. average rate 平均率
)::> q5c average revenue 平均收入；平均收益
EI >l-N2 average stock 平均库存；平均存货
?tdd3ai > average yearly rent 平均年租
BimjQ;jtI avoidance of double taxation 避免双重课税
a 3Slx sWW avoidance of tax 避税
