A:
lR3JyYY{X A share Ａ股；甲类股份
n NcmL/( abatement of tax 减税；减扣免税额
/ Hexv#3 ABN AMRO Bank N.V. 荷兰银行
u )KtvC! above-the-line expenditure 线上项目支出；经常预算支出
|79n
1;+\? above-the-line receipt 线上项目收入；经常预算收入
lISu[{b? ABSA Asia Limited 南非联合亚洲有限公司
3EX4 1)u absolute change 绝对数值变更
S ) *!j I absolute expenditure 实际开支
|I=\+P}s absolute guideline figure 绝对准则数字
)-d &XN7 absolute interest 绝对权益
QfsTUAfR absolute order of discharge 绝对破产解除令
e[J0+
x#;r absolute profit margin 绝对利润幅度
-_ ~T;cj6 absolute value 实值；绝对值
6Er%td)f absolutely vested interest 绝对既得权益
\:91BQP
c absorbed cost 已吸收成本；已分摊成本
=]F15:%Z q absorption 吸收；分摊；合并
\ B
D' " absorption rate 吸收率；摊配率；分摊率
.p(~/ MnO ACB Finance Limited 亚洲商业财务有限公司
=j !Ruy1 acceptable form of reciprocity 合理的互惠条件
J S! acceptable rate 适当利率；适当汇率
I)F3sS45} acceptance agreement 承兑协议
#zc{N"! acceptance for honour 参加承兑
%-~T;_. acceptor 承兑人；接受人；受票人
){XG%nC acceptor for honour 参加承兑人
$,B@yiie accident insurance 意外保险
Q2k y| Accident Insurance Association of Hong Kong 香港意外保险公会
oS_<;Fj accident insurance scheme 意外保险计划
.+hM1OF`x accident year basis 意外年度基准
r!J?Lc])8 accommodation 通融；贷款
r2
o-/$ accommodation bill 通融票据；空头票据
X8=s k accommodation party 汇票代发人
:1\QM'O account balance 帐户余额；帐户结余
WjvD C" account book 帐簿
E cW$'> ^ account collected in advance 预收款项
cakb.Q account current book 往来帐簿
,-{ 2ai_ account of after-acquired property 事后取得的财产报告
\%N |
X account of defaulter 拖欠帐目
p*Hbc|?{Q& account payable 应付帐款
\~bE|jWbj account payee only [A/C payee only] 只可转帐；存入收款人帐户
'1yy&QU Zq account receivable 应收帐款
(@1*-4l account receivable report 应收帐款报表
hh>mX6A account statement 结单；帐单；会计财务报表
1?bX$$y l; account title 帐户名称；会计科目
*$o{+YP accountant's report 会计师报告
xYCX}bksh Accountant's Report Rules 会计师报告规则
N HL{.8L{ accounting and auditing procedure 会计与审计程序；会计与核数程序
P(&9S` I Accounting Arrangements 《会计安排》
VwV`tK it accounting basis 会计基础
-964#>n[ accounting by Official Receiver 破产管理署署长呈交的帐目
naoH 685R4 Accounting Circular 《会计通告》
Qs.g% accounting class 会计类别
-l` 1j6 accounting date 记帐日期；会计结算日期
pn6!QpV5 accounting for money 款项核算
~wsD g[ Accounting Officer 会计主任
P2;I0 ! accounting period 会计报告期；会计期
A 9HJWKO accounting policy 会计政策；会计方针
7I _lTu ( accounting practice 会计惯例
Y l1sAf/ accounting principle 会计准则
RxVf:h'l accounting record 会计记录
vS|uN(a.P accounting report 会计报告
` * =Tf Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ZNvnVW< Accounting Society of China 中国会计学会
-] .Y"; accounting statement 会计报表
`+/ xA\X ] accounting system 会计制度；会计系统
Ge]2g0 accounting transaction 会计事项；帐务交易
-5 Yv tL accounting treatment 会计处理
) b
vZ~t+^ accounting year 会计年度
v"&Fj accretion 增值；添加
E)dV;1t accrual 应计项目；应累算数目
Y|iJO>_Uu= accrual basis 应计制；权责发生制
DdL0MGwX accrual basis accounting 应计制会计；权责发生制会计
BI,j/SRK accrue 应累算；应计
~rX2oLw{&
accrued benefit 应累算利益
a}+7MEUmZ/ accrued charges 应计费用
=@d IM accrued cumulative preference share dividend 应累算的累积优先股股息
Cq,ox'kGl accrued expenses 应累算费用
YdK]%% accrued interest payable 应付利息；应计未付利息
PDnwa K accrued interest receivable 应收利息；应计未收利息
3 ./4] _p accrued right 累算权益
RrDNEwAr accruing profit 应累算的利润
OyG$ ]C accumulated fiscal reserve 累积财政储备
!` G7X accumulated profit 累积利润；滚存溢利
(&G4@V d accumulated reserve 累积储备
Y(4#b`k3 accumulation of surplus income 累积收益盈余
D{aN_0mT acquired assets 既得资产
IP` ;hC acquisition 收购；购置；取得
`_6!nk q8 acquisition cost 购置成本
jtk2>Ol acquisition expenses 购置费用
@,63% acquisition of 100% interest 收购全部股权
b1}P3W acquisition of control 取得控制权
<|s9@;(I acquisition of fixed assets 购置固定资产
nKJJ7 R L acquisition of shell “买壳”
uYPdmrPB?l acquisition price 收购价
bX:ARe
O act of God 天灾
^< ,Np + acting partner 执事合伙人
Jk) ^6 active market 买卖活跃的市场；交投畅旺的市场；旺市
$#dPM*E active partner 积极参与的合伙人
q=5#t~? active trading 交投活跃
+FWkhmTv actual circulation 实际流通
4 }l,F actual cost 实际成本
r2T-= XWB actual expenditure 实际开支；实际支出
/
W} Za&] actual income 实际入息；实际收入；实际收益
b0 Ct Qe actual market 现货市场
P{eL;^I actual price 现货价；实际价格
hY.zwotH actual profit 实际利润
|-hzvuSX actual quotation 实盘；实际价位；实际报价
#KonVM(` actual year basis 按实际年度计算
rlvo&(a actuals 实货
T6|zT }cb actuarial investigation 精算调查
byYdX'd. actuarial principle 精算原则
{@u;F2? actuarial report 精算师报告
{iqH 27\E Actuarial Society of Hong Kong 香港精算学会
V=}b>Jo2j actuarial valuation 精算师估值
9tVA.:FOZ actuary 精算师
9IKFrCO9, ad referendum agreement 暂定协议；有待覆核的协定
VN[h0+n4Th ad valorem duty 从价税；按值征税
dE*n!@ ad valorem duty system 从价税制
;wfzlUBC ad valorem fee 从价费
Nt^R~#8hF> ad valorem tariff 从价关税
r[zxb0YA additional allowance 额外免税额
+'H_sMmi{ additional amount for unexpired risk 未过期风险的额外款额
'Pudy\Ab additional assessable profit 补加应评税利润
wwS{V additional assessment 补加评税
{|%N additional commitment 额外承担
%v\0Dm+A additional commitment vote 额外承担拨款
;%Jw9G\h additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
U3 e3 additional dependent parent allowance 供养父母额外免税额
+k'5W1e additional provision 额外拨款
) =<,$ |g additional stamp duty 附加印花税
&UUIiQm~ additional tax 补加税罚款；补加税款
_yyQ^M/ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Gw*n,*pz adjudged bankrupt 被裁定破产
:0.Z/s - adjudicated bankrupt 裁定破产人
e g #.f` adjudication fee 裁定费；评定印花税额手续费；评估契据费
u0^:
XwZ! adjudication of bankruptcy 裁定破产；宣告破产
q"5iza__H adjudication of insolvency 裁定无力偿还债务
q&Sd+y& adjusted actual 经调整的实数；调整后的实数
_](vt,|L adjusted current assets 经调整的流动资产；调整后的流动资产
5Cd>p< adjusted figure 经调整的数字；调整后的数额
$
+h~V C adjusted liabilities 经调整的负债；调整后的负债
tm~V+t!mj adjusted loss 经调整的亏损；调整后的亏损
DD\:glo 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
AHP_B&s,Qe adjusted profit 经调整的利润；调整后的利润
lkK+Fm adjusted surplus 经调整的盈余额；调整后的盈余额
mu2r#I adjusted value 经调整的价值；调整后的价值
o Q= Q} adjustment 调整；修订；理算〔保险〕
KAm v7 adjustment centre 调剂中心
1e*+k$ -{ adjustment lag 调整过程的时间差距；调整时差
FW: x XK adjustment mechanism 调整机制
T=}(S4n#BX adjustment of loss 亏损调整
D;It0 " adjustment process 调整过程；调整程序
-cCujDM#T adjustment range 调整幅度
"w0> administered exchange rate 受管制汇率
}\`MXh's Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
w} *;^n administration expenses 行政费用
(bi}?V* administration fee 手续费；行政费
@^:R1c![s administration in bankruptcy 破产管理
uh3%}2'P administration order 遗产管理令
pGz-5afL administrator 管理人；遗产管理人
\~1M\gZP administrator of the estate 遗产管理人
kC"<4U admission of debt 债项承认书
Uu{I4ls6B admission of proof 接纳债权证明
6)m}e?D> advance 放贷款项；垫付款项；预支款项；预付款项
imAsE;: advance account 暂支帐目；预付款帐户
Z VuHO7' advance compensation 预付补偿金
U(DK~#} advance from shareholder 股东垫款
gk\I ivPb advance pending reimbursement 预支以待日后付还
l [?o du4 advanced economy 先进经济体系
]:JoGGE a0 advancement 预付；预付财产
PD12gUU? advances warrant 垫款令
~AxA , advancing 贷出
gvO}u 2.: adverse balance 逆差
9@
6y(#s adverse exchange 逆汇
)_OKw?Zi advertisement addressed to shareholders 在报章刊登的致股东通告
nnX,_5s advice for collection 托收通知书
bE.,) GY advice of drawing 提款通知书；汇票通知书
Q0' xn advice of payment 付款通知
'<~l% q Advisory Committee [Securities and Futures Commission]
@.T
'>;izr 谘询委员会〔证券及期货事务监察委员会〕
"o/:LCE Advisory Committee on Diversification 经济多元化谘询委员会
@ 9D, f affidavit 誓章；遗产申报誓章
kt.z,<w5O affidavit of no receipt 述明无收款的誓章
W~+
] 7< affiliate 联号；联营公司；附属公司
$*^Ms>Pa_ affiliated company 附属公司；联号；联营公司
R+FBCVU&TJ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
D(D:/L8T, affordability 负担能力
^$SI5WK&) African Development Bank [AfDB] 非洲开发银行
* VH!<k[n after-acquired property 事后取得的财产
&Vfdq6Y] after-hours dealing 市后交易
4[|^7 8 after-tax profit 税后盈利；税后利润；税后溢利
~U#afGH$ agency agreement 代理协议
1u7Kc'.xc agency expenses 代理机构的开支
"qUUH4mR` agency fee 代理费
y^tuybpZY< Agency Law 《代理法》
q' 7 7BRD3 agent 代理人；承销人
6wx;grt'Z agent of company 公司代理人
k/YEUC5 agent's fee 代理人费；经纪费
q?g4**C aggregate 总计；总数；总体数字
7udMF3;> aggregate amount 总款额；总额
yTwv2l;U aggregate assets and liabilities 总体资产与负债
R>U0W{1NO aggregate at constant price 按固定价格计算的总体数字
W/9dT^1y4' aggregate demand 总需求
NS @j`6/U aggregate gross position 总持仓量
abkl)X>k aggregate limit 总限额
W"+*%x aggregate of salaries tax 合计薪俸税
wl #Bv,xf aggregate performance 总体表现；总体业绩
5 G cdz aggregate supply 总体供应
e5_a.c aggregate surplus 总盈余
2`I"
QU aggregate total 整体总额
XRCiv aggregate value 总值；合计价值
xtYX}u aggregated basis 合计基准
L5! aLv# aggregated net chargeable income 合计应课税入息实额
:}}5TJ w G aggregation 合并计算；合计；总和
`P<}MeJ\l aggregation of incomes of husband and wife 夫妇入息合并计算
sL|*0,# K aggregation of property 财产的总和
0Lmq ?D agio 差价；贴水
9F)+p7VJq 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》
n#Xi Co_\ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
&{NN!X 《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》
6/Y3#d Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
`z%f@/:fG 《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》
@9g$+_"ZT Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
St9W{ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
p 9Zi}!
agreement for a settlement 授产协议
C-lv=FJEk/ agreement for assignment 转让协议
;75K:_ agreement for sale 售卖协议；买卖协议
QNn\ wz_) agreement for sale and purchase 买卖协议
T%Xl(.Ft agreement for the payment of interest 支付利息协议
_0ki 19rs agreement for the repayment of money 还款协议
V
@8 + agreement of reinsurance 再保险协议
3maiBAOKz Agricultural Bank of China 中国农业银行
P2pdXNV air passenger departure tax 飞机乘客离境税
NpqMdd Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
B-PN +P2 airport tax 机场税
@igr~hJ alcohol duty 酒精税
.Nz2K[ alienation 让与；让渡；转让
fVx<f.xuW alimony 生活费；赡养费
o^FlQy\ All Ordinaries Index [AOI] 所有普通股指数
U;u@\E@2 all risks 全险；综合险
~kPHf_B;z All Sales Record for Stock Market 《股票市场成交报告》
] W39HL Allied Capital Resources Limited 新联财务有限公司
:,%~R2 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
$(B|$e^:( allocation letter 拨款信件
^N#B( F allocation of fund 分配款项；预留款项
>Q#h,x~vu allocation of profit 利润分配；溢利分配
Ws ya:9| allocation warrant 拨款令
0w 9)#e+JS allotment 分配；配股
=aZgq99 allotment notice 股份配售通知；配股通知
N,fEta6 allotment of shares 股份分配
& 7_xr.c7 allowable 可获宽免；免税的
&SuWmtq allowable business loss 可扣除的营业亏损
_ Y@vO allowable expenses 可扣税的支出
ewHk
(ru allowance 免税额；津贴；备抵；准备金
4\
R2\ allowance for debts 债项的免税额
-l)vl<} allowance for depreciation by wear and tear 耗损折旧免税额
[Ak L6 allowance for funeral expenses 殡殓费的免税额
!m8MyZ}% allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Vc0C@*fVM allowance for repairs and outgoings 修葺及支出方面的免税额
x9Um4!/t allowance to debtor 给债务人的津贴
l# u$w& alteration of capital 资本更改
=p~k5k4 alternate trustee 候补受托人
tb3 6c<U- amalgamation 合并
T1AD(r\W5 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
TLbnG$V QS ambit of charges 征税范围；收费范围
o; 5 J= amended valuation 经修订的估值
ScOiOz:Ha American Commodities Exchange 美国商品交易所
v, bCj6 American Express Bank Limited 美国运通银行
6Hoc F/Ye American Stock Exchange 美国证券交易所
&iR 3]FNI amortization 摊销
:}(Aq;}X amount due from banks 存放银行同业的款项
:_9 MS0 amount due from banks abroad 存放海外银行同业的款项
8h"Val|qP amount due from holding companies 控股公司欠款
U4;r.#qw, amount due from local banks 存放本港银行同业的款项
APY^A6^:j amount due to banks 银行同业的存款
% gUf amount due to banks abroad 海外银行同业的存款
HZ%2WM amount due to holding companies 控股公司存款
SQ&nQzL amount due to local banks 本港银行同业的存款
$>^DkrOd amount due to outport banks 外埠银行同业的存款
ZYRZ$87jZ amount for note issue 发行纸币的款额
e=uElp'% amount of bond 担保契据的款额
C:z+8w t amount of consideration 代价款额
ybk~ m amount of contribution 供款数额
t<=Ru *p amount of indebtedness 负债款额
LFv O[& amount of principal of the loan 贷款本金额
L_ 4c~4 amount of rates chargeable 应征差饷数额
N8*6sK. amount of share capital 股本额
RE)! b
amount of sums assured 承保款额
2kukQj (n amount of variation 变动幅度
) 0NKL:u amount of vote 拨款数额
C7PVJnY0 amount payable 应付款额
DzZEn]+zt amount receivable 应收款额
3Xyk Ij1 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Hwb+@' o analysis 分析
ctg U ancillary risk 附属风险
S7oPdzcU- annual account 周年帐目；周年帐目报表；年度决算；年结
}- ` N^ annual accounting date 年结日期
?XCFR t,ol annual allowance 每年免税额；年积金；年度津贴；年津
\e)>]C}h annual balance 年度余额
gR5
EK$ annual disposable income 每年可动用收入
/Z3 Mlm{ annual estimates 周年预算
/%&Kbd annual fee 年费
>qE f991SZ annual general meeting 周年大会
au=A+ annual growth rate 年增率；每年增长率
[d" ]AF[# annual long-term supplement 长期个案每年补助金
2Xw=kw u annual pensionable emolument 可供计算退休金的年薪
RBOb/.$ annual report 年报
T'i^yd }*v Annual Report on the Consumer Price Index 《消费物价指数年报》
GK6/S_l%D+ annual return 周年报表；周年申报表；每年报税表格
{*yFTP"93 Annual Return Rules 《周年报表规则》
tL#~U2K annual review of consumer prices 每年消费物价回顾
_\"2Mdk`] annual roll-forward basis 逐年延展方式
FZFYwU\~.L annual salary 年薪
QK~44;LVIJ annual statement 年度报表；年度决算表
l<3 X:) 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
)NF5,eD annuitant 年金受益人
b@v_db]|t. annuity 年金
5r2A ^<) annuity contract 年金合约
mY UR(*[ annuity on human life 人寿年金
]u5B]ZQnA antecedent debt 先前的债项
1`sLbPW ante-dated cheque 倒填日期支票
ztS:1\ anticipated expenditure 预期开支
0Y >5& anticipated net profit 预期纯利
pseN!7+or anticipated revenue 预期收入
bm>N~DC anti-inflation measure 反通货膨胀措施
,r5'nDV =d anti-inflationary stance 反通货膨胀立场
,|}}Ml apparent deficit 表面赤字
yN@3uYBF apparent financial solvency 表面偿债能力
C 4[) y J apparent partner 表面合伙人
c/6 application for personal assessment 个人入息课税申请书
X&LaAqlSG application of fund 资金应用
<6.aSOS application to release as liquidator and to destruct the books of accounts and documents
7y?aw`Sw: 申请免除清盘人职务及毁灭帐簿与文件
6
4,('+ appointed actuary 委任精算师
@5RbMf{ appointed auditor 委任核数师；委任审计师
s!IX3rz appointed trustee 委任的受托人
APgjT' ;P^ appointer 委任人
NZb}n`: apportioned pro rata 按比例分摊
T0;8koj^_ apportionment 分配；分摊
%~e+H| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Q6 oM$qiM apportionment formula 分摊方程式
0-P,zkK_v apportionment of estate duty 遗产税的分摊
u+7S/9q8 appraisal 估价；评估
REg&[e+% appreciable growth 可观增长
n[K L Y! appreciable impact 显着影响
1G'D' appreciable increase 可观增长
IgIM8"N appreciation 增值；升值
tFEY8ut{ appreciation against other currencies 相对其他货币升值
OH
>#f6`[ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
A:$4cacu9 appreciation tax 增值税
V|{\8& 2 appropriation 拨款；拨用；拨付
w!%"b03q appropriation account 拨款帐目
4j1$1C{ Appropriation Bill 拨款法案
:{LNr!I?I appropriation-in-aid system 补助拨款办法
\: BixBU7 approved assets 核准资产
\; vo BU approved basket stock 认可一篮子证券
u<['9U approved budget 核准预算
JW},7Ox approved charitable donation 认可慈善捐款
?S<`*O
+ approved charitable institution 认可慈善机构
MvKr~ approved currency 核准货币；认可货币
=vs]Kmm approved estimates 核准预算
56?RFnZ&j approved estimates of expenditure 核准开支预算
%f?Z/Wn approved overseas insurer 核准海外保险人
U-*`I?~=4 approved overseas trust company 核准海外信托公司
]?7q%7-e.a approved pooled investment fund 核准汇集投资基金
h/oC9?v approved provident fund scheme 认可公积金计划
<GWzdj? approved provision 核准拨款
n \i ~H approved redeemable share 核准可赎回股份
pi|=3W approved regional stock 认可地区性证券
1 2VSzIm approved retirement scheme 认可退休金计划
S[;d\Z]~ approved subordinated loan 核准附属贷款
} `pxs arbitrage 套戥；套汇；套利
>Jk]=_% arbitrageur 套戥者；套汇者
^ O3i)GO arbitrary amount 临时款项
6}cN7wnm
j arrangement 措施；安排；协定
3iIU RSG@ arrears 欠款
,<(0T$o E[ arrears of pay 欠付薪酬
],~H3u=s3 arrears of revenue 逾期未收税款；逾期未收的帐项
e? 7O om articles of association 组织章程；组织细则；组织章程细则
$'x#rW>v Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
HfPu~P ascertainment of profit 确定利润
^]NFr *'! "Asia Clear" “亚洲结算系统”
I =pFGU Asia Commercial Bank Ltd. 亚洲商业银行有限公司
|s'5 ~ + Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
i7b^b>B|e Asian Development Fund [ADF] 亚洲发展基金
:w<Ga8\tZ Asian dollar bond 亚洲美元债券
|jB/d@RE Asian dollar market 亚洲美元市场
R=J5L36F Asian dollar rate 亚洲美元利率
@~QI3) =s Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
5S*aZ1t18 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
F.{$HJ asked price 沽盘；喊价；索价；卖方报价
`aDVN_h{6 assessable income 应评税入息
Qt\^h/zjG assessable loss 应评税亏损
Q*N{3G! assessable profit 应评税利润
R $@$ assessable value 应评税值
"-Yj ~ assessed profit 估定利润
yN hRh>l assessed value 经评估价值
S}P rgw/ assessment 评税；评定；估价；评税单
mb>8=hMg assessment number 评税编号；估价编号
f+lPQIB assessment of additional tax 补加税评税
iN9G`qF3!Q assessment of performance 业绩评估；实绩评价
\ZtKaEXnx Assessor 评税主任
af'gk&% asset price bubbles 资产价格泡沫
w|1O-k` asset-backed securities 具资产保证的证券
Mi } . assets accretion 资产增值
Bm5\*Xd1( assets and liabilities 资产与负债
4-?zW assets betterment statement 资产递增表；资产改进表
^kK% 8 u assets lending 实物放款；有抵押贷款
h0?w V5H assets of the company passing on the death 死者去世时转移的公司资产
4" p U\g assets pledged as security for liabilities 用作负债抵押的资产
u` ;P^ t5 assets portfolio 资产投资组合
d2?#&d'aq assets price 资产价格
sp&gw XPG assets quality 资产质素
]*hH.ZBY"^ assets realization 资产变现
Pj1 k?7 assets refinancing arrangement 资产再集资安排
F_Gc_eT assets securitization 资产证券化
RF= $SMTk assets situated outside Hong Kong 在香港以外地方的资产
&I:ZJuQ4 assets stripping 削减资产；拆卖资产
OtbPr F5 assets value 资产值
[:zP]l.| assignee 承让人
^'n;W<\p) assignment 转让；转让书；转让契
Q*hXFayx assignment of interest 权益转让
"Hk7 s+% assignment of letters patent and trade mark 专利证书及商标转让
SZUo RWx assignment of property 物业转让；物业转让书
/ E!N:g< assignment right 转让权
7h.fT` assignor 转让人
J@O K"%12 associate 有联系的人；有关连人士；相联者；合伙人；联系人
D\| U_> Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
v_Hy:O}R associate member 附属会员
*c>B-Fo/D associated body corporate 相联法人团体
0YC|;`J associated company 相联公司；联属公司
6 rW b2b associated corporation 相联法团
'6cXCO-_P Association of Chartered Certified Accountants [ACCA] [United Kingdom]
&xpvHKJl 公认会计师公会〔英国〕
,n2" N5{jw Association of Futures Exchange Brokers 香港期货经纪协会
"A> _U<Y Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
\
B'AXv 6 association of underwriters 承保人组织
G +&p q assumption of control 接管
0g;)je2_2? assurance 担保；保险；转易；转易书
Z]w?R L assurance of interest 权益的转易
qLPuKIF at 19XX price 按一九ＸＸ年价格计算
1ASoH,D/ at a discount 按赔价计算；按贴水价格计算；打折扣
$Ai zKiV at a premium 按溢价计算；按升水价格计算
xf{ZwS%X at call 通知付款；按通知
IL1iTR H at constant market price 按固定市价计算
4 hxa|f at constant price 按固定价格计算
iu A_ Jr at cost 按成本计算
<I#M^}` at current market price 按当时市价计算；按现时市价计算
+`iJ+ at current price 按当时价格计算；按现时价格计算
+4Fw13ADE at factor cost 按要素成本计算；按生产要素成本计算
1Ko4O)L]& at money-of-the-day price 按付款当日价格计算
'
&3, qT at or better 按指定或较佳价位〔买卖指令〕
~6K.5t7 at par 按面值计算；平价
l&*=
.Zc7! at sight 见票即付
^]D+H9Tl at the close 按收市盘
JLt%G^W > at the opening 按开市盘
^X?uAX-RP| attestation 见证；见证条款
"lrQC`? at-the-money option 平价期权
U^eos;:s8 attorney 受权人；受托代表人
+* j8[ sz attornment 新拥有人承认书
,"F0#5 attributable profit 可归属利润
=kf"%vFV attributable share value 可归属股份价值
|MOz> 1<a Auckland Stock Exchange 奥克兰证券交易所
ddN G : auction 拍卖
pSI8"GwQ auctioneer 拍卖商
%P{3c~?DH audit 审计；核数
3 /PvH E{R Audit Commission 审计署
S{3c}>n Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
z4~p(tl 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〕
(L1F ],Au audit review 帐目审查
>_\[C?8 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
`H 'wz7 audited account 审计帐目；经审计的帐目
^KnK
\ audited annual account 经审计的周年帐目
BOh^oQh audited balance sheet 经审计的资产负债表
EqGpo_ auditor 核数师；核数主任；审计师
Sfa=AV7K auditor's certificate 核数师证明书；审计师证明书
1*|/N}g) auditor's report 核数师报告；审计师报告
+,]VXH<y Aussie bond 澳元债券
<s7cCpUF P austerity budget 紧缩预算
[9B1 %W Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
g~$UU (HX Australia All Ordinaries Index 澳洲所有普通股票指数
`/?'^A%Ik Australian Dollar [AUD] 澳元
=6+99<G|%M Australian Options Market 澳大利亚期权市场
+xgP&nw[- Australian Securities Commission 澳洲证券事务监察委员会
3Fxr= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
E N CWOj Australian Stock Exchange 澳大利亚证券交易所
AW E ab Austrian Schilling [ATS] 奥地利先令
awI{%u_(nA authentication 认证；鉴证
CUHT5J*sY authority to purchase 委托购买证；委购书
" Zx<hL* authorization 认可；核准；授权；授权书
`23][V authorization by direction 指示授权
9UVT]acq authorization by instruction 指令授权
}-J0c V authorization by warrant 令状授权
1;DRcVyS+ authorization of unit trust 单位信托的认可
?
|#dGk g authorized agent 指定代理人
*G7cF authorized capital 法定资本
P -nhG authorized clerk 出市员
,tcUJ}l authorized dealer 认可交易商
89;@#9 authorized financial institution 认可财务机构
6Ol9P56j authorized fund 认可基金
H9PnJr8 \ authorized fund house 获授权的基金公司；认可基金公司
1q@R04 i authorized institution 认可机构
sei2\l8q authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
PEm2w#X%L authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
u1Slu%^e authorized insurer 获授权保险人；获认可承保人
R&BWCC{ authorized investment 特准投资项目
d =n{ Wn{C authorized person 获授权人
_Gf-s51s authorized representative 获授权代表
M0~%[nX authorized share capital 法定股本
!_QT{H automated quotation system 自动报价系统
7 7y+ik Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
N_S~&(I| 自动交易系统〔香港期货交易所有限公司〕
RGs7Hc automatic adjustment mechanism 自动调整机制
? dHl' automatic adjustment system 自动调整系统
wwywiFj Automatic Clearing House 自动票据交换所
xb<|m2<)H automatic exchange rates accumulation system 自动化汇率累集系统
1DhC,)+D}q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
d6 ef)mw automatic teller machine [ATM] 自动柜员机
vV*J;%MO autopay 自动转帐
f U?#^Lg available assets 可用资产
lgS7; available fiscal reserve 现存财政储备
\/?J)k3H. available profit 可用利润
=4co$oD} Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
|/^S%t6* average 平均；平均数；海损
gBi3^GxjM? average basic salary 平均基本薪金
9 Li*L&B) average consumer expenditure 平均消费开支；一般消费开支
(XW'1@b average cost 平均成本
E5@ =LS
average cost of land production 增辟土地平均成本
xO Aq!, |V average daily turnover 平均每日成交额
mO]>] average daily wage rate 平均每日工资率
*i^ $xjOa average expenditure pattern 平均开支模式
]K*R[ average growth rate 平均增长率
gwQMy$ average net fixed assets 固定资产平均净值
iB"ji4[z average of relatives 相对价格平均数
abm 3q! a- average price 平均价格
7=9>yba)^ average propensity to consume 平均消费倾向；一般消费倾向
lZ .lf.{F average propensity to save 平均储蓄倾向；一般储蓄倾向
@ci..::5 average rate 平均率
BWy-R6br average revenue 平均收入；平均收益
X-_VuM _p average stock 平均库存；平均存货
l>b'b e 9 average yearly rent 平均年租
.=TXi<8Brw avoidance of double taxation 避免双重课税
\20} /& avoidance of tax 避税
