A:
o?\)!_Z| A share Ａ股；甲类股份
}*Qd] \fy abatement of tax 减税；减扣免税额
0P`wh=") ABN AMRO Bank N.V. 荷兰银行
gA
]7YHc above-the-line expenditure 线上项目支出；经常预算支出
".L+gn}u- above-the-line receipt 线上项目收入；经常预算收入
j`^':! ABSA Asia Limited 南非联合亚洲有限公司
Wz$%o'OnC absolute change 绝对数值变更
n<MMO=+bg absolute expenditure 实际开支
BqZ^ I eC$ absolute guideline figure 绝对准则数字
eydV WVN absolute interest 绝对权益
WtI1h `Fo absolute order of discharge 绝对破产解除令
?7-#i C` absolute profit margin 绝对利润幅度
sh.xp8^)^> absolute value 实值；绝对值
5@c,iU-L absolutely vested interest 绝对既得权益
`;fh<kv absorbed cost 已吸收成本；已分摊成本
^|}C!t+ absorption 吸收；分摊；合并
>(z{1'f{ absorption rate 吸收率；摊配率；分摊率
EQPZV
K/ ACB Finance Limited 亚洲商业财务有限公司
}@yvw *c acceptable form of reciprocity 合理的互惠条件
6QdNGpN acceptable rate 适当利率；适当汇率
q! W ~>c! acceptance agreement 承兑协议
Bc}<B:q%b acceptance for honour 参加承兑
>_M}l @1 acceptor 承兑人；接受人；受票人
"@B! 5s0 acceptor for honour 参加承兑人
s# w+^Mw$ accident insurance 意外保险
&QE^i%6>\ Accident Insurance Association of Hong Kong 香港意外保险公会
R#~}ZU k2 accident insurance scheme 意外保险计划
!s, <h U# accident year basis 意外年度基准
etf ft8 accommodation 通融；贷款
sb4)@/Q7j accommodation bill 通融票据；空头票据
$oE 4q6b accommodation party 汇票代发人
q?z6|]M|u account balance 帐户余额；帐户结余
X[ k-J\ account book 帐簿
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TmP account collected in advance 预收款项
j5z, l account current book 往来帐簿
nR/; uTTz account of after-acquired property 事后取得的财产报告
G_5sF|(mq account of defaulter 拖欠帐目
v,vTRrpK account payable 应付帐款
Y=X"YH| account payee only [A/C payee only] 只可转帐；存入收款人帐户
y- k?_$ M account receivable 应收帐款
^FgNg'"[3 account receivable report 应收帐款报表
{+c/$4 < account statement 结单；帐单；会计财务报表
*p?b "{_a account title 帐户名称；会计科目
S "oUE_> accountant's report 会计师报告
`Q26Dk Accountant's Report Rules 会计师报告规则
*"
<tFQ accounting and auditing procedure 会计与审计程序；会计与核数程序
dQM# -t4* Accounting Arrangements 《会计安排》
:'y accounting basis 会计基础
$Fz/&;KX! accounting by Official Receiver 破产管理署署长呈交的帐目
z+" :,# Accounting Circular 《会计通告》
R
$'}Z accounting class 会计类别
OpxVy _5, accounting date 记帐日期；会计结算日期
:Tuy] ]k accounting for money 款项核算
hD<z^j+ Accounting Officer 会计主任
i?=3RdP/R1 accounting period 会计报告期；会计期
miS+MK" accounting policy 会计政策；会计方针
?]fBds= accounting practice 会计惯例
BT>*xZLpS accounting principle 会计准则
^'EE ry accounting record 会计记录
^\N2
Iu>6 accounting report 会计报告
0IDHoN aT< Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^e@c
Ozt Accounting Society of China 中国会计学会
H'gPGOd accounting statement 会计报表
#PXl*~PrQ/ accounting system 会计制度；会计系统
bDUGze zP< accounting transaction 会计事项；帐务交易
A!^K: S:@ accounting treatment 会计处理
pMt]wyKr accounting year 会计年度
^ Jnp\o> accretion 增值；添加
W[^XG\ accrual 应计项目；应累算数目
ls*^ 3^O accrual basis 应计制；权责发生制
^|\ *i accrual basis accounting 应计制会计；权责发生制会计
t ?bq ~!X accrue 应累算；应计
)W 57n )] accrued benefit 应累算利益
* <9 D] accrued charges 应计费用
}GkEv} ~t accrued cumulative preference share dividend 应累算的累积优先股股息
?9?0M A<[i accrued expenses 应累算费用
EVq<gGy accrued interest payable 应付利息；应计未付利息
E}NX+ vYF accrued interest receivable 应收利息；应计未收利息
xmiF!R accrued right 累算权益
|:!0`p{R accruing profit 应累算的利润
Z?nM t accumulated fiscal reserve 累积财政储备
t:=Ui/!q accumulated profit 累积利润；滚存溢利
P:*'x9` accumulated reserve 累积储备
W!tP sPM accumulation of surplus income 累积收益盈余
]-* }-j` acquired assets 既得资产
1M 3U)U acquisition 收购；购置；取得
TqQ>\h"&_ acquisition cost 购置成本
:hMuxHr acquisition expenses 购置费用
$oxPmELtpe acquisition of 100% interest 收购全部股权
Hlz4f+#I acquisition of control 取得控制权
t4gD*j6J3 acquisition of fixed assets 购置固定资产
#mllVQ acquisition of shell “买壳”
9MHb<~F acquisition price 收购价
v 11mu2 act of God 天灾
8:t-I]dzk acting partner 执事合伙人
J puW
!I active market 买卖活跃的市场；交投畅旺的市场；旺市
c&0IJ7fZG active partner 积极参与的合伙人
u8?ceM^r active trading 交投活跃
ie$=3nZJ} actual circulation 实际流通
wh*OD actual cost 实际成本
q>Q|:g&: actual expenditure 实际开支；实际支出
mDM] RAub) actual income 实际入息；实际收入；实际收益
,Y`C7Px actual market 现货市场
{qx"/;3V actual price 现货价；实际价格
N}dJ)<(2~ actual profit 实际利润
D J<c actual quotation 实盘；实际价位；实际报价
3i s .c) actual year basis 按实际年度计算
G %#us3x actuals 实货
Hy `r}+ actuarial investigation 精算调查
^
1J;SO| actuarial principle 精算原则
DG:=E/ @ actuarial report 精算师报告
f ~Fus Actuarial Society of Hong Kong 香港精算学会
+- .BF"} actuarial valuation 精算师估值
hVG akp9WE actuary 精算师
u@gYEx} ad referendum agreement 暂定协议；有待覆核的协定
(+^1 '?C8 ad valorem duty 从价税；按值征税
Q`/ /HOM, ad valorem duty system 从价税制
Yb?#vp I ad valorem fee 从价费
N7;E 2 X ad valorem tariff 从价关税
2XXEg> CU additional allowance 额外免税额
\4vFEJSh additional amount for unexpired risk 未过期风险的额外款额
He]F~GX P additional assessable profit 补加应评税利润
b u hxC5i% additional assessment 补加评税
*}v'y{; additional commitment 额外承担
xv%}xeE V additional commitment vote 额外承担拨款
WYh7Y additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
)b-G2< kb additional dependent parent allowance 供养父母额外免税额
kh5V&%>? additional provision 额外拨款
I+<; D sp additional stamp duty 附加印花税
4 B> l|% additional tax 补加税罚款；补加税款
.9ROa#7U;n Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
"Km`B1f` adjudged bankrupt 被裁定破产
X:e'@]Z)? adjudicated bankrupt 裁定破产人
$jzk4V adjudication fee 裁定费；评定印花税额手续费；评估契据费
brVT adjudication of bankruptcy 裁定破产；宣告破产
WI6er;D adjudication of insolvency 裁定无力偿还债务
u3<])}I' adjusted actual 经调整的实数；调整后的实数
y7w>/7q adjusted current assets 经调整的流动资产；调整后的流动资产
TxiJ?sDh* adjusted figure 经调整的数字；调整后的数额
%kUJ:lg;d adjusted liabilities 经调整的负债；调整后的负债
rcbixOT adjusted loss 经调整的亏损；调整后的亏损
`C()H@; 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
o _CVZ adjusted profit 经调整的利润；调整后的利润
zH_q6 @ 4 adjusted surplus 经调整的盈余额；调整后的盈余额
#2MwmIeA adjusted value 经调整的价值；调整后的价值
[Ytia#Vv adjustment 调整；修订；理算〔保险〕
F-R`'{ ka adjustment centre 调剂中心
mrbIoN==` adjustment lag 调整过程的时间差距；调整时差
givK{Yt<B adjustment mechanism 调整机制
F0!r9U(( adjustment of loss 亏损调整
$K iMu adjustment process 调整过程；调整程序
?y
'.sQ adjustment range 调整幅度
6JL
7ut administered exchange rate 受管制汇率
c shUxabB Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
"2h#i nS administration expenses 行政费用
v_ J.M ] administration fee 手续费；行政费
}E=kfM u administration in bankruptcy 破产管理
t.zSJ|T_&O administration order 遗产管理令
J^XH^`' administrator 管理人；遗产管理人
ZN)/doK administrator of the estate 遗产管理人
^w HMKC admission of debt 债项承认书
2Re ulL8j admission of proof 接纳债权证明
h1L p:@:| advance 放贷款项；垫付款项；预支款项；预付款项
j NY8) w_ advance account 暂支帐目；预付款帐户
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d]|5 advance compensation 预付补偿金
l&rDa=m.J advance from shareholder 股东垫款
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'Q ) advance pending reimbursement 预支以待日后付还
P] TT advanced economy 先进经济体系
dnx}c4P advancement 预付；预付财产
@U) 'UrNr~ advances warrant 垫款令
}n.h)Oz advancing 贷出
a_ P[J8j adverse balance 逆差
.$yw;go3 adverse exchange 逆汇
NqWHR~& advertisement addressed to shareholders 在报章刊登的致股东通告
\w:u&6,0O advice for collection 托收通知书
Ao\Vh\rQkq advice of drawing 提款通知书；汇票通知书
i`Yf|^;@2> advice of payment 付款通知
1D`RR/g& Advisory Committee [Securities and Futures Commission]
=j{jyl C 谘询委员会〔证券及期货事务监察委员会〕
~L1O\V
i Advisory Committee on Diversification 经济多元化谘询委员会
ZChY:I$< affidavit 誓章；遗产申报誓章
=?lT&|" affidavit of no receipt 述明无收款的誓章
^Pf&C0xXv affiliate 联号；联营公司；附属公司
I%&9`ceWY affiliated company 附属公司；联号；联营公司
4Rm3'Ch affirmation [estate duty] 非宗教式宣誓〔遗产税〕
U &5zs r affordability 负担能力
^M9 oTNk2 African Development Bank [AfDB] 非洲开发银行
KCF wO' after-acquired property 事后取得的财产
<7 rK after-hours dealing 市后交易
@r43F$bcqo after-tax profit 税后盈利；税后利润；税后溢利
5 Qe Gx3' agency agreement 代理协议
IX(yajc[~M agency expenses 代理机构的开支
-7$'* V9$ agency fee 代理费
S3'g(+ S Agency Law 《代理法》
;?!r pj agent 代理人；承销人
{|gJC>f@ agent of company 公司代理人
B#MW`7c agent's fee 代理人费；经纪费
_HK& KY aggregate 总计；总数；总体数字
vw]n qS~N aggregate amount 总款额；总额
;40m goN aggregate assets and liabilities 总体资产与负债
9O Q4\ aggregate at constant price 按固定价格计算的总体数字
` Y;gMrp aggregate demand 总需求
."X~ ?N k aggregate gross position 总持仓量
>l1Yhxd_0* aggregate limit 总限额
t4*A +"~j aggregate of salaries tax 合计薪俸税
I`TD*D aggregate performance 总体表现；总体业绩
48Lmy<}* aggregate supply 总体供应
) R@gnTe aggregate surplus 总盈余
D.o|($S0 aggregate total 整体总额
] )L'Rk#4 aggregate value 总值；合计价值
f5 % & aggregated basis 合计基准
55LF aggregated net chargeable income 合计应课税入息实额
+-\9'Q aggregation 合并计算；合计；总和
Nj_sU0Dt aggregation of incomes of husband and wife 夫妇入息合并计算
;"^9L aggregation of property 财产的总和
d-sh6q5 agio 差价；贴水
} XU:D E 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》
*F*fH>?C# Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
(VAL.v* 《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》
.4W>9
8 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
$-?5Q~ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
AV4HX\`{P0 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
d`<^+p)oy 《香港政府和大韩民国政府关于相互促进和保护投资协定》
DB%AO:8 agreement for a settlement 授产协议
_0q~s@- agreement for assignment 转让协议
)x x/di agreement for sale 售卖协议；买卖协议
,M& 0<k\ agreement for sale and purchase 买卖协议
}l?_Cfvu agreement for the payment of interest 支付利息协议
Qz(T[H5%W agreement for the repayment of money 还款协议
!# :$u= agreement of reinsurance 再保险协议
-xu.=n@, Agricultural Bank of China 中国农业银行
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Ap9% air passenger departure tax 飞机乘客离境税
Pd "mb~ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
v6-~fcX 0G airport tax 机场税
:2)1vQ H0L alcohol duty 酒精税
#K1BJ#KUt alienation 让与；让渡；转让
E
D^rWE_ alimony 生活费；赡养费
Rfc&OV All Ordinaries Index [AOI] 所有普通股指数
)R ) $T' all risks 全险；综合险
UxcDDa/j2T All Sales Record for Stock Market 《股票市场成交报告》
Owpg]p yVD Allied Capital Resources Limited 新联财务有限公司
EhPVK6@ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
C$td{tM allocation letter 拨款信件
sMS9!{A allocation of fund 分配款项；预留款项
$jed{N7Y allocation of profit 利润分配；溢利分配
Eh@T W%9* allocation warrant 拨款令
h @,e`Z allotment 分配；配股
/1W7<']>xV allotment notice 股份配售通知；配股通知
|] !o*7"4 allotment of shares 股份分配
$#7J\=GZ+ allowable 可获宽免；免税的
b;J0'o^G| allowable business loss 可扣除的营业亏损
) ehB)X allowable expenses 可扣税的支出
&[ u6oAR allowance 免税额；津贴；备抵；准备金
Q_kT}6#(J= allowance for debts 债项的免税额
;*-@OLT_K allowance for depreciation by wear and tear 耗损折旧免税额
(}FW])y allowance for funeral expenses 殡殓费的免税额
=,d* {m~A allowance for inflation 为通货膨胀而预留的款项；通胀准备金
s"=F^# allowance for repairs and outgoings 修葺及支出方面的免税额
8PoHBOxpc allowance to debtor 给债务人的津贴
[7e{=\`= alteration of capital 资本更改
- Y8ks7 alternate trustee 候补受托人
<p^*Ydx amalgamation 合并
@4_rx u& ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
WS1&3m Od ambit of charges 征税范围；收费范围
Sj0 ucnuHi amended valuation 经修订的估值
(K*/Vp American Commodities Exchange 美国商品交易所
!u53 3 American Express Bank Limited 美国运通银行
+f
X}O9 American Stock Exchange 美国证券交易所
Tr+h$M1_Ja amortization 摊销
=XMD + amount due from banks 存放银行同业的款项
%oh`EGmVP amount due from banks abroad 存放海外银行同业的款项
1 ;\]D9i amount due from holding companies 控股公司欠款
h0F0d^W. amount due from local banks 存放本港银行同业的款项
M<A;IOpR+ amount due to banks 银行同业的存款
0q [p{_t` amount due to banks abroad 海外银行同业的存款
`;5VH ]V amount due to holding companies 控股公司存款
~KA p\!, amount due to local banks 本港银行同业的存款
g[EM]q, amount due to outport banks 外埠银行同业的存款
s; B
j7] amount for note issue 发行纸币的款额
.DDg%z amount of bond 担保契据的款额
h v$uH7Fz amount of consideration 代价款额
mUrS &&fu8 amount of contribution 供款数额
c<=`<!FS[ amount of indebtedness 负债款额
?W[J[cb amount of principal of the loan 贷款本金额
| r E!
amount of rates chargeable 应征差饷数额
]aC ':55( amount of share capital 股本额
+36H%&! amount of sums assured 承保款额
a=J@y K amount of variation 变动幅度
});cX$ amount of vote 拨款数额
g08*}0- k amount payable 应付款额
'}jf#C1$c amount receivable 应收款额
;cv.f>Cm Amsterdam Stock Exchange 阿姆斯特丹证券交易所
bz, Da analysis 分析
MV"E?}0 ancillary risk 附属风险
<i\UMrD]`: annual account 周年帐目；周年帐目报表；年度决算；年结
)-bD2YA{ annual accounting date 年结日期
wGEWr2$ annual allowance 每年免税额；年积金；年度津贴；年津
6 gj]y ^} annual balance 年度余额
Pm$F2YrO3 annual disposable income 每年可动用收入
b#D9 eJhS annual estimates 周年预算
e Wb0^8_ annual fee 年费
; cGv] A+ annual general meeting 周年大会
Uc_jQ4e_ annual growth rate 年增率；每年增长率
$Y8>_6%+T annual long-term supplement 长期个案每年补助金
@ v>l[6]>^ annual pensionable emolument 可供计算退休金的年薪
r_b8,I6{] annual report 年报
8)L'rW{q# Annual Report on the Consumer Price Index 《消费物价指数年报》
@ SU8 \:(U annual return 周年报表；周年申报表；每年报税表格
F(#ha J$ > Annual Return Rules 《周年报表规则》
3>RcWy;1i annual review of consumer prices 每年消费物价回顾
2 ]L=s3 annual roll-forward basis 逐年延展方式
FoE|J s annual salary 年薪
!Tv?%? 2l annual statement 年度报表；年度决算表
T>d\%*Q+B 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
cNe0x2Z$? annuitant 年金受益人
*6:v}#b[ annuity 年金
"g FxfWIA annuity contract 年金合约
$z*@2Non annuity on human life 人寿年金
J!rY
6[ t antecedent debt 先前的债项
ZTN(irK ante-dated cheque 倒填日期支票
^;.T}c%N anticipated expenditure 预期开支
}$l8d/_$[ anticipated net profit 预期纯利
>9ob *6q, anticipated revenue 预期收入
ful#Px6m anti-inflation measure 反通货膨胀措施
2;8Xz 6T anti-inflationary stance 反通货膨胀立场
< "<Mbbp apparent deficit 表面赤字
M)L/d_4ka apparent financial solvency 表面偿债能力
y<TOqn apparent partner 表面合伙人
)T9;6R$b application for personal assessment 个人入息课税申请书
aS el*
L application of fund 资金应用
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application to release as liquidator and to destruct the books of accounts and documents
UEzsD Ju 申请免除清盘人职务及毁灭帐簿与文件
5L F/5 ` appointed actuary 委任精算师
',GV6kt_k appointed auditor 委任核数师；委任审计师
@<2d8ed appointed trustee 委任的受托人
nTPB,QE< appointer 委任人
]nQ+nH apportioned pro rata 按比例分摊
1pK6=-3 w3 apportionment 分配；分摊
"f4<B-9<$ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
-OrR $w|e apportionment formula 分摊方程式
Av o|v> apportionment of estate duty 遗产税的分摊
9RH"d[%yc} appraisal 估价；评估
TjxA#D) appreciable growth 可观增长
{Bh("wg$Lk appreciable impact 显着影响
,of]J| appreciable increase 可观增长
@D~B{Hg appreciation 增值；升值
@xS]!1- appreciation against other currencies 相对其他货币升值
UP2}q?4 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
gw^'{b appreciation tax 增值税
;FU|7L$H appropriation 拨款；拨用；拨付
P>(P2~$Y" appropriation account 拨款帐目
zzJja/mp Appropriation Bill 拨款法案
S/.^7R7{f appropriation-in-aid system 补助拨款办法
" !-Kd'V approved assets 核准资产
!;v.>.lw
approved basket stock 认可一篮子证券
e`iEy=W approved budget 核准预算
z<B CLP approved charitable donation 认可慈善捐款
D<bI2 approved charitable institution 认可慈善机构
,(N[*)G approved currency 核准货币；认可货币
?iv=53<c# approved estimates 核准预算
+6l]] *H approved estimates of expenditure 核准开支预算
l1A5Y5x9= approved overseas insurer 核准海外保险人
s9O2k}] approved overseas trust company 核准海外信托公司
Qqc]aVRF approved pooled investment fund 核准汇集投资基金
w_Uh approved provident fund scheme 认可公积金计划
9pL g+6O approved provision 核准拨款
r8[T&z@_ approved redeemable share 核准可赎回股份
dz-y}J11 approved regional stock 认可地区性证券
&w85[zs approved retirement scheme 认可退休金计划
Y/fJQ6DY approved subordinated loan 核准附属贷款
w<NyV8-hL arbitrage 套戥；套汇；套利
bcH_V| 5} arbitrageur 套戥者；套汇者
Zgamd1DJ[l arbitrary amount 临时款项
s_[ VHPN arrangement 措施；安排；协定
\+m$ arrears 欠款
)h_8vO2 arrears of pay 欠付薪酬
@MbVWiv arrears of revenue 逾期未收税款；逾期未收的帐项
pf&ag#nr articles of association 组织章程；组织细则；组织章程细则
'wQv3 ; Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
t g\|? ascertainment of profit 确定利润
QJGKQ2^ n "Asia Clear" “亚洲结算系统”
@ ?k J). Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Z[?mc| *x Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
V
'.a)6 Asian Development Fund [ADF] 亚洲发展基金
F wG! > Asian dollar bond 亚洲美元债券
t;NV $!! Asian dollar market 亚洲美元市场
`<frgXu64 Asian dollar rate 亚洲美元利率
r!GW= u' Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
[}z,J"Un Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
4aUiXyr*2 asked price 沽盘；喊价；索价；卖方报价
Bc5+ ss assessable income 应评税入息
l \OL yQ assessable loss 应评税亏损
cU.9}-) assessable profit 应评税利润
l'[A? %L%{ assessable value 应评税值
/ F) H \* assessed profit 估定利润
q v*7K@ assessed value 经评估价值
(s<s@` assessment 评税；评定；估价；评税单
u]*0;-tz assessment number 评税编号；估价编号
pzZk\-0R assessment of additional tax 补加税评税
b KtD"JG\ assessment of performance 业绩评估；实绩评价
dT|vYK}\ Assessor 评税主任
Xf[kI asset price bubbles 资产价格泡沫
}< a^</s asset-backed securities 具资产保证的证券
c9"r6j2m5 assets accretion 资产增值
IxZb$h[ assets and liabilities 资产与负债
/] ^#b assets betterment statement 资产递增表；资产改进表
/YAJbr assets lending 实物放款；有抵押贷款
uVE.,)xz assets of the company passing on the death 死者去世时转移的公司资产
KngTc(^_D assets pledged as security for liabilities 用作负债抵押的资产
W-Hoyn> ?2 assets portfolio 资产投资组合
58Xzup_" assets price 资产价格
2 _^aw[ - assets quality 资产质素
'a6<ixgo0 assets realization 资产变现
Zdc63fllM assets refinancing arrangement 资产再集资安排
Pz*_)N}j > assets securitization 资产证券化
/AY4M;}p assets situated outside Hong Kong 在香港以外地方的资产
@gC=$A# assets stripping 削减资产；拆卖资产
dO> VwP assets value 资产值
pKiZ)3U assignee 承让人
#G" xNl assignment 转让；转让书；转让契
`{k"8#4:qA assignment of interest 权益转让
{%lXY Myu assignment of letters patent and trade mark 专利证书及商标转让
"5R~(+~<@ assignment of property 物业转让；物业转让书
)L{ghy assignment right 转让权
4fk8*{ Y assignor 转让人
ajR%c2G; associate 有联系的人；有关连人士；相联者；合伙人；联系人
xw^R@H Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
jp8@vdRg associate member 附属会员
tz4
]qOH8 associated body corporate 相联法人团体
(wIzat associated company 相联公司；联属公司
3~ S'LxV associated corporation 相联法团
L37 Y+C// Association of Chartered Certified Accountants [ACCA] [United Kingdom]
x3jb%`o#! 公认会计师公会〔英国〕
<h%O?mkC Association of Futures Exchange Brokers 香港期货经纪协会
g VQjL+_W Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
QO; N9ZI association of underwriters 承保人组织
_v Sn ` assumption of control 接管
L^2 FQti> assurance 担保；保险；转易；转易书
wW>z gTG assurance of interest 权益的转易
- p3Re9 at 19XX price 按一九ＸＸ年价格计算
Gj"7s8(/K| at a discount 按赔价计算；按贴水价格计算；打折扣
kt`nbm|aw at a premium 按溢价计算；按升水价格计算
5`
Te \H at call 通知付款；按通知
l^ZI* z7N at constant market price 按固定市价计算
\ f A {1 at constant price 按固定价格计算
j83p)ido at cost 按成本计算
MZ Aij at current market price 按当时市价计算；按现时市价计算
C<KrMRWh ^ at current price 按当时价格计算；按现时价格计算
? A(QyaKz at factor cost 按要素成本计算；按生产要素成本计算
@u==x *{ | at money-of-the-day price 按付款当日价格计算
]|`C uc at or better 按指定或较佳价位〔买卖指令〕
[2"<W! p at par 按面值计算；平价
mM`wITy at sight 见票即付
O@p]KSfk at the close 按收市盘
-S3MH1TZ at the opening 按开市盘
\
[a%('} attestation 见证；见证条款
:_!8
WB at-the-money option 平价期权
,-7R(iMd attorney 受权人；受托代表人
>3z5 ww attornment 新拥有人承认书
=bEd a] attributable profit 可归属利润
zZVfj:i8 attributable share value 可归属股份价值
y|'SXM Auckland Stock Exchange 奥克兰证券交易所
=[F<7pvE auction 拍卖
G:zua `u[ auctioneer 拍卖商
-_` >j~ audit 审计；核数
@)Ofi j Audit Commission 审计署
V}\~ugN)y Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_i/t?7 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〕
Mbjvh2z audit review 帐目审查
cJ54s } Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
4~B>
9<$e> audited account 审计帐目；经审计的帐目
+nJUFc audited annual account 经审计的周年帐目
7b<yVP;{ audited balance sheet 经审计的资产负债表
r$2P;Cxj auditor 核数师；核数主任；审计师
;qrB\j" auditor's certificate 核数师证明书；审计师证明书
ANgw"&&>( auditor's report 核数师报告；审计师报告
;3' .C~ Aussie bond 澳元债券
qh`t- austerity budget 紧缩预算
br|;'i%( Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
g]*#%Xa Australia All Ordinaries Index 澳洲所有普通股票指数
U" Z mv Australian Dollar [AUD] 澳元
[7[0^ad Australian Options Market 澳大利亚期权市场
EW3(cQbK Australian Securities Commission 澳洲证券事务监察委员会
tg{H9t U; Australian Society of Certified Practising Accountants 澳洲执业会计师公会
mvq&Pj 1}L Australian Stock Exchange 澳大利亚证券交易所
xD6@Qk Austrian Schilling [ATS] 奥地利先令
WL'P)lI5 authentication 认证；鉴证
b j'Xg authority to purchase 委托购买证；委购书
Yl3n2R /U authorization 认可；核准；授权；授权书
~$~5qwl authorization by direction 指示授权
eM+!Y>8Y authorization by instruction 指令授权
/kfgx{jZ authorization by warrant 令状授权
8O38# {[S authorization of unit trust 单位信托的认可
_'(, authorized agent 指定代理人
X HK70: i authorized capital 法定资本
l(02W authorized clerk 出市员
YGrg authorized dealer 认可交易商
({q?d[q[ authorized financial institution 认可财务机构
YxP&7oq authorized fund 认可基金
oZAB _A)[- authorized fund house 获授权的基金公司；认可基金公司
l g-X:Z. authorized institution 认可机构
!1 ED~3 /X authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{HCz p,Y authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
f`[R7 Q5 authorized insurer 获授权保险人；获认可承保人
6Aku1h authorized investment 特准投资项目
R;j!}D!4 authorized person 获授权人
+ ~ >Aj authorized representative 获授权代表
9o+)?1\ authorized share capital 法定股本
QnJZr:4b automated quotation system 自动报价系统
lR(+tj)9uO Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
uB]b}"+l 自动交易系统〔香港期货交易所有限公司〕
](s'L8 (x automatic adjustment mechanism 自动调整机制
C<P%CG&; automatic adjustment system 自动调整系统
W' s Automatic Clearing House 自动票据交换所
M#8uv-L automatic exchange rates accumulation system 自动化汇率累集系统
sashzVwJ-= Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
h]TQn)X] automatic teller machine [ATM] 自动柜员机
|fHV2Y `:g autopay 自动转帐
~FN9 [aJF+ available assets 可用资产
$GTU$4u available fiscal reserve 现存财政储备
c|#8T*`C available profit 可用利润
P3=W|81e Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ayfFVTy1d average 平均；平均数；海损
kYjGj,m" average basic salary 平均基本薪金
LL3#5AA"k| average consumer expenditure 平均消费开支；一般消费开支
@]ytla> d average cost 平均成本
egq67S average cost of land production 增辟土地平均成本
])nPPf average daily turnover 平均每日成交额
)s%[T-uKi average daily wage rate 平均每日工资率
(G[
*|6m average expenditure pattern 平均开支模式
FgB& b average growth rate 平均增长率
orjj' +;X average net fixed assets 固定资产平均净值
=fO5cA6Z average of relatives 相对价格平均数
-}KC=,]vh average price 平均价格
}n4V|f- average propensity to consume 平均消费倾向；一般消费倾向
,"HL ~2:~ average propensity to save 平均储蓄倾向；一般储蓄倾向
_Nqt21sL average rate 平均率
'co V^~qy average revenue 平均收入；平均收益
;n&t>pBM average stock 平均库存；平均存货
A}3=561F?5 average yearly rent 平均年租
R5X.^u avoidance of double taxation 避免双重课税
~Hr} ] avoidance of tax 避税
