A:
J^e|"0d A share Ａ股；甲类股份
/3bca !O abatement of tax 减税；减扣免税额
9=sMKc%!- ABN AMRO Bank N.V. 荷兰银行
KH CdO above-the-line expenditure 线上项目支出；经常预算支出
_16 &K}< above-the-line receipt 线上项目收入；经常预算收入
|Cxip&e> ABSA Asia Limited 南非联合亚洲有限公司
Ib<5u absolute change 绝对数值变更
%[31ZFYB absolute expenditure 实际开支
Ii2g+SlQDa absolute guideline figure 绝对准则数字
7kew/8- absolute interest 绝对权益
:D )&>{? absolute order of discharge 绝对破产解除令
t I6USN% absolute profit margin 绝对利润幅度
RI< Yg# absolute value 实值；绝对值
)l81R absolutely vested interest 绝对既得权益
:7AauoI absorbed cost 已吸收成本；已分摊成本
;#Bh_f absorption 吸收；分摊；合并
]((
>i%%~ absorption rate 吸收率；摊配率；分摊率
0DP%44Cv 9 ACB Finance Limited 亚洲商业财务有限公司
uR[P KLh acceptable form of reciprocity 合理的互惠条件
-^NAHE$bW acceptable rate 适当利率；适当汇率
rSFXchD/ acceptance agreement 承兑协议
y*TNJJ| acceptance for honour 参加承兑
L
M< = j acceptor 承兑人；接受人；受票人
lyc{Z%!3 acceptor for honour 参加承兑人
u{dN>} { accident insurance 意外保险
MsVI <+JZ Accident Insurance Association of Hong Kong 香港意外保险公会
Eo3Aak o accident insurance scheme 意外保险计划
I@3c QxI accident year basis 意外年度基准
Z[A|SyZp accommodation 通融；贷款
^_"q`71Dk accommodation bill 通融票据；空头票据
gpTF^.( accommodation party 汇票代发人
xWI 0s;k account balance 帐户余额；帐户结余
8f`b=r(a> account book 帐簿
{83He@ account collected in advance 预收款项
d?+oT0pCH account current book 往来帐簿
pkMON}"mj account of after-acquired property 事后取得的财产报告
=2V;B account of defaulter 拖欠帐目
88L bO(q\d account payable 应付帐款
GeW$lA I account payee only [A/C payee only] 只可转帐；存入收款人帐户
=D:R'0YH account receivable 应收帐款
9tW .}5V account receivable report 应收帐款报表
i1 H80m s account statement 结单；帐单；会计财务报表
1VM5W!} account title 帐户名称；会计科目
o[+|n[aT)3 accountant's report 会计师报告
f0`rJ ?us Accountant's Report Rules 会计师报告规则
6}FDL B A accounting and auditing procedure 会计与审计程序；会计与核数程序
j`&i4K: Accounting Arrangements 《会计安排》
h], %va[ accounting basis 会计基础
_=M'KCL*) accounting by Official Receiver 破产管理署署长呈交的帐目
Ac(Vw% Accounting Circular 《会计通告》
|~vQ0D
accounting class 会计类别
<$Kv^Y * accounting date 记帐日期；会计结算日期
ZN]c>w[
)I accounting for money 款项核算
<("w'd} Accounting Officer 会计主任
L5P}%1 _ accounting period 会计报告期；会计期
qc4 "0Ap' accounting policy 会计政策；会计方针
FH5 bC6 accounting practice 会计惯例
bB :X< accounting principle 会计准则
P!&CH4+ accounting record 会计记录
CoN/L`.SN accounting report 会计报告
$Lbe 5d?\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
6 G})h! Accounting Society of China 中国会计学会
av$_hEjo|D accounting statement 会计报表
Yt<PKs#E accounting system 会计制度；会计系统
sWCm[HpG accounting transaction 会计事项；帐务交易
9@a;1Wr/f accounting treatment 会计处理
P+|8MT0 accounting year 会计年度
h*LL(ow5 accretion 增值；添加
s7.*o@G accrual 应计项目；应累算数目
-ZON']|<}k accrual basis 应计制；权责发生制
@ BW8`Ky1 accrual basis accounting 应计制会计；权责发生制会计
wef^o"aP accrue 应累算；应计
`ha:Gf accrued benefit 应累算利益
~0{Kga accrued charges 应计费用
^<Tp-,J$EN accrued cumulative preference share dividend 应累算的累积优先股股息
`*! >79_2C accrued expenses 应累算费用
R}26 "+~ accrued interest payable 应付利息；应计未付利息
3^UsyZ S) accrued interest receivable 应收利息；应计未收利息
beR)8sC3q accrued right 累算权益
?i=!UN accruing profit 应累算的利润
R51!j>[fqM accumulated fiscal reserve 累积财政储备
TRok4uc accumulated profit 累积利润；滚存溢利
XFe7qt;% accumulated reserve 累积储备
bbkI}d%(Ng accumulation of surplus income 累积收益盈余
i */ U.'# acquired assets 既得资产
N6 8>` acquisition 收购；购置；取得
ng*E9Puu[ acquisition cost 购置成本
?C2;:ol acquisition expenses 购置费用
( t[' acquisition of 100% interest 收购全部股权
4^^rOi0 acquisition of control 取得控制权
0l@+xS; acquisition of fixed assets 购置固定资产
i)3\jO0&GU acquisition of shell “买壳”
)eMh,r
acquisition price 收购价
\ \}/2#1=c act of God 天灾
nGd acting partner 执事合伙人
1y;zPJ<ntm active market 买卖活跃的市场；交投畅旺的市场；旺市
lhj2u]yU0S active partner 积极参与的合伙人
4T E ?mh} active trading 交投活跃
9?c ^~77 actual circulation 实际流通
93DB ZqN actual cost 实际成本
2:F actual expenditure 实际开支；实际支出
f~9Y1|6 actual income 实际入息；实际收入；实际收益
= lD]sk actual market 现货市场
+N@F,3yNa actual price 现货价；实际价格
VrxH6 Y actual profit 实际利润
;VRR=p%, actual quotation 实盘；实际价位；实际报价
rv%[?Ml actual year basis 按实际年度计算
*b_ 54X%3 actuals 实货
74 (J7 actuarial investigation 精算调查
PlUjjJU actuarial principle 精算原则
@/FX7O{n: actuarial report 精算师报告
V,5}hQJ
F Actuarial Society of Hong Kong 香港精算学会
H\bIO!vb actuarial valuation 精算师估值
#B9[U}
8 actuary 精算师
!
fc) ad referendum agreement 暂定协议；有待覆核的协定
#Q7$I.O] ad valorem duty 从价税；按值征税
R*m" '|U ad valorem duty system 从价税制
`p|vutk)U ad valorem fee 从价费
s+- aHn ad valorem tariff 从价关税
cvfAa#tq> additional allowance 额外免税额
E%B Gf}h additional amount for unexpired risk 未过期风险的额外款额
%T \x~) additional assessable profit 补加应评税利润
w'XgW0j{ additional assessment 补加评税
X+8p2xSO| additional commitment 额外承担
QovC*1' additional commitment vote 额外承担拨款
E
ET 2|*} additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
NkI: additional dependent parent allowance 供养父母额外免税额
):
C4}&l additional provision 额外拨款
%m3e faC additional stamp duty 附加印花税
2A+,. S_!x additional tax 补加税罚款；补加税款
UV.9 KcN. Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
7 d)' y adjudged bankrupt 被裁定破产
pa-4|)q Y adjudicated bankrupt 裁定破产人
7!;/w;C adjudication fee 裁定费；评定印花税额手续费；评估契据费
cO&9(.d adjudication of bankruptcy 裁定破产；宣告破产
gw T,D.'Ut adjudication of insolvency 裁定无力偿还债务
yw!`1#3. adjusted actual 经调整的实数；调整后的实数
F JhVbAMd adjusted current assets 经调整的流动资产；调整后的流动资产
UULL:vqq adjusted figure 经调整的数字；调整后的数额
s#ZH.z@J adjusted liabilities 经调整的负债；调整后的负债
GY xI$y0: adjusted loss 经调整的亏损；调整后的亏损
'O9=*L) X adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
/|AuI qW adjusted profit 经调整的利润；调整后的利润
gQ#T7 adjusted surplus 经调整的盈余额；调整后的盈余额
wP?q5r5 adjusted value 经调整的价值；调整后的价值
pr(\ ?\a adjustment 调整；修订；理算〔保险〕
[rU8
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adjustment centre 调剂中心
yfQE8 v+ adjustment lag 调整过程的时间差距；调整时差
*'-^R9dN.S adjustment mechanism 调整机制
f@L{*Upj+ adjustment of loss 亏损调整
qCN7i&k, adjustment process 调整过程；调整程序
o #/iR]3 adjustment range 调整幅度
=]"|x7'! administered exchange rate 受管制汇率
m28w4
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
;(6lN<i U administration expenses 行政费用
%;$Y|RbmqE administration fee 手续费；行政费
0EXNq*=EE administration in bankruptcy 破产管理
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JMc+!9@ administration order 遗产管理令
0u2uYiE-l administrator 管理人；遗产管理人
p5VSSvV\K administrator of the estate 遗产管理人
|LH*)GrD*t admission of debt 债项承认书
Ct+% admission of proof 接纳债权证明
pUG fm advance 放贷款项；垫付款项；预支款项；预付款项
:exuTn advance account 暂支帐目；预付款帐户
NI:N
W-! advance compensation 预付补偿金
4LJ}>e advance from shareholder 股东垫款
olh3 R.M< advance pending reimbursement 预支以待日后付还
tta0sJ8 i advanced economy 先进经济体系
[d>yo_iB advancement 预付；预付财产
$VIq)s2az| advances warrant 垫款令
e/jM+%
advancing 贷出
5zna?(#} adverse balance 逆差
Qp&yS U8 adverse exchange 逆汇
?<^AXLiKV advertisement addressed to shareholders 在报章刊登的致股东通告
#q.G_-H4J@ advice for collection 托收通知书
1[9j`~[([ advice of drawing 提款通知书；汇票通知书
HW Os@ !cL advice of payment 付款通知
tN> B$sv Advisory Committee [Securities and Futures Commission]
% ul{nL: 谘询委员会〔证券及期货事务监察委员会〕
=2)t1 H Advisory Committee on Diversification 经济多元化谘询委员会
qFbUM; affidavit 誓章；遗产申报誓章
8w?\_P7QA affidavit of no receipt 述明无收款的誓章
i9U_r._qj; affiliate 联号；联营公司；附属公司
0.+eF }'H affiliated company 附属公司；联号；联营公司
8lSn*;S, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
[iy;}5XK affordability 负担能力
cY'To< v African Development Bank [AfDB] 非洲开发银行
-8 =u{n after-acquired property 事后取得的财产
F>(#Af9 after-hours dealing 市后交易
?QT"sj64w after-tax profit 税后盈利；税后利润；税后溢利
$= xQ X agency agreement 代理协议
E wsq0D agency expenses 代理机构的开支
y]f^`2L!8> agency fee 代理费
qp qz. {\ Agency Law 《代理法》
'oQP:*Btl3 agent 代理人；承销人
kS#DKo agent of company 公司代理人
|
8Egw-f agent's fee 代理人费；经纪费
H-KwkH`L4 aggregate 总计；总数；总体数字
* oX]=u& aggregate amount 总款额；总额
L^{;jgd&T9 aggregate assets and liabilities 总体资产与负债
_s-HlE?C aggregate at constant price 按固定价格计算的总体数字
*u;">H*BW aggregate demand 总需求
yx w27 ~ aggregate gross position 总持仓量
)-:eQ{st` aggregate limit 总限额
^H6d; n aggregate of salaries tax 合计薪俸税
>fA@tUQB aggregate performance 总体表现；总体业绩
;Pqyu
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bNpIC/#0K aggregate surplus 总盈余
39aCwhh7v aggregate total 整体总额
+ >gbZ-S aggregate value 总值；合计价值
W%9K5(e aggregated basis 合计基准
Bx : So6: aggregated net chargeable income 合计应课税入息实额
bZay/ Zkj aggregation 合并计算；合计；总和
+[8Kl=]L aggregation of incomes of husband and wife 夫妇入息合并计算
~73i^3yf aggregation of property 财产的总和
0 ij~e< agio 差价；贴水
3 s_k>cO= Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Pn'(8bRm Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
U Q.D!q 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
m9<%v0r Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
:e<`U~8m 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
}vUlTH Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
]pR fY9w 《香港政府和大韩民国政府关于相互促进和保护投资协定》
>6l ;/ J agreement for a settlement 授产协议
JQ/t, v$G agreement for assignment 转让协议
7l#2,d4 agreement for sale 售卖协议；买卖协议
Ei9_h
agreement for sale and purchase 买卖协议
D R yES i agreement for the payment of interest 支付利息协议
vMZ7uO agreement for the repayment of money 还款协议
AXh 3LA agreement of reinsurance 再保险协议
gAr` hXO Agricultural Bank of China 中国农业银行
hLytKPgt air passenger departure tax 飞机乘客离境税
Q) ,3&4pM Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
2^ ,H_PS airport tax 机场税
k BiBXRt alcohol duty 酒精税
NrJ_6sjF0g alienation 让与；让渡；转让
gF,[ u alimony 生活费；赡养费
=2nn "YVP All Ordinaries Index [AOI] 所有普通股指数
-q& 7J'
N all risks 全险；综合险
Dz8:; $/ All Sales Record for Stock Market 《股票市场成交报告》
6_%]\37_Z Allied Capital Resources Limited 新联财务有限公司
u3*NO
)O all-items index [Consumer Price Index] 总指数〔消费物价指数〕
:(l $^
M allocation letter 拨款信件
dm,}Nbc91( allocation of fund 分配款项；预留款项
uh5Pn#da^ allocation of profit 利润分配；溢利分配
ne"?90~ allocation warrant 拨款令
Wm$`ae
allotment 分配；配股
X Yb^C s; allotment notice 股份配售通知；配股通知
z
_O,Y allotment of shares 股份分配
oEQ{m5O9 allowable 可获宽免；免税的
~3'RW0 allowable business loss 可扣除的营业亏损
(zs4#ja2, allowable expenses 可扣税的支出
!]rETP_ allowance 免税额；津贴；备抵；准备金
b'7z DZI] allowance for debts 债项的免税额
97(Xu=tX
allowance for depreciation by wear and tear 耗损折旧免税额
5oU` [&=Ob allowance for funeral expenses 殡殓费的免税额
bB:r]*_
s] allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Hbjb7Y?[ allowance for repairs and outgoings 修葺及支出方面的免税额
=sE 2}/g allowance to debtor 给债务人的津贴
~[| V3h4v alteration of capital 资本更改
hgweNRTh! alternate trustee 候补受托人
ceb s.sF: amalgamation 合并
*2,e=tY> ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\LdmGv@ & ambit of charges 征税范围；收费范围
.~. ``a amended valuation 经修订的估值
IpWy)B>Fl3 American Commodities Exchange 美国商品交易所
%@lV-(5q American Express Bank Limited 美国运通银行
^)f{q)to American Stock Exchange 美国证券交易所
:DdBn. amortization 摊销
AV:Xg4UJv amount due from banks 存放银行同业的款项
d ~{jEg amount due from banks abroad 存放海外银行同业的款项
'yPCZ`5H( amount due from holding companies 控股公司欠款
m]Fa EQVoE amount due from local banks 存放本港银行同业的款项
?Oy'awf_ amount due to banks 银行同业的存款
}+9 1s'/c amount due to banks abroad 海外银行同业的存款
bp]^ EVx amount due to holding companies 控股公司存款
7P<r`,~k- amount due to local banks 本港银行同业的存款
[G{rHSK5tQ amount due to outport banks 外埠银行同业的存款
M}Nb|V09 amount for note issue 发行纸币的款额
-}{%Q?rYj amount of bond 担保契据的款额
E?3 0J3 S amount of consideration 代价款额
|SGgy|/a# amount of contribution 供款数额
I1Hw"G"& amount of indebtedness 负债款额
_0'm4?" amount of principal of the loan 贷款本金额
1~}m.ER amount of rates chargeable 应征差饷数额
(jU/Wj!q amount of share capital 股本额
D
JLi ZS amount of sums assured 承保款额
p91`<>Iw amount of variation 变动幅度
KX?o
n sZ amount of vote 拨款数额
YfE>Pn'r amount payable 应付款额
t" <s} ~ amount receivable 应收款额
3@^MvoC Amsterdam Stock Exchange 阿姆斯特丹证券交易所
;i<$7MR.e analysis 分析
fCgBH~w,9 ancillary risk 附属风险
01 U
*_\ annual account 周年帐目；周年帐目报表；年度决算；年结
wYZT D*A2h annual accounting date 年结日期
0:Ar| to$m annual allowance 每年免税额；年积金；年度津贴；年津
weNzYMf% annual balance 年度余额
SArfczoB annual disposable income 每年可动用收入
w3^NL(> annual estimates 周年预算
kTnOmA w annual fee 年费
N>+ P WE$ annual general meeting 周年大会
exfm q annual growth rate 年增率；每年增长率
A0G)imsW:_ annual long-term supplement 长期个案每年补助金
OE_ QInb< annual pensionable emolument 可供计算退休金的年薪
,Pn-ZF annual report 年报
k* 5'L<& Annual Report on the Consumer Price Index 《消费物价指数年报》
>;
aCf #q annual return 周年报表；周年申报表；每年报税表格
!7}IqS s Annual Return Rules 《周年报表规则》
G+0><,S annual review of consumer prices 每年消费物价回顾
UQ/qBbn annual roll-forward basis 逐年延展方式
6gXIt9B.h$ annual salary 年薪
/\ytr%7 ,' annual statement 年度报表；年度决算表
j5PL{ 6 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
&e5(Djz8t annuitant 年金受益人
7 _`L$ <-n annuity 年金
/D]Kk m) annuity contract 年金合约
t)` p@]j annuity on human life 人寿年金
WzjL-a( antecedent debt 先前的债项
-;^;2#](g ante-dated cheque 倒填日期支票
F8H'^3`b`U anticipated expenditure 预期开支
+ :V rip anticipated net profit 预期纯利
#O" anticipated revenue 预期收入
9Gca6e3 anti-inflation measure 反通货膨胀措施
Frk c O anti-inflationary stance 反通货膨胀立场
Guh%eR'Wt apparent deficit 表面赤字
3{KR
{B#L apparent financial solvency 表面偿债能力
oK2pM18 apparent partner 表面合伙人
-T7%dLHY application for personal assessment 个人入息课税申请书
x[QZ@rGIW application of fund 资金应用
-_NC%iN#C application to release as liquidator and to destruct the books of accounts and documents
"
Ya9 ~6 申请免除清盘人职务及毁灭帐簿与文件
f/,tgA appointed actuary 委任精算师
~4\ ,&HH appointed auditor 委任核数师；委任审计师
b.b@bq$1 appointed trustee 委任的受托人
#Z\ O}< appointer 委任人
in<}fAro6 apportioned pro rata 按比例分摊
$J.T$0pFa apportionment 分配；分摊
*5e+@rD` Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
M`vyTuO3SO apportionment formula 分摊方程式
Rs*v m apportionment of estate duty 遗产税的分摊
6-B 9n a appraisal 估价；评估
Q.+|xwz appreciable growth 可观增长
AVG>_$< appreciable impact 显着影响
RW_q~bA9 appreciable increase 可观增长
ahJ1n< appreciation 增值；升值
ME^ ,'& appreciation against other currencies 相对其他货币升值
jij<yM8$g appreciation of the exchange value of Hong Kong dollar 港元汇值上升
|9 Yi7. appreciation tax 增值税
Rrg8{DZhv appropriation 拨款；拨用；拨付
]u#JuX appropriation account 拨款帐目
8!mc@ $ Z Appropriation Bill 拨款法案
WA$ JI@ g appropriation-in-aid system 补助拨款办法
p_{( "zQ approved assets 核准资产
k6"KB approved basket stock 认可一篮子证券
NOt@ M approved budget 核准预算
dR I^@ n approved charitable donation 认可慈善捐款
$Z?\>K0i approved charitable institution 认可慈善机构
Z{ R[Wx approved currency 核准货币；认可货币
6_gnEve
h approved estimates 核准预算
aRJcSV approved estimates of expenditure 核准开支预算
LZ U$ approved overseas insurer 核准海外保险人
K>2 #UzW approved overseas trust company 核准海外信托公司
>^$ 2f&z approved pooled investment fund 核准汇集投资基金
-?6MU~"GK approved provident fund scheme 认可公积金计划
J:j<"uPm approved provision 核准拨款
4v'A\~ZU approved redeemable share 核准可赎回股份
3= -pG approved regional stock 认可地区性证券
ir16 approved retirement scheme 认可退休金计划
^YvB9XN approved subordinated loan 核准附属贷款
i )ASsYG! arbitrage 套戥；套汇；套利
(k`{*!:1a arbitrageur 套戥者；套汇者
hWo =;#B* arbitrary amount 临时款项
k(%QIJH arrangement 措施；安排；协定
Thr*^0$C arrears 欠款
[ x b]Wf arrears of pay 欠付薪酬
Ucdj4[/,h arrears of revenue 逾期未收税款；逾期未收的帐项
%7hB&[ 5 articles of association 组织章程；组织细则；组织章程细则
Ae uX Qt Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
&<pKx! ascertainment of profit 确定利润
q<#>HjC "Asia Clear" “亚洲结算系统”
^pnG0( 9 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
\5)h tL1F Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
m-/j1GZ* Asian Development Fund [ADF] 亚洲发展基金
$gpG%Qj Asian dollar bond 亚洲美元债券
_7T@5\b :; Asian dollar market 亚洲美元市场
SP]IUdE\ Asian dollar rate 亚洲美元利率
}!>=|1 fY Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
IJIzXU Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
o>/O++7R a asked price 沽盘；喊价；索价；卖方报价
6t'l(E + assessable income 应评税入息
-fI@])$9J assessable loss 应评税亏损
9#d+RT assessable profit 应评税利润
Rli :x assessable value 应评税值
A'&n5)tb assessed profit 估定利润
b 6(p assessed value 经评估价值
B[4pX
+f assessment 评税；评定；估价；评税单
evA/+F ,& assessment number 评税编号；估价编号
{nT^t Aha assessment of additional tax 补加税评税
u{N ,Ib
8 assessment of performance 业绩评估；实绩评价
6x)$Dl Assessor 评税主任
KInk^`C/H asset price bubbles 资产价格泡沫
F0vM0 e- asset-backed securities 具资产保证的证券
OS|> t./U assets accretion 资产增值
'})0!g<Y assets and liabilities 资产与负债
bI)u / assets betterment statement 资产递增表；资产改进表
EN F"c$R assets lending 实物放款；有抵押贷款
}N0 Qm[R assets of the company passing on the death 死者去世时转移的公司资产
S& #U!#@ assets pledged as security for liabilities 用作负债抵押的资产
"P-lSF?T assets portfolio 资产投资组合
&N~ZI*^ assets price 资产价格
Vm}%ttTC assets quality 资产质素
$;M:TpX assets realization 资产变现
65h @}9,U assets refinancing arrangement 资产再集资安排
m'\ 2:mDu0 assets securitization 资产证券化
-<v~snq' assets situated outside Hong Kong 在香港以外地方的资产
?{w3|Ef& assets stripping 削减资产；拆卖资产
+YLejjQ assets value 资产值
G0u LmW70 assignee 承让人
P}ok*{"J<> assignment 转让；转让书；转让契
"<_ 0A f] assignment of interest 权益转让
)irRO 8 assignment of letters patent and trade mark 专利证书及商标转让
DypFl M* assignment of property 物业转让；物业转让书
i
wxVl)QL assignment right 转让权
@' ;B_iQ assignor 转让人
\I"Z2N>^z associate 有联系的人；有关连人士；相联者；合伙人；联系人
\<}&&SuH Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Ev7J+TmXM associate member 附属会员
>9RD_QG7 associated body corporate 相联法人团体
2aJS{[ associated company 相联公司；联属公司
[.RO'>2z associated corporation 相联法团
3d<HN6&U Association of Chartered Certified Accountants [ACCA] [United Kingdom]
/ kt2c [9 公认会计师公会〔英国〕
F":r4`5D"K Association of Futures Exchange Brokers 香港期货经纪协会
pfu1 O6R Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&E xYXI association of underwriters 承保人组织
OpM(j& assumption of control 接管
V[-jD8=' 3 assurance 担保；保险；转易；转易书
) ri}nL. assurance of interest 权益的转易
V=fEPM at 19XX price 按一九ＸＸ年价格计算
3 ^s/bm$g at a discount 按赔价计算；按贴水价格计算；打折扣
b'6- dU% at a premium 按溢价计算；按升水价格计算
N2.AK H at call 通知付款；按通知
!mWiYpbU+ at constant market price 按固定市价计算
k}
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f 2,jh}4 at cost 按成本计算
>^XBa*4;Y at current market price 按当时市价计算；按现时市价计算
Hwo$tVa:= at current price 按当时价格计算；按现时价格计算
F u&EhGm6 at factor cost 按要素成本计算；按生产要素成本计算
1x,[6H at money-of-the-day price 按付款当日价格计算
PJ cwH6m at or better 按指定或较佳价位〔买卖指令〕
(JM4R8fR& at par 按面值计算；平价
}%Bl>M at sight 见票即付
Or
!+._3i at the close 按收市盘
Us+pc^A at the opening 按开市盘
u%~igt@x attestation 见证；见证条款
A^q [N at-the-money option 平价期权
@+ a tBmt attorney 受权人；受托代表人
_`64gS}^ attornment 新拥有人承认书
R +&jD;U{ attributable profit 可归属利润
^ bEc6`eE attributable share value 可归属股份价值
-V: "l Auckland Stock Exchange 奥克兰证券交易所
;FZ@:%qDm auction 拍卖
$Y5)( auctioneer 拍卖商
H\XP\4#u audit 审计；核数
[HCAmnb Audit Commission 审计署
[o F|s-"9! Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
B<C* 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〕
&ZL3{M audit review 帐目审查
4lBU#V7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
/z BxJT0 audited account 审计帐目；经审计的帐目
vDH>H^9Y audited annual account 经审计的周年帐目
SR DXfkoI audited balance sheet 经审计的资产负债表
!9xp cQ> auditor 核数师；核数主任；审计师
XoA+MuDzpo auditor's certificate 核数师证明书；审计师证明书
` AY_2> 7 auditor's report 核数师报告；审计师报告
2(/g} Aussie bond 澳元债券
T0&f8 austerity budget 紧缩预算
26xXl|I Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
_x!7}O#k Australia All Ordinaries Index 澳洲所有普通股票指数
=zyC-;r! Australian Dollar [AUD] 澳元
`[C!L *#, Australian Options Market 澳大利亚期权市场
<Qxh) @
N Australian Securities Commission 澳洲证券事务监察委员会
o tk} y8 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
}N*_KzPIa Australian Stock Exchange 澳大利亚证券交易所
-%L6#4m4o Austrian Schilling [ATS] 奥地利先令
@-+Q#
Zz` authentication 认证；鉴证
A'2w>8 authority to purchase 委托购买证；委购书
R58-wUto authorization 认可；核准；授权；授权书
Br ` IW authorization by direction 指示授权
ij? authorization by instruction 指令授权
/PLn+ - authorization by warrant 令状授权
R9B&dvG authorization of unit trust 单位信托的认可
QcgfBsv96 authorized agent 指定代理人
sqW*
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[ :zO}r: authorized clerk 出市员
9]e V?yoA8 authorized dealer 认可交易商
/ z}~zO authorized financial institution 认可财务机构
|O"lNUW authorized fund 认可基金
8O Soel authorized fund house 获授权的基金公司；认可基金公司
U4cY_p? authorized institution 认可机构
G#?Sfn O0 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
f4BnX(1u authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
v'BZs authorized insurer 获授权保险人；获认可承保人
O)"gS!, authorized investment 特准投资项目
D&S26jrZ authorized person 获授权人
8HP6+c% authorized representative 获授权代表
9k 6r_G" authorized share capital 法定股本
G >q(iF' automated quotation system 自动报价系统
?2oHZ%G Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
SI=yI- 自动交易系统〔香港期货交易所有限公司〕
L =8rH5 automatic adjustment mechanism 自动调整机制
TY Qwy* automatic adjustment system 自动调整系统
[w -l? Automatic Clearing House 自动票据交换所
AW,53\ 0 automatic exchange rates accumulation system 自动化汇率累集系统
w08?DD]CDt Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
!=N"vD* automatic teller machine [ATM] 自动柜员机
0A( +ZMd autopay 自动转帐
k70|'* Kh available assets 可用资产
W]nSR RWco available fiscal reserve 现存财政储备
X_7UJ
jFw" available profit 可用利润
vPD] hs Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
T, VY.ep/ average 平均；平均数；海损
L>YU,I\o average basic salary 平均基本薪金
~t~- A,1 average consumer expenditure 平均消费开支；一般消费开支
YiPoYlD*n< average cost 平均成本
u&n'
ITH average cost of land production 增辟土地平均成本
4!LCR}K average daily turnover 平均每日成交额
qc N'e.A average daily wage rate 平均每日工资率
M`l.t -ut average expenditure pattern 平均开支模式
D)d~3`=# average growth rate 平均增长率
sxt-Vs7+6 average net fixed assets 固定资产平均净值
(t4&,W_spA average of relatives 相对价格平均数
8:/e
GM average price 平均价格
<-u8~N@43W average propensity to consume 平均消费倾向；一般消费倾向
)'4k|@ 8| average propensity to save 平均储蓄倾向；一般储蓄倾向
1[yq0^\]M[ average rate 平均率
o5Q {/ average revenue 平均收入；平均收益
^/U|2'$'>E average stock 平均库存；平均存货
f4PIoZ e average yearly rent 平均年租
/, ! B2 avoidance of double taxation 避免双重课税
7=DjI ~ avoidance of tax 避税
