A:
H>C=zo,oiC A share Ａ股；甲类股份
olcDt&xv] abatement of tax 减税；减扣免税额
Uz7<PLxd ABN AMRO Bank N.V. 荷兰银行
)X!,3Ca{43 above-the-line expenditure 线上项目支出；经常预算支出
O@P"MXEG above-the-line receipt 线上项目收入；经常预算收入
t^L] /$q ABSA Asia Limited 南非联合亚洲有限公司
5X+A"X
; C absolute change 绝对数值变更
#1[u (<AS absolute expenditure 实际开支
rs.) CMk53 absolute guideline figure 绝对准则数字
=T_g}pu absolute interest 绝对权益
BuwY3F\-O absolute order of discharge 绝对破产解除令
Xeaj xcop# absolute profit margin 绝对利润幅度
[gB+C84%% absolute value 实值；绝对值
F\!
`/4 absolutely vested interest 绝对既得权益
{8aT V}Ha2 absorbed cost 已吸收成本；已分摊成本
B1STG L`nK absorption 吸收；分摊；合并
l^qI, M absorption rate 吸收率；摊配率；分摊率
_j3f Ar(V ACB Finance Limited 亚洲商业财务有限公司
|{8Pb3#U acceptable form of reciprocity 合理的互惠条件
62 6r^ c= acceptable rate 适当利率；适当汇率
rGO8!X 3d acceptance agreement 承兑协议
:-'qC8C acceptance for honour 参加承兑
]{iQ21`a- acceptor 承兑人；接受人；受票人
:% .D78& acceptor for honour 参加承兑人
MJvp6n accident insurance 意外保险
nR~(0G,H Accident Insurance Association of Hong Kong 香港意外保险公会
nwWJ7M,A accident insurance scheme 意外保险计划
}*-@!wc-N accident year basis 意外年度基准
<q SC#[xu accommodation 通融；贷款
nlYNN/@" accommodation bill 通融票据；空头票据
1qch]1
^G accommodation party 汇票代发人
HhpDR account balance 帐户余额；帐户结余
JO;Uus{? account book 帐簿
8RX&k account collected in advance 预收款项
pGZ8F account current book 往来帐簿
q@qsp&0/ account of after-acquired property 事后取得的财产报告
Zh,71Umz account of defaulter 拖欠帐目
_^;Z ~/. account payable 应付帐款
#jk_ 5W account payee only [A/C payee only] 只可转帐；存入收款人帐户
rc{v$.o0 account receivable 应收帐款
k\IbIv7?i account receivable report 应收帐款报表
"{n&~H` account statement 结单；帐单；会计财务报表
p[-O( 3Y account title 帐户名称；会计科目
Q@niNDaW2 accountant's report 会计师报告
:t[_:3@ Accountant's Report Rules 会计师报告规则
=WLY 6)]A accounting and auditing procedure 会计与审计程序；会计与核数程序
;,TFr}p` Accounting Arrangements 《会计安排》
y*? Jui Q accounting basis 会计基础
%$I;{ -LD accounting by Official Receiver 破产管理署署长呈交的帐目
%RVZD#zr Accounting Circular 《会计通告》
6mE\OS-I accounting class 会计类别
|zU- KGO& accounting date 记帐日期；会计结算日期
XkqCZHYkS accounting for money 款项核算
I*&8^ r:A Accounting Officer 会计主任
"8/,Y"W" accounting period 会计报告期；会计期
qLCR ] _* accounting policy 会计政策；会计方针
N;d] 14| accounting practice 会计惯例
u y+pP!< accounting principle 会计准则
=vPj%oLp'a accounting record 会计记录
So ;<6~ accounting report 会计报告
I|OoRq Accounting Services Branch [Treasury] 会计事务部〔库务署〕
92c HwWZ! Accounting Society of China 中国会计学会
T+$[eWk"a accounting statement 会计报表
B[}6-2<>?C accounting system 会计制度；会计系统
H.;Q+A,8^ accounting transaction 会计事项；帐务交易
\!(zrfP{( accounting treatment 会计处理
ZC ?Xqp accounting year 会计年度
n|hN M?v accretion 增值；添加
G B^B r6 accrual 应计项目；应累算数目
9$Y=orpWxr accrual basis 应计制；权责发生制
83m3OD_y accrual basis accounting 应计制会计；权责发生制会计
~>G^=0L T accrue 应累算；应计
p dMc}=K accrued benefit 应累算利益
@d_M@\r=j accrued charges 应计费用
KXrjqqXs accrued cumulative preference share dividend 应累算的累积优先股股息
i@q&5;%% accrued expenses 应累算费用
)_:NLo: accrued interest payable 应付利息；应计未付利息
1cDF!X] accrued interest receivable 应收利息；应计未收利息
Fcx&hj1gQ accrued right 累算权益
}qUX=s
GG accruing profit 应累算的利润
NRuNKl.v accumulated fiscal reserve 累积财政储备
Fu~j8K accumulated profit 累积利润；滚存溢利
o4;(Zi#Z accumulated reserve 累积储备
gr{ DWCK accumulation of surplus income 累积收益盈余
z{543~Og59 acquired assets 既得资产
ni<(K
0~ acquisition 收购；购置；取得
~,Qp^"rlW acquisition cost 购置成本
E$e5^G9 acquisition expenses 购置费用
fJ\[*5eiS acquisition of 100% interest 收购全部股权
6b,V;#Anj acquisition of control 取得控制权
[; N'=]` acquisition of fixed assets 购置固定资产
NlqImM=r, acquisition of shell “买壳”
>~f]_puT acquisition price 收购价
d5b%
W3 act of God 天灾
N[hG8f acting partner 执事合伙人
QP x^_jA active market 买卖活跃的市场；交投畅旺的市场；旺市
:3PH8TL active partner 积极参与的合伙人
rOYx
b }1 active trading 交投活跃
MA\V[ 32H actual circulation 实际流通
h1 RSVp+?n actual cost 实际成本
<v2;p}A actual expenditure 实际开支；实际支出
)+^+s d actual income 实际入息；实际收入；实际收益
~Ei<Z`3}7" actual market 现货市场
+ 3gp%` c4 actual price 现货价；实际价格
=w JX 0A| actual profit 实际利润
@WhHUd4 s actual quotation 实盘；实际价位；实际报价
= M1I> actual year basis 按实际年度计算
{:s f7 actuals 实货
qK+5 NF| actuarial investigation 精算调查
Sdo -nt actuarial principle 精算原则
UG^q9 :t actuarial report 精算师报告
mDWG7 Asp Actuarial Society of Hong Kong 香港精算学会
i%/+5gq actuarial valuation 精算师估值
x; S @bY actuary 精算师
S/ *E,))m ad referendum agreement 暂定协议；有待覆核的协定
gUlo]!$ ad valorem duty 从价税；按值征税
+|v90ed ad valorem duty system 从价税制
~o( ad valorem fee 从价费
wkq 66? ad valorem tariff 从价关税
.}t
e>]A* additional allowance 额外免税额
9$t( & z= additional amount for unexpired risk 未过期风险的额外款额
Gdw VtqbX additional assessable profit 补加应评税利润
e.C)jv6qr additional assessment 补加评税
x2EUr,7 additional commitment 额外承担
F
[M,]? additional commitment vote 额外承担拨款
}k0_5S additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
s iaG'%@*r additional dependent parent allowance 供养父母额外免税额
Gt1U!dP additional provision 额外拨款
PCvWS.{ additional stamp duty 附加印花税
! if additional tax 补加税罚款；补加税款
pmM9,6P4@ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
!1k_PY5) adjudged bankrupt 被裁定破产
SBpL6~NW adjudicated bankrupt 裁定破产人
\zY!qpX< adjudication fee 裁定费；评定印花税额手续费；评估契据费
w
xH7? tsf adjudication of bankruptcy 裁定破产；宣告破产
4 5e~6", adjudication of insolvency 裁定无力偿还债务
7v kL1IA adjusted actual 经调整的实数；调整后的实数
s%S adjusted current assets 经调整的流动资产；调整后的流动资产
Hz~zu{;{J adjusted figure 经调整的数字；调整后的数额
g-A-kqo9 adjusted liabilities 经调整的负债；调整后的负债
r$1Qf}J3= adjusted loss 经调整的亏损；调整后的亏损
yevPHN"M 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
)4OxY[2J adjusted profit 经调整的利润；调整后的利润
{=Wg zP adjusted surplus 经调整的盈余额；调整后的盈余额
yfSmDPh adjusted value 经调整的价值；调整后的价值
hM{bavd adjustment 调整；修订；理算〔保险〕
3F3A%C% adjustment centre 调剂中心
i. "v4D adjustment lag 调整过程的时间差距；调整时差
8y L Y adjustment mechanism 调整机制
zda 3
,U2o adjustment of loss 亏损调整
UZMd~ | adjustment process 调整过程；调整程序
uT{ q9=w adjustment range 调整幅度
uD'6mk* administered exchange rate 受管制汇率
&&+H+{_Q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
]'}L 1r administration expenses 行政费用
)UR7i8]!0 administration fee 手续费；行政费
QY/w administration in bankruptcy 破产管理
zdYj F| administration order 遗产管理令
r"
y.KD^ administrator 管理人；遗产管理人
2: kH[ # administrator of the estate 遗产管理人
O?2DQY?jT admission of debt 债项承认书
+R &g qja admission of proof 接纳债权证明
NJ <F >3 advance 放贷款项；垫付款项；预支款项；预付款项
Q?vlfZR `8 advance account 暂支帐目；预付款帐户
(e~N q advance compensation 预付补偿金
X,
n: ,' advance from shareholder 股东垫款
6t$8M[0-U advance pending reimbursement 预支以待日后付还
khe}*y advanced economy 先进经济体系
u[YGm:} advancement 预付；预付财产
L_T5nD^D advances warrant 垫款令
)2.Si# advancing 贷出
M-71 1|eGI adverse balance 逆差
# ] QZ adverse exchange 逆汇
wj,=$RX advertisement addressed to shareholders 在报章刊登的致股东通告
+whDU 2 " advice for collection 托收通知书
q 1,~ advice of drawing 提款通知书；汇票通知书
<YY 1 4p advice of payment 付款通知
#a6iuO0I Advisory Committee [Securities and Futures Commission]
$mI Loy
B, 谘询委员会〔证券及期货事务监察委员会〕
!zo{tI19 Advisory Committee on Diversification 经济多元化谘询委员会
a9gLg
& affidavit 誓章；遗产申报誓章
Cr Lrw T affidavit of no receipt 述明无收款的誓章
^sw?gH* affiliate 联号；联营公司；附属公司
";F'~}bDA affiliated company 附属公司；联号；联营公司
i@yC-))bY affirmation [estate duty] 非宗教式宣誓〔遗产税〕
s_Sk0}e affordability 负担能力
;TYBx24vD' African Development Bank [AfDB] 非洲开发银行
K-4PI+qQ\ after-acquired property 事后取得的财产
_b 0& !l<
after-hours dealing 市后交易
n S=W 1zf after-tax profit 税后盈利；税后利润；税后溢利
1#x0 q:6 agency agreement 代理协议
Da|z"I
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D~m*!w* agency fee 代理费
q m}@!z^ Agency Law 《代理法》
d 0D] Q agent 代理人；承销人
^!d3=}:0 agent of company 公司代理人
iTwm3V
P agent's fee 代理人费；经纪费
;pAK_> aggregate 总计；总数；总体数字
>7| VR:U?B aggregate amount 总款额；总额
Ac@VGT :9 aggregate assets and liabilities 总体资产与负债
s[jTP(d)8 aggregate at constant price 按固定价格计算的总体数字
uT"rq:N aggregate demand 总需求
G\i9:7 ` aggregate gross position 总持仓量
9w"*y#_ aggregate limit 总限额
zPO9! ?7| aggregate of salaries tax 合计薪俸税
V! Uc( aggregate performance 总体表现；总体业绩
6m93puY`7 aggregate supply 总体供应
K1KreYlF aggregate surplus 总盈余
]k S G R aggregate total 整体总额
L0,'mS aggregate value 总值；合计价值
2G7 Wi!J aggregated basis 合计基准
&d!GImcxQ aggregated net chargeable income 合计应课税入息实额
>Tgv11[ aggregation 合并计算；合计；总和
ll^#JpT[S aggregation of incomes of husband and wife 夫妇入息合并计算
<I? Zk80 aggregation of property 财产的总和
-RwE% cr agio 差价；贴水
1zv'.uu., Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
:;}P*T*PU Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
?}oFg#m-<L 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
`?]k { l1R Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
9{l}bu/u 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
dPlV>IM$z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
T)/eeZ$ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
0J9x9j`&j agreement for a settlement 授产协议
lA]8&+,ZM agreement for assignment 转让协议
?,mmYW6TjB agreement for sale 售卖协议；买卖协议
kP:!/g agreement for sale and purchase 买卖协议
iS^QTuk3% agreement for the payment of interest 支付利息协议
uRvP hkqm agreement for the repayment of money 还款协议
';CNGv - agreement of reinsurance 再保险协议
0mE 0 j Agricultural Bank of China 中国农业银行
Ud?Q%) X air passenger departure tax 飞机乘客离境税
^qs $v06 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
t Q)qCk07 airport tax 机场税
_6Sp QW alcohol duty 酒精税
B\~}3!j alienation 让与；让渡；转让
oJ^P(] dw alimony 生活费；赡养费
X ?O[r3< All Ordinaries Index [AOI] 所有普通股指数
K;?+8(H all risks 全险；综合险
y[;>#j$ All Sales Record for Stock Market 《股票市场成交报告》
l?e. 9o2- Allied Capital Resources Limited 新联财务有限公司
I7onX,U + all-items index [Consumer Price Index] 总指数〔消费物价指数〕
="+#W6bZT allocation letter 拨款信件
z/-=%g >HA allocation of fund 分配款项；预留款项
d]9z@Pd allocation of profit 利润分配；溢利分配
2 /?|&[ allocation warrant 拨款令
ch]IzdD allotment 分配；配股
#a#F,ZT allotment notice 股份配售通知；配股通知
KlEpzJ98 allotment of shares 股份分配
7CysfBF0g allowable 可获宽免；免税的
:WEDAFq0 allowable business loss 可扣除的营业亏损
C|bET allowable expenses 可扣税的支出
>4TO=i allowance 免税额；津贴；备抵；准备金
i-1op> Y allowance for debts 债项的免税额
`5*}p#G allowance for depreciation by wear and tear 耗损折旧免税额
sHj/; allowance for funeral expenses 殡殓费的免税额
3o*YzwRt allowance for inflation 为通货膨胀而预留的款项；通胀准备金
- ). C allowance for repairs and outgoings 修葺及支出方面的免税额
)0`C@um allowance to debtor 给债务人的津贴
8 1F9uM0 alteration of capital 资本更改
vM={V$D& alternate trustee 候补受托人
e\rp)[> ' amalgamation 合并
Rq -ZL{LR7 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
- "x$ZnHU ambit of charges 征税范围；收费范围
E .h*g8bXe amended valuation 经修订的估值
0GwR~Z}Z American Commodities Exchange 美国商品交易所
43cE`9~ American Express Bank Limited 美国运通银行
). O)p9 American Stock Exchange 美国证券交易所
KNl$3nX amortization 摊销
0GL M(JmK amount due from banks 存放银行同业的款项
~%oR[B7=| amount due from banks abroad 存放海外银行同业的款项
Eci\ a] amount due from holding companies 控股公司欠款
P55fL-vo|} amount due from local banks 存放本港银行同业的款项
}>\C{ClI amount due to banks 银行同业的存款
kh<2BOV amount due to banks abroad 海外银行同业的存款
F4QVAOM]U amount due to holding companies 控股公司存款
:jf3HG amount due to local banks 本港银行同业的存款
&{:-]g\ amount due to outport banks 外埠银行同业的存款
gXU8hTd8 amount for note issue 发行纸币的款额
u8^lB7! e/ amount of bond 担保契据的款额
T{ "(\X$ amount of consideration 代价款额
l/D }
X amount of contribution 供款数额
_c07}aQ ], amount of indebtedness 负债款额
i b m4fa amount of principal of the loan 贷款本金额
(7Q o amount of rates chargeable 应征差饷数额
hH.G#-JO amount of share capital 股本额
~*7] r`6\@ amount of sums assured 承保款额
GgU/ !@ amount of variation 变动幅度
g(g& TO amount of vote 拨款数额
[g,}gyeS( amount payable 应付款额
\V:^h [ad amount receivable 应收款额
z?zL9 7H Amsterdam Stock Exchange 阿姆斯特丹证券交易所
>_}
I.\ X analysis 分析
}H2 R3icE ancillary risk 附属风险
qs6 aB0ln annual account 周年帐目；周年帐目报表；年度决算；年结
3|7QU ld annual accounting date 年结日期
%<5'=t'|-U annual allowance 每年免税额；年积金；年度津贴；年津
|Tw~@kT@ annual balance 年度余额
AA_%<zK annual disposable income 每年可动用收入
7)m9"InDI annual estimates 周年预算
b>k y annual fee 年费
:Ud F annual general meeting 周年大会
}Z>)DN=+ annual growth rate 年增率；每年增长率
`oJ [u:b annual long-term supplement 长期个案每年补助金
2%1hdA< annual pensionable emolument 可供计算退休金的年薪
pAEx# ck annual report 年报
~[: 2I Annual Report on the Consumer Price Index 《消费物价指数年报》
t^HRgY'NjM annual return 周年报表；周年申报表；每年报税表格
*j=%
# Annual Return Rules 《周年报表规则》
G byJ: annual review of consumer prices 每年消费物价回顾
Ac6=(B annual roll-forward basis 逐年延展方式
%y@AA>x! annual salary 年薪
g0H[*"hj annual statement 年度报表；年度决算表
'qi }| I 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
P>L +t`' annuitant 年金受益人
E^PB)D(. annuity 年金
a.'*G6~Qgw annuity contract 年金合约
^.tg 7%dJ annuity on human life 人寿年金
b6[j%(
antecedent debt 先前的债项
qR.Q, (b| ante-dated cheque 倒填日期支票
N!3 2 wJ anticipated expenditure 预期开支
^8tEach anticipated net profit 预期纯利
C~[,z.FvO anticipated revenue 预期收入
)"LJ
hLg anti-inflation measure 反通货膨胀措施
SuznN
L=/$ anti-inflationary stance 反通货膨胀立场
Cw%{G'O apparent deficit 表面赤字
c,22*.V/ apparent financial solvency 表面偿债能力
zi:BF60]= apparent partner 表面合伙人
0V]s:S application for personal assessment 个人入息课税申请书
]Dzlp7 Y} application of fund 资金应用
=sFTxd_"iQ application to release as liquidator and to destruct the books of accounts and documents
mmsPLv 6 申请免除清盘人职务及毁灭帐簿与文件
wBzC5T%, appointed actuary 委任精算师
67TwPvh appointed auditor 委任核数师；委任审计师
>/\'zi]L appointed trustee 委任的受托人
f::Dx1VcX appointer 委任人
' yth'[ apportioned pro rata 按比例分摊
B *vM0 apportionment 分配；分摊
H]!"Zq k Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
>p/`;Kq@ apportionment formula 分摊方程式
51u0]Qx;fm apportionment of estate duty 遗产税的分摊
Bt#N4m[X*| appraisal 估价；评估
zX~MC?,W1 appreciable growth 可观增长
l,: F appreciable impact 显着影响
Q&&@v4L appreciable increase 可观增长
JRFtsio* appreciation 增值；升值
v:p} B$ appreciation against other currencies 相对其他货币升值
g>sSS8R O appreciation of the exchange value of Hong Kong dollar 港元汇值上升
z2c6T.1M appreciation tax 增值税
{$r[5%L\H appropriation 拨款；拨用；拨付
5IN(|B0 appropriation account 拨款帐目
F?cK- . Appropriation Bill 拨款法案
}Lv;! appropriation-in-aid system 补助拨款办法
2tLJU Z1 approved assets 核准资产
n(Uyz`qE approved basket stock 认可一篮子证券
:4s1CC+@\ approved budget 核准预算
_U0f=m approved charitable donation 认可慈善捐款
1}37Q&2 approved charitable institution 认可慈善机构
M;NX:mX9 approved currency 核准货币；认可货币
6RM/GM approved estimates 核准预算
_6Ha approved estimates of expenditure 核准开支预算
9kojLqCT approved overseas insurer 核准海外保险人
7KPwQ?SjT approved overseas trust company 核准海外信托公司
$N\Ja*g approved pooled investment fund 核准汇集投资基金
F"< v aqT2 approved provident fund scheme 认可公积金计划
ccnK#fn v approved provision 核准拨款
[Yyk0Qv|4 approved redeemable share 核准可赎回股份
-+5 >|N# approved regional stock 认可地区性证券
s(^mZ
-i approved retirement scheme 认可退休金计划
.o8t+X'G approved subordinated loan 核准附属贷款
&R siVBA arbitrage 套戥；套汇；套利
q =Il|Nb> arbitrageur 套戥者；套汇者
H[UlY?&+ arbitrary amount 临时款项
w*!aZ,P arrangement 措施；安排；协定
RyN s6 arrears 欠款
jIF
|P- arrears of pay 欠付薪酬
`kr?j:g arrears of revenue 逾期未收税款；逾期未收的帐项
]{ kPrey articles of association 组织章程；组织细则；组织章程细则
HqTjl4ai Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
P_dJZ((X ascertainment of profit 确定利润
nd (S3rct& "Asia Clear" “亚洲结算系统”
e*!kZAf Asia Commercial Bank Ltd. 亚洲商业银行有限公司
V,9cl, z+ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
rbQR,Nf2x Asian Development Fund [ADF] 亚洲发展基金
CNIsZ v@Q Asian dollar bond 亚洲美元债券
RL< c>PY Asian dollar market 亚洲美元市场
Ha ]YJ} Asian dollar rate 亚洲美元利率
5?L<N:;J_ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
q9NoI(]e Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
_FEF x asked price 沽盘；喊价；索价；卖方报价
Nluoqo ac assessable income 应评税入息
X@f}Q`{Ymj assessable loss 应评税亏损
2[CdZ(k]5 assessable profit 应评税利润
iO[ <1? assessable value 应评税值
I l.K"ll assessed profit 估定利润
>f'g0g assessed value 经评估价值
&/b~k3{M_ assessment 评税；评定；估价；评税单
MPk5^ua: assessment number 评税编号；估价编号
rs.M]8a2{& assessment of additional tax 补加税评税
8V(pugJ assessment of performance 业绩评估；实绩评价
X?$_Sd"G+5 Assessor 评税主任
<t,x RB k asset price bubbles 资产价格泡沫
ZB&6<uw asset-backed securities 具资产保证的证券
MfQ!6z E assets accretion 资产增值
L+QLLcS~EM assets and liabilities 资产与负债
Fx+*S3==%e assets betterment statement 资产递增表；资产改进表
Ev P{p assets lending 实物放款；有抵押贷款
{iLT/ i% assets of the company passing on the death 死者去世时转移的公司资产
}75e:w[ assets pledged as security for liabilities 用作负债抵押的资产
=2 kG%9 assets portfolio 资产投资组合
E E'!|N3 assets price 资产价格
d[35d J7F assets quality 资产质素
_2nx^E(pd assets realization 资产变现
;$tSb ~K+ assets refinancing arrangement 资产再集资安排
Z8oK2D w assets securitization 资产证券化
,(4K4pN assets situated outside Hong Kong 在香港以外地方的资产
M[u A@ assets stripping 削减资产；拆卖资产
6&-(&( _ assets value 资产值
HmwT ~ assignee 承让人
LK"69Qx?5q assignment 转让；转让书；转让契
* 4Izy14e assignment of interest 权益转让
yZ`wfj$Jj assignment of letters patent and trade mark 专利证书及商标转让
Y<rU#Z #T assignment of property 物业转让；物业转让书
Uwi7) assignment right 转让权
q]M0md assignor 转让人
X76e&~ associate 有联系的人；有关连人士；相联者；合伙人；联系人
}T$p)" Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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{"?%Ku# associate member 附属会员
AK #1]i~ associated body corporate 相联法人团体
'=6\v! associated company 相联公司；联属公司
;\l,5EG associated corporation 相联法团
{_Gs *<. Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ZW }_Q s 公认会计师公会〔英国〕
mQ=#nk$~g Association of Futures Exchange Brokers 香港期货经纪协会
L: 8q8i Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
IMfqiH) association of underwriters 承保人组织
c=+!>Z&i$G assumption of control 接管
)0R'(# assurance 担保；保险；转易；转易书
)Beiu* assurance of interest 权益的转易
"T"h)L< at 19XX price 按一九ＸＸ年价格计算
g4@ lM"|S at a discount 按赔价计算；按贴水价格计算；打折扣
``Un&-Ms at a premium 按溢价计算；按升水价格计算
L^F y#p at call 通知付款；按通知
(M
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"Yca%: at constant price 按固定价格计算
@]#1(9P at cost 按成本计算
w- {c.x at current market price 按当时市价计算；按现时市价计算
p"Z-6m~ at current price 按当时价格计算；按现时价格计算
eN~=*Mn(za at factor cost 按要素成本计算；按生产要素成本计算
3{h_&Gbo'D at money-of-the-day price 按付款当日价格计算
!L8#@BjU at or better 按指定或较佳价位〔买卖指令〕
$pudoAO at par 按面值计算；平价
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'8J.R at sight 见票即付
PzR[KUK at the close 按收市盘
9$m|'$p3sG at the opening 按开市盘
C/&-l{7 attestation 见证；见证条款
,=mS,r7 at-the-money option 平价期权
w'3iY,_ufC attorney 受权人；受托代表人
h65 -s attornment 新拥有人承认书
M:6"H%h,W attributable profit 可归属利润
N"y)Oc a{ attributable share value 可归属股份价值
TBrPf-Xr Auckland Stock Exchange 奥克兰证券交易所
Y)a^(!<H< auction 拍卖
V#}kwON auctioneer 拍卖商
Yir
[!{ audit 审计；核数
r(2uu Audit Commission 审计署
Q1l ' 7N Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
c7E11 \%&Z 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Z*2 Vpnqh\ audit review 帐目审查
?KI, cl Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
lUiL\~Gq audited account 审计帐目；经审计的帐目
Zoc0!84<z audited annual account 经审计的周年帐目
N{~Y J$!8 audited balance sheet 经审计的资产负债表
,-e {(L auditor 核数师；核数主任；审计师
E=w1=,/y auditor's certificate 核数师证明书；审计师证明书
/ Qk 4 auditor's report 核数师报告；审计师报告
c\V7i#u[d; Aussie bond 澳元债券
bD8Gwi=iiu austerity budget 紧缩预算
,<p}o\6 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
.q 3/_* Australia All Ordinaries Index 澳洲所有普通股票指数
wuJ4kW$ Australian Dollar [AUD] 澳元
;{o|9x| Australian Options Market 澳大利亚期权市场
q8Z<{#oXu Australian Securities Commission 澳洲证券事务监察委员会
SN!? }<|U Australian Society of Certified Practising Accountants 澳洲执业会计师公会
RlDn0s Australian Stock Exchange 澳大利亚证券交易所
9pxc~= Austrian Schilling [ATS] 奥地利先令
x~j`@k,; authentication 认证；鉴证
Gm.]sE?. authority to purchase 委托购买证；委购书
a+T.^koY authorization 认可；核准；授权；授权书
K>l~S DcZ3 authorization by direction 指示授权
78H' a x9m authorization by instruction 指令授权
_OC <[A authorization by warrant 令状授权
Q'mM3pq4r authorization of unit trust 单位信托的认可
kd$D 3S ^{ authorized agent 指定代理人
az|N-?u authorized capital 法定资本
5j-YM authorized clerk 出市员
^B 2
-) authorized dealer 认可交易商
\A6B,|@ authorized financial institution 认可财务机构
*%t^;& x? authorized fund 认可基金
_aMPa+D=P authorized fund house 获授权的基金公司；认可基金公司
Yr=Y@~ XL authorized institution 认可机构
h @]XBv authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Bv%GJ*>> authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
l /
; authorized insurer 获授权保险人；获认可承保人
h@WhNk7"xa authorized investment 特准投资项目
?r+- authorized person 获授权人
{ Z5nGG authorized representative 获授权代表
'W,jMju authorized share capital 法定股本
-n<pPau2 automated quotation system 自动报价系统
Y~E `9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
3% ;a)c;D 自动交易系统〔香港期货交易所有限公司〕
([LSsZ]sj automatic adjustment mechanism 自动调整机制
4u47D$ = automatic adjustment system 自动调整系统
["e3Ez Automatic Clearing House 自动票据交换所
U\<?z Dw automatic exchange rates accumulation system 自动化汇率累集系统
PO 7Lf#9] Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
/mu*-,a eX automatic teller machine [ATM] 自动柜员机
=;& yd';k autopay 自动转帐
pK'V9fD5J available assets 可用资产
#7YY<)
xt} available fiscal reserve 现存财政储备
b e ^6i: available profit 可用利润
9 lH?-~ 9 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
a1y-3 z average 平均；平均数；海损
} c }_<#I average basic salary 平均基本薪金
w+E,INd i average consumer expenditure 平均消费开支；一般消费开支
pKrN:ExB"\ average cost 平均成本
jc f #6 average cost of land production 增辟土地平均成本
EeRX+BM, average daily turnover 平均每日成交额
c [ 1oww average daily wage rate 平均每日工资率
V0XvJ
average expenditure pattern 平均开支模式
6}Y#= } average growth rate 平均增长率
O ,h ;hQZ average net fixed assets 固定资产平均净值
z}ddqZ27G$ average of relatives 相对价格平均数
Zt.|oYH$ average price 平均价格
7 uKY24 average propensity to consume 平均消费倾向；一般消费倾向
`o8/(`a average propensity to save 平均储蓄倾向；一般储蓄倾向
'>s sqBnI average rate 平均率
M |`U"v O average revenue 平均收入；平均收益
[ )dXI IM average stock 平均库存；平均存货
C" T;Qp~B average yearly rent 平均年租
Nyj( 0W avoidance of double taxation 避免双重课税
,1CIBFY avoidance of tax 避税
