A:
bc+~g>o A share Ａ股；甲类股份
I :~KF/q abatement of tax 减税；减扣免税额
vb o| q [z ABN AMRO Bank N.V. 荷兰银行
7W Eh'(` above-the-line expenditure 线上项目支出；经常预算支出
kIC $ai6. above-the-line receipt 线上项目收入；经常预算收入
O\3
L x ABSA Asia Limited 南非联合亚洲有限公司
|4$.mb.
absolute change 绝对数值变更
8OS@g pz absolute expenditure 实际开支
)[t zAaP7 absolute guideline figure 绝对准则数字
(-<s[VnXP absolute interest 绝对权益
%anY'GK absolute order of discharge 绝对破产解除令
fU6O: - absolute profit margin 绝对利润幅度
{Xw6]d absolute value 实值；绝对值
9.:]eL absolutely vested interest 绝对既得权益
`l#|][B)g$ absorbed cost 已吸收成本；已分摊成本
=:w]EpH" absorption 吸收；分摊；合并
`u<\
4&W absorption rate 吸收率；摊配率；分摊率
G_vcuCHm ACB Finance Limited 亚洲商业财务有限公司
~CtLSyB acceptable form of reciprocity 合理的互惠条件
;\N ) RZ acceptable rate 适当利率；适当汇率
lx'^vK% F acceptance agreement 承兑协议
} @)r\t4m acceptance for honour 参加承兑
Li'>pQ+ acceptor 承兑人；接受人；受票人
Z<yLu'48)A acceptor for honour 参加承兑人
vz$_Fgsc. accident insurance 意外保险
{^5LolCCH Accident Insurance Association of Hong Kong 香港意外保险公会
F
K7cDaI accident insurance scheme 意外保险计划
v>XAzA accident year basis 意外年度基准
4# L}& accommodation 通融；贷款
yt5 Sy accommodation bill 通融票据；空头票据
s6DmZ ^Y% accommodation party 汇票代发人
@5[" L account balance 帐户余额；帐户结余
>3C4S account book 帐簿
y[D8r Fw account collected in advance 预收款项
f:\)oIW9Kk account current book 往来帐簿
46^9O
5J account of after-acquired property 事后取得的财产报告
>U~{WM$"Y account of defaulter 拖欠帐目
`{Jo>L . account payable 应付帐款
a-cLy*W,~ account payee only [A/C payee only] 只可转帐；存入收款人帐户
Lhts4D/V7 account receivable 应收帐款
rIh"MQvi[ account receivable report 应收帐款报表
\&6^c= 2= account statement 结单；帐单；会计财务报表
@#j?Z7E| account title 帐户名称；会计科目
iL$~d@AEn accountant's report 会计师报告
F I(iqSJ6 Accountant's Report Rules 会计师报告规则
d3[O!4<T accounting and auditing procedure 会计与审计程序；会计与核数程序
>=6 j: Accounting Arrangements 《会计安排》
h 7P<3m} accounting basis 会计基础
n@JZ 2K4 accounting by Official Receiver 破产管理署署长呈交的帐目
'^{:HR#i Accounting Circular 《会计通告》
hZ[(Ik]*Zd accounting class 会计类别
Ah? ,9r=U accounting date 记帐日期；会计结算日期
^t $xR_ accounting for money 款项核算
@^2?97i
c Accounting Officer 会计主任
O x),jc[/ accounting period 会计报告期；会计期
=d*5TyAcu accounting policy 会计政策；会计方针
t=;P1d?E; accounting practice 会计惯例
8ofKj: W ] accounting principle 会计准则
rjo1 accounting record 会计记录
N^TE
;BM accounting report 会计报告
@ Y &UP Accounting Services Branch [Treasury] 会计事务部〔库务署〕
'!DS3zEeLS Accounting Society of China 中国会计学会
tP. jJC~ accounting statement 会计报表
H{BP7!t[V accounting system 会计制度；会计系统
]aMeMhe- accounting transaction 会计事项；帐务交易
sQXj?5! accounting treatment 会计处理
iW9o-W
a accounting year 会计年度
<k'% rz accretion 增值；添加
\C}_l+nY accrual 应计项目；应累算数目
,J4rKGG accrual basis 应计制；权责发生制
Yo*.? Mq' accrual basis accounting 应计制会计；权责发生制会计
S]x\Asj;w accrue 应累算；应计
fP KF U accrued benefit 应累算利益
fEB&)mM accrued charges 应计费用
-<{;.~nI. accrued cumulative preference share dividend 应累算的累积优先股股息
_/5#A+ ? accrued expenses 应累算费用
q2e=(]rKE{ accrued interest payable 应付利息；应计未付利息
mUdj2vB$+' accrued interest receivable 应收利息；应计未收利息
di4> Ir~] accrued right 累算权益
'JRYf;9c accruing profit 应累算的利润
6%B) accumulated fiscal reserve 累积财政储备
V sQ~Y,7 accumulated profit 累积利润；滚存溢利
)?MUUI : accumulated reserve 累积储备
eUVhNg accumulation of surplus income 累积收益盈余
m>9j dsqB acquired assets 既得资产
]2 acquisition 收购；购置；取得
5L y Wg2 acquisition cost 购置成本
b[rVr
J acquisition expenses 购置费用
KQTv5|$? acquisition of 100% interest 收购全部股权
T&nIH[}v acquisition of control 取得控制权
{fI"p;| acquisition of fixed assets 购置固定资产
+A-z>T( acquisition of shell “买壳”
T9\G,;VQ7/ acquisition price 收购价
]S 3l' " act of God 天灾
fZavZ\ qU acting partner 执事合伙人
,92wW&2 active market 买卖活跃的市场；交投畅旺的市场；旺市
6 hiWgbE active partner 积极参与的合伙人
7V2xg h!W active trading 交投活跃
t Uk)S actual circulation 实际流通
ECk*
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#Dp]S, e actual expenditure 实际开支；实际支出
K"jS,a?s 6 actual income 实际入息；实际收入；实际收益
J3XrlSc actual market 现货市场
Tn"^`\m actual price 现货价；实际价格
uE,g|51H/ actual profit 实际利润
tF:AqR: (~ actual quotation 实盘；实际价位；实际报价
w_P2\B^ actual year basis 按实际年度计算
R.Kz n J actuals 实货
6E{(_i actuarial investigation 精算调查
2&zklXuo: actuarial principle 精算原则
(9Of,2]&E actuarial report 精算师报告
X$*]$Ge> Actuarial Society of Hong Kong 香港精算学会
K/0Wp % actuarial valuation 精算师估值
L./{^) actuary 精算师
ML.|\:r* ad referendum agreement 暂定协议；有待覆核的协定
Nj{; ad valorem duty 从价税；按值征税
9~{,Hj1xE ad valorem duty system 从价税制
zG)vmysJ f ad valorem fee 从价费
aen0XiB6~^ ad valorem tariff 从价关税
n.=Zw2FE additional allowance 额外免税额
>o1,Y& additional amount for unexpired risk 未过期风险的额外款额
uvl>Z=
" additional assessable profit 补加应评税利润
2j&0U!DX additional assessment 补加评税
M.67[Qj~"u additional commitment 额外承担
$D W__h additional commitment vote 额外承担拨款
#A&49a3^1 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ldn KV&N additional dependent parent allowance 供养父母额外免税额
:3[;9xCHj additional provision 额外拨款
}=d}q * additional stamp duty 附加印花税
cHC4Y&&uZ additional tax 补加税罚款；补加税款
mLfY^&2Pr Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
@=6oB3tQA adjudged bankrupt 被裁定破产
bT^(D^ adjudicated bankrupt 裁定破产人
^B!()39R? adjudication fee 裁定费；评定印花税额手续费；评估契据费
_+ OCI%=: adjudication of bankruptcy 裁定破产；宣告破产
Zi}j f25 adjudication of insolvency 裁定无力偿还债务
iu.Jp92 adjusted actual 经调整的实数；调整后的实数
!j/54, adjusted current assets 经调整的流动资产；调整后的流动资产
-TS5g1 adjusted figure 经调整的数字；调整后的数额
,AH2/^:%c adjusted liabilities 经调整的负债；调整后的负债
q[(1zG%NbA adjusted loss 经调整的亏损；调整后的亏损
05Q4$P 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
biPj(D d adjusted profit 经调整的利润；调整后的利润
+DaKP)H \: adjusted surplus 经调整的盈余额；调整后的盈余额
^<3{0g-"AW adjusted value 经调整的价值；调整后的价值
2B"tT"f adjustment 调整；修订；理算〔保险〕
*j<{3$6Ii adjustment centre 调剂中心
?}U?Q7vx@@ adjustment lag 调整过程的时间差距；调整时差
w:ASB>,! adjustment mechanism 调整机制
Z gfhNI\ adjustment of loss 亏损调整
B'I_i$g4w adjustment process 调整过程；调整程序
(duR1Dz adjustment range 调整幅度
Lk WY6
?$U administered exchange rate 受管制汇率
85USMPF Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
A 8g_BLj!e administration expenses 行政费用
(Q=:ln;kM administration fee 手续费；行政费
49ehj1Se administration in bankruptcy 破产管理
cRE6/qrXGg administration order 遗产管理令
]X> I(p@ administrator 管理人；遗产管理人
$o/i /
wcj administrator of the estate 遗产管理人
U6.hH%\}@ admission of debt 债项承认书
CwD =nT5` admission of proof 接纳债权证明
' e %>Ip advance 放贷款项；垫付款项；预支款项；预付款项
{Ve3EYYm advance account 暂支帐目；预付款帐户
ix"BLn]YZ advance compensation 预付补偿金
Wt.['`c< advance from shareholder 股东垫款
5"ooam3 advance pending reimbursement 预支以待日后付还
[hV}$0#E[O advanced economy 先进经济体系
J50n
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M9G?^mW1sT advances warrant 垫款令
4I9Yr advancing 贷出
ke k/C`7 adverse balance 逆差
G'`^U}9V\ adverse exchange 逆汇
wYLodMaYH advertisement addressed to shareholders 在报章刊登的致股东通告
{y B0JL}n advice for collection 托收通知书
zK>m4+)~ advice of drawing 提款通知书；汇票通知书
\58bz<u" advice of payment 付款通知
{-Gh 62hDg Advisory Committee [Securities and Futures Commission]
L={\U3 __k 谘询委员会〔证券及期货事务监察委员会〕
^j2ve's: Advisory Committee on Diversification 经济多元化谘询委员会
1M b[S{ affidavit 誓章；遗产申报誓章
XMz*}B6GQ affidavit of no receipt 述明无收款的誓章
B@S~v+Gr affiliate 联号；联营公司；附属公司
&3J^z7kU affiliated company 附属公司；联号；联营公司
)!U@:x\K affirmation [estate duty] 非宗教式宣誓〔遗产税〕
+Jm vB6s affordability 负担能力
JTObyAoW African Development Bank [AfDB] 非洲开发银行
ex^ 9 l b after-acquired property 事后取得的财产
~0[(-4MA after-hours dealing 市后交易
0$0
215 after-tax profit 税后盈利；税后利润；税后溢利
p+5 J agency agreement 代理协议
p]<)6sZ agency expenses 代理机构的开支
T]/5aA4 agency fee 代理费
VLVDi >0i Agency Law 《代理法》
JLz32 %-M agent 代理人；承销人
a :O M I agent of company 公司代理人
n^b CrvD agent's fee 代理人费；经纪费
\ Rt FF aggregate 总计；总数；总体数字
V(:wYk?ZR aggregate amount 总款额；总额
22 ;B: aggregate assets and liabilities 总体资产与负债
+o'xyR '( aggregate at constant price 按固定价格计算的总体数字
fwmXIpteK aggregate demand 总需求
o5sw]R5 aggregate gross position 总持仓量
uF1&m5^W aggregate limit 总限额
^vTx%F aggregate of salaries tax 合计薪俸税
`7 ' ^y aggregate performance 总体表现；总体业绩
vexF|'!}0# aggregate supply 总体供应
G
B,O aggregate surplus 总盈余
u+
hRaI;v aggregate total 整体总额
8TG|frS aggregate value 总值；合计价值
h?$ J;xn aggregated basis 合计基准
cK2;)&U7 aggregated net chargeable income 合计应课税入息实额
3)L#V
. aggregation 合并计算；合计；总和
r qnxR q aggregation of incomes of husband and wife 夫妇入息合并计算
TvS<;0~K aggregation of property 财产的总和
)_OGt [_H agio 差价；贴水
Kv9FqrDj 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》
oO`a {n- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
^FQn\, 《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》
` AD} 6O+x Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
6k![v@2R 《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》
Z {:;LC Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Z_edNf }| 《香港政府和大韩民国政府关于相互促进和保护投资协定》
9+$IulOvk agreement for a settlement 授产协议
x!vyjp agreement for assignment 转让协议
xWqV~NnE agreement for sale 售卖协议；买卖协议
l' M/et{: agreement for sale and purchase 买卖协议
KATf9-Sz agreement for the payment of interest 支付利息协议
_cC1u7U9 agreement for the repayment of money 还款协议
-ah)/5j agreement of reinsurance 再保险协议
`IJ)'$pn Agricultural Bank of China 中国农业银行
Z!Z{Gm3 air passenger departure tax 飞机乘客离境税
MxUbx+_N Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
m #G,m airport tax 机场税
BOR$R}q alcohol duty 酒精税
h-sO7M0E] alienation 让与；让渡；转让
!syyOfu`} alimony 生活费；赡养费
^$C&{% All Ordinaries Index [AOI] 所有普通股指数
:VWN/ m all risks 全险；综合险
);y ZyWDV All Sales Record for Stock Market 《股票市场成交报告》
WNb2" W Allied Capital Resources Limited 新联财务有限公司
sZxTsUW all-items index [Consumer Price Index] 总指数〔消费物价指数〕
e=p_qhBt allocation letter 拨款信件
6rWq
hIaI allocation of fund 分配款项；预留款项
R,["w9 8a allocation of profit 利润分配；溢利分配
|Kjfh};-C allocation warrant 拨款令
8B-mZFXpK allotment 分配；配股
'p\&Mc_Gu allotment notice 股份配售通知；配股通知
Cg%Owe/E?0 allotment of shares 股份分配
%Tu(>vnuj allowable 可获宽免；免税的
Y~Vc|zM^( allowable business loss 可扣除的营业亏损
|pbetA4& allowable expenses 可扣税的支出
_(~LXk^C allowance 免税额；津贴；备抵；准备金
Y2tBFeW Y allowance for debts 债项的免税额
!4gHv4v ; allowance for depreciation by wear and tear 耗损折旧免税额
n[r1h=?j3 allowance for funeral expenses 殡殓费的免税额
ujN~l_ 4 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
{dP6fr1z allowance for repairs and outgoings 修葺及支出方面的免税额
$)c[FR~a allowance to debtor 给债务人的津贴
MxI*ml8z? alteration of capital 资本更改
5Ma."?rW
alternate trustee 候补受托人
o0F ,!} amalgamation 合并
[`s.fkb8 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
1*$6u5.=F ambit of charges 征税范围；收费范围
:is2 &-|x amended valuation 经修订的估值
|uz\XK American Commodities Exchange 美国商品交易所
` ~^ My~f American Express Bank Limited 美国运通银行
J %B/(v ` American Stock Exchange 美国证券交易所
V @s93kh amortization 摊销
,)!%^ ~v amount due from banks 存放银行同业的款项
ntB#2S amount due from banks abroad 存放海外银行同业的款项
,quUG S amount due from holding companies 控股公司欠款
lj8ficANo amount due from local banks 存放本港银行同业的款项
S!x;w 7j amount due to banks 银行同业的存款
?azLaAG amount due to banks abroad 海外银行同业的存款
RJd*(!y amount due to holding companies 控股公司存款
5-k gGOt amount due to local banks 本港银行同业的存款
_
W#Km amount due to outport banks 外埠银行同业的存款
&iq'V*+-\ amount for note issue 发行纸币的款额
\ZhkOl amount of bond 担保契据的款额
|+JO]J#bc amount of consideration 代价款额
)c1Pj#| amount of contribution 供款数额
py':36' amount of indebtedness 负债款额
6vxRam6[?? amount of principal of the loan 贷款本金额
WlY\R>x# amount of rates chargeable 应征差饷数额
n9 FA` e amount of share capital 股本额
7\$ b%A amount of sums assured 承保款额
c yP+a amount of variation 变动幅度
xh C Q Rw amount of vote 拨款数额
uPN^o.,/. amount payable 应付款额
I![/bwObG amount receivable 应收款额
m@*aA }69 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
e]ST0J" analysis 分析
TOgH~R= ancillary risk 附属风险
8tf>G( I{ annual account 周年帐目；周年帐目报表；年度决算；年结
]]`[tVaFr annual accounting date 年结日期
Z,\(bW
qF annual allowance 每年免税额；年积金；年度津贴；年津
N%q{CYF6 annual balance 年度余额
; 14Q@yrZ0 annual disposable income 每年可动用收入
fhR u- annual estimates 周年预算
]5:[6;w S annual fee 年费
IG;=
| annual general meeting 周年大会
Oml3=TV annual growth rate 年增率；每年增长率
[T)>RF annual long-term supplement 长期个案每年补助金
>Wx9a"H^( annual pensionable emolument 可供计算退休金的年薪
`mYp?N jR_ annual report 年报
LkK[,Qj Annual Report on the Consumer Price Index 《消费物价指数年报》
zL50|U0H annual return 周年报表；周年申报表；每年报税表格
d!Ws-kzE Annual Return Rules 《周年报表规则》
Yt:%)&50}- annual review of consumer prices 每年消费物价回顾
r3OtQ annual roll-forward basis 逐年延展方式
) k[XO annual salary 年薪
`WxGU annual statement 年度报表；年度决算表
N>sT@ >
) 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
U UtS me annuitant 年金受益人
TV_a(#S annuity 年金
3m21n7F4* annuity contract 年金合约
/ :BC<]s annuity on human life 人寿年金
M&",7CPD(1 antecedent debt 先前的债项
!Q%r4Nr
ante-dated cheque 倒填日期支票
z Z~t ,> anticipated expenditure 预期开支
#Q_<eo%lI* anticipated net profit 预期纯利
H15!QxD# anticipated revenue 预期收入
< 0S\P=\ anti-inflation measure 反通货膨胀措施
MIZ!+[At anti-inflationary stance 反通货膨胀立场
[xGL0Z%)t apparent deficit 表面赤字
^ yF
Wvfh4 apparent financial solvency 表面偿债能力
:x3DuQP apparent partner 表面合伙人
tpeMq - application for personal assessment 个人入息课税申请书
{- MhhRa5 application of fund 资金应用
@Xh8kvc81 application to release as liquidator and to destruct the books of accounts and documents
,O^kZ}b 申请免除清盘人职务及毁灭帐簿与文件
-)b u& appointed actuary 委任精算师
(5y* Btd= appointed auditor 委任核数师；委任审计师
A] o3 MoSt appointed trustee 委任的受托人
8F)9.s,* appointer 委任人
LS# _K - apportioned pro rata 按比例分摊
= M4wP3V/ apportionment 分配；分摊
K&dc< 4DC Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
u8<Fk
! apportionment formula 分摊方程式
u V'C_H apportionment of estate duty 遗产税的分摊
**6X9ZIX[ appraisal 估价；评估
:,/
\E appreciable growth 可观增长
m{lS-DlRg appreciable impact 显着影响
6 {3q l: appreciable increase 可观增长
9 NU-1vd~ appreciation 增值；升值
RJN
LcIm appreciation against other currencies 相对其他货币升值
o@} qPvt0 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
HC>k/Gk" appreciation tax 增值税
4`r-*Lx appropriation 拨款；拨用；拨付
ashVV~\8A appropriation account 拨款帐目
91T[@p Appropriation Bill 拨款法案
eD^ (*a>( appropriation-in-aid system 补助拨款办法
{@-tRm& approved assets 核准资产
(~b0-3s approved basket stock 认可一篮子证券
Q2@yUDd! approved budget 核准预算
" 68=dC approved charitable donation 认可慈善捐款
REk^pZ3B approved charitable institution 认可慈善机构
Dl }va approved currency 核准货币；认可货币
E`iE]O approved estimates 核准预算
:ZM=P3QZ approved estimates of expenditure 核准开支预算
n.P $E approved overseas insurer 核准海外保险人
ty9(mtH+ approved overseas trust company 核准海外信托公司
L'>0E(D approved pooled investment fund 核准汇集投资基金
jwwst\f approved provident fund scheme 认可公积金计划
,/ Y$%.Rp approved provision 核准拨款
oT}Sh4Wt. approved redeemable share 核准可赎回股份
G)9`Qn approved regional stock 认可地区性证券
*NI hYg6 approved retirement scheme 认可退休金计划
OnE~0+ approved subordinated loan 核准附属贷款
ZQ#AE VI, arbitrage 套戥；套汇；套利
cW^u4%f't' arbitrageur 套戥者；套汇者
3 +D4$Y" arbitrary amount 临时款项
|q_Hiap#a arrangement 措施；安排；协定
GsE
=5A8 arrears 欠款
(*! 4O>] arrears of pay 欠付薪酬
qKuHd~M{ 1 arrears of revenue 逾期未收税款；逾期未收的帐项
$I\ lJ8 articles of association 组织章程；组织细则；组织章程细则
<>=abgg Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
twPD'X!r ascertainment of profit 确定利润
TiI3<.a! "Asia Clear" “亚洲结算系统”
-9"[/ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
(i^<er q Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
U }}E
E~W Asian Development Fund [ADF] 亚洲发展基金
NX<Q}3c C Asian dollar bond 亚洲美元债券
n(Ry~Xu _ Asian dollar market 亚洲美元市场
[>kzQY T[ Asian dollar rate 亚洲美元利率
Yp9% u9tNq Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
_qS4Ns/4s Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.OF2O} asked price 沽盘；喊价；索价；卖方报价
X.ZY1vO assessable income 应评税入息
Z3A"G WY assessable loss 应评税亏损
-/6Ms%O assessable profit 应评税利润
5 |oi*b assessable value 应评税值
yrrP#F assessed profit 估定利润
Y2y =
P assessed value 经评估价值
BUEV+SZ4 assessment 评税；评定；估价；评税单
J)=Ts({ assessment number 评税编号；估价编号
=Xb:. assessment of additional tax 补加税评税
,V=]QHcg assessment of performance 业绩评估；实绩评价
OV $ |!n Assessor 评税主任
dxWG+S asset price bubbles 资产价格泡沫
D4QL lP asset-backed securities 具资产保证的证券
ZL- ` 3x assets accretion 资产增值
jX91=78d assets and liabilities 资产与负债
M4}zRr([.5 assets betterment statement 资产递增表；资产改进表
&uu69)u assets lending 实物放款；有抵押贷款
f1/i f:~6 assets of the company passing on the death 死者去世时转移的公司资产
At8^yF
assets pledged as security for liabilities 用作负债抵押的资产
6b=7{nLF assets portfolio 资产投资组合
>zcp(M98 assets price 资产价格
n0'"/zyc assets quality 资产质素
0]t7(P"F6 assets realization 资产变现
dIvvJk8 assets refinancing arrangement 资产再集资安排
ltG|#( assets securitization 资产证券化
k|_LF[* Z assets situated outside Hong Kong 在香港以外地方的资产
^9*Jz{e assets stripping 削减资产；拆卖资产
SV_b(wP9 assets value 资产值
)'t&LWS~ assignee 承让人
NiH.Pv)Oa' assignment 转让；转让书；转让契
#N|A@B5 x assignment of interest 权益转让
I-|1eR +3 assignment of letters patent and trade mark 专利证书及商标转让
(W $> !1~ assignment of property 物业转让；物业转让书
TInp6w+u assignment right 转让权
Wwo`R5 assignor 转让人
uF\f>E)/N% associate 有联系的人；有关连人士；相联者；合伙人；联系人
l#%G~c8x Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
*Y9' tHI associate member 附属会员
MG0d&[ associated body corporate 相联法人团体
+K*_=gHF. associated company 相联公司；联属公司
{ FNq&)#` associated corporation 相联法团
r*4@S~; Association of Chartered Certified Accountants [ACCA] [United Kingdom]
tp=/f
!bv 公认会计师公会〔英国〕
g 2&P Association of Futures Exchange Brokers 香港期货经纪协会
CjlA"_!%E Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ao)8ie association of underwriters 承保人组织
RB/;qdq R assumption of control 接管
2o9IP>#u assurance 担保；保险；转易；转易书
D,;6$Pvg^ assurance of interest 权益的转易
G_n~1? at 19XX price 按一九ＸＸ年价格计算
}h `ddo at a discount 按赔价计算；按贴水价格计算；打折扣
6I$:mHEhd at a premium 按溢价计算；按升水价格计算
/c-%+Xd at call 通知付款；按通知
nL-kBW Ed> at constant market price 按固定市价计算
(e6KSRh2fF at constant price 按固定价格计算
3r,^ is at cost 按成本计算
@
Yzj at current market price 按当时市价计算；按现时市价计算
BvV!?DY4 at current price 按当时价格计算；按现时价格计算
)qV&sru.$ at factor cost 按要素成本计算；按生产要素成本计算
LDv>hz o at money-of-the-day price 按付款当日价格计算
)1S"D~j- at or better 按指定或较佳价位〔买卖指令〕
\{ M/Do: at par 按面值计算；平价
=OF]xpI'&a at sight 见票即付
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pDj at the close 按收市盘
gpzZs<ST at the opening 按开市盘
SI@Yct]<g attestation 见证；见证条款
j+>&~ at-the-money option 平价期权
? ;)F_aHp attorney 受权人；受托代表人
.< /.(7 attornment 新拥有人承认书
23 WlUM attributable profit 可归属利润
b&Go'C{p attributable share value 可归属股份价值
(J/!9 NS: Auckland Stock Exchange 奥克兰证券交易所
9$:+5f,%a auction 拍卖
E'4 dI: auctioneer 拍卖商
#R$[ ? fW audit 审计；核数
0}y-DCuQ Audit Commission 审计署
|F^h >^
x Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
H@hHEzO 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〕
Qp]-4%^Vz audit review 帐目审查
1brKs- z Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Z Ro-=/1 audited account 审计帐目；经审计的帐目
0I@Cx {$ audited annual account 经审计的周年帐目
ac??lHtH9 audited balance sheet 经审计的资产负债表
8 |iMD 1 auditor 核数师；核数主任；审计师
1$ G'Kg/ auditor's certificate 核数师证明书；审计师证明书
X-=J7G`\h# auditor's report 核数师报告；审计师报告
PFnq:G^L Aussie bond 澳元债券
qQ "O;_ austerity budget 紧缩预算
A i lfeHG Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
$*i"rl JC Australia All Ordinaries Index 澳洲所有普通股票指数
_ 0Ced& i Australian Dollar [AUD] 澳元
w_e UU)z Australian Options Market 澳大利亚期权市场
|;6l1]hk6 Australian Securities Commission 澳洲证券事务监察委员会
Ffp<|2T2_ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
z ''-AH, Australian Stock Exchange 澳大利亚证券交易所
SR\F2@u Austrian Schilling [ATS] 奥地利先令
K p_^ 2V? authentication 认证；鉴证
fnm:Wa|,%| authority to purchase 委托购买证；委购书
IB+) 2 ` authorization 认可；核准；授权；授权书
C2 ] x authorization by direction 指示授权
>E3 lY/[ authorization by instruction 指令授权
3?R QPP authorization by warrant 令状授权
:},/ D*v authorization of unit trust 单位信托的认可
.JkF{&=B authorized agent 指定代理人
|]9Z#lv+I authorized capital 法定资本
znl_~:.4]X authorized clerk 出市员
Du2v,n5@ authorized dealer 认可交易商
edy6WzxBcm authorized financial institution 认可财务机构
oPA
[vY authorized fund 认可基金
fCxF3m(O authorized fund house 获授权的基金公司；认可基金公司
*PVv =SU authorized institution 认可机构
+w
pe<T authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
]\t+zF>&Y authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
{Q la4 U authorized insurer 获授权保险人；获认可承保人
#Qp.O@e authorized investment 特准投资项目
P7iU_CgyW authorized person 获授权人
2i3& 3oz]O authorized representative 获授权代表
eZWR)+aq authorized share capital 法定股本
Ma`Goi\vFk automated quotation system 自动报价系统
? hQ,'M2 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
rX<gcntv 自动交易系统〔香港期货交易所有限公司〕
.5~ W3 v
< automatic adjustment mechanism 自动调整机制
dnP3{!"b automatic adjustment system 自动调整系统
on q~wEr Automatic Clearing House 自动票据交换所
cOr@dUSL automatic exchange rates accumulation system 自动化汇率累集系统
S AEV " Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
32sb$|eQq automatic teller machine [ATM] 自动柜员机
KVrK:W--p autopay 自动转帐
4{r_EV[( available assets 可用资产
q;V1fogqI) available fiscal reserve 现存财政储备
$i blLZhj available profit 可用利润
nBVknyMFNF Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
!7K-Kqn average 平均；平均数；海损
xf.2Ig average basic salary 平均基本薪金
> xt*( j&} average consumer expenditure 平均消费开支；一般消费开支
MXxE)"G*a average cost 平均成本
P00pSRQHD average cost of land production 增辟土地平均成本
F^]?'`7md average daily turnover 平均每日成交额
F& 'HZX average daily wage rate 平均每日工资率
,T|%vqbmw average expenditure pattern 平均开支模式
&Tf R]. average growth rate 平均增长率
; # $zHR average net fixed assets 固定资产平均净值
H? =D, average of relatives 相对价格平均数
-~HlME *~f average price 平均价格
[[[QBplJ average propensity to consume 平均消费倾向；一般消费倾向
{:3XP<hqN average propensity to save 平均储蓄倾向；一般储蓄倾向
`f2m5qTP% average rate 平均率
,j ('QvavJ average revenue 平均收入；平均收益
0CD2o\`8 average stock 平均库存；平均存货
G"BoD 5m average yearly rent 平均年租
):_x avoidance of double taxation 避免双重课税
d%istFL) avoidance of tax 避税
