A:
DrY oC7 A share Ａ股；甲类股份
M KE[Yb? abatement of tax 减税；减扣免税额
<=LsloI ABN AMRO Bank N.V. 荷兰银行
8~XI7g' 5x above-the-line expenditure 线上项目支出；经常预算支出
{pi 67"mYp above-the-line receipt 线上项目收入；经常预算收入
B3i=pcef ABSA Asia Limited 南非联合亚洲有限公司
q'U-{~ q% absolute change 绝对数值变更
'e8d["N absolute expenditure 实际开支
@ a{v>) absolute guideline figure 绝对准则数字
S@ rsQ@PA absolute interest 绝对权益
IcNI uv absolute order of discharge 绝对破产解除令
l.LFlwt absolute profit margin 绝对利润幅度
!& :.Uh absolute value 实值；绝对值
A 'P}mrY absolutely vested interest 绝对既得权益
j^R~ Lt4 absorbed cost 已吸收成本；已分摊成本
W(3~F2 absorption 吸收；分摊；合并
e?'k[ES^ absorption rate 吸收率；摊配率；分摊率
V3Rnr8 ACB Finance Limited 亚洲商业财务有限公司
]q\= acceptable form of reciprocity 合理的互惠条件
'$&(+>)z ` acceptable rate 适当利率；适当汇率
1pBs r( acceptance agreement 承兑协议
3 %{'Uh, acceptance for honour 参加承兑
x[h<3V" acceptor 承兑人；接受人；受票人
?}>B4Z) acceptor for honour 参加承兑人
0yEyt7
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)SZ,J-H08w Accident Insurance Association of Hong Kong 香港意外保险公会
8`R}L accident insurance scheme 意外保险计划
bKbpI>;[ accident year basis 意外年度基准
kv FOk accommodation 通融；贷款
7G #e~,M5 accommodation bill 通融票据；空头票据
'}[L sU accommodation party 汇票代发人
pJ@DHj2@
account balance 帐户余额；帐户结余
?. 'oxW
account book 帐簿
rD)v%vvr&` account collected in advance 预收款项
?VHwYD.B account current book 往来帐簿
5v03<m0`y account of after-acquired property 事后取得的财产报告
AhFI, x account of defaulter 拖欠帐目
X2mm'J DwK account payable 应付帐款
h4xf%vA(; account payee only [A/C payee only] 只可转帐；存入收款人帐户
%EhU!K#[ account receivable 应收帐款
)#TJw@dNf^ account receivable report 应收帐款报表
RO iX =i account statement 结单；帐单；会计财务报表
0}3'h#33= account title 帐户名称；会计科目
"VOW V3Z accountant's report 会计师报告
'%/u103{e Accountant's Report Rules 会计师报告规则
*/m~m? accounting and auditing procedure 会计与审计程序；会计与核数程序
{?M*ZRO' Accounting Arrangements 《会计安排》
Jd_ 1>p accounting basis 会计基础
Ih0> ]h-7 accounting by Official Receiver 破产管理署署长呈交的帐目
Z` Eb
L Accounting Circular 《会计通告》
e Eb1R} @ accounting class 会计类别
F1]PYx$X accounting date 记帐日期；会计结算日期
YSUH*i/% accounting for money 款项核算
pzp"NKx i Accounting Officer 会计主任
J ##X5'a3* accounting period 会计报告期；会计期
9Ml fZsby accounting policy 会计政策；会计方针
}qX&*DU_@ accounting practice 会计惯例
AZ@Z o' accounting principle 会计准则
Bwvc@(3v accounting record 会计记录
[Z&s0 f1Qb accounting report 会计报告
!E S#::;z? Accounting Services Branch [Treasury] 会计事务部〔库务署〕
LR?#H)$ Accounting Society of China 中国会计学会
vnOF$6n accounting statement 会计报表
ktJLp Z<0O accounting system 会计制度；会计系统
79fyn!Iz< accounting transaction 会计事项；帐务交易
BY2txLLB accounting treatment 会计处理
%3B>1h9N accounting year 会计年度
.0/Z'.c 8 accretion 增值；添加
m l
\yc' accrual 应计项目；应累算数目
PX{~! j %n accrual basis 应计制；权责发生制
oN}j <6s
accrual basis accounting 应计制会计；权责发生制会计
&wC.?w$ accrue 应累算；应计
Bc ,z ] accrued benefit 应累算利益
!6`nN1A accrued charges 应计费用
a5+v)F/= accrued cumulative preference share dividend 应累算的累积优先股股息
?26[%% accrued expenses 应累算费用
3cQmxp2* accrued interest payable 应付利息；应计未付利息
u e2nfp accrued interest receivable 应收利息；应计未收利息
yxq!. 72 accrued right 累算权益
CU M~* accruing profit 应累算的利润
tm#y `1- accumulated fiscal reserve 累积财政储备
JS.' v7 accumulated profit 累积利润；滚存溢利
0-O.*Q^ accumulated reserve 累积储备
`6F8Kqltr accumulation of surplus income 累积收益盈余
9 W
r( w acquired assets 既得资产
n ;Wf|> acquisition 收购；购置；取得
{ J%$.D(/ acquisition cost 购置成本
DcM+K@1E4^ acquisition expenses 购置费用
`SbX`a0p2 acquisition of 100% interest 收购全部股权
T$B4DQ acquisition of control 取得控制权
Ss/="jC acquisition of fixed assets 购置固定资产
mq}
#{ acquisition of shell “买壳”
<p8y'KAlc acquisition price 收购价
\0& (q%c act of God 天灾
?Qp_4<(5 acting partner 执事合伙人
im\Ws./ active market 买卖活跃的市场；交投畅旺的市场；旺市
s'w 0pZqj active partner 积极参与的合伙人
VrP%4 P+ active trading 交投活跃
oW9rl]+ actual circulation 实际流通
gVWLY;c 3} actual cost 实际成本
QVhB HAw actual expenditure 实际开支；实际支出
,6)y4=8 L actual income 实际入息；实际收入；实际收益
cjpl_}'L: actual market 现货市场
spDRQ_qq actual price 现货价；实际价格
HC}C_Q5c91 actual profit 实际利润
b%$C!Tq' actual quotation 实盘；实际价位；实际报价
eW<hC ( actual year basis 按实际年度计算
Sg y~Z^ actuals 实货
JFkjpBS actuarial investigation 精算调查
aDEP_b; actuarial principle 精算原则
M:M<bz V u actuarial report 精算师报告
0Jif.< Actuarial Society of Hong Kong 香港精算学会
z W&W`( actuarial valuation 精算师估值
^(B*AE. actuary 精算师
QrA+W\=_`y ad referendum agreement 暂定协议；有待覆核的协定
5qko`r@# ad valorem duty 从价税；按值征税
0 pz
X!f1~ ad valorem duty system 从价税制
Darkj>$\ ad valorem fee 从价费
8eLL ad valorem tariff 从价关税
7dW&|U additional allowance 额外免税额
<6 $%Y2 additional amount for unexpired risk 未过期风险的额外款额
]<_+uciP5[ additional assessable profit 补加应评税利润
t`{Fnf additional assessment 补加评税
hi dweg*7 additional commitment 额外承担
t0(hc7` additional commitment vote 额外承担拨款
Fj e%hcV additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|e(x< [s5 additional dependent parent allowance 供养父母额外免税额
L0~O6*bk additional provision 额外拨款
s2kynQ#a additional stamp duty 附加印花税
?uv%E*TU additional tax 补加税罚款；补加税款
2F]MzeW Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
s o s & adjudged bankrupt 被裁定破产
34+}u, = adjudicated bankrupt 裁定破产人
zW.s XV, adjudication fee 裁定费；评定印花税额手续费；评估契据费
9|DC<Zn&B# adjudication of bankruptcy 裁定破产；宣告破产
;c}];ZU 3G adjudication of insolvency 裁定无力偿还债务
+r"$?bw ' adjusted actual 经调整的实数；调整后的实数
W5{e.eI}| adjusted current assets 经调整的流动资产；调整后的流动资产
n&JP/P 3Y adjusted figure 经调整的数字；调整后的数额
dy'?@Lj; adjusted liabilities 经调整的负债；调整后的负债
B&D
z(Bs adjusted loss 经调整的亏损；调整后的亏损
8t k`1E8!j 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
HDxw2nz*R adjusted profit 经调整的利润；调整后的利润
&*SnDuc adjusted surplus 经调整的盈余额；调整后的盈余额
!ZdUW] adjusted value 经调整的价值；调整后的价值
.?
/ J adjustment 调整；修订；理算〔保险〕
zvj\n9H adjustment centre 调剂中心
HB:i0m2fJW adjustment lag 调整过程的时间差距；调整时差
$T0[ adjustment mechanism 调整机制
sP7 (1)\ adjustment of loss 亏损调整
2e=Hjf
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adjustment process 调整过程；调整程序
$4]PN 2d& adjustment range 调整幅度
-t?G8,, administered exchange rate 受管制汇率
c^%k1pae( Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+UtK2<^:o administration expenses 行政费用
egvWPht'_ administration fee 手续费；行政费
9IV W bJ administration in bankruptcy 破产管理
?i"FdpW administration order 遗产管理令
`$HO`d@0*R administrator 管理人；遗产管理人
%cL:*D 4oz administrator of the estate 遗产管理人
TMBdneS-s admission of debt 债项承认书
I&c#U+-A ' admission of proof 接纳债权证明
RB!E>] advance 放贷款项；垫付款项；预支款项；预付款项
nm.d.A/]Z advance account 暂支帐目；预付款帐户
%{"STbO #> advance compensation 预付补偿金
hW&UG#PY> advance from shareholder 股东垫款
.}wir, advance pending reimbursement 预支以待日后付还
NM ]/OKs'H advanced economy 先进经济体系
Tc :`TE=2 advancement 预付；预付财产
AJ mzg advances warrant 垫款令
!T)>q%@ai advancing 贷出
ai RNd~\ adverse balance 逆差
JZ
[&: adverse exchange 逆汇
L`v,:#Y advertisement addressed to shareholders 在报章刊登的致股东通告
98"N UT advice for collection 托收通知书
QkbN2mFv% advice of drawing 提款通知书；汇票通知书
!/SFEL@_B advice of payment 付款通知
@ Ia ~9yOY Advisory Committee [Securities and Futures Commission]
2_C.-;! 谘询委员会〔证券及期货事务监察委员会〕
7_,X9^z Advisory Committee on Diversification 经济多元化谘询委员会
crQ uoOl7 affidavit 誓章；遗产申报誓章
eNX-2S affidavit of no receipt 述明无收款的誓章
2NM} u\%c/ affiliate 联号；联营公司；附属公司
;a"Ukh affiliated company 附属公司；联号；联营公司
YQOGxSi affirmation [estate duty] 非宗教式宣誓〔遗产税〕
h? sh#j6 affordability 负担能力
" fdG5|NJe African Development Bank [AfDB] 非洲开发银行
.xx9tP}Xy after-acquired property 事后取得的财产
@B6[RZ R after-hours dealing 市后交易
[sBD|P; M after-tax profit 税后盈利；税后利润；税后溢利
(0r6_8e6xv agency agreement 代理协议
e [n>U @ agency expenses 代理机构的开支
[@ czvPi agency fee 代理费
0ro+FJ r Agency Law 《代理法》
a/1{tDA agent 代理人；承销人
X9J^Olq agent of company 公司代理人
9TLP( agent's fee 代理人费；经纪费
;_!;D#: aggregate 总计；总数；总体数字
JT+P>\\];' aggregate amount 总款额；总额
|NqQKot1 aggregate assets and liabilities 总体资产与负债
}PVB+i M aggregate at constant price 按固定价格计算的总体数字
P<1zXs.H aggregate demand 总需求
#R$!| aggregate gross position 总持仓量
`Cc< K8s8 aggregate limit 总限额
VQyDd~Za aggregate of salaries tax 合计薪俸税
uB
BE!w_ aggregate performance 总体表现；总体业绩
G+ToZ&f@ aggregate supply 总体供应
e=U7w7(s9 aggregate surplus 总盈余
Yi:+,-Fso aggregate total 整体总额
B^
h!F8DC aggregate value 总值；合计价值
P06K0Fxf aggregated basis 合计基准
yI!K
quMC aggregated net chargeable income 合计应课税入息实额
f XN;N&I aggregation 合并计算；合计；总和
Q_Rr5/ aggregation of incomes of husband and wife 夫妇入息合并计算
Oo E@30+ aggregation of property 财产的总和
eL.S=" agio 差价；贴水
&AzA0r&, Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
d 9|u~3 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
PF~&!~S>W 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
4D8q Gti Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
f`Nu] #i 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
8m i IlB Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
+ q1@,LxN 《香港政府和大韩民国政府关于相互促进和保护投资协定》
J<2N~$ agreement for a settlement 授产协议
]du pU"VV agreement for assignment 转让协议
E?V:dr agreement for sale 售卖协议；买卖协议
^>>Naid agreement for sale and purchase 买卖协议
?Gb
18m agreement for the payment of interest 支付利息协议
<H.Ml>q:r agreement for the repayment of money 还款协议
Z1&8 U=pax agreement of reinsurance 再保险协议
\6o
~ i Agricultural Bank of China 中国农业银行
d%<Uh(+: air passenger departure tax 飞机乘客离境税
8p5u1 ;2 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
<B)lV'!Bd airport tax 机场税
QS[%`-dR2 alcohol duty 酒精税
*N ' t ; alienation 让与；让渡；转让
5%9&
7 alimony 生活费；赡养费
Ut<_D8Tzx All Ordinaries Index [AOI] 所有普通股指数
3KGDS9I all risks 全险；综合险
_\[Zr.y All Sales Record for Stock Market 《股票市场成交报告》
d(tq;2- Allied Capital Resources Limited 新联财务有限公司
/<@oUv all-items index [Consumer Price Index] 总指数〔消费物价指数〕
?D#Vh a allocation letter 拨款信件
G 2mv6xK' allocation of fund 分配款项；预留款项
a 3H S!/ allocation of profit 利润分配；溢利分配
XG0,@Ly allocation warrant 拨款令
2`;
0y M allotment 分配；配股
Y!KGJ^.mF
allotment notice 股份配售通知；配股通知
1\1o65en allotment of shares 股份分配
mesR )fTI allowable 可获宽免；免税的
,E_hG3}} allowable business loss 可扣除的营业亏损
>q`G?9d2 allowable expenses 可扣税的支出
%P?W^mI allowance 免税额；津贴；备抵；准备金
`H\ ^#Zu
allowance for debts 债项的免税额
?wm r~j allowance for depreciation by wear and tear 耗损折旧免税额
VB Ce=< allowance for funeral expenses 殡殓费的免税额
yCwQ0| allowance for inflation 为通货膨胀而预留的款项；通胀准备金
A2xORG&FD allowance for repairs and outgoings 修葺及支出方面的免税额
18Ty )7r' allowance to debtor 给债务人的津贴
$
_ gMJ\{ alteration of capital 资本更改
wJ{M&n1H alternate trustee 候补受托人
>4;A (s` amalgamation 合并
Ih.o;8PpK ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Ji=E 1R ambit of charges 征税范围；收费范围
VBOq~>V6(v amended valuation 经修订的估值
R \iU)QP American Commodities Exchange 美国商品交易所
U!('`TYe American Express Bank Limited 美国运通银行
_c[t.\-`] American Stock Exchange 美国证券交易所
h4V.$e<T& amortization 摊销
c| E amount due from banks 存放银行同业的款项
k1X <jC]P amount due from banks abroad 存放海外银行同业的款项
) +{'p 0 amount due from holding companies 控股公司欠款
A w83@U amount due from local banks 存放本港银行同业的款项
L|v1= qNH4 amount due to banks 银行同业的存款
En 1pz\' amount due to banks abroad 海外银行同业的存款
x X}vx hN amount due to holding companies 控股公司存款
IKpNc+;p amount due to local banks 本港银行同业的存款
67d0JQTu amount due to outport banks 外埠银行同业的存款
,#<"VU2 bC amount for note issue 发行纸币的款额
sC/T)q2 amount of bond 担保契据的款额
F$)Ki(m q amount of consideration 代价款额
t.NG ]ejZ amount of contribution 供款数额
tvP"t{C6, amount of indebtedness 负债款额
JT x&_Ok# amount of principal of the loan 贷款本金额
REw!@Y." amount of rates chargeable 应征差饷数额
pCv=rK@ amount of share capital 股本额
2+0'vIw} amount of sums assured 承保款额
Hf#/o{=~} amount of variation 变动幅度
A\WgtM
amount of vote 拨款数额
%6 Bt%H amount payable 应付款额
fuQ? @F amount receivable 应收款额
*8Gx_$t& Amsterdam Stock Exchange 阿姆斯特丹证券交易所
d"$ \fL analysis 分析
R:11w#m7w ancillary risk 附属风险
^ G15]Pyw annual account 周年帐目；周年帐目报表；年度决算；年结
* ,,D%L annual accounting date 年结日期
2&dtOyxo> annual allowance 每年免税额；年积金；年度津贴；年津
)PZ'{S annual balance 年度余额
/+%1Kq.hP annual disposable income 每年可动用收入
Kg9 REL@,s annual estimates 周年预算
k0% 4&pU annual fee 年费
O0 wD"V^W annual general meeting 周年大会
} nu hLt1 annual growth rate 年增率；每年增长率
\07
s'W U annual long-term supplement 长期个案每年补助金
P*G&pitT annual pensionable emolument 可供计算退休金的年薪
k pEES{f annual report 年报
>pr{)b p G Annual Report on the Consumer Price Index 《消费物价指数年报》
Si!W@Jm annual return 周年报表；周年申报表；每年报税表格
w+ bMDp Annual Return Rules 《周年报表规则》
]kR 93 annual review of consumer prices 每年消费物价回顾
U1dz:OG> annual roll-forward basis 逐年延展方式
BH\q m
(X annual salary 年薪
aiea& aJ annual statement 年度报表；年度决算表
Z?X
^7 < 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
!DD|dVA{ annuitant 年金受益人
)t0t*xu# annuity 年金
xj(&EGY: annuity contract 年金合约
.BZw7
YV annuity on human life 人寿年金
(1*?2u *j antecedent debt 先前的债项
v@[MX- ,8 ante-dated cheque 倒填日期支票
Z{ &PKS anticipated expenditure 预期开支
%
`\8z anticipated net profit 预期纯利
J7$5< anticipated revenue 预期收入
Ry tQNwv3 anti-inflation measure 反通货膨胀措施
Es1Yx\/: anti-inflationary stance 反通货膨胀立场
}wz )" apparent deficit 表面赤字
zS]Yd9;X1 apparent financial solvency 表面偿债能力
_<&IpT{w+ apparent partner 表面合伙人
KD=T04v application for personal assessment 个人入息课税申请书
J %URg=r application of fund 资金应用
u
JGYXlLE application to release as liquidator and to destruct the books of accounts and documents
V\^?V| 申请免除清盘人职务及毁灭帐簿与文件
19h8p>Sx0 appointed actuary 委任精算师
F(:+[$) appointed auditor 委任核数师；委任审计师
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Y"Rh[C appointed trustee 委任的受托人
^<7)w2ns appointer 委任人
{ 6*h';~ apportioned pro rata 按比例分摊
%/jm Q6z^ apportionment 分配；分摊
F od2KS;g Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
{^5r5GB=* apportionment formula 分摊方程式
}>fL{};Z" apportionment of estate duty 遗产税的分摊
yD(0:g# appraisal 估价；评估
mbU[fHyV appreciable growth 可观增长
D O(FG-R appreciable impact 显着影响
WADNr8. appreciable increase 可观增长
g.Z>9(>; Y appreciation 增值；升值
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appreciation against other currencies 相对其他货币升值
0(h *< g: appreciation of the exchange value of Hong Kong dollar 港元汇值上升
E XEae ? appreciation tax 增值税
Xb5n;=) appropriation 拨款；拨用；拨付
?E=&LAI# appropriation account 拨款帐目
P %(pbG-X. Appropriation Bill 拨款法案
Fn yA;,* appropriation-in-aid system 补助拨款办法
3;@t {rIin approved assets 核准资产
x4Y+? 2 approved basket stock 认可一篮子证券
W_ngB[ approved budget 核准预算
7{2knm ^ approved charitable donation 认可慈善捐款
+3!um approved charitable institution 认可慈善机构
M n3cIGL approved currency 核准货币；认可货币
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aD5B approved estimates 核准预算
/m( vIl approved estimates of expenditure 核准开支预算
C ir==7A0 approved overseas insurer 核准海外保险人
_\1 wLcFj approved overseas trust company 核准海外信托公司
\ &n]W\ approved pooled investment fund 核准汇集投资基金
K zG8K 6wZ approved provident fund scheme 认可公积金计划
W EZ(4ah approved provision 核准拨款
s'J8E+ &5 approved redeemable share 核准可赎回股份
\|L@ approved regional stock 认可地区性证券
\ 2*<Pq approved retirement scheme 认可退休金计划
VrrCW/ o approved subordinated loan 核准附属贷款
!i2=zlpb[ arbitrage 套戥；套汇；套利
3_+-t5 arbitrageur 套戥者；套汇者
K3M<% arbitrary amount 临时款项
0,{Dw9W: arrangement 措施；安排；协定
S2@[F\|r arrears 欠款
120<(# arrears of pay 欠付薪酬
Q_x/e|sd arrears of revenue 逾期未收税款；逾期未收的帐项
gQCkoQi:j articles of association 组织章程；组织细则；组织章程细则
h 1:uTrtA Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
AM#VRRTU ascertainment of profit 确定利润
3W 5|Y@0 "Asia Clear" “亚洲结算系统”
0bVtku K;G Asia Commercial Bank Ltd. 亚洲商业银行有限公司
FDkRfh K Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
nxA Y]Q Asian Development Fund [ADF] 亚洲发展基金
Z;P[)q Asian dollar bond 亚洲美元债券
/#GX4&z Asian dollar market 亚洲美元市场
JnlM0jc]` Asian dollar rate 亚洲美元利率
&>ii2% 4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Y7zg Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
s0~a5Ti3 asked price 沽盘；喊价；索价；卖方报价
r=~ yUT assessable income 应评税入息
x;?4A J{ assessable loss 应评税亏损
D\jRF -z assessable profit 应评税利润
. R#p<"$I assessable value 应评税值
j *Ta?'* assessed profit 估定利润
(dLt$<F assessed value 经评估价值
c 5+oP j assessment 评税；评定；估价；评税单
pej/9{*xg( assessment number 评税编号；估价编号
b54<1\& assessment of additional tax 补加税评税
?kI-o0@O. assessment of performance 业绩评估；实绩评价
@TdPeTw\ Assessor 评税主任
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asset price bubbles 资产价格泡沫
.DMeW i asset-backed securities 具资产保证的证券
R#"kh/M assets accretion 资产增值
s7A{<>: assets and liabilities 资产与负债
k"uqso/ assets betterment statement 资产递增表；资产改进表
C7dy{:y` assets lending 实物放款；有抵押贷款
y{0`+/\` assets of the company passing on the death 死者去世时转移的公司资产
h/ ?8F^C#v assets pledged as security for liabilities 用作负债抵押的资产
rp6Y&3p. assets portfolio 资产投资组合
>JkQ U e assets price 资产价格
;e_dk 4_ assets quality 资产质素
Ou"QUn| assets realization 资产变现
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#WV assets refinancing arrangement 资产再集资安排
; =ai]AYW assets securitization 资产证券化
nU- .a5 assets situated outside Hong Kong 在香港以外地方的资产
H [w J; l assets stripping 削减资产；拆卖资产
Qx1ZxJz # assets value 资产值
cpF\^[D assignee 承让人
'>^ +_|2 assignment 转让；转让书；转让契
FVW<F(g` assignment of interest 权益转让
[=z1~dXKb assignment of letters patent and trade mark 专利证书及商标转让
9OuK}Ssf assignment of property 物业转让；物业转让书
K Jo [!|. assignment right 转让权
AU)"L_
i} assignor 转让人
R] tHd=kf associate 有联系的人；有关连人士；相联者；合伙人；联系人
5)+(McJC Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
AyB-+oTf( associate member 附属会员
/pan {.< k associated body corporate 相联法人团体
8p,q9Ey associated company 相联公司；联属公司
22"M#:r$ associated corporation 相联法团
#o SQWC=T Association of Chartered Certified Accountants [ACCA] [United Kingdom]
zm-j FY ? 公认会计师公会〔英国〕
0(VH8@h`O Association of Futures Exchange Brokers 香港期货经纪协会
|\TOSaZ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5"u-oE& association of underwriters 承保人组织
1& \_|2 assumption of control 接管
GNS5v-" H assurance 担保；保险；转易；转易书
[u;]J* assurance of interest 权益的转易
kj~)#KDN at 19XX price 按一九ＸＸ年价格计算
-== @7*x!Z at a discount 按赔价计算；按贴水价格计算；打折扣
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81 at a premium 按溢价计算；按升水价格计算
BG_m }3j at call 通知付款；按通知
V @&zn8? at constant market price 按固定市价计算
`<i|K*u at constant price 按固定价格计算
iJv4%|9 at cost 按成本计算
b#(S DNo6 at current market price 按当时市价计算；按现时市价计算
[yM{A<\L at current price 按当时价格计算；按现时价格计算
UK*+EEv at factor cost 按要素成本计算；按生产要素成本计算
Ir|Q2$W2^c at money-of-the-day price 按付款当日价格计算
{9vvj at or better 按指定或较佳价位〔买卖指令〕
dd>|1'-] at par 按面值计算；平价
:{pvA;f at sight 见票即付
[]/=!?5B at the close 按收市盘
Dq/[ g,( at the opening 按开市盘
>d!w&0z> attestation 见证；见证条款
3Bee6N> at-the-money option 平价期权
&F1h3q)L attorney 受权人；受托代表人
0 60<wjX6 attornment 新拥有人承认书
l~!Tnp\M attributable profit 可归属利润
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nNsq(4 attributable share value 可归属股份价值
"%dWBvuO Auckland Stock Exchange 奥克兰证券交易所
\j !JRD+j auction 拍卖
M` Jj! auctioneer 拍卖商
SL" ;\[uI audit 审计；核数
-|B?pR Audit Commission 审计署
- l8n0P1+ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
t uo'4%]i 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〕
{(]B{n audit review 帐目审查
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Z(LT'} Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
2hdi)C,7Y audited account 审计帐目；经审计的帐目
E]WammX c audited annual account 经审计的周年帐目
N3g[,B E audited balance sheet 经审计的资产负债表
x.qn$?3V] auditor 核数师；核数主任；审计师
?`V%[~4_I auditor's certificate 核数师证明书；审计师证明书
rp u9 auditor's report 核数师报告；审计师报告
M >P-0IC Aussie bond 澳元债券
;ZPAnd:pb austerity budget 紧缩预算
IE.JIi^w Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
d!7cI YVZ Australia All Ordinaries Index 澳洲所有普通股票指数
osyY+)G'sV Australian Dollar [AUD] 澳元
,LKY?=T$z Australian Options Market 澳大利亚期权市场
YNA %/ Australian Securities Commission 澳洲证券事务监察委员会
?6+GE_VZ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
6[,*2a8 Australian Stock Exchange 澳大利亚证券交易所
X[_w#Hwp- Austrian Schilling [ATS] 奥地利先令
uy)iB'st& authentication 认证；鉴证
>DVjO9Kf authority to purchase 委托购买证；委购书
9_V'P]@ authorization 认可；核准；授权；授权书
..V6U"/ authorization by direction 指示授权
]Cnj=\' authorization by instruction 指令授权
9-[g/qrF authorization by warrant 令状授权
n F0$ authorization of unit trust 单位信托的认可
,u^i0uOg authorized agent 指定代理人
zD}d vI} authorized capital 法定资本
|B< +Y<)f^ authorized clerk 出市员
VJ;n0*/ authorized dealer 认可交易商
*X8<hYKZq authorized financial institution 认可财务机构
}C! N$8 d, authorized fund 认可基金
lfG]^id' authorized fund house 获授权的基金公司；认可基金公司
tX$%*Uy authorized institution 认可机构
pm$,B7Q`oO authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
KGd L1~ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
3ddH @Y| authorized insurer 获授权保险人；获认可承保人
Kyw Dp 37^ authorized investment 特准投资项目
" NnUu 8x authorized person 获授权人
H8.U #% authorized representative 获授权代表
P9;
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GV#"2{t
j automated quotation system 自动报价系统
EpSVHD:* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
e#J Jd= 自动交易系统〔香港期货交易所有限公司〕
Ta`=c0 automatic adjustment mechanism 自动调整机制
,2q LiE> automatic adjustment system 自动调整系统
]n1@!qa48 Automatic Clearing House 自动票据交换所
.9{Sr[P automatic exchange rates accumulation system 自动化汇率累集系统
[U@#whE O Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
unKTa*U^q automatic teller machine [ATM] 自动柜员机
|_/q0#" autopay 自动转帐
]f#ZU{A'mt available assets 可用资产
$H T
{}^B available fiscal reserve 现存财政储备
x~C%Hp*# available profit 可用利润
YA9 Xe+g Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
&l2oyQEF) average 平均；平均数；海损
} md[hi J average basic salary 平均基本薪金
.P+om<~B average consumer expenditure 平均消费开支；一般消费开支
NBZFIFO< average cost 平均成本
-:b0fKn average cost of land production 增辟土地平均成本
fa9c!xDt average daily turnover 平均每日成交额
3Xyu`zS& average daily wage rate 平均每日工资率
lg FA}p@ average expenditure pattern 平均开支模式
q|BR-0yi average growth rate 平均增长率
C-' n4AY^ average net fixed assets 固定资产平均净值
K n%[& average of relatives 相对价格平均数
37Ux2t average price 平均价格
N-EVH e'}6 average propensity to consume 平均消费倾向；一般消费倾向
h'YC!hjp average propensity to save 平均储蓄倾向；一般储蓄倾向
z}&w7 O#
average rate 平均率
:5IbOpVM average revenue 平均收入；平均收益
f(!:_!m* average stock 平均库存；平均存货
5D 9I;L{ average yearly rent 平均年租
'1{co/Y avoidance of double taxation 避免双重课税
aal5d_Y avoidance of tax 避税
