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~Wv?p4 A share Ａ股；甲类股份
;O>fy :$' abatement of tax 减税；减扣免税额
@kymL8"2w ABN AMRO Bank N.V. 荷兰银行
#IDCCD^1= above-the-line expenditure 线上项目支出；经常预算支出
UlytxWkUX above-the-line receipt 线上项目收入；经常预算收入
>^N :A ABSA Asia Limited 南非联合亚洲有限公司
`;@ 4f |N9 absolute change 绝对数值变更
![%,pip2/& absolute expenditure 实际开支
s6uAF(4, absolute guideline figure 绝对准则数字
h65j, v6B absolute interest 绝对权益
r g.if"o absolute order of discharge 绝对破产解除令
H)tDfk sq\ absolute profit margin 绝对利润幅度
k*^W
lCZ3 absolute value 实值；绝对值
# w 6CL absolutely vested interest 绝对既得权益
"-%H</ absorbed cost 已吸收成本；已分摊成本
v^'~ -^s
absorption 吸收；分摊；合并
iSHl_/I< absorption rate 吸收率；摊配率；分摊率
nrBitu, ACB Finance Limited 亚洲商业财务有限公司
!f 6 acceptable form of reciprocity 合理的互惠条件
:DJ@HY acceptable rate 适当利率；适当汇率
w4a7c acceptance agreement 承兑协议
5;Xrf= acceptance for honour 参加承兑
*E'K{?-K acceptor 承兑人；接受人；受票人
wt;aO _l acceptor for honour 参加承兑人
xkovoTzV accident insurance 意外保险
jfamuu 7 Accident Insurance Association of Hong Kong 香港意外保险公会
B?Skw{& accident insurance scheme 意外保险计划
(%}C accident year basis 意外年度基准
Y2 EN!{YU accommodation 通融；贷款
@35 shLs accommodation bill 通融票据；空头票据
wP*Z/}Uum+ accommodation party 汇票代发人
,jmG !qJb account balance 帐户余额；帐户结余
3FN? CN] O account book 帐簿
3LR Eue7Gr account collected in advance 预收款项
RSC-+c6 1 account current book 往来帐簿
_(foJRr account of after-acquired property 事后取得的财产报告
-f=h L7NW account of defaulter 拖欠帐目
/jD' o> account payable 应付帐款
KG$2u:n account payee only [A/C payee only] 只可转帐；存入收款人帐户
9j`-fs@: account receivable 应收帐款
|{T2|iJI account receivable report 应收帐款报表
}__ +[- account statement 结单；帐单；会计财务报表
A$ cbH. account title 帐户名称；会计科目
_L":Wux accountant's report 会计师报告
bSfQH4 F Accountant's Report Rules 会计师报告规则
"Cb<~Dy accounting and auditing procedure 会计与审计程序；会计与核数程序
6tguy Accounting Arrangements 《会计安排》
c^y 1s* accounting basis 会计基础
R8l 9i2 accounting by Official Receiver 破产管理署署长呈交的帐目
xJCpWU3wM Accounting Circular 《会计通告》
xTT>3Fj accounting class 会计类别
xFZq6si? accounting date 记帐日期；会计结算日期
Rd)QVEk>SD accounting for money 款项核算
UZ#2*PH2E Accounting Officer 会计主任
>YLm]7v} accounting period 会计报告期；会计期
s9iM hCu| accounting policy 会计政策；会计方针
\BL9}5y accounting practice 会计惯例
@#apOoVW> accounting principle 会计准则
SCij5il% accounting record 会计记录
VzesqVx accounting report 会计报告
)Yml'?V" Accounting Services Branch [Treasury] 会计事务部〔库务署〕
?}[keSEh> Accounting Society of China 中国会计学会
VM[8w` accounting statement 会计报表
D 3PF(Wx accounting system 会计制度；会计系统
il~,y8WTU{ accounting transaction 会计事项；帐务交易
j PfoI- accounting treatment 会计处理
/7^~* accounting year 会计年度
H ;2pk accretion 增值；添加
(&(f`c@I accrual 应计项目；应累算数目
<T ).+
M/ accrual basis 应计制；权责发生制
Cp%|Q.? accrual basis accounting 应计制会计；权责发生制会计
Ee O{G*pq accrue 应累算；应计
W= !f accrued benefit 应累算利益
U{EW +> accrued charges 应计费用
4%TC 2Laii accrued cumulative preference share dividend 应累算的累积优先股股息
N!AFs WV accrued expenses 应累算费用
T (qu~} accrued interest payable 应付利息；应计未付利息
cO:x{~ accrued interest receivable 应收利息；应计未收利息
#=rR[:M accrued right 累算权益
F~1R.r_Lu accruing profit 应累算的利润
scdT/ |(U$ accumulated fiscal reserve 累积财政储备
E _K7.c4M accumulated profit 累积利润；滚存溢利
gA6C(##0 accumulated reserve 累积储备
5 S 1m&s5k accumulation of surplus income 累积收益盈余
<CFu r acquired assets 既得资产
$dR%8@.H acquisition 收购；购置；取得
XebCl{HHp acquisition cost 购置成本
uT1x\Rt|e acquisition expenses 购置费用
_D~a4tgS acquisition of 100% interest 收购全部股权
k{~5pxd-t acquisition of control 取得控制权
Y*Pr acquisition of fixed assets 购置固定资产
{8' 5 acquisition of shell “买壳”
' vwBG=9C acquisition price 收购价
6{M.S}.^ act of God 天灾
iaB5t<t1r acting partner 执事合伙人
GOt @x9% active market 买卖活跃的市场；交投畅旺的市场；旺市
/?sV\shy active partner 积极参与的合伙人
[# :k3aFz active trading 交投活跃
Ev%\YI!MaY actual circulation 实际流通
< $ 5\^y,V actual cost 实际成本
3r\QLIr L8 actual expenditure 实际开支；实际支出
ZU`"^FQ3A actual income 实际入息；实际收入；实际收益
W>~V?%F&' actual market 现货市场
X\;y;pmRH actual price 现货价；实际价格
P.o W#Je actual profit 实际利润
?CIa)dhu actual quotation 实盘；实际价位；实际报价
&~i1 @\] actual year basis 按实际年度计算
*4I D$BmO actuals 实货
G.Q+"+* ^ actuarial investigation 精算调查
8P Qt8G. actuarial principle 精算原则
M-NR!? 9 actuarial report 精算师报告
jAu/]
HZx Actuarial Society of Hong Kong 香港精算学会
*$QUE 0 actuarial valuation 精算师估值
5J,vH[E actuary 精算师
\m<*3eS ad referendum agreement 暂定协议；有待覆核的协定
IY'S<)vOY ad valorem duty 从价税；按值征税
`)'YU^s ad valorem duty system 从价税制
L,i-T:Z~= ad valorem fee 从价费
Fq8Z: ;C8 ad valorem tariff 从价关税
[(C lvGx additional allowance 额外免税额
y3x_B@}BY additional amount for unexpired risk 未过期风险的额外款额
w^~,M3(+)1 additional assessable profit 补加应评税利润
=6Z 1yw7s additional assessment 补加评税
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bo`E!K additional commitment 额外承担
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!Knd ^} additional commitment vote 额外承担拨款
wegBMRQVp additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
zIu1oF4[ additional dependent parent allowance 供养父母额外免税额
HkrNt/] additional provision 额外拨款
N67m=wRx additional stamp duty 附加印花税
D 3]_AS&\ additional tax 补加税罚款；补加税款
j0J6ySlY Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
8 =d9*lm adjudged bankrupt 被裁定破产
\|M z'* adjudicated bankrupt 裁定破产人
t4h* re+ adjudication fee 裁定费；评定印花税额手续费；评估契据费
uB \A8zC adjudication of bankruptcy 裁定破产；宣告破产
o\N),;LM adjudication of insolvency 裁定无力偿还债务
2n \EZ adjusted actual 经调整的实数；调整后的实数
|K]tJi4fz adjusted current assets 经调整的流动资产；调整后的流动资产
dQ<EDtap adjusted figure 经调整的数字；调整后的数额
l{<@[foc adjusted liabilities 经调整的负债；调整后的负债
u!O) \m- adjusted loss 经调整的亏损；调整后的亏损
+:b| I'S 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
hGsY u ) adjusted profit 经调整的利润；调整后的利润
},l3N K adjusted surplus 经调整的盈余额；调整后的盈余额
}q^CR(h (R adjusted value 经调整的价值；调整后的价值
|.YL 2\ adjustment 调整；修订；理算〔保险〕
+7=3[K adjustment centre 调剂中心
B9 ]KC i adjustment lag 调整过程的时间差距；调整时差
i 9d.Ls adjustment mechanism 调整机制
#soWX_> adjustment of loss 亏损调整
[ACa<U/ adjustment process 调整过程；调整程序
um/iK}O adjustment range 调整幅度
8 "+Kz administered exchange rate 受管制汇率
r'&VH]m Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
;X8eZQ administration expenses 行政费用
#jQITS7 administration fee 手续费；行政费
lyP<&<Y5 administration in bankruptcy 破产管理
RJ`F2b sYN administration order 遗产管理令
SJ<nAX administrator 管理人；遗产管理人
0L'h5i>H) administrator of the estate 遗产管理人
O[!]/qP+. admission of debt 债项承认书
4g|}]K1s admission of proof 接纳债权证明
Yt FtU;{ advance 放贷款项；垫付款项；预支款项；预付款项
%
_ N-:.S advance account 暂支帐目；预付款帐户
JMXCyDy; advance compensation 预付补偿金
Wa wOap advance from shareholder 股东垫款
~x2azY2DP advance pending reimbursement 预支以待日后付还
d;K,2 advanced economy 先进经济体系
cY5h6+ _ advancement 预付；预付财产
<%! EI@N advances warrant 垫款令
{Wt=NI?Ow advancing 贷出
Z \n
nVM= adverse balance 逆差
Gx!Y
4Q}- adverse exchange 逆汇
>mz<= n
advertisement addressed to shareholders 在报章刊登的致股东通告
HZ/e^"cpM advice for collection 托收通知书
{q:6;yzxl advice of drawing 提款通知书；汇票通知书
HUZI7rC[=) advice of payment 付款通知
^]K_k7`I Advisory Committee [Securities and Futures Commission]
,#nyEE 谘询委员会〔证券及期货事务监察委员会〕
5-*/wKjLz Advisory Committee on Diversification 经济多元化谘询委员会
Vf0m7BJc3 affidavit 誓章；遗产申报誓章
}5EvBEv-) affidavit of no receipt 述明无收款的誓章
_qr?v=,-A affiliate 联号；联营公司；附属公司
s_/ CJ6 s affiliated company 附属公司；联号；联营公司
F.4xi+S_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
C-&\qAo?<: affordability 负担能力
i!(u4wTFF African Development Bank [AfDB] 非洲开发银行
T v!zqx#E after-acquired property 事后取得的财产
P9BShC5 after-hours dealing 市后交易
RK< uAiU after-tax profit 税后盈利；税后利润；税后溢利
>HyZ~M agency agreement 代理协议
V3
2 F agency expenses 代理机构的开支
X sED I?p2 agency fee 代理费
09/Mg Agency Law 《代理法》
` KB; 3L agent 代理人；承销人
tmKHT agent of company 公司代理人
#mFIZMTRd agent's fee 代理人费；经纪费
J.$N<. aggregate 总计；总数；总体数字
EjrK.|I 0 aggregate amount 总款额；总额
^8OK .iC aggregate assets and liabilities 总体资产与负债
\C x2$<8 aggregate at constant price 按固定价格计算的总体数字
3v\}4)A[ aggregate demand 总需求
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*2^joUv aggregate gross position 总持仓量
]v=A}}kS aggregate limit 总限额
PY[nnoF"| aggregate of salaries tax 合计薪俸税
Vmt$]/ aggregate performance 总体表现；总体业绩
EN^5 Hppb aggregate supply 总体供应
JD9)Qelw^$ aggregate surplus 总盈余
Phr+L9Eog aggregate total 整体总额
"\3C)Nz? aggregate value 总值；合计价值
~m3Q^ue aggregated basis 合计基准
yhc}*BMZ aggregated net chargeable income 合计应课税入息实额
a[I
: ^S aggregation 合并计算；合计；总和
mb,\ wZ aggregation of incomes of husband and wife 夫妇入息合并计算
vhvFBx0 aggregation of property 财产的总和
}Y:V&4DW agio 差价；贴水
%g: 6QS| 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 N\*x:g Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
f}=>c|Do 《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》
H}?"2jF Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
id+ ~ V 《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》
?k@^U9?R Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Ir#]p 9:x 《香港政府和大韩民国政府关于相互促进和保护投资协定》
tn E ), agreement for a settlement 授产协议
E6XDn`: agreement for assignment 转让协议
\xG_q>1_ agreement for sale 售卖协议；买卖协议
LGB}:;$AL agreement for sale and purchase 买卖协议
zncKd{Q\tP agreement for the payment of interest 支付利息协议
0fu*}v" agreement for the repayment of money 还款协议
8
kvF~d
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z9 Z4MXl Agricultural Bank of China 中国农业银行
\(_(pcl air passenger departure tax 飞机乘客离境税
/*P) C'_M Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
$O3.ex V airport tax 机场税
gWQ (B alcohol duty 酒精税
Q<0X80w> alienation 让与；让渡；转让
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9.%hSy alimony 生活费；赡养费
V_zU?}lZ^ All Ordinaries Index [AOI] 所有普通股指数
V/`vX; % all risks 全险；综合险
jh(T?t$& All Sales Record for Stock Market 《股票市场成交报告》
LY-,cXm&| Allied Capital Resources Limited 新联财务有限公司
zG{P5@:.R all-items index [Consumer Price Index] 总指数〔消费物价指数〕
z^vfha allocation letter 拨款信件
qA0PGo allocation of fund 分配款项；预留款项
# ~Doz7~ allocation of profit 利润分配；溢利分配
GXG 7P,p, allocation warrant 拨款令
9fm9xTL allotment 分配；配股
>v2/0>U allotment notice 股份配售通知；配股通知
D%L^[|)c\s allotment of shares 股份分配
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nX allowable 可获宽免；免税的
#/_{(P allowable business loss 可扣除的营业亏损
't 6l@ _x allowable expenses 可扣税的支出
ZLP/&`>8
allowance 免税额；津贴；备抵；准备金
tq}M zKI* allowance for debts 债项的免税额
ClG\Kpi rh allowance for depreciation by wear and tear 耗损折旧免税额
x
]" > allowance for funeral expenses 殡殓费的免税额
p]0`rf!| allowance for inflation 为通货膨胀而预留的款项；通胀准备金
!0d Qfj^_ allowance for repairs and outgoings 修葺及支出方面的免税额
=^1jVaAL allowance to debtor 给债务人的津贴
EQN)y27poW alteration of capital 资本更改
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#mBNe62p alternate trustee 候补受托人
=p^$>o amalgamation 合并
1w~PHH`~ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
&(oA/jFQ ambit of charges 征税范围；收费范围
T*:w1*: amended valuation 经修订的估值
! c`&L_ "! American Commodities Exchange 美国商品交易所
}`kiULC'= American Express Bank Limited 美国运通银行
A'BqNsy American Stock Exchange 美国证券交易所
{n|ah{_p| amortization 摊销
"AU.Eh"-1 amount due from banks 存放银行同业的款项
nNq<x^@83 amount due from banks abroad 存放海外银行同业的款项
# 9gx4U amount due from holding companies 控股公司欠款
KLv Ae>#, amount due from local banks 存放本港银行同业的款项
p[w! SR%= amount due to banks 银行同业的存款
LN~mKoW amount due to banks abroad 海外银行同业的存款
d?&`Z Vl amount due to holding companies 控股公司存款
.W^B(y(tA amount due to local banks 本港银行同业的存款
/78]u^SW amount due to outport banks 外埠银行同业的存款
((C|&$@M amount for note issue 发行纸币的款额
/{f"0]-RA amount of bond 担保契据的款额
Qo)Da}uo20 amount of consideration 代价款额
&Ts !#OcB, amount of contribution 供款数额
}4p)UX>aWT amount of indebtedness 负债款额
Li]bU amount of principal of the loan 贷款本金额
b"WF]x|^ amount of rates chargeable 应征差饷数额
VwpC UW amount of share capital 股本额
n&Ckfo_D amount of sums assured 承保款额
10f xK amount of variation 变动幅度
d7Vp^^}( amount of vote 拨款数额
U$m DAi$ amount payable 应付款额
1~t.2eU G amount receivable 应收款额
]XU4nNi Amsterdam Stock Exchange 阿姆斯特丹证券交易所
HdN5zl,q analysis 分析
VcGl8~#9 ancillary risk 附属风险
>ei~ :z]R annual account 周年帐目；周年帐目报表；年度决算；年结
>MJ#|vO annual accounting date 年结日期
E447'aJ annual allowance 每年免税额；年积金；年度津贴；年津
+q'\rpt annual balance 年度余额
_aR{B-E annual disposable income 每年可动用收入
ulxfxfd annual estimates 周年预算
W W+xU0 annual fee 年费
-=nk, cYn annual general meeting 周年大会
Ie(i1?`A8 annual growth rate 年增率；每年增长率
&nDXn| annual long-term supplement 长期个案每年补助金
]f#s`.A~ annual pensionable emolument 可供计算退休金的年薪
L/ Q[N^ (^ annual report 年报
o!:Z?.! Annual Report on the Consumer Price Index 《消费物价指数年报》
`Jk0jj6Z annual return 周年报表；周年申报表；每年报税表格
0u1ZU4+EC Annual Return Rules 《周年报表规则》
QuqznYSY{ annual review of consumer prices 每年消费物价回顾
}%p:Xv@X! annual roll-forward basis 逐年延展方式
I% u 2 ce annual salary 年薪
"Yh;3tI4* annual statement 年度报表；年度决算表
9Q=VRH: 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
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5 JM annuitant 年金受益人
xRe`Duy : annuity 年金
RI@\cJ\} annuity contract 年金合约
T/\RViG3 annuity on human life 人寿年金
y QClq{A antecedent debt 先前的债项
ka~_iUU4 ante-dated cheque 倒填日期支票
0K[]UU= P= anticipated expenditure 预期开支
BbI%tmA7 anticipated net profit 预期纯利
b%0p<*: a/ anticipated revenue 预期收入
sSZ)C|Q anti-inflation measure 反通货膨胀措施
gYD1A\ anti-inflationary stance 反通货膨胀立场
7Y9#y{v1 apparent deficit 表面赤字
H}$7c`;q apparent financial solvency 表面偿债能力
=}0Uw4ub(u apparent partner 表面合伙人
ID43s9 application for personal assessment 个人入息课税申请书
1(-!TJ{ application of fund 资金应用
pASX-rb application to release as liquidator and to destruct the books of accounts and documents
9a=Ll]=\ 申请免除清盘人职务及毁灭帐簿与文件
!\X9$4po@ appointed actuary 委任精算师
z~#;[bER appointed auditor 委任核数师；委任审计师
qtExd~E appointed trustee 委任的受托人
l)9IgJ|<b appointer 委任人
bZNqv-5 4h apportioned pro rata 按比例分摊
B W<Dmn apportionment 分配；分摊
Z#Mm4(KNh Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
i'm <{ v apportionment formula 分摊方程式
5Jbwl$mZ apportionment of estate duty 遗产税的分摊
^1najUpQ_n appraisal 估价；评估
$DoR@2 ~y appreciable growth 可观增长
{1)A"lQu appreciable impact 显着影响
= 0pt-FQ appreciable increase 可观增长
h+}BtKA appreciation 增值；升值
<{isWEW9]3 appreciation against other currencies 相对其他货币升值
kJJT`Ba&/ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
au{) 5W4~ appreciation tax 增值税
9B!Sv/)y!r appropriation 拨款；拨用；拨付
mux/\TII appropriation account 拨款帐目
QWk3y"5n< Appropriation Bill 拨款法案
YI g(^>sq appropriation-in-aid system 补助拨款办法
J?9j D:x approved assets 核准资产
XVqOiv ) approved basket stock 认可一篮子证券
:~otzI4%! approved budget 核准预算
LqbI/AQ) approved charitable donation 认可慈善捐款
5MVa;m approved charitable institution 认可慈善机构
CIx(SeEF approved currency 核准货币；认可货币
{Rkd;`Q`! approved estimates 核准预算
c_3B: F7 approved estimates of expenditure 核准开支预算
S@/{34, approved overseas insurer 核准海外保险人
WO_Uc_R approved overseas trust company 核准海外信托公司
,AP0*Ln approved pooled investment fund 核准汇集投资基金
eX+36VG\ approved provident fund scheme 认可公积金计划
w*-42r3,' approved provision 核准拨款
sp,-JZD approved redeemable share 核准可赎回股份
oX|T&"& approved regional stock 认可地区性证券
e9o\qEm approved retirement scheme 认可退休金计划
<y@v v approved subordinated loan 核准附属贷款
1Cw]~jh arbitrage 套戥；套汇；套利
}R%H?&P arbitrageur 套戥者；套汇者
qYC&0`:H arbitrary amount 临时款项
6kYluV+j arrangement 措施；安排；协定
vqSpF6F
q arrears 欠款
F \ B/q arrears of pay 欠付薪酬
z&6_}{2,] arrears of revenue 逾期未收税款；逾期未收的帐项
8zp?WUb articles of association 组织章程；组织细则；组织章程细则
./#YUIC Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
h[W`P%xZ ascertainment of profit 确定利润
AELj"=RA "Asia Clear" “亚洲结算系统”
"+(|]q "W Asia Commercial Bank Ltd. 亚洲商业银行有限公司
N d].(_ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ubwM*P Asian Development Fund [ADF] 亚洲发展基金
jH<
#)R Asian dollar bond 亚洲美元债券
1&| ]8=pG7 Asian dollar market 亚洲美元市场
{DRk{>K, Asian dollar rate 亚洲美元利率
*?FVLE Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
.d<K` .O ; Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
tF:AnNp= asked price 沽盘；喊价；索价；卖方报价
o-\h;aQJ assessable income 应评税入息
^%r6+ey assessable loss 应评税亏损
WXy8<?s assessable profit 应评税利润
\ %Mcvb.? assessable value 应评税值
|V a :*3u assessed profit 估定利润
~CNB3r 5R assessed value 经评估价值
@G4Z assessment 评税；评定；估价；评税单
], lLD UZ\ assessment number 评税编号；估价编号
C %z )D1- assessment of additional tax 补加税评税
Tqt-zX|> assessment of performance 业绩评估；实绩评价
"w:h Assessor 评税主任
!"N,w9MbD asset price bubbles 资产价格泡沫
/6 ')B !& asset-backed securities 具资产保证的证券
yaR>?[h assets accretion 资产增值
@IL04' \ assets and liabilities 资产与负债
wlX s/\es assets betterment statement 资产递增表；资产改进表
T#ls2UL*xh assets lending 实物放款；有抵押贷款
X q? >a+B assets of the company passing on the death 死者去世时转移的公司资产
B!wN%> U assets pledged as security for liabilities 用作负债抵押的资产
8,U~ p<Gz assets portfolio 资产投资组合
!D=! assets price 资产价格
b j&!$') assets quality 资产质素
2FMmANH0ev assets realization 资产变现
riIubX # assets refinancing arrangement 资产再集资安排
0~U#DTx0 assets securitization 资产证券化
\D@j`o assets situated outside Hong Kong 在香港以外地方的资产
Z[#8F&QV!m assets stripping 削减资产；拆卖资产
Z)7{~xq assets value 资产值
&qx/ZT assignee 承让人
1dN/H) ] assignment 转让；转让书；转让契
V'kBF2} assignment of interest 权益转让
%Psg53N assignment of letters patent and trade mark 专利证书及商标转让
~su>RolaX assignment of property 物业转让；物业转让书
]3 "0#Y assignment right 转让权
&W\e 5X<A assignor 转让人
?MH=8Cl1w associate 有联系的人；有关连人士；相联者；合伙人；联系人
Ca~8cQ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
,;pUBrz/[ associate member 附属会员
dcf,a<K\ associated body corporate 相联法人团体
jr` swyg associated company 相联公司；联属公司
o<nM-"yWb associated corporation 相联法团
{8m&Z36E Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Qw0k-t0=4 公认会计师公会〔英国〕
Ti? "Hr<W Association of Futures Exchange Brokers 香港期货经纪协会
*$A`+D9 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
QNbZ) association of underwriters 承保人组织
Nw"df=,{ assumption of control 接管
;P S4@, assurance 担保；保险；转易；转易书
#(tdJ<HvC| assurance of interest 权益的转易
z4YDngf=4 at 19XX price 按一九ＸＸ年价格计算
N3u06 at a discount 按赔价计算；按贴水价格计算；打折扣
/4;mjE at a premium 按溢价计算；按升水价格计算
y6$a:6 at call 通知付款；按通知
JG;}UuHYM at constant market price 按固定市价计算
uH89oA/H at constant price 按固定价格计算
QBa+xI_
J at cost 按成本计算
*$9U/ d at current market price 按当时市价计算；按现时市价计算
WOO3z5 La at current price 按当时价格计算；按现时价格计算
L(3&,!@ at factor cost 按要素成本计算；按生产要素成本计算
"]eB2k_> at money-of-the-day price 按付款当日价格计算
kX L0 at or better 按指定或较佳价位〔买卖指令〕
)7.)fY$ at par 按面值计算；平价
M i.#x_ at sight 见票即付
;`
L%^WZ;- at the close 按收市盘
ep8UWxB5 at the opening 按开市盘
"mn?* attestation 见证；见证条款
LH54J;7 Y at-the-money option 平价期权
`oMZ9Gq2E attorney 受权人；受托代表人
QvbH " 7 attornment 新拥有人承认书
"}X+vd`` attributable profit 可归属利润
/4 +L2O[ attributable share value 可归属股份价值
.s\lfBo9 Auckland Stock Exchange 奥克兰证券交易所
2*s T U auction 拍卖
& <><4MQ auctioneer 拍卖商
M[q hy. audit 审计；核数
?b7ttlX{ Audit Commission 审计署
{J"]tx9
] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
2D:/.9= 8v 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〕
_OGv2r audit review 帐目审查
qlM<X? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
o}=*E audited account 审计帐目；经审计的帐目
P].Eb7I audited annual account 经审计的周年帐目
>~ *wPoW audited balance sheet 经审计的资产负债表
,|*Gr" Q= auditor 核数师；核数主任；审计师
"EpH02{ i auditor's certificate 核数师证明书；审计师证明书
,x\q Yz+7| auditor's report 核数师报告；审计师报告
% vO(.A+ Aussie bond 澳元债券
`\@n&y[`7 austerity budget 紧缩预算
:?UcD_F Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
<oXBkCi0r Australia All Ordinaries Index 澳洲所有普通股票指数
3[Q7'\ Australian Dollar [AUD] 澳元
E,d<F{=8,o Australian Options Market 澳大利亚期权市场
29=ob(" Australian Securities Commission 澳洲证券事务监察委员会
s/ABT.ZO Australian Society of Certified Practising Accountants 澳洲执业会计师公会
8Y-*rpLy Australian Stock Exchange 澳大利亚证券交易所
+tk`$g Austrian Schilling [ATS] 奥地利先令
6D ]fDeH\ authentication 认证；鉴证
4M% |N authority to purchase 委托购买证；委购书
/,S VG1 authorization 认可；核准；授权；授权书
qUfoEpW2=6 authorization by direction 指示授权
GLIY !BU<C authorization by instruction 指令授权
) &E] authorization by warrant 令状授权
3* Q=)} authorization of unit trust 单位信托的认可
yMdu
Zmkc authorized agent 指定代理人
dA~_ [x:Z authorized capital 法定资本
u"zR_CzYc authorized clerk 出市员
Hya.OW{ authorized dealer 认可交易商
B .=n U authorized financial institution 认可财务机构
(1cB Tf authorized fund 认可基金
Jt}`oFQ5l authorized fund house 获授权的基金公司；认可基金公司
:2KPvp 7? authorized institution 认可机构
i+(>w'=m authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
kMW9U Uw authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
f:46.)W j< authorized insurer 获授权保险人；获认可承保人
.(/HU Qn authorized investment 特准投资项目
"'t f]s authorized person 获授权人
,|z@ Dy authorized representative 获授权代表
7(D)U)9h authorized share capital 法定股本
Pek[j)g} automated quotation system 自动报价系统
PCwc= Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
N( 7(~D=)B 自动交易系统〔香港期货交易所有限公司〕
5$!idfDr|m automatic adjustment mechanism 自动调整机制
+UWv }| automatic adjustment system 自动调整系统
'C}ku>B_r Automatic Clearing House 自动票据交换所
-'O|D} automatic exchange rates accumulation system 自动化汇率累集系统
\A^8 KVE! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
(Zx--2l c automatic teller machine [ATM] 自动柜员机
q~#>MB}". autopay 自动转帐
_N:$|O# available assets 可用资产
:YR HO| available fiscal reserve 现存财政储备
^X 6e\]yj available profit 可用利润
5MG4S Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
` Ft-1eE average 平均；平均数；海损
b5MU$}: average basic salary 平均基本薪金
N?t*4Y average consumer expenditure 平均消费开支；一般消费开支
pq]z%\$u average cost 平均成本
W\-`}{B_/ average cost of land production 增辟土地平均成本
2ZV; GS# average daily turnover 平均每日成交额
2!LDrvPP average daily wage rate 平均每日工资率
3{.]! average expenditure pattern 平均开支模式
f"gYXaVF+ average growth rate 平均增长率
#qk=R7" Q average net fixed assets 固定资产平均净值
/":/DwI' average of relatives 相对价格平均数
dn}EM7:Z average price 平均价格
tBkgn3w average propensity to consume 平均消费倾向；一般消费倾向
EZ>(} average propensity to save 平均储蓄倾向；一般储蓄倾向
0t7)x8 c average rate 平均率
N"<.v6Z average revenue 平均收入；平均收益
E,\)tZ;, average stock 平均库存；平均存货
Id^q!4Th9 average yearly rent 平均年租
DZm Vm['l avoidance of double taxation 避免双重课税
x0)= jp '
avoidance of tax 避税
