A:
q>E[)\+y A share Ａ股；甲类股份
y9#r
SA* abatement of tax 减税；减扣免税额
P`HDQ/^O
ABN AMRO Bank N.V. 荷兰银行
cGE,3dsF[ above-the-line expenditure 线上项目支出；经常预算支出
soTmKqj E above-the-line receipt 线上项目收入；经常预算收入
qoo +=eh! ABSA Asia Limited 南非联合亚洲有限公司
E;m-^dxc absolute change 绝对数值变更
T08SGB] absolute expenditure 实际开支
):c)$$dn absolute guideline figure 绝对准则数字
i.(kX`~J1 absolute interest 绝对权益
ZliJc7lss absolute order of discharge 绝对破产解除令
x e!([^l& absolute profit margin 绝对利润幅度
1h[xVvo<L absolute value 实值；绝对值
Q , `:RF3 absolutely vested interest 绝对既得权益
GjfPba4> absorbed cost 已吸收成本；已分摊成本
Sp2<r I absorption 吸收；分摊；合并
w`Ss MI absorption rate 吸收率；摊配率；分摊率
ZITic&>W ACB Finance Limited 亚洲商业财务有限公司
G|h@O' acceptable form of reciprocity 合理的互惠条件
3rUuRsXn acceptable rate 适当利率；适当汇率
`>
:^c acceptance agreement 承兑协议
[lj C S acceptance for honour 参加承兑
)yj:P acceptor 承兑人；接受人；受票人
h5do?b v! acceptor for honour 参加承兑人
d`g)(* accident insurance 意外保险
:Nt_LsH Accident Insurance Association of Hong Kong 香港意外保险公会
3`mM0,fY accident insurance scheme 意外保险计划
68
*~5] accident year basis 意外年度基准
^s;x LGl] accommodation 通融；贷款
O
# accommodation bill 通融票据；空头票据
tS@J)p+_( accommodation party 汇票代发人
VxKD>:3c account balance 帐户余额；帐户结余
;GjZ vo account book 帐簿
6HK
dBW$/ account collected in advance 预收款项
!SxZN d v account current book 往来帐簿
yltzf
#% account of after-acquired property 事后取得的财产报告
q"uP%TN account of defaulter 拖欠帐目
:1 Y *&s account payable 应付帐款
9eh9@~mU"l account payee only [A/C payee only] 只可转帐；存入收款人帐户
(=/%_jj account receivable 应收帐款
)}[:.Zg,3/ account receivable report 应收帐款报表
i"HENJyCb account statement 结单；帐单；会计财务报表
A{QXzoWkg0 account title 帐户名称；会计科目
9w B}EDZ accountant's report 会计师报告
kR1dk4I4 Accountant's Report Rules 会计师报告规则
_Dv< accounting and auditing procedure 会计与审计程序；会计与核数程序
OZ9ud ]@\ Accounting Arrangements 《会计安排》
u[>hs
\3k accounting basis 会计基础
hHoc>S6^M accounting by Official Receiver 破产管理署署长呈交的帐目
1/l;4~p7' Accounting Circular 《会计通告》
:9=J=G* accounting class 会计类别
n G+ L'SmI accounting date 记帐日期；会计结算日期
)= :gO`"D accounting for money 款项核算
K~MTbdg Accounting Officer 会计主任
[&B}{6wry accounting period 会计报告期；会计期
r{Stsha( accounting policy 会计政策；会计方针
>JWW2< accounting practice 会计惯例
!K~L&.\T accounting principle 会计准则
' :[ :12y[ accounting record 会计记录
>@T(^=Q accounting report 会计报告
0nDlqy6b1b Accounting Services Branch [Treasury] 会计事务部〔库务署〕
R=/6bR57 Accounting Society of China 中国会计学会
~n SG N% accounting statement 会计报表
rP=!!fC1; accounting system 会计制度；会计系统
82q_"y>6 accounting transaction 会计事项；帐务交易
tK$x=9M accounting treatment 会计处理
}_A#O|d xO accounting year 会计年度
Z\)emps accretion 增值；添加
pH'1be{K accrual 应计项目；应累算数目
!8# !P accrual basis 应计制；权责发生制
%mv9+WJN. accrual basis accounting 应计制会计；权责发生制会计
4=T>Iy accrue 应累算；应计
oV 7A"8L^a accrued benefit 应累算利益
` s}v6 accrued charges 应计费用
n5yPUJK2L6 accrued cumulative preference share dividend 应累算的累积优先股股息
Q.d Hg7+D accrued expenses 应累算费用
YnCWmlC accrued interest payable 应付利息；应计未付利息
\qU .?V[2 accrued interest receivable 应收利息；应计未收利息
Lh M{d accrued right 累算权益
-c1$ >+ accruing profit 应累算的利润
0tzMu# accumulated fiscal reserve 累积财政储备
BU|bo") accumulated profit 累积利润；滚存溢利
T N=MZ{L accumulated reserve 累积储备
}k-rOi'jL accumulation of surplus income 累积收益盈余
g[W` 4 acquired assets 既得资产
xP1`FSO8= acquisition 收购；购置；取得
abvA*| acquisition cost 购置成本
[P*w$Hn acquisition expenses 购置费用
- /s2' acquisition of 100% interest 收购全部股权
g!k'tizYD acquisition of control 取得控制权
Dyx3N 5?C acquisition of fixed assets 购置固定资产
` _+j+ acquisition of shell “买壳”
mxpncM=q acquisition price 收购价
X5@rPGc act of God 天灾
U
=()T}b> acting partner 执事合伙人
bB^SD] }C active market 买卖活跃的市场；交投畅旺的市场；旺市
$X %w9l e active partner 积极参与的合伙人
Y^? J3[@ active trading 交投活跃
@nJ#kd[ actual circulation 实际流通
qYMTud[Vf actual cost 实际成本
XZaei\rUn) actual expenditure 实际开支；实际支出
YdI|xu>0A^ actual income 实际入息；实际收入；实际收益
|<@X* #X5 actual market 现货市场
. <|7BHL actual price 现货价；实际价格
0!n6 tz lT actual profit 实际利润
ak?XE4-N actual quotation 实盘；实际价位；实际报价
h5bQ actual year basis 按实际年度计算
|zV-a2K%J actuals 实货
C^po*(W6 actuarial investigation 精算调查
!9l
c6W actuarial principle 精算原则
J`ia6fy.I actuarial report 精算师报告
]F@XGJN Actuarial Society of Hong Kong 香港精算学会
^G,]("di` actuarial valuation 精算师估值
RNyw`> actuary 精算师
/x6,"M[97 ad referendum agreement 暂定协议；有待覆核的协定
Tsez&R$k ad valorem duty 从价税；按值征税
npH2&6Yhi^ ad valorem duty system 从价税制
+h6c Aqm] ad valorem fee 从价费
zR'lQ<u ad valorem tariff 从价关税
r^ ?Q o
additional allowance 额外免税额
ZJ} V>Bu- additional amount for unexpired risk 未过期风险的额外款额
Uk u~"OGC additional assessable profit 补加应评税利润
4VjP:>*p additional assessment 补加评税
7_WD)Y2yS additional commitment 额外承担
Y~T;{&wi additional commitment vote 额外承担拨款
ic:_v?k additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
V `V
Z[ additional dependent parent allowance 供养父母额外免税额
\v 7M`! & additional provision 额外拨款
G"bItdb additional stamp duty 附加印花税
C>q,c3s5 additional tax 补加税罚款；补加税款
%aU4d
e^ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
F:.rb
Ei adjudged bankrupt 被裁定破产
I| qoH N,g adjudicated bankrupt 裁定破产人
m}] bP adjudication fee 裁定费；评定印花税额手续费；评估契据费
hL#5:~( adjudication of bankruptcy 裁定破产；宣告破产
)mi Y>7K adjudication of insolvency 裁定无力偿还债务
nz:I\yA adjusted actual 经调整的实数；调整后的实数
0^4uZeW? adjusted current assets 经调整的流动资产；调整后的流动资产
hPhNDmL#3 adjusted figure 经调整的数字；调整后的数额
f%0^89 ) adjusted liabilities 经调整的负债；调整后的负债
i D V.L adjusted loss 经调整的亏损；调整后的亏损
d/G`w{H}y 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
kAbRXID adjusted profit 经调整的利润；调整后的利润
8B C F.y adjusted surplus 经调整的盈余额；调整后的盈余额
SF2A?L?}+ adjusted value 经调整的价值；调整后的价值
jk2h"):B> adjustment 调整；修订；理算〔保险〕
[?m DTD8zU adjustment centre 调剂中心
@~0kSA7 adjustment lag 调整过程的时间差距；调整时差
M7 &u_Cn? adjustment mechanism 调整机制
;aKdRhDo adjustment of loss 亏损调整
Q}~of}h/ adjustment process 调整过程；调整程序
o0b}: ` adjustment range 调整幅度
jW5n^Y ) administered exchange rate 受管制汇率
]q DhGt Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
B5>h@p-UV administration expenses 行政费用
60P^aj$V administration fee 手续费；行政费
pmd=3,D'u administration in bankruptcy 破产管理
jy`jxOoG~Z administration order 遗产管理令
Fx2z lM& administrator 管理人；遗产管理人
5;5;bB o~ administrator of the estate 遗产管理人
<:)T 7yVq admission of debt 债项承认书
0UeDM* admission of proof 接纳债权证明
@BWroNg{ advance 放贷款项；垫付款项；预支款项；预付款项
[$)C(1zY advance account 暂支帐目；预付款帐户
u1a5Vtel advance compensation 预付补偿金
:nYl]Rm advance from shareholder 股东垫款
`An`"$z advance pending reimbursement 预支以待日后付还
=s`\W7/;{- advanced economy 先进经济体系
WJBi#(S Y advancement 预付；预付财产
^OKCvdS advances warrant 垫款令
Mw2?U>h1 advancing 贷出
_7>$'V{ adverse balance 逆差
[8AGW7_ adverse exchange 逆汇
>=-w2& advertisement addressed to shareholders 在报章刊登的致股东通告
hW[/{2<@ advice for collection 托收通知书
U^SJWYi<Y advice of drawing 提款通知书；汇票通知书
I`k aAOe advice of payment 付款通知
b Fk >IifN Advisory Committee [Securities and Futures Commission]
So?SBh1C 谘询委员会〔证券及期货事务监察委员会〕
yS0YWqv]6@ Advisory Committee on Diversification 经济多元化谘询委员会
!q PVC\l affidavit 誓章；遗产申报誓章
ss'#s PX affidavit of no receipt 述明无收款的誓章
)O~LXK=b affiliate 联号；联营公司；附属公司
F2!C^r,~L affiliated company 附属公司；联号；联营公司
DK 4 8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
z>< =F,W affordability 负担能力
V.5gxr3QqW African Development Bank [AfDB] 非洲开发银行
XL>v$7`# after-acquired property 事后取得的财产
YG , after-hours dealing 市后交易
T6MlKcw,t after-tax profit 税后盈利；税后利润；税后溢利
w1B!z agency agreement 代理协议
^T`)ltI]V agency expenses 代理机构的开支
nsF OtOdd agency fee 代理费
;n_ |t/= Agency Law 《代理法》
d;O16xcM/ agent 代理人；承销人
XB,
2+ agent of company 公司代理人
|F z/9+I agent's fee 代理人费；经纪费
]T Q2PVN2 aggregate 总计；总数；总体数字
j*@^O`^v aggregate amount 总款额；总额
uu L"o aggregate assets and liabilities 总体资产与负债
= #]^H c aggregate at constant price 按固定价格计算的总体数字
Cm g(# $ X aggregate demand 总需求
>aXyi3B aggregate gross position 总持仓量
j\&
` aggregate limit 总限额
<?'d \B aggregate of salaries tax 合计薪俸税
SskvxH+7 aggregate performance 总体表现；总体业绩
d 2sY.L aggregate supply 总体供应
! iuDmL aggregate surplus 总盈余
m`
^o<V& aggregate total 整体总额
N"SFVc_2 aggregate value 总值；合计价值
Ik2y If5d aggregated basis 合计基准
<uZ
r.X aggregated net chargeable income 合计应课税入息实额
?g
gl8bzA aggregation 合并计算；合计；总和
u;p.:{' aggregation of incomes of husband and wife 夫妇入息合并计算
$sK8l=# aggregation of property 财产的总和
Z .6 M~ agio 差价；贴水
+{U0PI82 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
i ]&C=X Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+bpUb0.W 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
D^ZG- WR Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
.vsrZ_y? 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
\6o%gpUkD Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
"SC }C 《香港政府和大韩民国政府关于相互促进和保护投资协定》
xUl=N agreement for a settlement 授产协议
{a aI<u agreement for assignment 转让协议
,aOi:aaZRT agreement for sale 售卖协议；买卖协议
~I[Z 2&I agreement for sale and purchase 买卖协议
Er/ h:= agreement for the payment of interest 支付利息协议
s2=rj?g&(X agreement for the repayment of money 还款协议
D2N| A agreement of reinsurance 再保险协议
kI7c22OJ Agricultural Bank of China 中国农业银行
(jb9U k_t air passenger departure tax 飞机乘客离境税
RO cI.tL Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
q?}
/q airport tax 机场税
q.sErr[zc alcohol duty 酒精税
}j<:hD QP alienation 让与；让渡；转让
Y'-@ O"pK alimony 生活费；赡养费
kaM=Fk=t All Ordinaries Index [AOI] 所有普通股指数
SSG57N-T all risks 全险；综合险
#d y z All Sales Record for Stock Market 《股票市场成交报告》
4 mj\wBp Allied Capital Resources Limited 新联财务有限公司
7 #/ ->Y all-items index [Consumer Price Index] 总指数〔消费物价指数〕
g7\MFertR^ allocation letter 拨款信件
s
Dq{h allocation of fund 分配款项；预留款项
P?| F+RoX$ allocation of profit 利润分配；溢利分配
9! 'qLO allocation warrant 拨款令
2J?ON|2M allotment 分配；配股
dH]0 (a J allotment notice 股份配售通知；配股通知
B=dF\.&Z allotment of shares 股份分配
bloe|o! allowable 可获宽免；免税的
'T=$Q%Qv allowable business loss 可扣除的营业亏损
NTq#'O) f allowable expenses 可扣税的支出
_:dt8+T# allowance 免税额；津贴；备抵；准备金
scr`] tD allowance for debts 债项的免税额
$D;/b+a allowance for depreciation by wear and tear 耗损折旧免税额
>O0z+tj allowance for funeral expenses 殡殓费的免税额
DX3 xWdnr allowance for inflation 为通货膨胀而预留的款项；通胀准备金
w3,DsEXu allowance for repairs and outgoings 修葺及支出方面的免税额
*=G~26*!V allowance to debtor 给债务人的津贴
=Sjr*)<@j alteration of capital 资本更改
{7EnM1] alternate trustee 候补受托人
@34Z/%A amalgamation 合并
YoC{ t&rY ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
D,$!.5OA ambit of charges 征税范围；收费范围
%K9pnq/T^ amended valuation 经修订的估值
C1V: _- American Commodities Exchange 美国商品交易所
o 8fB American Express Bank Limited 美国运通银行
}G{ 'Rb American Stock Exchange 美国证券交易所
o<1a]M| amortization 摊销
|4E 5x9J amount due from banks 存放银行同业的款项
VIIBw amount due from banks abroad 存放海外银行同业的款项
|ZJ<J)y amount due from holding companies 控股公司欠款
_ aJo7 amount due from local banks 存放本港银行同业的款项
:A,g :B amount due to banks 银行同业的存款
; JpsRf! amount due to banks abroad 海外银行同业的存款
%#AM }MWIa amount due to holding companies 控股公司存款
*s=jKV# amount due to local banks 本港银行同业的存款
8%+F .r amount due to outport banks 外埠银行同业的存款
6 b/UFO amount for note issue 发行纸币的款额
N*^iOm]Y amount of bond 担保契据的款额
O { hM amount of consideration 代价款额
w(, K amount of contribution 供款数额
jH 5VrN*Q amount of indebtedness 负债款额
Xl/ SDm_p amount of principal of the loan 贷款本金额
\O zPDN amount of rates chargeable 应征差饷数额
~]w|ULNa3| amount of share capital 股本额
7O.?I#
76 amount of sums assured 承保款额
rT#2'-f amount of variation 变动幅度
H\>0jr ` amount of vote 拨款数额
]J '#KT{ amount payable 应付款额
LMGo8%2I amount receivable 应收款额
6@rebe!&= Amsterdam Stock Exchange 阿姆斯特丹证券交易所
|>'.( analysis 分析
-22]|$f ancillary risk 附属风险
tz^2?wO annual account 周年帐目；周年帐目报表；年度决算；年结
9Z[EzKd<~' annual accounting date 年结日期
D4G* Wz8 annual allowance 每年免税额；年积金；年度津贴；年津
`)aIFAW annual balance 年度余额
1(YEOZ
annual disposable income 每年可动用收入
}G/#Nb) annual estimates 周年预算
q,Nhfo( annual fee 年费
7{BTtUMAC annual general meeting 周年大会
!T|q/ri annual growth rate 年增率；每年增长率
pzcl@ annual long-term supplement 长期个案每年补助金
S|K#lL annual pensionable emolument 可供计算退休金的年薪
vyA
`Z1 annual report 年报
zbL8
pp Annual Report on the Consumer Price Index 《消费物价指数年报》
*.,G;EC ^ annual return 周年报表；周年申报表；每年报税表格
m>:zwz< ; Annual Return Rules 《周年报表规则》
fep8hf B; annual review of consumer prices 每年消费物价回顾
>^Z==1 annual roll-forward basis 逐年延展方式
$[6] Ly(F) annual salary 年薪
3UNmUDl[~ annual statement 年度报表；年度决算表
W1!Nq` Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
tb1w 6jaU annuitant 年金受益人
|=rb#z& annuity 年金
s[n*fV']A annuity contract 年金合约
s#*
D Y annuity on human life 人寿年金
C[JGt 9{Y antecedent debt 先前的债项
?l/+*/AR ; ante-dated cheque 倒填日期支票
S2\|bs7;J, anticipated expenditure 预期开支
\1MMz Z4rf anticipated net profit 预期纯利
V"u .u anticipated revenue 预期收入
3*C|"|lJ anti-inflation measure 反通货膨胀措施
xsERn F>` anti-inflationary stance 反通货膨胀立场
50R&;+b apparent deficit 表面赤字
^ fqco9^; apparent financial solvency 表面偿债能力
zqlgJn apparent partner 表面合伙人
K? ] c application for personal assessment 个人入息课税申请书
}{S pV application of fund 资金应用
&57s //PrX application to release as liquidator and to destruct the books of accounts and documents
7H$wpn
Zln 申请免除清盘人职务及毁灭帐簿与文件
v2KK%Qy appointed actuary 委任精算师
-oMp@2\ e appointed auditor 委任核数师；委任审计师
f2]O5 rX p appointed trustee 委任的受托人
wqE+hKs, appointer 委任人
XdV(=PS!a@ apportioned pro rata 按比例分摊
Z` zyE P A apportionment 分配；分摊
@ #1T-* Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
@E
!`:/k apportionment formula 分摊方程式
%<yH6h*u apportionment of estate duty 遗产税的分摊
iji2gWV}h appraisal 估价；评估
w(cl,W/w appreciable growth 可观增长
*Hed^[sO appreciable impact 显着影响
+sm9H"_0 appreciable increase 可观增长
v[!ZRwk4w3 appreciation 增值；升值
W</\F& appreciation against other currencies 相对其他货币升值
Q$:>yveR* appreciation of the exchange value of Hong Kong dollar 港元汇值上升
?Vo/mtbY5X appreciation tax 增值税
qGhwbg appropriation 拨款；拨用；拨付
"]kq,j^] appropriation account 拨款帐目
iT,Ya-9" Appropriation Bill 拨款法案
x~n]r[!L appropriation-in-aid system 补助拨款办法
LG:Mksd8=4 approved assets 核准资产
$(N+E,XB approved basket stock 认可一篮子证券
oeF0t'% approved budget 核准预算
Tq,xW approved charitable donation 认可慈善捐款
hNUkaP approved charitable institution 认可慈善机构
kx6-8j3gD7 approved currency 核准货币；认可货币
;Sw % t(@ approved estimates 核准预算
1Farix1YDq approved estimates of expenditure 核准开支预算
Q)% a2s; approved overseas insurer 核准海外保险人
Y:KIaYkk approved overseas trust company 核准海外信托公司
Cw,;>>Y_b< approved pooled investment fund 核准汇集投资基金
[e?vqm . approved provident fund scheme 认可公积金计划
?a{es! approved provision 核准拨款
;(0|2I'" approved redeemable share 核准可赎回股份
WEsX+okj approved regional stock 认可地区性证券
vQsI^p approved retirement scheme 认可退休金计划
&!0%"4 approved subordinated loan 核准附属贷款
pGT? =/=* arbitrage 套戥；套汇；套利
0;n}{26a arbitrageur 套戥者；套汇者
=P7!6V\f arbitrary amount 临时款项
D?`| `Mu arrangement 措施；安排；协定
zTb,h arrears 欠款
MwO`DrV arrears of pay 欠付薪酬
rlP?Uh arrears of revenue 逾期未收税款；逾期未收的帐项
@78%6KZ`i articles of association 组织章程；组织细则；组织章程细则
j=y{ey7Fd Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
M) Z3q ascertainment of profit 确定利润
jQ& 82X%m "Asia Clear" “亚洲结算系统”
!r %u @[( Asia Commercial Bank Ltd. 亚洲商业银行有限公司
aZB$%#'vR Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Hq oCl Asian Development Fund [ADF] 亚洲发展基金
2Wp)CI<\D Asian dollar bond 亚洲美元债券
)L/o|%r! Asian dollar market 亚洲美元市场
Z?j4WJy-[ Asian dollar rate 亚洲美元利率
=VvQ 2Y0h8 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
w3Z;&s Fd Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
%mr6p}E| asked price 沽盘；喊价；索价；卖方报价
|Wz`#<t assessable income 应评税入息
u7}C):@H assessable loss 应评税亏损
*G(ZRj@ 33 assessable profit 应评税利润
P)rz%,VF+ assessable value 应评税值
P?$Iht.^ assessed profit 估定利润
}KFM8CbS assessed value 经评估价值
Y2>0Y3yM assessment 评税；评定；估价；评税单
09sdt;V Q assessment number 评税编号；估价编号
HsRQiai* assessment of additional tax 补加税评税
$Fik]TbQp assessment of performance 业绩评估；实绩评价
X\HP&;Wd Assessor 评税主任
(bD'SWE asset price bubbles 资产价格泡沫
At)\$GJ asset-backed securities 具资产保证的证券
Bl*.N9* assets accretion 资产增值
E%vT(Kz assets and liabilities 资产与负债
J*m ~fZ^ assets betterment statement 资产递增表；资产改进表
2'5 u}G9 assets lending 实物放款；有抵押贷款
-$tf` assets of the company passing on the death 死者去世时转移的公司资产
Mv7=ZA m assets pledged as security for liabilities 用作负债抵押的资产
#1<Jwt+ assets portfolio 资产投资组合
.y^T 3?}I assets price 资产价格
7xoq:oP-}N assets quality 资产质素
E0aJ~A(Hv assets realization 资产变现
r(DW,xoK0 assets refinancing arrangement 资产再集资安排
Lu9`(+ assets securitization 资产证券化
],xvhfZ"dn assets situated outside Hong Kong 在香港以外地方的资产
QrRnXlE M8 assets stripping 削减资产；拆卖资产
S7f"\[Aw assets value 资产值
r
l>e~i assignee 承让人
<-O^ol,fX assignment 转让；转让书；转让契
bPUldkB: assignment of interest 权益转让
35Cm>X assignment of letters patent and trade mark 专利证书及商标转让
B> V)6\ assignment of property 物业转让；物业转让书
9
gWqs' assignment right 转让权
;Wedj\Kkp assignor 转让人
h}yfL@ associate 有联系的人；有关连人士；相联者；合伙人；联系人
TpAso[r Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
vG#,J&aW associate member 附属会员
) $=!e%{ associated body corporate 相联法人团体
rh j_cw associated company 相联公司；联属公司
#?klVK&e/ associated corporation 相联法团
Tj j-8cg Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9Z
lfY 1= 公认会计师公会〔英国〕
f=T &$tZ< Association of Futures Exchange Brokers 香港期货经纪协会
%%qg<iO_ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
2"8qtG`Et association of underwriters 承保人组织
NXSjN~aG2 assumption of control 接管
!T
RU assurance 担保；保险；转易；转易书
E?cf#;2h8m assurance of interest 权益的转易
%hN7K at 19XX price 按一九ＸＸ年价格计算
$64sf?aZ># at a discount 按赔价计算；按贴水价格计算；打折扣
ma e@L at a premium 按溢价计算；按升水价格计算
UKzXz0 at call 通知付款；按通知
Uj twOv|pF at constant market price 按固定市价计算
\fJ _, at constant price 按固定价格计算
P`OZoI$bV at cost 按成本计算
qTI_'q at current market price 按当时市价计算；按现时市价计算
%z"n}|%! at current price 按当时价格计算；按现时价格计算
#@}wl at factor cost 按要素成本计算；按生产要素成本计算
@
GXi{9 at money-of-the-day price 按付款当日价格计算
O[W/=j[ at or better 按指定或较佳价位〔买卖指令〕
Eu`K2_b at par 按面值计算；平价
~vB dq Yj at sight 见票即付
YWhp 4`m at the close 按收市盘
'.IR|~ Y at the opening 按开市盘
|DLmMsS4 attestation 见证；见证条款
D),hSqJ" at-the-money option 平价期权
,Y`TP4Ip attorney 受权人；受托代表人
_`+2e- attornment 新拥有人承认书
npMPjknl attributable profit 可归属利润
a 3C\? 5 attributable share value 可归属股份价值
$aDkZ j Auckland Stock Exchange 奥克兰证券交易所
z@ U5 auction 拍卖
Y;#H0v>E auctioneer 拍卖商
(\H^ KEy audit 审计；核数
|Pq z0n=v Audit Commission 审计署
T~)R,OA7m Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
H&uh$y@ 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〕
Y Sux#*#H audit review 帐目审查
h7J 4 p Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
MQq! <?/ audited account 审计帐目；经审计的帐目
lD6PKZ\RIj audited annual account 经审计的周年帐目
lt& c/xi_ audited balance sheet 经审计的资产负债表
gfQ1p ? auditor 核数师；核数主任；审计师
%s ">: auditor's certificate 核数师证明书；审计师证明书
Y InPmR auditor's report 核数师报告；审计师报告
s _cur- Aussie bond 澳元债券
yeI c Q% austerity budget 紧缩预算
n. .R'vNj Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
RKb ( Australia All Ordinaries Index 澳洲所有普通股票指数
pZ5eG A= Australian Dollar [AUD] 澳元
. H9a Australian Options Market 澳大利亚期权市场
5U6b\jxX Australian Securities Commission 澳洲证券事务监察委员会
@6%o0p9zz Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Ir6g"kwCKq Australian Stock Exchange 澳大利亚证券交易所
8y'.H21:; Austrian Schilling [ATS] 奥地利先令
hE;BT>_dn authentication 认证；鉴证
`Hd~H authority to purchase 委托购买证；委购书
0N):8`dY authorization 认可；核准；授权；授权书
fr<V ]) authorization by direction 指示授权
g[(Eh?]Sc authorization by instruction 指令授权
Wd?=RO`a authorization by warrant 令状授权
S^A+Km3VB authorization of unit trust 单位信托的认可
Y?\PU{ O authorized agent 指定代理人
kHd`k.nW authorized capital 法定资本
3]h*6 V1$ authorized clerk 出市员
Dr5AJ`y9A authorized dealer 认可交易商
@.} @K authorized financial institution 认可财务机构
fT.M glJcb authorized fund 认可基金
Zw_'u=r
> authorized fund house 获授权的基金公司；认可基金公司
naV bcY authorized institution 认可机构
"mc ] ^ O authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
g9gi7.'0 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
x+EEMv3u: authorized insurer 获授权保险人；获认可承保人
G{gc]7\=Cd authorized investment 特准投资项目
>J/8lS{# authorized person 获授权人
_
qU-@Y$ authorized representative 获授权代表
96i # authorized share capital 法定股本
}70A>JBw automated quotation system 自动报价系统
,1>n8f77] Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
6UM1>xq9A 自动交易系统〔香港期货交易所有限公司〕
pyp0SGCM: automatic adjustment mechanism 自动调整机制
^xQPj6 P} automatic adjustment system 自动调整系统
J$i.^ |hE/ Automatic Clearing House 自动票据交换所
2b&Fu\2Dmv automatic exchange rates accumulation system 自动化汇率累集系统
k,-0OoCL-! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
A+hA'0isF@ automatic teller machine [ATM] 自动柜员机
t"P:}ps{? autopay 自动转帐
8~AL+*hn available assets 可用资产
3L9@ELY4 available fiscal reserve 现存财政储备
VcLzv{ available profit 可用利润
P Dw BSj Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
BbhC 0q"J average 平均；平均数；海损
4@ QR2K| average basic salary 平均基本薪金
+!)_[ zo average consumer expenditure 平均消费开支；一般消费开支
1v 4M* average cost 平均成本
C I=M0 average cost of land production 增辟土地平均成本
Bo8NY! average daily turnover 平均每日成交额
zBc |gx average daily wage rate 平均每日工资率
=k5O*ql" average expenditure pattern 平均开支模式
+*wr=9> average growth rate 平均增长率
MqRJ:x average net fixed assets 固定资产平均净值
1vdG \$ average of relatives 相对价格平均数
p#
|}
o9 average price 平均价格
&Qq | average propensity to consume 平均消费倾向；一般消费倾向
!\!j?z=O8 average propensity to save 平均储蓄倾向；一般储蓄倾向
q 4Mv2SPT
average rate 平均率
vbf Qy2q average revenue 平均收入；平均收益
(wf3HEb_ average stock 平均库存；平均存货
D9!$H!T _ average yearly rent 平均年租
9-!G Ya'Z avoidance of double taxation 避免双重课税
>4J(\'}m| avoidance of tax 避税
