A:
J}7iXTh A share Ａ股；甲类股份
GNXQD}L?b? abatement of tax 减税；减扣免税额
TxhTK5#f ABN AMRO Bank N.V. 荷兰银行
,w|f*L$ above-the-line expenditure 线上项目支出；经常预算支出
uc?QS~H&w above-the-line receipt 线上项目收入；经常预算收入
k;p:P ?s5Y ABSA Asia Limited 南非联合亚洲有限公司
q/,W'lQ\; absolute change 绝对数值变更
MOJ-q3H^W absolute expenditure 实际开支
% Ke:%##Y absolute guideline figure 绝对准则数字
"HW~|M7>( absolute interest 绝对权益
pa&*n=&cL absolute order of discharge 绝对破产解除令
R1z\b~ @" absolute profit margin 绝对利润幅度
l1~>{:mq absolute value 实值；绝对值
4WnB{9
i`I absolutely vested interest 绝对既得权益
R/
7G absorbed cost 已吸收成本；已分摊成本
"t+VF 4r absorption 吸收；分摊；合并
?op6_a-wm absorption rate 吸收率；摊配率；分摊率
=6t )-53 ACB Finance Limited 亚洲商业财务有限公司
E[J7FgU)<S acceptable form of reciprocity 合理的互惠条件
%-+lud acceptable rate 适当利率；适当汇率
M:W9h+z acceptance agreement 承兑协议
t_ &FK A acceptance for honour 参加承兑
0X\,!FL acceptor 承兑人；接受人；受票人
>2 gemTy acceptor for honour 参加承兑人
v N%zk(?T accident insurance 意外保险
dOq *W<% Accident Insurance Association of Hong Kong 香港意外保险公会
w \pD'1e accident insurance scheme 意外保险计划
QQKvy0?1 accident year basis 意外年度基准
aWVJx@f accommodation 通融；贷款
JBdZ] accommodation bill 通融票据；空头票据
y & \ J accommodation party 汇票代发人
raGov` account balance 帐户余额；帐户结余
GEq?^z~i account book 帐簿
^;B
vd! account collected in advance 预收款项
9)sGnD; account current book 往来帐簿
w%cd $"EH account of after-acquired property 事后取得的财产报告
#;U_ L`q account of defaulter 拖欠帐目
5AR\'||u account payable 应付帐款
+ )?1F account payee only [A/C payee only] 只可转帐；存入收款人帐户
>?yaG= account receivable 应收帐款
~130"WQ; account receivable report 应收帐款报表
([s}bD.9 account statement 结单；帐单；会计财务报表
F]3iL^v account title 帐户名称；会计科目
x+( h#+F accountant's report 会计师报告
Z>Nr"7k Accountant's Report Rules 会计师报告规则
,,oiL accounting and auditing procedure 会计与审计程序；会计与核数程序
Vw=e C" Accounting Arrangements 《会计安排》
=^4 vz= 2 accounting basis 会计基础
(F_Wys=6 accounting by Official Receiver 破产管理署署长呈交的帐目
E9 {Gaa/{ Accounting Circular 《会计通告》
*J@2A)ZDv0 accounting class 会计类别
7Xv.C&jzd accounting date 记帐日期；会计结算日期
%;9f$:U accounting for money 款项核算
!z X`M1J Accounting Officer 会计主任
/ocdAW `0 accounting period 会计报告期；会计期
+Ij>\;vM" accounting policy 会计政策；会计方针
02&m M % # accounting practice 会计惯例
38 Lc|w accounting principle 会计准则
Zb`}/%\7 accounting record 会计记录
w :Fes accounting report 会计报告
qt+vmi+~ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
YMnG-'^Z Accounting Society of China 中国会计学会
r 4jW =?| accounting statement 会计报表
=PyU9C-@ accounting system 会计制度；会计系统
?3Wh. %n accounting transaction 会计事项；帐务交易
-y OrNir}W accounting treatment 会计处理
=35^k-V S accounting year 会计年度
VB*$lx X accretion 增值；添加
zl46E~"]x accrual 应计项目；应累算数目
y[S 5 accrual basis 应计制；权责发生制
UDV,c o accrual basis accounting 应计制会计；权责发生制会计
2(LS <HqP[ accrue 应累算；应计
NFPW#-TF accrued benefit 应累算利益
@! ^c@ accrued charges 应计费用
I(/W+ o accrued cumulative preference share dividend 应累算的累积优先股股息
- O3^q. accrued expenses 应累算费用
r#rQ3&Vn accrued interest payable 应付利息；应计未付利息
#b []-L! accrued interest receivable 应收利息；应计未收利息
? )-*&1cv accrued right 累算权益
eh nN accruing profit 应累算的利润
(7`&5m d accumulated fiscal reserve 累积财政储备
|h(!CF R accumulated profit 累积利润；滚存溢利
7Q} P}9n accumulated reserve 累积储备
#\iQ`Q<B accumulation of surplus income 累积收益盈余
u&".kk acquired assets 既得资产
|vA3+kG acquisition 收购；购置；取得
T5,/;e acquisition cost 购置成本
S0 M -$ acquisition expenses 购置费用
^]^Y~$u acquisition of 100% interest 收购全部股权
X1!m ]s(I acquisition of control 取得控制权
dx}()i\@ acquisition of fixed assets 购置固定资产
" jmi
"O* acquisition of shell “买壳”
j/wG0 ~<kz acquisition price 收购价
\dCoY0Z ; act of God 天灾
<6U{I ' acting partner 执事合伙人
$@+\_f'bU> active market 买卖活跃的市场；交投畅旺的市场；旺市
7* d}6\
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4VSIE"8e active trading 交投活跃
%Vrl"4^}t actual circulation 实际流通
lh3%2 Dq$ actual cost 实际成本
s#?Y^bgH actual expenditure 实际开支；实际支出
#Qc[W +% actual income 实际入息；实际收入；实际收益
f8_5.vlw actual market 现货市场
YMad]_XOP actual price 现货价；实际价格
Q<P],}?: actual profit 实际利润
] 3xnq< actual quotation 实盘；实际价位；实际报价
fXvJ3w( actual year basis 按实际年度计算
TLl*gED actuals 实货
,d<wEB?\` actuarial investigation 精算调查
N \[Cuh8Fe actuarial principle 精算原则
Pe!uk4}w actuarial report 精算师报告
SoS[yr Actuarial Society of Hong Kong 香港精算学会
CT3wd?)z` actuarial valuation 精算师估值
.RH }/D actuary 精算师
T/ MbEqAf ad referendum agreement 暂定协议；有待覆核的协定
KQaw*T[Q3w ad valorem duty 从价税；按值征税
qbu Lcy3 ad valorem duty system 从价税制
#* j ad valorem fee 从价费
{l.) *#O ad valorem tariff 从价关税
1$?O5.X: additional allowance 额外免税额
xKEHN gen additional amount for unexpired risk 未过期风险的额外款额
tn+i5Eso additional assessable profit 补加应评税利润
*5sr\b4#S additional assessment 补加评税
1Jc-hrN- additional commitment 额外承担
B4pheKZ2 additional commitment vote 额外承担拨款
5G'X\iR additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
^4x(a& additional dependent parent allowance 供养父母额外免税额
tx}{ E<\>$ additional provision 额外拨款
}:5r# Cd additional stamp duty 附加印花税
&`Q0&8d5 additional tax 补加税罚款；补加税款
}7+G'=XI/ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
$T tCV R adjudged bankrupt 被裁定破产
+*a:\b" fx adjudicated bankrupt 裁定破产人
z(i B$;M adjudication fee 裁定费；评定印花税额手续费；评估契据费
X 8<<;?L adjudication of bankruptcy 裁定破产；宣告破产
b)(#/}jMkD adjudication of insolvency 裁定无力偿还债务
@G^]kDFM{ adjusted actual 经调整的实数；调整后的实数
r75,mX adjusted current assets 经调整的流动资产；调整后的流动资产
\A*#a9 " adjusted figure 经调整的数字；调整后的数额
c_x6FoE;L adjusted liabilities 经调整的负债；调整后的负债
'{QbjG%<P adjusted loss 经调整的亏损；调整后的亏损
4Wk/^*? 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
X_Is#& 6; adjusted profit 经调整的利润；调整后的利润
C]K@SN$ adjusted surplus 经调整的盈余额；调整后的盈余额
Dsw(ti`@ adjusted value 经调整的价值；调整后的价值
U
P GS adjustment 调整；修订；理算〔保险〕
YDyOhv adjustment centre 调剂中心
`n
Y!nh6! adjustment lag 调整过程的时间差距；调整时差
`] _ #_ adjustment mechanism 调整机制
0qnToV; adjustment of loss 亏损调整
{1'X S,2 adjustment process 调整过程；调整程序
} ?$d~]t) adjustment range 调整幅度
K:c5Yq^ administered exchange rate 受管制汇率
j5 |PQOK Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
QB'-`GwL administration expenses 行政费用
&=nwb4 administration fee 手续费；行政费
Ms=x~o' administration in bankruptcy 破产管理
d2'9C 6t administration order 遗产管理令
Z+' 7c|a administrator 管理人；遗产管理人
,jQkR^]j- administrator of the estate 遗产管理人
K!7o#"GM admission of debt 债项承认书
<oS2a/Nd admission of proof 接纳债权证明
_]E"hr6a advance 放贷款项；垫付款项；预支款项；预付款项
7C9qkQ
Jqn advance account 暂支帐目；预付款帐户
]t\fw' advance compensation 预付补偿金
i{I'+%~R advance from shareholder 股东垫款
1>c`c]s3 advance pending reimbursement 预支以待日后付还
L}P<iB advanced economy 先进经济体系
vE;`y46&r advancement 预付；预付财产
k]u0US9/ advances warrant 垫款令
_FeLSk. advancing 贷出
kn 5q1^ adverse balance 逆差
v :PNt#Ta adverse exchange 逆汇
4 C/ advertisement addressed to shareholders 在报章刊登的致股东通告
-A(] ",*J advice for collection 托收通知书
yd]W',c advice of drawing 提款通知书；汇票通知书
w{#K.dx advice of payment 付款通知
F[ N{7C3 Advisory Committee [Securities and Futures Commission]
J Xo_l 谘询委员会〔证券及期货事务监察委员会〕
O(!J ^J3_z Advisory Committee on Diversification 经济多元化谘询委员会
Q!7Er affidavit 誓章；遗产申报誓章
,}2M'DSWa affidavit of no receipt 述明无收款的誓章
Wo&MHMP affiliate 联号；联营公司；附属公司
^2mmgN affiliated company 附属公司；联号；联营公司
IVzJ| affirmation [estate duty] 非宗教式宣誓〔遗产税〕
y BXdj`bV affordability 负担能力
AFGWlC#` African Development Bank [AfDB] 非洲开发银行
vRp =L54z after-acquired property 事后取得的财产
(=}U2GD* after-hours dealing 市后交易
kLU$8L after-tax profit 税后盈利；税后利润；税后溢利
/ *Z( ;- agency agreement 代理协议
(Gf1#,/3 ~ agency expenses 代理机构的开支
?w`uv9NUJ8 agency fee 代理费
1/c7((]7(, Agency Law 《代理法》
'*MNRduE6 agent 代理人；承销人
Aa[p7{e agent of company 公司代理人
MLtfi{;LH agent's fee 代理人费；经纪费
DDq*#;dP aggregate 总计；总数；总体数字
{(U?)4 @ aggregate amount 总款额；总额
rY4{,4V aggregate assets and liabilities 总体资产与负债
KFCrJ ) aggregate at constant price 按固定价格计算的总体数字
r@5_LD@f aggregate demand 总需求
"X4OUk aggregate gross position 总持仓量
%Ui&SZ\ aggregate limit 总限额
lO3$V JI aggregate of salaries tax 合计薪俸税
oFB~)}f<v aggregate performance 总体表现；总体业绩
6QkdH7Qf= aggregate supply 总体供应
$YSAD\a< aggregate surplus 总盈余
@G+Hrd6 aggregate total 整体总额
<f %JZ4p* aggregate value 总值；合计价值
xPWzm
hF aggregated basis 合计基准
!*HH5qh6 aggregated net chargeable income 合计应课税入息实额
TUHC[#Vb? aggregation 合并计算；合计；总和
f]L`^WU
aggregation of incomes of husband and wife 夫妇入息合并计算
/5 B{szf aggregation of property 财产的总和
>p [|U`>{ agio 差价；贴水
zPEx;lO$ 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》
jku_0Q0*? Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
vQ>x5\r5O_ 《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》
0+jR ,5 | Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
:CH "cbo 《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》
yoGe^ga r Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
~UA-GWb 《香港政府和大韩民国政府关于相互促进和保护投资协定》
N3
.!E| agreement for a settlement 授产协议
c"Kl@ [1\~ agreement for assignment 转让协议
/{vv n agreement for sale 售卖协议；买卖协议
_W'>?e0i agreement for sale and purchase 买卖协议
CMB:% agreement for the payment of interest 支付利息协议
`% k9@k . agreement for the repayment of money 还款协议
6*8"?S' agreement of reinsurance 再保险协议
J@PwN^` Agricultural Bank of China 中国农业银行
~CIA6& air passenger departure tax 飞机乘客离境税
w vBx]$SC Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
CE]0OY airport tax 机场税
6My=GBy C alcohol duty 酒精税
xy) Y)yp alienation 让与；让渡；转让
u&yAM Wl alimony 生活费；赡养费
qgg/_H:;w All Ordinaries Index [AOI] 所有普通股指数
nd*9vxM all risks 全险；综合险
23?\jw3w All Sales Record for Stock Market 《股票市场成交报告》
T4dLuJl Allied Capital Resources Limited 新联财务有限公司
uCO- f<b all-items index [Consumer Price Index] 总指数〔消费物价指数〕
1wP# ?p)c allocation letter 拨款信件
h}r* allocation of fund 分配款项；预留款项
r CU f,) allocation of profit 利润分配；溢利分配
Z
6KM%R allocation warrant 拨款令
GjN/8>/ allotment 分配；配股
@[h)M3DFd allotment notice 股份配售通知；配股通知
Wj.f$U 4 allotment of shares 股份分配
>a7OE=K allowable 可获宽免；免税的
8dgI&t allowable business loss 可扣除的营业亏损
/?uA{/8 allowable expenses 可扣税的支出
JJ`RF allowance 免税额；津贴；备抵；准备金
I4 {uw ge allowance for debts 债项的免税额
yqR2^wZ%r allowance for depreciation by wear and tear 耗损折旧免税额
c]LE9<G allowance for funeral expenses 殡殓费的免税额
<wWZ]P 2] allowance for inflation 为通货膨胀而预留的款项；通胀准备金
qp3J/(F allowance for repairs and outgoings 修葺及支出方面的免税额
1Z%^U ? allowance to debtor 给债务人的津贴
B64L>7\>` alteration of capital 资本更改
,<R/jHZP9 alternate trustee 候补受托人
0NrUB amalgamation 合并
C1&~Y.6m ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
D uX7 ambit of charges 征税范围；收费范围
{`?C 5< r amended valuation 经修订的估值
*'4+kj7> American Commodities Exchange 美国商品交易所
%EkV-%o* American Express Bank Limited 美国运通银行
p xP ,cS American Stock Exchange 美国证券交易所
]D_"tQ?i amortization 摊销
qn)
VKx= amount due from banks 存放银行同业的款项
6-#<*Pg amount due from banks abroad 存放海外银行同业的款项
2yZ/'}Mw amount due from holding companies 控股公司欠款
h&@ A'om~ amount due from local banks 存放本港银行同业的款项
ZGO% lkZ. amount due to banks 银行同业的存款
0?OTa <c amount due to banks abroad 海外银行同业的存款
$I*ye+a*{q amount due to holding companies 控股公司存款
:cU6W2EV amount due to local banks 本港银行同业的存款
I/4:SNha amount due to outport banks 外埠银行同业的存款
"2} {lu amount for note issue 发行纸币的款额
<%w)EQf4m amount of bond 担保契据的款额
s |B amount of consideration 代价款额
eGcc' LBr; amount of contribution 供款数额
F]o&m::/K amount of indebtedness 负债款额
SNqw 2f5 amount of principal of the loan 贷款本金额
;[@);-9q amount of rates chargeable 应征差饷数额
q)0?aL amount of share capital 股本额
Xq:jp+WSG amount of sums assured 承保款额
&/QdG= r + amount of variation 变动幅度
A+U il\% amount of vote 拨款数额
*nJy amount payable 应付款额
mp]}-bR) amount receivable 应收款额
GF 4k Amsterdam Stock Exchange 阿姆斯特丹证券交易所
s
zBlyT analysis 分析
S}L$-7Ct ancillary risk 附属风险
r:pS[f|4\ annual account 周年帐目；周年帐目报表；年度决算；年结
Mbbgsy3W annual accounting date 年结日期
`! ~~Wf' annual allowance 每年免税额；年积金；年度津贴；年津
v:/+Oz Y annual balance 年度余额
JxI\ss?O annual disposable income 每年可动用收入
1 EE4N\ annual estimates 周年预算
3sr> ?/>: annual fee 年费
`;KU^dH annual general meeting 周年大会
u@QP<[f
annual growth rate 年增率；每年增长率
,liFo.kT8% annual long-term supplement 长期个案每年补助金
w _zUA'n+ annual pensionable emolument 可供计算退休金的年薪
ZqT8G annual report 年报
R\DdU-k Annual Report on the Consumer Price Index 《消费物价指数年报》
J)(KG dk annual return 周年报表；周年申报表；每年报税表格
3"v
k$ Annual Return Rules 《周年报表规则》
;Q *=AW annual review of consumer prices 每年消费物价回顾
]`@= ;w annual roll-forward basis 逐年延展方式
c %|K
x annual salary 年薪
Jv_KZDOdk annual statement 年度报表；年度决算表
'Mp8!9=& 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
st~
1[in annuitant 年金受益人
F3d: W:^_ annuity 年金
Y2lBQp8'| annuity contract 年金合约
+,oEcCi annuity on human life 人寿年金
wxC& KrRF antecedent debt 先前的债项
n1
k2<BU4b ante-dated cheque 倒填日期支票
K >%}m, anticipated expenditure 预期开支
+5:Dy,F = anticipated net profit 预期纯利
~V#MI@]V~ anticipated revenue 预期收入
a ^:on?:9 anti-inflation measure 反通货膨胀措施
DJ& ni` anti-inflationary stance 反通货膨胀立场
9Q\CJ9 apparent deficit 表面赤字
4wLN#dpeEy apparent financial solvency 表面偿债能力
iYbp ^iVg apparent partner 表面合伙人
NMaZ+g!t( application for personal assessment 个人入息课税申请书
x <&2`= application of fund 资金应用
Std?p{
i application to release as liquidator and to destruct the books of accounts and documents
`Wc" Ix0 申请免除清盘人职务及毁灭帐簿与文件
ai,\'%N appointed actuary 委任精算师
&8 =wkG% appointed auditor 委任核数师；委任审计师
JSXJlau appointed trustee 委任的受托人
8&[Lr o9 appointer 委任人
I^}q;L![\ apportioned pro rata 按比例分摊
U&F1}P$fb apportionment 分配；分摊
9)c{L<o}T Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
j:|um&`) apportionment formula 分摊方程式
d7, ZpHt apportionment of estate duty 遗产税的分摊
Hlh`d N appraisal 估价；评估
(RXOv"''= appreciable growth 可观增长
n8h1S lK08 appreciable impact 显着影响
\!-I Y appreciable increase 可观增长
kSL7WQe?j appreciation 增值；升值
,=TY:U;? appreciation against other currencies 相对其他货币升值
V]E# N appreciation of the exchange value of Hong Kong dollar 港元汇值上升
g+( Cs appreciation tax 增值税
[p& n]T appropriation 拨款；拨用；拨付
rE->z appropriation account 拨款帐目
@*Y"[\ "$ Appropriation Bill 拨款法案
7(8i~} appropriation-in-aid system 补助拨款办法
:? uUh approved assets 核准资产
31VDlcn E approved basket stock 认可一篮子证券
t W ^oa approved budget 核准预算
gu1:%raXd approved charitable donation 认可慈善捐款
u9 2);1R approved charitable institution 认可慈善机构
.qd/ft2 approved currency 核准货币；认可货币
seQSDCsvw* approved estimates 核准预算
5OJ8o>BF approved estimates of expenditure 核准开支预算
ot%^FvQ[c approved overseas insurer 核准海外保险人
hB?a{#JL approved overseas trust company 核准海外信托公司
aNt +;M7g` approved pooled investment fund 核准汇集投资基金
4*`AYx( approved provident fund scheme 认可公积金计划
MWGs:tpL4 approved provision 核准拨款
Z--A:D> approved redeemable share 核准可赎回股份
c >O>|*I approved regional stock 认可地区性证券
kdgU1T@y. approved retirement scheme 认可退休金计划
g4eEkG`XTS approved subordinated loan 核准附属贷款
]n \Qa arbitrage 套戥；套汇；套利
Xu.Wdl/{Ra arbitrageur 套戥者；套汇者
k<&zVV ' arbitrary amount 临时款项
XY _hTHJ arrangement 措施；安排；协定
<w,NMu" arrears 欠款
%yyvB5Y^ arrears of pay 欠付薪酬
RZY[DoF8u arrears of revenue 逾期未收税款；逾期未收的帐项
@Sr{6g*I articles of association 组织章程；组织细则；组织章程细则
{th=MldJ? Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
pA%}C mrMq ascertainment of profit 确定利润
Ru&>8Ln0 "Asia Clear" “亚洲结算系统”
a- \M)}T Asia Commercial Bank Ltd. 亚洲商业银行有限公司
6%-RKQi Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
L'Yg$9 Vz Asian Development Fund [ADF] 亚洲发展基金
|]M|I X8
o Asian dollar bond 亚洲美元债券
kVmR v.zZ Asian dollar market 亚洲美元市场
9V'ok.B.x Asian dollar rate 亚洲美元利率
&gxWdG}qx] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
B|f
=hlY Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
6D\$K asked price 沽盘；喊价；索价；卖方报价
B5A/Iv)2 assessable income 应评税入息
w$)NW57[| assessable loss 应评税亏损
C {*' p+f assessable profit 应评税利润
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`{34e assessable value 应评税值
h]+UK14m assessed profit 估定利润
u# TNW. assessed value 经评估价值
'9ki~jt f= assessment 评税；评定；估价；评税单
a<NZ C assessment number 评税编号；估价编号
W>E/LBpE4 assessment of additional tax 补加税评税
\ 4`:~c assessment of performance 业绩评估；实绩评价
5wE+p<-KX Assessor 评税主任
JI3x^[(Z asset price bubbles 资产价格泡沫
ro n-v"! asset-backed securities 具资产保证的证券
DXa! "ZU assets accretion 资产增值
i-jrF 6& assets and liabilities 资产与负债
,<CFjtelO assets betterment statement 资产递增表；资产改进表
6*aU^#Hz6 assets lending 实物放款；有抵押贷款
=,Zkg(M assets of the company passing on the death 死者去世时转移的公司资产
hl/) 1sOIR assets pledged as security for liabilities 用作负债抵押的资产
F HK{cE assets portfolio 资产投资组合
A3 uF 0A assets price 资产价格
hE h` cBO assets quality 资产质素
%&5PZmnW assets realization 资产变现
/g]NC? assets refinancing arrangement 资产再集资安排
IDY2X+C# U assets securitization 资产证券化
!,cL c}a assets situated outside Hong Kong 在香港以外地方的资产
6"L,#aKm^ assets stripping 削减资产；拆卖资产
" *bP @W assets value 资产值
/ucS*m:<x assignee 承让人
PY@BgL=/ assignment 转让；转让书；转让契
Dq~ \U&U\$ assignment of interest 权益转让
Bjp4:;Bb assignment of letters patent and trade mark 专利证书及商标转让
ufi:aE=} assignment of property 物业转让；物业转让书
&} rmDx assignment right 转让权
Z}AhDIw!G assignor 转让人
<r1/& RW, associate 有联系的人；有关连人士；相联者；合伙人；联系人
c;B: o Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
FokSg[ ) 5 associate member 附属会员
(&KBYiwr associated body corporate 相联法人团体
u9*7Buou^ associated company 相联公司；联属公司
dF l8 'D associated corporation 相联法团
uqsVq0H Association of Chartered Certified Accountants [ACCA] [United Kingdom]
b[ 2 #t 公认会计师公会〔英国〕
3Fg{?C_l Association of Futures Exchange Brokers 香港期货经纪协会
wVmQ E Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
?Q[b1: ;Lm association of underwriters 承保人组织
xG1(vn83gq assumption of control 接管
ri1;i= W assurance 担保；保险；转易；转易书
edL sn>\*# assurance of interest 权益的转易
Vo;0i$ at 19XX price 按一九ＸＸ年价格计算
tu slkOE# at a discount 按赔价计算；按贴水价格计算；打折扣
O>LqpZ
at a premium 按溢价计算；按升水价格计算
KIGMWS^^ at call 通知付款；按通知
0F%/R^mw at constant market price 按固定市价计算
[9;[g~;E%m at constant price 按固定价格计算
4J{W8jX at cost 按成本计算
`uof\D<'] at current market price 按当时市价计算；按现时市价计算
^4~?]5Y\ at current price 按当时价格计算；按现时价格计算
]^0m h[" at factor cost 按要素成本计算；按生产要素成本计算
ANRZQpnXQ at money-of-the-day price 按付款当日价格计算
LL_@nvu}M at or better 按指定或较佳价位〔买卖指令〕
| vPU]R>6 at par 按面值计算；平价
WjsmLb:5 at sight 见票即付
6ltV}Wt- at the close 按收市盘
_oE 7< at the opening 按开市盘
$YiG0GK<" attestation 见证；见证条款
)agrx76]3w at-the-money option 平价期权
v:gdG|n" attorney 受权人；受托代表人
(XNd]G attornment 新拥有人承认书
GO UO attributable profit 可归属利润
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V4@nv attributable share value 可归属股份价值
7P:/ (P Auckland Stock Exchange 奥克兰证券交易所
JY R^k= auction 拍卖
c {3P|O&. auctioneer 拍卖商
0O?\0k;o audit 审计；核数
AbL(F#{ Audit Commission 审计署
20w4
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Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Rxq4Diq5k 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〕
pN{XGkX. audit review 帐目审查
+fN2%aC Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
|F +n 7 audited account 审计帐目；经审计的帐目
}\QXPU{UVd audited annual account 经审计的周年帐目
Gc e[RB: audited balance sheet 经审计的资产负债表
D^S"6v" z auditor 核数师；核数主任；审计师
RREl($$p auditor's certificate 核数师证明书；审计师证明书
$+ORq3 auditor's report 核数师报告；审计师报告
\rY\wa Aussie bond 澳元债券
3$3%W<&^ austerity budget 紧缩预算
z+c'-!e/ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
+4F; m_G6 Australia All Ordinaries Index 澳洲所有普通股票指数
|\RN%w7E8 Australian Dollar [AUD] 澳元
o QR? H Australian Options Market 澳大利亚期权市场
Pf~0JNnc Australian Securities Commission 澳洲证券事务监察委员会
TVVu_ib Australian Society of Certified Practising Accountants 澳洲执业会计师公会
gZ
us}U Australian Stock Exchange 澳大利亚证券交易所
C'PHb o: Austrian Schilling [ATS] 奥地利先令
qE.3:bQ!` authentication 认证；鉴证
_6->D[dB authority to purchase 委托购买证；委购书
"?6R"Vk?: authorization 认可；核准；授权；授权书
Ky* xAx: authorization by direction 指示授权
]dT]25V authorization by instruction 指令授权
;x&3tN/I authorization by warrant 令状授权
p
~)\! authorization of unit trust 单位信托的认可
= gcZ RoL authorized agent 指定代理人
X*a7`aL authorized capital 法定资本
b/4 gs62{k authorized clerk 出市员
m/WDJ$d authorized dealer 认可交易商
.UU ) authorized financial institution 认可财务机构
I#xhmsF authorized fund 认可基金
I]B9+Z?xo authorized fund house 获授权的基金公司；认可基金公司
7'5/T]Z authorized institution 认可机构
xM>dv5<E authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
bBQHxH}vi authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
:(I=z6 authorized insurer 获授权保险人；获认可承保人
xzRC % authorized investment 特准投资项目
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authorized person 获授权人
Xm6M s<z6 authorized representative 获授权代表
yCv"(fNQ authorized share capital 法定股本
7KtgR=-Lb automated quotation system 自动报价系统
xG(: O@ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
7 A 自动交易系统〔香港期货交易所有限公司〕
">s0B5F7 automatic adjustment mechanism 自动调整机制
hG3RZN#ejq automatic adjustment system 自动调整系统
/Wy9 ". Automatic Clearing House 自动票据交换所
7VJf~\%1j automatic exchange rates accumulation system 自动化汇率累集系统
)' 2vUt`_7 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
`~@}f"c`u automatic teller machine [ATM] 自动柜员机
w$Mb+b$ autopay 自动转帐
^Cg@'R9 available assets 可用资产
/ `w'X/'VJ available fiscal reserve 现存财政储备
94XRf"^ available profit 可用利润
lqKwjJ tX Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
_xdttO^N average 平均；平均数；海损
7p18;Z+6>X average basic salary 平均基本薪金
!" : arK average consumer expenditure 平均消费开支；一般消费开支
6.4,Qae9E average cost 平均成本
)sapUnqrlR average cost of land production 增辟土地平均成本
s_,&"-> average daily turnover 平均每日成交额
C%'eF` average daily wage rate 平均每日工资率
qj?I*peK) average expenditure pattern 平均开支模式
wJF$<f7P average growth rate 平均增长率
UOI Z8Po average net fixed assets 固定资产平均净值
<7X+-%yb; average of relatives 相对价格平均数
Rh7=,= u average price 平均价格
tQ4{:WPG average propensity to consume 平均消费倾向；一般消费倾向
y] ~X{v average propensity to save 平均储蓄倾向；一般储蓄倾向
xX])IZ D average rate 平均率
i4
tW8 Il average revenue 平均收入；平均收益
5?|PC. average stock 平均库存；平均存货
:: 8E?c average yearly rent 平均年租
CY9`HQ1 avoidance of double taxation 避免双重课税
FD}>}f Lv avoidance of tax 避税
