A:
t2Px?S ? A share Ａ股；甲类股份
wBJ|%mc3TA abatement of tax 减税；减扣免税额
R"y xpw ABN AMRO Bank N.V. 荷兰银行
;$67GK above-the-line expenditure 线上项目支出；经常预算支出
AqAL)`#K above-the-line receipt 线上项目收入；经常预算收入
h0
Xc=nj ABSA Asia Limited 南非联合亚洲有限公司
+G6 G e; absolute change 绝对数值变更
0a2#36;_IK absolute expenditure 实际开支
j 8)*'T absolute guideline figure 绝对准则数字
dZY|6 absolute interest 绝对权益
rJ{k1H > absolute order of discharge 绝对破产解除令
Kk,u{EA absolute profit margin 绝对利润幅度
u +O"c absolute value 实值；绝对值
{PkR6.XhR absolutely vested interest 绝对既得权益
fR b absorbed cost 已吸收成本；已分摊成本
/:v}Ni"6nF absorption 吸收；分摊；合并
!sp `oM absorption rate 吸收率；摊配率；分摊率
D_?dy 4\ ACB Finance Limited 亚洲商业财务有限公司
82 dmlPwJC acceptable form of reciprocity 合理的互惠条件
:NL[NbQYt acceptable rate 适当利率；适当汇率
J|F!$m { acceptance agreement 承兑协议
?[|A sw1t acceptance for honour 参加承兑
^u2x26]. acceptor 承兑人；接受人；受票人
/
*/"gz% acceptor for honour 参加承兑人
}qJ`nN 8 accident insurance 意外保险
/BN=Kl] Accident Insurance Association of Hong Kong 香港意外保险公会
XmaRg{22 accident insurance scheme 意外保险计划
icQQLSU5 accident year basis 意外年度基准
($Op*bR accommodation 通融；贷款
$DaQM'- accommodation bill 通融票据；空头票据
:r2d%:h%2 accommodation party 汇票代发人
RG=i74 a account balance 帐户余额；帐户结余
voFg6zoV_ account book 帐簿
]T{v~]7:{ account collected in advance 预收款项
JAM]neKiX account current book 往来帐簿
[Op^l%B C account of after-acquired property 事后取得的财产报告
KF1Zy; account of defaulter 拖欠帐目
o@hj. )u account payable 应付帐款
l<qEX O account payee only [A/C payee only] 只可转帐；存入收款人帐户
njaKU?6%d2 account receivable 应收帐款
*+k
yuY J account receivable report 应收帐款报表
l_4 ^TYF account statement 结单；帐单；会计财务报表
Cd ]g+R}j account title 帐户名称；会计科目
P 'o]#Az accountant's report 会计师报告
^ p7z3ng Accountant's Report Rules 会计师报告规则
A9KPU : accounting and auditing procedure 会计与审计程序；会计与核数程序
Qp7F3,/# Accounting Arrangements 《会计安排》
YCVT0d accounting basis 会计基础
/x)i}M) accounting by Official Receiver 破产管理署署长呈交的帐目
@r^s70{} Accounting Circular 《会计通告》
iUFG!,+d accounting class 会计类别
x:Q$1&3N accounting date 记帐日期；会计结算日期
3ZbqZ"rE accounting for money 款项核算
&JYkh > Accounting Officer 会计主任
N{}8Zh4op accounting period 会计报告期；会计期
7[mP@ { accounting policy 会计政策；会计方针
/bn$@Cy@ accounting practice 会计惯例
^G 'n
z accounting principle 会计准则
*8+HQ[[# accounting record 会计记录
Q{5.;{/eC accounting report 会计报告
RUq[HxF)
6 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
K%_ UNivN Accounting Society of China 中国会计学会
lWH#/5`h accounting statement 会计报表
Bt#'6:: accounting system 会计制度；会计系统
"%bU74 > accounting transaction 会计事项；帐务交易
Mnk-"d accounting treatment 会计处理
#|3,DZ|)F accounting year 会计年度
Vc6
>i|"-O accretion 增值；添加
+* F e accrual 应计项目；应累算数目
D>^g2!b: accrual basis 应计制；权责发生制
l D->1=z accrual basis accounting 应计制会计；权责发生制会计
^QjkZ^<dD accrue 应累算；应计
4e? bkC accrued benefit 应累算利益
yJ `{\7Uqg accrued charges 应计费用
y>:U&P^ accrued cumulative preference share dividend 应累算的累积优先股股息
`A5n6*A7 accrued expenses 应累算费用
cs _ accrued interest payable 应付利息；应计未付利息
M6 8foeeN accrued interest receivable 应收利息；应计未收利息
7<=p* accrued right 累算权益
`K n+d~S4 accruing profit 应累算的利润
"',;pGg|K accumulated fiscal reserve 累积财政储备
7KGb2V< t accumulated profit 累积利润；滚存溢利
y(/5l accumulated reserve 累积储备
=c$x xEDD accumulation of surplus income 累积收益盈余
Q/]o'_[vW acquired assets 既得资产
sxS%1hp3 acquisition 收购；购置；取得
@4Zkkjc4b acquisition cost 购置成本
Pd& Npp3 acquisition expenses 购置费用
*_d N 9 acquisition of 100% interest 收购全部股权
x4MTE?hT acquisition of control 取得控制权
4<vi@,s acquisition of fixed assets 购置固定资产
I(WIT=Wi< acquisition of shell “买壳”
j6};K ~N` acquisition price 收购价
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p!7 act of God 天灾
@nMVs6 acting partner 执事合伙人
SSbx[<E3 active market 买卖活跃的市场；交投畅旺的市场；旺市
^7 * 7^< active partner 积极参与的合伙人
v,8Q9<=O active trading 交投活跃
AC 2kG actual circulation 实际流通
I}f7|hYX actual cost 实际成本
9ZG:2ncdJ actual expenditure 实际开支；实际支出
lFduX D actual income 实际入息；实际收入；实际收益
+S+=lu _ actual market 现货市场
FV3[7w=D\ actual price 现货价；实际价格
:>o 0zG[;f actual profit 实际利润
X$@qs9?)^ actual quotation 实盘；实际价位；实际报价
Ryygq,>VD. actual year basis 按实际年度计算
XPZ8*8JL actuals 实货
k.jBu actuarial investigation 精算调查
Rry] 6( actuarial principle 精算原则
-rjQ^ze actuarial report 精算师报告
WRA(k Actuarial Society of Hong Kong 香港精算学会
/u_9uJ"-K( actuarial valuation 精算师估值
q9PjQ% actuary 精算师
l!KPgRw ad referendum agreement 暂定协议；有待覆核的协定
kj.9\ ad valorem duty 从价税；按值征税
NZ0 ?0* ad valorem duty system 从价税制
_<DOA:'v ad valorem fee 从价费
e*}GQ ad valorem tariff 从价关税
W'f"kM additional allowance 额外免税额
hF5T9^8 additional amount for unexpired risk 未过期风险的额外款额
{~j/sto-: additional assessable profit 补加应评税利润
*
h S 6F additional assessment 补加评税
+ A^|aQ additional commitment 额外承担
Yh;(puhyA additional commitment vote 额外承担拨款
Lz p}<B additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
c53:E'g additional dependent parent allowance 供养父母额外免税额
cH4 PrMm& additional provision 额外拨款
C^5 V additional stamp duty 附加印花税
_%Ua8bR$ additional tax 补加税罚款；补加税款
>T\@j\X4 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
IbJl/N %o adjudged bankrupt 被裁定破产
O:a=94 adjudicated bankrupt 裁定破产人
>dJ~ adjudication fee 裁定费；评定印花税额手续费；评估契据费
C z$q"U adjudication of bankruptcy 裁定破产；宣告破产
Lfdg5D5.P adjudication of insolvency 裁定无力偿还债务
,nCvA%B! adjusted actual 经调整的实数；调整后的实数
CWRB/WH: adjusted current assets 经调整的流动资产；调整后的流动资产
~b ! la adjusted figure 经调整的数字；调整后的数额
tJn"$A ^N adjusted liabilities 经调整的负债；调整后的负债
6O.kKhk adjusted loss 经调整的亏损；调整后的亏损
(9TSH3f? 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
_uL [
Z adjusted profit 经调整的利润；调整后的利润
5~T+d1md adjusted surplus 经调整的盈余额；调整后的盈余额
XJKns adjusted value 经调整的价值；调整后的价值
NI.ROk1{+4 adjustment 调整；修订；理算〔保险〕
R".$x{{ adjustment centre 调剂中心
dLF*'JjY adjustment lag 调整过程的时间差距；调整时差
cDz b}W*UM adjustment mechanism 调整机制
=J]EVD
adjustment of loss 亏损调整
*}';q`u } adjustment process 调整过程；调整程序
ZZHzC+O#^ adjustment range 调整幅度
Iz'Et'w8! administered exchange rate 受管制汇率
z}.6yHS Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Rm79mh9 administration expenses 行政费用
-Ah&|!/ administration fee 手续费；行政费
2eeFa Fif administration in bankruptcy 破产管理
O^ui+44wp administration order 遗产管理令
Xdl
dUK[ administrator 管理人；遗产管理人
t+ q;}ZvG administrator of the estate 遗产管理人
;hV|W{=w admission of debt 债项承认书
J 7-
vB",U admission of proof 接纳债权证明
pwS"BTZ advance 放贷款项；垫付款项；预支款项；预付款项
f-| zh#L advance account 暂支帐目；预付款帐户
j;V\~[I^u advance compensation 预付补偿金
*] h"J] advance from shareholder 股东垫款
2<p@G#( advance pending reimbursement 预支以待日后付还
k9<UDg_ Y advanced economy 先进经济体系
_x3=i\O, advancement 预付；预付财产
^);M}~ advances warrant 垫款令
TXXG0 G advancing 贷出
u0,QsD)_X0 adverse balance 逆差
)bL(\~0g~ adverse exchange 逆汇
n- ],!pL^ advertisement addressed to shareholders 在报章刊登的致股东通告
yzT1Zg_ER advice for collection 托收通知书
2kDv
(". advice of drawing 提款通知书；汇票通知书
+kEM%z advice of payment 付款通知
Yb_HvP Advisory Committee [Securities and Futures Commission]
-$:*!55:j 谘询委员会〔证券及期货事务监察委员会〕
;Ss!OFK Advisory Committee on Diversification 经济多元化谘询委员会
L-S5@;" affidavit 誓章；遗产申报誓章
{X{S[(| affidavit of no receipt 述明无收款的誓章
|r,})o> affiliate 联号；联营公司；附属公司
x{zZ%_F affiliated company 附属公司；联号；联营公司
9[&ByEA K affirmation [estate duty] 非宗教式宣誓〔遗产税〕
vM!2?8bEFd affordability 负担能力
E8"&gblg African Development Bank [AfDB] 非洲开发银行
5#N< ~ after-acquired property 事后取得的财产
+>;Ux1 '@ after-hours dealing 市后交易
@>.aQE after-tax profit 税后盈利；税后利润；税后溢利
8 l)K3;q_ agency agreement 代理协议
JhwHsx/ agency expenses 代理机构的开支
] B3+& g agency fee 代理费
TQNdBq5I6 Agency Law 《代理法》
89GW! agent 代理人；承销人
S;gy:n!t agent of company 公司代理人
(Fuu V{x| agent's fee 代理人费；经纪费
WAR!#E#J7 aggregate 总计；总数；总体数字
bc~$" aggregate amount 总款额；总额
w+)wrJTtm aggregate assets and liabilities 总体资产与负债
cn/ &QA" aggregate at constant price 按固定价格计算的总体数字
~6Fh ,S1? aggregate demand 总需求
8-7Ml 3G* aggregate gross position 总持仓量
EW vhT]<0 aggregate limit 总限额
4&%H;Q aggregate of salaries tax 合计薪俸税
\}u/0UF97 aggregate performance 总体表现；总体业绩
(Cq 38~mR aggregate supply 总体供应
p{W
Amly aggregate surplus 总盈余
yufw}L o- aggregate total 整体总额
l;A '^ aggregate value 总值；合计价值
\v\ONp" aggregated basis 合计基准
);TB(PQsBT aggregated net chargeable income 合计应课税入息实额
);i J9+ V} aggregation 合并计算；合计；总和
;-Os~81o? aggregation of incomes of husband and wife 夫妇入息合并计算
);}M"W8 aggregation of property 财产的总和
DO-M0L agio 差价；贴水
?E
V^H-r r 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》
Lb<IEy77\ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
x|Pz24yP9 《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》
IemhHf ^l Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
n7~4*B 《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》
B[EOz\?=m Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
;r~1TUKb 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Rx"+i0 agreement for a settlement 授产协议
$6J22m!S4n agreement for assignment 转让协议
Z:>3AJuS_ agreement for sale 售卖协议；买卖协议
| Z2_W/ agreement for sale and purchase 买卖协议
' n h2} agreement for the payment of interest 支付利息协议
NF4(+E9g agreement for the repayment of money 还款协议
s5+;8u9K agreement of reinsurance 再保险协议
~vA8I#. Agricultural Bank of China 中国农业银行
KU{zzn; g air passenger departure tax 飞机乘客离境税
f{O-\ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
KehM.c^ airport tax 机场税
ar,v/l>d4N alcohol duty 酒精税
SFtcO alienation 让与；让渡；转让
(G} }h alimony 生活费；赡养费
l<4P">M!. All Ordinaries Index [AOI] 所有普通股指数
N }NKQ]= all risks 全险；综合险
%3TioM[B All Sales Record for Stock Market 《股票市场成交报告》
tWzB Qx Allied Capital Resources Limited 新联财务有限公司
C g~1<J?2 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
oq,nfU A allocation letter 拨款信件
ni2 [K` allocation of fund 分配款项；预留款项
$M0l
(htR allocation of profit 利润分配；溢利分配
y4|<+9<7 allocation warrant 拨款令
1pG| jT+Bi allotment 分配；配股
zh=0zJ allotment notice 股份配售通知；配股通知
@6+_0^ allotment of shares 股份分配
"$J5cco allowable 可获宽免；免税的
Yy]TU} PY allowable business loss 可扣除的营业亏损
|.yS~XFJS allowable expenses 可扣税的支出
_[(EsIqc(F allowance 免税额；津贴；备抵；准备金
Pw]r&)I`y[ allowance for debts 债项的免税额
lfCr `[!E allowance for depreciation by wear and tear 耗损折旧免税额
;/wH/!b allowance for funeral expenses 殡殓费的免税额
'm |T"Ym~ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
bo< .pK$ allowance for repairs and outgoings 修葺及支出方面的免税额
<8?
F\x@ allowance to debtor 给债务人的津贴
&nVekE:! alteration of capital 资本更改
C@ ]D*k alternate trustee 候补受托人
Bfo#N31F } amalgamation 合并
Whp`\E< < ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
p< 0=. ~ ambit of charges 征税范围；收费范围
-EFdP] XO amended valuation 经修订的估值
#6 YpV) American Commodities Exchange 美国商品交易所
Hf1b&8&:K American Express Bank Limited 美国运通银行
f_LXp $n American Stock Exchange 美国证券交易所
n/*" 2 amortization 摊销
)16+Pm8 amount due from banks 存放银行同业的款项
5Uy *^C7M^ amount due from banks abroad 存放海外银行同业的款项
UY({[?Se amount due from holding companies 控股公司欠款
LY)Wwl*wc amount due from local banks 存放本港银行同业的款项
S *J { amount due to banks 银行同业的存款
Wtk|}>Pf amount due to banks abroad 海外银行同业的存款
5%QYe]D amount due to holding companies 控股公司存款
W)]&G}U< amount due to local banks 本港银行同业的存款
p$x>I3C(\ amount due to outport banks 外埠银行同业的存款
I8T*_u^_ amount for note issue 发行纸币的款额
Ah@e9`_r amount of bond 担保契据的款额
[Y.JC' F# amount of consideration 代价款额
-}sMOy` amount of contribution 供款数额
:6)!#q'g amount of indebtedness 负债款额
\ nuz l
amount of principal of the loan 贷款本金额
3_boEYl0 amount of rates chargeable 应征差饷数额
Y?0x /2< amount of share capital 股本额
JBOU$A ~ amount of sums assured 承保款额
/g9^g( amount of variation 变动幅度
\8\T TkVSq amount of vote 拨款数额
A['(@Bz#7~ amount payable 应付款额
TC'SDDX amount receivable 应收款额
-$=RQH$9 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
aQY. 96yo analysis 分析
62.Cq! ~ ancillary risk 附属风险
G.@ K# a9 annual account 周年帐目；周年帐目报表；年度决算；年结
-6s]7 #IC annual accounting date 年结日期
a_ [+id annual allowance 每年免税额；年积金；年度津贴；年津
4Wa$>vz annual balance 年度余额
*& ]8rm{ annual disposable income 每年可动用收入
IDqUiN annual estimates 周年预算
WL'!M &h annual fee 年费
dQ_'8
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i,Z-UA|f=T annual growth rate 年增率；每年增长率
.=G3wox3 annual long-term supplement 长期个案每年补助金
>0 o[@gJl annual pensionable emolument 可供计算退休金的年薪
5%V(eR annual report 年报
qM 1ZCt Annual Report on the Consumer Price Index 《消费物价指数年报》
^{0*?,-x annual return 周年报表；周年申报表；每年报税表格
jpR]V86G Annual Return Rules 《周年报表规则》
x30|0EHYl[ annual review of consumer prices 每年消费物价回顾
A0;{$/ annual roll-forward basis 逐年延展方式
d!Y%7LmSE@ annual salary 年薪
yV L >Ie/ annual statement 年度报表；年度决算表
. 8ikcs Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
5\}Y=Pa annuitant 年金受益人
%RF$Y=c'C annuity 年金
%z[=T@ annuity contract 年金合约
1 B&XM^>/ annuity on human life 人寿年金
)>Z@')Uk: antecedent debt 先前的债项
Mg8ciV}\xY ante-dated cheque 倒填日期支票
l<S3<'& anticipated expenditure 预期开支
$I#~<bW, anticipated net profit 预期纯利
SJLs3iz_) anticipated revenue 预期收入
"W4|}plnu anti-inflation measure 反通货膨胀措施
Yh"9,Z&wiR anti-inflationary stance 反通货膨胀立场
u6Ux nqNc apparent deficit 表面赤字
#wvGS% apparent financial solvency 表面偿债能力
pBBKfv apparent partner 表面合伙人
;Z "Iv application for personal assessment 个人入息课税申请书
zT/woiy B` application of fund 资金应用
=c#mR" 1 application to release as liquidator and to destruct the books of accounts and documents
P@5-3]m= 申请免除清盘人职务及毁灭帐簿与文件
|FlB# appointed actuary 委任精算师
RhF< {U. appointed auditor 委任核数师；委任审计师
mKV31wvK} appointed trustee 委任的受托人
p K_zq appointer 委任人
.) ,9a , apportioned pro rata 按比例分摊
'zMmJl}\vd apportionment 分配；分摊
C9k"QPE Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
\7xc*v [ apportionment formula 分摊方程式
yEJ3O^(F apportionment of estate duty 遗产税的分摊
(~F}O appraisal 估价；评估
J &=5h.G$ appreciable growth 可观增长
D?* du#6 appreciable impact 显着影响
sH1 ucZ>9Y appreciable increase 可观增长
VTDnh*\5 appreciation 增值；升值
XPt>klf appreciation against other currencies 相对其他货币升值
(o{x*'; i4 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
k 6@ appreciation tax 增值税
C deV3 appropriation 拨款；拨用；拨付
e fHCPj appropriation account 拨款帐目
>k=@YLj Appropriation Bill 拨款法案
|)O; +e\ appropriation-in-aid system 补助拨款办法
!&@t approved assets 核准资产
#jj (S\WY approved basket stock 认可一篮子证券
[-e$4^+9 approved budget 核准预算
3qNuv ];2 approved charitable donation 认可慈善捐款
=Bh,>Kg approved charitable institution 认可慈善机构
G$Fo*;Fl approved currency 核准货币；认可货币
Jzy:^PObT approved estimates 核准预算
$SFreyI;Uf approved estimates of expenditure 核准开支预算
]eFNR1<OP approved overseas insurer 核准海外保险人
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lb,P approved overseas trust company 核准海外信托公司
a #p`l>rx approved pooled investment fund 核准汇集投资基金
=bvLM pa approved provident fund scheme 认可公积金计划
qf [J-"o approved provision 核准拨款
vt(n: Xk approved redeemable share 核准可赎回股份
PT&qys 2k approved regional stock 认可地区性证券
@&Yl'&pn-R approved retirement scheme 认可退休金计划
YxU->Wi]G approved subordinated loan 核准附属贷款
PqyR,Bcx0 arbitrage 套戥；套汇；套利
qla=LS\-A+ arbitrageur 套戥者；套汇者
b1=! "Y@ arbitrary amount 临时款项
+8|Xj!!*} arrangement 措施；安排；协定
!l . ^]| arrears 欠款
Ln\Gv/) arrears of pay 欠付薪酬
i#4E*B_- arrears of revenue 逾期未收税款；逾期未收的帐项
v O o^H articles of association 组织章程；组织细则；组织章程细则
P$clSJW Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
?&U~X)Q ascertainment of profit 确定利润
^QHgc_oDm "Asia Clear" “亚洲结算系统”
pMU UF5 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
y=SpIbn{ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Y~lOkH[z Asian Development Fund [ADF] 亚洲发展基金
pg<c vok Asian dollar bond 亚洲美元债券
P{2ED1T\ Asian dollar market 亚洲美元市场
$3970ni,?O Asian dollar rate 亚洲美元利率
;\/ Rg N Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
G(hnrRxn Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
#xhl@=W; asked price 沽盘；喊价；索价；卖方报价
;'<SsI assessable income 应评税入息
t`V U< assessable loss 应评税亏损
EzCi%>q assessable profit 应评税利润
YsTF10 assessable value 应评税值
$O\]cQD`u assessed profit 估定利润
N#:W#C{16w assessed value 经评估价值
Wp^ |= assessment 评税；评定；估价；评税单
6-{wo)p assessment number 评税编号；估价编号
{;JFoe + assessment of additional tax 补加税评税
*tDxwD7 assessment of performance 业绩评估；实绩评价
.^rs VNG Assessor 评税主任
=`V9{$i asset price bubbles 资产价格泡沫
akgvV~5 asset-backed securities 具资产保证的证券
+~lPf. assets accretion 资产增值
"#%9dWy assets and liabilities 资产与负债
k>\s6 assets betterment statement 资产递增表；资产改进表
6?0QzSpfC# assets lending 实物放款；有抵押贷款
cI <T/~P assets of the company passing on the death 死者去世时转移的公司资产
+]C|y ,r assets pledged as security for liabilities 用作负债抵押的资产
U\YzE.G1]S assets portfolio 资产投资组合
g9=O<u# assets price 资产价格
#' y^@90R assets quality 资产质素
D;DI8.4`N assets realization 资产变现
dFnu&u" assets refinancing arrangement 资产再集资安排
_C$SaQty[Q assets securitization 资产证券化
79'N/:. assets situated outside Hong Kong 在香港以外地方的资产
dW|S\S'& assets stripping 削减资产；拆卖资产
5 ^tetDz} assets value 资产值
H|;BT assignee 承让人
3J^'x assignment 转让；转让书；转让契
FJsg3D*@J assignment of interest 权益转让
cT'<,#^/ assignment of letters patent and trade mark 专利证书及商标转让
P[Id[}5Pw assignment of property 物业转让；物业转让书
@iYr<>iDZ assignment right 转让权
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0qDRB assignor 转让人
*{e ,< DV associate 有联系的人；有关连人士；相联者；合伙人；联系人
:Ym FQ>e? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
P"+K'B7K3 associate member 附属会员
QUc& f+~ associated body corporate 相联法人团体
nN [QUg associated company 相联公司；联属公司
_w9 :([_ associated corporation 相联法团
} _?FmuU Association of Chartered Certified Accountants [ACCA] [United Kingdom]
gBXbB9 公认会计师公会〔英国〕
Gii1|pLZ1 Association of Futures Exchange Brokers 香港期货经纪协会
x.U:v20` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
E. Arq6 association of underwriters 承保人组织
F8*P/<P1cK assumption of control 接管
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|Rmb assurance 担保；保险；转易；转易书
&[-b #&y assurance of interest 权益的转易
t hQ)J |1 at 19XX price 按一九ＸＸ年价格计算
T`Qg+Q$ at a discount 按赔价计算；按贴水价格计算；打折扣
R"JT+m at a premium 按溢价计算；按升水价格计算
(V8lmp-F at call 通知付款；按通知
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at constant market price 按固定市价计算
]y/!GF Q at constant price 按固定价格计算
{UOR_Vt!* at cost 按成本计算
=>)4>WT8A at current market price 按当时市价计算；按现时市价计算
/p[lO g at current price 按当时价格计算；按现时价格计算
Sh o] ~)XX at factor cost 按要素成本计算；按生产要素成本计算
t1]sv VX,w at money-of-the-day price 按付款当日价格计算
?Ns aZ at or better 按指定或较佳价位〔买卖指令〕
uhr&P4EW at par 按面值计算；平价
t|k -Bh:x at sight 见票即付
2?9 gf,U at the close 按收市盘
Y:K1v:Knw at the opening 按开市盘
f}zv@6#& attestation 见证；见证条款
,J e9]XT at-the-money option 平价期权
l Gy `{E| attorney 受权人；受托代表人
7E) *]7B% attornment 新拥有人承认书
}!5+G:JAh attributable profit 可归属利润
]1i1 _AR'` attributable share value 可归属股份价值
XZ1<sm8t." Auckland Stock Exchange 奥克兰证券交易所
U P e@> auction 拍卖
|gJI}"T auctioneer 拍卖商
<a$'tw-8 audit 审计；核数
uI_h__ Audit Commission 审计署
lEiOE] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
4.i< `' 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
WH 0$v#8`v audit review 帐目审查
. ^JsnP Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
)R9QJSe audited account 审计帐目；经审计的帐目
vip&
b} u audited annual account 经审计的周年帐目
vKcc | # audited balance sheet 经审计的资产负债表
ZNTOI]P& auditor 核数师；核数主任；审计师
H83/X,"!w auditor's certificate 核数师证明书；审计师证明书
){ ,v&[ auditor's report 核数师报告；审计师报告
=jW= Z$3q Aussie bond 澳元债券
Bis'59?U_ austerity budget 紧缩预算
`]l*H3+hg Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
R"k}wRnxY Australia All Ordinaries Index 澳洲所有普通股票指数
SRpPLY{:F Australian Dollar [AUD] 澳元
-JB ~yO?0 Australian Options Market 澳大利亚期权市场
a?X{k|;!7u Australian Securities Commission 澳洲证券事务监察委员会
M}b[;/~ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Zjkrne { Australian Stock Exchange 澳大利亚证券交易所
LuUfdzH Austrian Schilling [ATS] 奥地利先令
xO` O$ie authentication 认证；鉴证
v`KYhqTUl authority to purchase 委托购买证；委购书
Nh/B8:035 authorization 认可；核准；授权；授权书
vB T]a authorization by direction 指示授权
uf&Ke
k, authorization by instruction 指令授权
_^" 0"< , authorization by warrant 令状授权
sas:5iB5 authorization of unit trust 单位信托的认可
f<aJiVP authorized agent 指定代理人
r1QLSD]i6 authorized capital 法定资本
dAj;g9N/h authorized clerk 出市员
` p)$7! authorized dealer 认可交易商
ley : =( authorized financial institution 认可财务机构
;/]v mgl2 authorized fund 认可基金
;`MKi5g authorized fund house 获授权的基金公司；认可基金公司
57 eA (uI authorized institution 认可机构
NU?05sF authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
EvEI5/ z authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Y$ To)qo authorized insurer 获授权保险人；获认可承保人
LU 7d\Ch authorized investment 特准投资项目
o?l9$"\sqb authorized person 获授权人
Gh #$[5&` authorized representative 获授权代表
n d)bRB authorized share capital 法定股本
iO_6>&( automated quotation system 自动报价系统
pN
^^U[ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
=u#xPI0: 自动交易系统〔香港期货交易所有限公司〕
ndU<,{r automatic adjustment mechanism 自动调整机制
:yTpjC-S] automatic adjustment system 自动调整系统
I "<ACM Automatic Clearing House 自动票据交换所
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automatic exchange rates accumulation system 自动化汇率累集系统
3HP o*~"] Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{x#I&ra automatic teller machine [ATM] 自动柜员机
G
uLU7a autopay 自动转帐
`78:TU~5S available assets 可用资产
L]C|&K P available fiscal reserve 现存财政储备
2!+saf^-, available profit 可用利润
sF`ELrR \ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
&n)=OConge average 平均；平均数；海损
^k7`:@
z0U average basic salary 平均基本薪金
+jP s0? }s average consumer expenditure 平均消费开支；一般消费开支
|6d0,muN average cost 平均成本
CtO `t5 average cost of land production 增辟土地平均成本
U94Tp A 6 average daily turnover 平均每日成交额
O!7v&$]1 average daily wage rate 平均每日工资率
/) Pf ] average expenditure pattern 平均开支模式
Nhnw'9 average growth rate 平均增长率
) ;zLy?n average net fixed assets 固定资产平均净值
hkhk,bhI average of relatives 相对价格平均数
wNX2* average price 平均价格
}c$@0x;YQ average propensity to consume 平均消费倾向；一般消费倾向
X !vBD average propensity to save 平均储蓄倾向；一般储蓄倾向
^+m6lsuA average rate 平均率
1>BY:xZr average revenue 平均收入；平均收益
^mA ^7jB average stock 平均库存；平均存货
np#RBy average yearly rent 平均年租
&2EimP avoidance of double taxation 避免双重课税
k15B5 avoidance of tax 避税
