A:
z/6kxV 89 A share Ａ股；甲类股份
afG b}8
Q9 abatement of tax 减税；减扣免税额
9t7_7{Q+; ABN AMRO Bank N.V. 荷兰银行
!<((@*zU above-the-line expenditure 线上项目支出；经常预算支出
-[0)n{AVvU above-the-line receipt 线上项目收入；经常预算收入
]*[S# Jk ABSA Asia Limited 南非联合亚洲有限公司
3$(1L N absolute change 绝对数值变更
?Xh=rx_ absolute expenditure 实际开支
p` 33 `25 absolute guideline figure 绝对准则数字
S7E:&E& absolute interest 绝对权益
t+q:8HNh absolute order of discharge 绝对破产解除令
Q 4CxtY absolute profit margin 绝对利润幅度
q:J,xC_sF( absolute value 实值；绝对值
-UUP hGC absolutely vested interest 绝对既得权益
@x SS`&b absorbed cost 已吸收成本；已分摊成本
k Tc'k absorption 吸收；分摊；合并
n8iejdA' absorption rate 吸收率；摊配率；分摊率
A5y?| q>5 ACB Finance Limited 亚洲商业财务有限公司
;gK+AU acceptable form of reciprocity 合理的互惠条件
J --9VlC' acceptable rate 适当利率；适当汇率
c5R58#XK= acceptance agreement 承兑协议
=WFMqBh<` acceptance for honour 参加承兑
,K3)f.ArYc acceptor 承兑人；接受人；受票人
G/N'8 Q) acceptor for honour 参加承兑人
5s;H F |2x accident insurance 意外保险
^|>vK,q$I Accident Insurance Association of Hong Kong 香港意外保险公会
3~a!h3.f accident insurance scheme 意外保险计划
J@p[v3W accident year basis 意外年度基准
/NMd GKr accommodation 通融；贷款
oBifESJ accommodation bill 通融票据；空头票据
NU I|4 X accommodation party 汇票代发人
k3}ymhUf account balance 帐户余额；帐户结余
JV(|7Sk account book 帐簿
Ol{)U;, ` account collected in advance 预收款项
+ [|2k(U account current book 往来帐簿
pWw aN4 account of after-acquired property 事后取得的财产报告
h1FM)n[E7 account of defaulter 拖欠帐目
~O
65=8 account payable 应付帐款
6$ 9n_A S account payee only [A/C payee only] 只可转帐；存入收款人帐户
oizD:| account receivable 应收帐款
)/Ee#)z* account receivable report 应收帐款报表
?9OiF-:n account statement 结单；帐单；会计财务报表
0Evmq3,9 account title 帐户名称；会计科目
{-7];e accountant's report 会计师报告
+>44'M^Z|( Accountant's Report Rules 会计师报告规则
T%
Kj >- accounting and auditing procedure 会计与审计程序；会计与核数程序
@ m1v B! Accounting Arrangements 《会计安排》
x AkM_< accounting basis 会计基础
R`!x<J accounting by Official Receiver 破产管理署署长呈交的帐目
^r}^- Accounting Circular 《会计通告》
~ NK w }6 accounting class 会计类别
2\CFt;fk accounting date 记帐日期；会计结算日期
Z[ZqQ` 7N accounting for money 款项核算
8e[kE>tS._ Accounting Officer 会计主任
~BD Vm Qa accounting period 会计报告期；会计期
'fy1'^VPAV accounting policy 会计政策；会计方针
;oH%d;H accounting practice 会计惯例
u6awcn accounting principle 会计准则
|Y0BnyGK accounting record 会计记录
kb M 4v G accounting report 会计报告
{%N*AxkvId Accounting Services Branch [Treasury] 会计事务部〔库务署〕
|L%F`K>Z: Accounting Society of China 中国会计学会
R1{ " accounting statement 会计报表
C. }Z5BwS accounting system 会计制度；会计系统
ZiSy&r:( accounting transaction 会计事项；帐务交易
kQsyvE accounting treatment 会计处理
d Am( uJ accounting year 会计年度
LXJ"ct accretion 增值；添加
=S|SQz5%w accrual 应计项目；应累算数目
9fzbR ~s accrual basis 应计制；权责发生制
5d*k[fZ accrual basis accounting 应计制会计；权责发生制会计
Y \& 4`v' accrue 应累算；应计
Uj(,6K8W accrued benefit 应累算利益
R`:Y&)c_$ accrued charges 应计费用
]uWx<aD B accrued cumulative preference share dividend 应累算的累积优先股股息
6wqq"6w accrued expenses 应累算费用
r*p<7 accrued interest payable 应付利息；应计未付利息
& t+03c8g! accrued interest receivable 应收利息；应计未收利息
M})2y+ accrued right 累算权益
<& t^&6k accruing profit 应累算的利润
}ytc oIuLf accumulated fiscal reserve 累积财政储备
m!$"-nh9 accumulated profit 累积利润；滚存溢利
]9l=geZd%; accumulated reserve 累积储备
HulN84 accumulation of surplus income 累积收益盈余
Hhx<k{B@7 acquired assets 既得资产
,fT5I6l acquisition 收购；购置；取得
S^c5 acquisition cost 购置成本
R I')iz? acquisition expenses 购置费用
vaxNF%^~yN acquisition of 100% interest 收购全部股权
_$9<N5F.,o acquisition of control 取得控制权
1 3'tsM& acquisition of fixed assets 购置固定资产
kbI:}b7H acquisition of shell “买壳”
n-#?6`>a acquisition price 收购价
gk >A act of God 天灾
ALiA+k N acting partner 执事合伙人
"F7g8vu active market 买卖活跃的市场；交投畅旺的市场；旺市
S5-}u)XnH active partner 积极参与的合伙人
AVZ -g/<
active trading 交投活跃
_`+
!,kG[ actual circulation 实际流通
g%4-QCZ, actual cost 实际成本
K9m L1 [B actual expenditure 实际开支；实际支出
V2^(qpM! actual income 实际入息；实际收入；实际收益
{I@@i8)] actual market 现货市场
yCf*ts1 actual price 现货价；实际价格
53= VIN] actual profit 实际利润
\(cu<{=rU actual quotation 实盘；实际价位；实际报价
eg3zp gZ actual year basis 按实际年度计算
ME > OTs actuals 实货
|FS79 Bv actuarial investigation 精算调查
OU]!2[7c actuarial principle 精算原则
v< xe(dC actuarial report 精算师报告
j;=+5PY Actuarial Society of Hong Kong 香港精算学会
MV-fDq A( actuarial valuation 精算师估值
5$`i)}:s actuary 精算师
#6 e ad referendum agreement 暂定协议；有待覆核的协定
`|8)A)ZVT ad valorem duty 从价税；按值征税
u#/Y<1gn ad valorem duty system 从价税制
%F3M \)jU ad valorem fee 从价费
%A,4vLe~6 ad valorem tariff 从价关税
{-PD3 [f" additional allowance 额外免税额
}mxy6m , additional amount for unexpired risk 未过期风险的额外款额
1 7a 'C additional assessable profit 补加应评税利润
KA0Ui,q3 additional assessment 补加评税
w[^s) 1 additional commitment 额外承担
1,p7Sl^h additional commitment vote 额外承担拨款
' {5|[ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_SJ#k|vcq additional dependent parent allowance 供养父母额外免税额
u `1cXL[' additional provision 额外拨款
y"<nx3 additional stamp duty 附加印花税
CSN]k )\N( additional tax 补加税罚款；补加税款
[;7&E{,C Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
$A`D p{e" adjudged bankrupt 被裁定破产
Xjt/ G):L adjudicated bankrupt 裁定破产人
O'Lgb9 adjudication fee 裁定费；评定印花税额手续费；评估契据费
Q0Y0Zt,h adjudication of bankruptcy 裁定破产；宣告破产
wcspqC" _ adjudication of insolvency 裁定无力偿还债务
c*'D adjusted actual 经调整的实数；调整后的实数
po}Jwx! adjusted current assets 经调整的流动资产；调整后的流动资产
[>A% % adjusted figure 经调整的数字；调整后的数额
fLa 7d?4 adjusted liabilities 经调整的负债；调整后的负债
P 5yS`v$@ adjusted loss 经调整的亏损；调整后的亏损
<T>C}DGw 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
7H:1c=U adjusted profit 经调整的利润；调整后的利润
I8d#AVF2 adjusted surplus 经调整的盈余额；调整后的盈余额
<{Wsh#7 }. adjusted value 经调整的价值；调整后的价值
i l(dVW adjustment 调整；修订；理算〔保险〕
c`yLn %Of% adjustment centre 调剂中心
}oIA*:5 adjustment lag 调整过程的时间差距；调整时差
ZZL.&H o adjustment mechanism 调整机制
G'^Qi}o adjustment of loss 亏损调整
^w5`YI4 < adjustment process 调整过程；调整程序
V:4]]z L} adjustment range 调整幅度
th}Q`vg0 administered exchange rate 受管制汇率
Y,RBTH Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[8EzyB>fH administration expenses 行政费用
t7pe)i,) administration fee 手续费；行政费
qgbp-A!2zF administration in bankruptcy 破产管理
<Td4 o&JR administration order 遗产管理令
Wf^6: administrator 管理人；遗产管理人
$vnshU8/v administrator of the estate 遗产管理人
3 R1v0 admission of debt 债项承认书
Cu3^de@h admission of proof 接纳债权证明
EtjN :p|$ advance 放贷款项；垫付款项；预支款项；预付款项
_Qs=v0B// advance account 暂支帐目；预付款帐户
^31 X-}t v advance compensation 预付补偿金
Q&}`( ]k advance from shareholder 股东垫款
-& I)3 advance pending reimbursement 预支以待日后付还
R* 3x{DNL advanced economy 先进经济体系
] mY T!(} advancement 预付；预付财产
v) mO"\ advances warrant 垫款令
ZW{pO:- advancing 贷出
^ a#Vp adverse balance 逆差
R # .FfWTZ adverse exchange 逆汇
>T[1=;o] advertisement addressed to shareholders 在报章刊登的致股东通告
PE4#dx ^ advice for collection 托收通知书
:8cp]v dW advice of drawing 提款通知书；汇票通知书
\R#]}g0! advice of payment 付款通知
Oz<{B]pEul Advisory Committee [Securities and Futures Commission]
^
ry
谘询委员会〔证券及期货事务监察委员会〕
w~wpm7 Advisory Committee on Diversification 经济多元化谘询委员会
AP&m r1_ affidavit 誓章；遗产申报誓章
'gHa3:US affidavit of no receipt 述明无收款的誓章
I&^ B?"Y affiliate 联号；联营公司；附属公司
uO8z . affiliated company 附属公司；联号；联营公司
DUUQz:?{J affirmation [estate duty] 非宗教式宣誓〔遗产税〕
>0z(+}]3z affordability 负担能力
e~w-v"' African Development Bank [AfDB] 非洲开发银行
7SO i9JU_ after-acquired property 事后取得的财产
49q\/ after-hours dealing 市后交易
FJDx80J after-tax profit 税后盈利；税后利润；税后溢利
o {5es agency agreement 代理协议
th]1>
. agency expenses 代理机构的开支
ys`"-o[ * agency fee 代理费
\ ws<W 7 Agency Law 《代理法》
zRSIJ!A~ agent 代理人；承销人
%g1:yx agent of company 公司代理人
't'~p#$,F agent's fee 代理人费；经纪费
D|lp3\`% aggregate 总计；总数；总体数字
>_ bH ,/D' aggregate amount 总款额；总额
3@P
2]Q~D aggregate assets and liabilities 总体资产与负债
x p<\7m_N aggregate at constant price 按固定价格计算的总体数字
CBz$N) f aggregate demand 总需求
*Y8nea^$ aggregate gross position 总持仓量
T|RW- i3 aggregate limit 总限额
w7aC=B/{?i aggregate of salaries tax 合计薪俸税
<2@V$$Qg.~ aggregate performance 总体表现；总体业绩
< 3i2(k aggregate supply 总体供应
;/T=ctIs aggregate surplus 总盈余
k`ulD Qu aggregate total 整体总额
u
hW @
Y+ aggregate value 总值；合计价值
%s<7 M@]f aggregated basis 合计基准
b3]QH
h / aggregated net chargeable income 合计应课税入息实额
8L] em&871 aggregation 合并计算；合计；总和
>Z@^R7_W aggregation of incomes of husband and wife 夫妇入息合并计算
F )r U* i7 aggregation of property 财产的总和
Nr 5h%<` I agio 差价；贴水
3.,O7 k7y 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》
S?TyC";! Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
(|H 1zO 《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》
Qz6Ry\u Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Ni "n_ Yun 《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》
Dg(8 82#_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
=w &JDj 《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;"66ue(d agreement for a settlement 授产协议
aF2vw{wT} agreement for assignment 转让协议
T v2d?y agreement for sale 售卖协议；买卖协议
&cy @Be}|T agreement for sale and purchase 买卖协议
0RmQfD> agreement for the payment of interest 支付利息协议
t:|knZq agreement for the repayment of money 还款协议
LA?h +) agreement of reinsurance 再保险协议
sswYwU Agricultural Bank of China 中国农业银行
Bs7/<$9K/ air passenger departure tax 飞机乘客离境税
mT enzIp Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
=To}yJ# airport tax 机场税
,FWC|uM" alcohol duty 酒精税
zq\YZ:JC alienation 让与；让渡；转让
7S+_eL^ alimony 生活费；赡养费
t0t" =(d All Ordinaries Index [AOI] 所有普通股指数
X@`kuWIUw all risks 全险；综合险
^0" W/ All Sales Record for Stock Market 《股票市场成交报告》
}?^V9K- Allied Capital Resources Limited 新联财务有限公司
~@g7b`t=la all-items index [Consumer Price Index] 总指数〔消费物价指数〕
b| _Pt allocation letter 拨款信件
Dxj&9Ra allocation of fund 分配款项；预留款项
yn &+ >{ allocation of profit 利润分配；溢利分配
o \ ss allocation warrant 拨款令
R Ptc \4 allotment 分配；配股
dk}T&qZ~p allotment notice 股份配售通知；配股通知
rO#WG}E<" allotment of shares 股份分配
Buazm3q8H allowable 可获宽免；免税的
9em?2'ysa allowable business loss 可扣除的营业亏损
=/_tQR~ allowable expenses 可扣税的支出
eAvOT$ allowance 免税额；津贴；备抵；准备金
rDr3)*H?0 allowance for debts 债项的免税额
jN. '%5Q?H allowance for depreciation by wear and tear 耗损折旧免税额
cPQUR^!5 allowance for funeral expenses 殡殓费的免税额
DK-V3}`q} allowance for inflation 为通货膨胀而预留的款项；通胀准备金
e}V3dC^pU allowance for repairs and outgoings 修葺及支出方面的免税额
dw6U} allowance to debtor 给债务人的津贴
aE]/w1a alteration of capital 资本更改
kTJz . alternate trustee 候补受托人
GJ 1ap^k amalgamation 合并
l]:nncpns ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
2|2'? ambit of charges 征税范围；收费范围
kY e3A &J amended valuation 经修订的估值
(- ]A1WQ? American Commodities Exchange 美国商品交易所
?;{ d American Express Bank Limited 美国运通银行
%qN_<W&Ze American Stock Exchange 美国证券交易所
% Q| >t~ amortization 摊销
o{C7V * amount due from banks 存放银行同业的款项
$_bhZnYp7 amount due from banks abroad 存放海外银行同业的款项
/da5 " amount due from holding companies 控股公司欠款
?f}lYQzM amount due from local banks 存放本港银行同业的款项
POZ5W)F( amount due to banks 银行同业的存款
W ='c+3O6 amount due to banks abroad 海外银行同业的存款
; S,k
U{F amount due to holding companies 控股公司存款
{& Pk$Q! amount due to local banks 本港银行同业的存款
LI`L!6^l amount due to outport banks 外埠银行同业的存款
WX2:c,%: amount for note issue 发行纸币的款额
?ks3K-.4 amount of bond 担保契据的款额
a!OS2Tz: amount of consideration 代价款额
Q7<_> )e^ amount of contribution 供款数额
bLSZ Zfq amount of indebtedness 负债款额
EMe3Xb
` amount of principal of the loan 贷款本金额
ED0Vlw+1 amount of rates chargeable 应征差饷数额
PAYbsn amount of share capital 股本额
k)'y;{IN amount of sums assured 承保款额
<o JM|| ZA amount of variation 变动幅度
]Tv0+ Ao amount of vote 拨款数额
c,wYXnJ_t amount payable 应付款额
C 2 $_Ad=s amount receivable 应收款额
gd#j{yI/Xf Amsterdam Stock Exchange 阿姆斯特丹证券交易所
%
~!A, analysis 分析
wNNInS6 ancillary risk 附属风险
7FQ&LF46 annual account 周年帐目；周年帐目报表；年度决算；年结
'>8IOC annual accounting date 年结日期
B~\mr{|u annual allowance 每年免税额；年积金；年度津贴；年津
Rw
j4 annual balance 年度余额
[ ;/4' annual disposable income 每年可动用收入
*y6zwe !M annual estimates 周年预算
%MA o<,ha annual fee 年费
*wv d[q h annual general meeting 周年大会
3e)W_P*0? annual growth rate 年增率；每年增长率
"L?h@8sa annual long-term supplement 长期个案每年补助金
[9hslk annual pensionable emolument 可供计算退休金的年薪
D'F j"&LK annual report 年报
xZMQ+OW2i Annual Report on the Consumer Price Index 《消费物价指数年报》
( pDu annual return 周年报表；周年申报表；每年报税表格
d*}dM " Annual Return Rules 《周年报表规则》
%a'Nf/9=: annual review of consumer prices 每年消费物价回顾
=hw& 2c annual roll-forward basis 逐年延展方式
vZ&{ annual salary 年薪
_S$ SL%;\ annual statement 年度报表；年度决算表
t\\oG H 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
Ht{Q=w/ 9 annuitant 年金受益人
J*!_kg)>J annuity 年金
Ml"i^ LR+ annuity contract 年金合约
g-4m.; annuity on human life 人寿年金
4 ~s{zob antecedent debt 先前的债项
t9U-c5bR ante-dated cheque 倒填日期支票
?Q?=I,2bP anticipated expenditure 预期开支
UPE9e
anticipated net profit 预期纯利
=x &"aF1 anticipated revenue 预期收入
6d# 7 anti-inflation measure 反通货膨胀措施
c[E " anti-inflationary stance 反通货膨胀立场
C>ME gGP apparent deficit 表面赤字
E"/r* C+T apparent financial solvency 表面偿债能力
tCF,KP? apparent partner 表面合伙人
*v}3So application for personal assessment 个人入息课税申请书
_nn\O3TB application of fund 资金应用
S;I>W&U application to release as liquidator and to destruct the books of accounts and documents
@5 =2+ M 申请免除清盘人职务及毁灭帐簿与文件
[ Q@rW5,- appointed actuary 委任精算师
;ndwVZ~, appointed auditor 委任核数师；委任审计师
\>G :mMk/ appointed trustee 委任的受托人
3 * v&6/K appointer 委任人
~MpcVI_ K apportioned pro rata 按比例分摊
q r<+@Q apportionment 分配；分摊
BH<jnQ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
rGqT[~{t apportionment formula 分摊方程式
*7Js mN? apportionment of estate duty 遗产税的分摊
=/Lwprj appraisal 估价；评估
= >0 G appreciable growth 可观增长
f|r +qe appreciable impact 显着影响
5bZjW~d appreciable increase 可观增长
us,~<e0 appreciation 增值；升值
E*W|>2nx] appreciation against other currencies 相对其他货币升值
o9JZ -biH appreciation of the exchange value of Hong Kong dollar 港元汇值上升
B/^1uPTZ71 appreciation tax 增值税
[
U`}) appropriation 拨款；拨用；拨付
;+Sc Vz appropriation account 拨款帐目
HX`>"
?{ Appropriation Bill 拨款法案
o-ee3j. appropriation-in-aid system 补助拨款办法
0] u=GD% approved assets 核准资产
jTh^#Q approved basket stock 认可一篮子证券
Y@# r GV> approved budget 核准预算
\Um & approved charitable donation 认可慈善捐款
`at>X&Ce, approved charitable institution 认可慈善机构
BXx l-x approved currency 核准货币；认可货币
< cUaIb;(4 approved estimates 核准预算
~]l
T>|X approved estimates of expenditure 核准开支预算
h+g grwg' approved overseas insurer 核准海外保险人
F<Y> approved overseas trust company 核准海外信托公司
}|-Yd"$ approved pooled investment fund 核准汇集投资基金
R]xXG0 approved provident fund scheme 认可公积金计划
0Vwl\,7z9 approved provision 核准拨款
0,M1Q~u%. approved redeemable share 核准可赎回股份
wQR0R~|M approved regional stock 认可地区性证券
){M)0,: approved retirement scheme 认可退休金计划
(\A~SKEX approved subordinated loan 核准附属贷款
IS [&V&.n arbitrage 套戥；套汇；套利
6d#:v"^, arbitrageur 套戥者；套汇者
92pl#Igt arbitrary amount 临时款项
vbMt}bM(GD arrangement 措施；安排；协定
t)n}S;iD arrears 欠款
sR*.i?lN arrears of pay 欠付薪酬
=.9uu F: arrears of revenue 逾期未收税款；逾期未收的帐项
=L F9im articles of association 组织章程；组织细则；组织章程细则
,2/y(JX}*! Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
p J #<e ascertainment of profit 确定利润
B Sc5@; "Asia Clear" “亚洲结算系统”
okSCM#&:[2 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
lr-:o@q{ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
]fb3>HOTJ Asian Development Fund [ADF] 亚洲发展基金
<7 X6UL Q Asian dollar bond 亚洲美元债券
dZi ?Z Asian dollar market 亚洲美元市场
fd&=\~1_$ Asian dollar rate 亚洲美元利率
Tu9[byf rI Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
!-<PV Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
*(*3/P4D asked price 沽盘；喊价；索价；卖方报价
dxwH C\"5 assessable income 应评税入息
%$3)xtS6 assessable loss 应评税亏损
o9 g0fC assessable profit 应评税利润
P{ {U assessable value 应评税值
^cz;UQX~} assessed profit 估定利润
-)dS`hM assessed value 经评估价值
?=^ M(TA; assessment 评税；评定；估价；评税单
%yJ
$R2%*y assessment number 评税编号；估价编号
e/nc[ assessment of additional tax 补加税评税
C?47v4n-' assessment of performance 业绩评估；实绩评价
1~_&XNb& Assessor 评税主任
HaiaDY) asset price bubbles 资产价格泡沫
Btu=MU S asset-backed securities 具资产保证的证券
*LZ^0c: r assets accretion 资产增值
kI lK"= assets and liabilities 资产与负债
v<SCh)[-p assets betterment statement 资产递增表；资产改进表
@c{rqa
v assets lending 实物放款；有抵押贷款
{;[W'Lc assets of the company passing on the death 死者去世时转移的公司资产
6~b]RZe7 assets pledged as security for liabilities 用作负债抵押的资产
[tEHr assets portfolio 资产投资组合
kV$$GLD\ assets price 资产价格
RLtIn!2O U assets quality 资产质素
[WxRwE assets realization 资产变现
n "P29" assets refinancing arrangement 资产再集资安排
$, v[<T` assets securitization 资产证券化
cy+EJq I assets situated outside Hong Kong 在香港以外地方的资产
*k%3J9=-1 assets stripping 削减资产；拆卖资产
5lp }; assets value 资产值
;s(uaC3 assignee 承让人
eKj'[2G@/ assignment 转让；转让书；转让契
K,o@~fj assignment of interest 权益转让
7HkQ|~zGT assignment of letters patent and trade mark 专利证书及商标转让
Il&}4#: assignment of property 物业转让；物业转让书
<Z6tRf;B assignment right 转让权
SFd SA4D" assignor 转让人
X8Ld\vZYn associate 有联系的人；有关连人士；相联者；合伙人；联系人
'dFhZ08 u} Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
7vf?#^ RlV associate member 附属会员
(b }}' associated body corporate 相联法人团体
xU5+"t~ associated company 相联公司；联属公司
[q5N 4&q\ associated corporation 相联法团
jj&4Sv#> Association of Chartered Certified Accountants [ACCA] [United Kingdom]
* w[\(d'T 公认会计师公会〔英国〕
= e>#oPH Association of Futures Exchange Brokers 香港期货经纪协会
^t wJNm{99 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5W29oz} -S association of underwriters 承保人组织
[=xJ h?*P assumption of control 接管
8iDg2_l`G assurance 担保；保险；转易；转易书
QV@NA@;XZ assurance of interest 权益的转易
&D[pX|! at 19XX price 按一九ＸＸ年价格计算
w_ sA8B at a discount 按赔价计算；按贴水价格计算；打折扣
p>c` GDU at a premium 按溢价计算；按升水价格计算
xWa96U[ at call 通知付款；按通知
xn)eb#r at constant market price 按固定市价计算
53w@ at constant price 按固定价格计算
[3#A)# kWm at cost 按成本计算
ydyGPZ t at current market price 按当时市价计算；按现时市价计算
~SW_jiKM at current price 按当时价格计算；按现时价格计算
4[eQ5$CB<u at factor cost 按要素成本计算；按生产要素成本计算
{ta0dS;1 at money-of-the-day price 按付款当日价格计算
/ W,K% s] at or better 按指定或较佳价位〔买卖指令〕
>(t_ at par 按面值计算；平价
S24wv2Uw i at sight 见票即付
$j\UD8Hj'- at the close 按收市盘
}uTe(Rf at the opening 按开市盘
DG&[.dR+ attestation 见证；见证条款
_E{hB at-the-money option 平价期权
!w[io; attorney 受权人；受托代表人
Ve1O<i attornment 新拥有人承认书
aB(6yBBoxj attributable profit 可归属利润
+[DL]e]@U attributable share value 可归属股份价值
jb~/>I^1 Auckland Stock Exchange 奥克兰证券交易所
mu1Lg s$; auction 拍卖
nsCat($) auctioneer 拍卖商
=eXJZPR audit 审计；核数
N1LZ XXY{ Audit Commission 审计署
e[lRY>Pe5 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
{Y% X 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
'kD~tpZ audit review 帐目审查
1f"LAs`% Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
qQ_o>+3VAy audited account 审计帐目；经审计的帐目
'e3 [m audited annual account 经审计的周年帐目
j|u6TG audited balance sheet 经审计的资产负债表
r= " wd auditor 核数师；核数主任；审计师
!*?Ss auditor's certificate 核数师证明书；审计师证明书
n j7wc9z4 auditor's report 核数师报告；审计师报告
k]n=7vw; Aussie bond 澳元债券
4gTD HQP austerity budget 紧缩预算
Z] I[?$y Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
;(kU:b|j Australia All Ordinaries Index 澳洲所有普通股票指数
GY D` Australian Dollar [AUD] 澳元
l"\W] 'T:r Australian Options Market 澳大利亚期权市场
B@,L83 Australian Securities Commission 澳洲证券事务监察委员会
u= | hRTD= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
I\6u(; @ Australian Stock Exchange 澳大利亚证券交易所
y<G@7? Austrian Schilling [ATS] 奥地利先令
cNW [i" authentication 认证；鉴证
Fn8d;%C authority to purchase 委托购买证；委购书
;) ^eDJ < authorization 认可；核准；授权；授权书
"G8w}n:y authorization by direction 指示授权
4 s!rrDN authorization by instruction 指令授权
u"%i3%Yjh authorization by warrant 令状授权
B}.G(-u?7 authorization of unit trust 单位信托的认可
0;Y|Ua[G+~ authorized agent 指定代理人
Tm8c:S^uq) authorized capital 法定资本
QY,.| authorized clerk 出市员
,3k"J4|d authorized dealer 认可交易商
3
;F=EMz{ authorized financial institution 认可财务机构
C(:tFuacpw authorized fund 认可基金
ndk V(#wQS authorized fund house 获授权的基金公司；认可基金公司
!O=J8;oLk authorized institution 认可机构
%bnDxCj" authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
eD0Rv0BV^ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
0Ts[IHpg&E authorized insurer 获授权保险人；获认可承保人
$Nr :YI authorized investment 特准投资项目
lc%2Pi[X authorized person 获授权人
"YlN_ U authorized representative 获授权代表
Nb [z+V {= authorized share capital 法定股本
xz FV] automated quotation system 自动报价系统
c H()Ze-B Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
d jeax 自动交易系统〔香港期货交易所有限公司〕
vj I>TIy
automatic adjustment mechanism 自动调整机制
S6 F28 d[j automatic adjustment system 自动调整系统
e UYd0L! Automatic Clearing House 自动票据交换所
#c5 NFU}9 automatic exchange rates accumulation system 自动化汇率累集系统
6] dK, Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
) MFa~/x automatic teller machine [ATM] 自动柜员机
k`W.tMo autopay 自动转帐
(]Z%&>* available assets 可用资产
uj$b/I>.' available fiscal reserve 现存财政储备
P`HE3?r available profit 可用利润
{]~b^=qE$ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
L$7
NT}L average 平均；平均数；海损
3&!X8Lhv average basic salary 平均基本薪金
#/ 1 average consumer expenditure 平均消费开支；一般消费开支
@x">e][B average cost 平均成本
9l?#ZuGXp average cost of land production 增辟土地平均成本
Int 6xoz average daily turnover 平均每日成交额
q<rB(j-( average daily wage rate 平均每日工资率
D +/2 7# average expenditure pattern 平均开支模式
83UIH0( average growth rate 平均增长率
f)\ =LV average net fixed assets 固定资产平均净值
A-vK0l+ average of relatives 相对价格平均数
tWYKW 3~] average price 平均价格
:Vc+/ZyW average propensity to consume 平均消费倾向；一般消费倾向
q9w6 6R average propensity to save 平均储蓄倾向；一般储蓄倾向
N^A&DrMF average rate 平均率
%N@454enH average revenue 平均收入；平均收益
Hq h average stock 平均库存；平均存货
X#<#7. average yearly rent 平均年租
WR QJ6B avoidance of double taxation 避免双重课税
m M!H} | avoidance of tax 避税
