A:
hZ 'oCRM A share Ａ股；甲类股份
Vd/S81/ abatement of tax 减税；减扣免税额
nfJ8Rt
ABN AMRO Bank N.V. 荷兰银行
k41la? above-the-line expenditure 线上项目支出；经常预算支出
*M|\B|A. above-the-line receipt 线上项目收入；经常预算收入
z8j(SI;3 ABSA Asia Limited 南非联合亚洲有限公司
qE`=^
absolute change 绝对数值变更
rqFs[1wr>R absolute expenditure 实际开支
vl5n%m H>^ absolute guideline figure 绝对准则数字
O7d Fz)$ absolute interest 绝对权益
cyhD%sB[D9 absolute order of discharge 绝对破产解除令
> b ["T+ absolute profit margin 绝对利润幅度
O9|'8"AF
absolute value 实值；绝对值
epR~Rlw>2 absolutely vested interest 绝对既得权益
)PG,K 4z absorbed cost 已吸收成本；已分摊成本
C}h@ El absorption 吸收；分摊；合并
a`-hLX)~Z absorption rate 吸收率；摊配率；分摊率
];I| _fXo% ACB Finance Limited 亚洲商业财务有限公司
1SFKP$^ acceptable form of reciprocity 合理的互惠条件
Ij #a acceptable rate 适当利率；适当汇率
1 :Yt2] acceptance agreement 承兑协议
!1RV [b.8 acceptance for honour 参加承兑
p\{+l;` acceptor 承兑人；接受人；受票人
X]yERaJ,i acceptor for honour 参加承兑人
87K)qsv 8 accident insurance 意外保险
g &Z7h4!\ Accident Insurance Association of Hong Kong 香港意外保险公会
zkp
Apj]. accident insurance scheme 意外保险计划
V{h@nhq accident year basis 意外年度基准
;/V@N |$n accommodation 通融；贷款
~^^ey17 accommodation bill 通融票据；空头票据
[\b_+s)eN accommodation party 汇票代发人
/SXz_ e account balance 帐户余额；帐户结余
qp W#!Vbx account book 帐簿
2Z O'X9 account collected in advance 预收款项
j>o +}p?3I account current book 往来帐簿
B
(1,Rq[ account of after-acquired property 事后取得的财产报告
<]'"e] account of defaulter 拖欠帐目
y^AA#kk account payable 应付帐款
N4To#Q1w account payee only [A/C payee only] 只可转帐；存入收款人帐户
ys/mv'#> account receivable 应收帐款
B\ _u${C account receivable report 应收帐款报表
~& 5&s account statement 结单；帐单；会计财务报表
Su"_1~/2S account title 帐户名称；会计科目
x}.d`= accountant's report 会计师报告
CJ?gj V6 Accountant's Report Rules 会计师报告规则
m"G N^V7 accounting and auditing procedure 会计与审计程序；会计与核数程序
"k-ov9yK Accounting Arrangements 《会计安排》
\B2 d(=~4 accounting basis 会计基础
O^}v/ }d accounting by Official Receiver 破产管理署署长呈交的帐目
|mk}@OEf Accounting Circular 《会计通告》
g&4~nEp accounting class 会计类别
z/KZ[qH\ accounting date 记帐日期；会计结算日期
j#e.rNG accounting for money 款项核算
#eC;3Kq#- Accounting Officer 会计主任
;:c%l.Y2 accounting period 会计报告期；会计期
B Z?W>'B%$ accounting policy 会计政策；会计方针
aEDN]O95? accounting practice 会计惯例
zcB 2[eaV accounting principle 会计准则
b.4Xn0-M accounting record 会计记录
\5P. C accounting report 会计报告
y<`?@(0$ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
q.MVF ] Accounting Society of China 中国会计学会
xD accounting statement 会计报表
nuQ6X5>.= accounting system 会计制度；会计系统
$G_Q`w =jM accounting transaction 会计事项；帐务交易
,Us2UEWNv accounting treatment 会计处理
>J}n@MZ accounting year 会计年度
-(w~LT$ " accretion 增值；添加
zw: C*sY accrual 应计项目；应累算数目
z"K(
bw6 accrual basis 应计制；权责发生制
q{GSsDo-:V accrual basis accounting 应计制会计；权责发生制会计
p%"yBpSK accrue 应累算；应计
^v!im\ r accrued benefit 应累算利益
DvX3/z#T accrued charges 应计费用
.NkAD-k` accrued cumulative preference share dividend 应累算的累积优先股股息
g?~ Tguv accrued expenses 应累算费用
+oy&OKCa accrued interest payable 应付利息；应计未付利息
|W AD $3 accrued interest receivable 应收利息；应计未收利息
P;[Y42\z| accrued right 累算权益
Blbq3y +Sq accruing profit 应累算的利润
]1?=jlUl accumulated fiscal reserve 累积财政储备
_~[?> cF% accumulated profit 累积利润；滚存溢利
JT|u;Z*n accumulated reserve 累积储备
@vQa\|j accumulation of surplus income 累积收益盈余
GzFE%< 9F acquired assets 既得资产
,<3uc acquisition 收购；购置；取得
_IL2-c8 acquisition cost 购置成本
p08kZ acquisition expenses 购置费用
^%8qKC`Tt acquisition of 100% interest 收购全部股权
y-# acquisition of control 取得控制权
"XNu-_$N<a acquisition of fixed assets 购置固定资产
=#(0)p $EC acquisition of shell “买壳”
i7nL_N acquisition price 收购价
ole|J act of God 天灾
y?#9>S >:\ acting partner 执事合伙人
HmExfW
active market 买卖活跃的市场；交投畅旺的市场；旺市
A/"}Y1#qX\ active partner 积极参与的合伙人
-~][0PVL9 active trading 交投活跃
NQC3!=pQ}Y actual circulation 实际流通
j`R <90~/ actual cost 实际成本
C.>
actual expenditure 实际开支；实际支出
i<m$#6 <Z actual income 实际入息；实际收入；实际收益
+~d1 ;0l| actual market 现货市场
| qlS6Aln actual price 现货价；实际价格
8lOI\- actual profit 实际利润
w,Z" W;| actual quotation 实盘；实际价位；实际报价
6<Z*Tvk{C actual year basis 按实际年度计算
PXosFz~ actuals 实货
S= -M3fP~ actuarial investigation 精算调查
V5a?=vK9 actuarial principle 精算原则
2vc\= actuarial report 精算师报告
vUYJf99B Actuarial Society of Hong Kong 香港精算学会
SFn 3$ rh actuarial valuation 精算师估值
8?7kIin actuary 精算师
3Q"F(uE v^ ad referendum agreement 暂定协议；有待覆核的协定
.G}k/`a ad valorem duty 从价税；按值征税
w< 65S ad valorem duty system 从价税制
PW%1xHLfk ad valorem fee 从价费
b,s Gq ad valorem tariff 从价关税
wmo{YS3t| additional allowance 额外免税额
2@ 9pr additional amount for unexpired risk 未过期风险的额外款额
W|dpFh` additional assessable profit 补加应评税利润
qO-C%p
[5 additional assessment 补加评税
94|yvh.B additional commitment 额外承担
PK6*}y additional commitment vote 额外承担拨款
@P:R~m2 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
'@TI48 J+ additional dependent parent allowance 供养父母额外免税额
9?;@*x additional provision 额外拨款
5VR.o!h3I additional stamp duty 附加印花税
F aFp_P? additional tax 补加税罚款；补加税款
~uI**{ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{'h_'Y`bOQ adjudged bankrupt 被裁定破产
;1W6"3t-Y adjudicated bankrupt 裁定破产人
W]]q=c%2 adjudication fee 裁定费；评定印花税额手续费；评估契据费
g5#CN:%f adjudication of bankruptcy 裁定破产；宣告破产
Gg%tV Qu adjudication of insolvency 裁定无力偿还债务
fc R j adjusted actual 经调整的实数；调整后的实数
p jKt:R} adjusted current assets 经调整的流动资产；调整后的流动资产
mG)8U{L adjusted figure 经调整的数字；调整后的数额
M$Fth*q{GD adjusted liabilities 经调整的负债；调整后的负债
MO[kr2T adjusted loss 经调整的亏损；调整后的亏损
$!G` D= adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
] @X{dc adjusted profit 经调整的利润；调整后的利润
47IY|Jdz adjusted surplus 经调整的盈余额；调整后的盈余额
r6`\d k adjusted value 经调整的价值；调整后的价值
m0A# 6=< adjustment 调整；修订；理算〔保险〕
i&`!|X-=R adjustment centre 调剂中心
fVe@YqNa adjustment lag 调整过程的时间差距；调整时差
I%@e@Dm,h adjustment mechanism 调整机制
Y4#y34 We adjustment of loss 亏损调整
&<au/^F adjustment process 调整过程；调整程序
_(C^ [ :s adjustment range 调整幅度
QDS0ejhp administered exchange rate 受管制汇率
g nt4 5]@{ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
L[9OVD administration expenses 行政费用
iTh
xVD administration fee 手续费；行政费
H]s4% 9T administration in bankruptcy 破产管理
W h| L administration order 遗产管理令
7*i }km administrator 管理人；遗产管理人
S%kS#U${| administrator of the estate 遗产管理人
Sx 8l<X admission of debt 债项承认书
&p5&=zV} admission of proof 接纳债权证明
{j?7d; 'j advance 放贷款项；垫付款项；预支款项；预付款项
~ m=$VDWm advance account 暂支帐目；预付款帐户
4O!E|/`wO advance compensation 预付补偿金
F>N+<Z advance from shareholder 股东垫款
t5paY w-b advance pending reimbursement 预支以待日后付还
R "*R99 advanced economy 先进经济体系
0q {[\51*
advancement 预付；预付财产
IAI(Ix advances warrant 垫款令
Ik j=`,a2B advancing 贷出
iZQ\
m0Zc adverse balance 逆差
mDfwn7f adverse exchange 逆汇
w
NH9WG advertisement addressed to shareholders 在报章刊登的致股东通告
LM:)j:g S6 advice for collection 托收通知书
c3] C:t+ advice of drawing 提款通知书；汇票通知书
R :A'&;S advice of payment 付款通知
I!0JG`& Advisory Committee [Securities and Futures Commission]
HA!t$[_Ve 谘询委员会〔证券及期货事务监察委员会〕
0Uw
^FcW Advisory Committee on Diversification 经济多元化谘询委员会
WSLy}@`Vx affidavit 誓章；遗产申报誓章
:uo[&&c affidavit of no receipt 述明无收款的誓章
EKuSnlTXba affiliate 联号；联营公司；附属公司
IIxJqGN: affiliated company 附属公司；联号；联营公司
e_/x&a(i8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
s~J=<)T*6 affordability 负担能力
-es"0wS<u African Development Bank [AfDB] 非洲开发银行
WfG(JJ after-acquired property 事后取得的财产
'wZ_4XjD after-hours dealing 市后交易
mc
ZGg;3 after-tax profit 税后盈利；税后利润；税后溢利
D{p5/#|r agency agreement 代理协议
e1unzpWN agency expenses 代理机构的开支
\ZS TKi? agency fee 代理费
*| YU]b;W Agency Law 《代理法》
s qpGrW. agent 代理人；承销人
)1 1W)G`w agent of company 公司代理人
QR"bYQ agent's fee 代理人费；经纪费
6NX3"i0 eT aggregate 总计；总数；总体数字
_ h9o@ aggregate amount 总款额；总额
b`CWp;6Y aggregate assets and liabilities 总体资产与负债
;
0ko@ \Lq aggregate at constant price 按固定价格计算的总体数字
%/T7Z; d aggregate demand 总需求
o G_C?(7> aggregate gross position 总持仓量
QU T"z' aggregate limit 总限额
O*G1 QX aggregate of salaries tax 合计薪俸税
l~J*' m2 aggregate performance 总体表现；总体业绩
IU#x[P! aggregate supply 总体供应
\}JrFc%O aggregate surplus 总盈余
]JjK#eh aggregate total 整体总额
:l,OalO aggregate value 总值；合计价值
h^oH^moq< aggregated basis 合计基准
#. ct5 aggregated net chargeable income 合计应课税入息实额
sDC*J \ X aggregation 合并计算；合计；总和
.!RavE g+ aggregation of incomes of husband and wife 夫妇入息合并计算
`~h4D(n` aggregation of property 财产的总和
# `ls)-`7 agio 差价；贴水
_KN/@(+F 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》
{.CMD9F[ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Ei5 wel6! 《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》
i#W*' Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
5HKW"=5Cf 《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》
.Evy_o\^ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
6~8F!b2 《香港政府和大韩民国政府关于相互促进和保护投资协定》
?Elg ?)os agreement for a settlement 授产协议
KX3KM!* agreement for assignment 转让协议
`8:K[gp agreement for sale 售卖协议；买卖协议
$`ztiVu3 agreement for sale and purchase 买卖协议
?6P.b6m}0 agreement for the payment of interest 支付利息协议
j L>:>r agreement for the repayment of money 还款协议
8W+5)m.tp agreement of reinsurance 再保险协议
2)
?q 58 Agricultural Bank of China 中国农业银行
t- 7og;^8k air passenger departure tax 飞机乘客离境税
p[v# EyoC Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
9(, @aZ airport tax 机场税
Y3' ," alcohol duty 酒精税
qZk:mlYd alienation 让与；让渡；转让
A\$
> >Z alimony 生活费；赡养费
P)6 lu8zQ All Ordinaries Index [AOI] 所有普通股指数
t6lE#<xZV; all risks 全险；综合险
n~g LP HY All Sales Record for Stock Market 《股票市场成交报告》
idc4Cf+4 Allied Capital Resources Limited 新联财务有限公司
A\QJLWBv^$ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
7:Zt uc] allocation letter 拨款信件
?=Db@97 allocation of fund 分配款项；预留款项
O#eZ<hN V allocation of profit 利润分配；溢利分配
9V
0}d2d allocation warrant 拨款令
7G9 3,dJ allotment 分配；配股
S VWIEH0? allotment notice 股份配售通知；配股通知
$t/rOo9cV allotment of shares 股份分配
bRo|uJ:d allowable 可获宽免；免税的
%Mn.e a allowable business loss 可扣除的营业亏损
1n=_y o allowable expenses 可扣税的支出
u\1>gDI )| allowance 免税额；津贴；备抵；准备金
H !) =y allowance for debts 债项的免税额
x_MJJ(q 8g allowance for depreciation by wear and tear 耗损折旧免税额
CN& allowance for funeral expenses 殡殓费的免税额
*>q/W LR allowance for inflation 为通货膨胀而预留的款项；通胀准备金
sZhM a> allowance for repairs and outgoings 修葺及支出方面的免税额
^3]UZ@ allowance to debtor 给债务人的津贴
@;Op x." alteration of capital 资本更改
?j O 5 9n alternate trustee 候补受托人
e8P-k3a"5: amalgamation 合并
.Zmp , ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8g~EL{ ' ambit of charges 征税范围；收费范围
q]% T:A= amended valuation 经修订的估值
/rc%O*R American Commodities Exchange 美国商品交易所
1(#;&:$`i American Express Bank Limited 美国运通银行
d 8 o53a] American Stock Exchange 美国证券交易所
NHQF^2 \\ amortization 摊销
M+P$/Wk amount due from banks 存放银行同业的款项
^%>kO, amount due from banks abroad 存放海外银行同业的款项
m D58T2 Z amount due from holding companies 控股公司欠款
jd-glE,Y/ amount due from local banks 存放本港银行同业的款项
K^[#] +nQ amount due to banks 银行同业的存款
{+.r5py amount due to banks abroad 海外银行同业的存款
|L6&Gf]#5 amount due to holding companies 控股公司存款
S :bC[ } amount due to local banks 本港银行同业的存款
1Sz A3c amount due to outport banks 外埠银行同业的存款
:t("L-GPW amount for note issue 发行纸币的款额
c64v,Hj9 amount of bond 担保契据的款额
,'fxI O amount of consideration 代价款额
)_7>nuQ6 amount of contribution 供款数额
K^l:MxO-X amount of indebtedness 负债款额
Ms^dRe) amount of principal of the loan 贷款本金额
mpw~hW0- amount of rates chargeable 应征差饷数额
ZWUP^V amount of share capital 股本额
3gZ8.8q3 amount of sums assured 承保款额
3_$w| ET amount of variation 变动幅度
*Oj Kc s amount of vote 拨款数额
A n`3Ex[
amount payable 应付款额
IE2"rQ T amount receivable 应收款额
.) tSg Amsterdam Stock Exchange 阿姆斯特丹证券交易所
XMIbUbU k- analysis 分析
~B i_7 Q ancillary risk 附属风险
h T g<* annual account 周年帐目；周年帐目报表；年度决算；年结
`# P$ ]: annual accounting date 年结日期
S>Yj@ L annual allowance 每年免税额；年积金；年度津贴；年津
S$q = ;" annual balance 年度余额
'tgKe!-@ annual disposable income 每年可动用收入
hqvE!Of annual estimates 周年预算
_fk#< annual fee 年费
&53]sFZ
annual general meeting 周年大会
3VO2,PCZ annual growth rate 年增率；每年增长率
G6 0S|d annual long-term supplement 长期个案每年补助金
0% L l annual pensionable emolument 可供计算退休金的年薪
fx cc<h4 annual report 年报
yay<G P? Annual Report on the Consumer Price Index 《消费物价指数年报》
~uW Odm-"[ annual return 周年报表；周年申报表；每年报税表格
13k
!'P Annual Return Rules 《周年报表规则》
(2ot5x}`j annual review of consumer prices 每年消费物价回顾
g|X ;ahTT annual roll-forward basis 逐年延展方式
fr iWW ^ annual salary 年薪
1 c4 / }3* annual statement 年度报表；年度决算表
DOS0;^f Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
0|4%4 Mt annuitant 年金受益人
H6*^Ga annuity 年金
`r"+644 annuity contract 年金合约
JuR"J1MY annuity on human life 人寿年金
1Na@|yY antecedent debt 先前的债项
G3P &{.v ante-dated cheque 倒填日期支票
6f o3:P*O anticipated expenditure 预期开支
K)tQ]P anticipated net profit 预期纯利
"p&Y^] anticipated revenue 预期收入
CqMhk anti-inflation measure 反通货膨胀措施
Cwa ^"r3P1 anti-inflationary stance 反通货膨胀立场
(& "su3z apparent deficit 表面赤字
ipnV$!z apparent financial solvency 表面偿债能力
HAz By\M{ apparent partner 表面合伙人
|077Sf | application for personal assessment 个人入息课税申请书
3rW|kkn application of fund 资金应用
`3H4Ajzcc application to release as liquidator and to destruct the books of accounts and documents
+d}E&=p_ 申请免除清盘人职务及毁灭帐簿与文件
q%n 6K appointed actuary 委任精算师
gN8hJG'0 appointed auditor 委任核数师；委任审计师
\ uqjs+ appointed trustee 委任的受托人
tsOrt3 appointer 委任人
MB^~%uZ2K apportioned pro rata 按比例分摊
C&LB r| apportionment 分配；分摊
+M ewo Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
P9Yy9_a|x apportionment formula 分摊方程式
,_aM`%q?Fj apportionment of estate duty 遗产税的分摊
<#=N
m0S$ appraisal 估价；评估
9_ s6l appreciable growth 可观增长
=' ZRfb& appreciable impact 显着影响
E:sz$\Ht) appreciable increase 可观增长
{N2g8W: appreciation 增值；升值
"I?Am&>' appreciation against other currencies 相对其他货币升值
GcIDG`RX appreciation of the exchange value of Hong Kong dollar 港元汇值上升
;h6v@)#GX appreciation tax 增值税
{^ mNJ appropriation 拨款；拨用；拨付
z?/1Kj}xG appropriation account 拨款帐目
omO
S=d!o Appropriation Bill 拨款法案
FuG4F appropriation-in-aid system 补助拨款办法
.; y# approved assets 核准资产
'FlJpA} approved basket stock 认可一篮子证券
6=4wp? approved budget 核准预算
El_wdbbT approved charitable donation 认可慈善捐款
H&1[n U{?> approved charitable institution 认可慈善机构
4
%PfrJ approved currency 核准货币；认可货币
cMyiW$; approved estimates 核准预算
Q$& sTM approved estimates of expenditure 核准开支预算
fH`P[^N approved overseas insurer 核准海外保险人
=ph&sn$;L approved overseas trust company 核准海外信托公司
,g-EW
jN approved pooled investment fund 核准汇集投资基金
rk+#GO{ approved provident fund scheme 认可公积金计划
~7~~S*EQ approved provision 核准拨款
x";w% approved redeemable share 核准可赎回股份
t*z~5_/ approved regional stock 认可地区性证券
2XTPBZNe approved retirement scheme 认可退休金计划
6:GTD$Uz. approved subordinated loan 核准附属贷款
7{e{9QbJ4 arbitrage 套戥；套汇；套利
H gTUy[( arbitrageur 套戥者；套汇者
HX'FYt/?t arbitrary amount 临时款项
9I 1tN arrangement 措施；安排；协定
8 h3=b[ arrears 欠款
P 71 ( arrears of pay 欠付薪酬
IdYzgDH arrears of revenue 逾期未收税款；逾期未收的帐项
*D o/+[Ae articles of association 组织章程；组织细则；组织章程细则
q)H1pwxD Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
u p.Q>28r ascertainment of profit 确定利润
rg0m a "Asia Clear" “亚洲结算系统”
sw A+f Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ul%h@=n Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ZX ?yL>4 Asian Development Fund [ADF] 亚洲发展基金
D3|oOOoG Asian dollar bond 亚洲美元债券
QM3,'?ekRH Asian dollar market 亚洲美元市场
b'VV'+| Asian dollar rate 亚洲美元利率
{o5V7*P;_ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
hjaT^(Y Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.s#;s'>g asked price 沽盘；喊价；索价；卖方报价
1h6 ^>()^ assessable income 应评税入息
6x "Q
assessable loss 应评税亏损
aQI^^$9g assessable profit 应评税利润
2* (Z==XC7 assessable value 应评税值
u@ jX+\ assessed profit 估定利润
W_m"ySQs assessed value 经评估价值
g{W;I_P^9 assessment 评税；评定；估价；评税单
uwRr LF assessment number 评税编号；估价编号
fLV"T_rk assessment of additional tax 补加税评税
%6AW7q
t assessment of performance 业绩评估；实绩评价
KD/V aN Assessor 评税主任
pF
^#}L asset price bubbles 资产价格泡沫
#cj6{%c 4 asset-backed securities 具资产保证的证券
K;LZ- assets accretion 资产增值
$P1O>x>LIL assets and liabilities 资产与负债
N `)$[&NG] assets betterment statement 资产递增表；资产改进表
b-3*Nl _% assets lending 实物放款；有抵押贷款
GUF"<k assets of the company passing on the death 死者去世时转移的公司资产
4w#``UY)' assets pledged as security for liabilities 用作负债抵押的资产
3 ?Y| assets portfolio 资产投资组合
XU+<?%u}z assets price 资产价格
TCT57P#b assets quality 资产质素
I^ oE4o assets realization 资产变现
jV(6>BAI_ assets refinancing arrangement 资产再集资安排
C3G)'\yL assets securitization 资产证券化
{R/C0-Q^^ assets situated outside Hong Kong 在香港以外地方的资产
ix#epuN assets stripping 削减资产；拆卖资产
nXjP x@ assets value 资产值
gN)c assignee 承让人
;raN assignment 转让；转让书；转让契
B|| ;' assignment of interest 权益转让
s p asB=E assignment of letters patent and trade mark 专利证书及商标转让
)DYI
. assignment of property 物业转让；物业转让书
l>Ub!^; assignment right 转让权
DGevE~ assignor 转让人
odg<q$ 34 associate 有联系的人；有关连人士；相联者；合伙人；联系人
^(* n] Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
oI^4pwn h associate member 附属会员
VCtH%v#S;. associated body corporate 相联法人团体
PjN =k; associated company 相联公司；联属公司
+7t6k7]c associated corporation 相联法团
"5eNLqt ^q Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Q}S_%I}u: 公认会计师公会〔英国〕
<C9 XX~ Association of Futures Exchange Brokers 香港期货经纪协会
[F5h Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
""s]zNF} association of underwriters 承保人组织
`vc
"Q/ assumption of control 接管
b )9'bJRvU assurance 担保；保险；转易；转易书
S(\9T1DVe assurance of interest 权益的转易
='TE,et@d at 19XX price 按一九ＸＸ年价格计算
y^]tahbo at a discount 按赔价计算；按贴水价格计算；打折扣
c1%H4j4/ at a premium 按溢价计算；按升水价格计算
CRbdAqofV at call 通知付款；按通知
fX
jG5Tv at constant market price 按固定市价计算
w
'3#&k+ at constant price 按固定价格计算
gK OOHUCb at cost 按成本计算
,;M4jc { at current market price 按当时市价计算；按现时市价计算
!"+'A)Nve at current price 按当时价格计算；按现时价格计算
iS5W>1] at factor cost 按要素成本计算；按生产要素成本计算
kD bhu^~B at money-of-the-day price 按付款当日价格计算
' oF xR003 at or better 按指定或较佳价位〔买卖指令〕
8ssJ<LP at par 按面值计算；平价
c\% r 38 at sight 见票即付
"zIFxDR# at the close 按收市盘
T97]P- }
at the opening 按开市盘
4(-b x.V attestation 见证；见证条款
1 { , F at-the-money option 平价期权
J[^} u_z attorney 受权人；受托代表人
"_2Ng<2 attornment 新拥有人承认书
: u jCr. attributable profit 可归属利润
TNQP" 9 [? attributable share value 可归属股份价值
s}pIk.4ot! Auckland Stock Exchange 奥克兰证券交易所
D1nq2G wS auction 拍卖
w,R[C\#J auctioneer 拍卖商
P;pl,~ audit 审计；核数
2< hAa9y Audit Commission 审计署
m^ x6>9, Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
au,t%8AC 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〕
^<X@s1^ # audit review 帐目审查
t< n"-Tqu Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
@y31NH( audited account 审计帐目；经审计的帐目
waKT{5k audited annual account 经审计的周年帐目
$ "Bh]- audited balance sheet 经审计的资产负债表
"T H6o : x auditor 核数师；核数主任；审计师
Bo5ZZY auditor's certificate 核数师证明书；审计师证明书
8( b tZt auditor's report 核数师报告；审计师报告
z"*/mP2 Aussie bond 澳元债券
7z~_/mAI austerity budget 紧缩预算
-R{V- Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
y1=N F Australia All Ordinaries Index 澳洲所有普通股票指数
c*UvYzDZL Australian Dollar [AUD] 澳元
qH['09/F6 Australian Options Market 澳大利亚期权市场
`Y?87f :SP Australian Securities Commission 澳洲证券事务监察委员会
<, 3ROo76 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
c^`]`xi X Australian Stock Exchange 澳大利亚证券交易所
%7O?JI [ Austrian Schilling [ATS] 奥地利先令
uIU5.\"s authentication 认证；鉴证
ki>~H!zB authority to purchase 委托购买证；委购书
x nE |Umz authorization 认可；核准；授权；授权书
HNL42\Kz! authorization by direction 指示授权
N?X~ w < authorization by instruction 指令授权
.5!t:FPOv authorization by warrant 令状授权
gl).cIp w authorization of unit trust 单位信托的认可
< w\:<5e ' authorized agent 指定代理人
#Wu*3&a]yU authorized capital 法定资本
Mkq( T[) authorized clerk 出市员
hR5_+cu Ip authorized dealer 认可交易商
@]bPVG?d authorized financial institution 认可财务机构
g:0#u;j^7 authorized fund 认可基金
Zf5`XslA. authorized fund house 获授权的基金公司；认可基金公司
2c?qV authorized institution 认可机构
zXsc1erli authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
oq*N_mP0
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
5[n(7 ;+gw authorized insurer 获授权保险人；获认可承保人
gl&5l1& authorized investment 特准投资项目
h~wi6^{&Y authorized person 获授权人
5{ $LsL authorized representative 获授权代表
OxGE%R, authorized share capital 法定股本
aTBR|U S automated quotation system 自动报价系统
ZtHm\VTS Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
lD{A a!\ 自动交易系统〔香港期货交易所有限公司〕
)J?{+3 automatic adjustment mechanism 自动调整机制
0kDK~iT automatic adjustment system 自动调整系统
-7!&@w uQ Automatic Clearing House 自动票据交换所
#Km:}= automatic exchange rates accumulation system 自动化汇率累集系统
{647| j;e Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
&F}"Z(B<wK automatic teller machine [ATM] 自动柜员机
N$[$;Fm: autopay 自动转帐
lg pW@ g available assets 可用资产
_ bD/D !| available fiscal reserve 现存财政储备
~afg )[( available profit 可用利润
q$G,KRy/ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
jgS%1/& average 平均；平均数；海损
M,}|tsL average basic salary 平均基本薪金
. @Ut?G average consumer expenditure 平均消费开支；一般消费开支
pW u LfX average cost 平均成本
34!dYr% average cost of land production 增辟土地平均成本
RI2f`p8k average daily turnover 平均每日成交额
'Peni1_ average daily wage rate 平均每日工资率
>R /$1e1Y average expenditure pattern 平均开支模式
g,:j/ v R average growth rate 平均增长率
M/Pme&% average net fixed assets 固定资产平均净值
"n:{ !1VGw average of relatives 相对价格平均数
)etmE average price 平均价格
5<L_|d)0" average propensity to consume 平均消费倾向；一般消费倾向
|y20Hi': average propensity to save 平均储蓄倾向；一般储蓄倾向
m5 G \}8| average rate 平均率
wM[~2C=vx average revenue 平均收入；平均收益
mJB2)^33a average stock 平均库存；平均存货
fI \9\x average yearly rent 平均年租
^`f *'Z avoidance of double taxation 避免双重课税
%<8nF5 avoidance of tax 避税
