A:
A4Q8^^byY A share Ａ股；甲类股份
h1FM)n[E7 abatement of tax 减税；减扣免税额
% ]r@vjeyd ABN AMRO Bank N.V. 荷兰银行
xo7H^!_ above-the-line expenditure 线上项目支出；经常预算支出
d_1w
9 F A above-the-line receipt 线上项目收入；经常预算收入
EoIP#Cnd1 ABSA Asia Limited 南非联合亚洲有限公司
"Z& { absolute change 绝对数值变更
fC&Egy absolute expenditure 实际开支
PG&@.KY absolute guideline figure 绝对准则数字
y9pQ1H<F; absolute interest 绝对权益
/".+OpL absolute order of discharge 绝对破产解除令
k8 ,.~HkU absolute profit margin 绝对利润幅度
d]0fgwwGC absolute value 实值；绝对值
az?B'|VX absolutely vested interest 绝对既得权益
QV b @/ absorbed cost 已吸收成本；已分摊成本
6EGh8H f absorption 吸收；分摊；合并
2\CFt;fk absorption rate 吸收率；摊配率；分摊率
q 1Rk'k4+ ACB Finance Limited 亚洲商业财务有限公司
]wER&/v" acceptable form of reciprocity 合理的互惠条件
8QXxRD;0: acceptable rate 适当利率；适当汇率
\m*?5]m ; acceptance agreement 承兑协议
P7 H -Dw acceptance for honour 参加承兑
mI@E>VCV[ acceptor 承兑人；接受人；受票人
st+X~;PX* acceptor for honour 参加承兑人
) $#o v-] accident insurance 意外保险
dfO@Yo-?*' Accident Insurance Association of Hong Kong 香港意外保险公会
A_CEpG] accident insurance scheme 意外保险计划
"
F~uTo accident year basis 意外年度基准
C. }Z5BwS accommodation 通融；贷款
#'v7m Ewt accommodation bill 通融票据；空头票据
q, PB; TT accommodation party 汇票代发人
w2@ `0 account balance 帐户余额；帐户结余
~{=+dQ account book 帐簿
^z "90-V^ account collected in advance 预收款项
VkRvmKYl account current book 往来帐簿
x6.a n_W6 account of after-acquired property 事后取得的财产报告
s'tmak-}| account of defaulter 拖欠帐目
<,`=m|z9k account payable 应付帐款
R1&(VK { account payee only [A/C payee only] 只可转帐；存入收款人帐户
iNT 1lk account receivable 应收帐款
IT'~.!o7/ account receivable report 应收帐款报表
b Jx{mq
account statement 结单；帐单；会计财务报表
Nye Ga account title 帐户名称；会计科目
%h4pI A accountant's report 会计师报告
.px*.e s Accountant's Report Rules 会计师报告规则
ne oT\HV accounting and auditing procedure 会计与审计程序；会计与核数程序
4u"V52 Accounting Arrangements 《会计安排》
rgRh ySud accounting basis 会计基础
A+iQH1C0h accounting by Official Receiver 破产管理署署长呈交的帐目
eeoIf4] Accounting Circular 《会计通告》
V`l. F"<L accounting class 会计类别
u/h Ff3 accounting date 记帐日期；会计结算日期
M9 fAv accounting for money 款项核算
rPv+eM" > Accounting Officer 会计主任
#hH "g accounting period 会计报告期；会计期
D""d-oI [ accounting policy 会计政策；会计方针
U*(m'Ea accounting practice 会计惯例
,}=x8Xxr accounting principle 会计准则
@Vr?)_ 0 accounting record 会计记录
Hh(_sewo accounting report 会计报告
/=FQ {tLr Accounting Services Branch [Treasury] 会计事务部〔库务署〕
z X"@QB3E Accounting Society of China 中国会计学会
DHaSBk accounting statement 会计报表
HZ>Xm6DnC5 accounting system 会计制度；会计系统
+s
V$s]U accounting transaction 会计事项；帐务交易
I8Y[d$z accounting treatment 会计处理
2(\~z@g accounting year 会计年度
xzyV| ( accretion 增值；添加
eg3zp gZ accrual 应计项目；应累算数目
ME > OTs accrual basis 应计制；权责发生制
|FS79 Bv accrual basis accounting 应计制会计；权责发生制会计
OU]!2[7c accrue 应累算；应计
so9h6K{qcp accrued benefit 应累算利益
j;=+5PY accrued charges 应计费用
MV-fDq A( accrued cumulative preference share dividend 应累算的累积优先股股息
5$`i)}:s accrued expenses 应累算费用
#6 e accrued interest payable 应付利息；应计未付利息
`|8)A)ZVT accrued interest receivable 应收利息；应计未收利息
u#/Y<1gn accrued right 累算权益
%F3M \)jU accruing profit 应累算的利润
%A,4vLe~6 accumulated fiscal reserve 累积财政储备
9mEC|(m*WK accumulated profit 累积利润；滚存溢利
|p4F^! 9 accumulated reserve 累积储备
4hg#7#?boW accumulation of surplus income 累积收益盈余
isLIfE> acquired assets 既得资产
c]P`U(q9TV acquisition 收购；购置；取得
<*i
' acquisition cost 购置成本
1ZJP.T` acquisition expenses 购置费用
exiCy 1[+ acquisition of 100% interest 收购全部股权
' &^:@V acquisition of control 取得控制权
od"Oq?~/t acquisition of fixed assets 购置固定资产
K =;z&E=<c acquisition of shell “买壳”
a-MDZT<xA+ acquisition price 收购价
5)wz `OS act of God 天灾
w6F4o;<PR acting partner 执事合伙人
q=M!YWz active market 买卖活跃的市场；交投畅旺的市场；旺市
S#/[>C b active partner 积极参与的合伙人
jQFAlO(E': active trading 交投活跃
* 8CI'UX actual circulation 实际流通
DB We>Ef( actual cost 实际成本
m*6C *M
actual expenditure 实际开支；实际支出
+ t({:>E actual income 实际入息；实际收入；实际收益
k#_B^J&d actual market 现货市场
f\nF2rlu actual price 现货价；实际价格
|bk. gh actual profit 实际利润
9KN75<n actual quotation 实盘；实际价位；实际报价
AMp[f%X actual year basis 按实际年度计算
v/
dSz/<] actuals 实货
OxqK} %=Bw actuarial investigation 精算调查
V*@pmO hz actuarial principle 精算原则
EJ`J N|,M actuarial report 精算师报告
vrXUS9i. Actuarial Society of Hong Kong 香港精算学会
%G1kkcdH< actuarial valuation 精算师估值
B<S uNbR actuary 精算师
)[|`-M ~u ad referendum agreement 暂定协议；有待覆核的协定
g""1f%U_p ad valorem duty 从价税；按值征税
g)u
~GA*= ad valorem duty system 从价税制
+/'3=!oyd ad valorem fee 从价费
U iqHUrx ad valorem tariff 从价关税
Z
7rVM additional allowance 额外免税额
C:\BvPoO additional amount for unexpired risk 未过期风险的额外款额
~e~iCyW;S additional assessable profit 补加应评税利润
)@F uw* additional assessment 补加评税
8%S5Fc #am additional commitment 额外承担
_5uz u6:y additional commitment vote 额外承担拨款
5 6;lB$)" additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
^31 X-}t v additional dependent parent allowance 供养父母额外免税额
Q&}`( ]k additional provision 额外拨款
-& I)3 additional stamp duty 附加印花税
-/*-e
/+b additional tax 补加税罚款；补加税款
] mY T!(} Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
9^h0D}#@ adjudged bankrupt 被裁定破产
9YS &RBJu adjudicated bankrupt 裁定破产人
<t>"b|fW adjudication fee 裁定费；评定印花税额手续费；评估契据费
MDGD *Qn~ adjudication of bankruptcy 裁定破产；宣告破产
~L)9XK^15 adjudication of insolvency 裁定无力偿还债务
n d gG1v% adjusted actual 经调整的实数；调整后的实数
d #9
\]Ul& adjusted current assets 经调整的流动资产；调整后的流动资产
|_@ '_ adjusted figure 经调整的数字；调整后的数额
`bw>.Ay adjusted liabilities 经调整的负债；调整后的负债
Sq u'd adjusted loss 经调整的亏损；调整后的亏损
{x {e ?c! 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
)EZ#BF<0| adjusted profit 经调整的利润；调整后的利润
{s&6C- adjusted surplus 经调整的盈余额；调整后的盈余额
~1jSz- s adjusted value 经调整的价值；调整后的价值
@ iWql*K;m adjustment 调整；修订；理算〔保险〕
8Ux3,X= adjustment centre 调剂中心
'B ocMjRA adjustment lag 调整过程的时间差距；调整时差
Lg w!S~0 adjustment mechanism 调整机制
fA{[H:*}G adjustment of loss 亏损调整
d%FD =wm adjustment process 调整过程；调整程序
Pb 4%" 9` adjustment range 调整幅度
&sleV5V administered exchange rate 受管制汇率
,_?P[~1 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
th]1>
. administration expenses 行政费用
ys`"-o[ * administration fee 手续费；行政费
\ ws<W 7 administration in bankruptcy 破产管理
T~@$WM( administration order 遗产管理令
}wJ-*By{+ administrator 管理人；遗产管理人
.\ K0+b; administrator of the estate 遗产管理人
# /a>dK admission of debt 债项承认书
4jMC E&< admission of proof 接纳债权证明
f-6 -!
advance 放贷款项；垫付款项；预支款项；预付款项
H/n3il_-I advance account 暂支帐目；预付款帐户
7~n<%q/6 advance compensation 预付补偿金
VX0q !Q advance from shareholder 股东垫款
^EY^.?Mg advance pending reimbursement 预支以待日后付还
q ^ N I advanced economy 先进经济体系
S C/| o
advancement 预付；预付财产
e=S51q_0 advances warrant 垫款令
;K]6/Wt advancing 贷出
rvrv[^a( adverse balance 逆差
!? !~8J~ adverse exchange 逆汇
b3]QH
h / advertisement addressed to shareholders 在报章刊登的致股东通告
Wm_:1~ advice for collection 托收通知书
Y|$3%t advice of drawing 提款通知书；汇票通知书
Q'x Z\t advice of payment 付款通知
*F7ksLH|q Advisory Committee [Securities and Futures Commission]
AG/?LPJ 谘询委员会〔证券及期货事务监察委员会〕
OE_;i}58 Advisory Committee on Diversification 经济多元化谘询委员会
|t](4 affidavit 誓章；遗产申报誓章
/sVy"48- affidavit of no receipt 述明无收款的誓章
1 XsB affiliate 联号；联营公司；附属公司
B=?4; l7 affiliated company 附属公司；联号；联营公司
E{+V_.tlu affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8 0=6B affordability 负担能力
(ns> z7 African Development Bank [AfDB] 非洲开发银行
fy&vo~4i; after-acquired property 事后取得的财产
t:|knZq after-hours dealing 市后交易
LA?h +) after-tax profit 税后盈利；税后利润；税后溢利
sswYwU agency agreement 代理协议
#'s}=i}y"C agency expenses 代理机构的开支
`j+ [JMr agency fee 代理费
/sHWJ?`&/, Agency Law 《代理法》
F#d`nZ=M agent 代理人；承销人
!U,W; R agent of company 公司代理人
-;rr! cQ? agent's fee 代理人费；经纪费
hS(}<B{x! aggregate 总计；总数；总体数字
(prqo1e@ aggregate amount 总款额；总额
;.*n77Y aggregate assets and liabilities 总体资产与负债
o ;nw;]oR aggregate at constant price 按固定价格计算的总体数字
U 8Rko) aggregate demand 总需求
rq=D[vX\N( aggregate gross position 总持仓量
?U3X,uv5J aggregate limit 总限额
<*I%U] aggregate of salaries tax 合计薪俸税
?}<4L K] aggregate performance 总体表现；总体业绩
ipy 1tXc aggregate supply 总体供应
l!U F`C0g aggregate surplus 总盈余
\Nd8,hE aggregate total 整体总额
3!]S8Y*LQP aggregate value 总值；合计价值
aN n\URR aggregated basis 合计基准
8)n 799<. aggregated net chargeable income 合计应课税入息实额
!e+ ex"7 aggregation 合并计算；合计；总和
v 809/c* aggregation of incomes of husband and wife 夫妇入息合并计算
Ej |rf Y aggregation of property 财产的总和
PU|
X+V> agio 差价；贴水
i4"BN,NZ{ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
xB.h#x>_` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
u17e 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
="X2AuK%1$ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Z*,Nt6 ;e 《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》
mWhQds6 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
'L$%)`;e 《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 p g$5jZ agreement for a settlement 授产协议
sJA` A agreement for assignment 转让协议
jvGGIb"&1 agreement for sale 售卖协议；买卖协议
)8ub1,C agreement for sale and purchase 买卖协议
x""gZzJ$L agreement for the payment of interest 支付利息协议
)q xZHV agreement for the repayment of money 还款协议
Qv~KGd9 agreement of reinsurance 再保险协议
Q#+y}pOLP Agricultural Bank of China 中国农业银行
_ ; 7{1n air passenger departure tax 飞机乘客离境税
Ih_2")d Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ib$_x:OO" airport tax 机场税
lN@SfM4 \ alcohol duty 酒精税
;fg8,(SM^ alienation 让与；让渡；转让
8#?j YhT7 alimony 生活费；赡养费
BT[jD}? All Ordinaries Index [AOI] 所有普通股指数
<~wr;"S all risks 全险；综合险
5!GL" All Sales Record for Stock Market 《股票市场成交报告》
fyb:eO} Allied Capital Resources Limited 新联财务有限公司
P'wn$WE[n\ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
TCb 7-s allocation letter 拨款信件
_wvSLu <q allocation of fund 分配款项；预留款项
w0`aW6t# allocation of profit 利润分配；溢利分配
`R\aNgCS} allocation warrant 拨款令
iv3=J
allotment 分配；配股
Rw u
y!F allotment notice 股份配售通知；配股通知
2h W tpus allotment of shares 股份分配
h?cf)L allowable 可获宽免；免税的
fU?P__zU4 allowable business loss 可扣除的营业亏损
AC`4n|,zJ; allowable expenses 可扣税的支出
Atdr|2 allowance 免税额；津贴；备抵；准备金
$? voQ & allowance for debts 债项的免税额
5G$sP,n allowance for depreciation by wear and tear 耗损折旧免税额
QOb+6qy:3 allowance for funeral expenses 殡殓费的免税额
R<"fcsU allowance for inflation 为通货膨胀而预留的款项；通胀准备金
f8Z[prfP allowance for repairs and outgoings 修葺及支出方面的免税额
V_)G=#6Dy allowance to debtor 给债务人的津贴
1Z.
D3@ alteration of capital 资本更改
fgzk c"ReK alternate trustee 候补受托人
soSdlV{ amalgamation 合并
PAYbsn ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
D/& 8[Z/Cn ambit of charges 征税范围；收费范围
>gQJ6 q amended valuation 经修订的估值
}@+3QHwYU American Commodities Exchange 美国商品交易所
N*vBu ` American Express Bank Limited 美国运通银行
]Tv0+ Ao American Stock Exchange 美国证券交易所
S! \4,6 amortization 摊销
^T^l3B[ amount due from banks 存放银行同业的款项
-> $]`h" amount due from banks abroad 存放海外银行同业的款项
}(*eR F' amount due from holding companies 控股公司欠款
gd#j{yI/Xf amount due from local banks 存放本港银行同业的款项
H NF G:t9 amount due to banks 银行同业的存款
m {dXN= amount due to banks abroad 海外银行同业的存款
% s|` 1`c amount due to holding companies 控股公司存款
.?<M$38fv amount due to local banks 本港银行同业的存款
?vnO@Bb/ a amount due to outport banks 外埠银行同业的存款
H> zX8qP+ amount for note issue 发行纸币的款额
c/K:`XP~ amount of bond 担保契据的款额
)qyJw N
.D amount of consideration 代价款额
+JDQ`Qk amount of contribution 供款数额
:>y?B!= amount of indebtedness 负债款额
r4X0.
mPY* amount of principal of the loan 贷款本金额
*y6zwe !M amount of rates chargeable 应征差饷数额
2 %`~DVo amount of share capital 股本额
q:}Q5gzZ amount of sums assured 承保款额
DQ#rZi3I amount of variation 变动幅度
df85g amount of vote 拨款数额
8[PD`*w amount payable 应付款额
3e)W_P*0? amount receivable 应收款额
{~L{FG)O Amsterdam Stock Exchange 阿姆斯特丹证券交易所
; 7;=)/- analysis 分析
C'Gj\ ancillary risk 附属风险
[UP-BX( annual account 周年帐目；周年帐目报表；年度决算；年结
]RBT9@-:U annual accounting date 年结日期
MXVQ90 annual allowance 每年免税额；年积金；年度津贴；年津
pZVT:qFF annual balance 年度余额
][gr(-6 8 annual disposable income 每年可动用收入
v--Qbu annual estimates 周年预算
WNO|ziy annual fee 年费
1" k_l.\,0 annual general meeting 周年大会
vS@;D7ep annual growth rate 年增率；每年增长率
PG51+# annual long-term supplement 长期个案每年补助金
9 )y7K%b0 annual pensionable emolument 可供计算退休金的年薪
-V C
k k annual report 年报
-l:4I6-hi Annual Report on the Consumer Price Index 《消费物价指数年报》
e1Ne{zg~ annual return 周年报表；周年申报表；每年报税表格
t\\oG H Annual Return Rules 《周年报表规则》
[WfigqY`b* annual review of consumer prices 每年消费物价回顾
K@RE-K6{ annual roll-forward basis 逐年延展方式
%oee x1`= annual salary 年薪
26e . Hu annual statement 年度报表；年度决算表
J*!_kg)>J Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
55%j$f annuitant 年金受益人
$u ae8h annuity 年金
B IW ?/^ annuity contract 年金合约
y Tb OBl annuity on human life 人寿年金
KxA ^?,t[ antecedent debt 先前的债项
5 R* ante-dated cheque 倒填日期支票
?Q?=I,2bP anticipated expenditure 预期开支
o( gEyK anticipated net profit 预期纯利
\ #yKCA'; anticipated revenue 预期收入
=x &"aF1 anti-inflation measure 反通货膨胀措施
L
`\>_ anti-inflationary stance 反通货膨胀立场
(=jztIZ C apparent deficit 表面赤字
\me'B {aa apparent financial solvency 表面偿债能力
(yr<B_Y'MY apparent partner 表面合伙人
O
,9,= 2j application for personal assessment 个人入息课税申请书
)R+26wZ|n* application of fund 资金应用
f4mQDRlD application to release as liquidator and to destruct the books of accounts and documents
aSGZF w 申请免除清盘人职务及毁灭帐簿与文件
l KdY!j" appointed actuary 委任精算师
yPn!1=-( appointed auditor 委任核数师；委任审计师
cFV)zFu appointed trustee 委任的受托人
;Xr|['\' appointer 委任人
u&E$( apportioned pro rata 按比例分摊
i" .nnAI: apportionment 分配；分摊
T4c]VWtD Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
[& d"Z2gK apportionment formula 分摊方程式
u/ Gk>F apportionment of estate duty 遗产税的分摊
/ b;GC-"v appraisal 估价；评估
e`7dRnx&0 appreciable growth 可观增长
*WQl#JAr appreciable impact 显着影响
~MpcVI_ K appreciable increase 可观增长
MEI.wJZ appreciation 增值；升值
Xc}~_.] appreciation against other currencies 相对其他货币升值
2[V9`r8* appreciation of the exchange value of Hong Kong dollar 港元汇值上升
VoGyjGt& appreciation tax 增值税
o-}q|tD$< appropriation 拨款；拨用；拨付
=/Lwprj appropriation account 拨款帐目
L>ruNw'-K Appropriation Bill 拨款法案
#~JR_oQE ! appropriation-in-aid system 补助拨款办法
<@](uWu approved assets 核准资产
n>o0PtGxC approved basket stock 认可一篮子证券
5bZjW~d approved budget 核准预算
e,X {.NS approved charitable donation 认可慈善捐款
4b@ Awtk approved charitable institution 认可慈善机构
O: J;zv\ approved currency 核准货币；认可货币
Cq ra\ approved estimates 核准预算
(rT1wu p approved estimates of expenditure 核准开支预算
-#y^$$i0 approved overseas insurer 核准海外保险人
B/^1uPTZ71 approved overseas trust company 核准海外信托公司
wBJP8wES= approved pooled investment fund 核准汇集投资基金
c]x'}K c approved provident fund scheme 认可公积金计划
Y+ Qm. approved provision 核准拨款
4k]DktY}. approved redeemable share 核准可赎回股份
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?{ approved regional stock 认可地区性证券
LP{@r ic approved retirement scheme 认可退休金计划
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#* approved subordinated loan 核准附属贷款
k@Q >(` arbitrage 套戥；套汇；套利
/ ygC_,mx arbitrageur 套戥者；套汇者
S [=l/3c arbitrary amount 临时款项
T1_qAz+ arrangement 措施；安排；协定
9x]yu6 arrears 欠款
a* N<gId arrears of pay 欠付薪酬
S O#R5Mu2N arrears of revenue 逾期未收税款；逾期未收的帐项
R) Y*<Na articles of association 组织章程；组织细则；组织章程细则
:9.QhY)D Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
uJ :SN; ascertainment of profit 确定利润
},& =r= B "Asia Clear" “亚洲结算系统”
[ $]Kp9YD Asia Commercial Bank Ltd. 亚洲商业银行有限公司
g-NfZj? Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
=
a54 Asian Development Fund [ADF] 亚洲发展基金
`*ml/% \
Asian dollar bond 亚洲美元债券
hlO,mU Asian dollar market 亚洲美元市场
U8]BhJr$ Q Asian dollar rate 亚洲美元利率
"3 H?_!A9 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
wc~k4B9" Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
][[\!og asked price 沽盘；喊价；索价；卖方报价
9bb 5?b/ assessable income 应评税入息
L >X39R~ assessable loss 应评税亏损
VUbg{Rb) assessable profit 应评税利润
An2Wj assessable value 应评税值
6?uo6 I assessed profit 估定利润
lD]/Kx assessed value 经评估价值
<], ~V \m assessment 评税；评定；估价；评税单
b md3fJb`r assessment number 评税编号；估价编号
|Ev V S assessment of additional tax 补加税评税
J69B1 Yi assessment of performance 业绩评估；实绩评价
yu9 8d1 Assessor 评税主任
6d#:v"^, asset price bubbles 资产价格泡沫
[ }1+=Ub asset-backed securities 具资产保证的证券
,enU`}9V* assets accretion 资产增值
=AVr< kP assets and liabilities 资产与负债
vq_v; $9} assets betterment statement 资产递增表；资产改进表
cq,8^o& assets lending 实物放款；有抵押贷款
JXNfE,_ assets of the company passing on the death 死者去世时转移的公司资产
zjlo3=FQX[ assets pledged as security for liabilities 用作负债抵押的资产
R;3T yn+ assets portfolio 资产投资组合
T!3_Q/~^r assets price 资产价格
.KX LWH assets quality 资产质素
;z3w#fN Mv assets realization 资产变现
Yd>ej1< assets refinancing arrangement 资产再集资安排
Xt%>XP assets securitization 资产证券化
e nw7?| ( assets situated outside Hong Kong 在香港以外地方的资产
3w!,@=.q assets stripping 削减资产；拆卖资产
B Sc5@; assets value 资产值
8^U+P% assignee 承让人
863PVce",} assignment 转让；转让书；转让契
=zX A0% assignment of interest 权益转让
I7@g,~s assignment of letters patent and trade mark 专利证书及商标转让
k M o7mkV assignment of property 物业转让；物业转让书
3B6"T;_ assignment right 转让权
la X67Vjv assignor 转让人
m@#@7[6]o associate 有联系的人；有关连人士；相联者；合伙人；联系人
|h{#r7H0 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
LE>b_gQ$
2 associate member 附属会员
U|YIu! ^ associated body corporate 相联法人团体
W%&'EJ)62 associated company 相联公司；联属公司
zZ})$Ny( associated corporation 相联法团
!-<PV Association of Chartered Certified Accountants [ACCA] [United Kingdom]
!^*-]p/z 公认会计师公会〔英国〕
WY`hNT6M Association of Futures Exchange Brokers 香港期货经纪协会
oH vVZ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
~L3]Wa. association of underwriters 承保人组织
Vt;!FZ assumption of control 接管
se, 0Rvkt assurance 担保；保险；转易；转易书
Kulh: d:w assurance of interest 权益的转易
*j/[5J0'M at 19XX price 按一九ＸＸ年价格计算
/GDG E } at a discount 按赔价计算；按贴水价格计算；打折扣
ET:B" at a premium 按溢价计算；按升水价格计算
Q?7:Xb N at call 通知付款；按通知
+~] :oj at constant market price 按固定市价计算
0oU;Cmw. at constant price 按固定价格计算
j n/
J-X= at cost 按成本计算
f6O5k8 n at current market price 按当时市价计算；按现时市价计算
qTd6UKg at current price 按当时价格计算；按现时价格计算
7]&ouT at factor cost 按要素成本计算；按生产要素成本计算
b :J$ at money-of-the-day price 按付款当日价格计算
M>kk"tyM at or better 按指定或较佳价位〔买卖指令〕
CDRkH)~$ at par 按面值计算；平价
/:o (Ghc? at sight 见票即付
!5escR!\D at the close 按收市盘
vi-mn)L6# at the opening 按开市盘
%I>-_el attestation 见证；见证条款
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$F% at-the-money option 平价期权
;xMieqz attorney 受权人；受托代表人
),#hBB`ZA attornment 新拥有人承认书
@2 eV^eO9 attributable profit 可归属利润
tMQz'3,X attributable share value 可归属股份价值
Qk_` IlSd Auckland Stock Exchange 奥克兰证券交易所
I[$SVPe# auction 拍卖
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auctioneer 拍卖商
N-9qNLSP audit 审计；核数
@*}?4wU^k Audit Commission 审计署
zJCm0HLJ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
f:6%DT~a&C 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〕
XDM~H audit review 帐目审查
'<v_YxEn Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
!/|^
)d^U audited account 审计帐目；经审计的帐目
'
+*,|;? audited annual account 经审计的周年帐目
YLO/J2[' audited balance sheet 经审计的资产负债表
JRT,%;*, auditor 核数师；核数主任；审计师
*k%3J9=-1 auditor's certificate 核数师证明书；审计师证明书
}M+2 ,#l auditor's report 核数师报告；审计师报告
v *UJ4r Aussie bond 澳元债券
v?S~ =$. austerity budget 紧缩预算
_8;)J Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
#{]Yw}m Australia All Ordinaries Index 澳洲所有普通股票指数
UvPD/qu$8D Australian Dollar [AUD] 澳元
3Q-[)Z ) Australian Options Market 澳大利亚期权市场
28rC>*+z Australian Securities Commission 澳洲证券事务监察委员会
|DZ3=eWZ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
.o!z:[IPY Australian Stock Exchange 澳大利亚证券交易所
F A#?+kd Austrian Schilling [ATS] 奥地利先令
Pu-/*Fx authentication 认证；鉴证
Er]lObfQo authority to purchase 委托购买证；委购书
`OP?[
f d authorization 认可；核准；授权；授权书
?*ni5\y5o authorization by direction 指示授权
tq^d1b(j4 authorization by instruction 指令授权
m?$peRn3{ authorization by warrant 令状授权
o"5[~$O authorization of unit trust 单位信托的认可
oF9c >^s authorized agent 指定代理人
C" =^ (HU authorized capital 法定资本
HvSYE[Zt| authorized clerk 出市员
c'8a)j$$+ authorized dealer 认可交易商
tEE1`10Mt authorized financial institution 认可财务机构
Bt\z0*t=s authorized fund 认可基金
J|D$ authorized fund house 获授权的基金公司；认可基金公司
ZKT~\l authorized institution 认可机构
yavoG k authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
V7qc9Gd@I authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
QxjX:O authorized insurer 获授权保险人；获认可承保人
nR()ei^X authorized investment 特准投资项目
/e0cx:.w authorized person 获授权人
qauZ-Qoc9 authorized representative 获授权代表
:1O1I2 L0 authorized share capital 法定股本
/V% ]lmxQ automated quotation system 自动报价系统
Z;XiA<| Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
AvNU\$B4aG 自动交易系统〔香港期货交易所有限公司〕
|y*-)t automatic adjustment mechanism 自动调整机制
;& PK6G automatic adjustment system 自动调整系统
$^1L|KgXp Automatic Clearing House 自动票据交换所
G L> u3K automatic exchange rates accumulation system 自动化汇率累集系统
5cza0CriJ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
RC']"j pW automatic teller machine [ATM] 自动柜员机
*xl930y autopay 自动转帐
l`}Ag8Q available assets 可用资产
<\If: available fiscal reserve 现存财政储备
EC6Q<&]Iw available profit 可用利润
Wveba)"$ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
5r$ X average 平均；平均数；海损
7w U$P average basic salary 平均基本薪金
4[eQ5$CB<u average consumer expenditure 平均消费开支；一般消费开支
nvdo| 5 average cost 平均成本
?<#2raH- average cost of land production 增辟土地平均成本
UOg4 E average daily turnover 平均每日成交额
H%*< t} average daily wage rate 平均每日工资率
MGmUgc average expenditure pattern 平均开支模式
E9yBa=#*c average growth rate 平均增长率
5}/TB_W7j average net fixed assets 固定资产平均净值
|=Mn~`9p average of relatives 相对价格平均数
27NhYDo average price 平均价格
F$QA Ws average propensity to consume 平均消费倾向；一般消费倾向
5 * d average propensity to save 平均储蓄倾向；一般储蓄倾向
X@[)j Ws average rate 平均率
Jrkj foN average revenue 平均收入；平均收益
$m:4'r average stock 平均库存；平均存货
]-D;t~ average yearly rent 平均年租
T|c9Swu r avoidance of double taxation 避免双重课税
2+Tu"oG;rB avoidance of tax 避税
