A:
R[kF( C& A share Ａ股；甲类股份
qT01@Bku abatement of tax 减税；减扣免税额
?4# ABN AMRO Bank N.V. 荷兰银行
ps^["3e above-the-line expenditure 线上项目支出；经常预算支出
i*8j| above-the-line receipt 线上项目收入；经常预算收入
If8Lt}- ABSA Asia Limited 南非联合亚洲有限公司
] z]=?;ty% absolute change 绝对数值变更
\TLfLqA absolute expenditure 实际开支
t>Yl= 79, absolute guideline figure 绝对准则数字
ix 38|G9U absolute interest 绝对权益
ol~ tfS absolute order of discharge 绝对破产解除令
~i.rk#{?D absolute profit margin 绝对利润幅度
EN__C$ absolute value 实值；绝对值
G5lBCm absolutely vested interest 绝对既得权益
,."wxP2u absorbed cost 已吸收成本；已分摊成本
RU~Pa+H absorption 吸收；分摊；合并
TEbIU8{Y absorption rate 吸收率；摊配率；分摊率
i6S["\h> ACB Finance Limited 亚洲商业财务有限公司
>}/T& S acceptable form of reciprocity 合理的互惠条件
"([ lkn acceptable rate 适当利率；适当汇率
3m~,6mQ acceptance agreement 承兑协议
Q[FDk63;w acceptance for honour 参加承兑
I+`>e*:@W acceptor 承兑人；接受人；受票人
P
F); K Q acceptor for honour 参加承兑人
2k m0 accident insurance 意外保险
TxH
amI l Accident Insurance Association of Hong Kong 香港意外保险公会
og_ylCh: accident insurance scheme 意外保险计划
BjHp3-A' accident year basis 意外年度基准
8bf@<VTO _ accommodation 通融；贷款
E&Zt<pRf;2 accommodation bill 通融票据；空头票据
fl4 0jo] accommodation party 汇票代发人
8@){\.M account balance 帐户余额；帐户结余
a
p( PI?]X account book 帐簿
'*EK i account collected in advance 预收款项
[x-
9m\h account current book 往来帐簿
Y5P9z{X= account of after-acquired property 事后取得的财产报告
ERIF#EY account of defaulter 拖欠帐目
Js.G
hTs account payable 应付帐款
+ Hj SU2 account payee only [A/C payee only] 只可转帐；存入收款人帐户
Zad>i w} account receivable 应收帐款
S_^;# =_c account receivable report 应收帐款报表
=iB$4d2 account statement 结单；帐单；会计财务报表
;Zc0imYL account title 帐户名称；会计科目
qxcTY|& accountant's report 会计师报告
N8,g~ ?r^ Accountant's Report Rules 会计师报告规则
C >F5=& accounting and auditing procedure 会计与审计程序；会计与核数程序
1 (Z+n,Hh Accounting Arrangements 《会计安排》
F=PBEaX accounting basis 会计基础
QIdml*Np?H accounting by Official Receiver 破产管理署署长呈交的帐目
%$bhg&} Accounting Circular 《会计通告》
NBAOVYK accounting class 会计类别
,zdK%V} accounting date 记帐日期；会计结算日期
@:@5BCs< accounting for money 款项核算
CYsLyk Accounting Officer 会计主任
%s ;5 accounting period 会计报告期；会计期
s2F[v:|Wq accounting policy 会计政策；会计方针
/XNC^!z6Js accounting practice 会计惯例
-S&d5(R accounting principle 会计准则
>>M7#hmt accounting record 会计记录
,s 6lB0 accounting report 会计报告
B,` `2\B Accounting Services Branch [Treasury] 会计事务部〔库务署〕
N7GZ'-t^Er Accounting Society of China 中国会计学会
Hd TB[( accounting statement 会计报表
b8[
ayy accounting system 会计制度；会计系统
sxdDI?W4 accounting transaction 会计事项；帐务交易
!Q,Dzv"7 accounting treatment 会计处理
c Y+n 6k5 accounting year 会计年度
NC YOY accretion 增值；添加
vst;G-ys accrual 应计项目；应累算数目
e`+ej-o, accrual basis 应计制；权责发生制
J3/e;5w2Z accrual basis accounting 应计制会计；权责发生制会计
gc
b8eB , accrue 应累算；应计
}*!_M3O accrued benefit 应累算利益
JdUI:( accrued charges 应计费用
9H53H"5q accrued cumulative preference share dividend 应累算的累积优先股股息
VMS 3Q)Ul accrued expenses 应累算费用
A;e"_$yt8 accrued interest payable 应付利息；应计未付利息
DcC|oU[ accrued interest receivable 应收利息；应计未收利息
d7uS[tKqg accrued right 累算权益
#Fgybokm accruing profit 应累算的利润
2Ky|+s[`[ accumulated fiscal reserve 累积财政储备
{bC(>k|CQ accumulated profit 累积利润；滚存溢利
fP- =wd accumulated reserve 累积储备
jF(R;?, accumulation of surplus income 累积收益盈余
zQ+
%^DT1 acquired assets 既得资产
F3 g$b,RMH acquisition 收购；购置；取得
i?V:+0#q\] acquisition cost 购置成本
|O' gT8 acquisition expenses 购置费用
|o ^mg9 acquisition of 100% interest 收购全部股权
j'Gezx^.<e acquisition of control 取得控制权
&g=6K&a$a acquisition of fixed assets 购置固定资产
tVNFulcz$ acquisition of shell “买壳”
^* CKx acquisition price 收购价
~ wcp&D act of God 天灾
' b6qEU# acting partner 执事合伙人
[<}W S}
. active market 买卖活跃的市场；交投畅旺的市场；旺市
zFY$^Oz"_ active partner 积极参与的合伙人
+x?8\
active trading 交投活跃
};'~@%U]/ actual circulation 实际流通
. R#<Q actual cost 实际成本
kt7Em b} actual expenditure 实际开支；实际支出
aU#r`D@0 actual income 实际入息；实际收入；实际收益
!, sQB_09C actual market 现货市场
'oM=ZU8wo actual price 现货价；实际价格
Wd7qpWItjQ actual profit 实际利润
X@/wsW(kM\ actual quotation 实盘；实际价位；实际报价
q9\(<<f| actual year basis 按实际年度计算
:3b\ pEO9\ actuals 实货
]w]:9w actuarial investigation 精算调查
YllW2g: actuarial principle 精算原则
!G<gp4Js+N actuarial report 精算师报告
@lqI,Ce5 Actuarial Society of Hong Kong 香港精算学会
# U vWS actuarial valuation 精算师估值
cK IA.c}N actuary 精算师
n:}'f-
:T ad referendum agreement 暂定协议；有待覆核的协定
er@. <Dc ad valorem duty 从价税；按值征税
c'Q .2^w^ ad valorem duty system 从价税制
$J]NWgXl@ ad valorem fee 从价费
1C/Vwf:@ ad valorem tariff 从价关税
hD,xJ]zv1 additional allowance 额外免税额
"b"|a y additional amount for unexpired risk 未过期风险的额外款额
%+(fdk-k+ additional assessable profit 补加应评税利润
L9l]0C37e additional assessment 补加评税
6kONuG7Yv additional commitment 额外承担
fAR 6 additional commitment vote 额外承担拨款
}{[p<pU$C additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
++!0r['+ > additional dependent parent allowance 供养父母额外免税额
sD6vHX% additional provision 额外拨款
}kJ9< h, additional stamp duty 附加印花税
#9A*B bY additional tax 补加税罚款；补加税款
Qe]& Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Q.V+s adjudged bankrupt 被裁定破产
~! e(e2 adjudicated bankrupt 裁定破产人
X1Kze adjudication fee 裁定费；评定印花税额手续费；评估契据费
R e1}aLd adjudication of bankruptcy 裁定破产；宣告破产
5X 9*K adjudication of insolvency 裁定无力偿还债务
?9~|K/ `l adjusted actual 经调整的实数；调整后的实数
MEtKFC|p adjusted current assets 经调整的流动资产；调整后的流动资产
]XWtw21I1 adjusted figure 经调整的数字；调整后的数额
Vp8!-[R adjusted liabilities 经调整的负债；调整后的负债
j k])S~xl? adjusted loss 经调整的亏损；调整后的亏损
ph3dm\U. 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
w3Dqpo8E adjusted profit 经调整的利润；调整后的利润
0{st IgB$ adjusted surplus 经调整的盈余额；调整后的盈余额
g&/r =U adjusted value 经调整的价值；调整后的价值
-(E-yC u adjustment 调整；修订；理算〔保险〕
Q.f D3g adjustment centre 调剂中心
9 vNz
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o<g 1; adjustment mechanism 调整机制
Wa iM\h?=# adjustment of loss 亏损调整
ciN*gwI) adjustment process 调整过程；调整程序
cejD(!MKe adjustment range 调整幅度
"Fxw" I
< administered exchange rate 受管制汇率
p(y HB([8 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
!A+jX7Nb administration expenses 行政费用
uzT>|uu$ administration fee 手续费；行政费
J& D0,cuk administration in bankruptcy 破产管理
j ^Ln\N]^ administration order 遗产管理令
3I oN. administrator 管理人；遗产管理人
\~T& C5 administrator of the estate 遗产管理人
G%%5lw!y' admission of debt 债项承认书
f/Q/[2t admission of proof 接纳债权证明
u TmT'u:} advance 放贷款项；垫付款项；预支款项；预付款项
\obM}caT advance account 暂支帐目；预付款帐户
4@@gC&:Y advance compensation 预付补偿金
zH
*7!)8 advance from shareholder 股东垫款
*{=q:E$ advance pending reimbursement 预支以待日后付还
- ysd`& advanced economy 先进经济体系
raZ0B,;eFu advancement 预付；预付财产
)+a]M1j advances warrant 垫款令
T 6=~vOzTJ advancing 贷出
<7j"C cJzZ adverse balance 逆差
"g1 Fg.o adverse exchange 逆汇
@nM+*0
$d advertisement addressed to shareholders 在报章刊登的致股东通告
>NA{* *$0 advice for collection 托收通知书
Gx(%AB~9$ advice of drawing 提款通知书；汇票通知书
ahw 0}S advice of payment 付款通知
iv6bXV'N Advisory Committee [Securities and Futures Commission]
x'
3kH w 谘询委员会〔证券及期货事务监察委员会〕
%;O# y3, Advisory Committee on Diversification 经济多元化谘询委员会
okBaQH2lUl affidavit 誓章；遗产申报誓章
B,A\/ %< affidavit of no receipt 述明无收款的誓章
'~pZj"u y affiliate 联号；联营公司；附属公司
^!K 8nW{* affiliated company 附属公司；联号；联营公司
(=tu~ ^ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
A$] # f affordability 负担能力
^>h2.A J African Development Bank [AfDB] 非洲开发银行
21~~ =+)X after-acquired property 事后取得的财产
.1[pO_ after-hours dealing 市后交易
U5j0i] after-tax profit 税后盈利；税后利润；税后溢利
N 0(($ 8G agency agreement 代理协议
XK
yW agency expenses 代理机构的开支
?WrL<?r)}U agency fee 代理费
inyS 4tb Agency Law 《代理法》
?MJ 5GVeH agent 代理人；承销人
^NO;A=9b[ agent of company 公司代理人
1 <wolTf agent's fee 代理人费；经纪费
L$; g f_L aggregate 总计；总数；总体数字
liTAV9< aggregate amount 总款额；总额
R)9FXz$). aggregate assets and liabilities 总体资产与负债
> V@,K z1 aggregate at constant price 按固定价格计算的总体数字
'V* 8'? aggregate demand 总需求
~tqNxlA aggregate gross position 总持仓量
dkO ERVRe aggregate limit 总限额
w6'8L s aggregate of salaries tax 合计薪俸税
o6S`7uwJ*/ aggregate performance 总体表现；总体业绩
kk/vgte-)e aggregate supply 总体供应
+/Vzw aggregate surplus 总盈余
BWsD~Ft aggregate total 整体总额
$)7Af6x D aggregate value 总值；合计价值
|bjLmGb aggregated basis 合计基准
CfHPJ: Qo[ aggregated net chargeable income 合计应课税入息实额
'h{DjNSM
aggregation 合并计算；合计；总和
_B\X&!G. aggregation of incomes of husband and wife 夫妇入息合并计算
V(n3W=#kky aggregation of property 财产的总和
N{fYO4 O agio 差价；贴水
Y1 6p T 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》
4\2~wSr Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
OC2%9Igx0 《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》
s9Bd mD^|# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
_P{v=`]Eu 《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》
@%#!-wC-5 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
yx/qp< = 《香港政府和大韩民国政府关于相互促进和保护投资协定》
^4>Icz^ F agreement for a settlement 授产协议
b '4r5@ GO agreement for assignment 转让协议
Td![I d agreement for sale 售卖协议；买卖协议
20mZ{_% agreement for sale and purchase 买卖协议
- o sxKT: agreement for the payment of interest 支付利息协议
.t{?doOT agreement for the repayment of money 还款协议
. n) 0@X! agreement of reinsurance 再保险协议
T q5F'@e Agricultural Bank of China 中国农业银行
Q9
RCN<! air passenger departure tax 飞机乘客离境税
c]:@y"W5$ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
IV$2`)[A&X airport tax 机场税
axd9b, alcohol duty 酒精税
ps=QVX)YP alienation 让与；让渡；转让
g ?!;04 alimony 生活费；赡养费
7R".$ p All Ordinaries Index [AOI] 所有普通股指数
C,3yu,' all risks 全险；综合险
u9dL-Nr` All Sales Record for Stock Market 《股票市场成交报告》
0 mR Allied Capital Resources Limited 新联财务有限公司
2 )>Ty4* all-items index [Consumer Price Index] 总指数〔消费物价指数〕
w7h=vy n? allocation letter 拨款信件
AmT*{Fz8 allocation of fund 分配款项；预留款项
tqK }KL allocation of profit 利润分配；溢利分配
c#(&\g 2H allocation warrant 拨款令
rD U"l{cg allotment 分配；配股
}ilX
2s?> allotment notice 股份配售通知；配股通知
1V1T1 allotment of shares 股份分配
8_ _C T allowable 可获宽免；免税的
4$b9<:M_ allowable business loss 可扣除的营业亏损
.@]M'S^1 allowable expenses 可扣税的支出
^b(> Bg )T allowance 免税额；津贴；备抵；准备金
= DXvt5G allowance for debts 债项的免税额
IctLhYZ allowance for depreciation by wear and tear 耗损折旧免税额
]lzOz<0q allowance for funeral expenses 殡殓费的免税额
\)9R1zp/x allowance for inflation 为通货膨胀而预留的款项；通胀准备金
&SK=ZOKg^ allowance for repairs and outgoings 修葺及支出方面的免税额
CI,xp
allowance to debtor 给债务人的津贴
(Zu V5|N alteration of capital 资本更改
` G.:G/b%H alternate trustee 候补受托人
<2R xyoDL6 amalgamation 合并
AkR ZUj\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
+l_$}UN ambit of charges 征税范围；收费范围
,=p.Cx'PR amended valuation 经修订的估值
{1`n^ j(> American Commodities Exchange 美国商品交易所
.[#bOp* American Express Bank Limited 美国运通银行
&M^F A=J\ American Stock Exchange 美国证券交易所
Bn{0-5nj amortization 摊销
?GK m_b]JC amount due from banks 存放银行同业的款项
6 4qQ:D7C amount due from banks abroad 存放海外银行同业的款项
Yg14aKZl amount due from holding companies 控股公司欠款
vR"<: r47? amount due from local banks 存放本港银行同业的款项
t9
m],aH amount due to banks 银行同业的存款
&;k`3`MC~w amount due to banks abroad 海外银行同业的存款
V/7?]?!xu amount due to holding companies 控股公司存款
prg8Iq'w amount due to local banks 本港银行同业的存款
A)q,V SR8 amount due to outport banks 外埠银行同业的存款
jj 9eFB amount for note issue 发行纸币的款额
"t" &6\ amount of bond 担保契据的款额
~j2=hk S
amount of consideration 代价款额
H@WQO]P A amount of contribution 供款数额
Qab YkL5@ amount of indebtedness 负债款额
uP[:P? ,t amount of principal of the loan 贷款本金额
XD\Z$\UJE amount of rates chargeable 应征差饷数额
L #l|}u amount of share capital 股本额
? /Z
hu amount of sums assured 承保款额
4\yKd8I amount of variation 变动幅度
wY j~ (P" amount of vote 拨款数额
7oI^sh k amount payable 应付款额
:WBl0`kW]4 amount receivable 应收款额
f*SA bDE Amsterdam Stock Exchange 阿姆斯特丹证券交易所
g8_IZ(%: analysis 分析
&vp0zYd+v ancillary risk 附属风险
Z;JZ<vEt92 annual account 周年帐目；周年帐目报表；年度决算；年结
9#@CmiIhy annual accounting date 年结日期
vXM``| annual allowance 每年免税额；年积金；年度津贴；年津
3M&75OE annual balance 年度余额
#i GRi!$h annual disposable income 每年可动用收入
2=l !b/m annual estimates 周年预算
zdUi1 b annual fee 年费
W=~H_ L?/ annual general meeting 周年大会
8W_X&X?Q annual growth rate 年增率；每年增长率
+2ih!$T;7> annual long-term supplement 长期个案每年补助金
I"=XM
annual pensionable emolument 可供计算退休金的年薪
/aB9pD+% annual report 年报
~ Q t$) Annual Report on the Consumer Price Index 《消费物价指数年报》
cIg icp}U annual return 周年报表；周年申报表；每年报税表格
$wn "+wX Annual Return Rules 《周年报表规则》
,FPgbs annual review of consumer prices 每年消费物价回顾
+>5
"fs$Y annual roll-forward basis 逐年延展方式
\l leO|m annual salary 年薪
TGz5t$]I annual statement 年度报表；年度决算表
?iBHJ{ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
2v<[XNX annuitant 年金受益人
P!";$]+ annuity 年金
_9Ig`?<>I annuity contract 年金合约
f(E 'i> annuity on human life 人寿年金
^MWfFpJV!] antecedent debt 先前的债项
}f6x> ante-dated cheque 倒填日期支票
( IR'~ :W anticipated expenditure 预期开支
k|7XC@i]% anticipated net profit 预期纯利
'm=9&?0S anticipated revenue 预期收入
o;JBe"1 anti-inflation measure 反通货膨胀措施
I
-obfyije anti-inflationary stance 反通货膨胀立场
<ZNa` apparent deficit 表面赤字
A4?_ 0:< apparent financial solvency 表面偿债能力
& ~Q ?k apparent partner 表面合伙人
JPk3T.qp application for personal assessment 个人入息课税申请书
Q=9S?p
M application of fund 资金应用
. 0 q %A1H application to release as liquidator and to destruct the books of accounts and documents
[J+K4o8L<A 申请免除清盘人职务及毁灭帐簿与文件
:L Fw J appointed actuary 委任精算师
|C S[>0mV! appointed auditor 委任核数师；委任审计师
<u"#Jw/VP appointed trustee 委任的受托人
mlgdwM appointer 委任人
8C=Y(vPk2 apportioned pro rata 按比例分摊
F7 7[fp apportionment 分配；分摊
?^&!/, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ls6ywLP{ apportionment formula 分摊方程式
xTM&SVNbL_ apportionment of estate duty 遗产税的分摊
[zR
raG\ appraisal 估价；评估
JCZJ\f*EZ appreciable growth 可观增长
$hO8
S = appreciable impact 显着影响
qD#-q vn appreciable increase 可观增长
qhpq\[U6in appreciation 增值；升值
? xX`_l appreciation against other currencies 相对其他货币升值
,9"</\]` appreciation of the exchange value of Hong Kong dollar 港元汇值上升
<S0!$.Kg*< appreciation tax 增值税
f K^FD&sF appropriation 拨款；拨用；拨付
k 9Kv appropriation account 拨款帐目
*.EtdcRo[ Appropriation Bill 拨款法案
{R,r c!yF appropriation-in-aid system 补助拨款办法
%2oLND}?z approved assets 核准资产
n@g[VR2t approved basket stock 认可一篮子证券
W^&t8d2 approved budget 核准预算
U'.>w jO approved charitable donation 认可慈善捐款
fp4 d?3G approved charitable institution 认可慈善机构
Q ;5'I3w approved currency 核准货币；认可货币
v(4C? vxhG approved estimates 核准预算
( L RX approved estimates of expenditure 核准开支预算
K"b vUH approved overseas insurer 核准海外保险人
mXF
pGo5 s approved overseas trust company 核准海外信托公司
'7'cKp approved pooled investment fund 核准汇集投资基金
aM.l+D P approved provident fund scheme 认可公积金计划
foE2rV/Y approved provision 核准拨款
:yk Z 7X& approved redeemable share 核准可赎回股份
i`8 !Vm approved regional stock 认可地区性证券
:eQx di' approved retirement scheme 认可退休金计划
/IV :JVT approved subordinated loan 核准附属贷款
x)vYc36H arbitrage 套戥；套汇；套利
{ Rw~G&vQ arbitrageur 套戥者；套汇者
_I|wp<R arbitrary amount 临时款项
S_2I8G^A arrangement 措施；安排；协定
/yrR
f;}<O arrears 欠款
&[\rnJ?D arrears of pay 欠付薪酬
ZVIBmx arrears of revenue 逾期未收税款；逾期未收的帐项
iJrscy- articles of association 组织章程；组织细则；组织章程细则
OR" n i Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
[ AX). b ascertainment of profit 确定利润
#0Oqw =F "Asia Clear" “亚洲结算系统”
p dnL~sv Asia Commercial Bank Ltd. 亚洲商业银行有限公司
N'm:V Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
PLo.q|% Asian Development Fund [ADF] 亚洲发展基金
Z*]n]eS Asian dollar bond 亚洲美元债券
_TQt! Re`, Asian dollar market 亚洲美元市场
~? b(2gn Asian dollar rate 亚洲美元利率
YBS]JCO Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
J;q3
fa Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
]P<&CEk asked price 沽盘；喊价；索价；卖方报价
/e{Oqhf[n assessable income 应评税入息
4N` MY8', assessable loss 应评税亏损
#2HygS assessable profit 应评税利润
aeBth { assessable value 应评税值
4VU5}"< assessed profit 估定利润
~Nc] `9 5 assessed value 经评估价值
^ <|If :| assessment 评税；评定；估价；评税单
bR&hI9`%F assessment number 评税编号；估价编号
c@nl;u)n assessment of additional tax 补加税评税
:f/ p5 c assessment of performance 业绩评估；实绩评价
^ACp_RM Assessor 评税主任
'pm2C6AC asset price bubbles 资产价格泡沫
(vj2X iO^+ asset-backed securities 具资产保证的证券
zL h ~x assets accretion 资产增值
rX{|]M":T assets and liabilities 资产与负债
=h_4 TpDQ assets betterment statement 资产递增表；资产改进表
^*{ xTB57 assets lending 实物放款；有抵押贷款
@ #X zk?+ assets of the company passing on the death 死者去世时转移的公司资产
Ha+FH8rZ assets pledged as security for liabilities 用作负债抵押的资产
D *L Z_ assets portfolio 资产投资组合
E!Fy2h>[ Z assets price 资产价格
] &G5/ ]f assets quality 资产质素
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m9O0 assets realization 资产变现
1;:2 =8 assets refinancing arrangement 资产再集资安排
-ZyFUGd% assets securitization 资产证券化
([9h.M6v assets situated outside Hong Kong 在香港以外地方的资产
.PAkW2\# assets stripping 削减资产；拆卖资产
uqO51V ~ assets value 资产值
VJR'B={ h assignee 承让人
s9 E: 6 assignment 转让；转让书；转让契
WVN Q} KY assignment of interest 权益转让
}=GyBn Xu assignment of letters patent and trade mark 专利证书及商标转让
iPFYG assignment of property 物业转让；物业转让书
jZ{ S{"j assignment right 转让权
|[{;* wtv assignor 转让人
GO?-z 0V associate 有联系的人；有关连人士；相联者；合伙人；联系人
~l}TlRqL Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
^c(PZ,/#JB associate member 附属会员
G0(c@FBK associated body corporate 相联法人团体
ka>RAr J associated company 相联公司；联属公司
KT g$^"\ associated corporation 相联法团
/p%K[)T( Association of Chartered Certified Accountants [ACCA] [United Kingdom]
PO%]Jme 公认会计师公会〔英国〕
I8Zp#'|U Association of Futures Exchange Brokers 香港期货经纪协会
"BVz5? Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
.i=%gg association of underwriters 承保人组织
D{l.WlA. assumption of control 接管
h
|lQ TT assurance 担保；保险；转易；转易书
&^uzg&,; assurance of interest 权益的转易
U/iAP W4U at 19XX price 按一九ＸＸ年价格计算
%DV@ 2rC< at a discount 按赔价计算；按贴水价格计算；打折扣
S|>Up%{n[ at a premium 按溢价计算；按升水价格计算
I Mv^ 9T: at call 通知付款；按通知
Qs?+vk?*h at constant market price 按固定市价计算
s? 6 7@\ at constant price 按固定价格计算
d#b{4zF" at cost 按成本计算
q?^0
o\ at current market price 按当时市价计算；按现时市价计算
q!H 3JL at current price 按当时价格计算；按现时价格计算
# /tdZ0 at factor cost 按要素成本计算；按生产要素成本计算
fF d9D=EW. at money-of-the-day price 按付款当日价格计算
Bs1-UI}+ at or better 按指定或较佳价位〔买卖指令〕
T*{zL at par 按面值计算；平价
c'|MC[^A at sight 见票即付
Gqia@>T4*N at the close 按收市盘
W?l .QQk at the opening 按开市盘
vf be=)}[ attestation 见证；见证条款
K4F!?# at-the-money option 平价期权
~lF lv+ ,% attorney 受权人；受托代表人
&
9]Kk Y= attornment 新拥有人承认书
gP`!Ml Y@ attributable profit 可归属利润
Q./ lX: attributable share value 可归属股份价值
-E500F*b Auckland Stock Exchange 奥克兰证券交易所
qA~ D*= auction 拍卖
I+CQ,Zuf auctioneer 拍卖商
XeB>V.<y audit 审计；核数
A5`7 o9 Audit Commission 审计署
<e h(~ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
xXx`a\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〕
h#n8mtt&i audit review 帐目审查
; OPCBd r Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Z*TW;h0ZQ3 audited account 审计帐目；经审计的帐目
{fb~`=? audited annual account 经审计的周年帐目
j0%0yb{-^ audited balance sheet 经审计的资产负债表
TcP1"wc auditor 核数师；核数主任；审计师
=Hx ~]1 auditor's certificate 核数师证明书；审计师证明书
N*SgP@Bt auditor's report 核数师报告；审计师报告
dikWk Aussie bond 澳元债券
x ?V/3zW austerity budget 紧缩预算
nfJ8Rt
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
v\W m[Ld Australia All Ordinaries Index 澳洲所有普通股票指数
y[zA [H: Australian Dollar [AUD] 澳元
{4QOUqA u Australian Options Market 澳大利亚期权市场
<{U{pCT% Australian Securities Commission 澳洲证券事务监察委员会
Fm;)7.%
> Australian Society of Certified Practising Accountants 澳洲执业会计师公会
@\D D|o67 Australian Stock Exchange 澳大利亚证券交易所
kdUGmR0d Austrian Schilling [ATS] 奥地利先令
hKTg~y^ authentication 认证；鉴证
> 4ct[fW+ authority to purchase 委托购买证；委购书
Ds
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* authorization 认可；核准；授权；授权书
`Of wl%G authorization by direction 指示授权
eTF8B<? authorization by instruction 指令授权
PD}R7[".> authorization by warrant 令状授权
_RW[]MN3* authorization of unit trust 单位信托的认可
psZeu*/r authorized agent 指定代理人
bF KP V%` authorized capital 法定资本
bSr 'ji authorized clerk 出市员
@*DIB+K authorized dealer 认可交易商
p-pw*wH0 authorized financial institution 认可财务机构
#8z, '~\ authorized fund 认可基金
. ?p}: authorized fund house 获授权的基金公司；认可基金公司
2 &B y q authorized institution 认可机构
R2$ U K authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Vf?#W,5>= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
yo*iv+l authorized insurer 获授权保险人；获认可承保人
/, Rca1W authorized investment 特准投资项目
nFfCw%T? authorized person 获授权人
} 91mQ`3 authorized representative 获授权代表
H< ;Fb;b authorized share capital 法定股本
*!' &: automated quotation system 自动报价系统
f^)uK+:. Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
+2 zuIW. 自动交易系统〔香港期货交易所有限公司〕
Ib2 @Wi automatic adjustment mechanism 自动调整机制
KCk?)Qv automatic adjustment system 自动调整系统
S(J\<)b Automatic Clearing House 自动票据交换所
x
ct U.)p automatic exchange rates accumulation system 自动化汇率累集系统
Idlu1g Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
| sFe:TX automatic teller machine [ATM] 自动柜员机
|nEV Oy>' autopay 自动转帐
s\W available assets 可用资产
e9W7ke E* available fiscal reserve 现存财政储备
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(D4gPW available profit 可用利润
'% E Zoc/U Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
d# 3tQ*G/ average 平均；平均数；海损
m I zBK]@^ average basic salary 平均基本薪金
]|N4 #4 average consumer expenditure 平均消费开支；一般消费开支
QklNw6, average cost 平均成本
f%{Tu ` average cost of land production 增辟土地平均成本
Z)
Xs;7 average daily turnover 平均每日成交额
B Z?W>'B%$ average daily wage rate 平均每日工资率
aEDN]O95? average expenditure pattern 平均开支模式
zcB 2[eaV average growth rate 平均增长率
b.4Xn0-M average net fixed assets 固定资产平均净值
\5P. C average of relatives 相对价格平均数
y<`?@(0$ average price 平均价格
q.MVF ] average propensity to consume 平均消费倾向；一般消费倾向
e(#IewKp average propensity to save 平均储蓄倾向；一般储蓄倾向
,Us2UEWNv average rate 平均率
-(w~LT$ " average revenue 平均收入；平均收益
jBv$^L average stock 平均库存；平均存货
2 1~7{# average yearly rent 平均年租
b%;59^4AjD avoidance of double taxation 避免双重课税
JYd7@Msfc avoidance of tax 避税
