A:
Z ,gk|M3. A share Ａ股；甲类股份
203 s^K 61 abatement of tax 减税；减扣免税额
W/N7vAx X ABN AMRO Bank N.V. 荷兰银行
5xiEPh above-the-line expenditure 线上项目支出；经常预算支出
). O)p9 above-the-line receipt 线上项目收入；经常预算收入
}MySaL> ABSA Asia Limited 南非联合亚洲有限公司
>*bvw~y , absolute change 绝对数值变更
".%k6W<n absolute expenditure 实际开支
k$Vl fQ'+ absolute guideline figure 绝对准则数字
]L jf?tk absolute interest 绝对权益
PCA4k.,T absolute order of discharge 绝对破产解除令
[),ige absolute profit margin 绝对利润幅度
C!gZN9- absolute value 实值；绝对值
F| 8 & absolutely vested interest 绝对既得权益
Py< }S-: absorbed cost 已吸收成本；已分摊成本
gGYKEq{j( absorption 吸收；分摊；合并
+`4A$# $+y absorption rate 吸收率；摊配率；分摊率
T{ "(\X$ ACB Finance Limited 亚洲商业财务有限公司
4+ n\k acceptable form of reciprocity 合理的互惠条件
)X7 A acceptable rate 适当利率；适当汇率
?dTD\)%A acceptance agreement 承兑协议
}p
V:M{Nu& acceptance for honour 参加承兑
/r 5eWR1G acceptor 承兑人；接受人；受票人
y =@N|f! acceptor for honour 参加承兑人
4H/OBR accident insurance 意外保险
SbZ6t$" Accident Insurance Association of Hong Kong 香港意外保险公会
st*gs-8jJ; accident insurance scheme 意外保险计划
/ Oono6j accident year basis 意外年度基准
Ri'n accommodation 通融；贷款
+ZYn? #IQ accommodation bill 通融票据；空头票据
!D6]JPX accommodation party 汇票代发人
! -bB559Nv account balance 帐户余额；帐户结余
NK+ o1 account book 帐簿
KvS G; account collected in advance 预收款项
4i bc account current book 往来帐簿
xw%0>K[ account of after-acquired property 事后取得的财产报告
{g6%(X\r.r account of defaulter 拖欠帐目
y`Fw-!'o account payable 应付帐款
bt *k.=p account payee only [A/C payee only] 只可转帐；存入收款人帐户
d9ihhqq3} account receivable 应收帐款
Bvj0^fSm account receivable report 应收帐款报表
#ob/p#k account statement 结单；帐单；会计财务报表
}JfjX ' account title 帐户名称；会计科目
?2a $*( accountant's report 会计师报告
k)u[0} Accountant's Report Rules 会计师报告规则
=Qq+4F)MD accounting and auditing procedure 会计与审计程序；会计与核数程序
IV-{ve6 Accounting Arrangements 《会计安排》
6@f-Glwg accounting basis 会计基础
Vl]>u+ YqE accounting by Official Receiver 破产管理署署长呈交的帐目
:&Nb w Accounting Circular 《会计通告》
p_ =z# accounting class 会计类别
G3]4A&h9v~ accounting date 记帐日期；会计结算日期
E7hhew accounting for money 款项核算
rNM;Z PF# Accounting Officer 会计主任
i4Jc.8^9$ accounting period 会计报告期；会计期
oU|c.mYe accounting policy 会计政策；会计方针
6z kaOA46V accounting practice 会计惯例
B!yr!DWv accounting principle 会计准则
dx]>(e@(t{ accounting record 会计记录
/?!u{(h } accounting report 会计报告
<i[HbgUlO. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
q4q6c")zp Accounting Society of China 中国会计学会
VQ I 3G accounting statement 会计报表
ijcm2FJcG accounting system 会计制度；会计系统
N [@?gFtT accounting transaction 会计事项；帐务交易
Vi}_{
Cy accounting treatment 会计处理
g`^ x@rj`E accounting year 会计年度
]Dzlp7 Y} accretion 增值；添加
=sFTxd_"iQ accrual 应计项目；应累算数目
mmsPLv 6 accrual basis 应计制；权责发生制
wBzC5T%, accrual basis accounting 应计制会计；权责发生制会计
67TwPvh accrue 应累算；应计
fVwU e _Y accrued benefit 应累算利益
f::Dx1VcX accrued charges 应计费用
' yth'[ accrued cumulative preference share dividend 应累算的累积优先股股息
B *vM0 accrued expenses 应累算费用
H]!"Zq k accrued interest payable 应付利息；应计未付利息
>p/`;Kq@ accrued interest receivable 应收利息；应计未收利息
51u0]Qx;fm accrued right 累算权益
Bt#N4m[X*| accruing profit 应累算的利润
^{{ q V accumulated fiscal reserve 累积财政储备
\9d$@V accumulated profit 累积利润；滚存溢利
u>$t' accumulated reserve 累积储备
"K lwA.7/ accumulation of surplus income 累积收益盈余
_ m>b2I? acquired assets 既得资产
4YHY7J acquisition 收购；购置；取得
z2c6T.1M acquisition cost 购置成本
DJir { \F acquisition expenses 购置费用
zzz3 Bq~ acquisition of 100% interest 收购全部股权
07)yG:q*x acquisition of control 取得控制权
mq[ug> acquisition of fixed assets 购置固定资产
BHw, 4#F1; acquisition of shell “买壳”
.
.- hAH acquisition price 收购价
5r_|yu act of God 天灾
D0C y^_ acting partner 执事合伙人
IB< d active market 买卖活跃的市场；交投畅旺的市场；旺市
t
Pf40`@ active partner 积极参与的合伙人
fh{`Mz,o active trading 交投活跃
q; U,s)Uz^ actual circulation 实际流通
sGb{9.WK actual cost 实际成本
2oU_2P actual expenditure 实际开支；实际支出
GL JMP^p actual income 实际入息；实际收入；实际收益
&{RDM~ actual market 现货市场
G
j1_!.T actual price 现货价；实际价格
ca}2TT&t actual profit 实际利润
C7vxw-o|&p actual quotation 实盘；实际价位；实际报价
!c-*O<Y actual year basis 按实际年度计算
fV:83|eQ actuals 实货
.o8t+X'G actuarial investigation 精算调查
&R siVBA actuarial principle 精算原则
q =Il|Nb> actuarial report 精算师报告
H[UlY?&+ Actuarial Society of Hong Kong 香港精算学会
w*!aZ,P actuarial valuation 精算师估值
RyN s6 actuary 精算师
I |J/F}@p ad referendum agreement 暂定协议；有待覆核的协定
f-d1KNY ad valorem duty 从价税；按值征税
| ' . ad valorem duty system 从价税制
h$=2 p5'- ad valorem fee 从价费
8[>zG2 ad valorem tariff 从价关税
W`&hp6Jq additional allowance 额外免税额
L(o15 additional amount for unexpired risk 未过期风险的额外款额
e*!kZAf additional assessable profit 补加应评税利润
V,9cl, z+ additional assessment 补加评税
<X5 fUU"+U additional commitment 额外承担
4s M.C9W additional commitment vote 额外承担拨款
h1{ 3njdr additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~v83pu1!2s additional dependent parent allowance 供养父母额外免税额
kR9-8 I{J additional provision 额外拨款
0Qd:`HF[ additional stamp duty 附加印花税
Q &t<Y^B additional tax 补加税罚款；补加税款
xCKRxF Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
0g\(+Qg^ adjudged bankrupt 被裁定破产
[r-p]"R adjudicated bankrupt 裁定破产人
3~ \[7I/ adjudication fee 裁定费；评定印花税额手续费；评估契据费
d\Zng!Z ' adjudication of bankruptcy 裁定破产；宣告破产
vI]N^ j2% adjudication of insolvency 裁定无力偿还债务
_~pbqa,
adjusted actual 经调整的实数；调整后的实数
5PW^j\G-f adjusted current assets 经调整的流动资产；调整后的流动资产
r GkyGz8> adjusted figure 经调整的数字；调整后的数额
c)tfAD(N8x adjusted liabilities 经调整的负债；调整后的负债
\Roz$t-R|f adjusted loss 经调整的亏损；调整后的亏损
x`?3C"N:< adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
N<-Gk6`C/ adjusted profit 经调整的利润；调整后的利润
FC *[* adjusted surplus 经调整的盈余额；调整后的盈余额
wAd9 adjusted value 经调整的价值；调整后的价值
!by\9
?n adjustment 调整；修订；理算〔保险〕
kW (Bkuc) adjustment centre 调剂中心
m4g$N) adjustment lag 调整过程的时间差距；调整时差
L-\GHu~) adjustment mechanism 调整机制
go"Hf_ adjustment of loss 亏损调整
2"5v[,$1H adjustment process 调整过程；调整程序
:Yks|VJ1 adjustment range 调整幅度
s@DLt+ O5 administered exchange rate 受管制汇率
iX\X >W$P Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
d| {r 5[& administration expenses 行政费用
g*"P:n71 administration fee 手续费；行政费
]:f%l
mEy administration in bankruptcy 破产管理
\L\b $4$d administration order 遗产管理令
0RK!/:' administrator 管理人；遗产管理人
LK"69Qx?5q administrator of the estate 遗产管理人
* 4Izy14e admission of debt 债项承认书
yZ`wfj$Jj admission of proof 接纳债权证明
Y<rU#Z #T advance 放贷款项；垫付款项；预支款项；预付款项
Uwi7) advance account 暂支帐目；预付款帐户
q]M0md advance compensation 预付补偿金
A9JdU& advance from shareholder 股东垫款
]tDDq=+v advance pending reimbursement 预支以待日后付还
~,~eoW7 advanced economy 先进经济体系
k'"%.7 $U! advancement 预付；预付财产
@R
6@]Dm advances warrant 垫款令
U ? =Dg1 advancing 贷出
9E tz[`| adverse balance 逆差
-] =@s adverse exchange 逆汇
((I%' advertisement addressed to shareholders 在报章刊登的致股东通告
N !|w o: advice for collection 托收通知书
YF:L)0H'O advice of drawing 提款通知书；汇票通知书
@v B!u[{ advice of payment 付款通知
3 9|MX21k Advisory Committee [Securities and Futures Commission]
&I406Z f7y 谘询委员会〔证券及期货事务监察委员会〕
;'Nd~:-] Advisory Committee on Diversification 经济多元化谘询委员会
iyp=lLk affidavit 誓章；遗产申报誓章
yA>n li= affidavit of no receipt 述明无收款的誓章
z~Q>V]a>; affiliate 联号；联营公司；附属公司
4{l, affiliated company 附属公司；联号；联营公司
3 t6 LT affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9I/N4sou affordability 负担能力
[h:T*(R? African Development Bank [AfDB] 非洲开发银行
]d%8k}U after-acquired property 事后取得的财产
+H
Usz ? after-hours dealing 市后交易
3{h_&Gbo'D after-tax profit 税后盈利；税后利润；税后溢利
!L8#@BjU agency agreement 代理协议
(b6NX~G-: agency expenses 代理机构的开支
+KEWP\r agency fee 代理费
)tpL#J Agency Law 《代理法》
2[;_d;oB @ agent 代理人；承销人
QVE 6We agent of company 公司代理人
+H2 -ZXr agent's fee 代理人费；经纪费
3Le{\}-$. aggregate 总计；总数；总体数字
XGMiW0j0B aggregate amount 总款额；总额
-S+zmo8 aggregate assets and liabilities 总体资产与负债
{u9}b x'< aggregate at constant price 按固定价格计算的总体数字
D1mfm.9_r^ aggregate demand 总需求
2T TdH) aggregate gross position 总持仓量
GDy9qUV aggregate limit 总限额
gGS=cdlV aggregate of salaries tax 合计薪俸税
zA"`!}* aggregate performance 总体表现；总体业绩
i2^ >vYCsl aggregate supply 总体供应
Y]5 l.SV aggregate surplus 总盈余
RAK-UN aggregate total 整体总额
{
buy"X4 aggregate value 总值；合计价值
W 8!Qv8rf aggregated basis 合计基准
}-3mPy(*% aggregated net chargeable income 合计应课税入息实额
Uv~QUL3> aggregation 合并计算；合计；总和
T"}vAG( .O aggregation of incomes of husband and wife 夫妇入息合并计算
PJ'E/C)i aggregation of property 财产的总和
Cs i fKHI agio 差价；贴水
A nvRxb.e 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》
f f1c/c/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
f>Jr |#k 《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》
C\/L v. Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@Pzu^ 《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》
HOh!Xcu Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
.k
\@zQ|Ta 《香港政府和大韩民国政府关于相互促进和保护投资协定》
.eP.& agreement for a settlement 授产协议
g|Fn7] G agreement for assignment 转让协议
Dl8;$~ agreement for sale 售卖协议；买卖协议
M { Q;: agreement for sale and purchase 买卖协议
qWKAM@ agreement for the payment of interest 支付利息协议
]P2"[y agreement for the repayment of money 还款协议
$"&{aa agreement of reinsurance 再保险协议
[=]4-q6UN Agricultural Bank of China 中国农业银行
M[112%[+4 air passenger departure tax 飞机乘客离境税
y Ej^=pw Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
`I5wV/%ib airport tax 机场税
[,KXze_m alcohol duty 酒精税
Ezv
Y"T@ alienation 让与；让渡；转让
Gm.]sE?. alimony 生活费；赡养费
6qd\)q6T&x All Ordinaries Index [AOI] 所有普通股指数
QZ%`/\(!8_ all risks 全险；综合险
MO <3"@/, All Sales Record for Stock Market 《股票市场成交报告》
NS6:yX,/ Allied Capital Resources Limited 新联财务有限公司
AlW66YAuQ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Sa`Xf\ allocation letter 拨款信件
= +?7''{> allocation of fund 分配款项；预留款项
9 v!1V,`j" allocation of profit 利润分配；溢利分配
!GEJIefx_ allocation warrant 拨款令
g^ i&gNDx allotment 分配；配股
;
p {[1 allotment notice 股份配售通知；配股通知
1q1jZqno allotment of shares 股份分配
\A6B,|@ allowable 可获宽免；免税的
fLm*1S|%\ allowable business loss 可扣除的营业亏损
|WdPE@P allowable expenses 可扣税的支出
\`\ZTZni allowance 免税额；津贴；备抵；准备金
B i<Q=x'Z; allowance for debts 债项的免税额
hzbw >g+ allowance for depreciation by wear and tear 耗损折旧免税额
JOim3(5?s allowance for funeral expenses 殡殓费的免税额
A:9?ZI/X allowance for inflation 为通货膨胀而预留的款项；通胀准备金
'1)$' allowance for repairs and outgoings 修葺及支出方面的免税额
}t1a* z allowance to debtor 给债务人的津贴
Z} r*K% alteration of capital 资本更改
=+MPFhvg! alternate trustee 候补受托人
.JiziFJ@mj amalgamation 合并
Y~E `9 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
3% ;a)c;D ambit of charges 征税范围；收费范围
([LSsZ]sj amended valuation 经修订的估值
qXtC^n@x American Commodities Exchange 美国商品交易所
;K &o-y American Express Bank Limited 美国运通银行
5=?\ 1`e1[ American Stock Exchange 美国证券交易所
M*H nM( amortization 摊销
f\>M'{cV amount due from banks 存放银行同业的款项
@Sbe^x amount due from banks abroad 存放海外银行同业的款项
*lw_=MXSK amount due from holding companies 控股公司欠款
KX7 >^Bt&k amount due from local banks 存放本港银行同业的款项
6,9>g0y'NG amount due to banks 银行同业的存款
;<2 G amount due to banks abroad 海外银行同业的存款
D ^3vr2 amount due to holding companies 控股公司存款
e?ly H amount due to local banks 本港银行同业的存款
r7,t";?> amount due to outport banks 外埠银行同业的存款
^vO+ (p amount for note issue 发行纸币的款额
nl,uuc*; amount of bond 担保契据的款额
s)Cjc.Qs amount of consideration 代价款额
QM#4uI55B amount of contribution 供款数额
K$_ 0 `>[ amount of indebtedness 负债款额
aC.~&MxFC amount of principal of the loan 贷款本金额
6}Y#= } amount of rates chargeable 应征差饷数额
O ,h ;hQZ amount of share capital 股本额
:| 8M`18lZ amount of sums assured 承保款额
<r`2)[7N amount of variation 变动幅度
zY!j:FT1HY amount of vote 拨款数额
FfPar:PHj amount payable 应付款额
k<{{* amount receivable 应收款额
Ab"@7 14@ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
xzZ38xIhV analysis 分析
o;R2p $ ancillary risk 附属风险
1sdLDw_)p annual account 周年帐目；周年帐目报表；年度决算；年结
FXN/Yq annual accounting date 年结日期
>< $d$( annual allowance 每年免税额；年积金；年度津贴；年津
Mz~D#6= annual balance 年度余额
6U, O*WJ%e annual disposable income 每年可动用收入
dl@%`E48w annual estimates 周年预算
bPt!yI: annual fee 年费
l
+OFw)8od annual general meeting 周年大会
A/KJqiag annual growth rate 年增率；每年增长率
qC:raH_: annual long-term supplement 长期个案每年补助金
QTXt8I annual pensionable emolument 可供计算退休金的年薪
y)!5R 3b annual report 年报
$ ,}E Annual Report on the Consumer Price Index 《消费物价指数年报》
5 VAK:eB annual return 周年报表；周年申报表；每年报税表格
y6, /:qm Annual Return Rules 《周年报表规则》
9 !}8UALD annual review of consumer prices 每年消费物价回顾
GV69eG3bX# annual roll-forward basis 逐年延展方式
Q;JM$a?5iV annual salary 年薪
^R
Fp8w( annual statement 年度报表；年度决算表
m6CI{Sa](l 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
@A89eZb W annuitant 年金受益人
<\ :Yk annuity 年金
g Psi annuity contract 年金合约
8 S h54H annuity on human life 人寿年金
YccH+[X; antecedent debt 先前的债项
H'HA+q ante-dated cheque 倒填日期支票
j<@lX^ anticipated expenditure 预期开支
s`'{I8'p/ anticipated net profit 预期纯利
?Yk.$90 anticipated revenue 预期收入
=4PV;>X anti-inflation measure 反通货膨胀措施
~W+kiTsD? anti-inflationary stance 反通货膨胀立场
j=aI 9p apparent deficit 表面赤字
S4Ww5G?. apparent financial solvency 表面偿债能力
&*G #H~\ apparent partner 表面合伙人
W=vP]x
>J application for personal assessment 个人入息课税申请书
IrhA+)pdse application of fund 资金应用
QPg8;O application to release as liquidator and to destruct the books of accounts and documents
iQ
fJ 申请免除清盘人职务及毁灭帐簿与文件
C 3],n appointed actuary 委任精算师
i/ )am9 appointed auditor 委任核数师；委任审计师
Te wb?: appointed trustee 委任的受托人
]d0tE? 9 appointer 委任人
Sf7\ ;^ apportioned pro rata 按比例分摊
a\E:sPM'> apportionment 分配；分摊
E5xzy /ZQ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
1Z~)RJ< D apportionment formula 分摊方程式
~r`9+b[9{ apportionment of estate duty 遗产税的分摊
NzOo0tz: appraisal 估价；评估
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2^g>T#1 appreciable growth 可观增长
Oz`BEy b]{ appreciable impact 显着影响
e`T H91@ appreciable increase 可观增长
A?%H=>v $ appreciation 增值；升值
r )~ T@'y appreciation against other currencies 相对其他货币升值
5$&%r e!{Z appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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appreciation tax 增值税
/! $c/ QZ appropriation 拨款；拨用；拨付
fM63+9I)\ appropriation account 拨款帐目
ZUR6n>r Appropriation Bill 拨款法案
4?7W+/~<& appropriation-in-aid system 补助拨款办法
M#VE ]J approved assets 核准资产
/ZPyN <@ approved basket stock 认可一篮子证券
`~Zs0 approved budget 核准预算
bMMh|F approved charitable donation 认可慈善捐款
EzV96+ approved charitable institution 认可慈善机构
DV-;4AxxRq approved currency 核准货币；认可货币
|J} Mgb-4 approved estimates 核准预算
L0@SCt approved estimates of expenditure 核准开支预算
uv(Sdiir8 approved overseas insurer 核准海外保险人
-Sx\Xi"<o= approved overseas trust company 核准海外信托公司
7~aM= 8r approved pooled investment fund 核准汇集投资基金
Vz)`nmO}5\ approved provident fund scheme 认可公积金计划
#Xb+`' approved provision 核准拨款
GlT7b/JCG approved redeemable share 核准可赎回股份
Uo> ] sNP~ approved regional stock 认可地区性证券
7-T{a< g approved retirement scheme 认可退休金计划
A1#%`^W9 approved subordinated loan 核准附属贷款
#+5 pgD2C arbitrage 套戥；套汇；套利
x`mN U arbitrageur 套戥者；套汇者
{{MRELipW arbitrary amount 临时款项
t j4VWJK arrangement 措施；安排；协定
dhr3,&+T2 arrears 欠款
{( wHPzq arrears of pay 欠付薪酬
ac.Ms (D arrears of revenue 逾期未收税款；逾期未收的帐项
@$c\d vO articles of association 组织章程；组织细则；组织章程细则
W"'iIh)z
` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
!l 1 fIc ascertainment of profit 确定利润
F\k+[`%{ "Asia Clear" “亚洲结算系统”
hn= [1<#^( Asia Commercial Bank Ltd. 亚洲商业银行有限公司
5v}8org Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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Asian Development Fund [ADF] 亚洲发展基金
?yR&/ a Asian dollar bond 亚洲美元债券
&n?^$L TPY Asian dollar market 亚洲美元市场
9 ;Ox;;w Asian dollar rate 亚洲美元利率
:Q_<Z@2Y{ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
M9@ri ^x
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
TGe ;HZ asked price 沽盘；喊价；索价；卖方报价
T {Uc:Z assessable income 应评税入息
c|62jY"$-2 assessable loss 应评税亏损
*2Ht & assessable profit 应评税利润
rZ^v?4Z\ assessable value 应评税值
I _rO ! assessed profit 估定利润
fCtPu 08{Z assessed value 经评估价值
<-S%kA8 assessment 评税；评定；估价；评税单
a@* S+3 assessment number 评税编号；估价编号
";Rtiiu assessment of additional tax 补加税评税
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assessment of performance 业绩评估；实绩评价
!PJ 6%" Assessor 评税主任
78OIUNm` asset price bubbles 资产价格泡沫
QC;^xG+W asset-backed securities 具资产保证的证券
W.0L:3<" assets accretion 资产增值
Z%Zd2
v assets and liabilities 资产与负债
fasgmi} assets betterment statement 资产递增表；资产改进表
Qx47l assets lending 实物放款；有抵押贷款
6 9NQ]{1 assets of the company passing on the death 死者去世时转移的公司资产
yz*6W
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'07 P&g- assets portfolio 资产投资组合
1u(.T0j7f assets price 资产价格
a5!Fv54 assets quality 资产质素
$3uKw!z assets realization 资产变现
MFm"G assets refinancing arrangement 资产再集资安排
z` FCs,?K assets securitization 资产证券化
B0WJ/)rK< assets situated outside Hong Kong 在香港以外地方的资产
ez!C? assets stripping 削减资产；拆卖资产
8o 0%@5M assets value 资产值
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assignee 承让人
h!:~f-@j4 assignment 转让；转让书；转让契
hk;7:G assignment of interest 权益转让
(BfgwC) assignment of letters patent and trade mark 专利证书及商标转让
/2Bi@syxK assignment of property 物业转让；物业转让书
?6jkI2w assignment right 转让权
K/= _b< assignor 转让人
:`2=@ . associate 有联系的人；有关连人士；相联者；合伙人；联系人
ZRVT2VfN Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
3UQ;X**F associate member 附属会员
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| associated body corporate 相联法人团体
1, ~SS associated company 相联公司；联属公司
%ck]S!}6 associated corporation 相联法团
70mpSD3 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
B 0!"A 公认会计师公会〔英国〕
jDN ]3Y` Association of Futures Exchange Brokers 香港期货经纪协会
fp N-
o Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Ttc[Q]Ri association of underwriters 承保人组织
vp crPVA^ assumption of control 接管
A7`1-# assurance 担保；保险；转易；转易书
k`p74MWu assurance of interest 权益的转易
]t*[ %4 at 19XX price 按一九ＸＸ年价格计算
$aPfGZ<i at a discount 按赔价计算；按贴水价格计算；打折扣
-x4X O`b at a premium 按溢价计算；按升水价格计算
0,Y5KE{ at call 通知付款；按通知
AT)a :i at constant market price 按固定市价计算
{$^DM ANDx at constant price 按固定价格计算
-yg?V2 at cost 按成本计算
VA% Un,5h at current market price 按当时市价计算；按现时市价计算
CZt \JW+" at current price 按当时价格计算；按现时价格计算
2'<[7! at factor cost 按要素成本计算；按生产要素成本计算
dVo.Czyd at money-of-the-day price 按付款当日价格计算
R
&4Z*?S at or better 按指定或较佳价位〔买卖指令〕
+@K09ge at par 按面值计算；平价
]a3iEA2 ( at sight 见票即付
3y~r72J at the close 按收市盘
!\;FNu8_. at the opening 按开市盘
<P;}unq.kw attestation 见证；见证条款
( nab at-the-money option 平价期权
[wB9s{CX attorney 受权人；受托代表人
]UG*r%9 attornment 新拥有人承认书
(%:>T Q( attributable profit 可归属利润
JHJ~X v attributable share value 可归属股份价值
Q\,o :ZU_ Auckland Stock Exchange 奥克兰证券交易所
TbF4/T1b auction 拍卖
|xv y')(b auctioneer 拍卖商
5 `RiS]IO] audit 审计；核数
V$rlA' +1v Audit Commission 审计署
JQ-gn^tsy Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
1G'`2ATF* 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
3 Lsj}p audit review 帐目审查
1#4PG'H Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
cl*PFQp9j audited account 审计帐目；经审计的帐目
@M8|(N % audited annual account 经审计的周年帐目
~|AwN [ audited balance sheet 经审计的资产负债表
r]Ff{la5 auditor 核数师；核数主任；审计师
@hImk`&[N auditor's certificate 核数师证明书；审计师证明书
#vqo -y7@ auditor's report 核数师报告；审计师报告
([V V%ovZ
Aussie bond 澳元债券
lM[XS4/TRa austerity budget 紧缩预算
b4""|P?L Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
n7YEG- J Australia All Ordinaries Index 澳洲所有普通股票指数
VCcr3Dx()F Australian Dollar [AUD] 澳元
*I0-O*Xr Australian Options Market 澳大利亚期权市场
rUjdq/I:Z Australian Securities Commission 澳洲证券事务监察委员会
oejfU;+$ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
}O4se" xK Australian Stock Exchange 澳大利亚证券交易所
Ep4Hqx $ Austrian Schilling [ATS] 奥地利先令
FHPXu59 u authentication 认证；鉴证
!HJ$UG/\ authority to purchase 委托购买证；委购书
AisN@ authorization 认可；核准；授权；授权书
[J0 v&{)? authorization by direction 指示授权
N8`4veVBx' authorization by instruction 指令授权
DF{ Qw@P! authorization by warrant 令状授权
P0-Fc@&Y authorization of unit trust 单位信托的认可
x/ :4 { authorized agent 指定代理人
:ECi+DxBK authorized capital 法定资本
M8b4NF_& authorized clerk 出市员
] k8/#@19 authorized dealer 认可交易商
Kw`VrcwjT authorized financial institution 认可财务机构
eb8w~ authorized fund 认可基金
h`} 3h<
8 authorized fund house 获授权的基金公司；认可基金公司
<_./SC authorized institution 认可机构
;!T{%-tP authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
?n \*,{9 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
.~gl19#:T authorized insurer 获授权保险人；获认可承保人
nB ". ' = authorized investment 特准投资项目
Jj^GWZRu authorized person 获授权人
Z_1*YRBY; authorized representative 获授权代表
(:+>#V )pZ authorized share capital 法定股本
T^} automated quotation system 自动报价系统
X+ n`qiw q Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
*}):<nB$^ 自动交易系统〔香港期货交易所有限公司〕
TjBY
4 automatic adjustment mechanism 自动调整机制
<[/%{sUNC automatic adjustment system 自动调整系统
oz r9>b>M 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
:;!\vfZbU Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
'iLH `WE automatic teller machine [ATM] 自动柜员机
{hO`6mr&t autopay 自动转帐
t=#Pya available assets 可用资产
\ U-vI:J_ available fiscal reserve 现存财政储备
il:nXpM! available profit 可用利润
@oG )LT Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
mty1p'^KQ average 平均；平均数；海损
qUF1XJZ }z average basic salary 平均基本薪金
0X(]7b&~R average consumer expenditure 平均消费开支；一般消费开支
J:F^
# gW average cost 平均成本
BXUF^Hj% average cost of land production 增辟土地平均成本
mEuHl> average daily turnover 平均每日成交额
s 2v(=
average daily wage rate 平均每日工资率
yO>V/5` average expenditure pattern 平均开支模式
WnAd5#G average growth rate 平均增长率
I}Xg &-L average net fixed assets 固定资产平均净值
vVs#^"-nW average of relatives 相对价格平均数
/LQ:Sv7 average price 平均价格
$Y G1z average propensity to consume 平均消费倾向；一般消费倾向
zG
c[Z3N average propensity to save 平均储蓄倾向；一般储蓄倾向
?&l)W~S average rate 平均率
7nHTlI1 b average revenue 平均收入；平均收益
g9my=gY average stock 平均库存；平均存货
cub <G! K average yearly rent 平均年租
^`qPs/b avoidance of double taxation 避免双重课税
em]xtya avoidance of tax 避税
