A:
zx7* Bnu0 A share Ａ股；甲类股份
F(E3U'G abatement of tax 减税；减扣免税额
D:Zpls . ABN AMRO Bank N.V. 荷兰银行
*wW/nr=\; above-the-line expenditure 线上项目支出；经常预算支出
:[gM 5G above-the-line receipt 线上项目收入；经常预算收入
!ndc
<], ABSA Asia Limited 南非联合亚洲有限公司
sa\v9 absolute change 绝对数值变更
A8JEig 3Ix absolute expenditure 实际开支
csTX',c absolute guideline figure 绝对准则数字
[3`T/Wm absolute interest 绝对权益
]a|3"DP5 absolute order of discharge 绝对破产解除令
-Z&6P T7 absolute profit margin 绝对利润幅度
CFJ F}aW absolute value 实值；绝对值
\XR%pC absolutely vested interest 绝对既得权益
/kGRN @ absorbed cost 已吸收成本；已分摊成本
M70X dn absorption 吸收；分摊；合并
5#JGNxO absorption rate 吸收率；摊配率；分摊率
J&~nD(&TY ACB Finance Limited 亚洲商业财务有限公司
|Ia3b V W acceptable form of reciprocity 合理的互惠条件
PezUG{q( acceptable rate 适当利率；适当汇率
E^S[8= acceptance agreement 承兑协议
2BOe,giy acceptance for honour 参加承兑
Yo:l @( acceptor 承兑人；接受人；受票人
:<d\//5<9 acceptor for honour 参加承兑人
rkA0v-N6v accident insurance 意外保险
nf!RB-orF Accident Insurance Association of Hong Kong 香港意外保险公会
)5P*O5kQ - accident insurance scheme 意外保险计划
.)^@[yrkz accident year basis 意外年度基准
fc lmxTy accommodation 通融；贷款
GDC`\cy accommodation bill 通融票据；空头票据
h d1H accommodation party 汇票代发人
}x4,a6^ account balance 帐户余额；帐户结余
-}k'a{sj= account book 帐簿
T {u!4Yu account collected in advance 预收款项
}*l V account current book 往来帐簿
}NPF]P; account of after-acquired property 事后取得的财产报告
Iw~3y{\ account of defaulter 拖欠帐目
8Dpf{9Y-E account payable 应付帐款
W?{: HV account payee only [A/C payee only] 只可转帐；存入收款人帐户
Lys4l$J] account receivable 应收帐款
y|b|_eE?{ account receivable report 应收帐款报表
F?'=iY<h account statement 结单；帐单；会计财务报表
M*| y&XBe account title 帐户名称；会计科目
sChMIbq!Av accountant's report 会计师报告
_#9:cH* Accountant's Report Rules 会计师报告规则
U7J0& accounting and auditing procedure 会计与审计程序；会计与核数程序
Q17"hO>kC Accounting Arrangements 《会计安排》
4*OL^ \% accounting basis 会计基础
v,r}q1.E} accounting by Official Receiver 破产管理署署长呈交的帐目
8%JxXtWW` Accounting Circular 《会计通告》
)'\Jp
7*3 accounting class 会计类别
Q^/5hA accounting date 记帐日期；会计结算日期
0 m,A`*o accounting for money 款项核算
49}yw3- Accounting Officer 会计主任
I.tJ4 accounting period 会计报告期；会计期
Mw7!w-1+ accounting policy 会计政策；会计方针
vP&dvAUF accounting practice 会计惯例
=<(:5ive accounting principle 会计准则
7P9n.
[ accounting record 会计记录
)eGGA6G accounting report 会计报告
H ~1la V Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&/R@cS6}' Accounting Society of China 中国会计学会
dv-yZRU: accounting statement 会计报表
uOc>~ITPS accounting system 会计制度；会计系统
[6BL C{2 accounting transaction 会计事项；帐务交易
;_K+b, accounting treatment 会计处理
wKum{X8 accounting year 会计年度
(.P;VH9R\ accretion 增值；添加
?LgR8/Io@5 accrual 应计项目；应累算数目
Gk,{{:M:5 accrual basis 应计制；权责发生制
M$-4.+G accrual basis accounting 应计制会计；权责发生制会计
ADA%$NhJ! accrue 应累算；应计
[e3|yE6 accrued benefit 应累算利益
1O45M/5\o accrued charges 应计费用
- t4 "BD accrued cumulative preference share dividend 应累算的累积优先股股息
J"|)?$d]z accrued expenses 应累算费用
K7<'4i~k accrued interest payable 应付利息；应计未付利息
p*!@z|F>U accrued interest receivable 应收利息；应计未收利息
mW1Sd#0 accrued right 累算权益
"*laY<E accruing profit 应累算的利润
8_>\A=
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accumulated fiscal reserve 累积财政储备
Y+iC/pd accumulated profit 累积利润；滚存溢利
L;nRI. accumulated reserve 累积储备
Q6,rY (b6 accumulation of surplus income 累积收益盈余
zJI/j
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WRh &4[G' acquisition 收购；购置；取得
\q Q5 x acquisition cost 购置成本
7oF`Os+U acquisition expenses 购置费用
@<CJbFgJp acquisition of 100% interest 收购全部股权
h\'GL(?DBI acquisition of control 取得控制权
POH >!lHu acquisition of fixed assets 购置固定资产
rRcfZZ~` M acquisition of shell “买壳”
>1pD'UZIy7 acquisition price 收购价
h |=^@F_\` act of God 天灾
Q+mMp I acting partner 执事合伙人
;07!^#:L=Q active market 买卖活跃的市场；交投畅旺的市场；旺市
M42Zpb]. active partner 积极参与的合伙人
@E O #Ms active trading 交投活跃
><LIOFqsS actual circulation 实际流通
^ eM=h actual cost 实际成本
_QvyFKAM actual expenditure 实际开支；实际支出
g ywI@QD%# actual income 实际入息；实际收入；实际收益
W{ eu_ actual market 现货市场
~(aq3ngo. actual price 现货价；实际价格
6;n^/3 *# actual profit 实际利润
#Yw^n?~~ actual quotation 实盘；实际价位；实际报价
:U)e
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@KOa5-u actuals 实货
Y D.3FTNGC actuarial investigation 精算调查
4bAgbx-^ actuarial principle 精算原则
&=H M }h actuarial report 精算师报告
GZZLX19s q Actuarial Society of Hong Kong 香港精算学会
,9?'Q;20 actuarial valuation 精算师估值
Maa5a actuary 精算师
n:wn(BC3 ad referendum agreement 暂定协议；有待覆核的协定
.&sguAyG ad valorem duty 从价税；按值征税
* D AgcB ad valorem duty system 从价税制
_'I9rGlx3 ad valorem fee 从价费
H ~ks"D1 ad valorem tariff 从价关税
3M%EK2 , additional allowance 额外免税额
gKYn* additional amount for unexpired risk 未过期风险的额外款额
"*7I~.7U(* additional assessable profit 补加应评税利润
2$\f !6p additional assessment 补加评税
Q@$ 1!9m additional commitment 额外承担
3\4Cg() additional commitment vote 额外承担拨款
1c}'o*K_% additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3_h%g$04 s additional dependent parent allowance 供养父母额外免税额
@W. `'b- additional provision 额外拨款
[w{ZP4d> additional stamp duty 附加印花税
Ys<wWfW additional tax 补加税罚款；补加税款
ADR`j;2 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
2X*epU_1h adjudged bankrupt 被裁定破产
[;?^DAnK2 adjudicated bankrupt 裁定破产人
wR;l"*j adjudication fee 裁定费；评定印花税额手续费；评估契据费
EXBfzK)a adjudication of bankruptcy 裁定破产；宣告破产
wZC 'BLD adjudication of insolvency 裁定无力偿还债务
26Yg?:kP adjusted actual 经调整的实数；调整后的实数
t[Q^Xp adjusted current assets 经调整的流动资产；调整后的流动资产
;m5M: Z" adjusted figure 经调整的数字；调整后的数额
WEsH@
[ adjusted liabilities 经调整的负债；调整后的负债
yq<YGNy! adjusted loss 经调整的亏损；调整后的亏损
#ERn 8k adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
:?p{ga9 adjusted profit 经调整的利润；调整后的利润
v4v+;[a% adjusted surplus 经调整的盈余额；调整后的盈余额
{$EXI]f adjusted value 经调整的价值；调整后的价值
G`
8j ^H, adjustment 调整；修订；理算〔保险〕
!e7vc[N adjustment centre 调剂中心
JJ+< ?CeHD adjustment lag 调整过程的时间差距；调整时差
I#Bz
UF adjustment mechanism 调整机制
(8*lLZ adjustment of loss 亏损调整
?k3b\E3 adjustment process 调整过程；调整程序
wH`@r?& adjustment range 调整幅度
?UxY4m%R; administered exchange rate 受管制汇率
/Mk) H
d Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
y H'\<bT administration expenses 行政费用
n (|>7 administration fee 手续费；行政费
x'KsQ lI/
administration in bankruptcy 破产管理
w %zw+E administration order 遗产管理令
Ya_6Zd4O administrator 管理人；遗产管理人
O MZT\$9yT administrator of the estate 遗产管理人
{L=[1 admission of debt 债项承认书
<- ?B# admission of proof 接纳债权证明
|")x1' M advance 放贷款项；垫付款项；预支款项；预付款项
\1Bgs^ advance account 暂支帐目；预付款帐户
Y/^<t'o& advance compensation 预付补偿金
S?{5DxilO advance from shareholder 股东垫款
-hzza1DP advance pending reimbursement 预支以待日后付还
Gw./qu-W advanced economy 先进经济体系
Z~ uKT n advancement 预付；预付财产
42u\Y_^ID advances warrant 垫款令
Lm?*p>\Q advancing 贷出
Q*8-d9C adverse balance 逆差
j[fQs,efK adverse exchange 逆汇
-b$OHFL advertisement addressed to shareholders 在报章刊登的致股东通告
X\x9CA advice for collection 托收通知书
mQs$7t[>t advice of drawing 提款通知书；汇票通知书
W~tOH=9> advice of payment 付款通知
NM@An2 Advisory Committee [Securities and Futures Commission]
[*G2wP[$ 谘询委员会〔证券及期货事务监察委员会〕
=#tQIhX` Advisory Committee on Diversification 经济多元化谘询委员会
b8>9mKs affidavit 誓章；遗产申报誓章
K5>:Wi Y affidavit of no receipt 述明无收款的誓章
Lm|X5RVq affiliate 联号；联营公司；附属公司
&[RU.Q!_H affiliated company 附属公司；联号；联营公司
}#8uXA affirmation [estate duty] 非宗教式宣誓〔遗产税〕
G!8pF affordability 负担能力
Bc Lt95;.\ African Development Bank [AfDB] 非洲开发银行
ud Fju&!W after-acquired property 事后取得的财产
@ >5<m'}2 after-hours dealing 市后交易
e_], O_ Z after-tax profit 税后盈利；税后利润；税后溢利
L_mqC(vn agency agreement 代理协议
u`@f ~QP0 agency expenses 代理机构的开支
;#9| l= agency fee 代理费
$0}bi :7 Agency Law 《代理法》
}qhK.e agent 代理人；承销人
6ZpcT&yL agent of company 公司代理人
ap^=CEf agent's fee 代理人费；经纪费
?M M3LA! < aggregate 总计；总数；总体数字
A#S :_d aggregate amount 总款额；总额
o2 d ~ aggregate assets and liabilities 总体资产与负债
J ~3T8e# aggregate at constant price 按固定价格计算的总体数字
,,@`l\Pgd aggregate demand 总需求
K<6x4ha aggregate gross position 总持仓量
V1)P=?%(US aggregate limit 总限额
X'7S|J6s aggregate of salaries tax 合计薪俸税
oxQID aggregate performance 总体表现；总体业绩
b0Ov+ )7# aggregate supply 总体供应
<C%-IZv$ aggregate surplus 总盈余
^YJA\ d@ aggregate total 整体总额
5jV97x)BGx aggregate value 总值；合计价值
3D{4vMm X aggregated basis 合计基准
9jGue lwN aggregated net chargeable income 合计应课税入息实额
qMES<UL> aggregation 合并计算；合计；总和
xg,]M/J aggregation of incomes of husband and wife 夫妇入息合并计算
i
`QK'=h[ aggregation of property 财产的总和
q 'F_ j" agio 差价；贴水
WG/J4H`Od 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》
~}-p5 q2 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
*rcuhw"^b# 《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》
0j!ke1C&C Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
*C@[5#CA2z 《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》
\1mM5r~ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Di<J6xu 《香港政府和大韩民国政府关于相互促进和保护投资协定》
>Ug ?O~- agreement for a settlement 授产协议
`3 y!XET agreement for assignment 转让协议
?e y&Un" agreement for sale 售卖协议；买卖协议
s i "` agreement for sale and purchase 买卖协议
5m.KtnT) agreement for the payment of interest 支付利息协议
Mj
B< \g> agreement for the repayment of money 还款协议
NnLhJPh agreement of reinsurance 再保险协议
T dP{{&'9 Agricultural Bank of China 中国农业银行
KtU GI.X air passenger departure tax 飞机乘客离境税
sb|3|J6= Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
`+hy#1] airport tax 机场税
u@bOEcxK alcohol duty 酒精税
foz5D9sQ alienation 让与；让渡；转让
X}j'L&{F@ alimony 生活费；赡养费
AZy~Q9Kc All Ordinaries Index [AOI] 所有普通股指数
h 76NR all risks 全险；综合险
tC?A so All Sales Record for Stock Market 《股票市场成交报告》
c. T B8Ol Allied Capital Resources Limited 新联财务有限公司
]~\SR0 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~w 1{ zxs allocation letter 拨款信件
u3M` 'YCb allocation of fund 分配款项；预留款项
t ?9 ;cS4 allocation of profit 利润分配；溢利分配
53`9^| : allocation warrant 拨款令
xMSNr Oc allotment 分配；配股
Fp5NRM*-! allotment notice 股份配售通知；配股通知
s3Krob`C5 allotment of shares 股份分配
!$p2z_n$@. allowable 可获宽免；免税的
Qh|-a@ allowable business loss 可扣除的营业亏损
K=m9H=IX~T allowable expenses 可扣税的支出
]Z.<c$ allowance 免税额；津贴；备抵；准备金
y \)G7
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f oFg((t S allowance for depreciation by wear and tear 耗损折旧免税额
vJTfo#C| allowance for funeral expenses 殡殓费的免税额
6bbZ<E5At allowance for inflation 为通货膨胀而预留的款项；通胀准备金
`R=a@DQ allowance for repairs and outgoings 修葺及支出方面的免税额
iHE0N6%q allowance to debtor 给债务人的津贴
2vqmsl ? alteration of capital 资本更改
mJ8{lXq3! alternate trustee 候补受托人
Gut J_2f^9 amalgamation 合并
bK03 S Vx ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ASzzBR;?_ ambit of charges 征税范围；收费范围
tC2 )j7@ amended valuation 经修订的估值
5,HCeN American Commodities Exchange 美国商品交易所
, @%C8Z American Express Bank Limited 美国运通银行
s{(ehP.Dd American Stock Exchange 美国证券交易所
`e'G.@ amortization 摊销
M1AZ}b c0] amount due from banks 存放银行同业的款项
a.
h?4+^bN amount due from banks abroad 存放海外银行同业的款项
fKL'/?LD] amount due from holding companies 控股公司欠款
8- dRdQu] amount due from local banks 存放本港银行同业的款项
P$p@5 hl amount due to banks 银行同业的存款
+M44XhT amount due to banks abroad 海外银行同业的存款
b@=z rhQ amount due to holding companies 控股公司存款
8ivRp<9 amount due to local banks 本港银行同业的存款
K#GXpj amount due to outport banks 外埠银行同业的存款
!( kX~S amount for note issue 发行纸币的款额
vP3K7En amount of bond 担保契据的款额
.cw!ls7d amount of consideration 代价款额
g~~m' ^ amount of contribution 供款数额
{iA^rv| amount of indebtedness 负债款额
'"oo; `g7 amount of principal of the loan 贷款本金额
\Os:6U=X- amount of rates chargeable 应征差饷数额
^F>4~68 d amount of share capital 股本额
Q/9 a,85 amount of sums assured 承保款额
E9^(0\Z
I amount of variation 变动幅度
FQ+8J 7 amount of vote 拨款数额
>HE,' amount payable 应付款额
@q,)fBZq amount receivable 应收款额
O[; +i Amsterdam Stock Exchange 阿姆斯特丹证券交易所
`k oOp analysis 分析
Xa4GqV9M/- ancillary risk 附属风险
g<f P:/ annual account 周年帐目；周年帐目报表；年度决算；年结
T}UT 7W| annual accounting date 年结日期
!d\t: 0; annual allowance 每年免税额；年积金；年度津贴；年津
>C vjs annual balance 年度余额
Zotz?j VVr annual disposable income 每年可动用收入
(G#} * annual estimates 周年预算
<lFdexH"T annual fee 年费
,aI,2U91 annual general meeting 周年大会
,NDh@VYe annual growth rate 年增率；每年增长率
USprsaj annual long-term supplement 长期个案每年补助金
j5zFDh1( annual pensionable emolument 可供计算退休金的年薪
Z
#EvRC annual report 年报
; VBpp< Annual Report on the Consumer Price Index 《消费物价指数年报》
UIn^_}jF` annual return 周年报表；周年申报表；每年报税表格
5lO^;.cS, Annual Return Rules 《周年报表规则》
l1}R2lSEO annual review of consumer prices 每年消费物价回顾
QeL{Wa-2F annual roll-forward basis 逐年延展方式
yO c|*O=]U annual salary 年薪
YX_vv!-] annual statement 年度报表；年度决算表
#'C/Gy a 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?^[; [u[ annuitant 年金受益人
m*gj|1k annuity 年金
^1.7Juvb annuity contract 年金合约
l2(.>-# annuity on human life 人寿年金
H-Pq!9[DB antecedent debt 先前的债项
d Qai4e>[ ante-dated cheque 倒填日期支票
Y c
d3QRB anticipated expenditure 预期开支
Yq
J]7V\ anticipated net profit 预期纯利
)=Zsv40O anticipated revenue 预期收入
YwXXXh anti-inflation measure 反通货膨胀措施
{|XQO'Wg anti-inflationary stance 反通货膨胀立场
TMww apparent deficit 表面赤字
OTE<x"=h apparent financial solvency 表面偿债能力
!y%+GwoW apparent partner 表面合伙人
_W |R;Cz] application for personal assessment 个人入息课税申请书
3%2jwR application of fund 资金应用
,%Z&*n application to release as liquidator and to destruct the books of accounts and documents
x{Sd
P$ 申请免除清盘人职务及毁灭帐簿与文件
7b46 t2W< appointed actuary 委任精算师
q3)wr%!k5D appointed auditor 委任核数师；委任审计师
UWw}!1 appointed trustee 委任的受托人
" J !}3)n appointer 委任人
|!Fk 2Je, apportioned pro rata 按比例分摊
zP&q7 t;> apportionment 分配；分摊
EE]=f=3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
d =y0yq{L apportionment formula 分摊方程式
f>z`i\1oO apportionment of estate duty 遗产税的分摊
cOb4 c* appraisal 估价；评估
qg4fR' i appreciable growth 可观增长
f05=Mc&) appreciable impact 显着影响
.T$D^?G!D appreciable increase 可观增长
LN^UC$[tk appreciation 增值；升值
q{E"pyt36R appreciation against other currencies 相对其他货币升值
i3PKqlp. appreciation of the exchange value of Hong Kong dollar 港元汇值上升
<0 uOq appreciation tax 增值税
*,lh:
appropriation 拨款；拨用；拨付
M6Pw /S! appropriation account 拨款帐目
7~b!4x|Z Appropriation Bill 拨款法案
CZ3].DA|z appropriation-in-aid system 补助拨款办法
Obo _YE approved assets 核准资产
ZPy M>XK$4 approved basket stock 认可一篮子证券
FVgMmYU
approved budget 核准预算
8a>SC$8" approved charitable donation 认可慈善捐款
a4&:@ ` = approved charitable institution 认可慈善机构
62kb2C approved currency 核准货币；认可货币
>vujZw_0> approved estimates 核准预算
,[`$JNc approved estimates of expenditure 核准开支预算
hD
q2-X} approved overseas insurer 核准海外保险人
U -EhPAB@ approved overseas trust company 核准海外信托公司
ooE{V*Ie approved pooled investment fund 核准汇集投资基金
.N"~zOV<# approved provident fund scheme 认可公积金计划
AmcC:5 approved provision 核准拨款
OVR?*"N_ approved redeemable share 核准可赎回股份
vv.PF~: approved regional stock 认可地区性证券
0E6lmz`O approved retirement scheme 认可退休金计划
V VuR+=.& approved subordinated loan 核准附属贷款
+xj "hX>3 arbitrage 套戥；套汇；套利
-(IC~ arbitrageur 套戥者；套汇者
EGS%C%>l/o arbitrary amount 临时款项
n "G`b arrangement 措施；安排；协定
)a cV -+{ arrears 欠款
tln1eN((q arrears of pay 欠付薪酬
5v9Vk` 3' arrears of revenue 逾期未收税款；逾期未收的帐项
2dbRE:v5 articles of association 组织章程；组织细则；组织章程细则
4D"4zp7 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
3KcaT5(& ascertainment of profit 确定利润
gyu6YD8L "Asia Clear" “亚洲结算系统”
!/hsJ9 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
zn)yFnB!TH Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
\VN=Ef\E Asian Development Fund [ADF] 亚洲发展基金
|LmSWy*7 Asian dollar bond 亚洲美元债券
$}tjS3klr Asian dollar market 亚洲美元市场
it1 /3y
=] Asian dollar rate 亚洲美元利率
v0@) t&O Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
@Zm J z Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
s".HEP~]= asked price 沽盘；喊价；索价；卖方报价
JNo8>aFOb assessable income 应评税入息
#I% s 3 assessable loss 应评税亏损
C;qMw-*F assessable profit 应评税利润
4| Ui?.4= assessable value 应评税值
(-"`,8K 2} assessed profit 估定利润
^}>/n. % assessed value 经评估价值
Q"VMNvKYB assessment 评税；评定；估价；评税单
LM.`cb;?G assessment number 评税编号；估价编号
=+oZtP-+ o assessment of additional tax 补加税评税
{ p/YCch, assessment of performance 业绩评估；实绩评价
A3+6 #?:; Assessor 评税主任
,rO[mNk9@ asset price bubbles 资产价格泡沫
k4y}&?$B asset-backed securities 具资产保证的证券
BSzkW}3q9 assets accretion 资产增值
h$fe -G# assets and liabilities 资产与负债
urZ8j?}c assets betterment statement 资产递增表；资产改进表
PC/!9s 0W assets lending 实物放款；有抵押贷款
EUcKN1 assets of the company passing on the death 死者去世时转移的公司资产
MCYl{u H! assets pledged as security for liabilities 用作负债抵押的资产
rVzI_zYqp' assets portfolio 资产投资组合
|t6~%6^8 assets price 资产价格
I3) Zr+ assets quality 资产质素
Yc#IFmC} assets realization 资产变现
/[pqI0sf<A assets refinancing arrangement 资产再集资安排
U^_D|$6 assets securitization 资产证券化
hh"-w3+ assets situated outside Hong Kong 在香港以外地方的资产
FPv" N'/ assets stripping 削减资产；拆卖资产
= `t^~.5 assets value 资产值
bFGDgwe z assignee 承让人
>. DC!QV assignment 转让；转让书；转让契
tT5pggml assignment of interest 权益转让
VLI' assignment of letters patent and trade mark 专利证书及商标转让
o`? zF+M0 assignment of property 物业转让；物业转让书
eegx'VSX4 assignment right 转让权
yrr )
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assignor 转让人
J YmAn ?o- associate 有联系的人；有关连人士；相联者；合伙人；联系人
h9CIZU[Nh Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
~W{ -Q. associate member 附属会员
)K0i@hM(n associated body corporate 相联法人团体
.+.j*>q>u associated company 相联公司；联属公司
hIU(P Dl4 associated corporation 相联法团
x;#zs64f Association of Chartered Certified Accountants [ACCA] [United Kingdom]
vg\/DbI' 公认会计师公会〔英国〕
h
_7;UQH Association of Futures Exchange Brokers 香港期货经纪协会
l
\n:" *To Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
OZ0%; Y0 association of underwriters 承保人组织
IV#f}NrfD assumption of control 接管
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< assurance 担保；保险；转易；转易书
] B' assurance of interest 权益的转易
WHavz0knf[ at 19XX price 按一九ＸＸ年价格计算
$
5-2 cL at a discount 按赔价计算；按贴水价格计算；打折扣
ITqigGan% at a premium 按溢价计算；按升水价格计算
<21^{ yt1 at call 通知付款；按通知
y\|\9Q%D at constant market price 按固定市价计算
R.'Gg at constant price 按固定价格计算
MC)W? at cost 按成本计算
R/xCS.yl} at current market price 按当时市价计算；按现时市价计算
c Yn}we}7 at current price 按当时价格计算；按现时价格计算
&r%^wfp at factor cost 按要素成本计算；按生产要素成本计算
ZUI9[A? at money-of-the-day price 按付款当日价格计算
V+ ~2q= at or better 按指定或较佳价位〔买卖指令〕
x(N} ^Hu at par 按面值计算；平价
R* G>)YH at sight 见票即付
gm$ ME eC at the close 按收市盘
PCnJ2 at the opening 按开市盘
DJjDKVO5t attestation 见证；见证条款
J|8YB3K, at-the-money option 平价期权
zvC,([ attorney 受权人；受托代表人
`;2`H, G' attornment 新拥有人承认书
8_$2aqr attributable profit 可归属利润
rX}==`#\ attributable share value 可归属股份价值
R t QfE+ Auckland Stock Exchange 奥克兰证券交易所
o*1`, n auction 拍卖
m 4LM10 auctioneer 拍卖商
E?o8'r audit 审计；核数
bdh gHjz Audit Commission 审计署
#T`+~tW'| Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Gw, kC{:C 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
L(S. audit review 帐目审查
,OAWGFKOp Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
/! G0 g%k audited account 审计帐目；经审计的帐目
<L#r6y~H audited annual account 经审计的周年帐目
VO?NrKyeW audited balance sheet 经审计的资产负债表
;H|M)z#[Z auditor 核数师；核数主任；审计师
q8]k]:r auditor's certificate 核数师证明书；审计师证明书
+c_CYkHJ/ auditor's report 核数师报告；审计师报告
<2A' Aussie bond 澳元债券
a,9GSKXo1 austerity budget 紧缩预算
VH65=9z Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
El} z^e Australia All Ordinaries Index 澳洲所有普通股票指数
+ =$G6uR$ Australian Dollar [AUD] 澳元
n8,/olqwW Australian Options Market 澳大利亚期权市场
[wYQP6Cyy Australian Securities Commission 澳洲证券事务监察委员会
HEN9D/O= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
>X)G`N@ ! Australian Stock Exchange 澳大利亚证券交易所
bc - }Qn Austrian Schilling [ATS] 奥地利先令
xoaQ5u authentication 认证；鉴证
Vd~ k4 authority to purchase 委托购买证；委购书
"rJL ^ \r authorization 认可；核准；授权；授权书
x|5/#H authorization by direction 指示授权
YgDasKFm' authorization by instruction 指令授权
aH~"hB^e authorization by warrant 令状授权
p(%x&*) f authorization of unit trust 单位信托的认可
@DR&e^Zz authorized agent 指定代理人
eD0@n
: authorized capital 法定资本
en)DN3 authorized clerk 出市员
H R authorized dealer 认可交易商
SYx)!n6U authorized financial institution 认可财务机构
^bGi_YC authorized fund 认可基金
o 8U2vMH authorized fund house 获授权的基金公司；认可基金公司
U>XGJQ<NS authorized institution 认可机构
Q<qIlNE authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
<Jz>e}* ) authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
=|/b[Gd( authorized insurer 获授权保险人；获认可承保人
K9=_}lS@' authorized investment 特准投资项目
% e(,P L authorized person 获授权人
EzaOg| authorized representative 获授权代表
$? Rod; authorized share capital 法定股本
B^{DCHu/ automated quotation system 自动报价系统
j? A +qk Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
kcb'`<B 自动交易系统〔香港期货交易所有限公司〕
=k
z;CS+ automatic adjustment mechanism 自动调整机制
? }.(k/ automatic adjustment system 自动调整系统
)NK 2uD Automatic Clearing House 自动票据交换所
M}>q> automatic exchange rates accumulation system 自动化汇率累集系统
>J1o@0tk Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
]F~5l?4u# automatic teller machine [ATM] 自动柜员机
F
7=-k/k autopay 自动转帐
yY+2;`CH available assets 可用资产
Velmq'n available fiscal reserve 现存财政储备
='FEC-f95 available profit 可用利润
uH#NJoR O Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
@N$r'@ average 平均；平均数；海损
,\M'jV"S K average basic salary 平均基本薪金
\ gN) GR average consumer expenditure 平均消费开支；一般消费开支
SO% 5ts average cost 平均成本
,rKN/{M! average cost of land production 增辟土地平均成本
DuWP)#kg average daily turnover 平均每日成交额
ocMf} " average daily wage rate 平均每日工资率
xl3U average expenditure pattern 平均开支模式
:A$6Y*s\ average growth rate 平均增长率
qrdI" average net fixed assets 固定资产平均净值
I.>LG average of relatives 相对价格平均数
ch&r. average price 平均价格
xfzR>NU average propensity to consume 平均消费倾向；一般消费倾向
>@X=E3 average propensity to save 平均储蓄倾向；一般储蓄倾向
/c7j@=0 average rate 平均率
~^eAS; average revenue 平均收入；平均收益
PIA&s6U average stock 平均库存；平均存货
5IepVS(>?v average yearly rent 平均年租
>iCM jT]4 avoidance of double taxation 避免双重课税
H Ow hl avoidance of tax 避税
