A:
".D +#
2Kl A share Ａ股；甲类股份
|?A-?- abatement of tax 减税；减扣免税额
0+pJv0u ABN AMRO Bank N.V. 荷兰银行
.9 Fm>e+!C above-the-line expenditure 线上项目支出；经常预算支出
ZE` {J =, above-the-line receipt 线上项目收入；经常预算收入
c iX2G ABSA Asia Limited 南非联合亚洲有限公司
' v
X"l absolute change 绝对数值变更
JvaaBXkS\ absolute expenditure 实际开支
c.v)M\: absolute guideline figure 绝对准则数字
[F EQ@ absolute interest 绝对权益
?s33x# absolute order of discharge 绝对破产解除令
gwNkjI= , absolute profit margin 绝对利润幅度
pj]<i.p absolute value 实值；绝对值
+(%[f W absolutely vested interest 绝对既得权益
3:
Uik absorbed cost 已吸收成本；已分摊成本
O_^h 7 absorption 吸收；分摊；合并
>O~5s.1u absorption rate 吸收率；摊配率；分摊率
nVzo=+Yp ACB Finance Limited 亚洲商业财务有限公司
V}qmH2h acceptable form of reciprocity 合理的互惠条件
D m#k-y acceptable rate 适当利率；适当汇率
p#2th`M:P1 acceptance agreement 承兑协议
Z- (HDn acceptance for honour 参加承兑
P\e%8&_U/ acceptor 承兑人；接受人；受票人
F9W5x= EK\ acceptor for honour 参加承兑人
a~>h'}C> accident insurance 意外保险
: 6 V 8 Accident Insurance Association of Hong Kong 香港意外保险公会
Q>$L;1E*, accident insurance scheme 意外保险计划
]EQ/*ct accident year basis 意外年度基准
y k2j&}M accommodation 通融；贷款
`l"~"x^Rr accommodation bill 通融票据；空头票据
{eUfwPAa3 accommodation party 汇票代发人
D9 en account balance 帐户余额；帐户结余
h[ T3WE account book 帐簿
e
AjtW qg account collected in advance 预收款项
T`sM4 VWqU account current book 往来帐簿
9MxGyGz$ account of after-acquired property 事后取得的财产报告
hgGcUpJy? account of defaulter 拖欠帐目
mGvP9E"& account payable 应付帐款
4>* ` 26 account payee only [A/C payee only] 只可转帐；存入收款人帐户
JB<4 m4- account receivable 应收帐款
@4$E.q<0 account receivable report 应收帐款报表
+$5^+C\6A account statement 结单；帐单；会计财务报表
K<GC P2 account title 帐户名称；会计科目
W6Pg:Il7 accountant's report 会计师报告
C.<4D1} P Accountant's Report Rules 会计师报告规则
bAp`lmFI accounting and auditing procedure 会计与审计程序；会计与核数程序
\ua.%| Accounting Arrangements 《会计安排》
g\'sGt3 O accounting basis 会计基础
2| BE{91 accounting by Official Receiver 破产管理署署长呈交的帐目
-; }Wm[
Accounting Circular 《会计通告》
6EY4@0%A accounting class 会计类别
c&&UT-Z accounting date 记帐日期；会计结算日期
#Gx@\BE{ accounting for money 款项核算
X;h~s:LM
Accounting Officer 会计主任
y1X.Mvc accounting period 会计报告期；会计期
~_%[j8o&l accounting policy 会计政策；会计方针
pG&.Ye]j accounting practice 会计惯例
M .,|cx accounting principle 会计准则
2uIAnbW]M accounting record 会计记录
FhGbQJ?[3 accounting report 会计报告
Q*:
Ow] Accounting Services Branch [Treasury] 会计事务部〔库务署〕
*F0N'* Accounting Society of China 中国会计学会
i QF93:# accounting statement 会计报表
9[M u accounting system 会计制度；会计系统
jLTs1`I/F accounting transaction 会计事项；帐务交易
D$HxPfDZ accounting treatment 会计处理
zeX?]@]Y accounting year 会计年度
YSb N=Rj accretion 增值；添加
yFG&Ir accrual 应计项目；应累算数目
? t-2oLE accrual basis 应计制；权责发生制
bX,Z<BvbF accrual basis accounting 应计制会计；权责发生制会计
EX_& wep@1 accrue 应累算；应计
Rs wR DLl accrued benefit 应累算利益
<vs.Ucxx accrued charges 应计费用
F <(Y accrued cumulative preference share dividend 应累算的累积优先股股息
y+a&swd2(U accrued expenses 应累算费用
B_>
Fd& accrued interest payable 应付利息；应计未付利息
}R^{< {KVJ accrued interest receivable 应收利息；应计未收利息
{`VQL 6(i
accrued right 累算权益
h.nz kp5 accruing profit 应累算的利润
!?{5ET,gtN accumulated fiscal reserve 累积财政储备
N *fN&0 r accumulated profit 累积利润；滚存溢利
?= /l@ d accumulated reserve 累积储备
V Mp6s%m accumulation of surplus income 累积收益盈余
+J i dP acquired assets 既得资产
*L=CJg acquisition 收购；购置；取得
v&Kw
3!X#E acquisition cost 购置成本
^s5)FdF8 acquisition expenses 购置费用
2; /hFwm acquisition of 100% interest 收购全部股权
4y 'REC acquisition of control 取得控制权
":OXs9Yg acquisition of fixed assets 购置固定资产
SPBXI[[- acquisition of shell “买壳”
=B 9 U acquisition price 收购价
xQQ6 D act of God 天灾
o&=m]hKpQl acting partner 执事合伙人
6o!"$IH4 active market 买卖活跃的市场；交投畅旺的市场；旺市
^IpS 3y active partner 积极参与的合伙人
mYCGGwD active trading 交投活跃
\ C Yu; actual circulation 实际流通
4"{q|~&=:$ actual cost 实际成本
JmkJ^-A 6 actual expenditure 实际开支；实际支出
@ o] F~x actual income 实际入息；实际收入；实际收益
"LYob}_z actual market 现货市场
zC7;Zj*k actual price 现货价；实际价格
Z\x 6 actual profit 实际利润
"'% x|nB actual quotation 实盘；实际价位；实际报价
xfb%bkr actual year basis 按实际年度计算
J#\/znT actuals 实货
~jgd92`{z actuarial investigation 精算调查
V;$ lgTs|' actuarial principle 精算原则
?S"xR0 * actuarial report 精算师报告
&3rh{" ^9 Actuarial Society of Hong Kong 香港精算学会
?pFHpz actuarial valuation 精算师估值
k:f Rk<C actuary 精算师
]BA8[2=m ad referendum agreement 暂定协议；有待覆核的协定
'2NeuK -KD ad valorem duty 从价税；按值征税
--FvE|I ad valorem duty system 从价税制
yDPek*#^"q ad valorem fee 从价费
/)~M cP3 ad valorem tariff 从价关税
bz1\EkLL additional allowance 额外免税额
bkb}M)C additional amount for unexpired risk 未过期风险的额外款额
{+!_; zzZ additional assessable profit 补加应评税利润
2l9_$evK~ additional assessment 补加评税
^pn:SV additional commitment 额外承担
s:%>H|- additional commitment vote 额外承担拨款
NFQ0 /iuW additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
l 1@:&j3h additional dependent parent allowance 供养父母额外免税额
"YivjHa7H additional provision 额外拨款
%luj me additional stamp duty 附加印花税
BzD S additional tax 补加税罚款；补加税款
T6tJwSS4: Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
t<4+CC2H adjudged bankrupt 被裁定破产
U9Sp$$L adjudicated bankrupt 裁定破产人
*Nv<,Br,F adjudication fee 裁定费；评定印花税额手续费；评估契据费
Rc u/ @j{O adjudication of bankruptcy 裁定破产；宣告破产
{|qz> adjudication of insolvency 裁定无力偿还债务
cB|](gWS~ adjusted actual 经调整的实数；调整后的实数
9vXrC_W9 adjusted current assets 经调整的流动资产；调整后的流动资产
<3 i!{"} adjusted figure 经调整的数字；调整后的数额
gX[6WB"p adjusted liabilities 经调整的负债；调整后的负债
y<)x`&pcD adjusted loss 经调整的亏损；调整后的亏损
f+rBIE 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
wEdXaOEB5 adjusted profit 经调整的利润；调整后的利润
|KuH2, n0 adjusted surplus 经调整的盈余额；调整后的盈余额
L;Nm"[ ` adjusted value 经调整的价值；调整后的价值
C3|M\[*fp adjustment 调整；修订；理算〔保险〕
!O*\|7A( adjustment centre 调剂中心
<|v]9`' adjustment lag 调整过程的时间差距；调整时差
YS/4<QA[ adjustment mechanism 调整机制
w!61k \ adjustment of loss 亏损调整
/MA 4Er r adjustment process 调整过程；调整程序
.2`S07Z adjustment range 调整幅度
s+a eP administered exchange rate 受管制汇率
;:v:pg8qc Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
d 35 ,[ administration expenses 行政费用
%GJ, &b| administration fee 手续费；行政费
?]:3`;h3 administration in bankruptcy 破产管理
^;L;/I[- administration order 遗产管理令
\MnlRBUM, administrator 管理人；遗产管理人
^27r-0|l^ administrator of the estate 遗产管理人
^hU7QxW admission of debt 债项承认书
Y6+nfh_ admission of proof 接纳债权证明
hS<+=3
<M advance 放贷款项；垫付款项；预支款项；预付款项
%|UCs8EFm advance account 暂支帐目；预付款帐户
(R{W Jjj advance compensation 预付补偿金
)nQ.6 advance from shareholder 股东垫款
cO'
\s advance pending reimbursement 预支以待日后付还
fxjs "rD5 advanced economy 先进经济体系
%{ax oGd advancement 预付；预付财产
WUKYwA/t advances warrant 垫款令
ri6_u;Ch advancing 贷出
TeQpmhN adverse balance 逆差
geua8; adverse exchange 逆汇
^MuO;<<,. advertisement addressed to shareholders 在报章刊登的致股东通告
H.*Xo ktC] advice for collection 托收通知书
_E 3*; advice of drawing 提款通知书；汇票通知书
*U8Pjb1 advice of payment 付款通知
(,[ Oy6o Advisory Committee [Securities and Futures Commission]
sk 9*3d5I 谘询委员会〔证券及期货事务监察委员会〕
L EG
y1 L Advisory Committee on Diversification 经济多元化谘询委员会
p"w"/[8 affidavit 誓章；遗产申报誓章
Ye T[KjX affidavit of no receipt 述明无收款的誓章
phd,Jg[ affiliate 联号；联营公司；附属公司
5EM(3eY ^q affiliated company 附属公司；联号；联营公司
s~,Y po? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
K%.\@l2Cp affordability 负担能力
]JbGP{UiN African Development Bank [AfDB] 非洲开发银行
1Jt5|'tl after-acquired property 事后取得的财产
Jc/*w after-hours dealing 市后交易
J&wrBVv1uk after-tax profit 税后盈利；税后利润；税后溢利
0KE+RzrB agency agreement 代理协议
{U>B\D agency expenses 代理机构的开支
qy"#XbBeV agency fee 代理费
TN4gGky! Agency Law 《代理法》
W-2,QVp% agent 代理人；承销人
,F]Y,"x: agent of company 公司代理人
YP/BX52 v agent's fee 代理人费；经纪费
6Gwk*%sb aggregate 总计；总数；总体数字
h,45- #+ aggregate amount 总款额；总额
`$7. (.#s aggregate assets and liabilities 总体资产与负债
uPhFBD 7 aggregate at constant price 按固定价格计算的总体数字
:>] = YE aggregate demand 总需求
4u0=/pfi[ aggregate gross position 总持仓量
gh#9< aggregate limit 总限额
xx_]e4 aggregate of salaries tax 合计薪俸税
g ?qm >X aggregate performance 总体表现；总体业绩
1ve
%xF aggregate supply 总体供应
HTA Jn _ aggregate surplus 总盈余
e<#t]V aggregate total 整体总额
9 "7(Jq aggregate value 总值；合计价值
l~.ae,|7 aggregated basis 合计基准
$C#G8Ck, aggregated net chargeable income 合计应课税入息实额
(
$A0b aggregation 合并计算；合计；总和
}Kcv N K ( aggregation of incomes of husband and wife 夫妇入息合并计算
\9N1: aggregation of property 财产的总和
Z_Qs^e$ agio 差价；贴水
FWNWOU 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》
07`hQn)Gc Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
&Ba` 3V\M 《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》
f %<kcM2 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Cz ` !j 《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》
p3`ND;KQ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
hCS|(8g 《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$ya$Y%s% agreement for a settlement 授产协议
e0Zwhz, agreement for assignment 转让协议
ihS;q6ln agreement for sale 售卖协议；买卖协议
}rRf4t e agreement for sale and purchase 买卖协议
@i U@JE`C agreement for the payment of interest 支付利息协议
%ukFn
&-2@ agreement for the repayment of money 还款协议
n]S
DpptM agreement of reinsurance 再保险协议
5[suwaJQ Agricultural Bank of China 中国农业银行
L|A}A[ P air passenger departure tax 飞机乘客离境税
c6 VfFt6p Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
V( u#8M airport tax 机场税
a\;Vly ; alcohol duty 酒精税
GgwO>[T alienation 让与；让渡；转让
S c#B -4m alimony 生活费；赡养费
kK\G+{z? All Ordinaries Index [AOI] 所有普通股指数
d^p af all risks 全险；综合险
%&w 8E[ All Sales Record for Stock Market 《股票市场成交报告》
84 5a%A$ Allied Capital Resources Limited 新联财务有限公司
w/ &)mm{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
dNK Q&TC allocation letter 拨款信件
$R6iG\V5 allocation of fund 分配款项；预留款项
o}O" allocation of profit 利润分配；溢利分配
oe$&X& allocation warrant 拨款令
FOz~iS\ allotment 分配；配股
; a Xu allotment notice 股份配售通知；配股通知
$=3&qg"! allotment of shares 股份分配
#SyF-QZ[1 allowable 可获宽免；免税的
#e) A allowable business loss 可扣除的营业亏损
lOB*M!8 allowable expenses 可扣税的支出
}81eef4$S allowance 免税额；津贴；备抵；准备金
wiHGTaR allowance for debts 债项的免税额
>v- -R8I * allowance for depreciation by wear and tear 耗损折旧免税额
M uz+j.0 allowance for funeral expenses 殡殓费的免税额
@/jL N allowance for inflation 为通货膨胀而预留的款项；通胀准备金
nIc:<w] allowance for repairs and outgoings 修葺及支出方面的免税额
?'SHt9b3| allowance to debtor 给债务人的津贴
NX.%Rj* alteration of capital 资本更改
D_kz'0^| alternate trustee 候补受托人
,6T F]6: amalgamation 合并
mXAGa8##j ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
2w"Xv,*.'i ambit of charges 征税范围；收费范围
i;Y3pF0%P amended valuation 经修订的估值
tf<}%4G American Commodities Exchange 美国商品交易所
#x|xL7 American Express Bank Limited 美国运通银行
yR}PC/> American Stock Exchange 美国证券交易所
Y%$@ZYW amortization 摊销
GY% ^!r amount due from banks 存放银行同业的款项
S\wh
*'Y amount due from banks abroad 存放海外银行同业的款项
ygI81\ D amount due from holding companies 控股公司欠款
rF n% e amount due from local banks 存放本港银行同业的款项
H[oCI|k amount due to banks 银行同业的存款
"MS}@NLUW amount due to banks abroad 海外银行同业的存款
y-C=_v_X amount due to holding companies 控股公司存款
$U . >]i amount due to local banks 本港银行同业的存款
xAlyik
amount due to outport banks 外埠银行同业的存款
DPV>2'
fV amount for note issue 发行纸币的款额
XL =Y~7b amount of bond 担保契据的款额
f[r?J/;P9 amount of consideration 代价款额
1 0.u amount of contribution 供款数额
I'sq0^ amount of indebtedness 负债款额
*49({TD6` amount of principal of the loan 贷款本金额
{9mXJu$cc amount of rates chargeable 应征差饷数额
MC\rx=cR\ amount of share capital 股本额
lSW6\jX amount of sums assured 承保款额
F"I{_yleq' amount of variation 变动幅度
-O&u;kh4g amount of vote 拨款数额
[te9ui%JS amount payable 应付款额
CB!5>k+mC amount receivable 应收款额
F6'[8f Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7c.96FA analysis 分析
Jeb "t1.$ ancillary risk 附属风险
HV0! G -h annual account 周年帐目；周年帐目报表；年度决算；年结
&> %R)?SZh annual accounting date 年结日期
nrFuhW\r annual allowance 每年免税额；年积金；年度津贴；年津
s<#["K*_ annual balance 年度余额
x{'3eJ^ 8 annual disposable income 每年可动用收入
BeR7LV annual estimates 周年预算
nf%"7 y{dd annual fee 年费
dio<?6ZD9P annual general meeting 周年大会
m% $GiNs} annual growth rate 年增率；每年增长率
{:@MBA 34 annual long-term supplement 长期个案每年补助金
;pH&YB Y annual pensionable emolument 可供计算退休金的年薪
iwiHw annual report 年报
l( Y
U9dp Annual Report on the Consumer Price Index 《消费物价指数年报》
4k7
LM] annual return 周年报表；周年申报表；每年报税表格
f S@V`"O6 Annual Return Rules 《周年报表规则》
owR`Z`^h) annual review of consumer prices 每年消费物价回顾
H8lh.K annual roll-forward basis 逐年延展方式
`qXCY^BH2 annual salary 年薪
E\$7tXQK6 annual statement 年度报表；年度决算表
o x|K 2A 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
`S)*(s?T annuitant 年金受益人
sLHUQ(S! annuity 年金
(Ci{fY6` annuity contract 年金合约
!<EQVqj6 annuity on human life 人寿年金
pwIu;:O!? antecedent debt 先前的债项
LvM;ZfA Ev ante-dated cheque 倒填日期支票
0 aWy!d anticipated expenditure 预期开支
3)Zd T{ MY anticipated net profit 预期纯利
1K&_t anticipated revenue 预期收入
N'5AU ( anti-inflation measure 反通货膨胀措施
nuvRjd^N anti-inflationary stance 反通货膨胀立场
j Z6]G{ apparent deficit 表面赤字
MJyz0.9 c apparent financial solvency 表面偿债能力
{.HFB:<!} apparent partner 表面合伙人
- WEEn wZ application for personal assessment 个人入息课税申请书
]Q qT.z%B application of fund 资金应用
__mnz``/Y application to release as liquidator and to destruct the books of accounts and documents
.sqX>sU/] 申请免除清盘人职务及毁灭帐簿与文件
*X%dg$VcV appointed actuary 委任精算师
bjq+x: > appointed auditor 委任核数师；委任审计师
\h{M\bSIEa appointed trustee 委任的受托人
U@'F9UB` appointer 委任人
3oo Tn-`{ apportioned pro rata 按比例分摊
i!nPiac apportionment 分配；分摊
Le ?yzf Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
+t8{aaV apportionment formula 分摊方程式
pBR9)T\ n apportionment of estate duty 遗产税的分摊
d v7IHUFf appraisal 估价；评估
C@P4}X0,= appreciable growth 可观增长
H?H(= appreciable impact 显着影响
NA/hs/ ' appreciable increase 可观增长
;$FpxurX appreciation 增值；升值
RJ63"F $ appreciation against other currencies 相对其他货币升值
[(81-j1v appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.[Hv/?L appreciation tax 增值税
H)@f_pfj( appropriation 拨款；拨用；拨付
g~/@`Z2Y appropriation account 拨款帐目
$D%[}[2 Appropriation Bill 拨款法案
12olVTuw appropriation-in-aid system 补助拨款办法
s*3p*z f approved assets 核准资产
rn8#nQ>QZ% approved basket stock 认可一篮子证券
Nn:>c< [ approved budget 核准预算
:~PzTUz approved charitable donation 认可慈善捐款
x$gVEh*k approved charitable institution 认可慈善机构
lFZ}. approved currency 核准货币；认可货币
~N!-4-~p approved estimates 核准预算
WGC'k
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%~{ G*%: approved overseas insurer 核准海外保险人
3 W#f
Fy approved overseas trust company 核准海外信托公司
^1}Y=! & approved pooled investment fund 核准汇集投资基金
T+knd'2V6 approved provident fund scheme 认可公积金计划
[BLBxSL approved provision 核准拨款
]+)cX J}6# approved redeemable share 核准可赎回股份
4UV6'X)V approved regional stock 认可地区性证券
S!J wF&EW approved retirement scheme 认可退休金计划
uK!G-1
approved subordinated loan 核准附属贷款
]A.tauSW arbitrage 套戥；套汇；套利
dH[T nqJn arbitrageur 套戥者；套汇者
B098/`r arbitrary amount 临时款项
%fzZpd]v=, arrangement 措施；安排；协定
D,( "3zx arrears 欠款
s0/[mAY arrears of pay 欠付薪酬
Wf>P[6 arrears of revenue 逾期未收税款；逾期未收的帐项
O\z]1`i*o articles of association 组织章程；组织细则；组织章程细则
wU $j/~L Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
2<X.kM?N{B ascertainment of profit 确定利润
?z/ )Hkw "Asia Clear" “亚洲结算系统”
%9HL " Asia Commercial Bank Ltd. 亚洲商业银行有限公司
<q<kqy5s-R Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
,bU 8S \8 Asian Development Fund [ADF] 亚洲发展基金
h+"UK= Asian dollar bond 亚洲美元债券
c&]nAn( Asian dollar market 亚洲美元市场
}z|@X KA# Asian dollar rate 亚洲美元利率
49Y_ze6L} Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0D Q\ akh Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
>I&'Rj&Mc asked price 沽盘；喊价；索价；卖方报价
B{dR/q3;@ assessable income 应评税入息
xA7Aw 0 assessable loss 应评税亏损
8~6 H\.0Q assessable profit 应评税利润
h!4jl0 oX] assessable value 应评税值
^:Hx . assessed profit 估定利润
Yg< 4}l." assessed value 经评估价值
&40# _>W7 assessment 评税；评定；估价；评税单
*? <ygzX assessment number 评税编号；估价编号
(7k}ysc assessment of additional tax 补加税评税
Q"V S;uh.v assessment of performance 业绩评估；实绩评价
))xyaYIZkk Assessor 评税主任
li j >u asset price bubbles 资产价格泡沫
l+!eC
lM% asset-backed securities 具资产保证的证券
5p]Cwj<u assets accretion 资产增值
wiE'6CM assets and liabilities 资产与负债
DX\|*:, assets betterment statement 资产递增表；资产改进表
fvH4 <c5x assets lending 实物放款；有抵押贷款
\])-Bp , assets of the company passing on the death 死者去世时转移的公司资产
ob(S /t assets pledged as security for liabilities 用作负债抵押的资产
lBN1OL[N assets portfolio 资产投资组合
f *HEw assets price 资产价格
WA1h|:Z assets quality 资产质素
w1 5Qqh lK assets realization 资产变现
Uif uRmn assets refinancing arrangement 资产再集资安排
_f1~r^(/T0 assets securitization 资产证券化
f*tKj.P assets situated outside Hong Kong 在香港以外地方的资产
piPx8jT`F assets stripping 削减资产；拆卖资产
}s>.Fh assets value 资产值
Fr{}~fRW< assignee 承让人
xoQ;fVNp assignment 转让；转让书；转让契
KO''B or assignment of interest 权益转让
J }M_Ka assignment of letters patent and trade mark 专利证书及商标转让
G-#]|) assignment of property 物业转让；物业转让书
2]i>kV/,0 assignment right 转让权
:rcohzfa assignor 转让人
<Z:Fnp associate 有联系的人；有关连人士；相联者；合伙人；联系人
)u67=0s2i+ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
.r4M]1Of associate member 附属会员
5k]xi)% associated body corporate 相联法人团体
eX0ASI9 associated company 相联公司；联属公司
1v2pPUH\ associated corporation 相联法团
z c4l{+3 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
m_;<7W& p] 公认会计师公会〔英国〕
qy$1+>f1 Association of Futures Exchange Brokers 香港期货经纪协会
|u5Xi5q.f Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
T x
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M%S.Z4D
(0 assumption of control 接管
|Js?@ assurance 担保；保险；转易；转易书
V#-\ 4 `c assurance of interest 权益的转易
>m Xq= 9L4 at 19XX price 按一九ＸＸ年价格计算
M"l<::z at a discount 按赔价计算；按贴水价格计算；打折扣
wLW[Vur[ at a premium 按溢价计算；按升水价格计算
6:$+"@ps at call 通知付款；按通知
PS\n0 at constant market price 按固定市价计算
8V f]K}d at constant price 按固定价格计算
2n3g!M6~ at cost 按成本计算
[e.@Yx_} at current market price 按当时市价计算；按现时市价计算
rfwX:R6,g at current price 按当时价格计算；按现时价格计算
k'b'Ay(< at factor cost 按要素成本计算；按生产要素成本计算
TLWU7aj&! at money-of-the-day price 按付款当日价格计算
IJ zPWs5W: at or better 按指定或较佳价位〔买卖指令〕
>^|( AzS at par 按面值计算；平价
AhauNS^"{R at sight 见票即付
[/'=M h at the close 按收市盘
WPXLN'w+ at the opening 按开市盘
l+n0=^ Z attestation 见证；见证条款
/tqQA vj at-the-money option 平价期权
p*l]I *x'< attorney 受权人；受托代表人
Ph Ep3 o&" attornment 新拥有人承认书
<>I4wqqb attributable profit 可归属利润
PYPDK*Ie attributable share value 可归属股份价值
UL <*z!y Auckland Stock Exchange 奥克兰证券交易所
oy<
q;' auction 拍卖
zhW.0:9
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fJ8Q\lb<_ audit 审计；核数
K sR^ : _e Audit Commission 审计署
lQ!)0F Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
hO H
DXc" 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〕
v[t *CpGd audit review 帐目审查
Q /u1$&1 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
$1< ~J audited account 审计帐目；经审计的帐目
m:4 Ec>?e audited annual account 经审计的周年帐目
E6njm du audited balance sheet 经审计的资产负债表
$Il:Yw_ auditor 核数师；核数主任；审计师
ek9Y9eJ" auditor's certificate 核数师证明书；审计师证明书
uL1$yf' auditor's report 核数师报告；审计师报告
|o0?u: Aussie bond 澳元债券
,LpG E >s austerity budget 紧缩预算
P S [ifC Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
s?-J`k~q Australia All Ordinaries Index 澳洲所有普通股票指数
25m6/Y Australian Dollar [AUD] 澳元
,{rm<M.) Australian Options Market 澳大利亚期权市场
9EI Oa/* Australian Securities Commission 澳洲证券事务监察委员会
530Z>q Australian Society of Certified Practising Accountants 澳洲执业会计师公会
@5Zg![G Australian Stock Exchange 澳大利亚证券交易所
rJ 7yq|^Z Austrian Schilling [ATS] 奥地利先令
4y$tp1 8 authentication 认证；鉴证
2C@s-`b authority to purchase 委托购买证；委购书
k ntM authorization 认可；核准；授权；授权书
.*acw authorization by direction 指示授权
8&2W^f5 authorization by instruction 指令授权
EKTn$k= authorization by warrant 令状授权
z:a%kZQ!0 authorization of unit trust 单位信托的认可
XZ1oV?Z4 authorized agent 指定代理人
IP3%'2}- authorized capital 法定资本
B4d\4S_r% authorized clerk 出市员
NL7CeHs5 authorized dealer 认可交易商
_Vl22'wl authorized financial institution 认可财务机构
WY3D.z-</ authorized fund 认可基金
"oc&uj authorized fund house 获授权的基金公司；认可基金公司
QO|roE authorized institution 认可机构
lf?dTPrD authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
OqNt Tk+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
J =@D]I*3 authorized insurer 获授权保险人；获认可承保人
']cRSj. authorized investment 特准投资项目
g [ dI% authorized person 获授权人
m.0: R authorized representative 获授权代表
,rZp( m oj authorized share capital 法定股本
"T+o XK\B automated quotation system 自动报价系统
+`D,7"{Eu Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
gdKn!; ,w# 自动交易系统〔香港期货交易所有限公司〕
r'5~4'o$ automatic adjustment mechanism 自动调整机制
,y%4Qv G7a automatic adjustment system 自动调整系统
/rQ[Ik$| Automatic Clearing House 自动票据交换所
\ =(r6X automatic exchange rates accumulation system 自动化汇率累集系统
+* AdSzX Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
.W/#$s|X\ automatic teller machine [ATM] 自动柜员机
N# ?}r>W3 autopay 自动转帐
. {}=!>U2 available assets 可用资产
h:qt?$]J available fiscal reserve 现存财政储备
%h M8px4d available profit 可用利润
xLp<G(; Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
XNd%3rm, average 平均；平均数；海损
7>sNjOt@M average basic salary 平均基本薪金
52H'aH O1 average consumer expenditure 平均消费开支；一般消费开支
b IZuZF>* average cost 平均成本
L 2GUrf average cost of land production 增辟土地平均成本
ln~;Osb average daily turnover 平均每日成交额
M}c gVMW average daily wage rate 平均每日工资率
5:r*em average expenditure pattern 平均开支模式
yR|Beno average growth rate 平均增长率
Mb0l*'ZF average net fixed assets 固定资产平均净值
YrRD3P.P average of relatives 相对价格平均数
7F!(60xY average price 平均价格
%n7Y5|U h average propensity to consume 平均消费倾向；一般消费倾向
3L K]VuZE average propensity to save 平均储蓄倾向；一般储蓄倾向
^xZ o .P average rate 平均率
T)Ohk(jK1 average revenue 平均收入；平均收益
~8#Ku,vEy average stock 平均库存；平均存货
_/(7: average yearly rent 平均年租
_${//`ia= avoidance of double taxation 避免双重课税
S>y(3E]I avoidance of tax 避税
