A:
03L+[F&"? A share Ａ股；甲类股份
Zsc71 0_ abatement of tax 减税；减扣免税额
CEq0ZL-W ABN AMRO Bank N.V. 荷兰银行
vdAaqM6D above-the-line expenditure 线上项目支出；经常预算支出
e<6fe-g9; above-the-line receipt 线上项目收入；经常预算收入
Z0s}65BR ABSA Asia Limited 南非联合亚洲有限公司
b/HhGA0 absolute change 绝对数值变更
/]=Ih absolute expenditure 实际开支
B ZP}0 absolute guideline figure 绝对准则数字
Y^Y|\0 absolute interest 绝对权益
H WOs absolute order of discharge 绝对破产解除令
'`&gSL.1a@ absolute profit margin 绝对利润幅度
0eUK' absolute value 实值；绝对值
=7wI/5iN absolutely vested interest 绝对既得权益
Y AQ]2<H absorbed cost 已吸收成本；已分摊成本
@(M-ZO!D absorption 吸收；分摊；合并
dc.9:u*w absorption rate 吸收率；摊配率；分摊率
ad1 I2 ACB Finance Limited 亚洲商业财务有限公司
t>"UenJt- acceptable form of reciprocity 合理的互惠条件
~x ^E kE acceptable rate 适当利率；适当汇率
$_ IvzbOh acceptance agreement 承兑协议
gpDH_ !K acceptance for honour 参加承兑
ui%B|b&& acceptor 承兑人；接受人；受票人
,|6 O}E&
acceptor for honour 参加承兑人
~Gm<F .(+ accident insurance 意外保险
S^(OjS Accident Insurance Association of Hong Kong 香港意外保险公会
"TE F accident insurance scheme 意外保险计划
"`HkAW4GZa accident year basis 意外年度基准
{~q"Y]? accommodation 通融；贷款
UgI0
*PE2 accommodation bill 通融票据；空头票据
@i2"+_ }* accommodation party 汇票代发人
NU[{ANbl account balance 帐户余额；帐户结余
2q ]y(kW+ account book 帐簿
P t< JF account collected in advance 预收款项
E| eEAa
account current book 往来帐簿
@9# l3 account of after-acquired property 事后取得的财产报告
-#@l`kt account of defaulter 拖欠帐目
&JMp)zaI[ account payable 应付帐款
& ?X0;,5) account payee only [A/C payee only] 只可转帐；存入收款人帐户
ov;1=M~RF account receivable 应收帐款
"[h9hoN account receivable report 应收帐款报表
W
D 8 account statement 结单；帐单；会计财务报表
0C!f/EZK account title 帐户名称；会计科目
rSu+zS7`X accountant's report 会计师报告
]90BIJ]*c Accountant's Report Rules 会计师报告规则
zI-]K, ! accounting and auditing procedure 会计与审计程序；会计与核数程序
FK;3atrz Accounting Arrangements 《会计安排》
9u [^9tL+D accounting basis 会计基础
9r2l~zE accounting by Official Receiver 破产管理署署长呈交的帐目
I;xSd.- Accounting Circular 《会计通告》
4# +i\H` accounting class 会计类别
b5i ehoA accounting date 记帐日期；会计结算日期
, bTpD! accounting for money 款项核算
<|-da&7 Accounting Officer 会计主任
>lPWji'4; accounting period 会计报告期；会计期
$'*q] ] accounting policy 会计政策；会计方针
z|Y M s? accounting practice 会计惯例
p~Wy`g- accounting principle 会计准则
I<+EXH%1, accounting record 会计记录
r=}v`
R& accounting report 会计报告
LX'z7fh Accounting Services Branch [Treasury] 会计事务部〔库务署〕
X,xCR]+5S Accounting Society of China 中国会计学会
r>ziQq8C& accounting statement 会计报表
]`eP"U{ accounting system 会计制度；会计系统
wn-1fz <d accounting transaction 会计事项；帐务交易
G)8v~=Bv accounting treatment 会计处理
;cEoc(<? accounting year 会计年度
<uG6!P accretion 增值；添加
)JrG`CvdU accrual 应计项目；应累算数目
]\Z8MxF D accrual basis 应计制；权责发生制
6 ?(yMSKa accrual basis accounting 应计制会计；权责发生制会计
r'(*# accrue 应累算；应计
dtj+ av G accrued benefit 应累算利益
H\fsyxM7 accrued charges 应计费用
38mC+%iC accrued cumulative preference share dividend 应累算的累积优先股股息
nEt{ltsS0 accrued expenses 应累算费用
%?hvN accrued interest payable 应付利息；应计未付利息
g@2KnzD accrued interest receivable 应收利息；应计未收利息
5,R4:y ?cK accrued right 累算权益
KAJR.YNm accruing profit 应累算的利润
4mHk,Dd9, accumulated fiscal reserve 累积财政储备
i!{A7mo accumulated profit 累积利润；滚存溢利
VUi> ]v/e accumulated reserve 累积储备
YP
Qix accumulation of surplus income 累积收益盈余
s0O]vDTR,H acquired assets 既得资产
ZkJL q[:cM acquisition 收购；购置；取得
?W>`skQ acquisition cost 购置成本
b:5-0uxjs acquisition expenses 购置费用
uUiS:Tp] acquisition of 100% interest 收购全部股权
ff;~k?L acquisition of control 取得控制权
Lb?WhjqZ acquisition of fixed assets 购置固定资产
efN scgi acquisition of shell “买壳”
k Nvb>v acquisition price 收购价
G@KDRv act of God 天灾
YkFAu8b> acting partner 执事合伙人
x2sKj"2?@ active market 买卖活跃的市场；交投畅旺的市场；旺市
q3v v^~ active partner 积极参与的合伙人
?[uHRBR' active trading 交投活跃
;F|#m,2Q- actual circulation 实际流通
@eM$S5&n$ actual cost 实际成本
m lxtey6H3 actual expenditure 实际开支；实际支出
O/ U? Wq actual income 实际入息；实际收入；实际收益
^TD%l8o6 actual market 现货市场
NLr a"Z actual price 现货价；实际价格
Q6HghG actual profit 实际利润
&09&;KJ actual quotation 实盘；实际价位；实际报价
^J&D)&" j actual year basis 按实际年度计算
vV xw*\`<6 actuals 实货
EDz;6Z*4N actuarial investigation 精算调查
otd Rz<C actuarial principle 精算原则
$KQ q~| actuarial report 精算师报告
}L(ZLt8Q Actuarial Society of Hong Kong 香港精算学会
2i0; b|-= actuarial valuation 精算师估值
HUMy\u84H actuary 精算师
R[14scV ad referendum agreement 暂定协议；有待覆核的协定
]ag{sU@#
ad valorem duty 从价税；按值征税
.'&pw }F ad valorem duty system 从价税制
&XV9_{Hm ad valorem fee 从价费
/* qx5$~ ad valorem tariff 从价关税
w\MWr+4 additional allowance 额外免税额
B~E">}=! additional amount for unexpired risk 未过期风险的额外款额
%W8iC% ~ additional assessable profit 补加应评税利润
:._Igjj$= additional assessment 补加评税
4#}aLP additional commitment 额外承担
Pro?xY$ E) additional commitment vote 额外承担拨款
%g :'6%26 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=%<,
^2o additional dependent parent allowance 供养父母额外免税额
2 F>Y{3& additional provision 额外拨款
=^GP Q _" additional stamp duty 附加印花税
O Bcz'f~ additional tax 补加税罚款；补加税款
6lCpf1>6 @ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
pbEWnx_ adjudged bankrupt 被裁定破产
@!=Ds'MJC adjudicated bankrupt 裁定破产人
#Lpw 8b6 adjudication fee 裁定费；评定印花税额手续费；评估契据费
"T_9_6tH adjudication of bankruptcy 裁定破产；宣告破产
.hu7J M+ adjudication of insolvency 裁定无力偿还债务
pHoHngyi& adjusted actual 经调整的实数；调整后的实数
1Xo0(*O adjusted current assets 经调整的流动资产；调整后的流动资产
I]` RvT adjusted figure 经调整的数字；调整后的数额
CDM6o!ur3 adjusted liabilities 经调整的负债；调整后的负债
i_Hm?Bi!F adjusted loss 经调整的亏损；调整后的亏损
Ij7P -5=< 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
u&#>)h adjusted profit 经调整的利润；调整后的利润
jQ;/ =9 adjusted surplus 经调整的盈余额；调整后的盈余额
EP#2it]0] adjusted value 经调整的价值；调整后的价值
uUg ;v/: adjustment 调整；修订；理算〔保险〕
\894 Jqh adjustment centre 调剂中心
g%l ,a3" adjustment lag 调整过程的时间差距；调整时差
|J,z U6 t adjustment mechanism 调整机制
?/OF=C# adjustment of loss 亏损调整
aaig1#a@1b adjustment process 调整过程；调整程序
]CF-#q}' adjustment range 调整幅度
F| eWHw? t administered exchange rate 受管制汇率
5a izWz Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Tk?uJ IS : administration expenses 行政费用
?)|}gr administration fee 手续费；行政费
]B,tCBt administration in bankruptcy 破产管理
V*b/N administration order 遗产管理令
.p!
DVQ"a administrator 管理人；遗产管理人
EW*sTI3 administrator of the estate 遗产管理人
EjLq&QR. admission of debt 债项承认书
H P.=6bJWi admission of proof 接纳债权证明
l lP
V{ advance 放贷款项；垫付款项；预支款项；预付款项
6 X~ ><r advance account 暂支帐目；预付款帐户
PP$sdmo advance compensation 预付补偿金
i8V\ x> 9 advance from shareholder 股东垫款
8{jXSCP# advance pending reimbursement 预支以待日后付还
\1!Q.V advanced economy 先进经济体系
P)`^rJ6 advancement 预付；预付财产
I FTNr2I advances warrant 垫款令
o6MFMA+vi advancing 贷出
rP4T;Clout adverse balance 逆差
K>DN6{hnV; adverse exchange 逆汇
qUd7O](b=? advertisement addressed to shareholders 在报章刊登的致股东通告
^wolY0p advice for collection 托收通知书
d <}'eBT' advice of drawing 提款通知书；汇票通知书
rJ Jx8)M advice of payment 付款通知
Ab ,^y Advisory Committee [Securities and Futures Commission]
xn3 _ E D 谘询委员会〔证券及期货事务监察委员会〕
@e)}#kN. Advisory Committee on Diversification 经济多元化谘询委员会
N1i pK9a affidavit 誓章；遗产申报誓章
t,7%|
{ affidavit of no receipt 述明无收款的誓章
Y/5M)AyJt affiliate 联号；联营公司；附属公司
}n==^2 affiliated company 附属公司；联号；联营公司
t Ly:F*1i affirmation [estate duty] 非宗教式宣誓〔遗产税〕
gsyOf*Q$ affordability 负担能力
P~trxp=k African Development Bank [AfDB] 非洲开发银行
>} V?GK36 after-acquired property 事后取得的财产
KQPu9f9 after-hours dealing 市后交易
b)I-do+ after-tax profit 税后盈利；税后利润；税后溢利
5!F;|*vC8 agency agreement 代理协议
mU #F> agency expenses 代理机构的开支
Mh7m2\fLbd agency fee 代理费
wD9K\%jIr! Agency Law 《代理法》
X`D2w: agent 代理人；承销人
.gJ2P?
agent of company 公司代理人
(!nkv^] agent's fee 代理人费；经纪费
pt <zyH3Z aggregate 总计；总数；总体数字
u(f aggregate amount 总款额；总额
iqDyE*a aggregate assets and liabilities 总体资产与负债
W"Ip]LJ aggregate at constant price 按固定价格计算的总体数字
bCw{9El!K4 aggregate demand 总需求
kG>jb!e@( aggregate gross position 总持仓量
XGSFG ~d aggregate limit 总限额
KYpS4&Xh aggregate of salaries tax 合计薪俸税
8S1@,O, aggregate performance 总体表现；总体业绩
]rlZP1". aggregate supply 总体供应
-+WAaJ(b aggregate surplus 总盈余
lMY\8eobcB aggregate total 整体总额
huC{SzXM aggregate value 总值；合计价值
K{ P-+( aggregated basis 合计基准
fB$a )~ aggregated net chargeable income 合计应课税入息实额
r wq aggregation 合并计算；合计；总和
Z Ts*Y, aggregation of incomes of husband and wife 夫妇入息合并计算
:TQp,CEa aggregation of property 财产的总和
'8q3ub<\ agio 差价；贴水
sq'm)g Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
s/"bH3Ob9v Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
*O_fw 0jV 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
JH . XZM& Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
f]NLR>$L} 《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》
& BPYlfB1 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<&E}db 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ly%^\jW agreement for a settlement 授产协议
;73S;IPR agreement for assignment 转让协议
(K[{X0T agreement for sale 售卖协议；买卖协议
W3.[d->X agreement for sale and purchase 买卖协议
=z# trQ{ agreement for the payment of interest 支付利息协议
,%9XG077 agreement for the repayment of money 还款协议
%ztZ#h~g agreement of reinsurance 再保险协议
8:TX9`, Agricultural Bank of China 中国农业银行
SP%X@ ~d air passenger departure tax 飞机乘客离境税
lM\dK)p21O Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
"^4*,41U airport tax 机场税
[edF'7La alcohol duty 酒精税
S F)$b alienation 让与；让渡；转让
x@
=p alimony 生活费；赡养费
|ty&}'6C All Ordinaries Index [AOI] 所有普通股指数
(@^9oN~} all risks 全险；综合险
1`8s
"T All Sales Record for Stock Market 《股票市场成交报告》
&[d'g0pF Allied Capital Resources Limited 新联财务有限公司
hCQOwk# all-items index [Consumer Price Index] 总指数〔消费物价指数〕
$wM..ee allocation letter 拨款信件
,Q"'q0hM= allocation of fund 分配款项；预留款项
#ZZe*B!s_ allocation of profit 利润分配；溢利分配
e i=
4u' allocation warrant 拨款令
x]7:MG$ allotment 分配；配股
W et0 qt] allotment notice 股份配售通知；配股通知
;u2[Ww~k allotment of shares 股份分配
,k J'_mq allowable 可获宽免；免税的
Q `bXsH allowable business loss 可扣除的营业亏损
VD.TosVeWo allowable expenses 可扣税的支出
ci;2XLAM allowance 免税额；津贴；备抵；准备金
R2) @Q allowance for debts 债项的免税额
vC,F E
)' allowance for depreciation by wear and tear 耗损折旧免税额
kQ=bd{a6 allowance for funeral expenses 殡殓费的免税额
}%XB*pz Q allowance for inflation 为通货膨胀而预留的款项；通胀准备金
m'2 F#{ allowance for repairs and outgoings 修葺及支出方面的免税额
s)]Z*#ZZ allowance to debtor 给债务人的津贴
&k3'UN!&Ix alteration of capital 资本更改
)2X ng_, alternate trustee 候补受托人
6p/g vp Z amalgamation 合并
`~( P ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Y[8w0ve- g ambit of charges 征税范围；收费范围
n3{m
"h3 amended valuation 经修订的估值
Fi{~UOZg American Commodities Exchange 美国商品交易所
C]UBu-]#S American Express Bank Limited 美国运通银行
zO> N 3pMv American Stock Exchange 美国证券交易所
$;*YdZ`q amortization 摊销
lv}U-vK amount due from banks 存放银行同业的款项
JH!qGV 1 amount due from banks abroad 存放海外银行同业的款项
+P6#7.p` Z amount due from holding companies 控股公司欠款
qR < amount due from local banks 存放本港银行同业的款项
`$`:PT\Zv4 amount due to banks 银行同业的存款
mQ#@"9l% amount due to banks abroad 海外银行同业的存款
x+5Q}u x'G amount due to holding companies 控股公司存款
)61CrQiY amount due to local banks 本港银行同业的存款
O?@1</r ^ amount due to outport banks 外埠银行同业的存款
&)Z8Qu amount for note issue 发行纸币的款额
~c!zTe amount of bond 担保契据的款额
c1/G yq amount of consideration 代价款额
s<qSelj amount of contribution 供款数额
#;juZ*I amount of indebtedness 负债款额
32:, g4!~6 amount of principal of the loan 贷款本金额
c>K/f7 amount of rates chargeable 应征差饷数额
L}A R{ amount of share capital 股本额
l1c& a[M) amount of sums assured 承保款额
49
3ik amount of variation 变动幅度
e%G- +6 amount of vote 拨款数额
\{da|n - amount payable 应付款额
~U8#Iq1 amount receivable 应收款额
CzzG Amsterdam Stock Exchange 阿姆斯特丹证券交易所
VO(Ck\i} analysis 分析
^g[\.Q ancillary risk 附属风险
*NV`6?o@6 annual account 周年帐目；周年帐目报表；年度决算；年结
<E@ 7CG.= annual accounting date 年结日期
UVu"meZX annual allowance 每年免税额；年积金；年度津贴；年津
u7j-uVG annual balance 年度余额
0s0[U annual disposable income 每年可动用收入
/db?ltb annual estimates 周年预算
|]A{8BBC annual fee 年费
s Nv T0 annual general meeting 周年大会
(Wq9YDD@ annual growth rate 年增率；每年增长率
TFxb\ annual long-term supplement 长期个案每年补助金
h9+ylHW_cp annual pensionable emolument 可供计算退休金的年薪
ENC_#- 1x annual report 年报
QVn0!R{ Annual Report on the Consumer Price Index 《消费物价指数年报》
;~]&$ 2sk annual return 周年报表；周年申报表；每年报税表格
wt2S[:!p Annual Return Rules 《周年报表规则》
*"fg@B5 annual review of consumer prices 每年消费物价回顾
Q77qrx3 annual roll-forward basis 逐年延展方式
Pms3X annual salary 年薪
S$+ v? Y`) annual statement 年度报表；年度决算表
2+=|!+f 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
'dWJ#9C annuitant 年金受益人
qsvUJU annuity 年金
#-'}r}1ZT annuity contract 年金合约
{'DP/]nK annuity on human life 人寿年金
%\~;I73 antecedent debt 先前的债项
, ;+\!'lS ante-dated cheque 倒填日期支票
Q lb@A z anticipated expenditure 预期开支
=~=/ d q anticipated net profit 预期纯利
dt`L}Yi anticipated revenue 预期收入
"rX=G= anti-inflation measure 反通货膨胀措施
u/.s rK!K anti-inflationary stance 反通货膨胀立场
@O45s\4-* apparent deficit 表面赤字
OM4s.BLY apparent financial solvency 表面偿债能力
Dx <IS^>i apparent partner 表面合伙人
W77JXD93 application for personal assessment 个人入息课税申请书
5?O/Aub application of fund 资金应用
p1?}"bHk application to release as liquidator and to destruct the books of accounts and documents
22BJOh
申请免除清盘人职务及毁灭帐簿与文件
Y~vTF OI appointed actuary 委任精算师
SAH\'v0 appointed auditor 委任核数师；委任审计师
*<Ddn&_ appointed trustee 委任的受托人
Xx '>5d> appointer 委任人
(Wx)YI apportioned pro rata 按比例分摊
k oHY
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m Ksj7 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
pM46I" apportionment formula 分摊方程式
) F~> apportionment of estate duty 遗产税的分摊
%M`|0g}! appraisal 估价；评估
&\"fH+S appreciable growth 可观增长
xJ"Zg ]d{ appreciable impact 显着影响
%I.{umU appreciable increase 可观增长
!8L
Ql} appreciation 增值；升值
9Np0<e3p appreciation against other currencies 相对其他货币升值
F}AbA pTv appreciation of the exchange value of Hong Kong dollar 港元汇值上升
$U8a p4EXM appreciation tax 增值税
|E~X]_Y appropriation 拨款；拨用；拨付
'I<j`)4`d appropriation account 拨款帐目
K[kmfXKu Appropriation Bill 拨款法案
O ,>&w5 appropriation-in-aid system 补助拨款办法
*
QR7t:([ approved assets 核准资产
SRD&Uf0M approved basket stock 认可一篮子证券
U3V<ITZI8t approved budget 核准预算
; Q 6:# approved charitable donation 认可慈善捐款
kdHql>0 approved charitable institution 认可慈善机构
?Tl@e approved currency 核准货币；认可货币
B_&PK7vA approved estimates 核准预算
gK<- * v approved estimates of expenditure 核准开支预算
b>7ts_b approved overseas insurer 核准海外保险人
V")Q4h{ approved overseas trust company 核准海外信托公司
<=-\so( approved pooled investment fund 核准汇集投资基金
z8!u6odu % approved provident fund scheme 认可公积金计划
)KuvG:+9W approved provision 核准拨款
K$]QzP XS approved redeemable share 核准可赎回股份
Yq
Fzbm{\ approved regional stock 认可地区性证券
u#,]>; approved retirement scheme 认可退休金计划
C\; 8l}t approved subordinated loan 核准附属贷款
G 6, 8Xwk arbitrage 套戥；套汇；套利
E+)Go-rS( arbitrageur 套戥者；套汇者
w7D:0SGD arbitrary amount 临时款项
bn`zI~WS arrangement 措施；安排；协定
H<xC%/8 arrears 欠款
mTPj@F> arrears of pay 欠付薪酬
L%0lX$2&\ arrears of revenue 逾期未收税款；逾期未收的帐项
<S}qcjG articles of association 组织章程；组织细则；组织章程细则
)2$_:Ek Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
5oKc=i X_3 ascertainment of profit 确定利润
@Y,F&8a$ "Asia Clear" “亚洲结算系统”
[o.zar82 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
_+N^yw ,r* Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
vck$@3* Asian Development Fund [ADF] 亚洲发展基金
c P1jw%3P Asian dollar bond 亚洲美元债券
~ YK <T+ Asian dollar market 亚洲美元市场
$Y`aS^IW Asian dollar rate 亚洲美元利率
zvf]}mNx Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
z~ H Gc"~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
) ziQ=k6d6 asked price 沽盘；喊价；索价；卖方报价
' XF `&3 i assessable income 应评税入息
O0~d6Ba assessable loss 应评税亏损
/pU6trIM assessable profit 应评税利润
JB+pFBeY assessable value 应评税值
{K:Utdu($q assessed profit 估定利润
5u46Vl{ assessed value 经评估价值
IR
LPUP assessment 评税；评定；估价；评税单
i .N1Cvp& assessment number 评税编号；估价编号
\ V>%yl{8 assessment of additional tax 补加税评税
Hl;p>>n assessment of performance 业绩评估；实绩评价
ymZ/(:3_ Assessor 评税主任
B`scuLl3 asset price bubbles 资产价格泡沫
{^W,e ^: asset-backed securities 具资产保证的证券
a<wZv-\Vau assets accretion 资产增值
GC[{=]}9U assets and liabilities 资产与负债
$3'+V_CZ3 assets betterment statement 资产递增表；资产改进表
+q/h:q.TV assets lending 实物放款；有抵押贷款
2 ?T:RB} assets of the company passing on the death 死者去世时转移的公司资产
4w( vRe assets pledged as security for liabilities 用作负债抵押的资产
0Qp'} _ assets portfolio 资产投资组合
CFm1c1%Hg assets price 资产价格
?@?a} assets quality 资产质素
Wi?%)hur assets realization 资产变现
&f W=5' assets refinancing arrangement 资产再集资安排
nV3
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7V {"!V5 assets situated outside Hong Kong 在香港以外地方的资产
K$cIVsfr assets stripping 削减资产；拆卖资产
yim$y, =d assets value 资产值
9JV
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Kk>qgi$ assignment 转让；转让书；转让契
g&3# 22z assignment of interest 权益转让
b8Rh|"J)d assignment of letters patent and trade mark 专利证书及商标转让
*ZR@ z80i assignment of property 物业转让；物业转让书
e=l5j"gq assignment right 转让权
0? us]lx assignor 转让人
` G=L07 associate 有联系的人；有关连人士；相联者；合伙人；联系人
d?M!acB Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
nRB>[l G associate member 附属会员
6
2 `P K+ associated body corporate 相联法人团体
r!$NZ2I associated company 相联公司；联属公司
Q 95 associated corporation 相联法团
$SzCVWS Association of Chartered Certified Accountants [ACCA] [United Kingdom]
z|]o M#Gt 公认会计师公会〔英国〕
iQ ! Association of Futures Exchange Brokers 香港期货经纪协会
H='9zqYZ<W Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
/QXs-T}d association of underwriters 承保人组织
fuD1U}c assumption of control 接管
[k~+(. 2I assurance 担保；保险；转易；转易书
k,R~ oSA'n assurance of interest 权益的转易
ab aQJ| at 19XX price 按一九ＸＸ年价格计算
VuMDV6^Z at a discount 按赔价计算；按贴水价格计算；打折扣
re M at a premium 按溢价计算；按升水价格计算
:.S41S at call 通知付款；按通知
R;E"Qdt at constant market price 按固定市价计算
l?JO 8^Nn at constant price 按固定价格计算
^s@*ISY at cost 按成本计算
an=+6lIl at current market price 按当时市价计算；按现时市价计算
380-> at current price 按当时价格计算；按现时价格计算
QR5,_wJ& at factor cost 按要素成本计算；按生产要素成本计算
rF'^w56 at money-of-the-day price 按付款当日价格计算
V 1`5D7Z at or better 按指定或较佳价位〔买卖指令〕
r$r&4d Y at par 按面值计算；平价
*2Vp4 at sight 见票即付
)YnI !v2T at the close 按收市盘
6PJJ?}P^1 at the opening 按开市盘
W l !!5\ attestation 见证；见证条款
]\a\6&R at-the-money option 平价期权
siRnH(^ J attorney 受权人；受托代表人
lNaez 3 attornment 新拥有人承认书
qsft*& attributable profit 可归属利润
< R|)5/9 attributable share value 可归属股份价值
?|">), Auckland Stock Exchange 奥克兰证券交易所
u_4:#~b auction 拍卖
c#n4zdQd]5 auctioneer 拍卖商
b>bgUDq audit 审计；核数
T^'*_*m Audit Commission 审计署
b
5F4+ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Q+N7:o!;<b 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〕
TRk
?8 audit review 帐目审查
?v"K1C1. Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
5DkK'tCI9Z audited account 审计帐目；经审计的帐目
IYfV~+P audited annual account 经审计的周年帐目
+Q SxYV audited balance sheet 经审计的资产负债表
G>=9gSLM auditor 核数师；核数主任；审计师
^I(oy.6?=p auditor's certificate 核数师证明书；审计师证明书
*or2 auditor's report 核数师报告；审计师报告
;!l*7}5X= Aussie bond 澳元债券
vz;7} Zj] austerity budget 紧缩预算
,30FGz^i Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
K2x6R Australia All Ordinaries Index 澳洲所有普通股票指数
]k'#g Z$ Australian Dollar [AUD] 澳元
R<n8M"B Australian Options Market 澳大利亚期权市场
zj~nnfoys Australian Securities Commission 澳洲证券事务监察委员会
.Bb$ j= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
'A@qg^e:` Australian Stock Exchange 澳大利亚证券交易所
}g>dn Austrian Schilling [ATS] 奥地利先令
zB #_:(1qK authentication 认证；鉴证
c!\.[2n authority to purchase 委托购买证；委购书
:"M9*XeHO authorization 认可；核准；授权；授权书
Y|%anTP authorization by direction 指示授权
U6c)"^\ authorization by instruction 指令授权
D '7A2 f authorization by warrant 令状授权
8%;}LK authorization of unit trust 单位信托的认可
Ne & Xf authorized agent 指定代理人
hH <6E authorized capital 法定资本
y 2z{rd authorized clerk 出市员
i{TIm}_\ authorized dealer 认可交易商
m0=cMVCA! authorized financial institution 认可财务机构
`Mg8]H ~ authorized fund 认可基金
opm?':Qst authorized fund house 获授权的基金公司；认可基金公司
E:08%4O authorized institution 认可机构
%/UV_@x& authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
+<pVf%u5 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
%==G+S{ authorized insurer 获授权保险人；获认可承保人
#d7N| 9_ authorized investment 特准投资项目
u|(Ux~O
authorized person 获授权人
;M }itM authorized representative 获授权代表
qq
OxTG] authorized share capital 法定股本
8h* t55 automated quotation system 自动报价系统
tl DY k Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
gO+\O 自动交易系统〔香港期货交易所有限公司〕
{I4% automatic adjustment mechanism 自动调整机制
"/Y<G automatic adjustment system 自动调整系统
WHp97S'd Automatic Clearing House 自动票据交换所
Xl#Dw bx automatic exchange rates accumulation system 自动化汇率累集系统
ec`bz "1 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
8$\Za,)g automatic teller machine [ATM] 自动柜员机
bAdiA2VF' autopay 自动转帐
hdo&\Q2D8 available assets 可用资产
2Oyy`k
available fiscal reserve 现存财政储备
Dt
W*n1B t available profit 可用利润
g.9L)L Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
St6aYK average 平均；平均数；海损
;xfO16fNk average basic salary 平均基本薪金
ovo/!Y J2 average consumer expenditure 平均消费开支；一般消费开支
QS^~77q average cost 平均成本
nt=x]wEC average cost of land production 增辟土地平均成本
:-)GNf yGz average daily turnover 平均每日成交额
88
{1mA,v average daily wage rate 平均每日工资率
Mal <iNN average expenditure pattern 平均开支模式
uG;?vvg> average growth rate 平均增长率
eI^gV'UK average net fixed assets 固定资产平均净值
(qUK 7$ average of relatives 相对价格平均数
{J2#eiF average price 平均价格
e8oK n& average propensity to consume 平均消费倾向；一般消费倾向
sm1;MF]/u average propensity to save 平均储蓄倾向；一般储蓄倾向
"qawq0P8Z average rate 平均率
s
D_ G)c average revenue 平均收入；平均收益
A#(`9 average stock 平均库存；平均存货
X'f)7RbT average yearly rent 平均年租
L=RGL+f1 _ avoidance of double taxation 避免双重课税
E tx`K5Tr] avoidance of tax 避税
