A:
#r$cyV!k A share Ａ股；甲类股份
i 6R~`0>Q abatement of tax 减税；减扣免税额
vN Vox0V ABN AMRO Bank N.V. 荷兰银行
q6@Lp^f above-the-line expenditure 线上项目支出；经常预算支出
A mvEf above-the-line receipt 线上项目收入；经常预算收入
}\hVy(\c ABSA Asia Limited 南非联合亚洲有限公司
x`U^OLV absolute change 绝对数值变更
d+<G1w& z absolute expenditure 实际开支
tW.9yII absolute guideline figure 绝对准则数字
26e]`]!SU absolute interest 绝对权益
8G9s<N}5&u absolute order of discharge 绝对破产解除令
{mm)ay|M absolute profit margin 绝对利润幅度
Bz^j w>1b absolute value 实值；绝对值
C'G/AU absolutely vested interest 绝对既得权益
\<.+rqa ! absorbed cost 已吸收成本；已分摊成本
# Nk;4 :[ absorption 吸收；分摊；合并
*7:>EP absorption rate 吸收率；摊配率；分摊率
N c1"g1JR ACB Finance Limited 亚洲商业财务有限公司
>/g#lS 5 acceptable form of reciprocity 合理的互惠条件
+"x,x acceptable rate 适当利率；适当汇率
:C7_J p*Qv acceptance agreement 承兑协议
LVX[uWEM acceptance for honour 参加承兑
d<% z
1Dj2 acceptor 承兑人；接受人；受票人
B%"
d~5Y acceptor for honour 参加承兑人
$}RJ,%~'x accident insurance 意外保险
bG 7O Accident Insurance Association of Hong Kong 香港意外保险公会
cq5jP Z} accident insurance scheme 意外保险计划
1G"z<v
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;}7Rjl# accommodation 通融；贷款
E08 klC0 accommodation bill 通融票据；空头票据
>x/z7v?^I accommodation party 汇票代发人
Bs13^^hu account balance 帐户余额；帐户结余
SlgN&{ Bk account book 帐簿
-5
R D)(d account collected in advance 预收款项
c cNd'2P account current book 往来帐簿
|) nZ^Cc account of after-acquired property 事后取得的财产报告
zxJ]" N account of defaulter 拖欠帐目
1=t>HQ account payable 应付帐款
}]e-{C} account payee only [A/C payee only] 只可转帐；存入收款人帐户
? Fi=P# account receivable 应收帐款
]|!OP account receivable report 应收帐款报表
F{Z~ R
account statement 结单；帐单；会计财务报表
}e !x5g account title 帐户名称；会计科目
N+++4; accountant's report 会计师报告
! _f9NK Accountant's Report Rules 会计师报告规则
YT8vP~ accounting and auditing procedure 会计与审计程序；会计与核数程序
5}:-h> Accounting Arrangements 《会计安排》
? u -|> N> accounting basis 会计基础
PbW(%7o(t accounting by Official Receiver 破产管理署署长呈交的帐目
=V-A@_^!c Accounting Circular 《会计通告》
a,xycX:U accounting class 会计类别
ks"|}9\%< accounting date 记帐日期；会计结算日期
S-Wz our, accounting for money 款项核算
%kv0We fs Accounting Officer 会计主任
R,gR;Aarw accounting period 会计报告期；会计期
\Np xv accounting policy 会计政策；会计方针
mIurA?&7! accounting practice 会计惯例
^]7}YF2| accounting principle 会计准则
(^s>m ,h accounting record 会计记录
O9vQp accounting report 会计报告
5pj22 s Accounting Services Branch [Treasury] 会计事务部〔库务署〕
E'G4Y- Accounting Society of China 中国会计学会
N8k00*p65 accounting statement 会计报表
6 2'j!"xv accounting system 会计制度；会计系统
H#NCi~M> 3 accounting transaction 会计事项；帐务交易
%4eP c- accounting treatment 会计处理
gMY1ts}Z accounting year 会计年度
Lilr0|U+ accretion 增值；添加
M|6A0m#Q accrual 应计项目；应累算数目
b8~B azk accrual basis 应计制；权责发生制
C3*gn}[ accrual basis accounting 应计制会计；权责发生制会计
I2TaT(e\ accrue 应累算；应计
d_CKP"TA accrued benefit 应累算利益
0>C T=(A accrued charges 应计费用
M%Ji0 v38 accrued cumulative preference share dividend 应累算的累积优先股股息
JM=JH
51` accrued expenses 应累算费用
GYJ80k| accrued interest payable 应付利息；应计未付利息
MJOz.=CbhR accrued interest receivable 应收利息；应计未收利息
;hY S6 accrued right 累算权益
cU;iUf accruing profit 应累算的利润
} M1`di4e accumulated fiscal reserve 累积财政储备
'3_]Gu-D accumulated profit 累积利润；滚存溢利
* vflscgt accumulated reserve 累积储备
j:5=s%S accumulation of surplus income 累积收益盈余
gGr^@=;YC acquired assets 既得资产
PfreAEv, acquisition 收购；购置；取得
*i]=f6G acquisition cost 购置成本
V@R rn <l acquisition expenses 购置费用
E^Q lJ8 acquisition of 100% interest 收购全部股权
#OIcLEn% acquisition of control 取得控制权
aEM %R<e acquisition of fixed assets 购置固定资产
s}j{#xT acquisition of shell “买壳”
A9f)tqbc acquisition price 收购价
u xW~uEh act of God 天灾
Z9MdD>uwi acting partner 执事合伙人
%C$ % !C active market 买卖活跃的市场；交投畅旺的市场；旺市
kgnm Guka active partner 积极参与的合伙人
?!9 )q.bW active trading 交投活跃
yOphx07 ( actual circulation 实际流通
!u_Y7i3^ actual cost 实际成本
}lh I\q actual expenditure 实际开支；实际支出
&S( .GdEf actual income 实际入息；实际收入；实际收益
VSrr`B
actual market 现货市场
}2< r, actual price 现货价；实际价格
Ans cr actual profit 实际利润
[K9'<Qnu actual quotation 实盘；实际价位；实际报价
KAC6Snu1 actual year basis 按实际年度计算
I Ob*GTb actuals 实货
:E _g"_ actuarial investigation 精算调查
z*kutZ:6Y actuarial principle 精算原则
MNC*Gl j= actuarial report 精算师报告
CsT F Actuarial Society of Hong Kong 香港精算学会
9;_sC actuarial valuation 精算师估值
1nQWW9i actuary 精算师
\Kl+ 5% L ad referendum agreement 暂定协议；有待覆核的协定
?3*l{ [@J ad valorem duty 从价税；按值征税
z54EG:x.7^ ad valorem duty system 从价税制
2@9Tfm (= ad valorem fee 从价费
dls
ss\c^M ad valorem tariff 从价关税
LO
< additional allowance 额外免税额
zhpx"{_ additional amount for unexpired risk 未过期风险的额外款额
*RXbc~
H additional assessable profit 补加应评税利润
L!rw [x additional assessment 补加评税
L{hnU7 sY additional commitment 额外承担
VTG9$rQZ additional commitment vote 额外承担拨款
n;( \5{a additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
]F; f`o additional dependent parent allowance 供养父母额外免税额
o=21|z additional provision 额外拨款
qp/v^$EA additional stamp duty 附加印花税
BnCbon ) additional tax 补加税罚款；补加税款
.C&ktU4 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
SF&BbjBE0 adjudged bankrupt 被裁定破产
*"D3E7AO adjudicated bankrupt 裁定破产人
5"HV BfFk adjudication fee 裁定费；评定印花税额手续费；评估契据费
?*E'^~,H) adjudication of bankruptcy 裁定破产；宣告破产
t"k*PA adjudication of insolvency 裁定无力偿还债务
- M[$Z y ^ adjusted actual 经调整的实数；调整后的实数
G]fRk^~ adjusted current assets 经调整的流动资产；调整后的流动资产
29!q!g | adjusted figure 经调整的数字；调整后的数额
? %`@ub $ adjusted liabilities 经调整的负债；调整后的负债
w S4.8iJ adjusted loss 经调整的亏损；调整后的亏损
RT) d ]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
<z]cyXv/ adjusted profit 经调整的利润；调整后的利润
J13>i7]L% adjusted surplus 经调整的盈余额；调整后的盈余额
hJDi 7P adjusted value 经调整的价值；调整后的价值
:Qumb adjustment 调整；修订；理算〔保险〕
>iD )eB adjustment centre 调剂中心
#gp,V#T adjustment lag 调整过程的时间差距；调整时差
MKy[hT: adjustment mechanism 调整机制
zY,r9<I8_x adjustment of loss 亏损调整
)6+eNsxMlC adjustment process 调整过程；调整程序
_C(m<n adjustment range 调整幅度
c}y [[EX administered exchange rate 受管制汇率
!X"K =zt" Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
<( -3_s6- administration expenses 行政费用
!OA]s%u administration fee 手续费；行政费
}&n<uUD H administration in bankruptcy 破产管理
BB~OqZIP administration order 遗产管理令
D&}3$ 7> administrator 管理人；遗产管理人
Uc_'(IyO administrator of the estate 遗产管理人
Z7_m)@%;kk admission of debt 债项承认书
JS*m65e admission of proof 接纳债权证明
um4yF*3b9 advance 放贷款项；垫付款项；预支款项；预付款项
`0P$#5? advance account 暂支帐目；预付款帐户
3=Cc.a/3 advance compensation 预付补偿金
oXxCXO,q advance from shareholder 股东垫款
& e;=cAXG advance pending reimbursement 预支以待日后付还
F{eU" ;D advanced economy 先进经济体系
G`\ f advancement 预付；预付财产
Xb{
[c+. advances warrant 垫款令
(x VsDAp=@ advancing 贷出
|P -8HlOr adverse balance 逆差
E_8\f_%wK adverse exchange 逆汇
blTo5N LX advertisement addressed to shareholders 在报章刊登的致股东通告
1E73i_L advice for collection 托收通知书
9[m6Li advice of drawing 提款通知书；汇票通知书
mf}O-Igte advice of payment 付款通知
t ?9v^vFR Advisory Committee [Securities and Futures Commission]
Q\ cjPc0y 谘询委员会〔证券及期货事务监察委员会〕
~.UrL(l= Advisory Committee on Diversification 经济多元化谘询委员会
4eikLRD, affidavit 誓章；遗产申报誓章
0%m)@ukb affidavit of no receipt 述明无收款的誓章
$% 1vW=d affiliate 联号；联营公司；附属公司
<Wp
QbQM affiliated company 附属公司；联号；联营公司
ow_djv:, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Bx/L<J@ affordability 负担能力
`e(vH`VZ African Development Bank [AfDB] 非洲开发银行
Xlb0/T<g! after-acquired property 事后取得的财产
.Fnwm} after-hours dealing 市后交易
UEozAY after-tax profit 税后盈利；税后利润；税后溢利
9G+V;0 Q agency agreement 代理协议
H&]gOs3So agency expenses 代理机构的开支
yi l[gPy4B agency fee 代理费
SE),":aY Agency Law 《代理法》
``OD.aY^s agent 代理人；承销人
'bo~%WA]n agent of company 公司代理人
X LL/4 ) agent's fee 代理人费；经纪费
|!"2fI aggregate 总计；总数；总体数字
Iz
;G*W18 aggregate amount 总款额；总额
#B:hPZM1 aggregate assets and liabilities 总体资产与负债
O2BW6Wc aggregate at constant price 按固定价格计算的总体数字
91$]Qg,lB aggregate demand 总需求
%,Ap7X3:QT aggregate gross position 总持仓量
:{ oZ ~< aggregate limit 总限额
~-PjW#J% aggregate of salaries tax 合计薪俸税
:cGt#d6 aggregate performance 总体表现；总体业绩
{K9/H qH aggregate supply 总体供应
_>9.v%5cs( aggregate surplus 总盈余
Ti'}MC+0 aggregate total 整体总额
-u? S=h} aggregate value 总值；合计价值
!!Aj<*% aggregated basis 合计基准
|7X:Tf J aggregated net chargeable income 合计应课税入息实额
`;)\u aggregation 合并计算；合计；总和
ik!..9aB aggregation of incomes of husband and wife 夫妇入息合并计算
"
t7M3i_ aggregation of property 财产的总和
.!G94b agio 差价；贴水
xA9:*>+ > 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》
>lBD<;T Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
q* 2 N{ 《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》
g _G6~-.9I Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
e_V O3" 《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》
%-<'QYYP Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
#/I[Jqf 《香港政府和大韩民国政府关于相互促进和保护投资协定》
]|sAK%/ agreement for a settlement 授产协议
nv0]05.4 agreement for assignment 转让协议
aBNZdX]vzO agreement for sale 售卖协议；买卖协议
PJ2qfYsH=> agreement for sale and purchase 买卖协议
Pv<24:a o agreement for the payment of interest 支付利息协议
t
0-(U\ agreement for the repayment of money 还款协议
F$^Su<w5l agreement of reinsurance 再保险协议
6e _dJ=_ Agricultural Bank of China 中国农业银行
L5qwWvbT air passenger departure tax 飞机乘客离境税
-.T&(&>^ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
%/YcL6o( airport tax 机场税
j%y$_9a7 alcohol duty 酒精税
6 $ Gep alienation 让与；让渡；转让
40|,*wi alimony 生活费；赡养费
<x&%~6j All Ordinaries Index [AOI] 所有普通股指数
Tp0b S all risks 全险；综合险
5cEcTJL[C All Sales Record for Stock Market 《股票市场成交报告》
Y_]De3:V0B Allied Capital Resources Limited 新联财务有限公司
1!.(4gV all-items index [Consumer Price Index] 总指数〔消费物价指数〕
k i Ra+w: allocation letter 拨款信件
CYKr\DA allocation of fund 分配款项；预留款项
jiYmb8Q4D allocation of profit 利润分配；溢利分配
ZKXo-~=> allocation warrant 拨款令
!>>f(t4 allotment 分配；配股
.VkbYK allotment notice 股份配售通知；配股通知
Dgx8\~(E' allotment of shares 股份分配
'w14sr% allowable 可获宽免；免税的
1*dRK6 allowable business loss 可扣除的营业亏损
7{xh 8#m allowable expenses 可扣税的支出
k<cgO[m allowance 免税额；津贴；备抵；准备金
K X}Rr 7a allowance for debts 债项的免税额
HgBGV0 allowance for depreciation by wear and tear 耗损折旧免税额
&m[Qn!>i6 allowance for funeral expenses 殡殓费的免税额
Wy ZL9 K{? allowance for inflation 为通货膨胀而预留的款项；通胀准备金
> ]8a 3x allowance for repairs and outgoings 修葺及支出方面的免税额
"3<da* D1 allowance to debtor 给债务人的津贴
Zr-U&9.` alteration of capital 资本更改
Rcawc
Y alternate trustee 候补受托人
JXw^/Y$ amalgamation 合并
~j-cS
J3 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
!H 2QjW ambit of charges 征税范围；收费范围
+Y
V|ij amended valuation 经修订的估值
o ,xxh American Commodities Exchange 美国商品交易所
h(F<h_ American Express Bank Limited 美国运通银行
'(dz"PL. American Stock Exchange 美国证券交易所
QMsHC%l3b amortization 摊销
lt_']QqU amount due from banks 存放银行同业的款项
Q7g>4GZC amount due from banks abroad 存放海外银行同业的款项
5bA)j!#)|X amount due from holding companies 控股公司欠款
TO-n D> amount due from local banks 存放本港银行同业的款项
J!5v~<v?- amount due to banks 银行同业的存款
P<Zh XN' amount due to banks abroad 海外银行同业的存款
lw :`M2P, amount due to holding companies 控股公司存款
rvyr xw%[ amount due to local banks 本港银行同业的存款
NNF>Xa`9, amount due to outport banks 外埠银行同业的存款
e {KByFl amount for note issue 发行纸币的款额
)LdyC`S\c amount of bond 担保契据的款额
.-JCwnP amount of consideration 代价款额
Z(ZiFPx2Z amount of contribution 供款数额
?]rPRV amount of indebtedness 负债款额
b ]7GmRekl amount of principal of the loan 贷款本金额
/RyR>G! amount of rates chargeable 应征差饷数额
@?[1_g_'P amount of share capital 股本额
!=y] Sv~h amount of sums assured 承保款额
^+
wD43 amount of variation 变动幅度
r)T: 7zy amount of vote 拨款数额
W;1| +6x amount payable 应付款额
4pln5v= amount receivable 应收款额
Qjnd6uv{I Amsterdam Stock Exchange 阿姆斯特丹证券交易所
[j"9rO" + analysis 分析
*#TYqCc +g ancillary risk 附属风险
jM &r{^( annual account 周年帐目；周年帐目报表；年度决算；年结
E( h<$w8s annual accounting date 年结日期
TI !a )X annual allowance 每年免税额；年积金；年度津贴；年津
fi+R2p~vs annual balance 年度余额
~h" /Tce annual disposable income 每年可动用收入
5"/J^"!h annual estimates 周年预算
.7
asW ( annual fee 年费
2jbIW* annual general meeting 周年大会
$46{<4. annual growth rate 年增率；每年增长率
-!)xQvagD. annual long-term supplement 长期个案每年补助金
!I\!;b annual pensionable emolument 可供计算退休金的年薪
&h~Xq^ annual report 年报
4HAp{a1 Annual Report on the Consumer Price Index 《消费物价指数年报》
\3Q&~j annual return 周年报表；周年申报表；每年报税表格
h!# :$|Q Annual Return Rules 《周年报表规则》
Sggq3l$Qc annual review of consumer prices 每年消费物价回顾
0oh]61g C annual roll-forward basis 逐年延展方式
i%{3W:!4t annual salary 年薪
Z--@.IYoJ annual statement 年度报表；年度决算表
#UtFD^h Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
`y+-H|%? annuitant 年金受益人
WO6/X/#8 b annuity 年金
Lw'9 annuity contract 年金合约
fA=#Fzk 2 annuity on human life 人寿年金
n$aA) "A # antecedent debt 先前的债项
'&99?s`u ante-dated cheque 倒填日期支票
xcJ `1*1N anticipated expenditure 预期开支
5*\\J&H anticipated net profit 预期纯利
k Sc{^-<R anticipated revenue 预期收入
A!vCb
8(TX anti-inflation measure 反通货膨胀措施
+p8BGNW, anti-inflationary stance 反通货膨胀立场
P"lBB8\eku apparent deficit 表面赤字
Fxc)}i` apparent financial solvency 表面偿债能力
dDDGM:] apparent partner 表面合伙人
j ,d*?'X application for personal assessment 个人入息课税申请书
X1tXqHJF} application of fund 资金应用
o&hIHfZri application to release as liquidator and to destruct the books of accounts and documents
Jd,)a#<j 申请免除清盘人职务及毁灭帐簿与文件
9]'($:LF08 appointed actuary 委任精算师
>\ u<&>i appointed auditor 委任核数师；委任审计师
}YOL"<,:o appointed trustee 委任的受托人
S?{ /hy appointer 委任人
.d?%;2*{q apportioned pro rata 按比例分摊
`mH %!{P apportionment 分配；分摊
K\^ 0_F K Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
l/y]nw apportionment formula 分摊方程式
0GDvwy D1 apportionment of estate duty 遗产税的分摊
m u W!x Y appraisal 估价；评估
Ro=AADv@ appreciable growth 可观增长
WhBpv(q}. appreciable impact 显着影响
93IFcmO.H@ appreciable increase 可观增长
z^nvMTC appreciation 增值；升值
j %V["?) appreciation against other currencies 相对其他货币升值
)c/Fasfg[P appreciation of the exchange value of Hong Kong dollar 港元汇值上升
|KY EK| appreciation tax 增值税
"&Qctk`<P appropriation 拨款；拨用；拨付
?8, %LIQ? appropriation account 拨款帐目
<As9>5|% Appropriation Bill 拨款法案
g`k?AM\ appropriation-in-aid system 补助拨款办法
a4gi,pz$] approved assets 核准资产
]ALc;lb-} approved basket stock 认可一篮子证券
rs=q!
P"u[ approved budget 核准预算
Q HBtWQgS approved charitable donation 认可慈善捐款
GO! uwo: approved charitable institution 认可慈善机构
fWGOP~0 approved currency 核准货币；认可货币
W
YW|P2* approved estimates 核准预算
o$.e^XL
approved estimates of expenditure 核准开支预算
x\s,= n3z approved overseas insurer 核准海外保险人
nsb4S { approved overseas trust company 核准海外信托公司
I1 U7.CT approved pooled investment fund 核准汇集投资基金
6
fz} approved provident fund scheme 认可公积金计划
k;dXOn approved provision 核准拨款
z5Qs @dG approved redeemable share 核准可赎回股份
.7ayQp approved regional stock 认可地区性证券
/q\_&@ approved retirement scheme 认可退休金计划
~n!!jM:N approved subordinated loan 核准附属贷款
Wk4.%tpeO7 arbitrage 套戥；套汇；套利
G+*cpn arbitrageur 套戥者；套汇者
B6}FIg) arbitrary amount 临时款项
Dbx~n#n G arrangement 措施；安排；协定
<uP^-bv;( arrears 欠款
f]8I64 arrears of pay 欠付薪酬
]J2:194 arrears of revenue 逾期未收税款；逾期未收的帐项
lo&# (L+2 articles of association 组织章程；组织细则；组织章程细则
W&"|} Pi/ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$mA5@O~C5\ ascertainment of profit 确定利润
IB9%QW"0 "Asia Clear" “亚洲结算系统”
nL]^$J$ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
P5QQpY{<I Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
']o od ! Asian Development Fund [ADF] 亚洲发展基金
/"qcl7F Asian dollar bond 亚洲美元债券
V_U'P>_I Asian dollar market 亚洲美元市场
M~6@20$oW Asian dollar rate 亚洲美元利率
! o, 5h|\ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
]r ]k-GZ$ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
S\NL+V?7h asked price 沽盘；喊价；索价；卖方报价
e yw'7 assessable income 应评税入息
VY 1vXM3y assessable loss 应评税亏损
qBk``! |s] assessable profit 应评税利润
X7*` assessable value 应评税值
gd@p|PsS^ assessed profit 估定利润
J?:[$ C5 assessed value 经评估价值
+$z]w(lb T assessment 评税；评定；估价；评税单
Q}2[hB assessment number 评税编号；估价编号
dpN@#w assessment of additional tax 补加税评税
}b["Jk\2 assessment of performance 业绩评估；实绩评价
x4a:PuqmGG Assessor 评税主任
6e r(% 4! asset price bubbles 资产价格泡沫
)E7 FA| asset-backed securities 具资产保证的证券
zjX7C~h^Q assets accretion 资产增值
^ D Aa%u assets and liabilities 资产与负债
~KIDv;HSb[ assets betterment statement 资产递增表；资产改进表
jkrx]`A{~ assets lending 实物放款；有抵押贷款
{GqXP0' assets of the company passing on the death 死者去世时转移的公司资产
U Lmg$T& assets pledged as security for liabilities 用作负债抵押的资产
U!q[e`B assets portfolio 资产投资组合
eQX`,9:5 assets price 资产价格
,35&G"JK5 assets quality 资产质素
q(z7~:+qNr assets realization 资产变现
eTE2J~\ assets refinancing arrangement 资产再集资安排
P]<= ! F assets securitization 资产证券化
Sg*0[a3z assets situated outside Hong Kong 在香港以外地方的资产
0??Yr assets stripping 削减资产；拆卖资产
[!*xO?yCJ assets value 资产值
$. e) assignee 承让人
%I4zQiJ% assignment 转让；转让书；转让契
q@#BPu"\l assignment of interest 权益转让
L0h
G assignment of letters patent and trade mark 专利证书及商标转让
1-;?0en&0 assignment of property 物业转让；物业转让书
jPu5nwvUV> assignment right 转让权
=LH}YUmd assignor 转让人
udqge?Tz associate 有联系的人；有关连人士；相联者；合伙人；联系人
a Snp/g Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
CUmH,`hu associate member 附属会员
89eq[ |G_ associated body corporate 相联法人团体
d;suACW associated company 相联公司；联属公司
0my9l;X associated corporation 相联法团
ML!9:vz Association of Chartered Certified Accountants [ACCA] [United Kingdom]
)BV=|,j 公认会计师公会〔英国〕
x(r+ P9f\< Association of Futures Exchange Brokers 香港期货经纪协会
KjR4=9MD Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Uxl(9 6 association of underwriters 承保人组织
pVokgUrC assumption of control 接管
$-pbw@7 assurance 担保；保险；转易；转易书
xl !K;Y2< assurance of interest 权益的转易
A]y*so!)> at 19XX price 按一九ＸＸ年价格计算
.;Y
x*] at a discount 按赔价计算；按贴水价格计算；打折扣
]O{_O&w at a premium 按溢价计算；按升水价格计算
NtZ6$o<Y at call 通知付款；按通知
,Q2N[Jwd$ at constant market price 按固定市价计算
Sni=gZ K at constant price 按固定价格计算
# 3.)H9
at cost 按成本计算
*%- ?54B at current market price 按当时市价计算；按现时市价计算
-Ds|qzrN% at current price 按当时价格计算；按现时价格计算
LF=c^9t at factor cost 按要素成本计算；按生产要素成本计算
1Kc^m\ at money-of-the-day price 按付款当日价格计算
7!d$M{0" at or better 按指定或较佳价位〔买卖指令〕
W%8+t) at par 按面值计算；平价
kV^?p at sight 见票即付
}$)&{d G at the close 按收市盘
Gp1EJ2d8 at the opening 按开市盘
A PHPN:v attestation 见证；见证条款
h(:<(o@< at-the-money option 平价期权
VO9 f~>`( attorney 受权人；受托代表人
D!l8l49hLu attornment 新拥有人承认书
g,? \~8-c attributable profit 可归属利润
*wU dC attributable share value 可归属股份价值
@l,{x |00 Auckland Stock Exchange 奥克兰证券交易所
q+/l"&j. auction 拍卖
BjD&> gO) auctioneer 拍卖商
EzP#Mnz^ audit 审计；核数
m " ]!I~jd Audit Commission 审计署
AVpuMNd@ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
swZp WC 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〕
5#u.pu audit review 帐目审查
3X'WR] Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
eY3=|RR audited account 审计帐目；经审计的帐目
i_Ar<9a~ audited annual account 经审计的周年帐目
?M"HX u audited balance sheet 经审计的资产负债表
IQ{?_' auditor 核数师；核数主任；审计师
U X}*X`{ auditor's certificate 核数师证明书；审计师证明书
3}4#I_<$F@ auditor's report 核数师报告；审计师报告
G2@KI- Aussie bond 澳元债券
)5i* /I\ austerity budget 紧缩预算
p":@ >v? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
)k%M.{&bji Australia All Ordinaries Index 澳洲所有普通股票指数
u 9}!Gq Australian Dollar [AUD] 澳元
\dNhzd# Australian Options Market 澳大利亚期权市场
"t+r+ipf]) Australian Securities Commission 澳洲证券事务监察委员会
N9*U MVU Australian Society of Certified Practising Accountants 澳洲执业会计师公会
cdp{W Australian Stock Exchange 澳大利亚证券交易所
w b+<a Austrian Schilling [ATS] 奥地利先令
W?PWJkIw authentication 认证；鉴证
hT =f;6$ authority to purchase 委托购买证；委购书
BGpk&.J authorization 认可；核准；授权；授权书
uHrb: X!q authorization by direction 指示授权
@U7Dunu*f authorization by instruction 指令授权
+E#PJ_H=F8 authorization by warrant 令状授权
z[biK|YL authorization of unit trust 单位信托的认可
nt`<y0ta authorized agent 指定代理人
|8;?
*s`H authorized capital 法定资本
\*9Ua/H authorized clerk 出市员
S-P{/;c@ authorized dealer 认可交易商
.nPL2zO authorized financial institution 认可财务机构
ylim/`u}6 authorized fund 认可基金
k!c7a\">{ authorized fund house 获授权的基金公司；认可基金公司
Gbx";Y8 authorized institution 认可机构
X8.y4 {5 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
#fzw WP authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
7<4xtK`+b authorized insurer 获授权保险人；获认可承保人
[iXi\Ex authorized investment 特准投资项目
/fC\K_<N authorized person 获授权人
MBv/ authorized representative 获授权代表
LH.%\TMN$ authorized share capital 法定股本
i0i`k^bA automated quotation system 自动报价系统
.' IeHh Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Q
%y,;N"ro 自动交易系统〔香港期货交易所有限公司〕
rBD2Si= automatic adjustment mechanism 自动调整机制
c l2ze automatic adjustment system 自动调整系统
.r*#OUC Automatic Clearing House 自动票据交换所
>gGi l|I automatic exchange rates accumulation system 自动化汇率累集系统
j #es2; Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
M)tv;!eQ automatic teller machine [ATM] 自动柜员机
m|`VJ 0 autopay 自动转帐
I9Om#m available assets 可用资产
hqWbp* available fiscal reserve 现存财政储备
lG
< yJ~{ available profit 可用利润
ytob/tc Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
'M
lXnHxt average 平均；平均数；海损
k?n]ZNlT average basic salary 平均基本薪金
8iOO1I?+ average consumer expenditure 平均消费开支；一般消费开支
VB's average cost 平均成本
y\z*p&I average cost of land production 增辟土地平均成本
( w5f(4 average daily turnover 平均每日成交额
t@r#b67WJe average daily wage rate 平均每日工资率
$&Ac5Zo%} average expenditure pattern 平均开支模式
+qZc}
7rJF average growth rate 平均增长率
u<C $'V average net fixed assets 固定资产平均净值
h/{8bC@bi average of relatives 相对价格平均数
Bf+^O)Ns^ average price 平均价格
YjL
t&D:IZ average propensity to consume 平均消费倾向；一般消费倾向
W`5 a:"Vg average propensity to save 平均储蓄倾向；一般储蓄倾向
o B3q AP average rate 平均率
{[N?+ZJD*L average revenue 平均收入；平均收益
}eI`Qg average stock 平均库存；平均存货
CCn/ udp@ average yearly rent 平均年租
lf;~5/%wMG avoidance of double taxation 避免双重课税
b<8q 92F avoidance of tax 避税
