A:
EkStb# A share Ａ股；甲类股份
r, .95@ abatement of tax 减税；减扣免税额
(2S!$w% ABN AMRO Bank N.V. 荷兰银行
xeYySM= above-the-line expenditure 线上项目支出；经常预算支出
2gL[\/s above-the-line receipt 线上项目收入；经常预算收入
/ik)4]> ABSA Asia Limited 南非联合亚洲有限公司
jO&f*rxN absolute change 绝对数值变更
9S H<d)^ absolute expenditure 实际开支
Gp ^ owr absolute guideline figure 绝对准则数字
;h-G3>Il absolute interest 绝对权益
DtF![0w/ absolute order of discharge 绝对破产解除令
Og$eQS absolute profit margin 绝对利润幅度
}`9fZK{. @ absolute value 实值；绝对值
e(n 2+S#N absolutely vested interest 绝对既得权益
RM^?&PM85 absorbed cost 已吸收成本；已分摊成本
or!D absorption 吸收；分摊；合并
Nx 4DC absorption rate 吸收率；摊配率；分摊率
c ;21i;&,9 ACB Finance Limited 亚洲商业财务有限公司
`! ,\kc1 acceptable form of reciprocity 合理的互惠条件
v[, v{ 5b acceptable rate 适当利率；适当汇率
>^T,U0T]) acceptance agreement 承兑协议
|P. = acceptance for honour 参加承兑
F@ _Egi acceptor 承兑人；接受人；受票人
;H
y!0n acceptor for honour 参加承兑人
E%k ]cZ accident insurance 意外保险
`FYtiv?G Accident Insurance Association of Hong Kong 香港意外保险公会
9Nag%o{*S> accident insurance scheme 意外保险计划
o^_W $4Fc accident year basis 意外年度基准
L^5&GcHP0 accommodation 通融；贷款
MOp=9d+N~ accommodation bill 通融票据；空头票据
@dE 3 accommodation party 汇票代发人
dS3>q<J*a account balance 帐户余额；帐户结余
OP|.I._I account book 帐簿
xyS2_ Q account collected in advance 预收款项
8V=HyF# account current book 往来帐簿
VR d:2uDS account of after-acquired property 事后取得的财产报告
0{ "dI;b% account of defaulter 拖欠帐目
;Z!~A"~$> account payable 应付帐款
f0cYvL ] account payee only [A/C payee only] 只可转帐；存入收款人帐户
}P&1s,S8J# account receivable 应收帐款
]s*[Lib account receivable report 应收帐款报表
Bt*&L[&57 account statement 结单；帐单；会计财务报表
uFr J:l+ account title 帐户名称；会计科目
A{i][1N accountant's report 会计师报告
x;ER RK Accountant's Report Rules 会计师报告规则
$vg moJ@X0 accounting and auditing procedure 会计与审计程序；会计与核数程序
5S|}:~7T Accounting Arrangements 《会计安排》
(b`4&s Q< accounting basis 会计基础
|i} +t accounting by Official Receiver 破产管理署署长呈交的帐目
+ +T
"+p Accounting Circular 《会计通告》
q#Y g0w~ accounting class 会计类别
>%n8W >^^4 accounting date 记帐日期；会计结算日期
-~( 0O accounting for money 款项核算
qXP1 Q3 Accounting Officer 会计主任
7 E!";HT accounting period 会计报告期；会计期
[Q7->Wo|S: accounting policy 会计政策；会计方针
k lP{yxU'n accounting practice 会计惯例
@o4z3Q@ accounting principle 会计准则
|iwM9oO% accounting record 会计记录
%S
>xSqX accounting report 会计报告
_ bXVg3oDt Accounting Services Branch [Treasury] 会计事务部〔库务署〕
,yHzo Accounting Society of China 中国会计学会
p jX%LsX\ accounting statement 会计报表
u
n?j accounting system 会计制度；会计系统
&# vk4C_8m accounting transaction 会计事项；帐务交易
DJ1XN pm accounting treatment 会计处理
b[{m>Fa+o# accounting year 会计年度
DqurHQ z)m accretion 增值；添加
Ad}-I%Ie accrual 应计项目；应累算数目
.^[fG59 accrual basis 应计制；权责发生制
Jo7fxWO_g accrual basis accounting 应计制会计；权责发生制会计
80FCe(U accrue 应累算；应计
]b0zkoD9< accrued benefit 应累算利益
nu4 69 accrued charges 应计费用
t5ny"k! accrued cumulative preference share dividend 应累算的累积优先股股息
w2uRN? accrued expenses 应累算费用
;S=62_ Un accrued interest payable 应付利息；应计未付利息
m {:" 1] accrued interest receivable 应收利息；应计未收利息
;e#>n!<u accrued right 累算权益
*tTP 8ZCQ[ accruing profit 应累算的利润
`G"|MM>P accumulated fiscal reserve 累积财政储备
v5&xY2RI7 accumulated profit 累积利润；滚存溢利
lgCHGv2@ accumulated reserve 累积储备
D+ah ok accumulation of surplus income 累积收益盈余
hb /8Q acquired assets 既得资产
h"VpQhi acquisition 收购；购置；取得
hV3,^#9o acquisition cost 购置成本
'WKu0Yi^' acquisition expenses 购置费用
WX%h4)z* acquisition of 100% interest 收购全部股权
mC*W2#1 pF acquisition of control 取得控制权
S F&M
(=w< acquisition of fixed assets 购置固定资产
di]$dl|Wi acquisition of shell “买壳”
rt5oRf:wY acquisition price 收购价
Kf:2%_DB act of God 天灾
^w;o \G acting partner 执事合伙人
_qC+'RE3 active market 买卖活跃的市场；交投畅旺的市场；旺市
[<e n1 active partner 积极参与的合伙人
yM (_P0 active trading 交投活跃
#6*V7@9]3| actual circulation 实际流通
ZfF IX5Qd\ actual cost 实际成本
O_r^oH actual expenditure 实际开支；实际支出
U7ns MD actual income 实际入息；实际收入；实际收益
BpQ;w,sefq actual market 现货市场
pX>ua5Z actual price 现货价；实际价格
]iz_w`I\ actual profit 实际利润
q=P
f^X p actual quotation 实盘；实际价位；实际报价
652u Z};e actual year basis 按实际年度计算
[5]R?bQ0q{ actuals 实货
4&FNU)tt actuarial investigation 精算调查
07$/]eO%C actuarial principle 精算原则
|QnUK5D$ actuarial report 精算师报告
Qv&T E3 Actuarial Society of Hong Kong 香港精算学会
#W>x\ actuarial valuation 精算师估值
^;V }l?J_s actuary 精算师
QE7+ rBa ad referendum agreement 暂定协议；有待覆核的协定
0=N4O!X9 ad valorem duty 从价税；按值征税
SjZd0H0 ad valorem duty system 从价税制
3gxf~$)? ad valorem fee 从价费
U -Af7qO ad valorem tariff 从价关税
#t"9TP additional allowance 额外免税额
M,b<B_$ additional amount for unexpired risk 未过期风险的额外款额
9>A-$a4R> additional assessable profit 补加应评税利润
u~#%P&3 _W additional assessment 补加评税
i:l80 GK additional commitment 额外承担
Mq+viU&
additional commitment vote 额外承担拨款
C!$ Xv&"r additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
S[-.tvI;Q additional dependent parent allowance 供养父母额外免税额
P\D[n-& additional provision 额外拨款
Q;XX gX#l additional stamp duty 附加印花税
06PhrPVa!\ additional tax 补加税罚款；补加税款
C#A@)> Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
) v${& H adjudged bankrupt 被裁定破产
'4J&Gp x adjudicated bankrupt 裁定破产人
B* 9 adjudication fee 裁定费；评定印花税额手续费；评估契据费
fs wZM\@ adjudication of bankruptcy 裁定破产；宣告破产
Eem 2qKj adjudication of insolvency 裁定无力偿还债务
M.o?CX' adjusted actual 经调整的实数；调整后的实数
,$HHaoo g adjusted current assets 经调整的流动资产；调整后的流动资产
,3 G$` adjusted figure 经调整的数字；调整后的数额
Zr\2BOcc.l adjusted liabilities 经调整的负债；调整后的负债
f dd~e52f adjusted loss 经调整的亏损；调整后的亏损
NY~ dM\ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
w0#% A K adjusted profit 经调整的利润；调整后的利润
V[#6yMU @ adjusted surplus 经调整的盈余额；调整后的盈余额
\ua9thOG adjusted value 经调整的价值；调整后的价值
kFS0i%Sr adjustment 调整；修订；理算〔保险〕
j FgZ}Xp adjustment centre 调剂中心
cNdu.c[@ adjustment lag 调整过程的时间差距；调整时差
aF D="Zh adjustment mechanism 调整机制
4 8lzOG adjustment of loss 亏损调整
s ;48v adjustment process 调整过程；调整程序
eA`]K alH adjustment range 调整幅度
? 2H{^\<(e administered exchange rate 受管制汇率
613/ K`o Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
{] + jL1 administration expenses 行政费用
\V._Z>] administration fee 手续费；行政费
9 1B Y]N administration in bankruptcy 破产管理
` ff j8U administration order 遗产管理令
Z$Z`@&U= administrator 管理人；遗产管理人
5k K= S administrator of the estate 遗产管理人
j1'\R+ 4U admission of debt 债项承认书
CoKiQUW admission of proof 接纳债权证明
gBMta+<fE~ advance 放贷款项；垫付款项；预支款项；预付款项
x2Ha& advance account 暂支帐目；预付款帐户
eT;AAGql advance compensation 预付补偿金
1UC2z M" advance from shareholder 股东垫款
6(:)otz advance pending reimbursement 预支以待日后付还
4+)Z k$E advanced economy 先进经济体系
7 2`/d` advancement 预付；预付财产
J =b* advances warrant 垫款令
$B<~ 0'6} advancing 贷出
CP}0Ri) adverse balance 逆差
)m|C8[ u adverse exchange 逆汇
O\%j56Bf advertisement addressed to shareholders 在报章刊登的致股东通告
X
d!C p advice for collection 托收通知书
Gj6<s . / advice of drawing 提款通知书；汇票通知书
_wMc*kjJO advice of payment 付款通知
mG
X\wta Advisory Committee [Securities and Futures Commission]
P<8LAc$T 谘询委员会〔证券及期货事务监察委员会〕
i"/ r) >"b Advisory Committee on Diversification 经济多元化谘询委员会
HS7R lU^ affidavit 誓章；遗产申报誓章
MY&<)|v\ affidavit of no receipt 述明无收款的誓章
5@K\c6 affiliate 联号；联营公司；附属公司
bC6X?m= affiliated company 附属公司；联号；联营公司
c qv .dC affirmation [estate duty] 非宗教式宣誓〔遗产税〕
L%f-L.9`u affordability 负担能力
P;jlHZ 9?O African Development Bank [AfDB] 非洲开发银行
y*_K=}pk after-acquired property 事后取得的财产
RTA %hCr! after-hours dealing 市后交易
=1O?jrl~q after-tax profit 税后盈利；税后利润；税后溢利
AD(xaQ&T agency agreement 代理协议
e,^pMg~ agency expenses 代理机构的开支
%j%%Rn agency fee 代理费
6{L F-`S% Agency Law 《代理法》
V!mWn|lf agent 代理人；承销人
)#C_mB$- # agent of company 公司代理人
S45 'j(S= agent's fee 代理人费；经纪费
O thG7+eF aggregate 总计；总数；总体数字
Ks|gL#)*Ku aggregate amount 总款额；总额
-P2 @mx% aggregate assets and liabilities 总体资产与负债
R;%^j=Q aggregate at constant price 按固定价格计算的总体数字
NOV.Bs{
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8:~b
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{K+.A 9! aggregate limit 总限额
se!g4XEWD aggregate of salaries tax 合计薪俸税
}&mj.hGv aggregate performance 总体表现；总体业绩
{798=pC<. aggregate supply 总体供应
AYt*'Zeg!s aggregate surplus 总盈余
;jF%bE3 aggregate total 整体总额
iL+y( ] aggregate value 总值；合计价值
r9<V%PH v aggregated basis 合计基准
4AJ9`1d4 aggregated net chargeable income 合计应课税入息实额
P> |Ef~j aggregation 合并计算；合计；总和
v< Ty|(gd aggregation of incomes of husband and wife 夫妇入息合并计算
^mAJ[^% aggregation of property 财产的总和
Q
Qi@>v|d agio 差价；贴水
V w7WK 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》
70{RDj6{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
L+7*NaPY* 《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》
3=IG#6)~C Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
$%B5$+ 《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》
iFSJ4 W( Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
a"k'm}hVY$ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
| "_ )zQ agreement for a settlement 授产协议
)t 5;d agreement for assignment 转让协议
nYhp`!W4; agreement for sale 售卖协议；买卖协议
s~=g*9 9H agreement for sale and purchase 买卖协议
KLW&bJ$|j agreement for the payment of interest 支付利息协议
S3QaYq"v agreement for the repayment of money 还款协议
1}`2\3, agreement of reinsurance 再保险协议
Y!F!@`%G Agricultural Bank of China 中国农业银行
'bl%Y).9w air passenger departure tax 飞机乘客离境税
lz-
iC Z Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
s88y{o airport tax 机场税
2g0K76=Co: alcohol duty 酒精税
W|0My0y alienation 让与；让渡；转让
sSNCos b alimony 生活费；赡养费
) ,yH= 6 All Ordinaries Index [AOI] 所有普通股指数
b##1hm~+9 all risks 全险；综合险
@bE~@4mOu All Sales Record for Stock Market 《股票市场成交报告》
3Qa?\ C&4 Allied Capital Resources Limited 新联财务有限公司
8+&gp$a$ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
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XsTs#L allocation letter 拨款信件
gXF.on4B allocation of fund 分配款项；预留款项
CPVmF$A- allocation of profit 利润分配；溢利分配
#sS9vv7i allocation warrant 拨款令
G#|Hu;C6" allotment 分配；配股
]?M)NRk%S allotment notice 股份配售通知；配股通知
.5 ]{M\ aA allotment of shares 股份分配
n? }5 ! allowable 可获宽免；免税的
jK e.gA allowable business loss 可扣除的营业亏损
_%;M9Sg3 allowable expenses 可扣税的支出
u|T%Xy=LU allowance 免税额；津贴；备抵；准备金
Fk aXA.JE allowance for debts 债项的免税额
v:? o3
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YlrB@mE0n$ allowance for funeral expenses 殡殓费的免税额
]r!QmWw~V allowance for inflation 为通货膨胀而预留的款项；通胀准备金
6 A.P6DW allowance for repairs and outgoings 修葺及支出方面的免税额
q P'[&h5Y allowance to debtor 给债务人的津贴
Rh[Ib m56 alteration of capital 资本更改
vn ``0!FX alternate trustee 候补受托人
(m/aV amalgamation 合并
=D}4X1l ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
~x\Cmu9` ambit of charges 征税范围；收费范围
Z~ _8P amended valuation 经修订的估值
svqvG7 American Commodities Exchange 美国商品交易所
Vli 3>K& American Express Bank Limited 美国运通银行
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(Z@T1k American Stock Exchange 美国证券交易所
l YP~3wp99 amortization 摊销
s+'XQs^{aj amount due from banks 存放银行同业的款项
!:d L~n amount due from banks abroad 存放海外银行同业的款项
b#A(*a_gN amount due from holding companies 控股公司欠款
$M39 #a amount due from local banks 存放本港银行同业的款项
:,47rN,qa amount due to banks 银行同业的存款
@ R UP$ amount due to banks abroad 海外银行同业的存款
UDM yy Vd amount due to holding companies 控股公司存款
Vcr VaBw amount due to local banks 本港银行同业的存款
?|lI X z amount due to outport banks 外埠银行同业的存款
6Etss!_ amount for note issue 发行纸币的款额
%6Rn4J^^ amount of bond 担保契据的款额
`/0u{[
amount of consideration 代价款额
V jY<\WqbS amount of contribution 供款数额
`On3/gU| amount of indebtedness 负债款额
P,U$ %C! amount of principal of the loan 贷款本金额
d- h"JZ9 amount of rates chargeable 应征差饷数额
t{6ap +%L amount of share capital 股本额
CIEJql?` amount of sums assured 承保款额
X% X$Y6 amount of variation 变动幅度
ifvU"l amount of vote 拨款数额
GZ"&L?ti amount payable 应付款额
ydB$4ZB3[ amount receivable 应收款额
Hsgy'X%om Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8<{;=m8cQ analysis 分析
w2C&%Xk ancillary risk 附属风险
Y+@g~ TE annual account 周年帐目；周年帐目报表；年度决算；年结
)@_ugW-j annual accounting date 年结日期
|_, /u_ annual allowance 每年免税额；年积金；年度津贴；年津
0 7\02f annual balance 年度余额
><K!~pst} annual disposable income 每年可动用收入
]Z/R!y?l"G annual estimates 周年预算
x~z_,': annual fee 年费
-p] >Be+^x annual general meeting 周年大会
$
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L;j annual growth rate 年增率；每年增长率
SHwRX?
B| annual long-term supplement 长期个案每年补助金
y jFe' annual pensionable emolument 可供计算退休金的年薪
Q-(Dk?z{ annual report 年报
D Fc [z"[ Annual Report on the Consumer Price Index 《消费物价指数年报》
F3Dt7q annual return 周年报表；周年申报表；每年报税表格
2kV p_=c Annual Return Rules 《周年报表规则》
.yX>.>"T| annual review of consumer prices 每年消费物价回顾
|A C6sfA+ annual roll-forward basis 逐年延展方式
` .[ 8$ annual salary 年薪
VKNp,Lf annual statement 年度报表；年度决算表
QLn+R(r 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
a*s\Em7f annuitant 年金受益人
4\HsU9 x annuity 年金
Z(`r -}f I annuity contract 年金合约
|(RZ/d<X\a annuity on human life 人寿年金
FQ!Oxlq,Q antecedent debt 先前的债项
8kS~ENe?o ante-dated cheque 倒填日期支票
sl^n6 N anticipated expenditure 预期开支
Mi?}S6bp anticipated net profit 预期纯利
m:3J!1 anticipated revenue 预期收入
Z7KXWu+6`m anti-inflation measure 反通货膨胀措施
.j argvAL* anti-inflationary stance 反通货膨胀立场
{>h97}P apparent deficit 表面赤字
B4^`Sw apparent financial solvency 表面偿债能力
>(3'Tnu apparent partner 表面合伙人
~~q}cywBk application for personal assessment 个人入息课税申请书
{_(+>v"eJ application of fund 资金应用
Zih ?Bm application to release as liquidator and to destruct the books of accounts and documents
,VWGq@o% 申请免除清盘人职务及毁灭帐簿与文件
#%8 w appointed actuary 委任精算师
g|4w8ry appointed auditor 委任核数师；委任审计师
nP ;;MX:B appointed trustee 委任的受托人
!k-` eJ| appointer 委任人
5 VKcV&D apportioned pro rata 按比例分摊
A0>x9 XSkJ apportionment 分配；分摊
> H~6NBd5D Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
q]XHa ," apportionment formula 分摊方程式
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apportionment of estate duty 遗产税的分摊
)!sa) \E ? appraisal 估价；评估
e#khl9j*bt appreciable growth 可观增长
Wcn[gn< appreciable impact 显着影响
[ f34a appreciable increase 可观增长
^K;hn,R= appreciation 增值；升值
Pin/qp&Fa8 appreciation against other currencies 相对其他货币升值
"{ FoA3g| appreciation of the exchange value of Hong Kong dollar 港元汇值上升
0;<OYbm3< appreciation tax 增值税
{ *$9, appropriation 拨款；拨用；拨付
i-.c= M appropriation account 拨款帐目
N~| t!G*9 Appropriation Bill 拨款法案
Pr/]0 <s appropriation-in-aid system 补助拨款办法
="3,}q R approved assets 核准资产
!W~<q{VTs approved basket stock 认可一篮子证券
ESv:1o`?n approved budget 核准预算
;wgFr.#hp@ approved charitable donation 认可慈善捐款
7w i%j! approved charitable institution 认可慈善机构
Q;wB{vr$ approved currency 核准货币；认可货币
'F7VM?HBfg approved estimates 核准预算
%t[K36,p approved estimates of expenditure 核准开支预算
)$_,?*fq: approved overseas insurer 核准海外保险人
)*D 'csGc approved overseas trust company 核准海外信托公司
+v-LL*fa approved pooled investment fund 核准汇集投资基金
M _ (2sq approved provident fund scheme 认可公积金计划
o%qkq K1 approved provision 核准拨款
Ia7D F ' approved redeemable share 核准可赎回股份
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b( approved regional stock 认可地区性证券
OD|1c6+X approved retirement scheme 认可退休金计划
,ux+Qz5( approved subordinated loan 核准附属贷款
]7vf#1 i< arbitrage 套戥；套汇；套利
7=3O^=Q ^Q arbitrageur 套戥者；套汇者
%Rarr arbitrary amount 临时款项
n| C|& arrangement 措施；安排；协定
o_rtH|ntX5 arrears 欠款
6p m~sD arrears of pay 欠付薪酬
j|(:I: ] arrears of revenue 逾期未收税款；逾期未收的帐项
v|&s4x?D articles of association 组织章程；组织细则；组织章程细则
=<.F3lo\s Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
mp:m`sh*i ascertainment of profit 确定利润
L;yEz[#xaT "Asia Clear" “亚洲结算系统”
K'Spbn!nC Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Ue! Q. " Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
v20~^gKo=m Asian Development Fund [ADF] 亚洲发展基金
P7r4ePtLk{ Asian dollar bond 亚洲美元债券
$
S~%Ks C Asian dollar market 亚洲美元市场
ET+'Pj3 Asian dollar rate 亚洲美元利率
,]q%/yxi Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
RUX8qT(Z Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
t3>$|}O]t asked price 沽盘；喊价；索价；卖方报价
=:/>6 H1x assessable income 应评税入息
L$hc, assessable loss 应评税亏损
R@n5AN( assessable profit 应评税利润
rJV?) =Z assessable value 应评税值
^*>n4U assessed profit 估定利润
-)RJ\V^{9 assessed value 经评估价值
u>o<tw %Y assessment 评税；评定；估价；评税单
PpFsp ( )x assessment number 评税编号；估价编号
!
Rvn'|! assessment of additional tax 补加税评税
X" \}sl 5 assessment of performance 业绩评估；实绩评价
s OQc x\dK Assessor 评税主任
M=[t h asset price bubbles 资产价格泡沫
!g2 a|g asset-backed securities 具资产保证的证券
= UUd8,C/ assets accretion 资产增值
4By]vd<;= assets and liabilities 资产与负债
@w oC8X assets betterment statement 资产递增表；资产改进表
h >W@U9 assets lending 实物放款；有抵押贷款
>BJ}U_ck assets of the company passing on the death 死者去世时转移的公司资产
|D<+X^0' assets pledged as security for liabilities 用作负债抵押的资产
*l-`<. assets portfolio 资产投资组合
@\PpA9ebg% assets price 资产价格
qpTm assets quality 资产质素
W_m!@T "@H assets realization 资产变现
MS {{R +& assets refinancing arrangement 资产再集资安排
74]a/'4 assets securitization 资产证券化
@d)LRw.I assets situated outside Hong Kong 在香港以外地方的资产
ohsH 2]C assets stripping 削减资产；拆卖资产
qiU5{} assets value 资产值
0!_*S ) assignee 承让人
tBv3~Of. assignment 转让；转让书；转让契
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assignment of interest 权益转让
D$hQyhz' assignment of letters patent and trade mark 专利证书及商标转让
b pp* assignment of property 物业转让；物业转让书
~S;! T assignment right 转让权
Lzz) n%y5 assignor 转让人
V{GXc:= associate 有联系的人；有关连人士；相联者；合伙人；联系人
rhoeZ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
?l 9=$' associate member 附属会员
u-39r^`5 associated body corporate 相联法人团体
3agNB F2 associated company 相联公司；联属公司
: I)G v associated corporation 相联法团
!.X _/$c Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9A+M|;O 公认会计师公会〔英国〕
9GPb$ gtx Association of Futures Exchange Brokers 香港期货经纪协会
j{"[Ec Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
"Z~`e ]> association of underwriters 承保人组织
J#( ,0 h assumption of control 接管
_.=`>%, assurance 担保；保险；转易；转易书
[TEcg^ assurance of interest 权益的转易
|*E"G5WZM at 19XX price 按一九ＸＸ年价格计算
~d>uXrb at a discount 按赔价计算；按贴水价格计算；打折扣
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.$ at a premium 按溢价计算；按升水价格计算
`M)E* G at call 通知付款；按通知
ns26$bU at constant market price 按固定市价计算
gQR1$n0 at constant price 按固定价格计算
9FNwp L'C at cost 按成本计算
Y%h} U<y at current market price 按当时市价计算；按现时市价计算
]>vf 9] at current price 按当时价格计算；按现时价格计算
C fSl
5 4 at factor cost 按要素成本计算；按生产要素成本计算
n}:t< at money-of-the-day price 按付款当日价格计算
AsAFUuI at or better 按指定或较佳价位〔买卖指令〕
n.Vtc-yZU at par 按面值计算；平价
"*bk{)dz} at sight 见票即付
bP03G =`6w at the close 按收市盘
lC2?sD$ at the opening 按开市盘
P}l#VJWp attestation 见证；见证条款
7V 'Le2T' at-the-money option 平价期权
6V
P)$h8 attorney 受权人；受托代表人
ZOn_dYjC attornment 新拥有人承认书
J | q^+K attributable profit 可归属利润
B kV(81"C attributable share value 可归属股份价值
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r'| Auckland Stock Exchange 奥克兰证券交易所
Y'JL (~ | auction 拍卖
j8c 6[ih auctioneer 拍卖商
3I\m,Ob audit 审计；核数
[?I/ Uo8
Audit Commission 审计署
?} X }# Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
kXEtuO5FUM 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〕
Of#K:`1@ audit review 帐目审查
esteFLm`6 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
z^3Q.4Qc6^ audited account 审计帐目；经审计的帐目
CpSK(2j audited annual account 经审计的周年帐目
e{JVXc[D audited balance sheet 经审计的资产负债表
6WO7+M;z auditor 核数师；核数主任；审计师
:])JaS^ auditor's certificate 核数师证明书；审计师证明书
> [8#hSk auditor's report 核数师报告；审计师报告
S\b K+ Aussie bond 澳元债券
niQcvnT4b austerity budget 紧缩预算
*;P2+cE>H3 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/.2 qWQH Australia All Ordinaries Index 澳洲所有普通股票指数
9fMSAB+c% Australian Dollar [AUD] 澳元
Ge0Lb+<G Australian Options Market 澳大利亚期权市场
f)U6p Australian Securities Commission 澳洲证券事务监察委员会
9M]^l, Australian Society of Certified Practising Accountants 澳洲执业会计师公会
c"qPT jY Australian Stock Exchange 澳大利亚证券交易所
w49{ -Pp[ Austrian Schilling [ATS] 奥地利先令
)^";BVY authentication 认证；鉴证
Otxa<M+" authority to purchase 委托购买证；委购书
Ysl9f1>% authorization 认可；核准；授权；授权书
NhC Av + authorization by direction 指示授权
{( dP authorization by instruction 指令授权
44j,,k authorization by warrant 令状授权
]<q'U> N authorization of unit trust 单位信托的认可
7dHIW!OA authorized agent 指定代理人
,m:6qd N authorized capital 法定资本
dEG ]riO authorized clerk 出市员
C
rfRLsN] authorized dealer 认可交易商
{!y<<u1 authorized financial institution 认可财务机构
Tm\OYYyk authorized fund 认可基金
}biCQ* {' authorized fund house 获授权的基金公司；认可基金公司
t*s!0 'Y authorized institution 认可机构
]\`w1'* authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Tw UsVM(~ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
qy6K,/& 3 authorized insurer 获授权保险人；获认可承保人
M2L 0c? authorized investment 特准投资项目
+nzTxpcP@K authorized person 获授权人
!%V*UR9 authorized representative 获授权代表
1xIFvXru authorized share capital 法定股本
T$ IUKR automated quotation system 自动报价系统
~tt KI4 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
@C07k^j=U 自动交易系统〔香港期货交易所有限公司〕
&\c5!x Q9* automatic adjustment mechanism 自动调整机制
Zsgi{ automatic adjustment system 自动调整系统
#?Wo <]i Automatic Clearing House 自动票据交换所
1EuK, :x automatic exchange rates accumulation system 自动化汇率累集系统
hR LKb} Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
POY=zUQ'/ automatic teller machine [ATM] 自动柜员机
BJ2Q 2W W autopay 自动转帐
d{3I.$ThH available assets 可用资产
w_GLC%|7 available fiscal reserve 现存财政储备
P|8e%P available profit 可用利润
qJURPK Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
v?}pi average 平均；平均数；海损
}|,EU!nDi average basic salary 平均基本薪金
6$DG.p average consumer expenditure 平均消费开支；一般消费开支
xh`Du|jvm average cost 平均成本
_\!0t average cost of land production 增辟土地平均成本
Q~b_dx{m average daily turnover 平均每日成交额
boIVU`F-! average daily wage rate 平均每日工资率
d _uF Y: average expenditure pattern 平均开支模式
g*28L[Q~ average growth rate 平均增长率
}`#B f average net fixed assets 固定资产平均净值
t +J)dr average of relatives 相对价格平均数
OFQ{9 average price 平均价格
\wFhTJY average propensity to consume 平均消费倾向；一般消费倾向
C-&#r."L average propensity to save 平均储蓄倾向；一般储蓄倾向
K]9tc) average rate 平均率
&jFKc0\i@ average revenue 平均收入；平均收益
p [b7E`7 average stock 平均库存；平均存货
L/5z ! average yearly rent 平均年租
% ~ G0[fG avoidance of double taxation 避免双重课税
\"t`W: avoidance of tax 避税
