A:
0j C3f T!n A share Ａ股；甲类股份
Qv-@Zt!8 abatement of tax 减税；减扣免税额
97)/"i e ABN AMRO Bank N.V. 荷兰银行
m[k_>e\ u above-the-line expenditure 线上项目支出；经常预算支出
85;b9k&\M above-the-line receipt 线上项目收入；经常预算收入
GJqE!I,. ABSA Asia Limited 南非联合亚洲有限公司
9;xM% absolute change 绝对数值变更
TNJG#8 n%Y absolute expenditure 实际开支
MQ KfJru7 absolute guideline figure 绝对准则数字
|pa$*/!NT absolute interest 绝对权益
)*c> |7 G absolute order of discharge 绝对破产解除令
: a :l
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#Wu*3&a]yU absolute value 实值；绝对值
k<+0o)) absolutely vested interest 绝对既得权益
S .!UPkW H absorbed cost 已吸收成本；已分摊成本
:$+-3_oLMQ absorption 吸收；分摊；合并
@ |'5 n absorption rate 吸收率；摊配率；分摊率
S(:l+JP ACB Finance Limited 亚洲商业财务有限公司
t20PP4FWM acceptable form of reciprocity 合理的互惠条件
^*\XgX acceptable rate 适当利率；适当汇率
ZIdA \_c acceptance agreement 承兑协议
fb da acceptance for honour 参加承兑
;l$ \6T acceptor 承兑人；接受人；受票人
ITy/eZ"&: acceptor for honour 参加承兑人
kF>o .u SV accident insurance 意外保险
{)AMw q Accident Insurance Association of Hong Kong 香港意外保险公会
4~U'TE
@ accident insurance scheme 意外保险计划
jmg!Ml accident year basis 意外年度基准
2Hum!p:1 accommodation 通融；贷款
ly WwGR accommodation bill 通融票据；空头票据
~z Hg[X*
accommodation party 汇票代发人
fh^lO ^ account balance 帐户余额；帐户结余
@x c ', I account book 帐簿
:R.&`4=X account collected in advance 预收款项
#Km:}= account current book 往来帐簿
{647| j;e account of after-acquired property 事后取得的财产报告
&F}"Z(B<wK account of defaulter 拖欠帐目
t tXjn account payable 应付帐款
L,; D@Xi account payee only [A/C payee only] 只可转帐；存入收款人帐户
<W]g2>9o9 account receivable 应收帐款
]; %0qb account receivable report 应收帐款报表
-)vEWn$3< account statement 结单；帐单；会计财务报表
2YuN~- account title 帐户名称；会计科目
%&
_V0 R\k accountant's report 会计师报告
o->\vlb D Accountant's Report Rules 会计师报告规则
$Ci0 I+5w accounting and auditing procedure 会计与审计程序；会计与核数程序
Zf7&._y. Accounting Arrangements 《会计安排》
hp"L8w accounting basis 会计基础
^t7x84jh L accounting by Official Receiver 破产管理署署长呈交的帐目
*._|- L Accounting Circular 《会计通告》
Dup;e&9g accounting class 会计类别
[31p&FxM accounting date 记帐日期；会计结算日期
4d:{HLX, accounting for money 款项核算
s_.]4bl.8 Accounting Officer 会计主任
,#W accounting period 会计报告期；会计期
5<L_|d)0" accounting policy 会计政策；会计方针
D#S\!>m accounting practice 会计惯例
6!^[];%xN accounting principle 会计准则
8P:
Rg%0) accounting record 会计记录
j PnM>= accounting report 会计报告
Quf_' Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)bx_;9Y{ Accounting Society of China 中国会计学会
RllY- JBO accounting statement 会计报表
m`6Yc:@E accounting system 会计制度；会计系统
W(RF n`g\ accounting transaction 会计事项；帐务交易
oUQ07z\C accounting treatment 会计处理
@Mvd'.r<; accounting year 会计年度
i
ZL2p> accretion 增值；添加
A[WV'!A, accrual 应计项目；应累算数目
|# l= accrual basis 应计制；权责发生制
e4FM} z[ accrual basis accounting 应计制会计；权责发生制会计
1y^K/.5- accrue 应累算；应计
#y|V|nd accrued benefit 应累算利益
d3^OEwe accrued charges 应计费用
rw)kAe31 accrued cumulative preference share dividend 应累算的累积优先股股息
H UoyLy accrued expenses 应累算费用
#E0t?:t5bk accrued interest payable 应付利息；应计未付利息
b%f[p/no accrued interest receivable 应收利息；应计未收利息
OdI\B accrued right 累算权益
Hx $c
N accruing profit 应累算的利润
9;%CH b& accumulated fiscal reserve 累积财政储备
C6_@\&OA accumulated profit 累积利润；滚存溢利
_if|TFw;h accumulated reserve 累积储备
{2`=qt2 accumulation of surplus income 累积收益盈余
!QmzrX }h acquired assets 既得资产
qW 1V85FG acquisition 收购；购置；取得
:Sg_t Of acquisition cost 购置成本
p
(FlR?= S acquisition expenses 购置费用
(wmBjQ]B< acquisition of 100% interest 收购全部股权
wiX ~D
acquisition of control 取得控制权
hC_Vts[v/ acquisition of fixed assets 购置固定资产
,%bhyww< acquisition of shell “买壳”
56hA]O 29O acquisition price 收购价
*]J dHO act of God 天灾
7t9c7HLuj/ acting partner 执事合伙人
p#f+P? active market 买卖活跃的市场；交投畅旺的市场；旺市
AGA` fRVx active partner 积极参与的合伙人
G= ^X1+_ active trading 交投活跃
,a?\M M9$ actual circulation 实际流通
d +iR/Ssc actual cost 实际成本
/9y aW7w actual expenditure 实际开支；实际支出
S'~o,`xy actual income 实际入息；实际收入；实际收益
+D #Z n!P actual market 现货市场
vFrt|JC_{ actual price 现货价；实际价格
ac d:r%y actual profit 实际利润
6pE :A@ actual quotation 实盘；实际价位；实际报价
N^VD=<#T actual year basis 按实际年度计算
/RLq>#:h** actuals 实货
BcA31% actuarial investigation 精算调查
+5 v}q.:+ actuarial principle 精算原则
PZ8 U6K' actuarial report 精算师报告
x r(|* Actuarial Society of Hong Kong 香港精算学会
q ^rl) actuarial valuation 精算师估值
k&hc m actuary 精算师
AgF5-tz6x ad referendum agreement 暂定协议；有待覆核的协定
o-7>eE}+ ad valorem duty 从价税；按值征税
!\[+99F# ad valorem duty system 从价税制
N1 2:{U ad valorem fee 从价费
bt+,0\Vg5 ad valorem tariff 从价关税
A{o ' z_zC additional allowance 额外免税额
uQL lA&I" additional amount for unexpired risk 未过期风险的额外款额
Y^"4?96 additional assessable profit 补加应评税利润
1-I
Swd'u additional assessment 补加评税
*5%*|> additional commitment 额外承担
(\puf+ additional commitment vote 额外承担拨款
[-*F"}D, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
5=?i; P additional dependent parent allowance 供养父母额外免税额
AV&yo ag1 additional provision 额外拨款
jn9 Sh F additional stamp duty 附加印花税
~c{:DM additional tax 补加税罚款；补加税款
u}9fj Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
h$C@j~ adjudged bankrupt 被裁定破产
DJh&#b adjudicated bankrupt 裁定破产人
u"$a>S_ adjudication fee 裁定费；评定印花税额手续费；评估契据费
0BkV/v1Uc adjudication of bankruptcy 裁定破产；宣告破产
PM$Ee #62R adjudication of insolvency 裁定无力偿还债务
5CJZw3q adjusted actual 经调整的实数；调整后的实数
p@&R0>6j adjusted current assets 经调整的流动资产；调整后的流动资产
BX;5wKfA adjusted figure 经调整的数字；调整后的数额
?3sT" r_d@ adjusted liabilities 经调整的负债；调整后的负债
MWuXI1 adjusted loss 经调整的亏损；调整后的亏损
d_ }a `H adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
HW=xvA+ adjusted profit 经调整的利润；调整后的利润
Oi:JiD= adjusted surplus 经调整的盈余额；调整后的盈余额
cTZ)"^ z! adjusted value 经调整的价值；调整后的价值
9CUimZ adjustment 调整；修订；理算〔保险〕
#:3r4J%+~ adjustment centre 调剂中心
4lc)& adjustment lag 调整过程的时间差距；调整时差
KGZ?b2N?Va adjustment mechanism 调整机制
8dT'xuch adjustment of loss 亏损调整
:s8 A: mx adjustment process 调整过程；调整程序
}\v ^+scD adjustment range 调整幅度
5IMSNGS administered exchange rate 受管制汇率
!jS4!2' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
hN`gB#N3 administration expenses 行政费用
v@ONo?) administration fee 手续费；行政费
+I|8Q|^SD administration in bankruptcy 破产管理
X7aXxPCq1 administration order 遗产管理令
h\ ,5/ )Y administrator 管理人；遗产管理人
EiV=RdL administrator of the estate 遗产管理人
j.-VJo) admission of debt 债项承认书
hQh9 ok8 S admission of proof 接纳债权证明
<Mgf]v.QS advance 放贷款项；垫付款项；预支款项；预付款项
n~z\?Y=* advance account 暂支帐目；预付款帐户
` DCU>bt&R advance compensation 预付补偿金
YaFcz$GE_ advance from shareholder 股东垫款
>?XbU} advance pending reimbursement 预支以待日后付还
Pw}_[[>$ advanced economy 先进经济体系
[J \DB)V/ advancement 预付；预付财产
+h[e0J|v{ advances warrant 垫款令
5S/>l_od$2 advancing 贷出
vrcE]5(:s adverse balance 逆差
fDuwgY0 adverse exchange 逆汇
|uha 38~ advertisement addressed to shareholders 在报章刊登的致股东通告
*Jnh";~b advice for collection 托收通知书
|paP<$ advice of drawing 提款通知书；汇票通知书
`\FI7s3b advice of payment 付款通知
. A<sr Advisory Committee [Securities and Futures Commission]
+80 2`eax 谘询委员会〔证券及期货事务监察委员会〕
iV)ac\ Advisory Committee on Diversification 经济多元化谘询委员会
UC9{m252 affidavit 誓章；遗产申报誓章
6z Ya A affidavit of no receipt 述明无收款的誓章
(:?&G9k
" affiliate 联号；联营公司；附属公司
'tWAu I affiliated company 附属公司；联号；联营公司
o<4D=.g7D affirmation [estate duty] 非宗教式宣誓〔遗产税〕
y/4ny,s" affordability 负担能力
'XfgBJ F=
African Development Bank [AfDB] 非洲开发银行
Md9l+[@ after-acquired property 事后取得的财产
CV^0. after-hours dealing 市后交易
]xq::a{Oy after-tax profit 税后盈利；税后利润；税后溢利
ko[TDh$T5 agency agreement 代理协议
Vq}r _#!Q agency expenses 代理机构的开支
G:+16XCra agency fee 代理费
z}5<$K_U Agency Law 《代理法》
) bW5yG! agent 代理人；承销人
fcAIg(vW agent of company 公司代理人
;/ Q6 i
agent's fee 代理人费；经纪费
O<`R~ aggregate 总计；总数；总体数字
&telCg: aggregate amount 总款额；总额
_om[VKJ d aggregate assets and liabilities 总体资产与负债
w??c1) aggregate at constant price 按固定价格计算的总体数字
nUq y1 ( aggregate demand 总需求
)Xno|$b5Eo aggregate gross position 总持仓量
Goe IjuELR aggregate limit 总限额
k} B DA|\s aggregate of salaries tax 合计薪俸税
]bfqcmh< aggregate performance 总体表现；总体业绩
N$'>XtO aggregate supply 总体供应
hPPB45^ aggregate surplus 总盈余
kME^tpji aggregate total 整体总额
rA#s aggregate value 总值；合计价值
G.ud1,S# aggregated basis 合计基准
IIP.yyh> aggregated net chargeable income 合计应课税入息实额
2Guvze_bU aggregation 合并计算；合计；总和
< |JU( B aggregation of incomes of husband and wife 夫妇入息合并计算
A70(W{6a9@ aggregation of property 财产的总和
_<u;4RO(s agio 差价；贴水
[2H[5<tH 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》
Yq0# #__ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$xcv > 《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》
!QTPWA Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
$I (}r3r 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
;C_ > Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
*aG"+c6| 《香港政府和大韩民国政府关于相互促进和保护投资协定》
*:#Z+7x
] agreement for a settlement 授产协议
Qu}N:P9l?X agreement for assignment 转让协议
h2& y<Eg > agreement for sale 售卖协议；买卖协议
Vi,Y@+4 agreement for sale and purchase 买卖协议
Y`]rj-8f0B agreement for the payment of interest 支付利息协议
c(:Oyba agreement for the repayment of money 还款协议
b]K>vhQV agreement of reinsurance 再保险协议
WY.5K
=} Agricultural Bank of China 中国农业银行
#7C6yXb% air passenger departure tax 飞机乘客离境税
V2QW \2@$ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
JX&~y.F airport tax 机场税
;Xh5oB\)W alcohol duty 酒精税
[0(mFMC` alienation 让与；让渡；转让
cyb(\ fsC alimony 生活费；赡养费
=AzOnXW:S All Ordinaries Index [AOI] 所有普通股指数
j]4,6` b\ all risks 全险；综合险
S~|tfJpL All Sales Record for Stock Market 《股票市场成交报告》
D 2?S,9+E_ Allied Capital Resources Limited 新联财务有限公司
iPkT*Cl8 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~*kK4]l P allocation letter 拨款信件
bZXlJa`'S allocation of fund 分配款项；预留款项
. =R=cA7 allocation of profit 利润分配；溢利分配
5*XH6g F allocation warrant 拨款令
_Ff".t<" allotment 分配；配股
IdmD.k0pJ allotment notice 股份配售通知；配股通知
}6@%((9E 2 allotment of shares 股份分配
W+/2c4$F3 allowable 可获宽免；免税的
h.D^1 allowable business loss 可扣除的营业亏损
r"[L0Cbb allowable expenses 可扣税的支出
fU` T\ allowance 免税额；津贴；备抵；准备金
/'"R Mq allowance for debts 债项的免税额
n531rkK- allowance for depreciation by wear and tear 耗损折旧免税额
qu!<lW~c allowance for funeral expenses 殡殓费的免税额
*cQz[S@F allowance for inflation 为通货膨胀而预留的款项；通胀准备金
'rh\CA/}D allowance for repairs and outgoings 修葺及支出方面的免税额
m>O2t - allowance to debtor 给债务人的津贴
ZZwBOGVU alteration of capital 资本更改
>E~~7Yal alternate trustee 候补受托人
g6`.qyVfz' amalgamation 合并
bx] 1 4}6 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\aB&{`iG ambit of charges 征税范围；收费范围
G
"c/a8 amended valuation 经修订的估值
kw;wlFU; American Commodities Exchange 美国商品交易所
(Ot ur American Express Bank Limited 美国运通银行
g!\QIv1D American Stock Exchange 美国证券交易所
W7T" d4 amortization 摊销
$4: ~* IQ amount due from banks 存放银行同业的款项
XC2Q*Z amount due from banks abroad 存放海外银行同业的款项
]Qc: Zy3 amount due from holding companies 控股公司欠款
X)y*#U amount due from local banks 存放本港银行同业的款项
MKe *f% amount due to banks 银行同业的存款
J:[3;Z amount due to banks abroad 海外银行同业的存款
@NBXyC8, Z amount due to holding companies 控股公司存款
E~qK&7+ amount due to local banks 本港银行同业的存款
Upu%.[7 amount due to outport banks 外埠银行同业的存款
wV?[3bEhM amount for note issue 发行纸币的款额
+ f 6}p amount of bond 担保契据的款额
~(M*6b amount of consideration 代价款额
L% zuI& q amount of contribution 供款数额
.GtINhz* amount of indebtedness 负债款额
6eO xF8 amount of principal of the loan 贷款本金额
)biX8yq hR amount of rates chargeable 应征差饷数额
|B,dEx/uU amount of share capital 股本额
WE7>?H*Ro amount of sums assured 承保款额
R,XD6 ' Q amount of variation 变动幅度
bf{Ep=- amount of vote 拨款数额
9/^d~ ZO amount payable 应付款额
we
@Y w6< amount receivable 应收款额
y.%i Amsterdam Stock Exchange 阿姆斯特丹证券交易所
cx<h_ analysis 分析
vDWr|M%``l ancillary risk 附属风险
n/Or~@pHD annual account 周年帐目；周年帐目报表；年度决算；年结
MR[N6E6Mg annual accounting date 年结日期
3!1&DII4 annual allowance 每年免税额；年积金；年度津贴；年津
x vHOY : annual balance 年度余额
"_ Zh5
g annual disposable income 每年可动用收入
mJ/^BT] annual estimates 周年预算
QK,=5~I J annual fee 年费
C?bXrG \ annual general meeting 周年大会
-<_+-t
annual growth rate 年增率；每年增长率
Cnk#Ioz annual long-term supplement 长期个案每年补助金
'\4c "Ho annual pensionable emolument 可供计算退休金的年薪
n2H&t> N annual report 年报
t%
<pbZO Annual Report on the Consumer Price Index 《消费物价指数年报》
5BZ+b_A>VV annual return 周年报表；周年申报表；每年报税表格
EwC5[bRjUp Annual Return Rules 《周年报表规则》
}`?7\\ 6 annual review of consumer prices 每年消费物价回顾
JHHb | annual roll-forward basis 逐年延展方式
#V,LNX) annual salary 年薪
9{T 8M annual statement 年度报表；年度决算表
E`U &Z Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
t vv[$ b& annuitant 年金受益人
rGG S]^ annuity 年金
uT #Acg annuity contract 年金合约
oXvdR(Sb^ annuity on human life 人寿年金
ik8|9m4/ antecedent debt 先前的债项
9$n+-GSK ante-dated cheque 倒填日期支票
7O]J^H+7 anticipated expenditure 预期开支
Q=dw 6 anticipated net profit 预期纯利
oA5<[&~< anticipated revenue 预期收入
-w J anti-inflation measure 反通货膨胀措施
ccIDMJ=2 anti-inflationary stance 反通货膨胀立场
6hR^qdHg apparent deficit 表面赤字
'3IkPy1Uz apparent financial solvency 表面偿债能力
oD Q9.t apparent partner 表面合伙人
Zjw!In|vC application for personal assessment 个人入息课税申请书
jt0H5-x application of fund 资金应用
pW`ntE#L application to release as liquidator and to destruct the books of accounts and documents
x zuPie\ 申请免除清盘人职务及毁灭帐簿与文件
gF$1wV]e appointed actuary 委任精算师
!k4 }v'= appointed auditor 委任核数师；委任审计师
AEi WL.*. appointed trustee 委任的受托人
i/l!Cr2 appointer 委任人
Pm;x]Aj apportioned pro rata 按比例分摊
-9hp+0 < apportionment 分配；分摊
Zb 12:? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
9;}L{yve apportionment formula 分摊方程式
-Y5YCY!` apportionment of estate duty 遗产税的分摊
d<e+__ 2 appraisal 估价；评估
u Zo]8mV appreciable growth 可观增长
U& tfl / appreciable impact 显着影响
yd\5Z[iEp appreciable increase 可观增长
`two|gX0K appreciation 增值；升值
Ip tB.bYc appreciation against other currencies 相对其他货币升值
^\xCqVk_R appreciation of the exchange value of Hong Kong dollar 港元汇值上升
FF5tPHB appreciation tax 增值税
N[- %0 appropriation 拨款；拨用；拨付
nL "g2 3 appropriation account 拨款帐目
kxt\{iy 4 Appropriation Bill 拨款法案
]Om'naD appropriation-in-aid system 补助拨款办法
ahK?]:&QO approved assets 核准资产
,+swH;=7#r approved basket stock 认可一篮子证券
-6.i\
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{o Q(<&Aw approved charitable donation 认可慈善捐款
Y g\{S<wr approved charitable institution 认可慈善机构
5 ]A$P\7~1 approved currency 核准货币；认可货币
P ]~N- xdV approved estimates 核准预算
m^W*[ ^p approved estimates of expenditure 核准开支预算
;$E~ZT4p approved overseas insurer 核准海外保险人
\ SoYx5lf approved overseas trust company 核准海外信托公司
KqT#zj approved pooled investment fund 核准汇集投资基金
W)G2Cs?p approved provident fund scheme 认可公积金计划
}Rf}NWU)| approved provision 核准拨款
,I 9][_ approved redeemable share 核准可赎回股份
Qivf|H619 approved regional stock 认可地区性证券
G.A=hGw approved retirement scheme 认可退休金计划
SaX,^_GY approved subordinated loan 核准附属贷款
lo IL{2 arbitrage 套戥；套汇；套利
v
Ie=wf~D` arbitrageur 套戥者；套汇者
bn^mL~ arbitrary amount 临时款项
- N /8Ho arrangement 措施；安排；协定
}.fZy& _
arrears 欠款
"t3uW6& arrears of pay 欠付薪酬
tal> b]B; arrears of revenue 逾期未收税款；逾期未收的帐项
$9LGdKZ_D articles of association 组织章程；组织细则；组织章程细则
B;Q`v KY Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
yoq\9* ?u^ ascertainment of profit 确定利润
YD0vfwh "Asia Clear" “亚洲结算系统”
yBXkN&1=%; Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=|j*VF 2y" Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
r_!{!i3B Asian Development Fund [ADF] 亚洲发展基金
!3b|*].B Asian dollar bond 亚洲美元债券
Zpn*XG Asian dollar market 亚洲美元市场
Y&1!Z*OL ; Asian dollar rate 亚洲美元利率
@'k,\$ / Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Q{ |+ 3!!' Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
-$sl!%HO% asked price 沽盘；喊价；索价；卖方报价
K#m\ q itb assessable income 应评税入息
iMOPD}`IX assessable loss 应评税亏损
b n<I#ZH2 assessable profit 应评税利润
xr7-[)3Q $ assessable value 应评税值
8 M".o n assessed profit 估定利润
ue^?/{ OuT assessed value 经评估价值
42b =z//; assessment 评税；评定；估价；评税单
t ?Nj w7 assessment number 评税编号；估价编号
U#UVenp@ assessment of additional tax 补加税评税
Kd AR)EU> assessment of performance 业绩评估；实绩评价
)eTnR:= Assessor 评税主任
nsr
_\F\ asset price bubbles 资产价格泡沫
@4W\RwD asset-backed securities 具资产保证的证券
di)noQXkB- assets accretion 资产增值
L:k@BCQM assets and liabilities 资产与负债
7>W+ Uq assets betterment statement 资产递增表；资产改进表
9}'l=b:Jms assets lending 实物放款；有抵押贷款
WNF=NNO-R assets of the company passing on the death 死者去世时转移的公司资产
W_e-7=6 assets pledged as security for liabilities 用作负债抵押的资产
"W,"qFx assets portfolio 资产投资组合
?h>%Ix assets price 资产价格
.5Z,SGBf assets quality 资产质素
H$=h- assets realization 资产变现
pDq^W @Rq assets refinancing arrangement 资产再集资安排
b3y,4ke" assets securitization 资产证券化
Ca`/ t8= assets situated outside Hong Kong 在香港以外地方的资产
|2+F I<v4 assets stripping 削减资产；拆卖资产
M Z|c7f&` assets value 资产值
ji w`i assignee 承让人
R"8})a
gw assignment 转让；转让书；转让契
^,ZvKA"}+/ assignment of interest 权益转让
ya*q; D assignment of letters patent and trade mark 专利证书及商标转让
btB(n<G2# assignment of property 物业转让；物业转让书
.H[Lo> assignment right 转让权
Ue>A assignor 转让人
>gS5[`xRE associate 有联系的人；有关连人士；相联者；合伙人；联系人
;k63RNT,M& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
wFoR,oXtL/ associate member 附属会员
U# FJ8CD&u associated body corporate 相联法人团体
Lz EE]i associated company 相联公司；联属公司
>m;|I/2@ associated corporation 相联法团
/FNj |7s Association of Chartered Certified Accountants [ACCA] [United Kingdom]
C7fi1~ 公认会计师公会〔英国〕
!kHy LEV Association of Futures Exchange Brokers 香港期货经纪协会
,pGCgOG#}c Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
.x-Z+Rs{g association of underwriters 承保人组织
q9a
wzj assumption of control 接管
~; O=
7 assurance 担保；保险；转易；转易书
]>S$R&a assurance of interest 权益的转易
_+ R_ms at 19XX price 按一九ＸＸ年价格计算
ek0;8Ds9 at a discount 按赔价计算；按贴水价格计算；打折扣
x/jN& ;"/ at a premium 按溢价计算；按升水价格计算
Do[ F+Y at call 通知付款；按通知
[&]YVn>kj at constant market price 按固定市价计算
{*5;:Qn T at constant price 按固定价格计算
7:R{~|R at cost 按成本计算
/="D]K)%b8 at current market price 按当时市价计算；按现时市价计算
^JF_;~C at current price 按当时价格计算；按现时价格计算
fi-&[llg at factor cost 按要素成本计算；按生产要素成本计算
6&xW9' 6b: at money-of-the-day price 按付款当日价格计算
XM5;AcD at or better 按指定或较佳价位〔买卖指令〕
H?/cG_^y0 at par 按面值计算；平价
7 ]HIE]# at sight 见票即付
Ph7(JV{ at the close 按收市盘
U%B]N@ at the opening 按开市盘
@u'27c_<d3 attestation 见证；见证条款
/iJcy:J at-the-money option 平价期权
37M[9m|D* attorney 受权人；受托代表人
M@LaD 5 attornment 新拥有人承认书
N- ?|]4e/ attributable profit 可归属利润
4[f7 X4d$ attributable share value 可归属股份价值
Pi]s<3PL Auckland Stock Exchange 奥克兰证券交易所
J!^~KN6[ auction 拍卖
O D@@O 9 auctioneer 拍卖商
{/|8g( audit 审计；核数
nD?M;XN Audit Commission 审计署
$0`$)(Y Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
uK&wS #uY 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〕
h+'eFAZ audit review 帐目审查
$xn%i\ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
(=&bo p audited account 审计帐目；经审计的帐目
J/ P@m_Yx audited annual account 经审计的周年帐目
+ EB,7<5< audited balance sheet 经审计的资产负债表
1-Wnc'(OK auditor 核数师；核数主任；审计师
DGuUI}|) auditor's certificate 核数师证明书；审计师证明书
?PxYS%D_L auditor's report 核数师报告；审计师报告
O' sr[ Aussie bond 澳元债券
d=5}^v#4 austerity budget 紧缩预算
WUOPYYW<o Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
$P}]|/Yb Australia All Ordinaries Index 澳洲所有普通股票指数
S
bqM=I+ Australian Dollar [AUD] 澳元
p~zTRnm Australian Options Market 澳大利亚期权市场
a518N*] j Australian Securities Commission 澳洲证券事务监察委员会
uL2 {v Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Vwh&^{Eh Australian Stock Exchange 澳大利亚证券交易所
qu~"C, Austrian Schilling [ATS] 奥地利先令
LXEu^F~{u# authentication 认证；鉴证
0 c'2rx authority to purchase 委托购买证；委购书
s? \9i 6 authorization 认可；核准；授权；授权书
fOjt` ~ToI authorization by direction 指示授权
d\< aJOi+- authorization by instruction 指令授权
#/sE{jm authorization by warrant 令状授权
17[t_T&Ak9 authorization of unit trust 单位信托的认可
M0IqQM57N authorized agent 指定代理人
X|n[9h:% authorized capital 法定资本
VFaK>gQ authorized clerk 出市员
+nyN+X34B authorized dealer 认可交易商
'FA)LuAok authorized financial institution 认可财务机构
TboHP/ authorized fund 认可基金
L!Zxc~ authorized fund house 获授权的基金公司；认可基金公司
t:j07 ,1~ authorized institution 认可机构
6%hEs6-R authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[,?A$Z*Z| authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
f+88R=-u6S authorized insurer 获授权保险人；获认可承保人
.$s|T authorized investment 特准投资项目
nF
y7gA| authorized person 获授权人
xbH!:R; authorized representative 获授权代表
$8 ww]}K authorized share capital 法定股本
` &Of82*w automated quotation system 自动报价系统
aKU8"
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c M'[;u 自动交易系统〔香港期货交易所有限公司〕
}PD(kk6fX automatic adjustment mechanism 自动调整机制
snzH}$Ls automatic adjustment system 自动调整系统
v&/-&(+ Automatic Clearing House 自动票据交换所
zSvHv s automatic exchange rates accumulation system 自动化汇率累集系统
3'@j RK Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
>U
Ich automatic teller machine [ATM] 自动柜员机
U,3K6AZA 7 autopay 自动转帐
5}^08Xl available assets 可用资产
L5|;VH available fiscal reserve 现存财政储备
S E-, 1p available profit 可用利润
Kz2^f@5=F Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
bzL;)H4Eo average 平均；平均数；海损
,?N_67 average basic salary 平均基本薪金
+#"Ic: average consumer expenditure 平均消费开支；一般消费开支
(V%vFD1) average cost 平均成本
EjCzou average cost of land production 增辟土地平均成本
2
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B e average daily turnover 平均每日成交额
2X |jq4 average daily wage rate 平均每日工资率
.B-,GD} average expenditure pattern 平均开支模式
0+`*8G ) average growth rate 平均增长率
!F s) "? average net fixed assets 固定资产平均净值
91Sb= 9 average of relatives 相对价格平均数
<u% e* average price 平均价格
[B;Ek \ 5W average propensity to consume 平均消费倾向；一般消费倾向
M#<fh: > average propensity to save 平均储蓄倾向；一般储蓄倾向
ZaV66Y> average rate 平均率
lSv;wwEg average revenue 平均收入；平均收益
n{NgtH\V average stock 平均库存；平均存货
@{GxQzo average yearly rent 平均年租
Gkvd{G?F avoidance of double taxation 避免双重课税
>-WO w avoidance of tax 避税
