A:
{"jtR<{) A share Ａ股；甲类股份
h]@'M1D% abatement of tax 减税；减扣免税额
W,8Uu 1X = ABN AMRO Bank N.V. 荷兰银行
a[ ;L + above-the-line expenditure 线上项目支出；经常预算支出
N5 sR above-the-line receipt 线上项目收入；经常预算收入
AXc mN ABSA Asia Limited 南非联合亚洲有限公司
pI f6RwH}% absolute change 绝对数值变更
T Tbe{nb absolute expenditure 实际开支
@Mg& T$ absolute guideline figure 绝对准则数字
](I||JJa9f absolute interest 绝对权益
G{?`4=K absolute order of discharge 绝对破产解除令
0%xb):Ctw absolute profit margin 绝对利润幅度
")ys!V9 absolute value 实值；绝对值
"3_X$`v"! absolutely vested interest 绝对既得权益
t=lDN'\P absorbed cost 已吸收成本；已分摊成本
w[a(I} x absorption 吸收；分摊；合并
5_A*I C] absorption rate 吸收率；摊配率；分摊率
N/>:})dav ACB Finance Limited 亚洲商业财务有限公司
( x%
4* acceptable form of reciprocity 合理的互惠条件
AQ
FnS&Y acceptable rate 适当利率；适当汇率
b~ )@e9 acceptance agreement 承兑协议
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:CM_ acceptance for honour 参加承兑
WBKf)A^S acceptor 承兑人；接受人；受票人
S9DXd]6q_ acceptor for honour 参加承兑人
Bor_(eL^ accident insurance 意外保险
u ^#UsOt+ Accident Insurance Association of Hong Kong 香港意外保险公会
= ~s+<9c] accident insurance scheme 意外保险计划
_an 0G?7 accident year basis 意外年度基准
q4X( _t accommodation 通融；贷款
BN&)5M?Xt6 accommodation bill 通融票据；空头票据
nh7_
jEX accommodation party 汇票代发人
UvMkL account balance 帐户余额；帐户结余
_zb IS &4 account book 帐簿
,J 2qLH1 account collected in advance 预收款项
NPv.7, account current book 往来帐簿
w\[l4|g ` account of after-acquired property 事后取得的财产报告
?9?A)?O<j~ account of defaulter 拖欠帐目
7oZ Pb account payable 应付帐款
z\FBN=54z account payee only [A/C payee only] 只可转帐；存入收款人帐户
4'3;{k$z account receivable 应收帐款
0"j:-1 account receivable report 应收帐款报表
^$dbyj` account statement 结单；帐单；会计财务报表
El TB{C>u account title 帐户名称；会计科目
P cbhylKd accountant's report 会计师报告
+*W lj8 Accountant's Report Rules 会计师报告规则
jD <x pD accounting and auditing procedure 会计与审计程序；会计与核数程序
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uKr^% Accounting Arrangements 《会计安排》
(z;lNl(*C accounting basis 会计基础
&b>&XMIK accounting by Official Receiver 破产管理署署长呈交的帐目
iN[6}V6Sm Accounting Circular 《会计通告》
K:9AP{+ accounting class 会计类别
3ouy-SQ accounting date 记帐日期；会计结算日期
k )z>9z %D accounting for money 款项核算
;jx[ + Accounting Officer 会计主任
%yc-D]P/ accounting period 会计报告期；会计期
?=)lbSu
K accounting policy 会计政策；会计方针
%Un wh1VG accounting practice 会计惯例
|3F GM g% accounting principle 会计准则
5'DY)s-K accounting record 会计记录
Kt qOA[6 accounting report 会计报告
;t9!< L Accounting Services Branch [Treasury] 会计事务部〔库务署〕
UM0Ws|qx& Accounting Society of China 中国会计学会
0N)DHD?U accounting statement 会计报表
vC1fKo\p accounting system 会计制度；会计系统
L9^ M?.a accounting transaction 会计事项；帐务交易
& 2%|?f| accounting treatment 会计处理
izcjI.3e, accounting year 会计年度
[QM N0#(h accretion 增值；添加
@ x*xgf accrual 应计项目；应累算数目
JXRU9`3)A accrual basis 应计制；权责发生制
Y6Y "fb%K accrual basis accounting 应计制会计；权责发生制会计
C(h<s
e? accrue 应累算；应计
n>,GmC o accrued benefit 应累算利益
m< #^c?u accrued charges 应计费用
atd;)o0*0 accrued cumulative preference share dividend 应累算的累积优先股股息
G3y8M |: accrued expenses 应累算费用
]7TOA$Q accrued interest payable 应付利息；应计未付利息
%R?WkG accrued interest receivable 应收利息；应计未收利息
;:oX e*d accrued right 累算权益
&'zc2 accruing profit 应累算的利润
og8hc~:ro accumulated fiscal reserve 累积财政储备
I*N v|HST accumulated profit 累积利润；滚存溢利
&2.DZ),L accumulated reserve 累积储备
y 4@g w.pt accumulation of surplus income 累积收益盈余
IP {$lC acquired assets 既得资产
D=%1?8 K acquisition 收购；购置；取得
^uG^>Om* acquisition cost 购置成本
y5*zyd acquisition expenses 购置费用
]8"U)fzmc. acquisition of 100% interest 收购全部股权
(#6Fg|f4Y acquisition of control 取得控制权
aeNbZpFQ acquisition of fixed assets 购置固定资产
c zT2f acquisition of shell “买壳”
bb jEQby acquisition price 收购价
o,?G( act of God 天灾
OqRRf acting partner 执事合伙人
]zAwKuIK active market 买卖活跃的市场；交投畅旺的市场；旺市
7l/ZRz }1 active partner 积极参与的合伙人
p<\! {5: active trading 交投活跃
&N= vs actual circulation 实际流通
kf <c[ su actual cost 实际成本
CvZ\Z472.j actual expenditure 实际开支；实际支出
N3lz- vP- actual income 实际入息；实际收入；实际收益
)l!
/7WKY actual market 现货市场
x8C\&ivn actual price 现货价；实际价格
LibQlNW\ actual profit 实际利润
IS!OO< actual quotation 实盘；实际价位；实际报价
(x\VGo actual year basis 按实际年度计算
I0H]s/*C%9 actuals 实货
qAd=i0{N actuarial investigation 精算调查
yEjiMtQll] actuarial principle 精算原则
\p.yR. actuarial report 精算师报告
>l%8d'=Jl Actuarial Society of Hong Kong 香港精算学会
w-R.) actuarial valuation 精算师估值
8oI|Z= actuary 精算师
/;}% E ad referendum agreement 暂定协议；有待覆核的协定
J2
)h":2 ad valorem duty 从价税；按值征税
j[R. UB3J ad valorem duty system 从价税制
S[7^#O.) ad valorem fee 从价费
tw.GBR ad valorem tariff 从价关税
*aS+XnT/ additional allowance 额外免税额
jTg~]PQ^ additional amount for unexpired risk 未过期风险的额外款额
|,=^P` #% additional assessable profit 补加应评税利润
~Gh7i>n* additional assessment 补加评税
1,h:| additional commitment 额外承担
X=1o$:7 additional commitment vote 额外承担拨款
N2HD=[*cr additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
= #pYd~ additional dependent parent allowance 供养父母额外免税额
PC L
;Z additional provision 额外拨款
$v#`2S(7 additional stamp duty 附加印花税
&L+.5 i additional tax 补加税罚款；补加税款
G!B:>P|\l Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
m44a HBwId adjudged bankrupt 被裁定破产
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Sg// adjudicated bankrupt 裁定破产人
ZC Z@ZN adjudication fee 裁定费；评定印花税额手续费；评估契据费
^ Lc\{,m adjudication of bankruptcy 裁定破产；宣告破产
_[E+D0A adjudication of insolvency 裁定无力偿还债务
>W >Ei(f adjusted actual 经调整的实数；调整后的实数
ORF:~5[YS` adjusted current assets 经调整的流动资产；调整后的流动资产
z7sDaZL?_ adjusted figure 经调整的数字；调整后的数额
>EFWevT{ adjusted liabilities 经调整的负债；调整后的负债
p[xGL }
+\ adjusted loss 经调整的亏损；调整后的亏损
yZ[g2*1L adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
N >*+Wg$Ne adjusted profit 经调整的利润；调整后的利润
U/kQw rM adjusted surplus 经调整的盈余额；调整后的盈余额
zdU 46|!u adjusted value 经调整的价值；调整后的价值
AIn/v`JeX adjustment 调整；修订；理算〔保险〕
E ZjtZMnj adjustment centre 调剂中心
h/{1(c } adjustment lag 调整过程的时间差距；调整时差
>P@V D"U adjustment mechanism 调整机制
JttDRNZAU adjustment of loss 亏损调整
[PUu9rz# adjustment process 调整过程；调整程序
lqMr@
: t adjustment range 调整幅度
6i+,/v r administered exchange rate 受管制汇率
-3) jUzD Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
o<3$ |`S& administration expenses 行政费用
$Z;/ Sh administration fee 手续费；行政费
pw4^E|X administration in bankruptcy 破产管理
iti rh"[ administration order 遗产管理令
,>b>I#{ administrator 管理人；遗产管理人
*IWW,@0 administrator of the estate 遗产管理人
W G6
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2YKa <?_ admission of proof 接纳债权证明
&qdhxc4 advance 放贷款项；垫付款项；预支款项；预付款项
A&Aj!# advance account 暂支帐目；预付款帐户
0mUVa=)D advance compensation 预付补偿金
g;p}
-= advance from shareholder 股东垫款
ARf{hiV6Wt advance pending reimbursement 预支以待日后付还
Kw?3joy advanced economy 先进经济体系
/u.ZvY3, advancement 预付；预付财产
3BCD0
%8 advances warrant 垫款令
#6ePwd advancing 贷出
_ pz} adverse balance 逆差
DZC@^k \E adverse exchange 逆汇
^s 7!F.O C advertisement addressed to shareholders 在报章刊登的致股东通告
,I5SAd|dX advice for collection 托收通知书
wz 69Yw7 advice of drawing 提款通知书；汇票通知书
OrM1eP"I advice of payment 付款通知
54z.@BJhE Advisory Committee [Securities and Futures Commission]
J@$~q}iG 谘询委员会〔证券及期货事务监察委员会〕
!*"fWa hv Advisory Committee on Diversification 经济多元化谘询委员会
aif;h!
?y affidavit 誓章；遗产申报誓章
/A-WI x affidavit of no receipt 述明无收款的誓章
: (X3?% affiliate 联号；联营公司；附属公司
u) <s*jk affiliated company 附属公司；联号；联营公司
T{3nIF affirmation [estate duty] 非宗教式宣誓〔遗产税〕
7>j~;p{ affordability 负担能力
5a_8`csu African Development Bank [AfDB] 非洲开发银行
PgK7CG7G after-acquired property 事后取得的财产
y-bUVw!Y after-hours dealing 市后交易
?hkOL$v<9} after-tax profit 税后盈利；税后利润；税后溢利
n8F5z|/ agency agreement 代理协议
@
G)yz!H agency expenses 代理机构的开支
;H~<.QW agency fee 代理费
NvJ5[W Agency Law 《代理法》
1F`jptVQ\G agent 代理人；承销人
Px=@Tw N, agent of company 公司代理人
HVHv,:bPo agent's fee 代理人费；经纪费
qJdlZW< aggregate 总计；总数；总体数字
)'U0n`= aggregate amount 总款额；总额
A/'po_'uy aggregate assets and liabilities 总体资产与负债
]1<GZ ` aggregate at constant price 按固定价格计算的总体数字
9/ (jY$Ar aggregate demand 总需求
3)W z X aggregate gross position 总持仓量
h5@G eYda aggregate limit 总限额
gd*Gn" aggregate of salaries tax 合计薪俸税
b@;Wh-{d aggregate performance 总体表现；总体业绩
[TFJ b+N& aggregate supply 总体供应
X^ Is-[OvE aggregate surplus 总盈余
V9v20iX aggregate total 整体总额
XhM!pSl\ aggregate value 总值；合计价值
pzz* >Y aggregated basis 合计基准
87 s *lS aggregated net chargeable income 合计应课税入息实额
gk% @& TB/ aggregation 合并计算；合计；总和
rYr*D[m] aggregation of incomes of husband and wife 夫妇入息合并计算
|M?vFF]TN aggregation of property 财产的总和
b[<RcM{r} agio 差价；贴水
~.%HZzR6& 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》
<ErX<(0`ig Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Fa )QDBz) 《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》
*$<W"@%^J Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[^5;XD:%&l 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
@9B *V~ < Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
\CMZ_%~wU 《香港政府和大韩民国政府关于相互促进和保护投资协定》
A<X?1$ agreement for a settlement 授产协议
)?$[iu7 s agreement for assignment 转让协议
D:_W;b ) agreement for sale 售卖协议；买卖协议
c[,h|~K/_? agreement for sale and purchase 买卖协议
6UeY Z g agreement for the payment of interest 支付利息协议
| ] *3En: agreement for the repayment of money 还款协议
?@.v* 'qR agreement of reinsurance 再保险协议
Jo\P,-\( Agricultural Bank of China 中国农业银行
h<Aq|* air passenger departure tax 飞机乘客离境税
ai/|qYf Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
_?I{>:!| airport tax 机场税
cl%+m alcohol duty 酒精税
V]p{j LG alienation 让与；让渡；转让
Mu? |<#s alimony 生活费；赡养费
hL&$` Q All Ordinaries Index [AOI] 所有普通股指数
aaR& -M@ all risks 全险；综合险
;XurH%Mg All Sales Record for Stock Market 《股票市场成交报告》
4a-JC" Allied Capital Resources Limited 新联财务有限公司
=n5'~1?X? all-items index [Consumer Price Index] 总指数〔消费物价指数〕
4KM-$h,4O allocation letter 拨款信件
PW5]+ |# allocation of fund 分配款项；预留款项
C d }^&z allocation of profit 利润分配；溢利分配
\_
3>v5k| allocation warrant 拨款令
IW0S*mO$ allotment 分配；配股
i7Up AHd/ allotment notice 股份配售通知；配股通知
}uZs)UQ|$ allotment of shares 股份分配
y QW7ng7D0 allowable 可获宽免；免税的
\l~^dn} allowable business loss 可扣除的营业亏损
RRIh;HhX allowable expenses 可扣税的支出
|vI`u[P allowance 免税额；津贴；备抵；准备金
?;ok 9Y allowance for debts 债项的免税额
G.rz6o; allowance for depreciation by wear and tear 耗损折旧免税额
<e2l@@#oy allowance for funeral expenses 殡殓费的免税额
1 ~zjsi allowance for inflation 为通货膨胀而预留的款项；通胀准备金
lT|Gkm<G allowance for repairs and outgoings 修葺及支出方面的免税额
ITn% allowance to debtor 给债务人的津贴
K oJ=0jM# alteration of capital 资本更改
e c&/a2M alternate trustee 候补受托人
$a M5jH< amalgamation 合并
f4"UI-8;n ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]4l2jY ambit of charges 征税范围；收费范围
UT D_rQ amended valuation 经修订的估值
hIJtu;}zU American Commodities Exchange 美国商品交易所
}5;4'l8 American Express Bank Limited 美国运通银行
*q=T1JY American Stock Exchange 美国证券交易所
GJeG7xtJKl amortization 摊销
y|5L %,i amount due from banks 存放银行同业的款项
I=y7$+7% amount due from banks abroad 存放海外银行同业的款项
><<>4(eF p amount due from holding companies 控股公司欠款
@NL cO } amount due from local banks 存放本港银行同业的款项
gM&IV{k3 amount due to banks 银行同业的存款
]M7FI Dg amount due to banks abroad 海外银行同业的存款
(~GQnc qa amount due to holding companies 控股公司存款
C^J<qq & amount due to local banks 本港银行同业的存款
Lx0nLJ\ amount due to outport banks 外埠银行同业的存款
cS;3,#$ amount for note issue 发行纸币的款额
SVe]2ONd amount of bond 担保契据的款额
9TW[;P2> ) amount of consideration 代价款额
D=0YLQ*rP amount of contribution 供款数额
SMEl'y amount of indebtedness 负债款额
]`/>hH>+~9 amount of principal of the loan 贷款本金额
%Qe zC+n amount of rates chargeable 应征差饷数额
1<YoGm& amount of share capital 股本额
)+G"57p amount of sums assured 承保款额
vMT f^V amount of variation 变动幅度
Q (bOar 5 amount of vote 拨款数额
tbFAVGcAM amount payable 应付款额
iW5cEI%tb amount receivable 应收款额
q/#e6;x Amsterdam Stock Exchange 阿姆斯特丹证券交易所
4q}+8F`0F analysis 分析
@J[@Pu O ancillary risk 附属风险
:@((' X(". annual account 周年帐目；周年帐目报表；年度决算；年结
gP2zDI annual accounting date 年结日期
tT}b_r7h(1 annual allowance 每年免税额；年积金；年度津贴；年津
jn<?,UABD annual balance 年度余额
uX_ H;, n annual disposable income 每年可动用收入
o(*\MT t? annual estimates 周年预算
~g{j)"1 annual fee 年费
*~vB6V |1 annual general meeting 周年大会
Er;/ zxg9p annual growth rate 年增率；每年增长率
l0qaTpn annual long-term supplement 长期个案每年补助金
1Bj.MQ^ annual pensionable emolument 可供计算退休金的年薪
/8x';hQ annual report 年报
azP H~' E' Annual Report on the Consumer Price Index 《消费物价指数年报》
!eW1d0n'+f annual return 周年报表；周年申报表；每年报税表格
K: ,V>DL Annual Return Rules 《周年报表规则》
xf YKUOp / annual review of consumer prices 每年消费物价回顾
PkvW6,lS annual roll-forward basis 逐年延展方式
(dy(.4W\ annual salary 年薪
Q{ [@ n annual statement 年度报表；年度决算表
wQhNQ(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
Cj -s annuitant 年金受益人
7Ak<e tHD annuity 年金
3s6obw$ki annuity contract 年金合约
TSB2]uH annuity on human life 人寿年金
|Y7SP]/`gB antecedent debt 先前的债项
6"&cQ>$xh ante-dated cheque 倒填日期支票
d?zSwLsl anticipated expenditure 预期开支
1}(2 2Q; anticipated net profit 预期纯利
TeHJj`rdAU anticipated revenue 预期收入
O~3
A>j anti-inflation measure 反通货膨胀措施
u{sHuVl anti-inflationary stance 反通货膨胀立场
L ;Ff(0x| apparent deficit 表面赤字
.shi?aWm apparent financial solvency 表面偿债能力
:zY4p hR apparent partner 表面合伙人
2"IV application for personal assessment 个人入息课税申请书
8y
LcTA$T application of fund 资金应用
}]x \ `}o application to release as liquidator and to destruct the books of accounts and documents
/K:r4Kw 申请免除清盘人职务及毁灭帐簿与文件
}Fe6L;^; appointed actuary 委任精算师
@{Rb]d?&F? appointed auditor 委任核数师；委任审计师
3~> -A= appointed trustee 委任的受托人
@j!,8JQEd appointer 委任人
n7[nl4 3 apportioned pro rata 按比例分摊
b>ai"! apportionment 分配；分摊
4ag W<c# Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
dY 8 H2; apportionment formula 分摊方程式
I,-n[k\J apportionment of estate duty 遗产税的分摊
[l}H:%O, appraisal 估价；评估
Hjm> I'9 appreciable growth 可观增长
c]6b|mHT appreciable impact 显着影响
6S`_L appreciable increase 可观增长
\<7Bx[/D4 appreciation 增值；升值
%*D=ni#(sT appreciation against other currencies 相对其他货币升值
B2; P%B appreciation of the exchange value of Hong Kong dollar 港元汇值上升
`16'qc appreciation tax 增值税
1j?P$%p appropriation 拨款；拨用；拨付
Y~"tL(WfJl appropriation account 拨款帐目
gIB3 DuUo Appropriation Bill 拨款法案
Od ! )MQ*, appropriation-in-aid system 补助拨款办法
IWv 9!lW approved assets 核准资产
pN9 ! approved basket stock 认可一篮子证券
z?byNd8 approved budget 核准预算
VGS%U8; approved charitable donation 认可慈善捐款
L!}!k N:? approved charitable institution 认可慈善机构
<T oS& approved currency 核准货币；认可货币
B/a gW approved estimates 核准预算
cY?|RXNmZ approved estimates of expenditure 核准开支预算
p6DI7<C<H approved overseas insurer 核准海外保险人
};Q}C0E approved overseas trust company 核准海外信托公司
cMT7Bd approved pooled investment fund 核准汇集投资基金
+Mo4g2W approved provident fund scheme 认可公积金计划
S;~eI8gQ" approved provision 核准拨款
4Mt3<W5 approved redeemable share 核准可赎回股份
R@c] )\^] approved regional stock 认可地区性证券
)OI}IWDl approved retirement scheme 认可退休金计划
kckRHbeU approved subordinated loan 核准附属贷款
,GSi Sn arbitrage 套戥；套汇；套利
+( LH!\{^ arbitrageur 套戥者；套汇者
#-L0.z( arbitrary amount 临时款项
&~:EmLgv arrangement 措施；安排；协定
de:@/-| arrears 欠款
f"Sp.'@ arrears of pay 欠付薪酬
0#V"
arrears of revenue 逾期未收税款；逾期未收的帐项
be+-p articles of association 组织章程；组织细则；组织章程细则
9UM)"I&k Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
H:.~!
r ascertainment of profit 确定利润
iw )gNQ%z4 "Asia Clear" “亚洲结算系统”
lNX*s
E
. Asia Commercial Bank Ltd. 亚洲商业银行有限公司
MJ}{Q1|* Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
FL mD?nw Asian Development Fund [ADF] 亚洲发展基金
" MnWd BS Asian dollar bond 亚洲美元债券
lR?y
tIY Asian dollar market 亚洲美元市场
! tq]kKJ3: Asian dollar rate 亚洲美元利率
&y?
|$p\;/ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
:8yebOs Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
IdmP!(u asked price 沽盘；喊价；索价；卖方报价
9\8ektq} Z assessable income 应评税入息
V( ELrjB0 assessable loss 应评税亏损
xlv(PVdn assessable profit 应评税利润
Gu$/rb ? assessable value 应评税值
cH_qHXi[G assessed profit 估定利润
9PB%v.t5 y assessed value 经评估价值
9v RLM*9| assessment 评税；评定；估价；评税单
t0 e6iof^o assessment number 评税编号；估价编号
VY6G{f assessment of additional tax 补加税评税
[UwQi!^-O assessment of performance 业绩评估；实绩评价
u62H+'k}F Assessor 评税主任
-Q? i16pM asset price bubbles 资产价格泡沫
=M1}HF,7>l asset-backed securities 具资产保证的证券
y[7M(K assets accretion 资产增值
,
z\ Qd07u assets and liabilities 资产与负债
]L3U2H`7 assets betterment statement 资产递增表；资产改进表
WJ8i=MO67 assets lending 实物放款；有抵押贷款
$%EX~$=m]- assets of the company passing on the death 死者去世时转移的公司资产
h0F=5| B assets pledged as security for liabilities 用作负债抵押的资产
gS FZ>v*6 assets portfolio 资产投资组合
p A8bFtt assets price 资产价格
CR [>5/:M assets quality 资产质素
sc*R:" assets realization 资产变现
rWr'+v? assets refinancing arrangement 资产再集资安排
`l45T~`] $ assets securitization 资产证券化
-r *|N.5c assets situated outside Hong Kong 在香港以外地方的资产
[8'?G5/n assets stripping 削减资产；拆卖资产
-mO#HZ Iq assets value 资产值
q^xG%YdPz+ assignee 承让人
"M/c0`>C!i assignment 转让；转让书；转让契
';R]`vWFe assignment of interest 权益转让
QGN+f) assignment of letters patent and trade mark 专利证书及商标转让
2TGND-(j assignment of property 物业转让；物业转让书
-;cF)C--12 assignment right 转让权
S(.J assignor 转让人
vjX,7NY? associate 有联系的人；有关连人士；相联者；合伙人；联系人
P5my]4|x Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
"G%S
m") associate member 附属会员
,$`} Rf< associated body corporate 相联法人团体
t?9J'.p associated company 相联公司；联属公司
%U{6 `m associated corporation 相联法团
+2MF#{ tS Association of Chartered Certified Accountants [ACCA] [United Kingdom]
EMnz;/dMt 公认会计师公会〔英国〕
dNR /| Association of Futures Exchange Brokers 香港期货经纪协会
G@P;#l`(D Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
(1x8DVXNN association of underwriters 承保人组织
j& Hui>~ assumption of control 接管
0[UI'2 assurance 担保；保险；转易；转易书
|47t+[b assurance of interest 权益的转易
> %KEMlKZ at 19XX price 按一九ＸＸ年价格计算
"E+;O,N- at a discount 按赔价计算；按贴水价格计算；打折扣
w6Gez~ 8 at a premium 按溢价计算；按升水价格计算
)2c]Z| at call 通知付款；按通知
/)[-5n{ at constant market price 按固定市价计算
Z"c-Ly{vEj at constant price 按固定价格计算
P[fy at cost 按成本计算
|mMsU,*gB at current market price 按当时市价计算；按现时市价计算
#~p ;s> at current price 按当时价格计算；按现时价格计算
cn}15JHdR at factor cost 按要素成本计算；按生产要素成本计算
Q m *z at money-of-the-day price 按付款当日价格计算
3>n&u,Xe at or better 按指定或较佳价位〔买卖指令〕
xY?p(>( at par 按面值计算；平价
'jO2pH /% at sight 见票即付
_N;@jq\q at the close 按收市盘
6r"NU`1A;r at the opening 按开市盘
QyCrz{/ attestation 见证；见证条款
TDw~sxtv& at-the-money option 平价期权
E^J &?- attorney 受权人；受托代表人
} @LIb<Y attornment 新拥有人承认书
0V6, &rTF attributable profit 可归属利润
q25 p3 attributable share value 可归属股份价值
2|7:`e~h Auckland Stock Exchange 奥克兰证券交易所
{ccc[G?>.Q auction 拍卖
RF*>U a auctioneer 拍卖商
rOOo42Y W` audit 审计；核数
]]y >d! Audit Commission 审计署
1tTP;C
l# Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
t,LK92? 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〕
&n,v@
gt audit review 帐目审查
0`zd j Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
oi`L ;w|] audited account 审计帐目；经审计的帐目
BcQUD?LC` audited annual account 经审计的周年帐目
4U\>TFO audited balance sheet 经审计的资产负债表
%UdE2 D'bC auditor 核数师；核数主任；审计师
ajkV"~w',| auditor's certificate 核数师证明书；审计师证明书
'T^Ma LK auditor's report 核数师报告；审计师报告
[? "hmSJ Aussie bond 澳元债券
! Gnm<|. austerity budget 紧缩预算
Lea4-Gc Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
UG44 oKB Australia All Ordinaries Index 澳洲所有普通股票指数
.WSn Y 71 Australian Dollar [AUD] 澳元
41/ civX>V Australian Options Market 澳大利亚期权市场
@F 8NN\ Australian Securities Commission 澳洲证券事务监察委员会
Pg.JI:>2Ku Australian Society of Certified Practising Accountants 澳洲执业会计师公会
lZ5-lf 4 Australian Stock Exchange 澳大利亚证券交易所
y~*B%KnEQy Austrian Schilling [ATS] 奥地利先令
tX%
C5k authentication 认证；鉴证
,eTdQI; authority to purchase 委托购买证；委购书
G[e,7jev authorization 认可；核准；授权；授权书
8; `B3N7 authorization by direction 指示授权
NI"Zocp authorization by instruction 指令授权
o~Hq&C"^} authorization by warrant 令状授权
(]sm9PO authorization of unit trust 单位信托的认可
27R4B
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w*"Ii%iA< authorized capital 法定资本
POm;lM $ authorized clerk 出市员
>"UXY) authorized dealer 认可交易商
/Q W^v;^ authorized financial institution 认可财务机构
DNj<:Pdd) authorized fund 认可基金
$'}| /D authorized fund house 获授权的基金公司；认可基金公司
Q65M(x+oy authorized institution 认可机构
7h(
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
)+v5 H authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
%@(+`CCA authorized insurer 获授权保险人；获认可承保人
_!|$ i authorized investment 特准投资项目
t{UWb~" authorized person 获授权人
2@ T0 QJ authorized representative 获授权代表
RF8, qz authorized share capital 法定股本
8aQTm- {m automated quotation system 自动报价系统
uFmpc7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
b i-A m/9 自动交易系统〔香港期货交易所有限公司〕
k~;~i)Eg automatic adjustment mechanism 自动调整机制
1xtS$^APcd automatic adjustment system 自动调整系统
JoB-&r}\V* Automatic Clearing House 自动票据交换所
|
#a{1Z) automatic exchange rates accumulation system 自动化汇率累集系统
3v $n}. Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9FC_B+7 automatic teller machine [ATM] 自动柜员机
?!F<xi: autopay 自动转帐
+?t&
7={~ available assets 可用资产
zxs)o}8icO available fiscal reserve 现存财政储备
`r&Ui%fk;0 available profit 可用利润
~eTp( XG Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
x !85P\sm average 平均；平均数；海损
*kf%? T. average basic salary 平均基本薪金
wmK;0 )|H average consumer expenditure 平均消费开支；一般消费开支
z I"&g]TV5 average cost 平均成本
(j:[<U average cost of land production 增辟土地平均成本
P\[K)N/ 1 average daily turnover 平均每日成交额
gzK/ l: average daily wage rate 平均每日工资率
rx]Q,;" average expenditure pattern 平均开支模式
ku57 <k b average growth rate 平均增长率
[GM!@6U average net fixed assets 固定资产平均净值
ZJ)>gV average of relatives 相对价格平均数
1IgTJ" \ average price 平均价格
CNj |vYj average propensity to consume 平均消费倾向；一般消费倾向
8>|4iT average propensity to save 平均储蓄倾向；一般储蓄倾向
8DD1wK\U~ average rate 平均率
#6y fIvap average revenue 平均收入；平均收益
{?w *n_T. average stock 平均库存；平均存货
9J M f
T] average yearly rent 平均年租
* XDe:A avoidance of double taxation 避免双重课税
9]chv>dO)= avoidance of tax 避税
