A:
#qPV Qt A share Ａ股；甲类股份
~xP
Szf abatement of tax 减税；减扣免税额
p-a]"l+L ABN AMRO Bank N.V. 荷兰银行
_pJX1_vD above-the-line expenditure 线上项目支出；经常预算支出
fO0- N>W'P above-the-line receipt 线上项目收入；经常预算收入
+ Z )`inw ABSA Asia Limited 南非联合亚洲有限公司
C CC 4(v absolute change 绝对数值变更
y+l<vJu absolute expenditure 实际开支
ST#PMb'izn absolute guideline figure 绝对准则数字
h=:*7>} absolute interest 绝对权益
;U8 dm" absolute order of discharge 绝对破产解除令
YHJ ' absolute profit margin 绝对利润幅度
F= :F>6` absolute value 实值；绝对值
W&Y4Dq^ absolutely vested interest 绝对既得权益
/95FDk> absorbed cost 已吸收成本；已分摊成本
G &m>Ov$#& absorption 吸收；分摊；合并
[;)~nPjI absorption rate 吸收率；摊配率；分摊率
:U7;M}0 ACB Finance Limited 亚洲商业财务有限公司
n}) acceptable form of reciprocity 合理的互惠条件
$&bU2 ] acceptable rate 适当利率；适当汇率
DrW/KU,{+( acceptance agreement 承兑协议
LPsh?Ca?N acceptance for honour 参加承兑
%L.lkRs acceptor 承兑人；接受人；受票人
Pxap;;\ acceptor for honour 参加承兑人
:p,c%" 8 accident insurance 意外保险
wHq('+{=&
Accident Insurance Association of Hong Kong 香港意外保险公会
r#ks>s accident insurance scheme 意外保险计划
#d3[uF]OmW accident year basis 意外年度基准
A X/=}G accommodation 通融；贷款
&mCs%l accommodation bill 通融票据；空头票据
*{HGLl|= accommodation party 汇票代发人
*sIi$1vHu account balance 帐户余额；帐户结余
h\Z3y AYd account book 帐簿
4mki&\lw` account collected in advance 预收款项
)tJL@Qo account current book 往来帐簿
77)OW $G account of after-acquired property 事后取得的财产报告
9t,aT!f account of defaulter 拖欠帐目
cKaL K#~ account payable 应付帐款
h]G6~TYI5 account payee only [A/C payee only] 只可转帐；存入收款人帐户
3 t~X: account receivable 应收帐款
O<gP)ZW~ account receivable report 应收帐款报表
Vjv6\;tt8 account statement 结单；帐单；会计财务报表
t201ud2$ account title 帐户名称；会计科目
hj%}GP{{ accountant's report 会计师报告
aMe%#cLI Accountant's Report Rules 会计师报告规则
=iA"; x accounting and auditing procedure 会计与审计程序；会计与核数程序
r9U[-CX:" Accounting Arrangements 《会计安排》
<6~/sa4GN accounting basis 会计基础
`PXoJl accounting by Official Receiver 破产管理署署长呈交的帐目
!.x=r Accounting Circular 《会计通告》
O%r S;o accounting class 会计类别
:==UDVP accounting date 记帐日期；会计结算日期
LX&=uv%-^ accounting for money 款项核算
J$o[$G_Z Accounting Officer 会计主任
Ut0qr kqF accounting period 会计报告期；会计期
5<0Yh#_ accounting policy 会计政策；会计方针
] I N - accounting practice 会计惯例
hg)!m\g accounting principle 会计准则
p?EEox accounting record 会计记录
y}.y,\S0 accounting report 会计报告
2d ,wrC<'$ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
mE)x7 Accounting Society of China 中国会计学会
M$DwQ}Z accounting statement 会计报表
1KfJl S+ accounting system 会计制度；会计系统
-Hl\j (D7 accounting transaction 会计事项；帐务交易
2nOe^X!* accounting treatment 会计处理
)AZ`R8-A accounting year 会计年度
+9& ulr accretion 增值；添加
2}W6{T' accrual 应计项目；应累算数目
0O@[on;Bd accrual basis 应计制；权责发生制
?,A8 fR accrual basis accounting 应计制会计；权责发生制会计
n=<q3}1Jej accrue 应累算；应计
,58kjTM accrued benefit 应累算利益
G5C#i7cpm accrued charges 应计费用
oW` *FD accrued cumulative preference share dividend 应累算的累积优先股股息
#CBo accrued expenses 应累算费用
#RsIxpc accrued interest payable 应付利息；应计未付利息
sZ\i(eIU accrued interest receivable 应收利息；应计未收利息
^^W`Lh%9 accrued right 累算权益
t/4/G']W accruing profit 应累算的利润
!YuON6{) accumulated fiscal reserve 累积财政储备
qX}dbuDE"P accumulated profit 累积利润；滚存溢利
*;~{_Disz accumulated reserve 累积储备
k; 9#4^4( accumulation of surplus income 累积收益盈余
O;.d4pO(tC acquired assets 既得资产
u!156X?[eU acquisition 收购；购置；取得
&AkzSgP acquisition cost 购置成本
vwSX$OZ acquisition expenses 购置费用
Fp* & os acquisition of 100% interest 收购全部股权
Av\ 0GqF acquisition of control 取得控制权
HvL9;^! acquisition of fixed assets 购置固定资产
Q'vIeG "o acquisition of shell “买壳”
eFeCS{LV+ acquisition price 收购价
J@&$U7t act of God 天灾
"@):*3
4 acting partner 执事合伙人
\n( 'KVbf active market 买卖活跃的市场；交投畅旺的市场；旺市
lVO(9sl*i active partner 积极参与的合伙人
G+%5V5GS active trading 交投活跃
J0{WqA.P actual circulation 实际流通
G/^5P5y%@ actual cost 实际成本
'SXpb?CZ actual expenditure 实际开支；实际支出
~=aI2( b actual income 实际入息；实际收入；实际收益
s;=J'x)~% actual market 现货市场
%E= ,H?9&> actual price 现货价；实际价格
+b:h5, actual profit 实际利润
pNk ,jeo actual quotation 实盘；实际价位；实际报价
^U|CNB%. actual year basis 按实际年度计算
!3gpiQH{ actuals 实货
|Cxip&e> actuarial investigation 精算调查
.,(uoK{ actuarial principle 精算原则
S
-mz xj actuarial report 精算师报告
%[31ZFYB Actuarial Society of Hong Kong 香港精算学会
o
Q!g!xz actuarial valuation 精算师估值
uc{Qhw!;: actuary 精算师
R&d _ WB4w ad referendum agreement 暂定协议；有待覆核的协定
7~k~S>sO ad valorem duty 从价税；按值征税
pu
m9x)y1 ad valorem duty system 从价税制
s`{#[&[ ad valorem fee 从价费
*~MiL 9m+? ad valorem tariff 从价关税
X_Of k additional allowance 额外免税额
M@z_Z+q 9 additional amount for unexpired risk 未过期风险的额外款额
qhHRR/p additional assessable profit 补加应评税利润
ag*Hs<gi additional assessment 补加评税
Toa#>Z*+Rb additional commitment 额外承担
XzTH,7 [n additional commitment vote 额外承担拨款
=.3P)gY ) additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_s#/f5<:B additional dependent parent allowance 供养父母额外免税额
-^NAHE$bW additional provision 额外拨款
wr6xuoH additional stamp duty 附加印花税
-n$rKEC4 additional tax 补加税罚款；补加税款
t,as{.H{h Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
L
M< = j adjudged bankrupt 被裁定破产
EIl$"^- adjudicated bankrupt 裁定破产人
>@92K ]J adjudication fee 裁定费；评定印花税额手续费；评估契据费
[n@!=T adjudication of bankruptcy 裁定破产；宣告破产
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adjudication of insolvency 裁定无力偿还债务
R HA>fXp adjusted actual 经调整的实数；调整后的实数
\/e*quxx adjusted current assets 经调整的流动资产；调整后的流动资产
I@3c QxI adjusted figure 经调整的数字；调整后的数额
=M
km: '1r adjusted liabilities 经调整的负债；调整后的负债
` E1_S adjusted loss 经调整的亏损；调整后的亏损
26klW:2* 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
?tM]. \ adjusted profit 经调整的利润；调整后的利润
D cvmeGl adjusted surplus 经调整的盈余额；调整后的盈余额
M`,Z#)Af adjusted value 经调整的价值；调整后的价值
,, -[P*@ adjustment 调整；修订；理算〔保险〕
28L'7 adjustment centre 调剂中心
1Z{p[\ k adjustment lag 调整过程的时间差距；调整时差
%emPSBf @ adjustment mechanism 调整机制
-X[8 soz adjustment of loss 亏损调整
h[v3G<C ~r adjustment process 调整过程；调整程序
Wy-quq03"& adjustment range 调整幅度
R S_lQ{' administered exchange rate 受管制汇率
I4DlEX Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
H<}Fk9 administration expenses 行政费用
}R] }@i~i administration fee 手续费；行政费
JV*,!5 administration in bankruptcy 破产管理
lDM~Z3(/b administration order 遗产管理令
hF%~iqd administrator 管理人；遗产管理人
B*~Bm. administrator of the estate 遗产管理人
QcVtv7+*v admission of debt 债项承认书
UK9MWC5g9 admission of proof 接纳债权证明
o[+|n[aT)3 advance 放贷款项；垫付款项；预支款项；预付款项
9;WOqBD advance account 暂支帐目；预付款帐户
:FgRe,D advance compensation 预付补偿金
,0u 0 ' advance from shareholder 股东垫款
x @R A1&c advance pending reimbursement 预支以待日后付还
CjukD%>sde advanced economy 先进经济体系
ReGb .pf advancement 预付；预付财产
X;a{JjN advances warrant 垫款令
A2FU}Ym0= advancing 贷出
Kgio}y adverse balance 逆差
2n r
UE adverse exchange 逆汇
H_r'q9@<> advertisement addressed to shareholders 在报章刊登的致股东通告
ZN]c>w[
)I advice for collection 托收通知书
4 ~|TKd{ advice of drawing 提款通知书；汇票通知书
.6A:t? . advice of payment 付款通知
L5P}%1 _ Advisory Committee [Securities and Futures Commission]
w0`L)f5v 谘询委员会〔证券及期货事务监察委员会〕
Pw0 KQ Us Advisory Committee on Diversification 经济多元化谘询委员会
h+d;`7Z> affidavit 誓章；遗产申报誓章
g.sV$.T2K affidavit of no receipt 述明无收款的誓章
m6ws #%|[ affiliate 联号；联营公司；附属公司
'|R@k_nx affiliated company 附属公司；联号；联营公司
xW ZcSIH! affirmation [estate duty] 非宗教式宣誓〔遗产税〕
FwzA_
nn affordability 负担能力
&1C9K> African Development Bank [AfDB] 非洲开发银行
7CN[Z9Y^} after-acquired property 事后取得的财产
ZUI\0qh+ after-hours dealing 市后交易
Y>m=cqR after-tax profit 税后盈利；税后利润；税后溢利
0mi[|~x= agency agreement 代理协议
lTd2~_ agency expenses 代理机构的开支
'{*>hj5.8 agency fee 代理费
P
T.jR * Agency Law 《代理法》
N~KRwsD H agent 代理人；承销人
^ "#rDP"v agent of company 公司代理人
e{+{,g {iu agent's fee 代理人费；经纪费
@ BW8`Ky1 aggregate 总计；总数；总体数字
=}KbE4D+8 aggregate amount 总款额；总额
ZVR 9vw 28 aggregate assets and liabilities 总体资产与负债
|dzF>8< ) aggregate at constant price 按固定价格计算的总体数字
~,65/O aggregate demand 总需求
ti2_kYq aggregate gross position 总持仓量
JX<W[P>M aggregate limit 总限额
n^)9QQ aggregate of salaries tax 合计薪俸税
%4KJ&R
(>[ aggregate performance 总体表现；总体业绩
*w,gi.Y3 aggregate supply 总体供应
PGhZ`nl aggregate surplus 总盈余
!27]1%Aw aggregate total 整体总额
U: jf9L2 aggregate value 总值；合计价值
h4i $z-! aggregated basis 合计基准
;i?!qB>baX aggregated net chargeable income 合计应课税入息实额
TRok4uc aggregation 合并计算；合计；总和
`5&V}"lB aggregation of incomes of husband and wife 夫妇入息合并计算
W)~.o/; aggregation of property 财产的总和
%$KO]
agio 差价；贴水
L=FvLii. 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》
*g6o ;c Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
c9@jyq_H? 《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》
ng*E9Puu[ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
A :J{ 《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》
xA E@cwg Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
u@'zvkb@ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
dkp[?f )x agreement for a settlement 授产协议
-{%''(G agreement for assignment 转让协议
/~5YTe( F agreement for sale 售卖协议；买卖协议
nv{4
U}&P agreement for sale and purchase 买卖协议
k|C8 sSH agreement for the payment of interest 支付利息协议
5z>\'a1U agreement for the repayment of money 还款协议
R u-rp^a agreement of reinsurance 再保险协议
AAY UXY! Agricultural Bank of China 中国农业银行
y ]%,Y=%X air passenger departure tax 飞机乘客离境税
9iNns;^`q Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
F
;&e5G airport tax 机场税
m3-J0D<
alcohol duty 酒精税
3:#rFb alienation 让与；让渡；转让
mnj A8@1 alimony 生活费；赡养费
eF1%5;" W All Ordinaries Index [AOI] 所有普通股指数
T$;XJx all risks 全险；综合险
Q0_W<+` All Sales Record for Stock Market 《股票市场成交报告》
c/U6K
yiK Allied Capital Resources Limited 新联财务有限公司
4,Ds B' all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=1[g `b allocation letter 拨款信件
VrxH6 Y allocation of fund 分配款项；预留款项
!l^A Kn| allocation of profit 利润分配；溢利分配
~m U_ `o allocation warrant 拨款令
kR(=VM JU allotment 分配；配股
2f4 c;YS allotment notice 股份配售通知；配股通知
wCmv/m allotment of shares 股份分配
jtY~- @* allowable 可获宽免；免税的
VAt9JE;# allowable business loss 可扣除的营业亏损
H12@12v allowable expenses 可扣税的支出
n82Q.M- H allowance 免税额；津贴；备抵；准备金
b\S}?{m5 allowance for debts 债项的免税额
sR .j~R allowance for depreciation by wear and tear 耗损折旧免税额
.& xNJdsY allowance for funeral expenses 殡殓费的免税额
8m<<tv. allowance for inflation 为通货膨胀而预留的款项；通胀准备金
%MNV 5UA[w allowance for repairs and outgoings 修葺及支出方面的免税额
b{Ss+F allowance to debtor 给债务人的津贴
R*m" '|U alteration of capital 资本更改
IBh~(6 alternate trustee 候补受托人
R!G7;m'N1 amalgamation 合并
Y
sV ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
D .`\ ^a ambit of charges 征税范围；收费范围
1?\ Y,+ amended valuation 经修订的估值
>cL2PN_y American Commodities Exchange 美国商品交易所
w%n]~w=8 American Express Bank Limited 美国运通银行
,2 bAKa American Stock Exchange 美国证券交易所
%Eg e^4PE amortization 摊销
J7vpCw2ni amount due from banks 存放银行同业的款项
o hlV c%a amount due from banks abroad 存放海外银行同业的款项
I |z#Ao c amount due from holding companies 控股公司欠款
eov-"SJB amount due from local banks 存放本港银行同业的款项
.YF-t `{ amount due to banks 银行同业的存款
#+k[[; 0 amount due to banks abroad 海外银行同业的存款
yFsXI0I[p amount due to holding companies 控股公司存款
yRkMR$5& amount due to local banks 本港银行同业的存款
QGy=JH b amount due to outport banks 外埠银行同业的存款
Am4(WXVQ amount for note issue 发行纸币的款额
2,0F8=L amount of bond 担保契据的款额
e`F|sz]k"H amount of consideration 代价款额
mA @+4& amount of contribution 供款数额
pa-4|)q Y amount of indebtedness 负债款额
Jx w<* amount of principal of the loan 贷款本金额
m)}MkC- amount of rates chargeable 应征差饷数额
i d'# s amount of share capital 股本额
[^~9wFNtd amount of sums assured 承保款额
G1 tp amount of variation 变动幅度
!k9h6/ b6 amount of vote 拨款数额
nUHVPuQ/'T amount payable 应付款额
O %e.u>=4% amount receivable 应收款额
C|LQYz-{ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
2z3A"HrlA analysis 分析
f*Js= hvO ancillary risk 附属风险
_9r{W65s annual account 周年帐目；周年帐目报表；年度决算；年结
#5 7z-x[1 annual accounting date 年结日期
0 +LloB annual allowance 每年免税额；年积金；年度津贴；年津
H>6; I annual balance 年度余额
IIiN1
Lu,5 annual disposable income 每年可动用收入
mM>|fHGA annual estimates 周年预算
4V8wB}y7e annual fee 年费
pr(\ ?\a annual general meeting 周年大会
_xt(II annual growth rate 年增率；每年增长率
ku8c ) annual long-term supplement 长期个案每年补助金
_<Yo2,1^ annual pensionable emolument 可供计算退休金的年薪
%WR"85 annual report 年报
*`T &Dlt'8 Annual Report on the Consumer Price Index 《消费物价指数年报》
[bJnl>A annual return 周年报表；周年申报表；每年报税表格
G[ j79o Annual Return Rules 《周年报表规则》
]M;! ])b$ annual review of consumer prices 每年消费物价回顾
^/vWK\- annual roll-forward basis 逐年延展方式
sb.SpF>
annual salary 年薪
H%aLkV!J annual statement 年度报表；年度决算表
bz]O(` 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
_B FX5 ifK annuitant 年金受益人
3
?~+5DU annuity 年金
zAJUL annuity contract 年金合约
WEAXqDj M annuity on human life 人寿年金
+Ob#3PRy antecedent debt 先前的债项
);H[lKy ante-dated cheque 倒填日期支票
4+,Z'J%\[7 anticipated expenditure 预期开支
T]-~?;Jh8 anticipated net profit 预期纯利
Fg_s'G,` anticipated revenue 预期收入
*PU,Rc()6 anti-inflation measure 反通货膨胀措施
uiA:(2AQ anti-inflationary stance 反通货膨胀立场
5T#D5Z<m apparent deficit 表面赤字
R QNi&zX/ apparent financial solvency 表面偿债能力
%= y 3 apparent partner 表面合伙人
4[ 0? F!% application for personal assessment 个人入息课税申请书
RNtA4rC># application of fund 资金应用
1Z8oN3 application to release as liquidator and to destruct the books of accounts and documents
m]q!y3 申请免除清盘人职务及毁灭帐簿与文件
6qpV53H appointed actuary 委任精算师
d2yHfl]3 appointed auditor 委任核数师；委任审计师
LfXr(2u appointed trustee 委任的受托人
I.1l appointer 委任人
5zna?(#} apportioned pro rata 按比例分摊
)m;qv'=! apportionment 分配；分摊
ABmDSV5i Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
?<^AXLiKV apportionment formula 分摊方程式
?I#hrv@ apportionment of estate duty 遗产税的分摊
WPKTX,k appraisal 估价；评估
UyK G$6F?3 appreciable growth 可观增长
j)6B^! appreciable impact 显着影响
[:@?,?V\N appreciable increase 可观增长
$IZZ`Z]B appreciation 增值；升值
6 <S&~q appreciation against other currencies 相对其他货币升值
bKZ#>%|:o appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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J1S appreciation tax 增值税
vaJX X appropriation 拨款；拨用；拨付
h ]$?~YE appropriation account 拨款帐目
dU3 >h[q Appropriation Bill 拨款法案
&novkkqY appropriation-in-aid system 补助拨款办法
Vp"Ug,1 approved assets 核准资产
%ab)G s approved basket stock 认可一篮子证券
0(9@GIT approved budget 核准预算
z}2e;d 7 approved charitable donation 认可慈善捐款
m@yVG|eP# approved charitable institution 认可慈善机构
_k.bGYldk approved currency 核准货币；认可货币
Jd"s~n<>K approved estimates 核准预算
N4|q2Jvj6 approved estimates of expenditure 核准开支预算
,!u@:UBT approved overseas insurer 核准海外保险人
)Hm[j)YI approved overseas trust company 核准海外信托公司
X`QW(rq approved pooled investment fund 核准汇集投资基金
o
0ivja approved provident fund scheme 认可公积金计划
\+Ln~\Sv approved provision 核准拨款
]Ja8i%LjOG approved redeemable share 核准可赎回股份
w?W e|x3 approved regional stock 认可地区性证券
:P~&
b P approved retirement scheme 认可退休金计划
H<7D cwXv approved subordinated loan 核准附属贷款
B& k T# arbitrage 套戥；套汇；套利
G2 { M#H arbitrageur 套戥者；套汇者
RTBBb:eX arbitrary amount 临时款项
@Qjl`SL%O^ arrangement 措施；安排；协定
slvs oN@ arrears 欠款
(jMAa% arrears of pay 欠付薪酬
Cf =q_\0|W arrears of revenue 逾期未收税款；逾期未收的帐项
E816 YS=' articles of association 组织章程；组织细则；组织章程细则
?i EXFYJG Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
dN/ "1%9) ascertainment of profit 确定利润
l~!fQ$~ "Asia Clear" “亚洲结算系统”
C!k9 JAa$Z Asia Commercial Bank Ltd. 亚洲商业银行有限公司
yZ)aKwj%U Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
|abst&yp Asian Development Fund [ADF] 亚洲发展基金
lc?m KW9 Asian dollar bond 亚洲美元债券
b_gN?F7_ Asian dollar market 亚洲美元市场
uPC qO+f Asian dollar rate 亚洲美元利率
>VU QTg Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
nk|N .%E Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
&z X 3 asked price 沽盘；喊价；索价；卖方报价
giPo;z\c assessable income 应评税入息
/u XRZ assessable loss 应评税亏损
W%9K5(e assessable profit 应评税利润
zo7XmUI 3P assessable value 应评税值
mQ60@_"Y=, assessed profit 估定利润
K#f`_ SCW assessed value 经评估价值
u$=ogp =0 assessment 评税；评定；估价；评税单
w*xUuwi assessment number 评税编号；估价编号
jvc?hUcLKT assessment of additional tax 补加税评税
lH@E % assessment of performance 业绩评估；实绩评价
}A )36 Assessor 评税主任
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Mxcj asset price bubbles 资产价格泡沫
avt>saR asset-backed securities 具资产保证的证券
nHA`B .:B assets accretion 资产增值
fqk Dk assets and liabilities 资产与负债
x1V2|~;p| assets betterment statement 资产递增表；资产改进表
!Xx<~l IC assets lending 实物放款；有抵押贷款
feI[M;7u assets of the company passing on the death 死者去世时转移的公司资产
n]C%(v!u3 assets pledged as security for liabilities 用作负债抵押的资产
=Q8H] F assets portfolio 资产投资组合
8Z4?X% assets price 资产价格
7l#2,d4 assets quality 资产质素
&QOWW} assets realization 资产变现
*&dW\fx assets refinancing arrangement 资产再集资安排
q]i(CaKh assets securitization 资产证券化
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5qa:< assets situated outside Hong Kong 在香港以外地方的资产
9oz (=R assets stripping 削减资产；拆卖资产
,D@ ;i assets value 资产值
f5yux}A{ assignee 承让人
_{c|o{2sj assignment 转让；转让书；转让契
/#qs(!
d assignment of interest 权益转让
<f.>jjwFE assignment of letters patent and trade mark 专利证书及商标转让
s\Pt,I@Y_ assignment of property 物业转让；物业转让书
!(]dz~sM assignment right 转让权
g#'fd/?Q assignor 转让人
|j~EV~A J associate 有联系的人；有关连人士；相联者；合伙人；联系人
UrhM)h?% Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
( ztim associate member 附属会员
>)n4s Mq associated body corporate 相联法人团体
l4mUx`! associated company 相联公司；联属公司
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+XH associated corporation 相联法团
.mT#%ex Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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}3 公认会计师公会〔英国〕
Kl aZZJ Association of Futures Exchange Brokers 香港期货经纪协会
X<Th{kM2 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
*TM;t rfz association of underwriters 承保人组织
ksu}+i,a assumption of control 接管
'6o`^u> assurance 担保；保险；转易；转易书
hEv=T'*,K) assurance of interest 权益的转易
CP]S-o}yd at 19XX price 按一九ＸＸ年价格计算
k'@7ZH at a discount 按赔价计算；按贴水价格计算；打折扣
z;y^t4
^9 at a premium 按溢价计算；按升水价格计算
ljYpMv.>xG at call 通知付款；按通知
aVppOxA at constant market price 按固定市价计算
-3G 4vRIo at constant price 按固定价格计算
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at cost 按成本计算
S$jV|xK B at current market price 按当时市价计算；按现时市价计算
BSfm?ku" ! at current price 按当时价格计算；按现时价格计算
tM^; ?HL] at factor cost 按要素成本计算；按生产要素成本计算
*gd?>P7\0 at money-of-the-day price 按付款当日价格计算
<Qce x3 at or better 按指定或较佳价位〔买卖指令〕
)+n,5W at par 按面值计算；平价
JQ"`9RN b at sight 见票即付
U/X|i / at the close 按收市盘
eP q13!FC/ at the opening 按开市盘
g|K6iY attestation 见证；见证条款
WxVn&c\ at-the-money option 平价期权
wC(vr.,F attorney 受权人；受托代表人
4{;8:ax&w attornment 新拥有人承认书
s&dO/}3uR] attributable profit 可归属利润
%XP_\lu] attributable share value 可归属股份价值
Uvjdx(fY[a Auckland Stock Exchange 奥克兰证券交易所
7Wwp )D auction 拍卖
<%d51~@={I auctioneer 拍卖商
] #Vo}CVP audit 审计；核数
I 1 b Audit Commission 审计署
,4^9cFVo Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
hrs#ZZ:E 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〕
m~)Fr8Wh6 audit review 帐目审查
M.ZEqV+k Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
jWH{;V&ZV audited account 审计帐目；经审计的帐目
f^W[; w audited annual account 经审计的周年帐目
E?3 0J3 S audited balance sheet 经审计的资产负债表
1Pk mg%+ auditor 核数师；核数主任；审计师
)7&42>t auditor's certificate 核数师证明书；审计师证明书
;^R A!Nj auditor's report 核数师报告；审计师报告
=?/N5O( Aussie bond 澳元债券
"?ap gx 6 austerity budget 紧缩预算
|@ikx{ W Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
3iE-6udCS Australia All Ordinaries Index 澳洲所有普通股票指数
EY+/.=$x Australian Dollar [AUD] 澳元
$_Y/'IN`k Australian Options Market 澳大利亚期权市场
qqnclqkw& Australian Securities Commission 澳洲证券事务监察委员会
d"#gO,H0 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
[Q4_WKI0T Australian Stock Exchange 澳大利亚证券交易所
Q)09]hP[Xj Austrian Schilling [ATS] 奥地利先令
C=fsJ=a 5; authentication 认证；鉴证
Z?m
-&% authority to purchase 委托购买证；委购书
ipG5l authorization 认可；核准；授权；授权书
x| ]\1sb" authorization by direction 指示授权
iM:yX=>a authorization by instruction 指令授权
\Sg<='/{L; authorization by warrant 令状授权
>(hSW~i~ authorization of unit trust 单位信托的认可
7#QLtU authorized agent 指定代理人
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$ authorized capital 法定资本
U?gl"6x authorized clerk 出市员
&!ED# gs authorized dealer 认可交易商
h }< 0 / authorized financial institution 认可财务机构
{jvOHu authorized fund 认可基金
\[:PykS authorized fund house 获授权的基金公司；认可基金公司
R)ERx z# authorized institution 认可机构
P Q7A~dw9 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
pX@Si3G` authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
>DHp*$y authorized insurer 获授权保险人；获认可承保人
Ng\/)^ authorized investment 特准投资项目
N;uUx#z authorized person 获授权人
n5|l|#c$N authorized representative 获授权代表
COR;e`%, authorized share capital 法定股本
Jlp<koy automated quotation system 自动报价系统
mw _ E&v Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
VZ$=6CavH 自动交易系统〔香港期货交易所有限公司〕
^$!987" automatic adjustment mechanism 自动调整机制
WvujcmOf automatic adjustment system 自动调整系统
%m9CdWb=w Automatic Clearing House 自动票据交换所
Bs[nV}c>> automatic exchange rates accumulation system 自动化汇率累集系统
wu A^'T Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
)l_ @t(_ automatic teller machine [ATM] 自动柜员机
!=3Rg-'d1 autopay 自动转帐
BPqk "HG]T available assets 可用资产
['z!{Ez available fiscal reserve 现存财政储备
Mi ; gl m available profit 可用利润
x[QZ@rGIW Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ba ee?6 average 平均；平均数；海损
f;gZ|a average basic salary 平均基本薪金
'Gjq/L/x average consumer expenditure 平均消费开支；一般消费开支
&rp!%]+xAM average cost 平均成本
RPVT*`o average cost of land production 增辟土地平均成本
[8"oj hdV average daily turnover 平均每日成交额
9Y/L?km_( average daily wage rate 平均每日工资率
b;#\~( a average expenditure pattern 平均开支模式
3o*FPO7? average growth rate 平均增长率
btH _HE average net fixed assets 固定资产平均净值
c"7j3/p average of relatives 相对价格平均数
V }>n average price 平均价格
\ p4*$ average propensity to consume 平均消费倾向；一般消费倾向
V
>Hf9sZ average propensity to save 平均储蓄倾向；一般储蓄倾向
@wp4 |G average rate 平均率
- hzj V| average revenue 平均收入；平均收益
Y#FO5O%W average stock 平均库存；平均存货
Tr& }$kird average yearly rent 平均年租
*#y;8 avoidance of double taxation 避免双重课税
JqCc;Cbd avoidance of tax 避税
