A:
mGJ asn A share Ａ股；甲类股份
ie2WL\tR4 abatement of tax 减税；减扣免税额
FQqI<6; ABN AMRO Bank N.V. 荷兰银行
D^=J|7e above-the-line expenditure 线上项目支出；经常预算支出
Pmh8sw above-the-line receipt 线上项目收入；经常预算收入
wS%Q<uK ABSA Asia Limited 南非联合亚洲有限公司
%`&2+\` absolute change 绝对数值变更
f'
3q(a<p absolute expenditure 实际开支
SV2M+5#; absolute guideline figure 绝对准则数字
Of4^?`
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" x 3lQ absolute order of discharge 绝对破产解除令
Q0& H #xgt absolute profit margin 绝对利润幅度
cVv;Jn absolute value 实值；绝对值
p$PKa.Y3 absolutely vested interest 绝对既得权益
)i !o 8YB absorbed cost 已吸收成本；已分摊成本
YbTxn="_ absorption 吸收；分摊；合并
TrLu~4 absorption rate 吸收率；摊配率；分摊率
U$_xUG ACB Finance Limited 亚洲商业财务有限公司
~ xft acceptable form of reciprocity 合理的互惠条件
Hm%;=`:' acceptable rate 适当利率；适当汇率
rvnT6Ve acceptance agreement 承兑协议
A'jP7 P acceptance for honour 参加承兑
a{
?`t| acceptor 承兑人；接受人；受票人
e> (<eu~P acceptor for honour 参加承兑人
kPF9Z "l accident insurance 意外保险
2vAQ Accident Insurance Association of Hong Kong 香港意外保险公会
=o& >fw accident insurance scheme 意外保险计划
a2
Y;xe accident year basis 意外年度基准
o]; [R accommodation 通融；贷款
( 5tvfz% accommodation bill 通融票据；空头票据
G0^2Wk[ accommodation party 汇票代发人
6~1|qEe6I account balance 帐户余额；帐户结余
~TS y<t~%- account book 帐簿
gx\&_) w N account collected in advance 预收款项
Il=
W,/y account current book 往来帐簿
)u/yF*:n account of after-acquired property 事后取得的财产报告
6^%68N1k account of defaulter 拖欠帐目
dIRm q+d^ account payable 应付帐款
FRg^c
kb" account payee only [A/C payee only] 只可转帐；存入收款人帐户
l}] t~!X= account receivable 应收帐款
5 [*
qi?w= account receivable report 应收帐款报表
S$ Q8>u6Wk account statement 结单；帐单；会计财务报表
v?&
-xH-S account title 帐户名称；会计科目
XgLL!5` accountant's report 会计师报告
gG-BVl"59 Accountant's Report Rules 会计师报告规则
%we u 1f accounting and auditing procedure 会计与审计程序；会计与核数程序
J|w \@inQ Accounting Arrangements 《会计安排》
V>A .iim accounting basis 会计基础
n~A%q,DmF accounting by Official Receiver 破产管理署署长呈交的帐目
x)rM/Kq Accounting Circular 《会计通告》
{j:hod@-:5 accounting class 会计类别
<xgTS[k accounting date 记帐日期；会计结算日期
PzA|t;* accounting for money 款项核算
~~SwCXZ+b^ Accounting Officer 会计主任
>i 5acuth accounting period 会计报告期；会计期
;S57w1PbVA accounting policy 会计政策；会计方针
&: , dJ accounting practice 会计惯例
0Sgaem` accounting principle 会计准则
:yeq(o K, accounting record 会计记录
dv.(7 Y7.x accounting report 会计报告
b+f'[; Accounting Services Branch [Treasury] 会计事务部〔库务署〕
mxz-4. Accounting Society of China 中国会计学会
BbgnqzU accounting statement 会计报表
=y/8 ^^ accounting system 会计制度；会计系统
S%yd5<%_ accounting transaction 会计事项；帐务交易
3>R#zJf accounting treatment 会计处理
yjhf
accounting year 会计年度
:&:JTa1cv accretion 增值；添加
mw='dFt accrual 应计项目；应累算数目
IuNiEtKx accrual basis 应计制；权责发生制
&<UMBAS accrual basis accounting 应计制会计；权责发生制会计
c2e
tc8 accrue 应累算；应计
?zQA accrued benefit 应累算利益
TJ1+g
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M
$Es% accrued cumulative preference share dividend 应累算的累积优先股股息
)w0 AC"2O~ accrued expenses 应累算费用
p TeOW9 accrued interest payable 应付利息；应计未付利息
o9F/y=.r= accrued interest receivable 应收利息；应计未收利息
K00
87}H accrued right 累算权益
s;64N'HH accruing profit 应累算的利润
/C4^<k\ accumulated fiscal reserve 累积财政储备
<K8 \n^i~c accumulated profit 累积利润；滚存溢利
sK7+Q accumulated reserve 累积储备
@O[}QB?/fi accumulation of surplus income 累积收益盈余
iv>SsW'p_ acquired assets 既得资产
=9"W@n[>W acquisition 收购；购置；取得
T)Y=zIQ1]7 acquisition cost 购置成本
hNd}Y'%V acquisition expenses 购置费用
lhw()u acquisition of 100% interest 收购全部股权
w Axrc+ acquisition of control 取得控制权
/yZQ\ {= acquisition of fixed assets 购置固定资产
VxXzAeM acquisition of shell “买壳”
DBT&DS acquisition price 收购价
^9 ePfF)5 act of God 天灾
F$hY KT2| acting partner 执事合伙人
FxV Z[R active market 买卖活跃的市场；交投畅旺的市场；旺市
kn>$lTHQ active partner 积极参与的合伙人
8 `f jF/ active trading 交投活跃
yq NzdzX actual circulation 实际流通
Wh%ucX& actual cost 实际成本
RW }"2 actual expenditure 实际开支；实际支出
yRiP{$E actual income 实际入息；实际收入；实际收益
&'DU0c& actual market 现货市场
^ 8@Iyh actual price 现货价；实际价格
|'{zri|A" actual profit 实际利润
##EYH1P] actual quotation 实盘；实际价位；实际报价
hYM@?/(q actual year basis 按实际年度计算
Xa[?^P actuals 实货
dVFf. actuarial investigation 精算调查
ODC8D>ZYl actuarial principle 精算原则
tX"Th'Qi actuarial report 精算师报告
yZ7,QsEsN Actuarial Society of Hong Kong 香港精算学会
Hf vTxaK actuarial valuation 精算师估值
Ns[ym>x#2 actuary 精算师
HjGyj/78w ad referendum agreement 暂定协议；有待覆核的协定
I<8sI% ,s ad valorem duty 从价税；按值征税
8G5m{XTS( ad valorem duty system 从价税制
h Dp6YV,q ad valorem fee 从价费
^4`Px/& ad valorem tariff 从价关税
=@8H"&y` additional allowance 额外免税额
* C6a?] additional amount for unexpired risk 未过期风险的额外款额
i![dPM additional assessable profit 补加应评税利润
(>I`{9x>6 additional assessment 补加评税
l+g9 5m jP additional commitment 额外承担
y(=#WlK } additional commitment vote 额外承担拨款
L0tAgW!@ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3neIR @W additional dependent parent allowance 供养父母额外免税额
&g~ wS@ additional provision 额外拨款
KhW;RD additional stamp duty 附加印花税
& _g TD additional tax 补加税罚款；补加税款
u*# ZXW Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
GKFq+]W adjudged bankrupt 被裁定破产
sPb=82~z adjudicated bankrupt 裁定破产人
e4z1`YLsG adjudication fee 裁定费；评定印花税额手续费；评估契据费
't9hXzAfW adjudication of bankruptcy 裁定破产；宣告破产
_ +^ 2^TW adjudication of insolvency 裁定无力偿还债务
wj1{M.EF\ adjusted actual 经调整的实数；调整后的实数
m~D &gGFt adjusted current assets 经调整的流动资产；调整后的流动资产
?&^?-S% p adjusted figure 经调整的数字；调整后的数额
a
/:@"&Y adjusted liabilities 经调整的负债；调整后的负债
{ vN}<f` adjusted loss 经调整的亏损；调整后的亏损
"/nN M{^ 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
!E-Pa5s adjusted profit 经调整的利润；调整后的利润
$Tb G+Eb8 adjusted surplus 经调整的盈余额；调整后的盈余额
a<A+4uXyD adjusted value 经调整的价值；调整后的价值
&%_& 8DkG adjustment 调整；修订；理算〔保险〕
T1r3=Y4 adjustment centre 调剂中心
WMBm6?54 adjustment lag 调整过程的时间差距；调整时差
u]ZqOJXxu adjustment mechanism 调整机制
bQZ*r {g adjustment of loss 亏损调整
5zIAhg@o:q adjustment process 调整过程；调整程序
i]#+1Hf adjustment range 调整幅度
6Kj'Zy VL administered exchange rate 受管制汇率
Y&^ P"Dw Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
1 `7<2w administration expenses 行政费用
E3 *\
^Q_ administration fee 手续费；行政费
,~);EC=` administration in bankruptcy 破产管理
XJ0oS32_wK administration order 遗产管理令
CY&
hIh~S@ administrator 管理人；遗产管理人
j}A FE administrator of the estate 遗产管理人
b Lnrbid admission of debt 债项承认书
PccB] admission of proof 接纳债权证明
PD LpNTBf advance 放贷款项；垫付款项；预支款项；预付款项
{ h KjD"? advance account 暂支帐目；预付款帐户
?9X&tK)E- advance compensation 预付补偿金
ne>g?"Pex{ advance from shareholder 股东垫款
LjH*rjS4 advance pending reimbursement 预支以待日后付还
i"j(b|?e advanced economy 先进经济体系
pW]4bx@ E advancement 预付；预付财产
gXH[$guf advances warrant 垫款令
;=< ^0hxer advancing 贷出
~Gqno adverse balance 逆差
5c;h & adverse exchange 逆汇
Zv_jy@k advertisement addressed to shareholders 在报章刊登的致股东通告
C P3<1~ advice for collection 托收通知书
er.CDKD%L advice of drawing 提款通知书；汇票通知书
:v L1}H< advice of payment 付款通知
1H,g=Y4f% Advisory Committee [Securities and Futures Commission]
x#N-&baS 谘询委员会〔证券及期货事务监察委员会〕
`:eViVl6e Advisory Committee on Diversification 经济多元化谘询委员会
,JEbd1Uf affidavit 誓章；遗产申报誓章
jkF8\dR affidavit of no receipt 述明无收款的誓章
:EtMH( affiliate 联号；联营公司；附属公司
G8I Y# affiliated company 附属公司；联号；联营公司
1'4J[S\cM affirmation [estate duty] 非宗教式宣誓〔遗产税〕
e62Dx#IY affordability 负担能力
O3.C:?;x African Development Bank [AfDB] 非洲开发银行
]}UgS+g>$ after-acquired property 事后取得的财产
TFepxF after-hours dealing 市后交易
CVi`bO 4\ after-tax profit 税后盈利；税后利润；税后溢利
Ce'pis agency agreement 代理协议
3 },Zlu agency expenses 代理机构的开支
sK 2
e& agency fee 代理费
9% IlW Agency Law 《代理法》
Q#Y k?Kv~ agent 代理人；承销人
jb /8?7 agent of company 公司代理人
4{qB X? agent's fee 代理人费；经纪费
i\H+X aggregate 总计；总数；总体数字
XTDE53Js& aggregate amount 总款额；总额
;p ]y)3 aggregate assets and liabilities 总体资产与负债
w&BGJYI aggregate at constant price 按固定价格计算的总体数字
E&B{5/rv aggregate demand 总需求
to6;?uC+|i aggregate gross position 总持仓量
u 7;~ aggregate limit 总限额
X[W]=yJJ aggregate of salaries tax 合计薪俸税
]=!P(z| aggregate performance 总体表现；总体业绩
k?VQi5M aggregate supply 总体供应
D0;tcm.$ aggregate surplus 总盈余
rQP"Y[ aggregate total 整体总额
@:x"] !1 aggregate value 总值；合计价值
Q!M)xNl/ aggregated basis 合计基准
*wV[TKaN aggregated net chargeable income 合计应课税入息实额
)nu~9km3 aggregation 合并计算；合计；总和
<TNk?df7 aggregation of incomes of husband and wife 夫妇入息合并计算
^\:2}4Uj_ aggregation of property 财产的总和
(H?ZSeWx agio 差价；贴水
Z7jX9e"L 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》
o;[bJ
Z\^x Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[k]|Qi nk 《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》
nVD Xj Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Yn9j -` 《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》
A.Bk/N1G Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
&gc `<kLu 《香港政府和大韩民国政府关于相互促进和保护投资协定》
hFvi 5I-b agreement for a settlement 授产协议
r?l;I3~ agreement for assignment 转让协议
iQ^:
])m> agreement for sale 售卖协议；买卖协议
=w<v3 wWN4 agreement for sale and purchase 买卖协议
_N3 }gFh> agreement for the payment of interest 支付利息协议
%q_ M iu@ agreement for the repayment of money 还款协议
9YF$CXonE= agreement of reinsurance 再保险协议
s T3p>8n Agricultural Bank of China 中国农业银行
:Y )to/h air passenger departure tax 飞机乘客离境税
(RXS ~8 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
D*vm
cSf airport tax 机场税
Pj7gGf6v alcohol duty 酒精税
CQODXB^ alienation 让与；让渡；转让
;T ZGC).6 alimony 生活费；赡养费
`dJ DucD All Ordinaries Index [AOI] 所有普通股指数
["3df>!f all risks 全险；综合险
Poa ?Ej All Sales Record for Stock Market 《股票市场成交报告》
= z:U ~D Allied Capital Resources Limited 新联财务有限公司
P
, K\ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
H:a|x#" allocation letter 拨款信件
AH.9A_dG allocation of fund 分配款项；预留款项
xfSG~csoz allocation of profit 利润分配；溢利分配
*rqm8z50a allocation warrant 拨款令
R#4 ^s allotment 分配；配股
2r ];V'r allotment notice 股份配售通知；配股通知
z L s^,x allotment of shares 股份分配
j.3o W allowable 可获宽免；免税的
{aN(d3c allowable business loss 可扣除的营业亏损
)%du@a8 allowable expenses 可扣税的支出
}gsO&g"8 allowance 免税额；津贴；备抵；准备金
"u u)2Xe allowance for debts 债项的免税额
]2+g&ox4' allowance for depreciation by wear and tear 耗损折旧免税额
r3I,11B allowance for funeral expenses 殡殓费的免税额
4Y
tk!oS` allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Xy#V Q{! allowance for repairs and outgoings 修葺及支出方面的免税额
JZ` L% allowance to debtor 给债务人的津贴
.#^0pv! alteration of capital 资本更改
xKp0r1} alternate trustee 候补受托人
L)-*,$#<oW amalgamation 合并
n_$yV:MuT! ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
j"<Y!Y3 ambit of charges 征税范围；收费范围
h'^FrW aU/ amended valuation 经修订的估值
~SV Q;U)- American Commodities Exchange 美国商品交易所
=LZ>s u American Express Bank Limited 美国运通银行
2/tb6' = American Stock Exchange 美国证券交易所
B[NJ^b| amortization 摊销
1&|Dsrj amount due from banks 存放银行同业的款项
<<3+g"enno amount due from banks abroad 存放海外银行同业的款项
\T q "mw9P amount due from holding companies 控股公司欠款
7o{*Z amount due from local banks 存放本港银行同业的款项
"@/ba!L+ amount due to banks 银行同业的存款
v`)m">e*w amount due to banks abroad 海外银行同业的存款
Bt>}LLBS2 amount due to holding companies 控股公司存款
Sa] mm/ G amount due to local banks 本港银行同业的存款
&]nd!N
amount due to outport banks 外埠银行同业的存款
oA3d^ %(c amount for note issue 发行纸币的款额
|}qjqtZ amount of bond 担保契据的款额
a@|.;#FF amount of consideration 代价款额
R @r{ amount of contribution 供款数额
g'G8 3F amount of indebtedness 负债款额
3kLOoL? amount of principal of the loan 贷款本金额
Riql,g/ amount of rates chargeable 应征差饷数额
9YSVK\2$ amount of share capital 股本额
|vy]8?Ak amount of sums assured 承保款额
<`JG>H*B6 amount of variation 变动幅度
0|2%# E amount of vote 拨款数额
*5w v%- amount payable 应付款额
3c 2 8!3p amount receivable 应收款额
Qp&?L"U)2 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
!b%,'f y) analysis 分析
F7 uhuqA]N ancillary risk 附属风险
+)-d_K.(k annual account 周年帐目；周年帐目报表；年度决算；年结
-Uf4v6A annual accounting date 年结日期
II# annual allowance 每年免税额；年积金；年度津贴；年津
/8p&Qf>lJ1 annual balance 年度余额
f-vK}'Z`, annual disposable income 每年可动用收入
* N MQ annual estimates 周年预算
z\[(g annual fee 年费
silp<13HN annual general meeting 周年大会
DS
1JF annual growth rate 年增率；每年增长率
#v qz{R~nM annual long-term supplement 长期个案每年补助金
uAb 03Q annual pensionable emolument 可供计算退休金的年薪
k
E_ky) annual report 年报
ry,}F@P& Annual Report on the Consumer Price Index 《消费物价指数年报》
T` ;k!F46 annual return 周年报表；周年申报表；每年报税表格
JfKg_&hM Annual Return Rules 《周年报表规则》
$Z7:#cZ Y annual review of consumer prices 每年消费物价回顾
| B1Af annual roll-forward basis 逐年延展方式
!?r/ 4 annual salary 年薪
Bi_J5 If annual statement 年度报表；年度决算表
9&(.x8d,a 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
3^H/LWx`{] annuitant 年金受益人
ork|yj/A annuity 年金
ZPYH#gC& T annuity contract 年金合约
jmPp-} tS7 annuity on human life 人寿年金
!'PlDGD antecedent debt 先前的债项
t|".=3%G ante-dated cheque 倒填日期支票
<"a e4 anticipated expenditure 预期开支
14u^[M" U anticipated net profit 预期纯利
2 ^bgC~2C1 anticipated revenue 预期收入
./!KE"! anti-inflation measure 反通货膨胀措施
^=#!D[xj> anti-inflationary stance 反通货膨胀立场
q/J3cXa{K apparent deficit 表面赤字
8AX3C s_G apparent financial solvency 表面偿债能力
g!5#,kJM apparent partner 表面合伙人
0sabh`iQ^ application for personal assessment 个人入息课税申请书
c V(H<"I application of fund 资金应用
]84YvpfW application to release as liquidator and to destruct the books of accounts and documents
;Yu>82o.: 申请免除清盘人职务及毁灭帐簿与文件
- ~0'a appointed actuary 委任精算师
GsRt5?X/* appointed auditor 委任核数师；委任审计师
}u7D9_KU appointed trustee 委任的受托人
\"bLE0~ appointer 委任人
z{V8@q/ apportioned pro rata 按比例分摊
T ;%+ ]:w< apportionment 分配；分摊
%rFllb7 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
E $&;]a apportionment formula 分摊方程式
.)nCOwR6p apportionment of estate duty 遗产税的分摊
;l#?SYY appraisal 估价；评估
(T2<!&0 @ appreciable growth 可观增长
dff#{ appreciable impact 显着影响
:9O|l)N)W= appreciable increase 可观增长
o7 QK8# appreciation 增值；升值
tQ6 | PV appreciation against other currencies 相对其他货币升值
-s D:+Te appreciation of the exchange value of Hong Kong dollar 港元汇值上升
!z.^(Tj appreciation tax 增值税
:`j"Sj !t3 appropriation 拨款；拨用；拨付
*U2Ck<"] appropriation account 拨款帐目
8\u;Wf Appropriation Bill 拨款法案
e7wKjt2fy appropriation-in-aid system 补助拨款办法
6z`8cI+LRw approved assets 核准资产
'&{(:,!B approved basket stock 认可一篮子证券
z8tt+AU approved budget 核准预算
X
&09 approved charitable donation 认可慈善捐款
aEZJNWv approved charitable institution 认可慈善机构
p?KCVvx$ approved currency 核准货币；认可货币
\ /sF:~= approved estimates 核准预算
t>-XT|lV approved estimates of expenditure 核准开支预算
2"_ 18l. approved overseas insurer 核准海外保险人
;p .j approved overseas trust company 核准海外信托公司
Cb<~i approved pooled investment fund 核准汇集投资基金
tl2Lq0 approved provident fund scheme 认可公积金计划
9`E-dr9 approved provision 核准拨款
q2D`1nT approved redeemable share 核准可赎回股份
;?#i]Bh>S approved regional stock 认可地区性证券
6.vNe approved retirement scheme 认可退休金计划
r6<ArX$Yl approved subordinated loan 核准附属贷款
}" g@E-]N arbitrage 套戥；套汇；套利
dfXV1B5 arbitrageur 套戥者；套汇者
q
w"e0q% ) arbitrary amount 临时款项
G+;g:_E= arrangement 措施；安排；协定
@D2`*C9 arrears 欠款
Dj/Q1KY$m arrears of pay 欠付薪酬
-1#e^9Ve\ arrears of revenue 逾期未收税款；逾期未收的帐项
Vc{/o=1 u articles of association 组织章程；组织细则；组织章程细则
Wa@6VY Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$t%" Tr ascertainment of profit 确定利润
*E$H;wKs8 "Asia Clear" “亚洲结算系统”
@$ _rEdwi Asia Commercial Bank Ltd. 亚洲商业银行有限公司
PwRNBb}6 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
M~# 5/eRX Asian Development Fund [ADF] 亚洲发展基金
WJP`0f3 Asian dollar bond 亚洲美元债券
pvI&-D #} Asian dollar market 亚洲美元市场
' $lw[1 Asian dollar rate 亚洲美元利率
d9ZDpzx B Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
7=AO^:=bx Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
9n-RXVL+ asked price 沽盘；喊价；索价；卖方报价
<`^>bv9 assessable income 应评税入息
)vxVg*.Ee assessable loss 应评税亏损
30e(4@!4vW assessable profit 应评税利润
$K;_Wf assessable value 应评税值
?m`R%>X" assessed profit 估定利润
1Q3%!~<\s assessed value 经评估价值
Es_ SCWJ assessment 评税；评定；估价；评税单
[UUM^! 1 assessment number 评税编号；估价编号
2I9{+>k assessment of additional tax 补加税评税
#{.pQi}) assessment of performance 业绩评估；实绩评价
a^(S!I Assessor 评税主任
8j({=xbg& asset price bubbles 资产价格泡沫
?yda.<"g9Y asset-backed securities 具资产保证的证券
,|=iv assets accretion 资产增值
)yfOrs M assets and liabilities 资产与负债
>0[qi1 assets betterment statement 资产递增表；资产改进表
9L UP{(uq assets lending 实物放款；有抵押贷款
+G>aj '\M| assets of the company passing on the death 死者去世时转移的公司资产
v #zfs' assets pledged as security for liabilities 用作负债抵押的资产
p=je"{ assets portfolio 资产投资组合
?d, acm assets price 资产价格
=W97|BIW, assets quality 资产质素
uBV^nUjS"m assets realization 资产变现
KX&Od@cQ$ assets refinancing arrangement 资产再集资安排
)i?{;%^ assets securitization 资产证券化
C& qDvvk assets situated outside Hong Kong 在香港以外地方的资产
gqKC 4'G0 assets stripping 削减资产；拆卖资产
1mkQ"E4 assets value 资产值
zc bA) assignee 承让人
9;'>\ImI assignment 转让；转让书；转让契
V~t u<"% assignment of interest 权益转让
E9
:|8#b assignment of letters patent and trade mark 专利证书及商标转让
Xb8:*Y1' assignment of property 物业转让；物业转让书
Q|zE@nLS
assignment right 转让权
}6b7a1p assignor 转让人
5[0l08'D associate 有联系的人；有关连人士；相联者；合伙人；联系人
j.e`ip Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
L.R\]+$U2 associate member 附属会员
k,o=1I associated body corporate 相联法人团体
H>Iet}/c associated company 相联公司；联属公司
rY P8V
> associated corporation 相联法团
&S t~!y6M? Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ueS[sN! 公认会计师公会〔英国〕
cviN$oL Association of Futures Exchange Brokers 香港期货经纪协会
'{1W )X Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
;F IMCJS association of underwriters 承保人组织
vs)HbQ assumption of control 接管
jtlDS f# assurance 担保；保险；转易；转易书
fNmG`Ke assurance of interest 权益的转易
a93d' ZE-X at 19XX price 按一九ＸＸ年价格计算
0 VWCm( f- at a discount 按赔价计算；按贴水价格计算；打折扣
C=pPI at a premium 按溢价计算；按升水价格计算
^. B `Z{Jb at call 通知付款；按通知
)yz9? ]a at constant market price 按固定市价计算
J_)z:`[yE at constant price 按固定价格计算
! S$oaCxM at cost 按成本计算
Ve')LY< at current market price 按当时市价计算；按现时市价计算
9X *eE at current price 按当时价格计算；按现时价格计算
J,& `iL - at factor cost 按要素成本计算；按生产要素成本计算
) J:'5hz at money-of-the-day price 按付款当日价格计算
Uz m[e%/` at or better 按指定或较佳价位〔买卖指令〕
)x5$io
at par 按面值计算；平价
"m\UqQGX at sight 见票即付
3IRRFIiO at the close 按收市盘
cC (ubU R at the opening 按开市盘
B "s8i{Vm attestation 见证；见证条款
@[Jt~v at-the-money option 平价期权
u"CIPc{Sr attorney 受权人；受托代表人
1&>nL`E[3 attornment 新拥有人承认书
~6Ee=NaLzP attributable profit 可归属利润
S]e~)I gO attributable share value 可归属股份价值
+A&IxsTq5= Auckland Stock Exchange 奥克兰证券交易所
Rqd %#v auction 拍卖
+{ ,w#@ auctioneer 拍卖商
S'H0nJ3 audit 审计；核数
c G az$=/ Audit Commission 审计署
_|Kv~\G! Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
'AlSq:gZ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
.w*{=x 0k audit review 帐目审查
oW\7q{l2) Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
;zxlwdfcr' audited account 审计帐目；经审计的帐目
E.G h @i audited annual account 经审计的周年帐目
=6 q*w^ET audited balance sheet 经审计的资产负债表
>8{`q!=|~ auditor 核数师；核数主任；审计师
XiZ Zo auditor's certificate 核数师证明书；审计师证明书
2+G:04eS,e auditor's report 核数师报告；审计师报告
He$mu=$q{ Aussie bond 澳元债券
R'a5,zEo/ austerity budget 紧缩预算
F.* snF Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
(J) Rs`_ Australia All Ordinaries Index 澳洲所有普通股票指数
IbNTdg]/F` Australian Dollar [AUD] 澳元
,:Ix s^- Australian Options Market 澳大利亚期权市场
Cg%I)nz Australian Securities Commission 澳洲证券事务监察委员会
PtVNG Australian Society of Certified Practising Accountants 澳洲执业会计师公会
t +TbCe Australian Stock Exchange 澳大利亚证券交易所
:Y)kKq d Austrian Schilling [ATS] 奥地利先令
a[{QlD^D authentication 认证；鉴证
QW"6 ] authority to purchase 委托购买证；委购书
:Pp;{=J authorization 认可；核准；授权；授权书
*#{.\R-D authorization by direction 指示授权
A?Hjz%EcW authorization by instruction 指令授权
|LGNoP}SA authorization by warrant 令状授权
{II7%\ya authorization of unit trust 单位信托的认可
MBTt' 6M authorized agent 指定代理人
o3[sF authorized capital 法定资本
cX]{RVZo-/ authorized clerk 出市员
{XUfxNDf authorized dealer 认可交易商
pQ2)M8 gf authorized financial institution 认可财务机构
b42pLbpe'E authorized fund 认可基金
N?<@o2{ authorized fund house 获授权的基金公司；认可基金公司
8GAQ Ve^$- authorized institution 认可机构
QvQf@o authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
u5)A+.v authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
y:`` |*+ authorized insurer 获授权保险人；获认可承保人
g!|E! \p authorized investment 特准投资项目
Gw\HL authorized person 获授权人
&CP@]
pi9L authorized representative 获授权代表
.g`*cDW^= authorized share capital 法定股本
:phD?\!w8t automated quotation system 自动报价系统
%a6]gsiv2< Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
9P >S[= 自动交易系统〔香港期货交易所有限公司〕
OL9C #er automatic adjustment mechanism 自动调整机制
=$z$VbBv automatic adjustment system 自动调整系统
s&_O2(l Automatic Clearing House 自动票据交换所
7JwWM2N?V automatic exchange rates accumulation system 自动化汇率累集系统
S2GBX1 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
?g*T3S" automatic teller machine [ATM] 自动柜员机
HyYQQ autopay 自动转帐
i3WmD@ available assets 可用资产
u2 \qg;dP available fiscal reserve 现存财政储备
=}o>_+" available profit 可用利润
\ A UtGP Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
c\rbLr}l) average 平均；平均数；海损
5pyvs ;As average basic salary 平均基本薪金
<T% hfW average consumer expenditure 平均消费开支；一般消费开支
uV:uXQni`` average cost 平均成本
7[<sl35 average cost of land production 增辟土地平均成本
&,kB7 r" average daily turnover 平均每日成交额
I;4CvoT average daily wage rate 平均每日工资率
}AfPBfgC1z average expenditure pattern 平均开支模式
I; }%k;v6 average growth rate 平均增长率
"RX5] eJc\ average net fixed assets 固定资产平均净值
iOXP\:mPo average of relatives 相对价格平均数
$ u.T1v average price 平均价格
oK1[_ko| average propensity to consume 平均消费倾向；一般消费倾向
i|noYo_Ah\ average propensity to save 平均储蓄倾向；一般储蓄倾向
-&$%m)wN average rate 平均率
R;,HtN average revenue 平均收入；平均收益
Gqc6).tn average stock 平均库存；平均存货
H+&w 7ER average yearly rent 平均年租
BRLU&@G`1 avoidance of double taxation 避免双重课税
dw }3B8] avoidance of tax 避税
