A:
y] 9/Xr/ A share Ａ股；甲类股份
%Y /;jC Y abatement of tax 减税；减扣免税额
mo
tW7|p.e ABN AMRO Bank N.V. 荷兰银行
ZLVgK@l above-the-line expenditure 线上项目支出；经常预算支出
K)1Lg? j above-the-line receipt 线上项目收入；经常预算收入
^v5]Aq~X ABSA Asia Limited 南非联合亚洲有限公司
ON{ a'H absolute change 绝对数值变更
$B9?>a| {A absolute expenditure 实际开支
usK P9[T$ absolute guideline figure 绝对准则数字
6]GHCyo absolute interest 绝对权益
um<$L absolute order of discharge 绝对破产解除令
r.u\qPT& absolute profit margin 绝对利润幅度
6o]{< T/' absolute value 实值；绝对值
',|OoxhbK absolutely vested interest 绝对既得权益
M a{@b$> absorbed cost 已吸收成本；已分摊成本
ET H
($$M absorption 吸收；分摊；合并
3DCR n : absorption rate 吸收率；摊配率；分摊率
ze
LIOw ACB Finance Limited 亚洲商业财务有限公司
4!3<[J;N; acceptable form of reciprocity 合理的互惠条件
~kpa J'm acceptable rate 适当利率；适当汇率
:|&6x! acceptance agreement 承兑协议
v9TIEmZ acceptance for honour 参加承兑
W4#DeT acceptor 承兑人；接受人；受票人
^K8XY@{& acceptor for honour 参加承兑人
gs. +|4dv accident insurance 意外保险
18kWnF]n= Accident Insurance Association of Hong Kong 香港意外保险公会
4y4r;[@U accident insurance scheme 意外保险计划
<%|u1cn~!v accident year basis 意外年度基准
M c8_ D,7 accommodation 通融；贷款
2cS94h accommodation bill 通融票据；空头票据
TZn5s~t accommodation party 汇票代发人
2t0VbAO 1{ account balance 帐户余额；帐户结余
HsR oiqo account book 帐簿
m ICx9o z] account collected in advance 预收款项
x~Ir qdmW account current book 往来帐簿
.4w"3> account of after-acquired property 事后取得的财产报告
X mb##: account of defaulter 拖欠帐目
Jp 8 ,s % account payable 应付帐款
W?N+7_%' account payee only [A/C payee only] 只可转帐；存入收款人帐户
_TJk Yz$ account receivable 应收帐款
Z,-TMtM7 account receivable report 应收帐款报表
VgY6M_V account statement 结单；帐单；会计财务报表
q)@;8Z=_c account title 帐户名称；会计科目
<Vh5`-J accountant's report 会计师报告
<Nloh+n= Accountant's Report Rules 会计师报告规则
vy7?]}MvV accounting and auditing procedure 会计与审计程序；会计与核数程序
1 K^-tms Accounting Arrangements 《会计安排》
{65Y Tt% accounting basis 会计基础
G 7GKO accounting by Official Receiver 破产管理署署长呈交的帐目
ZOppec1D Accounting Circular 《会计通告》
9qz Hy}A accounting class 会计类别
3qV~C{ S accounting date 记帐日期；会计结算日期
"WPWMQ+ accounting for money 款项核算
cdI"=B+C\ Accounting Officer 会计主任
c>r~pY~$ accounting period 会计报告期；会计期
&P*r66 accounting policy 会计政策；会计方针
Dl\0xcE accounting practice 会计惯例
-EU=R_yg accounting principle 会计准则
q{[y4c1bG{ accounting record 会计记录
gtY7N>e accounting report 会计报告
?}uvpB1} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
\|4F? Y Accounting Society of China 中国会计学会
p2O [r accounting statement 会计报表
kA2)T,s74 accounting system 会计制度；会计系统
HFYe@ 2r accounting transaction 会计事项；帐务交易
ljg6uz1v % accounting treatment 会计处理
`USze0"t0: accounting year 会计年度
Q2m 5&yy@s accretion 增值；添加
n"~K",~P accrual 应计项目；应累算数目
iH dX accrual basis 应计制；权责发生制
8@6*d.+e accrual basis accounting 应计制会计；权责发生制会计
:2b*E`+ accrue 应累算；应计
c*(= Glzn accrued benefit 应累算利益
V6Of (;r accrued charges 应计费用
!0Ak)Q]e' accrued cumulative preference share dividend 应累算的累积优先股股息
a_D K"8I accrued expenses 应累算费用
hsK(09:J accrued interest payable 应付利息；应计未付利息
ZXbq5p _ accrued interest receivable 应收利息；应计未收利息
b+dmJ]c accrued right 累算权益
q}E'x/s2m accruing profit 应累算的利润
h9nh9a(2 accumulated fiscal reserve 累积财政储备
IG%x(\V-e accumulated profit 累积利润；滚存溢利
]N 1,"W} accumulated reserve 累积储备
h-m0Ro?6 accumulation of surplus income 累积收益盈余
h,/3 } acquired assets 既得资产
a94 nB acquisition 收购；购置；取得
d (5j#? acquisition cost 购置成本
?f5||^7 acquisition expenses 购置费用
.Rb4zLYL*w acquisition of 100% interest 收购全部股权
'&]6(+I> acquisition of control 取得控制权
d%!yFix;< acquisition of fixed assets 购置固定资产
L <Z2 acquisition of shell “买壳”
}$@K acquisition price 收购价
e&m TaCLG act of God 天灾
G he@m6|D acting partner 执事合伙人
\pI
,6$' active market 买卖活跃的市场；交投畅旺的市场；旺市
3m~3l d active partner 积极参与的合伙人
)%:
W;H active trading 交投活跃
20Rm|CNH? actual circulation 实际流通
\ov]Rn actual cost 实际成本
SS;'g4h\6 actual expenditure 实际开支；实际支出
/ pGx ! actual income 实际入息；实际收入；实际收益
i-sm 9K'ns actual market 现货市场
k6;pi=sYNW actual price 现货价；实际价格
K$ $%j "s actual profit 实际利润
S;{[];
actual quotation 实盘；实际价位；实际报价
9q^7%b, actual year basis 按实际年度计算
/sSif0I24 actuals 实货
C+C1(b;1 actuarial investigation 精算调查
e.|t12)L " actuarial principle 精算原则
:yOJL [x actuarial report 精算师报告
Hjy4tA7,l Actuarial Society of Hong Kong 香港精算学会
xf qu=z8X actuarial valuation 精算师估值
,` $2 actuary 精算师
2\Yv;J+; ad referendum agreement 暂定协议；有待覆核的协定
| fn%!d `2 ad valorem duty 从价税；按值征税
/DSy/p0% ad valorem duty system 从价税制
RS7J~ Q ad valorem fee 从价费
Vl:M6d1 ad valorem tariff 从价关税
A<[w'" additional allowance 额外免税额
<.@w%rvG additional amount for unexpired risk 未过期风险的额外款额
Sh<A 936/E additional assessable profit 补加应评税利润
'f.5hX(Y additional assessment 补加评税
H_%ae' W additional commitment 额外承担
fa/p additional commitment vote 额外承担拨款
JNA_*3 ' additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
;|CG9|p additional dependent parent allowance 供养父母额外免税额
^687U,+ additional provision 额外拨款
T
zHR additional stamp duty 附加印花税
[} %=& B additional tax 补加税罚款；补加税款
8Kz H
- Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
_<)HFg6 adjudged bankrupt 被裁定破产
^;EwZwH[ adjudicated bankrupt 裁定破产人
O(T6Y80pU adjudication fee 裁定费；评定印花税额手续费；评估契据费
G?+]BIiL adjudication of bankruptcy 裁定破产；宣告破产
ZZ].h2= K adjudication of insolvency 裁定无力偿还债务
G;AV~1i:~ adjusted actual 经调整的实数；调整后的实数
6 c -9[-Px adjusted current assets 经调整的流动资产；调整后的流动资产
* x. gPG adjusted figure 经调整的数字；调整后的数额
:XO7#P adjusted liabilities 经调整的负债；调整后的负债
c{ /KkmI adjusted loss 经调整的亏损；调整后的亏损
Nw3IDy~T adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
k%LsjN.S adjusted profit 经调整的利润；调整后的利润
rT{ 2 adjusted surplus 经调整的盈余额；调整后的盈余额
C yJZ ip adjusted value 经调整的价值；调整后的价值
T"Nnl(cO_ adjustment 调整；修订；理算〔保险〕
R9Y{kk0M adjustment centre 调剂中心
J aJyH%+$! adjustment lag 调整过程的时间差距；调整时差
@])}+4D(S adjustment mechanism 调整机制
35SL*zS@- adjustment of loss 亏损调整
z| N*Gs>, adjustment process 调整过程；调整程序
CDFkH adjustment range 调整幅度
;BEX|w xn administered exchange rate 受管制汇率
CWE^:kr6 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
\H/}| ^+@ administration expenses 行政费用
${7s"IX administration fee 手续费；行政费
">R`S<W administration in bankruptcy 破产管理
WQY\R!+ administration order 遗产管理令
z`|E0~{- administrator 管理人；遗产管理人
o@|k q1m8 administrator of the estate 遗产管理人
[i]%PVGW admission of debt 债项承认书
xb^M33-y admission of proof 接纳债权证明
E._ [P/PB advance 放贷款项；垫付款项；预支款项；预付款项
fH_Xm :% advance account 暂支帐目；预付款帐户
9OM&&Ue<E advance compensation 预付补偿金
X^. ~f+d~ advance from shareholder 股东垫款
V} t8H advance pending reimbursement 预支以待日后付还
<kWNx.ec i advanced economy 先进经济体系
R!_1 *H$ advancement 预付；预付财产
1++ Fs advances warrant 垫款令
d|$-S z advancing 贷出
O}[){*GG= adverse balance 逆差
:,MI,SwnS adverse exchange 逆汇
~*G}+Ur$2 advertisement addressed to shareholders 在报章刊登的致股东通告
z&A # d advice for collection 托收通知书
O u{|o0 advice of drawing 提款通知书；汇票通知书
j(Tk6S advice of payment 付款通知
toC|vn&P Advisory Committee [Securities and Futures Commission]
$b"Ex> 谘询委员会〔证券及期货事务监察委员会〕
8"x\kSMb Advisory Committee on Diversification 经济多元化谘询委员会
h,2?+}Fn affidavit 誓章；遗产申报誓章
1.z !u%2 affidavit of no receipt 述明无收款的誓章
4' <y affiliate 联号；联营公司；附属公司
C 3 (PI,, affiliated company 附属公司；联号；联营公司
RS
Vt affirmation [estate duty] 非宗教式宣誓〔遗产税〕
s Qa9M affordability 负担能力
ltmD=-]G_ African Development Bank [AfDB] 非洲开发银行
q62U+o9G after-acquired property 事后取得的财产
]+AgXUrbOD after-hours dealing 市后交易
!Ka~X!+ \ after-tax profit 税后盈利；税后利润；税后溢利
~RnBs`&! agency agreement 代理协议
Z-z(SKL agency expenses 代理机构的开支
(
z% t agency fee 代理费
-<q@0IYyi Agency Law 《代理法》
=&;}#A%m agent 代理人；承销人
T`| >oX agent of company 公司代理人
is=|rY9$ agent's fee 代理人费；经纪费
_K|?;j#x0k aggregate 总计；总数；总体数字
FGRG?d4?h aggregate amount 总款额；总额
coc :$Sr% aggregate assets and liabilities 总体资产与负债
P, SI0$Z aggregate at constant price 按固定价格计算的总体数字
Kr;F4G|Qt aggregate demand 总需求
aW$))J)0 aggregate gross position 总持仓量
)mRKIM}*W aggregate limit 总限额
A-qpuI;f aggregate of salaries tax 合计薪俸税
Fk&A2C}$b aggregate performance 总体表现；总体业绩
ZY> u4v. aggregate supply 总体供应
[$%0[; jtS aggregate surplus 总盈余
2dBjc{ aggregate total 整体总额
)N]%cO(^ aggregate value 总值；合计价值
azp XE aggregated basis 合计基准
Hbz,3{o 5 aggregated net chargeable income 合计应课税入息实额
BjbpRQ, aggregation 合并计算；合计；总和
lyrwm{& aggregation of incomes of husband and wife 夫妇入息合并计算
o|c"W}W aggregation of property 财产的总和
c jBHczkY agio 差价；贴水
F5f1j]c Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
AV["%$ : Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
7:h_U9Za?$ 《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》
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1{2[ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Q02:qn?T 《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》
Ph C{Gg Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
~dj4Q
eu 《香港政府和大韩民国政府关于相互促进和保护投资协定》
.2 STBh.; agreement for a settlement 授产协议
jQ\/R~)O agreement for assignment 转让协议
I K Dh)Zm agreement for sale 售卖协议；买卖协议
i]n ?zWo_h agreement for sale and purchase 买卖协议
. a qP= agreement for the payment of interest 支付利息协议
u&ozc agreement for the repayment of money 还款协议
2HJGp+H agreement of reinsurance 再保险协议
"0l7%@z*)q Agricultural Bank of China 中国农业银行
uB uwE 6 air passenger departure tax 飞机乘客离境税
9IG3zM f Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
G@Vz
}B:= airport tax 机场税
( 0Z3Ksfj1 alcohol duty 酒精税
G@]|/kN1y alienation 让与；让渡；转让
z`+j]NX] alimony 生活费；赡养费
jp QmKX All Ordinaries Index [AOI] 所有普通股指数
Kkz 2N all risks 全险；综合险
$^"_Fox]A\ All Sales Record for Stock Market 《股票市场成交报告》
dq$C COC^F Allied Capital Resources Limited 新联财务有限公司
3q0^7)m0 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
7_ah1IEK allocation letter 拨款信件
KdTna6nY allocation of fund 分配款项；预留款项
r$.v"Wh) allocation of profit 利润分配；溢利分配
al:c2o allocation warrant 拨款令
Q\<^ih51 allotment 分配；配股
}x}JzA +2 allotment notice 股份配售通知；配股通知
Oe%jV,S |V allotment of shares 股份分配
I`}<1~ue allowable 可获宽免；免税的
Qz?r4kR allowable business loss 可扣除的营业亏损
='|HUxF i allowable expenses 可扣税的支出
HxH=~B1"P allowance 免税额；津贴；备抵；准备金
s_ N]$3'[E allowance for debts 债项的免税额
h ^6Yjy allowance for depreciation by wear and tear 耗损折旧免税额
2VNfnk allowance for funeral expenses 殡殓费的免税额
#2*2xt allowance for inflation 为通货膨胀而预留的款项；通胀准备金
t#[u
X? allowance for repairs and outgoings 修葺及支出方面的免税额
lw"5p) aB allowance to debtor 给债务人的津贴
A4uDuB;;ZQ alteration of capital 资本更改
,\ RxKSU alternate trustee 候补受托人
E8.xmTq amalgamation 合并
#5.L%F ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:,(ZMx\ ambit of charges 征税范围；收费范围
M.R] hI amended valuation 经修订的估值
N%&D(_ American Commodities Exchange 美国商品交易所
)C C rO American Express Bank Limited 美国运通银行
V2?&3Z) W American Stock Exchange 美国证券交易所
xd`!z`X!,s amortization 摊销
!56gJJ -r amount due from banks 存放银行同业的款项
R] {AJ "p amount due from banks abroad 存放海外银行同业的款项
2i~qihx5^ amount due from holding companies 控股公司欠款
\V,;F!*#G amount due from local banks 存放本港银行同业的款项
)\TI^%s amount due to banks 银行同业的存款
ku}I; k | amount due to banks abroad 海外银行同业的存款
l6Q75i)eF amount due to holding companies 控股公司存款
#GHL F amount due to local banks 本港银行同业的存款
]xIfgSq amount due to outport banks 外埠银行同业的存款
[#R<Z+c amount for note issue 发行纸币的款额
%L9A6%gr
amount of bond 担保契据的款额
(^Kcyag4 amount of consideration 代价款额
g Zr/Dfy amount of contribution 供款数额
h}_1 cev? amount of indebtedness 负债款额
B:\TvWbu amount of principal of the loan 贷款本金额
9 v<Sng amount of rates chargeable 应征差饷数额
| <ZkJR3B amount of share capital 股本额
!*gTC1bv B amount of sums assured 承保款额
21Bl Lz amount of variation 变动幅度
,\K1cW~U5 amount of vote 拨款数额
/U%Xs}A) amount payable 应付款额
S qQqG3F amount receivable 应收款额
sm>Hkci% Amsterdam Stock Exchange 阿姆斯特丹证券交易所
k(;c<Z{?1
analysis 分析
^f,('0p- > ancillary risk 附属风险
XHlx89v7 annual account 周年帐目；周年帐目报表；年度决算；年结
v K\;CSk
annual accounting date 年结日期
oGLSk (T&I annual allowance 每年免税额；年积金；年度津贴；年津
K>`7f]?H*e annual balance 年度余额
)ccd fSe annual disposable income 每年可动用收入
4%I(Z'*Cx annual estimates 周年预算
FT*
o;&_QS annual fee 年费
jbqhNsTNK annual general meeting 周年大会
:oH" annual growth rate 年增率；每年增长率
GBZx@B[TY annual long-term supplement 长期个案每年补助金
O$% C(n( annual pensionable emolument 可供计算退休金的年薪
x6ig,N~AO annual report 年报
\8!&X cA Annual Report on the Consumer Price Index 《消费物价指数年报》
[lC*|4t& annual return 周年报表；周年申报表；每年报税表格
"=W7=V8w Annual Return Rules 《周年报表规则》
9J?G"JV? annual review of consumer prices 每年消费物价回顾
>, &6zj annual roll-forward basis 逐年延展方式
uj-q@IKe annual salary 年薪
3a4 ]{ annual statement 年度报表；年度决算表
8F<Qc*' 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
X3:-+]6,d annuitant 年金受益人
j]"Yz t~u annuity 年金
UP]J `\$o annuity contract 年金合约
m GWT</=[$ annuity on human life 人寿年金
"l&sDh%Lk< antecedent debt 先前的债项
&0
VM <
ante-dated cheque 倒填日期支票
{=,?]Z+ anticipated expenditure 预期开支
rY>{L6d anticipated net profit 预期纯利
15r <n anticipated revenue 预期收入
`
m`Sl[6 anti-inflation measure 反通货膨胀措施
Iy](?b anti-inflationary stance 反通货膨胀立场
E$FXs ~a apparent deficit 表面赤字
`oh'rm3'8 apparent financial solvency 表面偿债能力
$s hlNW\ apparent partner 表面合伙人
zy #E qv application for personal assessment 个人入息课税申请书
gT R:9E:B application of fund 资金应用
NDRk%_Eu( application to release as liquidator and to destruct the books of accounts and documents
O329Bkg 申请免除清盘人职务及毁灭帐簿与文件
(0qdU; appointed actuary 委任精算师
i)0*J?l= appointed auditor 委任核数师；委任审计师
'PlKCn`(w appointed trustee 委任的受托人
nYuZg6K appointer 委任人
jK&kQ apportioned pro rata 按比例分摊
mLO{~ruu apportionment 分配；分摊
IrXC/?^h Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
n\ma5"n0=\ apportionment formula 分摊方程式
F ,e_ ` apportionment of estate duty 遗产税的分摊
I/GZ appraisal 估价；评估
%f@VOSs appreciable growth 可观增长
C /[2?[ appreciable impact 显着影响
Z$,1Tk"O/s appreciable increase 可观增长
dox QS ohS appreciation 增值；升值
S[NV-)r= appreciation against other currencies 相对其他货币升值
oS$ &jd appreciation of the exchange value of Hong Kong dollar 港元汇值上升
oj<.axA, appreciation tax 增值税
]P ->xJ appropriation 拨款；拨用；拨付
m \4jiR_o appropriation account 拨款帐目
$Tq-<FbM) Appropriation Bill 拨款法案
7fl'nCo\" appropriation-in-aid system 补助拨款办法
y-"*[5{W approved assets 核准资产
Gr#p QE2; approved basket stock 认可一篮子证券
Us YH#?|O approved budget 核准预算
5RTAM approved charitable donation 认可慈善捐款
oa`,|dA" approved charitable institution 认可慈善机构
/+J?Ep(_ approved currency 核准货币；认可货币
F#iLMO&Q approved estimates 核准预算
b9OT~i=S| approved estimates of expenditure 核准开支预算
@yB!? x approved overseas insurer 核准海外保险人
g B<p approved overseas trust company 核准海外信托公司
Gn;eh~uw;l approved pooled investment fund 核准汇集投资基金
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&b`QcH< approved provident fund scheme 认可公积金计划
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did*hxJ approved provision 核准拨款
Uz H)fB approved redeemable share 核准可赎回股份
q[q#cY:0 approved regional stock 认可地区性证券
K I$?0O approved retirement scheme 认可退休金计划
i[^?24~ c approved subordinated loan 核准附属贷款
Vk$zA<sw" arbitrage 套戥；套汇；套利
~/\;7E{8! arbitrageur 套戥者；套汇者
9GkG' arbitrary amount 临时款项
m5zP|s1`[' arrangement 措施；安排；协定
89@89-_mC arrears 欠款
788q<7E arrears of pay 欠付薪酬
GA6Z{U{XS arrears of revenue 逾期未收税款；逾期未收的帐项
r,MgIv(L articles of association 组织章程；组织细则；组织章程细则
iAT&C`,(& Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
#0L :h ?L ascertainment of profit 确定利润
!HqIi@>8 "Asia Clear" “亚洲结算系统”
,US~p_M ! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
"~7| !9< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
*=S\jek Asian Development Fund [ADF] 亚洲发展基金
4^alAq^ Asian dollar bond 亚洲美元债券
PKfxL}:"8 Asian dollar market 亚洲美元市场
=o _ d2 Ak Asian dollar rate 亚洲美元利率
^=D77 jS Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Sd^e!? bp Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
,h5.Si> asked price 沽盘；喊价；索价；卖方报价
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;0a assessable income 应评税入息
rQ*'2Zf'< assessable loss 应评税亏损
Q_6./.GQ
assessable profit 应评税利润
P }&7G- assessable value 应评税值
0 } liK assessed profit 估定利润
|R Ai6;
assessed value 经评估价值
yi# Nrc5B assessment 评税；评定；估价；评税单
rgIJ]vmy<H assessment number 评税编号；估价编号
m3 (fr assessment of additional tax 补加税评税
.K}u`v T assessment of performance 业绩评估；实绩评价
R.|fc5_"+ Assessor 评税主任
V uJth
asset price bubbles 资产价格泡沫
zG@9-s* L asset-backed securities 具资产保证的证券
F>n <;< assets accretion 资产增值
,Xk8{ = assets and liabilities 资产与负债
xHykU;p@ assets betterment statement 资产递增表；资产改进表
.m/Lon E assets lending 实物放款；有抵押贷款
I LF"m; assets of the company passing on the death 死者去世时转移的公司资产
MJV&%E6{:{ assets pledged as security for liabilities 用作负债抵押的资产
7x-k-F3 assets portfolio 资产投资组合
N iNZh; assets price 资产价格
'_r|L1 assets quality 资产质素
MY9?957F assets realization 资产变现
Zi@?g IiX assets refinancing arrangement 资产再集资安排
i3;Z:,A4NN assets securitization 资产证券化
z=>]E 1'RL assets situated outside Hong Kong 在香港以外地方的资产
&!/L^Y*+ assets stripping 削减资产；拆卖资产
Ax0u \(p<^ assets value 资产值
qg:1 assignee 承让人
N_q7ip%z assignment 转让；转让书；转让契
lUCdnp;w' assignment of interest 权益转让
%~^R Iwm assignment of letters patent and trade mark 专利证书及商标转让
[JMz~~ F assignment of property 物业转让；物业转让书
}%$9nq3 assignment right 转让权
xfO!v> assignor 转让人
*qY `MW associate 有联系的人；有关连人士；相联者；合伙人；联系人
N##3k- 0Ao Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
S][: b associate member 附属会员
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[aUpX= associated body corporate 相联法人团体
A+ Y>1-=JO associated company 相联公司；联属公司
Lkk'y})/ associated corporation 相联法团
Ao`9 fI#q Association of Chartered Certified Accountants [ACCA] [United Kingdom]
;n7k_K#0z! 公认会计师公会〔英国〕
%>xW_5;Z Association of Futures Exchange Brokers 香港期货经纪协会
.b N0! Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
8d I gw association of underwriters 承保人组织
L V33vy assumption of control 接管
W|D'S }J assurance 担保；保险；转易；转易书
g6QkF41nG assurance of interest 权益的转易
Gu*;z% b2 at 19XX price 按一九ＸＸ年价格计算
XuR!9x^5 at a discount 按赔价计算；按贴水价格计算；打折扣
7F\U|kx_ at a premium 按溢价计算；按升水价格计算
s;8 J= \9W at call 通知付款；按通知
T"9`[Lzva at constant market price 按固定市价计算
&ks>.l\ at constant price 按固定价格计算
G0> ' H1 Z at cost 按成本计算
b4ORDU at current market price 按当时市价计算；按现时市价计算
r^ #.yUz at current price 按当时价格计算；按现时价格计算
>4~{ CXZ at factor cost 按要素成本计算；按生产要素成本计算
Xd|@w{.m* at money-of-the-day price 按付款当日价格计算
0\o0(eHCQz at or better 按指定或较佳价位〔买卖指令〕
@WBy:gV" at par 按面值计算；平价
UTi n0k at sight 见票即付
kX[I|Z= at the close 按收市盘
v j?9X5 A_ at the opening 按开市盘
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582u6^ attestation 见证；见证条款
dHf_&X 2A at-the-money option 平价期权
rS(693kb attorney 受权人；受托代表人
HewVwD<C attornment 新拥有人承认书
_u{D #mmO attributable profit 可归属利润
)] >=Uo attributable share value 可归属股份价值
]Z<{
~ Auckland Stock Exchange 奥克兰证券交易所
s'~_pP auction 拍卖
2c8,H29 auctioneer 拍卖商
Om >6<3n audit 审计；核数
JW MIZ{/M Audit Commission 审计署
k wGj 7' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
m'aw`? 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
T{sw{E* audit review 帐目审查
K Qub%`n Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
vx!nC}f"k` audited account 审计帐目；经审计的帐目
&z1r$X.AW audited annual account 经审计的周年帐目
]#S1 AvT audited balance sheet 经审计的资产负债表
d<7xSRC auditor 核数师；核数主任；审计师
x-y=Jor auditor's certificate 核数师证明书；审计师证明书
QhpE 2ICU auditor's report 核数师报告；审计师报告
Z?"Pkc.Ei Aussie bond 澳元债券
3gv>AgG austerity budget 紧缩预算
eg?vYW Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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' Australia All Ordinaries Index 澳洲所有普通股票指数
CmJ*oX yi Australian Dollar [AUD] 澳元
hs<7(+a Australian Options Market 澳大利亚期权市场
n2(~r
'r) Australian Securities Commission 澳洲证券事务监察委员会
mqq~&n I Australian Society of Certified Practising Accountants 澳洲执业会计师公会
8.Y6r Australian Stock Exchange 澳大利亚证券交易所
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> Austrian Schilling [ATS] 奥地利先令
7F|T5[*l authentication 认证；鉴证
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Lb<& authority to purchase 委托购买证；委购书
#Y`U8n2F authorization 认可；核准；授权；授权书
tTWYlbDFN authorization by direction 指示授权
VEb}KFyP authorization by instruction 指令授权
C Cl*v authorization by warrant 令状授权
t&0n"4$d' authorization of unit trust 单位信托的认可
A[oi?.D authorized agent 指定代理人
$G*$ j! authorized capital 法定资本
r<&d1fM;X authorized clerk 出市员
dBobVT' authorized dealer 认可交易商
;zSh 9H authorized financial institution 认可财务机构
O;qS 3 authorized fund 认可基金
*QjFrw3 authorized fund house 获授权的基金公司；认可基金公司
) JuD ! authorized institution 认可机构
o5Pq>Y2T authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
O ^U{I?gQ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
wk8XD(& authorized insurer 获授权保险人；获认可承保人
T!v%NZj3 authorized investment 特准投资项目
Bsz kQ>#6 authorized person 获授权人
3TtnLay.k authorized representative 获授权代表
H~||]_q| authorized share capital 法定股本
[0 MVsc= automated quotation system 自动报价系统
Ae`K 9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
$qIMYX 自动交易系统〔香港期货交易所有限公司〕
evimn V automatic adjustment mechanism 自动调整机制
mKxQ U0 ` automatic adjustment system 自动调整系统
!y4o^S u[ Automatic Clearing House 自动票据交换所
-fG;`N5U automatic exchange rates accumulation system 自动化汇率累集系统
U&`M G1uHe Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
lg1?g)lv automatic teller machine [ATM] 自动柜员机
F5+f?B~?R? autopay 自动转帐
v
C><N available assets 可用资产
lv$t p,+ available fiscal reserve 现存财政储备
G+\2Aj available profit 可用利润
#MOEY |6 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
s)ZL`S?</ average 平均；平均数；海损
7*@q d& average basic salary 平均基本薪金
IU Dp5MIuR average consumer expenditure 平均消费开支；一般消费开支
,VJ0J!@ average cost 平均成本
Pfi '+I`s average cost of land production 增辟土地平均成本
\ J9@p average daily turnover 平均每日成交额
- >K*r\T average daily wage rate 平均每日工资率
/0"Y.
@L average expenditure pattern 平均开支模式
iSI j ?. average growth rate 平均增长率
g%RL9-z average net fixed assets 固定资产平均净值
e-{k;V7b average of relatives 相对价格平均数
Xv=n+u o average price 平均价格
+XFF@h&=t average propensity to consume 平均消费倾向；一般消费倾向
&IOChQ`8P average propensity to save 平均储蓄倾向；一般储蓄倾向
a7OD% yQ average rate 平均率
10}\7p8 average revenue 平均收入；平均收益
XQlK }AK average stock 平均库存；平均存货
aSKI %<?xN average yearly rent 平均年租
bnUd !/; avoidance of double taxation 避免双重课税
=3/||b4c avoidance of tax 避税
