A:
XGs
d"UW A share Ａ股；甲类股份
3#d? abatement of tax 减税；减扣免税额
[ X7LV ABN AMRO Bank N.V. 荷兰银行
QTy xx above-the-line expenditure 线上项目支出；经常预算支出
">-mZ'$#L above-the-line receipt 线上项目收入；经常预算收入
+Jf4 5[D ABSA Asia Limited 南非联合亚洲有限公司
| z]O@@j$ absolute change 绝对数值变更
t;>"V.F<1 absolute expenditure 实际开支
nQ\)~MKd absolute guideline figure 绝对准则数字
L`iC?<} absolute interest 绝对权益
G $P|F6
absolute order of discharge 绝对破产解除令
H#Aar absolute profit margin 绝对利润幅度
#3+-v yZm absolute value 实值；绝对值
)bl''
yO absolutely vested interest 绝对既得权益
+"~~; J$ absorbed cost 已吸收成本；已分摊成本
;Wo\MN absorption 吸收；分摊；合并
i&%/]Nq absorption rate 吸收率；摊配率；分摊率
vvsQf% ACB Finance Limited 亚洲商业财务有限公司
PX5K-|R acceptable form of reciprocity 合理的互惠条件
qaj~q(j~ C acceptable rate 适当利率；适当汇率
5os(. acceptance agreement 承兑协议
4a]$4LQV acceptance for honour 参加承兑
-0tHc=\u( acceptor 承兑人；接受人；受票人
*8a 8 Ng acceptor for honour 参加承兑人
3ZAPcpB2 accident insurance 意外保险
pOe "S Accident Insurance Association of Hong Kong 香港意外保险公会
R Cg n\ accident insurance scheme 意外保险计划
(,i&pgVZ accident year basis 意外年度基准
OJ /l}_a accommodation 通融；贷款
4ox[, accommodation bill 通融票据；空头票据
BS6UXAf{|Z accommodation party 汇票代发人
(b]r_|' account balance 帐户余额；帐户结余
Hxw 7Q?F account book 帐簿
LH" CIL2 account collected in advance 预收款项
3 ~r>G account current book 往来帐簿
=/|2f; Q account of after-acquired property 事后取得的财产报告
'5*8'.4Sy account of defaulter 拖欠帐目
;(Xig$k account payable 应付帐款
p ow.@ account payee only [A/C payee only] 只可转帐；存入收款人帐户
l1EI4Y9KG account receivable 应收帐款
}kCaTI?@# account receivable report 应收帐款报表
qZcRK9l]F1 account statement 结单；帐单；会计财务报表
'/ >7pB account title 帐户名称；会计科目
8,l~e8 & accountant's report 会计师报告
HZ+l){u Accountant's Report Rules 会计师报告规则
8vuA`T!~G accounting and auditing procedure 会计与审计程序；会计与核数程序
ISbhC!59 Accounting Arrangements 《会计安排》
zFq8xw accounting basis 会计基础
Rl%?c5U/$ accounting by Official Receiver 破产管理署署长呈交的帐目
Q.$|TbVfds Accounting Circular 《会计通告》
P`HDQ/^O
accounting class 会计类别
cGE,3dsF[ accounting date 记帐日期；会计结算日期
soTmKqj E accounting for money 款项核算
WqHsf1? N Accounting Officer 会计主任
whoQA}X> accounting period 会计报告期；会计期
}1sFddGVt accounting policy 会计政策；会计方针
p;Lp-9H\33 accounting practice 会计惯例
t@Bl3Nt{ accounting principle 会计准则
J'=i EI accounting record 会计记录
SFiK_; accounting report 会计报告
GjfPba4> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
G%RL 8HU Accounting Society of China 中国会计学会
9r efv accounting statement 会计报表
w|A H E accounting system 会计制度；会计系统
RXbhuI accounting transaction 会计事项；帐务交易
C~ r(*nr accounting treatment 会计处理
,?k~>,{3 accounting year 会计年度
]nM 2J}7 accretion 增值；添加
1e'Ez4* accrual 应计项目；应累算数目
dYn<L/# accrual basis 应计制；权责发生制
O2n[`9* accrual basis accounting 应计制会计；权责发生制会计
BS@x&DB accrue 应累算；应计
)^)j=xs accrued benefit 应累算利益
AB1.l
hR accrued charges 应计费用
FB\lUO)U\c accrued cumulative preference share dividend 应累算的累积优先股股息
0&@pD`K e accrued expenses 应累算费用
Uh t k`2O accrued interest payable 应付利息；应计未付利息
[l7 G9T}/[ accrued interest receivable 应收利息；应计未收利息
"7.
lsL5 accrued right 累算权益
P> wDr`* accruing profit 应累算的利润
$}TK ,/W accumulated fiscal reserve 累积财政储备
`-J$7)d@ accumulated profit 累积利润；滚存溢利
5{esL4k accumulated reserve 累积储备
Gcp Aj9 accumulation of surplus income 累积收益盈余
-{=c T?"+ acquired assets 既得资产
IcDAl~uG acquisition 收购；购置；取得
#zL0P>P'a acquisition cost 购置成本
1vG]-T3VC acquisition expenses 购置费用
p`CVq `k acquisition of 100% interest 收购全部股权
:-.K.Ch|: acquisition of control 取得控制权
rF* L@HI acquisition of fixed assets 购置固定资产
TlA*~HG<Q acquisition of shell “买壳”
sgRD]SF acquisition price 收购价
K~MTbdg act of God 天灾
- 2`D(xC acting partner 执事合伙人
M.loG4r! active market 买卖活跃的市场；交投畅旺的市场；旺市
*@C ]\) active partner 积极参与的合伙人
&E{i#r)'T active trading 交投活跃
ENEn Hu^ actual circulation 实际流通
{TWgR2?{C actual cost 实际成本
\B$Q%\- PX actual expenditure 实际开支；实际支出
r8 uc. z2% actual income 实际入息；实际收入；实际收益
\!_:<"nX. actual market 现货市场
Q~L"Mr8>V actual price 现货价；实际价格
SjZ?keKZ actual profit 实际利润
_]Ei,Ua actual quotation 实盘；实际价位；实际报价
=)p/p6 actual year basis 按实际年度计算
_ 1?
PN8 actuals 实货
G|"`k Aa actuarial investigation 精算调查
'B$ bGQ actuarial principle 精算原则
ti)4J2c,8 actuarial report 精算师报告
pR
V L}^Rk Actuarial Society of Hong Kong 香港精算学会
)t/[z3r n actuarial valuation 精算师估值
| gou#zi actuary 精算师
\qU .?V[2 ad referendum agreement 暂定协议；有待覆核的协定
NUclF|G ad valorem duty 从价税；按值征税
!{L6
4qI ad valorem duty system 从价税制
?_NhR ad valorem fee 从价费
'za4c4b*u ad valorem tariff 从价关税
'aWz am> additional allowance 额外免税额
g[W` 4 additional amount for unexpired risk 未过期风险的额外款额
/^ d!$ v additional assessable profit 补加应评税利润
P]pVYX# m additional assessment 补加评税
Ef }rMkv additional commitment 额外承担
(:p&[HNuN additional commitment vote 额外承担拨款
?2g\y@ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&f\ng{ additional dependent parent allowance 供养父母额外免税额
wN ])"bmB additional provision 额外拨款
[}/\W `C additional stamp duty 附加印花税
O*<,lq 0K additional tax 补加税罚款；补加税款
qP"<vZ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
415 95x: adjudged bankrupt 被裁定破产
xY/
S;dE adjudicated bankrupt 裁定破产人
; tR,w
adjudication fee 裁定费；评定印花税额手续费；评估契据费
O1nfz> L` adjudication of bankruptcy 裁定破产；宣告破产
>D';i\2j& adjudication of insolvency 裁定无力偿还债务
8bB'[gJ]{ adjusted actual 经调整的实数；调整后的实数
7[l
"= adjusted current assets 经调整的流动资产；调整后的流动资产
Hm?zMyO.k adjusted figure 经调整的数字；调整后的数额
07T"alXf:A adjusted liabilities 经调整的负债；调整后的负债
&& }' adjusted loss 经调整的亏损；调整后的亏损
/&>6#3df- 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
BO b#9r adjusted profit 经调整的利润；调整后的利润
x. 7Ln9 adjusted surplus 经调整的盈余额；调整后的盈余额
y @|gG&f
T adjusted value 经调整的价值；调整后的价值
%#rH~ E adjustment 调整；修订；理算〔保险〕
5]WpH0kzO adjustment centre 调剂中心
[Hn4&PET adjustment lag 调整过程的时间差距；调整时差
g E/O 29Y adjustment mechanism 调整机制
/{ . adjustment of loss 亏损调整
#:v e3gWl adjustment process 调整过程；调整程序
+oY[uF adjustment range 调整幅度
_u^ S[ administered exchange rate 受管制汇率
CQo<}}-o Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Q0f7gY1-% administration expenses 行政费用
21$YZlhJ administration fee 手续费；行政费
1/ Pou)D administration in bankruptcy 破产管理
r/E;tm [\ administration order 遗产管理令
JkazB1h administrator 管理人；遗产管理人
fA
u^%jiU administrator of the estate 遗产管理人
*dn~-W. admission of debt 债项承认书
ic:_v?k admission of proof 接纳债权证明
r00 fvZyK advance 放贷款项；垫付款项；预支款项；预付款项
\v 7M`! & advance account 暂支帐目；预付款帐户
? Sj3-*/? advance compensation 预付补偿金
:, $:@ advance from shareholder 股东垫款
a %"My;8 advance pending reimbursement 预支以待日后付还
p4;A[2Ot`: advanced economy 先进经济体系
)8ejT6r advancement 预付；预付财产
7hq*+e advances warrant 垫款令
/sf:.TpVh advancing 贷出
9FT;? ~, adverse balance 逆差
U+t|wK adverse exchange 逆汇
h&\%~LO. advertisement addressed to shareholders 在报章刊登的致股东通告
CU gXpU* advice for collection 托收通知书
&k+G^ !=s# advice of drawing 提款通知书；汇票通知书
OPR+ K ? advice of payment 付款通知
)A9K9pZj Advisory Committee [Securities and Futures Commission]
A0sydUc 谘询委员会〔证券及期货事务监察委员会〕
=e/{fUg8f Advisory Committee on Diversification 经济多元化谘询委员会
HDU tLU d affidavit 誓章；遗产申报誓章
> $0eRVL affidavit of no receipt 述明无收款的誓章
L-\-wXg% affiliate 联号；联营公司；附属公司
jW5n^Y ) affiliated company 附属公司；联号；联营公司
76a+|TzR affirmation [estate duty] 非宗教式宣誓〔遗产税〕
+!IIt {u affordability 负担能力
|'WaBy1 African Development Bank [AfDB] 非洲开发银行
|Ui1Mm after-acquired property 事后取得的财产
!uLW-[F, after-hours dealing 市后交易
gNJ,Bj Pd after-tax profit 税后盈利；税后利润；税后溢利
i|PQNhUe agency agreement 代理协议
keNPlK% > agency expenses 代理机构的开支
Q.H y"~ agency fee 代理费
l\7 N R Agency Law 《代理法》
l$D]*_ jc, agent 代理人；承销人
D4[1CQ@}4D agent of company 公司代理人
:Xc%_& ) agent's fee 代理人费；经纪费
ri&B% AAc aggregate 总计；总数；总体数字
K 0RY2Hiw aggregate amount 总款额；总额
6>ZUx}vYj aggregate assets and liabilities 总体资产与负债
2@ vSe aggregate at constant price 按固定价格计算的总体数字
_7>$'V{ aggregate demand 总需求
[8AGW7_ aggregate gross position 总持仓量
>=-w2& aggregate limit 总限额
hW[/{2<@ aggregate of salaries tax 合计薪俸税
a9PSg/p aggregate performance 总体表现；总体业绩
~Emeo&X aggregate supply 总体供应
Xk%92Pt o aggregate surplus 总盈余
Qi`Lj5;\F aggregate total 整体总额
"M5P-l$p} aggregate value 总值；合计价值
YlD ui8.N aggregated basis 合计基准
44 ,: @ aggregated net chargeable income 合计应课税入息实额
F2!C^r,~L aggregation 合并计算；合计；总和
v
0mc1g+9 aggregation of incomes of husband and wife 夫妇入息合并计算
T{v(B["!$ aggregation of property 财产的总和
uc9t0]o=h agio 差价；贴水
x'_I{$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》
3 RG*:9 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
FI++A` 《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》
[YG\a5QK Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Xwy0dXko 《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》
0FmYM@Wc Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
vcs=!Ace 《香港政府和大韩民国政府关于相互促进和保护投资协定》
q1 5t7-Z6 agreement for a settlement 授产协议
aOHf#!/"sb agreement for assignment 转让协议
aP^,@RrL agreement for sale 售卖协议；买卖协议
[2I 1W1pd agreement for sale and purchase 买卖协议
>2tQ')%DJ agreement for the payment of interest 支付利息协议
q eLf O agreement for the repayment of money 还款协议
W 1S7%6y_1 agreement of reinsurance 再保险协议
*4#)or Agricultural Bank of China 中国农业银行
)8]O|Z-CU air passenger departure tax 飞机乘客离境税
[:<CgU 9C Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
! iuDmL airport tax 机场税
>+ y[HTf- alcohol duty 酒精税
9qS~-'&q# alienation 让与；让渡；转让
$5kb3x<W alimony 生活费；赡养费
a^_ \ #,} All Ordinaries Index [AOI] 所有普通股指数
F#_JcEE all risks 全险；综合险
- ;1'{v All Sales Record for Stock Market 《股票市场成交报告》
_ u TaN Allied Capital Resources Limited 新联财务有限公司
L+,p#w all-items index [Consumer Price Index] 总指数〔消费物价指数〕
g
bDre~| allocation letter 拨款信件
Xkc y~e allocation of fund 分配款项；预留款项
:YaEMQJ^ allocation of profit 利润分配；溢利分配
U;QTA8 |!& allocation warrant 拨款令
ssaEAm: allotment 分配；配股
ZDEz&{3U; allotment notice 股份配售通知；配股通知
xR;>n[6 allotment of shares 股份分配
*R1 m= allowable 可获宽免；免税的
FG/". dU allowable business loss 可扣除的营业亏损
A|>~/OW=@ allowable expenses 可扣税的支出
dsck:e5agZ allowance 免税额；津贴；备抵；准备金
"(bnr0 allowance for debts 债项的免税额
Tbf't^Ot$ allowance for depreciation by wear and tear 耗损折旧免税额
'J\nvNm allowance for funeral expenses 殡殓费的免税额
~D# -i >Z allowance for inflation 为通货膨胀而预留的款项；通胀准备金
IoO t n allowance for repairs and outgoings 修葺及支出方面的免税额
|R$V[ allowance to debtor 给债务人的津贴
v2=Iqo alteration of capital 资本更改
LsaE-l alternate trustee 候补受托人
~[n]la amalgamation 合并
8@;|x2=y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Y%<y`]I ambit of charges 征税范围；收费范围
r7B.@+QK amended valuation 经修订的估值
KnL- qc American Commodities Exchange 美国商品交易所
| v,%!p s American Express Bank Limited 美国运通银行
"&h{+DHS American Stock Exchange 美国证券交易所
Zo$ ,{rl amortization 摊销
= iJfz amount due from banks 存放银行同业的款项
oDz%K?29% amount due from banks abroad 存放海外银行同业的款项
!O|d,)$q amount due from holding companies 控股公司欠款
/QuuBtp amount due from local banks 存放本港银行同业的款项
o[=h=&@5p amount due to banks 银行同业的存款
6.#5Ra amount due to banks abroad 海外银行同业的存款
vh+ '
W amount due to holding companies 控股公司存款
2ed4xh V amount due to local banks 本港银行同业的存款
E2.@zY|: amount due to outport banks 外埠银行同业的存款
O*qSc^ 9q amount for note issue 发行纸币的款额
7 2Zp%a= amount of bond 担保契据的款额
,_SE!iL amount of consideration 代价款额
dU4 h amount of contribution 供款数额
p7SX,kpt> amount of indebtedness 负债款额
UXs=7H". amount of principal of the loan 贷款本金额
D,$!.5OA amount of rates chargeable 应征差饷数额
%K9pnq/T^ amount of share capital 股本额
^wnlZ09J amount of sums assured 承保款额
IZ9L
;"} amount of variation 变动幅度
s,z$Vt"h*K amount of vote 拨款数额
K!AW8FnHkZ amount payable 应付款额
zY11.!2 amount receivable 应收款额
a"ct"g= Amsterdam Stock Exchange 阿姆斯特丹证券交易所
(w1M\yodV analysis 分析
$!?tJ@{ ancillary risk 附属风险
Kivr)cIG annual account 周年帐目；周年帐目报表；年度决算；年结
5yA1<&z annual accounting date 年结日期
nky%Eb[\ annual allowance 每年免税额；年积金；年度津贴；年津
Wi;w u* annual balance 年度余额
OEZ`5 "j annual disposable income 每年可动用收入
AqqD! annual estimates 周年预算
!sTOo annual fee 年费
'R-Ly^:Qd annual general meeting 周年大会
tVUC@M>' annual growth rate 年增率；每年增长率
0c-.h annual long-term supplement 长期个案每年补助金
?'xw r )v annual pensionable emolument 可供计算退休金的年薪
#
dA-dN annual report 年报
" Y1]6
Zu Annual Report on the Consumer Price Index 《消费物价指数年报》
pq T+lai)# annual return 周年报表；周年申报表；每年报税表格
5YV3pFz$) Annual Return Rules 《周年报表规则》
YK {E=<: annual review of consumer prices 每年消费物价回顾
-22]|$f annual roll-forward basis 逐年延展方式
6x.ZS'y annual salary 年薪
w 7#9t annual statement 年度报表；年度决算表
_o +z#Fn z Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
DN X- \ annuitant 年金受益人
0[
BPmO6 annuity 年金
gs:V4$(p4 annuity contract 年金合约
prdc}~J8{ annuity on human life 人寿年金
Y[R;UJE`5 antecedent debt 先前的债项
id?B<OM ante-dated cheque 倒填日期支票
E2nsBP=5C anticipated expenditure 预期开支
6 3NhD anticipated net profit 预期纯利
{CaTu5\ anticipated revenue 预期收入
f(*ygI anti-inflation measure 反通货膨胀措施
>^Z==1 anti-inflationary stance 反通货膨胀立场
x| =]Xxco apparent deficit 表面赤字
C f(g apparent financial solvency 表面偿债能力
lP;X=X> apparent partner 表面合伙人
=jWjUkm2 application for personal assessment 个人入息课税申请书
e h6\y7 9g application of fund 资金应用
3;'R F#VL application to release as liquidator and to destruct the books of accounts and documents
K\VL [HP- 申请免除清盘人职务及毁灭帐簿与文件
`Ei:Z%@7C appointed actuary 委任精算师
8q/3} AnI appointed auditor 委任核数师；委任审计师
W1\F-:4L@ appointed trustee 委任的受托人
%2ZWS QD appointer 委任人
YVW`|'7)| apportioned pro rata 按比例分摊
N]dsGvX apportionment 分配；分摊
LD gGVl Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
EG#mN pxE apportionment formula 分摊方程式
#\T5r*W apportionment of estate duty 遗产税的分摊
+ d 289" appraisal 估价；评估
gNaB^I Y appreciable growth 可观增长
y3Q2d7G appreciable impact 显着影响
v2KK%Qy appreciable increase 可观增长
%4I13|<A` appreciation 增值；升值
=C4!h'hz appreciation against other currencies 相对其他货币升值
; hZ^zL appreciation of the exchange value of Hong Kong dollar 港元汇值上升
7\<}378/^ appreciation tax 增值税
#,jw ! HO] appropriation 拨款；拨用；拨付
l|" SM6 appropriation account 拨款帐目
@w
@SOzS) Appropriation Bill 拨款法案
E%e2$Kf D appropriation-in-aid system 补助拨款办法
bPMkBm approved assets 核准资产
E,gpi approved basket stock 认可一篮子证券
'nP;IuMP approved budget 核准预算
A[8vD</}_ approved charitable donation 认可慈善捐款
ykBq?Vr approved charitable institution 认可慈善机构
+2Wij rn approved currency 核准货币；认可货币
k3VRa|Y") approved estimates 核准预算
?L(y8b}F ( approved estimates of expenditure 核准开支预算
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approved overseas insurer 核准海外保险人
>,A&(\rO approved overseas trust company 核准海外信托公司
v?<Tkw ^F approved pooled investment fund 核准汇集投资基金
2&KM&NX~ approved provident fund scheme 认可公积金计划
~Blsj9a2 approved provision 核准拨款
8i Xt8XY3 approved redeemable share 核准可赎回股份
B nu5\P approved regional stock 认可地区性证券
#4wia% }u approved retirement scheme 认可退休金计划
]`T*}$| approved subordinated loan 核准附属贷款
K;P<c,9X/ arbitrage 套戥；套汇；套利
p)YI8nW arbitrageur 套戥者；套汇者
HE.YfD) arbitrary amount 临时款项
Ojs ^-R_ arrangement 措施；安排；协定
[l:}#5\]4 arrears 欠款
;(0|2I'" arrears of pay 欠付薪酬
<}n"gk1is arrears of revenue 逾期未收税款；逾期未收的帐项
5 4>gr1B articles of association 组织章程；组织细则；组织章程细则
]~t4E'y)z Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"Wn8}T* ascertainment of profit 确定利润
V 2/?1 "Asia Clear" “亚洲结算系统”
Gcp!"y=i Asia Commercial Bank Ltd. 亚洲商业银行有限公司
`71(wf1q[f Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
rlP?Uh Asian Development Fund [ADF] 亚洲发展基金
~pG,| \9 Asian dollar bond 亚洲美元债券
qJ%AbdOI8 Asian dollar market 亚洲美元市场
P`]p&: Asian dollar rate 亚洲美元利率
"fZWAGDBO\ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
o8!uvl}:9 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
O]%V h
l asked price 沽盘；喊价；索价；卖方报价
rls\3 R(jt assessable income 应评税入息
vq-# %o assessable loss 应评税亏损
! w2BD^V- assessable profit 应评税利润
2YhtD A assessable value 应评税值
#-9@*FFL, assessed profit 估定利润
["M L&2|o assessed value 经评估价值
{/}p"(^ assessment 评税；评定；估价；评税单
i;I!Jc_b' assessment number 评税编号；估价编号
L6n<h assessment of additional tax 补加税评税
vuO~^N]G assessment of performance 业绩评估；实绩评价
LAO2Py# Assessor 评税主任
VK3e(7 b asset price bubbles 资产价格泡沫
m(p0)X),_i asset-backed securities 具资产保证的证券
ZP;WXB` assets accretion 资产增值
I W5N^J assets and liabilities 资产与负债
*28:|blbL assets betterment statement 资产递增表；资产改进表
A`ScAzx5{ assets lending 实物放款；有抵押贷款
WN3] xw3 assets of the company passing on the death 死者去世时转移的公司资产
Q/ ^ a( assets pledged as security for liabilities 用作负债抵押的资产
|tdsg assets portfolio 资产投资组合
"HrZv+{ assets price 资产价格
E0aJ~A(Hv assets quality 资产质素
Hwiftx assets realization 资产变现
b2G1@f.U assets refinancing arrangement 资产再集资安排
f&88 N<) assets securitization 资产证券化
ZZJ<JdD assets situated outside Hong Kong 在香港以外地方的资产
S7f"\[Aw assets stripping 削减资产；拆卖资产
b_>x;5k assets value 资产值
KAR **M p+ assignee 承让人
~xU\%@I\ assignment 转让；转让书；转让契
3"p 'WZ> assignment of interest 权益转让
^+rI=c 0 assignment of letters patent and trade mark 专利证书及商标转让
9/$Cq assignment of property 物业转让；物业转让书
~R
C\ assignment right 转让权
!A'3Mw\Nm assignor 转让人
U_<k*o@: associate 有联系的人；有关连人士；相联者；合伙人；联系人
Da&Br m Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
iKA}??5e associate member 附属会员
( =t4 1-l associated body corporate 相联法人团体
OXD*ZKi8 associated company 相联公司；联属公司
m)e~HP7M associated corporation 相联法团
^C70b)68 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
@Jc ^ur 公认会计师公会〔英国〕
iPdR;O' Association of Futures Exchange Brokers 香港期货经纪协会
Bnh*;J0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
H-jxH,mJmW association of underwriters 承保人组织
^\7GFpc assumption of control 接管
z4wG]]Kh* assurance 担保；保险；转易；转易书
L-VisZ-FK assurance of interest 权益的转易
y_{fc$_& at 19XX price 按一九ＸＸ年价格计算
m\@ q2l- at a discount 按赔价计算；按贴水价格计算；打折扣
g-DFcwO,V at a premium 按溢价计算；按升水价格计算
2}U:6w at call 通知付款；按通知
W
![*0pL at constant market price 按固定市价计算
^Ec wY- Qr at constant price 按固定价格计算
A0 $ds at cost 按成本计算
> 8%O;3-m# at current market price 按当时市价计算；按现时市价计算
]^I[SG, at current price 按当时价格计算；按现时价格计算
`Tc"a_p9t at factor cost 按要素成本计算；按生产要素成本计算
UNyk,
#4 at money-of-the-day price 按付款当日价格计算
C(&3L[ at or better 按指定或较佳价位〔买卖指令〕
1-}M5]Y at par 按面值计算；平价
`@ ^s}rt + at sight 见票即付
A@)ou0[n@ at the close 按收市盘
lX/ :e= at the opening 按开市盘
U[ |o!2$ attestation 见证；见证条款
MQq! <?/ at-the-money option 平价期权
hFMT @Gy attorney 受权人；受托代表人
<F ?UdMT4y attornment 新拥有人承认书
o?S!o} attributable profit 可归属利润
\T {<{<n attributable share value 可归属股份价值
e xkPu-[W Auckland Stock Exchange 奥克兰证券交易所
)KOIf{ auction 拍卖
nd&i 9 l auctioneer 拍卖商
Nh\o39= audit 审计；核数
Dt(xj}[tC Audit Commission 审计署
FH%M5RD Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
^bq,+1;@Q 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〕
5 v^tPGg4 audit review 帐目审查
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' Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
"28zLo3 audited account 审计帐目；经审计的帐目
MaPI<kYQv audited annual account 经审计的周年帐目
MG~bDM4 audited balance sheet 经审计的资产负债表
Hbn78,~ . auditor 核数师；核数主任；审计师
e^;%w#tEqI auditor's certificate 核数师证明书；审计师证明书
s+(@ UUl auditor's report 核数师报告；审计师报告
HiBI0)N} Aussie bond 澳元债券
Wg2 0H23XW austerity budget 紧缩预算
X4{<{D`0t8 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
| AiMx2 Australia All Ordinaries Index 澳洲所有普通股票指数
_3. rPS,s Australian Dollar [AUD] 澳元
( 4# iLs Australian Options Market 澳大利亚期权市场
't&1y6Uu Australian Securities Commission 澳洲证券事务监察委员会
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Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Zk((VZ (y Australian Stock Exchange 澳大利亚证券交易所
xc 1d[dCdp Austrian Schilling [ATS] 奥地利先令
"aF2:E' authentication 认证；鉴证
<)wLxWalF authority to purchase 委托购买证；委购书
i .uyfV&F authorization 认可；核准；授权；授权书
#@BhGB`9Qt authorization by direction 指示授权
h !(#
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+0[H `5-^ authorization by warrant 令状授权
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^n^$ authorization of unit trust 单位信托的认可
<(Ar[Rp authorized agent 指定代理人
I/St=-; authorized capital 法定资本
vqT) =ZC1 authorized clerk 出市员
nX7F<k4G2 authorized dealer 认可交易商
b)Nd}6} <? authorized financial institution 认可财务机构
SbUac< authorized fund 认可基金
[AFR \{ authorized fund house 获授权的基金公司；认可基金公司
Xmmj.ZUr authorized institution 认可机构
x4kQG e( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
K S5a 8'U authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ehr\lcS< authorized insurer 获授权保险人；获认可承保人
(kX:@9Pn authorized investment 特准投资项目
3; z1Hp2X authorized person 获授权人
4Hf'/%kW authorized representative 获授权代表
XLiwE$:t% authorized share capital 法定股本
~5|R`% automated quotation system 自动报价系统
/ <T{g0s Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
w]xr
~D+ 自动交易系统〔香港期货交易所有限公司〕
# lMIs4i. automatic adjustment mechanism 自动调整机制
8v/,< eARJ automatic adjustment system 自动调整系统
MX#LtCG#V Automatic Clearing House 自动票据交换所
ZZkc) @ automatic exchange rates accumulation system 自动化汇率累集系统
DS4y@,/)' Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
t ;3).F automatic teller machine [ATM] 自动柜员机
e@O]c " autopay 自动转帐
5.\|*+E~ available assets 可用资产
9f&
!Uw_W available fiscal reserve 现存财政储备
X*7VDt= available profit 可用利润
T-4 dD Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
3jfAv@I ~ average 平均；平均数；海损
f\$_^dV average basic salary 平均基本薪金
,\+N}F^
average consumer expenditure 平均消费开支；一般消费开支
5>S1lya m average cost 平均成本
^ux'-/ average cost of land production 增辟土地平均成本
L"1AC&~ u average daily turnover 平均每日成交额
=`( W^&| average daily wage rate 平均每日工资率
D5Rp<PBq, average expenditure pattern 平均开支模式
>u0XV "g$ average growth rate 平均增长率
TT;ls<(Lg average net fixed assets 固定资产平均净值
9k9}57m.i average of relatives 相对价格平均数
'HV@i)h0%V average price 平均价格
x5g&?2[ average propensity to consume 平均消费倾向；一般消费倾向
kene'
aDm average propensity to save 平均储蓄倾向；一般储蓄倾向
,V5fvHPH)8 average rate 平均率
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average revenue 平均收入；平均收益
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average stock 平均库存；平均存货
EUrIh2 .Z average yearly rent 平均年租
,qB@agjvo< avoidance of double taxation 避免双重课税
e+#k\x avoidance of tax 避税
