A:
'RN"yMv7l A share Ａ股；甲类股份
H f`&& abatement of tax 减税；减扣免税额
l.Lc]Z pB ABN AMRO Bank N.V. 荷兰银行
{#d`&] above-the-line expenditure 线上项目支出；经常预算支出
Jf8'N
ot above-the-line receipt 线上项目收入；经常预算收入
sIQMUC[! ABSA Asia Limited 南非联合亚洲有限公司
PhI{3B/ absolute change 绝对数值变更
.5$V7t.t$\ absolute expenditure 实际开支
N-_| %C-. absolute guideline figure 绝对准则数字
g*\v}6
h absolute interest 绝对权益
pB{ f-M:D absolute order of discharge 绝对破产解除令
b_"V%<I absolute profit margin 绝对利润幅度
) G F absolute value 实值；绝对值
07E" .T%Ts absolutely vested interest 绝对既得权益
_ 3-,3ia absorbed cost 已吸收成本；已分摊成本
RvZryA*vu absorption 吸收；分摊；合并
'ra_Zg[j absorption rate 吸收率；摊配率；分摊率
`cy"-CJS ACB Finance Limited 亚洲商业财务有限公司
@b(gjOE acceptable form of reciprocity 合理的互惠条件
d&3I>E$UP acceptable rate 适当利率；适当汇率
'j =PbA acceptance agreement 承兑协议
r]K0
]h@B acceptance for honour 参加承兑
9EY_R&Yq% acceptor 承兑人；接受人；受票人
>LRaIU> acceptor for honour 参加承兑人
vzgudxG'z accident insurance 意外保险
3k|~tVM Accident Insurance Association of Hong Kong 香港意外保险公会
2{Lc^6i(t accident insurance scheme 意外保险计划
vb4G_ X0S accident year basis 意外年度基准
q@=#`74 6e accommodation 通融；贷款
22H=!.DJ accommodation bill 通融票据；空头票据
4<!}4 accommodation party 汇票代发人
Yru1@/; account balance 帐户余额；帐户结余
#0$eTdx # account book 帐簿
/ux#U]x account collected in advance 预收款项
\ { E;u'F account current book 往来帐簿
bN~'cs8 e account of after-acquired property 事后取得的财产报告
;L/T}!Dx account of defaulter 拖欠帐目
62KW
HB9S account payable 应付帐款
,L;c{[*rh account payee only [A/C payee only] 只可转帐；存入收款人帐户
N'W >pU account receivable 应收帐款
j4hUPL7
account receivable report 应收帐款报表
Q-3J0= account statement 结单；帐单；会计财务报表
}F9?*2\/ account title 帐户名称；会计科目
f+(w(~O accountant's report 会计师报告
R,k[Kh Accountant's Report Rules 会计师报告规则
W(3~F2 accounting and auditing procedure 会计与审计程序；会计与核数程序
)SO1P6 Accounting Arrangements 《会计安排》
V3Rnr8 accounting basis 会计基础
j$/uJ` accounting by Official Receiver 破产管理署署长呈交的帐目
OAQ O J' Accounting Circular 《会计通告》
N"Nd $4 accounting class 会计类别
aABE= 9Y accounting date 记帐日期；会计结算日期
?f%DVK d accounting for money 款项核算
(]#
JpQ Accounting Officer 会计主任
s(DaPhL6Qm accounting period 会计报告期；会计期
_J$p < accounting policy 会计政策；会计方针
mZ.6Njb accounting practice 会计惯例
2QQYXJ^ accounting principle 会计准则
fCo2".Tk accounting record 会计记录
XVK[p=cIL accounting report 会计报告
[!|d[ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
!t
[%'!v Accounting Society of China 中国会计学会
&JzF accounting statement 会计报表
k>@^M]% accounting system 会计制度；会计系统
MyS7AL accounting transaction 会计事项；帐务交易
lKD< accounting treatment 会计处理
1x 5CsmS accounting year 会计年度
x'PjP1 accretion 增值；添加
\|4MU"ri accrual 应计项目；应累算数目
J}` $WL: accrual basis 应计制；权责发生制
Q $,kB<M accrual basis accounting 应计制会计；权责发生制会计
)#TJw@dNf^ accrue 应累算；应计
?&bVe __ accrued benefit 应累算利益
0}3'h#33= accrued charges 应计费用
"VOW V3Z accrued cumulative preference share dividend 应累算的累积优先股股息
;$&5I9N accrued expenses 应累算费用
Hw-oh?= accrued interest payable 应付利息；应计未付利息
sA7K ;J}) accrued interest receivable 应收利息；应计未收利息
}u$a PS<$! accrued right 累算权益
_1bd) L&dF accruing profit 应累算的利润
V?pO ~q o accumulated fiscal reserve 累积财政储备
Bd]DhPhJ accumulated profit 累积利润；滚存溢利
C=f(NpyD6 accumulated reserve 累积储备
%b'VEd7 accumulation of surplus income 累积收益盈余
74N\G1 acquired assets 既得资产
q|_ 5@Ly acquisition 收购；购置；取得
!E S#::;z? acquisition cost 购置成本
g KY
,G acquisition expenses 购置费用
wEn&zZjx acquisition of 100% interest 收购全部股权
4BL,/(W]
x acquisition of control 取得控制权
wOl -iN= acquisition of fixed assets 购置固定资产
h 7P?n.K acquisition of shell “买壳”
+as\>"Cj+2 acquisition price 收购价
V$%Fs{ act of God 天灾
?;QKe0I^ acting partner 执事合伙人
=1B&d[3; active market 买卖活跃的市场；交投畅旺的市场；旺市
5 /VB'N#7s active partner 积极参与的合伙人
n ylIP */ active trading 交投活跃
A>,fG9pR actual circulation 实际流通
+ mF 2yh actual cost 实际成本
aD`e]K ^L actual expenditure 实际开支；实际支出
zEL[%(fnc actual income 实际入息；实际收入；实际收益
Ljs(<Gm )- actual market 现货市场
p%qL0
actual price 现货价；实际价格
L&k$ 4,Z9 actual profit 实际利润
%Q4w9d actual quotation 实盘；实际价位；实际报价
WmBnc#>gK actual year basis 按实际年度计算
x a,LV actuals 实货
?B4QTx9B actuarial investigation 精算调查
/9^0YC;Y* actuarial principle 精算原则
S~9kp?kR$ actuarial report 精算师报告
w3hL.Z,kV Actuarial Society of Hong Kong 香港精算学会
|?Uc:VFF actuarial valuation 精算师估值
B_G7F[/K actuary 精算师
5?Ao9Q]@ ad referendum agreement 暂定协议；有待覆核的协定
s9dBXfm ad valorem duty 从价税；按值征税
yod rX&" ad valorem duty system 从价税制
q\=[v ad valorem fee 从价费
5~6y.S ad valorem tariff 从价关税
F?4'>ZW additional allowance 额外免税额
*qOCo_=P8 additional amount for unexpired risk 未过期风险的额外款额
eEFT(e5.>3 additional assessable profit 补加应评税利润
h$h`XBVZe; additional assessment 补加评税
/]>{"sS( additional commitment 额外承担
*wx^mB9 additional commitment vote 额外承担拨款
+ Rd{ ?)2~ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
E8 )*HOT_T additional dependent parent allowance 供养父母额外免税额
30-w TcG additional provision 额外拨款
O/"&?)[v additional stamp duty 附加印花税
7im;b15j`' additional tax 补加税罚款；补加税款
FA GVpO[ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
U 9OF0=g adjudged bankrupt 被裁定破产
aM1JG$+7 G adjudicated bankrupt 裁定破产人
cHd39H9 adjudication fee 裁定费；评定印花税额手续费；评估契据费
! (tJZ5 adjudication of bankruptcy 裁定破产；宣告破产
+\m!# CSA adjudication of insolvency 裁定无力偿还债务
_ !vbX
mb adjusted actual 经调整的实数；调整后的实数
T8oASg! adjusted current assets 经调整的流动资产；调整后的流动资产
Za?&\ adjusted figure 经调整的数字；调整后的数额
L{ Zy7O]"d adjusted liabilities 经调整的负债；调整后的负债
,4$J|^T& adjusted loss 经调整的亏损；调整后的亏损
CK#PxT?" 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
AY erz adjusted profit 经调整的利润；调整后的利润
2}#PDh n adjusted surplus 经调整的盈余额；调整后的盈余额
X28WQdP,7 adjusted value 经调整的价值；调整后的价值
6u8fF|s adjustment 调整；修订；理算〔保险〕
a
OHA G adjustment centre 调剂中心
4<HJD&@V adjustment lag 调整过程的时间差距；调整时差
$ {"St&( adjustment mechanism 调整机制
p0@mumh adjustment of loss 亏损调整
4x >e7Kf adjustment process 调整过程；调整程序
@~ HD<K adjustment range 调整幅度
_ P+|tW1 administered exchange rate 受管制汇率
a}{! %5 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
9(]j
e4Cn administration expenses 行政费用
D/>5\da+y administration fee 手续费；行政费
$*ZHk0
7x administration in bankruptcy 破产管理
YiMe cu administration order 遗产管理令
8h 2?Q administrator 管理人；遗产管理人
3E9j%sYk administrator of the estate 遗产管理人
5eJd$}Lbc admission of debt 债项承认书
ybkN^OEJ admission of proof 接纳债权证明
B&D
z(Bs advance 放贷款项；垫付款项；预支款项；预付款项
wtyu"=
advance account 暂支帐目；预付款帐户
C I0^eaFs advance compensation 预付补偿金
"yk%/: G+ advance from shareholder 股东垫款
W ,+91rup advance pending reimbursement 预支以待日后付还
Pl>t\`1:|A advanced economy 先进经济体系
nrS_t
y advancement 预付；预付财产
L1BpY-= advances warrant 垫款令
l{g( z ! advancing 贷出
m+ YgfR adverse balance 逆差
?i"FdpW adverse exchange 逆汇
&kBs'P8> advertisement addressed to shareholders 在报章刊登的致股东通告
03T.Owd advice for collection 托收通知书
RB!E>] advice of drawing 提款通知书；汇票通知书
yuB BO:\. advice of payment 付款通知
6h%(0=^ Advisory Committee [Securities and Futures Commission]
N0f}q1S<-A 谘询委员会〔证券及期货事务监察委员会〕
g11K?3*%Q Advisory Committee on Diversification 经济多元化谘询委员会
&9> d affidavit 誓章；遗产申报誓章
:W"ITY( affidavit of no receipt 述明无收款的誓章
3[4]G@ affiliate 联号；联营公司；附属公司
~r3g~MCHS affiliated company 附属公司；联号；联营公司
511q\w M affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Ns_d10rZ. affordability 负担能力
;iVy JZI African Development Bank [AfDB] 非洲开发银行
V
Euv after-acquired property 事后取得的财产
OJaU,vQ# after-hours dealing 市后交易
2NM} u\%c/ after-tax profit 税后盈利；税后利润；税后溢利
8*X8U:.0o agency agreement 代理协议
VTU-'q agency expenses 代理机构的开支
4m:E:zVn agency fee 代理费
F(9T; F Agency Law 《代理法》
;uy/Vc5,Y agent 代理人；承销人
e [n>U @ agent of company 公司代理人
2#!D" F agent's fee 代理人费；经纪费
>8Y >B) aggregate 总计；总数；总体数字
`/O_6PQ} aggregate amount 总款额；总额
&x3y.}1 aggregate assets and liabilities 总体资产与负债
.?qS8:yA aggregate at constant price 按固定价格计算的总体数字
SL*(ZEn" aggregate demand 总需求
4-MA !& aggregate gross position 总持仓量
:n=+$Dq aggregate limit 总限额
7@\iBmr6 aggregate of salaries tax 合计薪俸税
z3,z&Ra aggregate performance 总体表现；总体业绩
5o?bF3 aggregate supply 总体供应
O;~1 M3Ii aggregate surplus 总盈余
.Kx5Kh { aggregate total 整体总额
A+'j@c\&! aggregate value 总值；合计价值
?^5x
d1>E aggregated basis 合计基准
xAI<<[- aggregated net chargeable income 合计应课税入息实额
*-7 O|
'' aggregation 合并计算；合计；总和
BmZd,}{ aggregation of incomes of husband and wife 夫妇入息合并计算
;] gph)2cd aggregation of property 财产的总和
<_+8 c{ G agio 差价；贴水
\K=Jd#9c Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
u}$?r\H'( Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
C..O_Zn{g 《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》
yR&E6o.$z Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
"2)T=vHi# 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
6gv.n Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
(Q@+W |~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
U;_ ;_ agreement for a settlement 授产协议
MkQSq
MU= agreement for assignment 转让协议
Kxg09\5i agreement for sale 售卖协议；买卖协议
WVVqH_ agreement for sale and purchase 买卖协议
+XsY*$O agreement for the payment of interest 支付利息协议
B, 67 6~I agreement for the repayment of money 还款协议
Wl1%BN0> agreement of reinsurance 再保险协议
2axH8ONMu Agricultural Bank of China 中国农业银行
W!{uEH{%l air passenger departure tax 飞机乘客离境税
&{>~ |^ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?D#Vh a airport tax 机场税
q
o'1Pknz alcohol duty 酒精税
h
/on alienation 让与；让渡；转让
fQ<V_loP.@ alimony 生活费；赡养费
[bAv|; All Ordinaries Index [AOI] 所有普通股指数
7w9) ^ all risks 全险；综合险
b3Do{1BV All Sales Record for Stock Market 《股票市场成交报告》
E 0YXgQa Allied Capital Resources Limited 新联财务有限公司
l)?c3 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
]5^u^ allocation letter 拨款信件
"ey~w=B$M allocation of fund 分配款项；预留款项
`H\ ^#Zu
allocation of profit 利润分配；溢利分配
A&z allocation warrant 拨款令
t{$t3>p- t allotment 分配；配股
hHdC/mR
allotment notice 股份配售通知；配股通知
yCwQ0| allotment of shares 股份分配
|
#,b1|af allowable 可获宽免；免税的
18Ty )7r' allowable business loss 可扣除的营业亏损
$
_ gMJ\{ allowable expenses 可扣税的支出
$]O\Ryf6 allowance 免税额；津贴；备抵；准备金
:g Ze> allowance for debts 债项的免税额
&.d~
M1Mz allowance for depreciation by wear and tear 耗损折旧免税额
aFLm, allowance for funeral expenses 殡殓费的免税额
JV@>d K8 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ce@(Ct allowance for repairs and outgoings 修葺及支出方面的免税额
q*2ljcb5 5 allowance to debtor 给债务人的津贴
il*bsnwpZv alteration of capital 资本更改
9kh D7v
alternate trustee 候补受托人
sx6`
g; amalgamation 合并
='~C$ % ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
es .`:^A ambit of charges 征税范围；收费范围
2lQ'rnqS) amended valuation 经修订的估值
~ (}zp<e| American Commodities Exchange 美国商品交易所
+_+}^Nf]Y3 American Express Bank Limited 美国运通银行
R!:1{1 American Stock Exchange 美国证券交易所
x
ha!.&DO amortization 摊销
.*8.{n5 amount due from banks 存放银行同业的款项
|[gnWNdR$M amount due from banks abroad 存放海外银行同业的款项
|g @1qXO3 amount due from holding companies 控股公司欠款
hd\iW7 amount due from local banks 存放本港银行同业的款项
\i{=%[c amount due to banks 银行同业的存款
E_FseR6 amount due to banks abroad 海外银行同业的存款
TN&1C8 xr amount due to holding companies 控股公司存款
mI}' 8 . amount due to local banks 本港银行同业的存款
@L`t/OD amount due to outport banks 外埠银行同业的存款
.Emw ;+> amount for note issue 发行纸币的款额
GeE|&popO amount of bond 担保契据的款额
k*M1m'1 amount of consideration 代价款额
oSxHTbp? amount of contribution 供款数额
.a$][Jny amount of indebtedness 负债款额
p 3X > amount of principal of the loan 贷款本金额
qV5ME #TJ amount of rates chargeable 应征差饷数额
ZYg="q0x& amount of share capital 股本额
^}9Aq $R amount of sums assured 承保款额
[~ fJ/ amount of variation 变动幅度
Ucv-}oa-? amount of vote 拨款数额
HZR~r:_
i amount payable 应付款额
ns@b0'IF] amount receivable 应收款额
"" ,V\m Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8He^j5 analysis 分析
"Y4 tt0I ancillary risk 附属风险
Uc \\..Cf annual account 周年帐目；周年帐目报表；年度决算；年结
<UeO+M( annual accounting date 年结日期
7)~/`w)P annual allowance 每年免税额；年积金；年度津贴；年津
/ z6NJ2jb annual balance 年度余额
]e
R1
+Nl annual disposable income 每年可动用收入
Aj-}G^># annual estimates 周年预算
W*gu*H^s~ annual fee 年费
[&6l=a annual general meeting 周年大会
oMcX{v^" annual growth rate 年增率；每年增长率
+,If|5>( annual long-term supplement 长期个案每年补助金
+ b
1lCa_ annual pensionable emolument 可供计算退休金的年薪
JTrxh] annual report 年报
6X)8vQH Annual Report on the Consumer Price Index 《消费物价指数年报》
6 :J @ annual return 周年报表；周年申报表；每年报税表格
$K Krl Annual Return Rules 《周年报表规则》
(1*?2u *j annual review of consumer prices 每年消费物价回顾
v@[MX- ,8 annual roll-forward basis 逐年延展方式
Z{ &PKS annual salary 年薪
%
`\8z annual statement 年度报表；年度决算表
J7$5< Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Z3 =t" annuitant 年金受益人
Es1Yx\/: annuity 年金
>AV?g8B ; annuity contract 年金合约
-4 9OE*uF annuity on human life 人寿年金
anHP5gD antecedent debt 先前的债项
bNj| GIf ante-dated cheque 倒填日期支票
t/pHdxX*C7 anticipated expenditure 预期开支
rJ K~kKG anticipated net profit 预期纯利
{}[S,L anticipated revenue 预期收入
.F &\xa{ anti-inflation measure 反通货膨胀措施
Ust>% ~< anti-inflationary stance 反通货膨胀立场
P6dIU/w apparent deficit 表面赤字
h$y1"!N( apparent financial solvency 表面偿债能力
buq3t+0 apparent partner 表面合伙人
'3aDvV0 application for personal assessment 个人入息课税申请书
v V,H@WK application of fund 资金应用
++ BVn[ 1 application to release as liquidator and to destruct the books of accounts and documents
ybcQ , e 申请免除清盘人职务及毁灭帐簿与文件
X V] `? appointed actuary 委任精算师
%. [t(F appointed auditor 委任核数师；委任审计师
|{<g-) appointed trustee 委任的受托人
n"$D/XJO appointer 委任人
%mg |kb6n apportioned pro rata 按比例分摊
=D<46T=(RB apportionment 分配；分摊
YB.r-c"Y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ZmU S} apportionment formula 分摊方程式
hI]KT a apportionment of estate duty 遗产税的分摊
P*Uu)mG)G appraisal 估价；评估
| &o%c/ appreciable growth 可观增长
/\ (0@To appreciable impact 显着影响
{C[<7r uF appreciable increase 可观增长
mS6 L6)] S appreciation 增值；升值
OANn!nZ. appreciation against other currencies 相对其他货币升值
#P<v[O/r A appreciation of the exchange value of Hong Kong dollar 港元汇值上升
JEGcZ eq) appreciation tax 增值税
26&^n
Uy appropriation 拨款；拨用；拨付
AS'a'x>8>, appropriation account 拨款帐目
FX4](oM Appropriation Bill 拨款法案
RV.*_FG appropriation-in-aid system 补助拨款办法
A {Jv`K
approved assets 核准资产
qJKD| =_ approved basket stock 认可一篮子证券
-aXV}ZY" approved budget 核准预算
;q59Cr 75 approved charitable donation 认可慈善捐款
M8Q-x-7 approved charitable institution 认可慈善机构
dt<PZ. approved currency 核准货币；认可货币
L00,{g6wqb approved estimates 核准预算
$*{PUj approved estimates of expenditure 核准开支预算
8!'#B^ approved overseas insurer 核准海外保险人
;a*i*{\Rm approved overseas trust company 核准海外信托公司
`b+f^6SJn approved pooled investment fund 核准汇集投资基金
Q9]7.^l approved provident fund scheme 认可公积金计划
!Yz~HO,u+ approved provision 核准拨款
'cu(
Sd} approved redeemable share 核准可赎回股份
.YKQ6 approved regional stock 认可地区性证券
m&EwX ^1- approved retirement scheme 认可退休金计划
s-J>(|
approved subordinated loan 核准附属贷款
-H#{[M8xX arbitrage 套戥；套汇；套利
D/"[ / ! arbitrageur 套戥者；套汇者
l! EfvqW X arbitrary amount 临时款项
,0[b zk arrangement 措施；安排；协定
==l p\ arrears 欠款
YR=<xn;m. arrears of pay 欠付薪酬
ubju uha" arrears of revenue 逾期未收税款；逾期未收的帐项
H*?U@>UU articles of association 组织章程；组织细则；组织章程细则
RgZBh04q Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
&NL =Bd ascertainment of profit 确定利润
pdngM 8n "Asia Clear" “亚洲结算系统”
w$u =_ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
dc|"3 4;^" Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
T4F}MVK Asian Development Fund [ADF] 亚洲发展基金
{ %vX/Ek Asian dollar bond 亚洲美元债券
;lB%N
t<, Asian dollar market 亚洲美元市场
t:9}~% ~ Asian dollar rate 亚洲美元利率
g~S>_~WL Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
eo24I0 `N Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
k*\WzBTd asked price 沽盘；喊价；索价；卖方报价
!= _:*U)-' assessable income 应评税入息
u I}S9 assessable loss 应评税亏损
m>y k4@a assessable profit 应评税利润
O&!+ni assessable value 应评税值
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$a>N assessed profit 估定利润
f
nX!wN assessed value 经评估价值
pej/9{*xg( assessment 评税；评定；估价；评税单
b54<1\& assessment number 评税编号；估价编号
?kI-o0@O. assessment of additional tax 补加税评税
. Zrt/; assessment of performance 业绩评估；实绩评价
}5z6b>EI9a Assessor 评税主任
- /]ro8V$ asset price bubbles 资产价格泡沫
.9#4qoM' asset-backed securities 具资产保证的证券
)O#]W vr assets accretion 资产增值
(_^g:>)Cs assets and liabilities 资产与负债
hc4<`W{ assets betterment statement 资产递增表；资产改进表
b'p bf assets lending 实物放款；有抵押贷款
RF U(wek assets of the company passing on the death 死者去世时转移的公司资产
ZT5t~5W assets pledged as security for liabilities 用作负债抵押的资产
V7G?i\> assets portfolio 资产投资组合
:z_D?UQ assets price 资产价格
O5CIK}A assets quality 资产质素
L= O,OS+ assets realization 资产变现
;]D@KxO$dJ assets refinancing arrangement 资产再集资安排
Py^F},?J assets securitization 资产证券化
+y! dU{L^ assets situated outside Hong Kong 在香港以外地方的资产
KwndY,QD assets stripping 削减资产；拆卖资产
gYn1-/Z>I assets value 资产值
Ol`/r@s assignee 承让人
N6S0(% assignment 转让；转让书；转让契
2asA]sY assignment of interest 权益转让
Ok/~E assignment of letters patent and trade mark 专利证书及商标转让
3ZGU? Z;R assignment of property 物业转让；物业转让书
d QVV0)z assignment right 转让权
`Rub"zM assignor 转让人
)mz [2Sfg associate 有联系的人；有关连人士；相联者；合伙人；联系人
d kHcG&) Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
0?qXD O&~ associate member 附属会员
16 _HO%v-> associated body corporate 相联法人团体
v`A^6)U#M associated company 相联公司；联属公司
o7i/~JkTP associated corporation 相联法团
QZ$9 4XLI Association of Chartered Certified Accountants [ACCA] [United Kingdom]
BC ]^BKP 公认会计师公会〔英国〕
Qw!cd-zc Association of Futures Exchange Brokers 香港期货经纪协会
({zt=}r, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
8xJdK' association of underwriters 承保人组织
MC D]n assumption of control 接管
=;-/( C assurance 担保；保险；转易；转易书
`r e]Q0IO assurance of interest 权益的转易
d8`^;T
;}d at 19XX price 按一九ＸＸ年价格计算
[cwc}f ^ at a discount 按赔价计算；按贴水价格计算；打折扣
Oh9wBV at a premium 按溢价计算；按升水价格计算
V @&zn8? at call 通知付款；按通知
X aW@CW at constant market price 按固定市价计算
~O;!y% at constant price 按固定价格计算
Z $ Fh4 at cost 按成本计算
QU|{ (c at current market price 按当时市价计算；按现时市价计算
R"Nvnpm at current price 按当时价格计算；按现时价格计算
S5*wUd*p# at factor cost 按要素成本计算；按生产要素成本计算
.^>[@w 3 at money-of-the-day price 按付款当日价格计算
dd>|1'-] at or better 按指定或较佳价位〔买卖指令〕
:{pvA;f at par 按面值计算；平价
L MC-1 at sight 见票即付
Dq/[ g,( at the close 按收市盘
>d!w&0z> at the opening 按开市盘
O+%Y1=S[WQ attestation 见证；见证条款
%Qgo0 at-the-money option 平价期权
8W)3rD> attorney 受权人；受托代表人
}0 0mJ]H ( attornment 新拥有人承认书
7Te`#" attributable profit 可归属利润
C(Ujx=G+3 attributable share value 可归属股份价值
"(PJh\S>S Auckland Stock Exchange 奥克兰证券交易所
j*t>CB4 auction 拍卖
r5%K2q{ auctioneer 拍卖商
#F@5 3N audit 审计；核数
%_;q<@9) Audit Commission 审计署
\u ?z:mV Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
;W]NT 4p 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〕
Y$uXBTR`y/ audit review 帐目审查
oe_l :Y% Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
qUA&XUJ audited account 审计帐目；经审计的帐目
GzW mXm audited annual account 经审计的周年帐目
q{@j$fMt0 audited balance sheet 经审计的资产负债表
%Js3Y9AL C auditor 核数师；核数主任；审计师
dRTtDH"% auditor's certificate 核数师证明书；审计师证明书
1f M= >Z auditor's report 核数师报告；审计师报告
"5C)gxI^ Aussie bond 澳元债券
`~vqu69MF9 austerity budget 紧缩预算
e;~[PYeu Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
b)J(0,9`G" Australia All Ordinaries Index 澳洲所有普通股票指数
<&\HXAOd Australian Dollar [AUD] 澳元
. \M@oF Australian Options Market 澳大利亚期权市场
7D\#1h Australian Securities Commission 澳洲证券事务监察委员会
Rcs7 'q 5 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
m663%b(5> Australian Stock Exchange 澳大利亚证券交易所
u`dWU}m) Austrian Schilling [ATS] 奥地利先令
{LYA?w^GT authentication 认证；鉴证
pj;cL ]L authority to purchase 委托购买证；委购书
7GY[l3arxv authorization 认可；核准；授权；授权书
9-[g/qrF authorization by direction 指示授权
o)F^0t authorization by instruction 指令授权
*X +T>SKL authorization by warrant 令状授权
$J"}7+ authorization of unit trust 单位信托的认可
jo {[*]Oa authorized agent 指定代理人
~j}di^<{ authorized capital 法定资本
d y N`9 authorized clerk 出市员
6f,#O8]#5 authorized dealer 认可交易商
}C! N$8 d, authorized financial institution 认可财务机构
lfG]^id' authorized fund 认可基金
tX$%*Uy authorized fund house 获授权的基金公司；认可基金公司
pm$,B7Q`oO authorized institution 认可机构
KGd L1~ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
@;2,TY>Di authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
8`XpcK-0 authorized insurer 获授权保险人；获认可承保人
zR N_` U authorized investment 特准投资项目
0^nnR7 authorized person 获授权人
Z7%
|'E R authorized representative 获授权代表
W =41jw authorized share capital 法定股本
\_}Y4 automated quotation system 自动报价系统
Qc#<RbLL Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ba& \~_4 自动交易系统〔香港期货交易所有限公司〕
pE@Q
(9`b{ automatic adjustment mechanism 自动调整机制
F?&n5 R. automatic adjustment system 自动调整系统
b7Jk{x #u Automatic Clearing House 自动票据交换所
qFp } + s automatic exchange rates accumulation system 自动化汇率累集系统
Q!(1 6 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
tNg}: a|J automatic teller machine [ATM] 自动柜员机
]u
4 autopay 自动转帐
KZUB{Y^) available assets 可用资产
fw kX-ON available fiscal reserve 现存财政储备
$H T
{}^B available profit 可用利润
x~C%Hp*# Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
YA9 Xe+g average 平均；平均数；海损
.vYU4g] average basic salary 平均基本薪金
^ +tAgK2 average consumer expenditure 平均消费开支；一般消费开支
s9svu Fb average cost 平均成本
U">w3o| average cost of land production 增辟土地平均成本
CM?dB$AwX average daily turnover 平均每日成交额
J[2c[|[- average daily wage rate 平均每日工资率
6,*hzyy}Qu average expenditure pattern 平均开支模式
| YmQO#'' average growth rate 平均增长率
<x@ brXA average net fixed assets 固定资产平均净值
fBBNP) average of relatives 相对价格平均数
If>k~aL7I average price 平均价格
,0O9!^ average propensity to consume 平均消费倾向；一般消费倾向
'AU(WHf average propensity to save 平均储蓄倾向；一般储蓄倾向
e2CjZ" C average rate 平均率
:td6Mywl average revenue 平均收入；平均收益
%Ez= average stock 平均库存；平均存货
'MH WNPG0 average yearly rent 平均年租
"_t2R &A avoidance of double taxation 避免双重课税
IoWh&(+KdH avoidance of tax 避税
