A:
9l,o P? A share Ａ股；甲类股份
:EH=_" abatement of tax 减税；减扣免税额
R3! t$5HG ABN AMRO Bank N.V. 荷兰银行
i!cCMh8 above-the-line expenditure 线上项目支出；经常预算支出
p7Cs.2>M>S above-the-line receipt 线上项目收入；经常预算收入
yN c2@ ABSA Asia Limited 南非联合亚洲有限公司
KG@8Rt HsQ absolute change 绝对数值变更
8f7>?BUS, absolute expenditure 实际开支
| 3%8&@ho absolute guideline figure 绝对准则数字
7 |D +Ihy; absolute interest 绝对权益
oE~RyS X absolute order of discharge 绝对破产解除令
OTp]Xe/ absolute profit margin 绝对利润幅度
6#yUc_5 \ absolute value 实值；绝对值
j4b4!^fV absolutely vested interest 绝对既得权益
AEuG v}# absorbed cost 已吸收成本；已分摊成本
)i<j XZ:O absorption 吸收；分摊；合并
eq" ] %s absorption rate 吸收率；摊配率；分摊率
Ug`djIL ACB Finance Limited 亚洲商业财务有限公司
^ &)|sP acceptable form of reciprocity 合理的互惠条件
b2]Kx&! acceptable rate 适当利率；适当汇率
jIF
|P- acceptance agreement 承兑协议
qNr }
\J| acceptance for honour 参加承兑
{U1m.30n acceptor 承兑人；接受人；受票人
XM}hUJJW acceptor for honour 参加承兑人
l ]cFqL p accident insurance 意外保险
to\N i~a& Accident Insurance Association of Hong Kong 香港意外保险公会
- DCbko accident insurance scheme 意外保险计划
o. \oA6P_ accident year basis 意外年度基准
!wp3!bLp accommodation 通融；贷款
<1 pEwI~ accommodation bill 通融票据；空头票据
}i2V.tVB- accommodation party 汇票代发人
E e]-qN*8 account balance 帐户余额；帐户结余
5?L<N:;J_ account book 帐簿
KU;9}!# account collected in advance 预收款项
d1kJRJ account current book 往来帐簿
xCKRxF account of after-acquired property 事后取得的财产报告
0g\(+Qg^ account of defaulter 拖欠帐目
WK U=.sY account payable 应付帐款
SB7c.H, account payee only [A/C payee only] 只可转帐；存入收款人帐户
>Se,;cB'/] account receivable 应收帐款
[:V$y1 account receivable report 应收帐款报表
%UM
*79 account statement 结单；帐单；会计财务报表
_~pbqa,
account title 帐户名称；会计科目
5PW^j\G-f accountant's report 会计师报告
r GkyGz8> Accountant's Report Rules 会计师报告规则
=mGez )T5\ accounting and auditing procedure 会计与审计程序；会计与核数程序
uGt -l4 Accounting Arrangements 《会计安排》
T>GM%^h,7- accounting basis 会计基础
XUw/2"D'? accounting by Official Receiver 破产管理署署长呈交的帐目
e|9 A716x Accounting Circular 《会计通告》
_
J[ accounting class 会计类别
# [a*rD%m accounting date 记帐日期；会计结算日期
|)81 L z accounting for money 款项核算
{iLT/ i% Accounting Officer 会计主任
!Uc T RI accounting period 会计报告期；会计期
d7i]FV accounting policy 会计政策；会计方针
X7 w Ky(g accounting practice 会计惯例
qFNes)_r accounting principle 会计准则
2
FFD%O05 accounting record 会计记录
05k 0n E accounting report 会计报告
?rIx/>C9 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
g ci Accounting Society of China 中国会计学会
]_f<kW\1* accounting statement 会计报表
2 m[<]$ accounting system 会计制度；会计系统
6R5Qy]]E accounting transaction 会计事项；帐务交易
Lp7SLkwh3M accounting treatment 会计处理
m`_ONm'T& accounting year 会计年度
4a Y|TN/| accretion 增值；添加
C
$JmzrE accrual 应计项目；应累算数目
"nWw;-V}} accrual basis 应计制；权责发生制
ERt{H3eCcJ accrual basis accounting 应计制会计；权责发生制会计
q]M0md accrue 应累算；应计
X76e&~ accrued benefit 应累算利益
}T$p)" accrued charges 应计费用
~,~eoW7 accrued cumulative preference share dividend 应累算的累积优先股股息
k'"%.7 $U! accrued expenses 应累算费用
{GO#.P " accrued interest payable 应付利息；应计未付利息
+{U cspqM accrued interest receivable 应收利息；应计未收利息
9mFE?J accrued right 累算权益
63A.@mL accruing profit 应累算的利润
Yrn)VV[)h accumulated fiscal reserve 累积财政储备
\15nS B accumulated profit 累积利润；滚存溢利
{ V- v-f accumulated reserve 累积储备
[PM4k0YC 8 accumulation of surplus income 累积收益盈余
J")#I91 acquired assets 既得资产
^VACf|0 acquisition 收购；购置；取得
eIo7F m acquisition cost 购置成本
"T"h)L< acquisition expenses 购置费用
##o#eZq:" acquisition of 100% interest 收购全部股权
veRm2 LSP acquisition of control 取得控制权
9M9?%N:ra acquisition of fixed assets 购置固定资产
-tNUMi' acquisition of shell “买壳”
T n}s*<=V acquisition price 收购价
|&[EZ+[ act of God 天灾
6 _ow%Rx~F acting partner 执事合伙人
@gtQQxf" active market 买卖活跃的市场；交投畅旺的市场；旺市
pBPl6%C.X- active partner 积极参与的合伙人
!3v1bGk active trading 交投活跃
5 BJmA2L actual circulation 实际流通
e,5C8Q`Z actual cost 实际成本
{>%&(
actual expenditure 实际开支；实际支出
~WN:DXn actual income 实际入息；实际收入；实际收益
Yd y9 actual market 现货市场
ss e.*75U actual price 现货价；实际价格
$a %MOKr actual profit 实际利润
FkRo
_? actual quotation 实盘；实际价位；实际报价
wuqJr:q*# actual year basis 按实际年度计算
&=k,?TJO> actuals 实货
=kqt actuarial investigation 精算调查
fg{n(TE"8 actuarial principle 精算原则
X~i<g?] actuarial report 精算师报告
hiw|2Y&` Actuarial Society of Hong Kong 香港精算学会
_Y[bMuUb= actuarial valuation 精算师估值
[ 66! bM& actuary 精算师
(%:c#;# ad referendum agreement 暂定协议；有待覆核的协定
9<)NvU^-r ad valorem duty 从价税；按值征税
(Clkv ad valorem duty system 从价税制
-B\HI*u ad valorem fee 从价费
zkdetrR ad valorem tariff 从价关税
c7E11 \%&Z additional allowance 额外免税额
OaZQ7 BGq additional amount for unexpired risk 未过期风险的额外款额
3< zp additional assessable profit 补加应评税利润
*
+wW(#[ additional assessment 补加评税
a -moI+y additional commitment 额外承担
2,P^n4~A?w additional commitment vote 额外承担拨款
L z1M E( additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
UOmY-\ &c additional dependent parent allowance 供养父母额外免税额
Q ?/o%`N additional provision 额外拨款
7fX<511( additional stamp duty 附加印花税
=iD 3Yt additional tax 补加税罚款；补加税款
13=.H5 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
<V6VMYXY4 adjudged bankrupt 被裁定破产
wsVV$I[2 adjudicated bankrupt 裁定破产人
@{pLk4E adjudication fee 裁定费；评定印花税额手续费；评估契据费
Ji 0
tQV adjudication of bankruptcy 裁定破产；宣告破产
FjI`uP adjudication of insolvency 裁定无力偿还债务
,<p}o\6 adjusted actual 经调整的实数；调整后的实数
u4|$bbig adjusted current assets 经调整的流动资产；调整后的流动资产
y<bDTeoo adjusted figure 经调整的数字；调整后的数额
I y3GE[ adjusted liabilities 经调整的负债；调整后的负债
(/*]?Ehd adjusted loss 经调整的亏损；调整后的亏损
lo!+f"7ym\ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
dm N&+t adjusted profit 经调整的利润；调整后的利润
AjgF6[ B adjusted surplus 经调整的盈余额；调整后的盈余额
[=^3n#WW adjusted value 经调整的价值；调整后的价值
aCLq k' adjustment 调整；修订；理算〔保险〕
mju>>\9 adjustment centre 调剂中心
Nl(3Xqov adjustment lag 调整过程的时间差距；调整时差
fe#\TNeQJ[ adjustment mechanism 调整机制
D+7Rz_= adjustment of loss 亏损调整
yq iq,=OvP adjustment process 调整过程；调整程序
qc~iQSI adjustment range 调整幅度
U2~kJ administered exchange rate 受管制汇率
!o[7wKrXb Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
d6sye^P administration expenses 行政费用
{Fe[:\ administration fee 手续费；行政费
VgC2+APg administration in bankruptcy 破产管理
p`#R<K administration order 遗产管理令
M|(Q0 _8
administrator 管理人；遗产管理人
q,U+ qt administrator of the estate 遗产管理人
f!
.<$ih admission of debt 债项承认书
_aMPa+D=P admission of proof 接纳债权证明
%\Mo-Ow! \ advance 放贷款项；垫付款项；预支款项；预付款项
6;qy#\}2 advance account 暂支帐目；预付款帐户
r s?R: + advance compensation 预付补偿金
Y,e B| advance from shareholder 股东垫款
0|\$Vp advance pending reimbursement 预支以待日后付还
~ Pah oRS advanced economy 先进经济体系
\qK &q advancement 预付；预付财产
?vHU # advances warrant 垫款令
wtV#l4 advancing 贷出
X<; f adverse balance 逆差
g]yBA7/S" adverse exchange 逆汇
yU}qOgXx advertisement addressed to shareholders 在报章刊登的致股东通告
8d-t|HkN advice for collection 托收通知书
1"M]3Kl advice of drawing 提款通知书；汇票通知书
:e%Pvk advice of payment 付款通知
1!T1Y,w Advisory Committee [Securities and Futures Commission]
YNj`W1 谘询委员会〔证券及期货事务监察委员会〕
{9aE 5kR Advisory Committee on Diversification 经济多元化谘询委员会
=;& yd';k affidavit 誓章；遗产申报誓章
0 aa&m[Mk affidavit of no receipt 述明无收款的誓章
tWa) _y affiliate 联号；联营公司；附属公司
\1 &, |\E# affiliated company 附属公司；联号；联营公司
_v=SH$O+ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Q=20IQp affordability 负担能力
pKrN:ExB"\ African Development Bank [AfDB] 非洲开发银行
58J}{Req after-acquired property 事后取得的财产
E6gI,f/p0X after-hours dealing 市后交易
]Y8<`;8/ after-tax profit 税后盈利；税后利润；税后溢利
W+X6 @/BO agency agreement 代理协议
t9:0TBt-[ agency expenses 代理机构的开支
B[-v[K 2 agency fee 代理费
*zL}&RUKM Agency Law 《代理法》
oVe| M ss6 agent 代理人；承销人
Zt.|oYH$ agent of company 公司代理人
/& +tf* agent's fee 代理人费；经纪费
;^I*J:] aggregate 总计；总数；总体数字
s '\U ap aggregate amount 总款额；总额
-f> %+< k= aggregate assets and liabilities 总体资产与负债
s;vHPUB \n aggregate at constant price 按固定价格计算的总体数字
vf%&4 \ ib aggregate demand 总需求
,.1Psz^U aggregate gross position 总持仓量
0h\smqm aggregate limit 总限额
-Z
U gx$ aggregate of salaries tax 合计薪俸税
CxG#"{& aggregate performance 总体表现；总体业绩
vucxt }Ti aggregate supply 总体供应
Om@C
X<(9C aggregate surplus 总盈余
:GP]P^M;G@ aggregate total 整体总额
K;z7/[% aggregate value 总值；合计价值
Uu(SR/R} aggregated basis 合计基准
V<uR>TD( aggregated net chargeable income 合计应课税入息实额
o-OHjFfB aggregation 合并计算；合计；总和
iv;Is[<o aggregation of incomes of husband and wife 夫妇入息合并计算
M`i\VG aggregation of property 财产的总和
>P @H#= agio 差价；贴水
\EtQ5T*u 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》
a^zibPG Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
MgrLSKLT 《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》
$$5aUI:$~$ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@A89eZb W 《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》
<\ :Yk Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
g Psi 《香港政府和大韩民国政府关于相互促进和保护投资协定》
8 S h54H agreement for a settlement 授产协议
YccH+[X; agreement for assignment 转让协议
H'HA+q agreement for sale 售卖协议；买卖协议
j<@lX^ agreement for sale and purchase 买卖协议
s`'{I8'p/ agreement for the payment of interest 支付利息协议
?Yk.$90 agreement for the repayment of money 还款协议
?>rW>U6:P agreement of reinsurance 再保险协议
~W+kiTsD? Agricultural Bank of China 中国农业银行
&NK,VB; air passenger departure tax 飞机乘客离境税
S4Ww5G?. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
&*G #H~\ airport tax 机场税
W=vP]x
>J alcohol duty 酒精税
IrhA+)pdse alienation 让与；让渡；转让
QPg8;O alimony 生活费；赡养费
iQ
fJ All Ordinaries Index [AOI] 所有普通股指数
C 3],n all risks 全险；综合险
i/ )am9 All Sales Record for Stock Market 《股票市场成交报告》
Te wb?: Allied Capital Resources Limited 新联财务有限公司
]d0tE? 9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Sf7\ ;^ allocation letter 拨款信件
*b/` Ya4 allocation of fund 分配款项；预留款项
E5xzy /ZQ allocation of profit 利润分配；溢利分配
ZR]25Y y allocation warrant 拨款令
)~] (& allotment 分配；配股
NzOo0tz: allotment notice 股份配售通知；配股通知
_5# y06Q allotment of shares 股份分配
Oz`BEy b]{ allowable 可获宽免；免税的
8b -Q F
allowable business loss 可扣除的营业亏损
A?%H=>v $ allowable expenses 可扣税的支出
YSh+pr allowance 免税额；津贴；备抵；准备金
5$&%r e!{Z allowance for debts 债项的免税额
G]i/nB
allowance for depreciation by wear and tear 耗损折旧免税额
/! $c/ QZ allowance for funeral expenses 殡殓费的免税额
fM63+9I)\ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ZUR6n>r allowance for repairs and outgoings 修葺及支出方面的免税额
4?7W+/~<& allowance to debtor 给债务人的津贴
ytoo~n alteration of capital 资本更改
ps%q9}J alternate trustee 候补受托人
`~Zs0 amalgamation 合并
QQ ~- ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
@ &:ar ambit of charges 征税范围；收费范围
DV-;4AxxRq amended valuation 经修订的估值
0# &5.Gr) American Commodities Exchange 美国商品交易所
B$!)YD; American Express Bank Limited 美国运通银行
V'T ,4 American Stock Exchange 美国证券交易所
O 8u j`G 9 amortization 摊销
-}=%/|\FG amount due from banks 存放银行同业的款项
D+z?wuXk amount due from banks abroad 存放海外银行同业的款项
m~u5kbHOi= amount due from holding companies 控股公司欠款
WIf0z#JMJm amount due from local banks 存放本港银行同业的款项
r1L Vi K amount due to banks 银行同业的存款
fhp<oe>D amount due to banks abroad 海外银行同业的存款
qI<mjB{3` amount due to holding companies 控股公司存款
#=f?0UTA amount due to local banks 本港银行同业的存款
> wBJy4: amount due to outport banks 外埠银行同业的存款
*
%M3PTY\ amount for note issue 发行纸币的款额
( ?{MEwHG amount of bond 担保契据的款额
Q[I=T& amount of consideration 代价款额
kg3EY<4i amount of contribution 供款数额
); dT_ amount of indebtedness 负债款额
y_IM@)1H~ amount of principal of the loan 贷款本金额
yo )%J amount of rates chargeable 应征差饷数额
R_7 d@FQ1 amount of share capital 股本额
\":m!K;Z amount of sums assured 承保款额
&8_gRP amount of variation 变动幅度
G *;a^]- amount of vote 拨款数额
1ilBz9x*! amount payable 应付款额
V8 -oYwOR amount receivable 应收款额
wK-3+&,9 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
^(h+URFpA analysis 分析
I*kK 82 ancillary risk 附属风险
%r6y
;vAf annual account 周年帐目；周年帐目报表；年度决算；年结
c|62jY"$-2 annual accounting date 年结日期
*2Ht & annual allowance 每年免税额；年积金；年度津贴；年津
C{DvD'^ annual balance 年度余额
Dzs[GAQ] annual disposable income 每年可动用收入
[YT>*BH ? annual estimates 周年预算
c 8>hc V annual fee 年费
S9`flo annual general meeting 周年大会
e\JojaV annual growth rate 年增率；每年增长率
Pgus42f% annual long-term supplement 长期个案每年补助金
)5U[o0td annual pensionable emolument 可供计算退休金的年薪
Kt|1&Gk annual report 年报
)>-ibf` #? Annual Report on the Consumer Price Index 《消费物价指数年报》
K7Wk 6Aw annual return 周年报表；周年申报表；每年报税表格
G\ r ?f& Annual Return Rules 《周年报表规则》
H&
Ca`B annual review of consumer prices 每年消费物价回顾
"D=P8X&vs annual roll-forward basis 逐年延展方式
'-b*EZU8t annual salary 年薪
$.v5~UGb{\ annual statement 年度报表；年度决算表
$K'|0 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
EEZw_ 1 annuitant 年金受益人
MR<;i2p annuity 年金
C[Dav&=^F annuity contract 年金合约
aj,T)oDbt6 annuity on human life 人寿年金
MFm"G antecedent debt 先前的债项
E7)= `kSl ante-dated cheque 倒填日期支票
_Bp1co85MQ anticipated expenditure 预期开支
_b.qkTWUB anticipated net profit 预期纯利
Adgc%
.# anticipated revenue 预期收入
)R
2. anti-inflation measure 反通货膨胀措施
HcV"X,7S anti-inflationary stance 反通货膨胀立场
]U7KLUY>: apparent deficit 表面赤字
q) vplV1A apparent financial solvency 表面偿债能力
/2Bi@syxK apparent partner 表面合伙人
?6jkI2w application for personal assessment 个人入息课税申请书
'hv k application of fund 资金应用
qt^T6+faaQ application to release as liquidator and to destruct the books of accounts and documents
ZMLg;-T.&4 申请免除清盘人职务及毁灭帐簿与文件
5-0{+R5v appointed actuary 委任精算师
j SuL5|Gui appointed auditor 委任核数师；委任审计师
e |D ;OM appointed trustee 委任的受托人
mL`5 u f appointer 委任人
w{90` apportioned pro rata 按比例分摊
z7Eg5rm|QZ apportionment 分配；分摊
g
HbxgeL Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
6 ]pX>Xho apportionment formula 分摊方程式
Y.U[wL> apportionment of estate duty 遗产税的分摊
D<X.\})Md appraisal 估价；评估
D"ehWLj appreciable growth 可观增长
ZwerDkd appreciable impact 显着影响
NDAw{[.% appreciable increase 可观增长
BC;: appreciation 增值；升值
,b;{emX h appreciation against other currencies 相对其他货币升值
{ e5/+W appreciation of the exchange value of Hong Kong dollar 港元汇值上升
B8%{ }[q appreciation tax 增值税
GMZv RAu i appropriation 拨款；拨用；拨付
j"@93D~ appropriation account 拨款帐目
gzD@cx?V Appropriation Bill 拨款法案
0 Ir<y appropriation-in-aid system 补助拨款办法
Gkxj?) ` approved assets 核准资产
2'<[7! approved basket stock 认可一篮子证券
dVo.Czyd approved budget 核准预算
R
&4Z*?S approved charitable donation 认可慈善捐款
+@K09ge approved charitable institution 认可慈善机构
A4?+T+#d approved currency 核准货币；认可货币
lP!;3iJ B approved estimates 核准预算
.rJi yED?! approved estimates of expenditure 核准开支预算
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>Q.OX@ approved overseas insurer 核准海外保险人
P7f,OY<@%o approved overseas trust company 核准海外信托公司
(%:>T Q( approved pooled investment fund 核准汇集投资基金
la?Wnw approved provident fund scheme 认可公积金计划
Q\,o :ZU_ approved provision 核准拨款
TbF4/T1b approved redeemable share 核准可赎回股份
|xv y')(b approved regional stock 认可地区性证券
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#<c p approved retirement scheme 认可退休金计划
<Ex Z:ip approved subordinated loan 核准附属贷款
tpTAeQ*:d arbitrage 套戥；套汇；套利
I]y.8~xs arbitrageur 套戥者；套汇者
%9#gB arbitrary amount 临时款项
:BGA. arrangement 措施；安排；协定
D\YE^8/ arrears 欠款
~|AwN [ arrears of pay 欠付薪酬
r]Ff{la5 arrears of revenue 逾期未收税款；逾期未收的帐项
@hImk`&[N articles of association 组织章程；组织细则；组织章程细则
#vqo -y7@ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
([V V%ovZ
ascertainment of profit 确定利润
lM[XS4/TRa "Asia Clear" “亚洲结算系统”
=FT98H2*| Asia Commercial Bank Ltd. 亚洲商业银行有限公司
n7YEG- J Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
VCcr3Dx()F Asian Development Fund [ADF] 亚洲发展基金
*I0-O*Xr Asian dollar bond 亚洲美元债券
rUjdq/I:Z Asian dollar market 亚洲美元市场
oejfU;+$ Asian dollar rate 亚洲美元利率
M}wXJ8aF? Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Ep4Hqx $ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
FHPXu59 u asked price 沽盘；喊价；索价；卖方报价
!HJ$UG/\ assessable income 应评税入息
)I-f U4? assessable loss 应评税亏损
7 #=}:3c assessable profit 应评税利润
N8`4veVBx' assessable value 应评税值
DF{ Qw@P! assessed profit 估定利润
6 Ik,zQL assessed value 经评估价值
lei W4Fj assessment 评税；评定；估价；评税单
N9rBW assessment number 评税编号；估价编号
M8b4NF_& assessment of additional tax 补加税评税
@v*/R%rv t assessment of performance 业绩评估；实绩评价
5 Fm=/o1 Assessor 评税主任
`j9$T:` asset price bubbles 资产价格泡沫
m3g2b _; asset-backed securities 具资产保证的证券
`ZaT} # Y assets accretion 资产增值
M#@aB"@J> assets and liabilities 资产与负债
l"zUv assets betterment statement 资产递增表；资产改进表
/)rkiwp assets lending 实物放款；有抵押贷款
WWZ9._ assets of the company passing on the death 死者去世时转移的公司资产
V NtPKtx\ assets pledged as security for liabilities 用作负债抵押的资产
,[nm_^R*\ assets portfolio 资产投资组合
S-nlr@w8 assets price 资产价格
U\?g* assets quality 资产质素
g3%t8O/M assets realization 资产变现
ro[Y-o5Q0 assets refinancing arrangement 资产再集资安排
Fequm + assets securitization 资产证券化
-n? g~(/P assets situated outside Hong Kong 在香港以外地方的资产
.M4IGOvOS assets stripping 削减资产；拆卖资产
5b6s4ZyV assets value 资产值
Ih[+K#t+E assignee 承让人
Zzl,gy70 assignment 转让；转让书；转让契
-)y% ~ Zn assignment of interest 权益转让
:;!\vfZbU assignment of letters patent and trade mark 专利证书及商标转让
'iLH `WE assignment of property 物业转让；物业转让书
{hO`6mr&t assignment right 转让权
t=#Pya assignor 转让人
\ U-vI:J_ associate 有联系的人；有关连人士；相联者；合伙人；联系人
3v!~ cC~cI Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
(, xZGa associate member 附属会员
mty1p'^KQ associated body corporate 相联法人团体
qUF1XJZ }z associated company 相联公司；联属公司
Us~ X9n_F associated corporation 相联法团
!z
zW2> Association of Chartered Certified Accountants [ACCA] [United Kingdom]
qYp$fmj 公认会计师公会〔英国〕
efuK Association of Futures Exchange Brokers 香港期货经纪协会
kDz>r#% Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
w n11\j& association of underwriters 承保人组织
2PSTGG8JV assumption of control 接管
n|4;Hn1V assurance 担保；保险；转易；转易书
hD <f3_k assurance of interest 权益的转易
XL}<1- } at 19XX price 按一九ＸＸ年价格计算
L6i|:D32p at a discount 按赔价计算；按贴水价格计算；打折扣
%E27.$E_ at a premium 按溢价计算；按升水价格计算
~- F? Mc at call 通知付款；按通知
6b Z[Kt at constant market price 按固定市价计算
7=*VpX1 at constant price 按固定价格计算
| H ;+1 at cost 按成本计算
7XyOB+aQO at current market price 按当时市价计算；按现时市价计算
4o9$bv at current price 按当时价格计算；按现时价格计算
I 2HT2c$ at factor cost 按要素成本计算；按生产要素成本计算
Cj;/Uhs
at money-of-the-day price 按付款当日价格计算
r FL$QC2 at or better 按指定或较佳价位〔买卖指令〕
UlQQP^Na at par 按面值计算；平价
S C_|A9 at sight 见票即付
hGP1(pH. at the close 按收市盘
Vul+]h[!h at the opening 按开市盘
q3'o|pp attestation 见证；见证条款
0d\~"4 R at-the-money option 平价期权
f3
] attorney 受权人；受托代表人
=`I?mn& attornment 新拥有人承认书
3,.%
s attributable profit 可归属利润
-0,4eg j3 attributable share value 可归属股份价值
+EAS Aq Auckland Stock Exchange 奥克兰证券交易所
8kW /DcLE auction 拍卖
%TK&)Q% h5 auctioneer 拍卖商
4^!4eyQ^ audit 审计；核数
w&lZ42(mF Audit Commission 审计署
5su.+4z\ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
f(u&XuZ 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〕
]RFdLV ? audit review 帐目审查
BEw {X|7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
5 z]\$=TE audited account 审计帐目；经审计的帐目
$ehg@WK}. audited annual account 经审计的周年帐目
v29G:YQe audited balance sheet 经审计的资产负债表
"~p+0Xws9 auditor 核数师；核数主任；审计师
G+Dpma ] auditor's certificate 核数师证明书；审计师证明书
Z cZ;$* auditor's report 核数师报告；审计师报告
mPmB6q%)] Aussie bond 澳元债券
\].J -^= austerity budget 紧缩预算
WS I
Xj5R Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
(Imp
$ Australia All Ordinaries Index 澳洲所有普通股票指数
IM-`<~(I# Australian Dollar [AUD] 澳元
=wA5P@ Australian Options Market 澳大利亚期权市场
Rk<%r k Australian Securities Commission 澳洲证券事务监察委员会
DA
LQ<iF Australian Society of Certified Practising Accountants 澳洲执业会计师公会
EE%s<_k` Australian Stock Exchange 澳大利亚证券交易所
M g!ra" Austrian Schilling [ATS] 奥地利先令
Y5jYmP< authentication 认证；鉴证
If}lJ6jZ authority to purchase 委托购买证；委购书
;1LG&h,K authorization 认可；核准；授权；授权书
KP~-$NR authorization by direction 指示授权
i;lE5 authorization by instruction 指令授权
&jJc kT authorization by warrant 令状授权
=FBIrw{w authorization of unit trust 单位信托的认可
6f}e+ 80 authorized agent 指定代理人
|R'i:= authorized capital 法定资本
1-$P0 authorized clerk 出市员
kQ }s/ * authorized dealer 认可交易商
+?e}<#vd'? authorized financial institution 认可财务机构
&LU'.jY authorized fund 认可基金
jpO3 8H0) authorized fund house 获授权的基金公司；认可基金公司
XZ:1!; authorized institution 认可机构
9oq)X[ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
5V|tXsy: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
*j<@yG2\gP authorized insurer 获授权保险人；获认可承保人
O: u%7V/ authorized investment 特准投资项目
2x mT#m authorized person 获授权人
hh&Js'd authorized representative 获授权代表
&N{zkMf authorized share capital 法定股本
%\yK5 V5 automated quotation system 自动报价系统
0QR. Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Jn,w)El s 自动交易系统〔香港期货交易所有限公司〕
xzK>Xi? automatic adjustment mechanism 自动调整机制
W#45a.v automatic adjustment system 自动调整系统
6`"ZsO Automatic Clearing House 自动票据交换所
j<$R4A 1 automatic exchange rates accumulation system 自动化汇率累集系统
f8!l7 {2%q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
sfC@*Y2XT automatic teller machine [ATM] 自动柜员机
;Prg'R[o; autopay 自动转帐
2k3 z'RLG available assets 可用资产
FR' b `Xv: available fiscal reserve 现存财政储备
_5h0@^m7y available profit 可用利润
p#M!S2&z Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
3o7xN=N average 平均；平均数；海损
4qBY % 1 average basic salary 平均基本薪金
Ai jUs*n 2 average consumer expenditure 平均消费开支；一般消费开支
:bw 6 k average cost 平均成本
3"B+xbe= average cost of land production 增辟土地平均成本
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C6:e?R average daily turnover 平均每日成交额
Y~GUR&ww0n average daily wage rate 平均每日工资率
8D T@h8tA average expenditure pattern 平均开支模式
?zE< average growth rate 平均增长率
4[H,3}p9H average net fixed assets 固定资产平均净值
-wIM0YJ average of relatives 相对价格平均数
R`7n^, average price 平均价格
c'lIWuL) average propensity to consume 平均消费倾向；一般消费倾向
B'/Icg.T average propensity to save 平均储蓄倾向；一般储蓄倾向
X)NWX9^;' average rate 平均率
t>@yv# average revenue 平均收入；平均收益
t;XS;b % average stock 平均库存；平均存货
w#d} TY average yearly rent 平均年租
mdt
?:F4Q avoidance of double taxation 避免双重课税
2?H@$-x> avoidance of tax 避税
