A:
}#Gq*^w A share Ａ股；甲类股份
2^;zj0]Rt abatement of tax 减税；减扣免税额
kQt#^pO) ABN AMRO Bank N.V. 荷兰银行
><Awk~KR above-the-line expenditure 线上项目支出；经常预算支出
](2\w9i% above-the-line receipt 线上项目收入；经常预算收入
^_rBEyz@ ABSA Asia Limited 南非联合亚洲有限公司
Nm.G,6<J absolute change 绝对数值变更
yPXa absolute expenditure 实际开支
c`E0sgp absolute guideline figure 绝对准则数字
YQ7\99tj absolute interest 绝对权益
P]mJ01@' absolute order of discharge 绝对破产解除令
TEN~3 Ef# absolute profit margin 绝对利润幅度
t|j p]Vp absolute value 实值；绝对值
jo}yeGbU absolutely vested interest 绝对既得权益
z?I"[M absorbed cost 已吸收成本；已分摊成本
+~[>Usf absorption 吸收；分摊；合并
3Ud{W$Ym absorption rate 吸收率；摊配率；分摊率
dWK"Tkf\ ACB Finance Limited 亚洲商业财务有限公司
e\7AtlW" acceptable form of reciprocity 合理的互惠条件
y:Ne}S*ncE acceptable rate 适当利率；适当汇率
n) t'?7 acceptance agreement 承兑协议
uK;&L?WB acceptance for honour 参加承兑
-2/&i acceptor 承兑人；接受人；受票人
]H$Trf:L acceptor for honour 参加承兑人
Svl; Ul accident insurance 意外保险
$2J[l t?% Accident Insurance Association of Hong Kong 香港意外保险公会
h%UM<TZ]" accident insurance scheme 意外保险计划
#M5pQ&yZy accident year basis 意外年度基准
kIwq%c ; accommodation 通融；贷款
&ra2(S45 accommodation bill 通融票据；空头票据
F>lM[Lu# accommodation party 汇票代发人
: 6[G;F7s account balance 帐户余额；帐户结余
9pMXjsE account book 帐簿
pAtt=R,Ht account collected in advance 预收款项
a9N$I@bi] account current book 往来帐簿
zc.r&(d account of after-acquired property 事后取得的财产报告
8quH#IhB account of defaulter 拖欠帐目
ZTg[}+0e account payable 应付帐款
bHK[Z5 account payee only [A/C payee only] 只可转帐；存入收款人帐户
9~5LKg7Ac account receivable 应收帐款
Tf{lH9ca$ account receivable report 应收帐款报表
F" | ; account statement 结单；帐单；会计财务报表
s^R$u"pFs account title 帐户名称；会计科目
3\ 2^LILLO accountant's report 会计师报告
eZdFfmYW^R Accountant's Report Rules 会计师报告规则
'A{B[ accounting and auditing procedure 会计与审计程序；会计与核数程序
C-s FT f7 Accounting Arrangements 《会计安排》
~o X`Gih accounting basis 会计基础
's\rQ- TV accounting by Official Receiver 破产管理署署长呈交的帐目
fJK;[*&Y Accounting Circular 《会计通告》
.Mxt
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ys- w0H accounting date 记帐日期；会计结算日期
ufB9\yl{~ accounting for money 款项核算
Egi(z9| Pp Accounting Officer 会计主任
XYze*8xUb accounting period 会计报告期；会计期
^ ~kf o| accounting policy 会计政策；会计方针
4K0Fc^- accounting practice 会计惯例
Wiqk C#N accounting principle 会计准则
Mt*eC)~ Yx accounting record 会计记录
L~!Lq4]V\g accounting report 会计报告
,E &W{b Accounting Services Branch [Treasury] 会计事务部〔库务署〕
X3j|J/ Accounting Society of China 中国会计学会
V( =3K"j accounting statement 会计报表
1B`Jv Ntd accounting system 会计制度；会计系统
xA>3]<O accounting transaction 会计事项；帐务交易
TUX:[1~Nf[ accounting treatment 会计处理
ZK`x(h{p) accounting year 会计年度
,veo/k<"r8 accretion 增值；添加
Eyh(2 57 accrual 应计项目；应累算数目
V;(Rg=5 accrual basis 应计制；权责发生制
I#- T/1N accrual basis accounting 应计制会计；权责发生制会计
d( q2gd@ accrue 应累算；应计
F>U*Wy accrued benefit 应累算利益
f!bGH-.r5 accrued charges 应计费用
b8h6fB:2 accrued cumulative preference share dividend 应累算的累积优先股股息
\79 aG3MyK accrued expenses 应累算费用
:auq#$B accrued interest payable 应付利息；应计未付利息
CA3`Ee+rD accrued interest receivable 应收利息；应计未收利息
fl71{jJ_ accrued right 累算权益
1Ba.'~: accruing profit 应累算的利润
BFPy~5W accumulated fiscal reserve 累积财政储备
) %bY2
pk accumulated profit 累积利润；滚存溢利
66'AaA;0^i accumulated reserve 累积储备
%iD'2e: accumulation of surplus income 累积收益盈余
I{7Hz{ acquired assets 既得资产
$*;ke5Dm 4 acquisition 收购；购置；取得
NBO&VYs| acquisition cost 购置成本
Ql9
) acquisition expenses 购置费用
| (: PX acquisition of 100% interest 收购全部股权
'_%`0p1 acquisition of control 取得控制权
E|ZLz~ acquisition of fixed assets 购置固定资产
Ew2ksZ>B]& acquisition of shell “买壳”
dUP8[y acquisition price 收购价
aZL
F sSY act of God 天灾
6@J)k V acting partner 执事合伙人
w6 .J&O active market 买卖活跃的市场；交投畅旺的市场；旺市
J-Wp hc!m active partner 积极参与的合伙人
;op 8r u active trading 交投活跃
bEl)/z*gy/ actual circulation 实际流通
?& "!, actual cost 实际成本
oT[8Iu actual expenditure 实际开支；实际支出
-MItZ actual income 实际入息；实际收入；实际收益
uDG#L6 actual market 现货市场
8\rHS sP actual price 现货价；实际价格
&+7G|4 !y actual profit 实际利润
xyRZ
v]K1 actual quotation 实盘；实际价位；实际报价
av}pT)]\
actual year basis 按实际年度计算
`KJ BQ K actuals 实货
;T?4=15c actuarial investigation 精算调查
r?wE ;gH actuarial principle 精算原则
ntEf -x< actuarial report 精算师报告
5Y(f7,JX Actuarial Society of Hong Kong 香港精算学会
l;'c6o0 e actuarial valuation 精算师估值
y3pr(w9A actuary 精算师
AV^Sla7|_ ad referendum agreement 暂定协议；有待覆核的协定
3NC-)S ad valorem duty 从价税；按值征税
VU
8 ~hF ad valorem duty system 从价税制
B!+`km5 ad valorem fee 从价费
nh+f,HtSt ad valorem tariff 从价关税
.+Fh,bNYK additional allowance 额外免税额
mqb6 MnK - additional amount for unexpired risk 未过期风险的额外款额
\ D,c*I|p7 additional assessable profit 补加应评税利润
\hFIg3 additional assessment 补加评税
Irnfr\l. additional commitment 额外承担
Bj IKs~CT additional commitment vote 额外承担拨款
9?# L/ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
cG~-OHU additional dependent parent allowance 供养父母额外免税额
=)9@rV&~ additional provision 额外拨款
-% Z?rn2 additional stamp duty 附加印花税
0N19R 5NN8 additional tax 补加税罚款；补加税款
7iBN!"G0 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
?O <D&CvB adjudged bankrupt 被裁定破产
x)Ls(Xh+g adjudicated bankrupt 裁定破产人
v\:P _J adjudication fee 裁定费；评定印花税额手续费；评估契据费
27-GfC=7* adjudication of bankruptcy 裁定破产；宣告破产
jsOid5bs adjudication of insolvency 裁定无力偿还债务
9k[>(LC adjusted actual 经调整的实数；调整后的实数
KWH l+p L adjusted current assets 经调整的流动资产；调整后的流动资产
2[qlEtvQ adjusted figure 经调整的数字；调整后的数额
_M;M-hk/ adjusted liabilities 经调整的负债；调整后的负债
"`4V ^1 adjusted loss 经调整的亏损；调整后的亏损
$D)Ajd; adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
*c6o#[l adjusted profit 经调整的利润；调整后的利润
b
qNM adjusted surplus 经调整的盈余额；调整后的盈余额
o)pso\; adjusted value 经调整的价值；调整后的价值
rr=e adjustment 调整；修订；理算〔保险〕
d`+@
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Gn8'h
TM adjustment lag 调整过程的时间差距；调整时差
1$#{om9 adjustment mechanism 调整机制
e7^B3FOx adjustment of loss 亏损调整
O W|5IEC adjustment process 调整过程；调整程序
w( ^
adjustment range 调整幅度
V" `t*m$ administered exchange rate 受管制汇率
C[xY 0<^B Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
` oq][| administration expenses 行政费用
:]hNw1e administration fee 手续费；行政费
%!X|X,b^O administration in bankruptcy 破产管理
86AZ)UP2D administration order 遗产管理令
BQ7p <{G administrator 管理人；遗产管理人
M)JKe!0ad1 administrator of the estate 遗产管理人
$)O=3dNbo admission of debt 债项承认书
:ENdF `nC admission of proof 接纳债权证明
ZcLW8L advance 放贷款项；垫付款项；预支款项；预付款项
e
1$< ,.> advance account 暂支帐目；预付款帐户
Oe/\@f0bLT advance compensation 预付补偿金
9$[PA jwk advance from shareholder 股东垫款
< X b B; advance pending reimbursement 预支以待日后付还
t0*,%ge:< advanced economy 先进经济体系
4Lb!Au|Y advancement 预付；预付财产
zY=eeG+4s advances warrant 垫款令
&Q`{ Gk advancing 贷出
,&5\` adverse balance 逆差
cfP9b8JG adverse exchange 逆汇
miTySY6 ^ advertisement addressed to shareholders 在报章刊登的致股东通告
Sbp].3^j advice for collection 托收通知书
'C2 X9/!, advice of drawing 提款通知书；汇票通知书
8h%oJ4da advice of payment 付款通知
ZZu{c t9 Advisory Committee [Securities and Futures Commission]
S 4hv7.A 谘询委员会〔证券及期货事务监察委员会〕
CVt:tV Advisory Committee on Diversification 经济多元化谘询委员会
z *FCd6X affidavit 誓章；遗产申报誓章
aJ/}ID affidavit of no receipt 述明无收款的誓章
=} D9sT affiliate 联号；联营公司；附属公司
R ~ZcTY[8 affiliated company 附属公司；联号；联营公司
("r\3Mvs affirmation [estate duty] 非宗教式宣誓〔遗产税〕
.V
affordability 负担能力
3HEm-pok African Development Bank [AfDB] 非洲开发银行
) p^ " J| after-acquired property 事后取得的财产
s W^e D; after-hours dealing 市后交易
Ht9QINo after-tax profit 税后盈利；税后利润；税后溢利
*t%Z'IA agency agreement 代理协议
[` 4 agency expenses 代理机构的开支
iLC.?v2= agency fee 代理费
8= kwc Agency Law 《代理法》
?l9j] agent 代理人；承销人
-Is;cbfLj/ agent of company 公司代理人
yt@7l]I agent's fee 代理人费；经纪费
cTJi8f=g aggregate 总计；总数；总体数字
vk0b b3){D aggregate amount 总款额；总额
0Fw4}f .o aggregate assets and liabilities 总体资产与负债
DEw>f%&4 aggregate at constant price 按固定价格计算的总体数字
tP][o494\& aggregate demand 总需求
B%^W$7
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bt{b%r aggregate limit 总限额
Ls` [7w aggregate of salaries tax 合计薪俸税
0H/)wy2ym aggregate performance 总体表现；总体业绩
d@XXqCR< aggregate supply 总体供应
J yO2 P aggregate surplus 总盈余
) UCc! aggregate total 整体总额
Iz^vt#b aggregate value 总值；合计价值
cE;n>ta"F aggregated basis 合计基准
'L@kZ aggregated net chargeable income 合计应课税入息实额
DYDeb i6 aggregation 合并计算；合计；总和
F1)5"7f aggregation of incomes of husband and wife 夫妇入息合并计算
,r8#-~A6,A aggregation of property 财产的总和
vR3\E"Zi agio 差价；贴水
f
OasX!= 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》
IE|? &O Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
%b[>eIJU# 《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》
Xwo%DZKN Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
;=p3L<~c`K 《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》
![i)_XO Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
$ *Kr4vh 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Yu$QL@ agreement for a settlement 授产协议
`y|_ hb agreement for assignment 转让协议
U v m:`e~? agreement for sale 售卖协议；买卖协议
ZXIw^!8@/ agreement for sale and purchase 买卖协议
oo\7\b#J x agreement for the payment of interest 支付利息协议
$<QrV,T agreement for the repayment of money 还款协议
d%za6= M agreement of reinsurance 再保险协议
bFIM 07 Agricultural Bank of China 中国农业银行
9 {wRqY air passenger departure tax 飞机乘客离境税
Fq$r>tmV Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
GEK7q< airport tax 机场税
z"97A Xu alcohol duty 酒精税
n_4 r'w alienation 让与；让渡；转让
7 x'2 alimony 生活费；赡养费
uOO\!Hqq All Ordinaries Index [AOI] 所有普通股指数
DL*vF>v all risks 全险；综合险
#CV]S4/^ All Sales Record for Stock Market 《股票市场成交报告》
r~z'QG6v/ Allied Capital Resources Limited 新联财务有限公司
iInWw"VbKe all-items index [Consumer Price Index] 总指数〔消费物价指数〕
k2@]nW"S allocation letter 拨款信件
'u:-~nSX) allocation of fund 分配款项；预留款项
|A/H*J, allocation of profit 利润分配；溢利分配
N; '] & f allocation warrant 拨款令
njc-=o allotment 分配；配股
RR+{uSO,t allotment notice 股份配售通知；配股通知
B[k=6EU8k allotment of shares 股份分配
<D[0mi0 allowable 可获宽免；免税的
]OtnekkK$ allowable business loss 可扣除的营业亏损
]"&](e6* allowable expenses 可扣税的支出
Mg~4) DW] allowance 免税额；津贴；备抵；准备金
yQ)&u+r allowance for debts 债项的免税额
A;<wv>T allowance for depreciation by wear and tear 耗损折旧免税额
gYCr,-_i allowance for funeral expenses 殡殓费的免税额
?<`oKBn allowance for inflation 为通货膨胀而预留的款项；通胀准备金
:h(` eC allowance for repairs and outgoings 修葺及支出方面的免税额
)q66^% ;S allowance to debtor 给债务人的津贴
35Yf,@VO alteration of capital 资本更改
nwp(% fBo alternate trustee 候补受托人
wFX9F3m amalgamation 合并
Gl@{y ( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
UE{$hLI?g ambit of charges 征税范围；收费范围
1ysQvz amended valuation 经修订的估值
?-zuy US American Commodities Exchange 美国商品交易所
&+n9T?+b American Express Bank Limited 美国运通银行
P)kJ[Zv>f American Stock Exchange 美国证券交易所
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,bQ;p3g| amortization 摊销
j^7A }fz amount due from banks 存放银行同业的款项
=?c""~7 amount due from banks abroad 存放海外银行同业的款项
hrm<!uKn amount due from holding companies 控股公司欠款
au04F]-|j8 amount due from local banks 存放本港银行同业的款项
vK% *5 amount due to banks 银行同业的存款
-p>~z ) amount due to banks abroad 海外银行同业的存款
-@e2/6Oi amount due to holding companies 控股公司存款
d[>HxPwo amount due to local banks 本港银行同业的存款
~o>Gm>5!HH amount due to outport banks 外埠银行同业的存款
0,nz*UDk amount for note issue 发行纸币的款额
W#%s0EN<_ amount of bond 担保契据的款额
lxm/*^
amount of consideration 代价款额
1~'jC8&J amount of contribution 供款数额
xbBqR _ H_ amount of indebtedness 负债款额
cGiL9|k amount of principal of the loan 贷款本金额
5f{P% x( amount of rates chargeable 应征差饷数额
:\vs kk), amount of share capital 股本额
|{&M#qXe amount of sums assured 承保款额
)S
7+y6f&* amount of variation 变动幅度
+SR{ FF amount of vote 拨款数额
S3:AitGJ amount payable 应付款额
zs~T u amount receivable 应收款额
Kv(R|d6Lp
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
}DXG ;L analysis 分析
=gs-#\% ancillary risk 附属风险
'f!U[Qatg annual account 周年帐目；周年帐目报表；年度决算；年结
NJ)Dw`|%|) annual accounting date 年结日期
~_-]>
SI annual allowance 每年免税额；年积金；年度津贴；年津
x ZP*%yM annual balance 年度余额
+Q[uq!<VJk annual disposable income 每年可动用收入
L;*
s-j6y annual estimates 周年预算
#R{>@]x` annual fee 年费
3*&
Y'/! annual general meeting 周年大会
0:`|T jf_ annual growth rate 年增率；每年增长率
.07` nIs" annual long-term supplement 长期个案每年补助金
~N/r;omVc annual pensionable emolument 可供计算退休金的年薪
*X ( :vET annual report 年报
X%+l gm+ Annual Report on the Consumer Price Index 《消费物价指数年报》
R!%nzL@e&` annual return 周年报表；周年申报表；每年报税表格
JwB'B Annual Return Rules 《周年报表规则》
At"$Cu!k annual review of consumer prices 每年消费物价回顾
HT6 [Z1 annual roll-forward basis 逐年延展方式
T#H^
}` annual salary 年薪
: oXSh;\ annual statement 年度报表；年度决算表
X+C*+k,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
a8f#q]TyQ annuitant 年金受益人
%\v8 FC b annuity 年金
aknIrblS\ annuity contract 年金合约
V D~5]TQ annuity on human life 人寿年金
\4L ur antecedent debt 先前的债项
0eNdKE ante-dated cheque 倒填日期支票
+bS\iw + anticipated expenditure 预期开支
<@<bX anticipated net profit 预期纯利
? Bpnnwx anticipated revenue 预期收入
a$ "nNm D? anti-inflation measure 反通货膨胀措施
. P$m?p # anti-inflationary stance 反通货膨胀立场
]:Gy]qkO apparent deficit 表面赤字
T IKkS*$ apparent financial solvency 表面偿债能力
*3H=t$1G} apparent partner 表面合伙人
*qwN9b/! application for personal assessment 个人入息课税申请书
>!t3~q1Cn application of fund 资金应用
_6nAxm&x`% application to release as liquidator and to destruct the books of accounts and documents
u<Kowt<ci 申请免除清盘人职务及毁灭帐簿与文件
4AS%^&ah appointed actuary 委任精算师
>U vP/rp appointed auditor 委任核数师；委任审计师
Jv8:GgSg appointed trustee 委任的受托人
Z 0fa;%: appointer 委任人
/)6T>/ apportioned pro rata 按比例分摊
c|k_[8L apportionment 分配；分摊
b^VRpv Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
~;3yjO)l?) apportionment formula 分摊方程式
KClkPL!jP apportionment of estate duty 遗产税的分摊
%dzt'uz appraisal 估价；评估
TP
rq:"K appreciable growth 可观增长
NX& d J
6a appreciable impact 显着影响
He(65ciT<O appreciable increase 可观增长
Jy)=TJ!y appreciation 增值；升值
f6% k;R.Wz appreciation against other currencies 相对其他货币升值
9j:]<?D,A appreciation of the exchange value of Hong Kong dollar 港元汇值上升
kk /# &b2 appreciation tax 增值税
'F d+1
3 appropriation 拨款；拨用；拨付
`eM ZhY o appropriation account 拨款帐目
gz~oQ
l)zJ Appropriation Bill 拨款法案
WT'-.UX m appropriation-in-aid system 补助拨款办法
)Ka-vX)D@ approved assets 核准资产
S=_u3OH0 approved basket stock 认可一篮子证券
cXPpxRXBD approved budget 核准预算
.; F<X \_ approved charitable donation 认可慈善捐款
f~ NS{gL* approved charitable institution 认可慈善机构
J8 emz8J approved currency 核准货币；认可货币
N1Vj;- approved estimates 核准预算
A0<g8pv approved estimates of expenditure 核准开支预算
$@L;j approved overseas insurer 核准海外保险人
k|/VNV( =0 approved overseas trust company 核准海外信托公司
/oT~CB.. approved pooled investment fund 核准汇集投资基金
ZAr6RRv ^ approved provident fund scheme 认可公积金计划
H~Uf2A)C approved provision 核准拨款
Sb[>R(0: approved redeemable share 核准可赎回股份
k24I1DlR8 approved regional stock 认可地区性证券
\J+a7N8m, approved retirement scheme 认可退休金计划
!|Q&4NS approved subordinated loan 核准附属贷款
|dgiW"tUm arbitrage 套戥；套汇；套利
O2Qmz=% arbitrageur 套戥者；套汇者
MJ JC6: arbitrary amount 临时款项
SaXt"Ju,AH arrangement 措施；安排；协定
EHwb?{ arrears 欠款
klUV&O+=% arrears of pay 欠付薪酬
^3dc#5]Xf arrears of revenue 逾期未收税款；逾期未收的帐项
I {89chi articles of association 组织章程；组织细则；组织章程细则
M t4 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
M {J>yN ascertainment of profit 确定利润
6TW< ,SM "Asia Clear" “亚洲结算系统”
|Q /LC0? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.b,\.0N Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
JKZVd` fF Asian Development Fund [ADF] 亚洲发展基金
G`!,>n 3 Asian dollar bond 亚洲美元债券
Gd
4S7J E Asian dollar market 亚洲美元市场
f6Y?),` Asian dollar rate 亚洲美元利率
sE?%;uBb Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
#&'S-XE+ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
tg\Nm7I asked price 沽盘；喊价；索价；卖方报价
GrLxERf assessable income 应评税入息
y~+LzDV assessable loss 应评税亏损
sWlxt q g assessable profit 应评税利润
D`p2a eI assessable value 应评税值
RnkV)ed( assessed profit 估定利润
zIF1A*UH assessed value 经评估价值
%@PcQJg U< assessment 评税；评定；估价；评税单
N/o?\q8 assessment number 评税编号；估价编号
dHY@V> D'- assessment of additional tax 补加税评税
PA^*|^;Xh assessment of performance 业绩评估；实绩评价
QZVyU 8j3 Assessor 评税主任
HIc;Lc8$ asset price bubbles 资产价格泡沫
]Ozz"4Z asset-backed securities 具资产保证的证券
E{Wn&?i>A assets accretion 资产增值
k9
r49lb assets and liabilities 资产与负债
c +]r assets betterment statement 资产递增表；资产改进表
R|RGoGE6g assets lending 实物放款；有抵押贷款
}ekNZNcuM assets of the company passing on the death 死者去世时转移的公司资产
k M /:n assets pledged as security for liabilities 用作负债抵押的资产
0kUhz\"R:q assets portfolio 资产投资组合
& `m.]RV assets price 资产价格
'l/l]26rO4 assets quality 资产质素
K}cZK assets realization 资产变现
U<=TAW Z@ assets refinancing arrangement 资产再集资安排
. V!5Ui< assets securitization 资产证券化
2?ue.1C assets situated outside Hong Kong 在香港以外地方的资产
16 Qu{K assets stripping 削减资产；拆卖资产
)j8'6tk )Z assets value 资产值
oc"p5Y3,Os assignee 承让人
Zna6-0o assignment 转让；转让书；转让契
~;HASHu assignment of interest 权益转让
Z2W&_(^.h assignment of letters patent and trade mark 专利证书及商标转让
l iY/BkpH assignment of property 物业转让；物业转让书
@g[ijs\ assignment right 转让权
Ov(k: " N assignor 转让人
h Wt_}' associate 有联系的人；有关连人士；相联者；合伙人；联系人
i|h{ <X 7[ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
vVB WhY] associate member 附属会员
O. dZ3!!+ associated body corporate 相联法人团体
4M"'B A< associated company 相联公司；联属公司
Ue9d0#9 associated corporation 相联法团
|}77 'w : Association of Chartered Certified Accountants [ACCA] [United Kingdom]
'@ 2 4<T] 公认会计师公会〔英国〕
w?D= Association of Futures Exchange Brokers 香港期货经纪协会
A@3'I ; Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
'cCM[ P+ association of underwriters 承保人组织
ar@,SKU'K assumption of control 接管
~[ !Tpq5 assurance 担保；保险；转易；转易书
t ] sk[ assurance of interest 权益的转易
A6KP(@
at 19XX price 按一九ＸＸ年价格计算
"'DPb%o at a discount 按赔价计算；按贴水价格计算；打折扣
"A[. 7 w at a premium 按溢价计算；按升水价格计算
{v!w2p@ at call 通知付款；按通知
-qSGa;PJ at constant market price 按固定市价计算
HA c"&#pG at constant price 按固定价格计算
XyB_8( /E at cost 按成本计算
6Lq8#{/]u at current market price 按当时市价计算；按现时市价计算
- .) f~#8 at current price 按当时价格计算；按现时价格计算
<e Y2}Ml at factor cost 按要素成本计算；按生产要素成本计算
<YCjo[(~ at money-of-the-day price 按付款当日价格计算
GB+$ed5@< at or better 按指定或较佳价位〔买卖指令〕
7IUJHc[R? at par 按面值计算；平价
[?6+ r at sight 见票即付
G9S3r3 at the close 按收市盘
*[>{ 9V at the opening 按开市盘
~&,S xQT attestation 见证；见证条款
:tENn
r.9v at-the-money option 平价期权
([m4 dr attorney 受权人；受托代表人
<OiH%:G/1 attornment 新拥有人承认书
ke6,&s%{j attributable profit 可归属利润
5aV Z"h" attributable share value 可归属股份价值
?z.
Z_A& Auckland Stock Exchange 奥克兰证券交易所
Z{u]qI{l auction 拍卖
`m V(: auctioneer 拍卖商
bz:En'2>F audit 审计；核数
W<#Kam :8e Audit Commission 审计署
9a:(a b' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
C^?/9\
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〕
jz3f{~ audit review 帐目审查
3
JlM{N6+ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
pl}W|k W} audited account 审计帐目；经审计的帐目
Cf 202pF3y audited annual account 经审计的周年帐目
0}Kyj "-3 audited balance sheet 经审计的资产负债表
de8 xl auditor 核数师；核数主任；审计师
>8NUji2I auditor's certificate 核数师证明书；审计师证明书
S!-t{Q+j^ auditor's report 核数师报告；审计师报告
v?d`fd Aussie bond 澳元债券
9QD+ austerity budget 紧缩预算
4[Ko| Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
G_WFg$7G% Australia All Ordinaries Index 澳洲所有普通股票指数
#.FhN x Australian Dollar [AUD] 澳元
;Gu(Yoa}y Australian Options Market 澳大利亚期权市场
>z3l@ Australian Securities Commission 澳洲证券事务监察委员会
nr>Y j ?la Australian Society of Certified Practising Accountants 澳洲执业会计师公会
0#5&* Australian Stock Exchange 澳大利亚证券交易所
^Ux.s Q Austrian Schilling [ATS] 奥地利先令
{Z s
EYUP authentication 认证；鉴证
njNqUo> authority to purchase 委托购买证；委购书
ra
,.vJuT authorization 认可；核准；授权；授权书
K6F05h 5S authorization by direction 指示授权
t[Hs qnP authorization by instruction 指令授权
pgUjje># authorization by warrant 令状授权
*>GRU8_} authorization of unit trust 单位信托的认可
D=f$-rn authorized agent 指定代理人
Y|#< kS authorized capital 法定资本
Zirp_[KZ% authorized clerk 出市员
iD CQqj` authorized dealer 认可交易商
#T>pu/EQX_ authorized financial institution 认可财务机构
kB?Uw#
authorized fund 认可基金
ZKS]BbMZa authorized fund house 获授权的基金公司；认可基金公司
WK#c* rsij authorized institution 认可机构
),,0T/69+9 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
dF&@q, authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
DEPsud ; authorized insurer 获授权保险人；获认可承保人
jl yuu authorized investment 特准投资项目
u3cl7~- yW authorized person 获授权人
on7? V< authorized representative 获授权代表
l >oJ^J authorized share capital 法定股本
1Si$Q automated quotation system 自动报价系统
-LFk 7a Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Yi`DRkp]3 自动交易系统〔香港期货交易所有限公司〕
do.XMdit automatic adjustment mechanism 自动调整机制
|*~SR.[` automatic adjustment system 自动调整系统
(76tYt~I= Automatic Clearing House 自动票据交换所
nGDY::nUE automatic exchange rates accumulation system 自动化汇率累集系统
&`g^b^i Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
H-%
B<7 automatic teller machine [ATM] 自动柜员机
WxJaE;`Ige autopay 自动转帐
L 'e|D=y available assets 可用资产
T0o0_R available fiscal reserve 现存财政储备
r0<z y_d' available profit 可用利润
LCSJIt Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
uesIkJ^Q[ average 平均；平均数；海损
j3R}]F'C* average basic salary 平均基本薪金
I
'ha=PeVn average consumer expenditure 平均消费开支；一般消费开支
=+VDb5= TV average cost 平均成本
msq2/sS~ average cost of land production 增辟土地平均成本
ziQ &M\ average daily turnover 平均每日成交额
[.;I} average daily wage rate 平均每日工资率
#8WHIDS> average expenditure pattern 平均开支模式
2p *!up( average growth rate 平均增长率
ACEVd! q average net fixed assets 固定资产平均净值
(F*y27_u average of relatives 相对价格平均数
(s51GRC average price 平均价格
eV9,G8 average propensity to consume 平均消费倾向；一般消费倾向
0,cU^HMA average propensity to save 平均储蓄倾向；一般储蓄倾向
B }I9+/|{ average rate 平均率
d(vt 0 average revenue 平均收入；平均收益
,W$&OD average stock 平均库存；平均存货
z>*\nomOn= average yearly rent 平均年租
TQpR' avoidance of double taxation 避免双重课税
EQy~ ^7V B avoidance of tax 避税
