A:
"p Rr>F a A share Ａ股；甲类股份
v$n J$M&k abatement of tax 减税；减扣免税额
*,x -}%X ABN AMRO Bank N.V. 荷兰银行
d;:H#F+ ( above-the-line expenditure 线上项目支出；经常预算支出
7 tZvz `\ above-the-line receipt 线上项目收入；经常预算收入
XHN*'@
77; ABSA Asia Limited 南非联合亚洲有限公司
$!Qv f absolute change 绝对数值变更
WF#3'"I absolute expenditure 实际开支
mE>v (J Y absolute guideline figure 绝对准则数字
>{ /As][ absolute interest 绝对权益
6 I8A[ absolute order of discharge 绝对破产解除令
,q_'l?P n absolute profit margin 绝对利润幅度
_U
Q|I|V# absolute value 实值；绝对值
1UHlA8w7 Q absolutely vested interest 绝对既得权益
S{uKm1a absorbed cost 已吸收成本；已分摊成本
&Y `V A absorption 吸收；分摊；合并
H]I^?+)9 absorption rate 吸收率；摊配率；分摊率
owR`Z`^h) ACB Finance Limited 亚洲商业财务有限公司
Uj/m acceptable form of reciprocity 合理的互惠条件
# saK8; tp acceptable rate 适当利率；适当汇率
='rSB.$Ctk acceptance agreement 承兑协议
7A,QA5G ]C acceptance for honour 参加承兑
>0XB7s C acceptor 承兑人；接受人；受票人
U-]Rm}X\M acceptor for honour 参加承兑人
h=a-~= 8 accident insurance 意外保险
9>QGsf.3 Accident Insurance Association of Hong Kong 香港意外保险公会
Gl!fT1zh0 accident insurance scheme 意外保险计划
'ptD`)^( accident year basis 意外年度基准
T> < Vw accommodation 通融；贷款
Q85Y6', accommodation bill 通融票据；空头票据
[\_#n5 accommodation party 汇票代发人
'L k& iph account balance 帐户余额；帐户结余
( M$2CL account book 帐簿
6Wn"h|S account collected in advance 预收款项
I3 8j[Xk account current book 往来帐簿
$T#yxx account of after-acquired property 事后取得的财产报告
U Z*Yt account of defaulter 拖欠帐目
*m>XtBw. account payable 应付帐款
jIvSjlm I account payee only [A/C payee only] 只可转帐；存入收款人帐户
O,D/& 0 account receivable 应收帐款
\c1NIuJR account receivable report 应收帐款报表
178u4$# b account statement 结单；帐单；会计财务报表
Uo<iZ3J account title 帐户名称；会计科目
AcoU.tpP accountant's report 会计师报告
0m& Accountant's Report Rules 会计师报告规则
| Q|vCWel{ accounting and auditing procedure 会计与审计程序；会计与核数程序
h=x{
3P;B Accounting Arrangements 《会计安排》
TXH9BlDn accounting basis 会计基础
g %e"K nU accounting by Official Receiver 破产管理署署长呈交的帐目
Lh_Q@> k Accounting Circular 《会计通告》
C@P4}X0,= accounting class 会计类别
VX'cFqrK3 accounting date 记帐日期；会计结算日期
NA/hs/ ' accounting for money 款项核算
RJ63"F $ Accounting Officer 会计主任
*LA2@9l accounting period 会计报告期；会计期
' F .tOD accounting policy 会计政策；会计方针
@lO(QpdG accounting practice 会计惯例
c UDo}Yu accounting principle 会计准则
rzk-_AFR accounting record 会计记录
{y\5 9 accounting report 会计报告
_=g;K+%fb Accounting Services Branch [Treasury] 会计事务部〔库务署〕
yG/_k !{9 Accounting Society of China 中国会计学会
,Oj
53w= accounting statement 会计报表
2 D vKW%; accounting system 会计制度；会计系统
'#*5jn]CqB accounting transaction 会计事项；帐务交易
wI{ ED accounting treatment 会计处理
)=9EShz! accounting year 会计年度
O_~vl m<# accretion 增值；添加
.ou#BWav/ accrual 应计项目；应累算数目
0*4h}t9j accrual basis 应计制；权责发生制
um5n3=K accrual basis accounting 应计制会计；权责发生制会计
h ycdk1SN accrue 应累算；应计
VNggDKS~K accrued benefit 应累算利益
:enmMB#% accrued charges 应计费用
? CabVj-r accrued cumulative preference share dividend 应累算的累积优先股股息
OZCbMeB{+J accrued expenses 应累算费用
IPTEOA<M[ accrued interest payable 应付利息；应计未付利息
q\I2lZ accrued interest receivable 应收利息；应计未收利息
9FKowF_8 accrued right 累算权益
PKK18E}{%^ accruing profit 应累算的利润
%=G*{mK accumulated fiscal reserve 累积财政储备
15)y]N={^ accumulated profit 累积利润；滚存溢利
OtsW>L@ O( accumulated reserve 累积储备
"'9[c"Iz accumulation of surplus income 累积收益盈余
dU<qFxW acquired assets 既得资产
`9>1 w d acquisition 收购；购置；取得
9|K3xH acquisition cost 购置成本
(Z)F6sZ`8 acquisition expenses 购置费用
EW Z?q$ acquisition of 100% interest 收购全部股权
\|wUxijJ*, acquisition of control 取得控制权
<<iwJ
U%: acquisition of fixed assets 购置固定资产
&}+^*X acquisition of shell “买壳”
caC-JcDXy acquisition price 收购价
{wS)M act of God 天灾
{zmh0c; | acting partner 执事合伙人
pI]tv@ >:f active market 买卖活跃的市场；交投畅旺的市场；旺市
xn BL{
[] active partner 积极参与的合伙人
O)EA2`)E active trading 交投活跃
Ug~ ]! L actual circulation 实际流通
m,1Hlp actual cost 实际成本
W6 y-~ actual expenditure 实际开支；实际支出
um}%<Cy[ actual income 实际入息；实际收入；实际收益
O&vE 5%x actual market 现货市场
R>#BJ^>= actual price 现货价；实际价格
'^# =,+ A actual profit 实际利润
V!XT=Ou?6 actual quotation 实盘；实际价位；实际报价
fa:V8 xa
actual year basis 按实际年度计算
ji] H| actuals 实货
&X`z k actuarial investigation 精算调查
LagHzCB actuarial principle 精算原则
,+mH1#-3 actuarial report 精算师报告
by0@G"AE+ Actuarial Society of Hong Kong 香港精算学会
kbcqU E actuarial valuation 精算师估值
m R|;}u;d actuary 精算师
+/|;<K5_LI ad referendum agreement 暂定协议；有待覆核的协定
%fH&UFby ad valorem duty 从价税；按值征税
BK/~ 2u ad valorem duty system 从价税制
f?[0I\V[$ ad valorem fee 从价费
J6s@}@R1 ad valorem tariff 从价关税
ZPO+ #, additional allowance 额外免税额
wx]r { additional amount for unexpired risk 未过期风险的额外款额
[.[|rnil additional assessable profit 补加应评税利润
-,Y[`(q additional assessment 补加评税
$bd ti D additional commitment 额外承担
a|5^4 J \% additional commitment vote 额外承担拨款
>anq1Kf additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
u .~` /O additional dependent parent allowance 供养父母额外免税额
O
S% additional provision 额外拨款
{!]7=K)W9 additional stamp duty 附加印花税
R8(Bt73 additional tax 补加税罚款；补加税款
+"8-)' Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
OMM5p=2Q adjudged bankrupt 被裁定破产
>$ok3-tuU adjudicated bankrupt 裁定破产人
a* Gi Lq adjudication fee 裁定费；评定印花税额手续费；评估契据费
) h>H}wDs adjudication of bankruptcy 裁定破产；宣告破产
)i$:iI
>k adjudication of insolvency 裁定无力偿还债务
D$&L CW#x adjusted actual 经调整的实数；调整后的实数
/j B 0 adjusted current assets 经调整的流动资产；调整后的流动资产
>r8$vQ Gj adjusted figure 经调整的数字；调整后的数额
-]$ =.0 l adjusted liabilities 经调整的负债；调整后的负债
4n 9c adjusted loss 经调整的亏损；调整后的亏损
qbZY[Q+F 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
:3h'Hr adjusted profit 经调整的利润；调整后的利润
I4RUXi 5 adjusted surplus 经调整的盈余额；调整后的盈余额
T^F9A55y adjusted value 经调整的价值；调整后的价值
LF?MO1!M adjustment 调整；修订；理算〔保险〕
{S*:pG:+q adjustment centre 调剂中心
X`'
@ G adjustment lag 调整过程的时间差距；调整时差
C(jUM !m adjustment mechanism 调整机制
+@5@`"Jry adjustment of loss 亏损调整
T:?01?m adjustment process 调整过程；调整程序
Uk0Fo(HY adjustment range 调整幅度
A!bH0=<I administered exchange rate 受管制汇率
&E +2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
pGHn administration expenses 行政费用
L32 [IL| administration fee 手续费；行政费
6f^q >YP administration in bankruptcy 破产管理
@Y| % administration order 遗产管理令
RX6s[u Q administrator 管理人；遗产管理人
x+;"(]# administrator of the estate 遗产管理人
vO nhJN admission of debt 债项承认书
*v6 j7<H admission of proof 接纳债权证明
r@v_hc advance 放贷款项；垫付款项；预支款项；预付款项
YI!@ ,t advance account 暂支帐目；预付款帐户
9@{=2 k advance compensation 预付补偿金
c!20(( 2|I advance from shareholder 股东垫款
jDKL}x advance pending reimbursement 预支以待日后付还
# qP W J advanced economy 先进经济体系
V
'e _gH advancement 预付；预付财产
eJ2$DgB}t advances warrant 垫款令
P ko 2fJt1 advancing 贷出
J*}Qnl + adverse balance 逆差
?loP1 8S
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xzrA%1y advertisement addressed to shareholders 在报章刊登的致股东通告
{=A8kgt advice for collection 托收通知书
yD\[`!sWk advice of drawing 提款通知书；汇票通知书
VH lo}Ek<# advice of payment 付款通知
`j1(GQt Advisory Committee [Securities and Futures Commission]
?V >{3 谘询委员会〔证券及期货事务监察委员会〕
;c;5O@R}3 Advisory Committee on Diversification 经济多元化谘询委员会
ouO<un affidavit 誓章；遗产申报誓章
AC& }8w[>u affidavit of no receipt 述明无收款的誓章
FXd><# U affiliate 联号；联营公司；附属公司
i<>zN^zn affiliated company 附属公司；联号；联营公司
p^/6Rb"e affirmation [estate duty] 非宗教式宣誓〔遗产税〕
#l o1GoL\ affordability 负担能力
\&#pJBBG African Development Bank [AfDB] 非洲开发银行
3<vw#]yL after-acquired property 事后取得的财产
n |Is&fy after-hours dealing 市后交易
)cUFb:D*" after-tax profit 税后盈利；税后利润；税后溢利
>ngP\&\ agency agreement 代理协议
{S 2?
} agency expenses 代理机构的开支
KB 6'sj agency fee 代理费
o n+:{ad Agency Law 《代理法》
N{o3w.g agent 代理人；承销人
E>2~cC* agent of company 公司代理人
hnD=DLW $ agent's fee 代理人费；经纪费
<-avC/M$d aggregate 总计；总数；总体数字
h|Os T aggregate amount 总款额；总额
v5 Qp[O_ aggregate assets and liabilities 总体资产与负债
#G`U R aggregate at constant price 按固定价格计算的总体数字
W]l&mr aggregate demand 总需求
),53(=/hl aggregate gross position 总持仓量
D @bnm
s aggregate limit 总限额
i *9 Bu; aggregate of salaries tax 合计薪俸税
SZ )AO8& aggregate performance 总体表现；总体业绩
,]* MI" aggregate supply 总体供应
~wl 4 aggregate surplus 总盈余
mYRW/8+g aggregate total 整体总额
+PfXc?VU aggregate value 总值；合计价值
p;k7\7 aggregated basis 合计基准
<+iL@'SgF aggregated net chargeable income 合计应课税入息实额
0'Y'K6hG` aggregation 合并计算；合计；总和
@GrQ /F 7 aggregation of incomes of husband and wife 夫妇入息合并计算
z3+7gp+I; aggregation of property 财产的总和
XzV:q!e- agio 差价；贴水
nJ{vO{N 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》
ehe; <A Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
y)%CNH)*x 《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》
AFN"#M Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
wr+r J 《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》
"S ~(|G Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
f: _mr zz 《香港政府和大韩民国政府关于相互促进和保护投资协定》
6r3.%V.& agreement for a settlement 授产协议
LH _rc agreement for assignment 转让协议
q o^P S agreement for sale 售卖协议；买卖协议
@}[yC[' agreement for sale and purchase 买卖协议
{!G agreement for the payment of interest 支付利息协议
kl/eJN'S agreement for the repayment of money 还款协议
Z#nPn>,q agreement of reinsurance 再保险协议
(s?Rbd Agricultural Bank of China 中国农业银行
=k +n C)e air passenger departure tax 飞机乘客离境税
{@tqeu%IM Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@ UgZZ airport tax 机场税
)!tqock*v alcohol duty 酒精税
F\lnG alienation 让与；让渡；转让
o{n)w6P{R, alimony 生活费；赡养费
Z'F=Xw6;b All Ordinaries Index [AOI] 所有普通股指数
}>T$2"pf all risks 全险；综合险
+^0Q~>=VD All Sales Record for Stock Market 《股票市场成交报告》
aUVJ\ ;V Allied Capital Resources Limited 新联财务有限公司
%40uw3 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
BZr$x8%ki
allocation letter 拨款信件
Q(gc( bJV allocation of fund 分配款项；预留款项
S]#xG+$< allocation of profit 利润分配；溢利分配
oMNgyAp^ allocation warrant 拨款令
+?I 1Og allotment 分配；配股
{ t1|6R0 allotment notice 股份配售通知；配股通知
dY6A)[dAH' allotment of shares 股份分配
^S]-7>Yyr allowable 可获宽免；免税的
hnf7Q l} allowable business loss 可扣除的营业亏损
4x;vn8 yh allowable expenses 可扣税的支出
9]E;en NQ allowance 免税额；津贴；备抵；准备金
d \[cFe1d allowance for debts 债项的免税额
/j|Rz5@ = allowance for depreciation by wear and tear 耗损折旧免税额
fP :26pK^ allowance for funeral expenses 殡殓费的免税额
h'D-e5i allowance for inflation 为通货膨胀而预留的款项；通胀准备金
n>|7 k3 allowance for repairs and outgoings 修葺及支出方面的免税额
KOqp@K$ allowance to debtor 给债务人的津贴
W:z?w2{VI( alteration of capital 资本更改
`5$B"p&i alternate trustee 候补受托人
*RpBKm&^7 amalgamation 合并
/xseI)y.B ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
wAn}ic".b ambit of charges 征税范围；收费范围
WhU-^`[* amended valuation 经修订的估值
ZBX,4kxK7 American Commodities Exchange 美国商品交易所
YN< :k
Wu American Express Bank Limited 美国运通银行
Q;EQ8pL?" American Stock Exchange 美国证券交易所
a9<& |L < amortization 摊销
:p6.v>s8 amount due from banks 存放银行同业的款项
bm Hl \? amount due from banks abroad 存放海外银行同业的款项
;WG6|QgV?- amount due from holding companies 控股公司欠款
6.|Q yk* amount due from local banks 存放本港银行同业的款项
wy)I6`v amount due to banks 银行同业的存款
V/; / & amount due to banks abroad 海外银行同业的存款
nGvWlx amount due to holding companies 控股公司存款
.&R j2 d amount due to local banks 本港银行同业的存款
}% m:^*@$9 amount due to outport banks 外埠银行同业的存款
gOnVN6 amount for note issue 发行纸币的款额
@j vF[wi; amount of bond 担保契据的款额
!~Am1\02 amount of consideration 代价款额
qwz_.=5E6 amount of contribution 供款数额
K;fRDE) { amount of indebtedness 负债款额
UCv9 G/$ amount of principal of the loan 贷款本金额
XX@@tzN amount of rates chargeable 应征差饷数额
NjL^FqA[ amount of share capital 股本额
)X
dpzWod amount of sums assured 承保款额
}>|!Mf]W?R amount of variation 变动幅度
beN(7jo amount of vote 拨款数额
Q8^fgI | amount payable 应付款额
_#2AdhCu amount receivable 应收款额
Q, 1TD 2)h Amsterdam Stock Exchange 阿姆斯特丹证券交易所
x<-n}VK\ analysis 分析
P{{pp<tX*& ancillary risk 附属风险
K}( 0 H [P annual account 周年帐目；周年帐目报表；年度决算；年结
fQtV-\Bc annual accounting date 年结日期
_r6aLm2n annual allowance 每年免税额；年积金；年度津贴；年津
|i-d#x8 annual balance 年度余额
'&<T;V% annual disposable income 每年可动用收入
! 4ZszQg annual estimates 周年预算
k'hJ@ 6eKS annual fee 年费
Gx.iZOOH/ annual general meeting 周年大会
9sR?aW^$,/ annual growth rate 年增率；每年增长率
mV58&SZT annual long-term supplement 长期个案每年补助金
9)Jc'd| annual pensionable emolument 可供计算退休金的年薪
HS % P annual report 年报
k8~/lE.Wy Annual Report on the Consumer Price Index 《消费物价指数年报》
H$j`75#u?- annual return 周年报表；周年申报表；每年报税表格
) C?em Tih Annual Return Rules 《周年报表规则》
:gvw5h% annual review of consumer prices 每年消费物价回顾
p`
'8M annual roll-forward basis 逐年延展方式
2d`:lk%\ annual salary 年薪
/<\B8^y Q annual statement 年度报表；年度决算表
tCw.wDq3= 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
>>'t 7 U## annuitant 年金受益人
\vU1*:3 annuity 年金
G31??L:< annuity contract 年金合约
_ zh>q4M annuity on human life 人寿年金
aeP
6JHj antecedent debt 先前的债项
Xw|t.0 ante-dated cheque 倒填日期支票
~gjREl,+D# anticipated expenditure 预期开支
H /kSFf{ anticipated net profit 预期纯利
+Je(]b @ anticipated revenue 预期收入
&;D(VdSr9 anti-inflation measure 反通货膨胀措施
@ n- [bN anti-inflationary stance 反通货膨胀立场
"gR W91
T apparent deficit 表面赤字
3*DwXH + apparent financial solvency 表面偿债能力
BV9 %| apparent partner 表面合伙人
AhjUFz application for personal assessment 个人入息课税申请书
;g0p` wV application of fund 资金应用
&v y/Vd application to release as liquidator and to destruct the books of accounts and documents
?2#v`Z=L; 申请免除清盘人职务及毁灭帐簿与文件
K1F,M9 0] appointed actuary 委任精算师
&?-LL{W{ appointed auditor 委任核数师；委任审计师
-}h+hS50F appointed trustee 委任的受托人
vw'`t6 appointer 委任人
:4ndU:.L apportioned pro rata 按比例分摊
n$ri:~s apportionment 分配；分摊
(($"XOU Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
|#r [{2sS apportionment formula 分摊方程式
8, >YB+Hb apportionment of estate duty 遗产税的分摊
z&"-%l.b@} appraisal 估价；评估
u)DhkF| appreciable growth 可观增长
#\Q{?F!4 appreciable impact 显着影响
%/86}DCfE? appreciable increase 可观增长
nmLn]U= appreciation 增值；升值
o 9l =Q appreciation against other currencies 相对其他货币升值
b`4R`mo appreciation of the exchange value of Hong Kong dollar 港元汇值上升
X C jYm appreciation tax 增值税
HhmC+3w.7 appropriation 拨款；拨用；拨付
E%f;Z7G appropriation account 拨款帐目
rY
0kzD/ Appropriation Bill 拨款法案
; U)a)l'y appropriation-in-aid system 补助拨款办法
1l xsj {>U approved assets 核准资产
tPT\uD #t approved basket stock 认可一篮子证券
GQNs :oRJ' approved budget 核准预算
^Ms)T3dM approved charitable donation 认可慈善捐款
*mc]Oa
approved charitable institution 认可慈善机构
&*}NN5Sv approved currency 核准货币；认可货币
[I`r [u approved estimates 核准预算
; FO1b* approved estimates of expenditure 核准开支预算
k{fCU% approved overseas insurer 核准海外保险人
o4 )^U t+ approved overseas trust company 核准海外信托公司
wW7W+,{ o approved pooled investment fund 核准汇集投资基金
pP4i0mO{Dv approved provident fund scheme 认可公积金计划
N@M(Iw approved provision 核准拨款
sGf\!w approved redeemable share 核准可赎回股份
i aqhP7! approved regional stock 认可地区性证券
Wp0e?bK_ approved retirement scheme 认可退休金计划
@$5GxIw<l approved subordinated loan 核准附属贷款
`Z3Qx~f x arbitrage 套戥；套汇；套利
hrwQh2sm arbitrageur 套戥者；套汇者
*cdr,AD?lH arbitrary amount 临时款项
+TzF*Np arrangement 措施；安排；协定
}`oe<| arrears 欠款
H!F Cerg arrears of pay 欠付薪酬
4T- 9 F arrears of revenue 逾期未收税款；逾期未收的帐项
$J/Z~ (=JT articles of association 组织章程；组织细则；组织章程细则
&S}i)Nu 6J Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
U&fOsx?" ascertainment of profit 确定利润
}w \["r "Asia Clear" “亚洲结算系统”
C0 43h?x Asia Commercial Bank Ltd. 亚洲商业银行有限公司
`?P k~7 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
}+[H~8)5 Asian Development Fund [ADF] 亚洲发展基金
`laaT5G\y Asian dollar bond 亚洲美元债券
zN(fZT}K5 Asian dollar market 亚洲美元市场
/B$" fxFf Asian dollar rate 亚洲美元利率
`;7^@ k Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
$73j*@EQA Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
^h+<Q%'a' asked price 沽盘；喊价；索价；卖方报价
6V= 69} assessable income 应评税入息
u>Z0ug6x assessable loss 应评税亏损
XqVh C): assessable profit 应评税利润
^|@t 2Rp@ assessable value 应评税值
)5Ddvz>+ assessed profit 估定利润
.Od.lxz"mp assessed value 经评估价值
OO@ (lt assessment 评税；评定；估价；评税单
>9{Gdq[gyr assessment number 评税编号；估价编号
,?GEL>F assessment of additional tax 补加税评税
_ x&Y'X| assessment of performance 业绩评估；实绩评价
4P@Ak7iL(V Assessor 评税主任
M,Q(7z?#5 asset price bubbles 资产价格泡沫
d `LBFH, asset-backed securities 具资产保证的证券
8kQ
>M assets accretion 资产增值
+K4d(!S b assets and liabilities 资产与负债
Z 6^ AO=3 assets betterment statement 资产递增表；资产改进表
f&glY`s# assets lending 实物放款；有抵押贷款
l ~,5 )*T assets of the company passing on the death 死者去世时转移的公司资产
'qS&7
W( assets pledged as security for liabilities 用作负债抵押的资产
+E7s[9/r assets portfolio 资产投资组合
@b\/\\{ assets price 资产价格
!es?GJq` assets quality 资产质素
dEU +\NY assets realization 资产变现
K_
P08 assets refinancing arrangement 资产再集资安排
{-IH?!&v assets securitization 资产证券化
<A +VS assets situated outside Hong Kong 在香港以外地方的资产
i-) OY, assets stripping 削减资产；拆卖资产
<zE,T@c assets value 资产值
'#REbY5ev assignee 承让人
_p/
_t76s assignment 转让；转让书；转让契
d@~Hp? assignment of interest 权益转让
( /{Wu:e assignment of letters patent and trade mark 专利证书及商标转让
:@zz5MB5@ assignment of property 物业转让；物业转让书
~G.'pyW assignment right 转让权
5q<AMg
assignor 转让人
!E<y:$eH: associate 有联系的人；有关连人士；相联者；合伙人；联系人
Dbt"}#uit; Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
+CL`]'~;E- associate member 附属会员
LIYj__4=| associated body corporate 相联法人团体
1e.V%!Xk associated company 相联公司；联属公司
XnmQp)nyV associated corporation 相联法团
<&:OSd:% Association of Chartered Certified Accountants [ACCA] [United Kingdom]
.}Va~[0j 公认会计师公会〔英国〕
c8!q_H~ Association of Futures Exchange Brokers 香港期货经纪协会
f
QSP]? Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
oUrNz#U association of underwriters 承保人组织
(27bNKr assumption of control 接管
\^O&){q(9 assurance 担保；保险；转易；转易书
+~b@ W{ assurance of interest 权益的转易
YCr:nYm<f at 19XX price 按一九ＸＸ年价格计算
gE$D#PZa at a discount 按赔价计算；按贴水价格计算；打折扣
"NR`{1f:O at a premium 按溢价计算；按升水价格计算
g{wOq{7 V at call 通知付款；按通知
ayR=GqZ1 at constant market price 按固定市价计算
SPfz/ q{ at constant price 按固定价格计算
C;]}Ht:~I at cost 按成本计算
<4r3ZV;' at current market price 按当时市价计算；按现时市价计算
ASA ]7qyO at current price 按当时价格计算；按现时价格计算
jroR 2* at factor cost 按要素成本计算；按生产要素成本计算
SVKjhZK at money-of-the-day price 按付款当日价格计算
_Q)rI%A2 at or better 按指定或较佳价位〔买卖指令〕
9yla &XTD at par 按面值计算；平价
1.29%O8V_ at sight 见票即付
oPP`)b$x at the close 按收市盘
-\=s+n_ZP? at the opening 按开市盘
PM ]|S` attestation 见证；见证条款
(R^X3 at-the-money option 平价期权
#Bu W attorney 受权人；受托代表人
_Sa7+d( attornment 新拥有人承认书
CshYUr - attributable profit 可归属利润
"u29| OY attributable share value 可归属股份价值
v+\&8)W= Auckland Stock Exchange 奥克兰证券交易所
7 dxTy n= auction 拍卖
L>xecep auctioneer 拍卖商
>#pZ`oPEAv audit 审计；核数
P _e9>t@ Audit Commission 审计署
#Y |t,x; Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
D1G9^7:^E 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〕
M/<>'%sj audit review 帐目审查
Zw@=WW[Q`p Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
H5MO3DJ audited account 审计帐目；经审计的帐目
jimWLF5Q5" audited annual account 经审计的周年帐目
&Ul8h, qw audited balance sheet 经审计的资产负债表
7 LotN6H
auditor 核数师；核数主任；审计师
*z?Vy<u G auditor's certificate 核数师证明书；审计师证明书
\tCxz(vKz auditor's report 核数师报告；审计师报告
U+[ p>iP Aussie bond 澳元债券
Go;fQ yG austerity budget 紧缩预算
GN0s`'#"3% Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Cpg>5N~;L Australia All Ordinaries Index 澳洲所有普通股票指数
`2
6t+Tb Australian Dollar [AUD] 澳元
#/"?.Z;SSH Australian Options Market 澳大利亚期权市场
Q YB66g: Australian Securities Commission 澳洲证券事务监察委员会
$0[t<4K`yn Australian Society of Certified Practising Accountants 澳洲执业会计师公会
cmcR @zv Australian Stock Exchange 澳大利亚证券交易所
Kg8n3pLAX Austrian Schilling [ATS] 奥地利先令
|[+/ ]Y authentication 认证；鉴证
6j 2mr6o authority to purchase 委托购买证；委购书
H;D C kVL authorization 认可；核准；授权；授权书
bz'#YM authorization by direction 指示授权
0(o{V:l%Z| authorization by instruction 指令授权
] Hiw+5n authorization by warrant 令状授权
ja2BK\"1: authorization of unit trust 单位信托的认可
eN,6p '& authorized agent 指定代理人
(JX 9c authorized capital 法定资本
FTJvkcc?m authorized clerk 出市员
*4 HogC authorized dealer 认可交易商
G4<M@ET authorized financial institution 认可财务机构
]@P!Q& V # authorized fund 认可基金
9]4 W authorized fund house 获授权的基金公司；认可基金公司
_Dq, \} authorized institution 认可机构
Oaj$Z-
f authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
;${_eab ] authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
pP|LSr Y! authorized insurer 获授权保险人；获认可承保人
A6S|pO1)3 authorized investment 特准投资项目
4N K{RN3 authorized person 获授权人
]8o[&50y authorized representative 获授权代表
\c(Z?`p]R1 authorized share capital 法定股本
"K )ue@? automated quotation system 自动报价系统
JIOeDuw+ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
E{8-VmY 自动交易系统〔香港期货交易所有限公司〕
A7enC,Ey automatic adjustment mechanism 自动调整机制
^| r6>b automatic adjustment system 自动调整系统
_C4N6YdU Automatic Clearing House 自动票据交换所
|!6<L_31% automatic exchange rates accumulation system 自动化汇率累集系统
w l#jSj%pd Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{ b,#l]v automatic teller machine [ATM] 自动柜员机
P9f,zM- autopay 自动转帐
crlC N available assets 可用资产
=yCz !vc available fiscal reserve 现存财政储备
]!'}{[1} available profit 可用利润
0\KDa$ '1k Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
vxZ :l average 平均；平均数；海损
"lnI@t{o average basic salary 平均基本薪金
2t}^8 average consumer expenditure 平均消费开支；一般消费开支
[~5<[ 'G average cost 平均成本
t 2Y2v2 J average cost of land production 增辟土地平均成本
I&Z+FL&@f average daily turnover 平均每日成交额
c2~oPUj average daily wage rate 平均每日工资率
[kKg?I$D@B average expenditure pattern 平均开支模式
H[[#h=r0f average growth rate 平均增长率
I7]qTS[vg average net fixed assets 固定资产平均净值
2qDyb]9 average of relatives 相对价格平均数
bH`r=@.:cu average price 平均价格
<(tnClAn average propensity to consume 平均消费倾向；一般消费倾向
@g%^H )T average propensity to save 平均储蓄倾向；一般储蓄倾向
u ;Rm /. average rate 平均率
ZOzwO6 (_ average revenue 平均收入；平均收益
/
0ra ]}[( average stock 平均库存；平均存货
I4Rd2G_ average yearly rent 平均年租
Wagb| B\ avoidance of double taxation 避免双重课税
qBF}-N_ avoidance of tax 避税
