A:
>}O}~ $o A share Ａ股；甲类股份
YOrq)_ l abatement of tax 减税；减扣免税额
t#t[c gI ABN AMRO Bank N.V. 荷兰银行
gJrWewEe above-the-line expenditure 线上项目支出；经常预算支出
Q@NFfJJ above-the-line receipt 线上项目收入；经常预算收入
v 3XM-+Z4 ABSA Asia Limited 南非联合亚洲有限公司
z,^~H absolute change 绝对数值变更
)
< U9 absolute expenditure 实际开支
c>>.>^5 absolute guideline figure 绝对准则数字
1 ^= QIX absolute interest 绝对权益
nu-&vX absolute order of discharge 绝对破产解除令
:E~rve' absolute profit margin 绝对利润幅度
# RU8 yT absolute value 实值；绝对值
m~Q24Z]!'& absolutely vested interest 绝对既得权益
k1zK3I&c_ absorbed cost 已吸收成本；已分摊成本
j4 #uj[A absorption 吸收；分摊；合并
+
Hv 'u absorption rate 吸收率；摊配率；分摊率
^i!6z 2/ ACB Finance Limited 亚洲商业财务有限公司
v0E6i!D/ acceptable form of reciprocity 合理的互惠条件
|K-` acceptable rate 适当利率；适当汇率
|vGHh zZ| acceptance agreement 承兑协议
Pgy[\t 2K acceptance for honour 参加承兑
6W =V8 acceptor 承兑人；接受人；受票人
7C3YVm6g acceptor for honour 参加承兑人
blIM rP% accident insurance 意外保险
'/@wk#, Accident Insurance Association of Hong Kong 香港意外保险公会
k>.8 lc\ accident insurance scheme 意外保险计划
P cU~1m1 accident year basis 意外年度基准
0('ec60u accommodation 通融；贷款
,J !$Q0 e accommodation bill 通融票据；空头票据
/"u37f?[^ accommodation party 汇票代发人
Rq[d\BN0.d account balance 帐户余额；帐户结余
ykP iZK account book 帐簿
uh2_Rzln account collected in advance 预收款项
7 3Jm account current book 往来帐簿
fCJjFL: account of after-acquired property 事后取得的财产报告
[?KGLUmTAI account of defaulter 拖欠帐目
5~ :/%+F0= account payable 应付帐款
B,w
ZI4oi* account payee only [A/C payee only] 只可转帐；存入收款人帐户
O x-eB account receivable 应收帐款
emnT;kJ> account receivable report 应收帐款报表
Pn[oo_)s account statement 结单；帐单；会计财务报表
]SRpMZ account title 帐户名称；会计科目
A 0k?$ko accountant's report 会计师报告
}58MDpOF1 Accountant's Report Rules 会计师报告规则
NM![WvtjW accounting and auditing procedure 会计与审计程序；会计与核数程序
5ct&fjmR_ Accounting Arrangements 《会计安排》
?&~q^t?u accounting basis 会计基础
V8TdtGB.|h accounting by Official Receiver 破产管理署署长呈交的帐目
Tsa]SN14 Accounting Circular 《会计通告》
]6)u$4X6$ accounting class 会计类别
%%uE^nX> accounting date 记帐日期；会计结算日期
1d]F$ > accounting for money 款项核算
NzP71t+ Accounting Officer 会计主任
]FTi2B{}H accounting period 会计报告期；会计期
>5L_t accounting policy 会计政策；会计方针
~qG W9 4 accounting practice 会计惯例
@CL#B98jl accounting principle 会计准则
5Q"w{ n accounting record 会计记录
{o)pwM"@( accounting report 会计报告
^9q#,6 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
C=r2fc~w Accounting Society of China 中国会计学会
Em@:Qm EN accounting statement 会计报表
9iZio3m accounting system 会计制度；会计系统
W_Y8)KxG:L accounting transaction 会计事项；帐务交易
:Q3pP"H,} accounting treatment 会计处理
#m{* ]mY@ accounting year 会计年度
u%) gnj_ accretion 增值；添加
3+>n!8x ;A accrual 应计项目；应累算数目
G,|!&=Pe|E accrual basis 应计制；权责发生制
o1$u;}^ | accrual basis accounting 应计制会计；权责发生制会计
4<F
z![> accrue 应累算；应计
%(lO>4>| accrued benefit 应累算利益
4.jRTL5-oj accrued charges 应计费用
/]xa}{^B accrued cumulative preference share dividend 应累算的累积优先股股息
)XK\[tL accrued expenses 应累算费用
$P0q! accrued interest payable 应付利息；应计未付利息
TI <
x;p accrued interest receivable 应收利息；应计未收利息
NEri{ qxm accrued right 累算权益
Nq6'7'x accruing profit 应累算的利润
x2#JD|0 accumulated fiscal reserve 累积财政储备
p#ar`-vQ accumulated profit 累积利润；滚存溢利
"}fweCBgo accumulated reserve 累积储备
7 D#y accumulation of surplus income 累积收益盈余
iT4*~(p 3 acquired assets 既得资产
b hpku=ov acquisition 收购；购置；取得
UGhEaKH~R acquisition cost 购置成本
[c
8=b,EI acquisition expenses 购置费用
H,X|-B acquisition of 100% interest 收购全部股权
0Lxz?R x]< acquisition of control 取得控制权
uD&B{ c+a acquisition of fixed assets 购置固定资产
=W.}& acquisition of shell “买壳”
qMNW w\k acquisition price 收购价
P)=.D u) act of God 天灾
#lP8/-s^ acting partner 执事合伙人
ZLv/otf:|" active market 买卖活跃的市场；交投畅旺的市场；旺市
vv @m{,7#Y active partner 积极参与的合伙人
nG!<wlY14P active trading 交投活跃
2Kz+COP+ actual circulation 实际流通
xZ9:9/Vg actual cost 实际成本
%7)=k}4 actual expenditure 实际开支；实际支出
p?rlx#M actual income 实际入息；实际收入；实际收益
YNU}R/u6^ actual market 现货市场
\% =\4%: actual price 现货价；实际价格
k k3^m1 actual profit 实际利润
<'I["Um actual quotation 实盘；实际价位；实际报价
:;7I_tb actual year basis 按实际年度计算
.Q*X5Fc actuals 实货
[s {! actuarial investigation 精算调查
St-uE |8 actuarial principle 精算原则
y!77gx?- actuarial report 精算师报告
WVy'f|3; Actuarial Society of Hong Kong 香港精算学会
~hLa n&T actuarial valuation 精算师估值
@dDeOnF actuary 精算师
pFd8p@m_2 ad referendum agreement 暂定协议；有待覆核的协定
"n!yK ad valorem duty 从价税；按值征税
)S)L9('IxT ad valorem duty system 从价税制
tF0jH+7J- ad valorem fee 从价费
B ;1qy[ ad valorem tariff 从价关税
+tqErh?Al additional allowance 额外免税额
85GIEUvH/ additional amount for unexpired risk 未过期风险的额外款额
&[.`xZ( | additional assessable profit 补加应评税利润
H,!xTy"Wh additional assessment 补加评税
AC)
M2; additional commitment 额外承担
jV3PTU additional commitment vote 额外承担拨款
= ^nb+}Nz( additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\c}(rqT additional dependent parent allowance 供养父母额外免税额
dw
bR,K additional provision 额外拨款
Q6@<7E]y additional stamp duty 附加印花税
^"/^)Lb!@M additional tax 补加税罚款；补加税款
zN4OrG 0 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Ic#xz;elM adjudged bankrupt 被裁定破产
JQ&t"`\k adjudicated bankrupt 裁定破产人
6Dq4Q|C adjudication fee 裁定费；评定印花税额手续费；评估契据费
DmiBM6t3N adjudication of bankruptcy 裁定破产；宣告破产
7^q~a(j adjudication of insolvency 裁定无力偿还债务
m|@H`=` d adjusted actual 经调整的实数；调整后的实数
9Eyx Ob adjusted current assets 经调整的流动资产；调整后的流动资产
~?Q sr adjusted figure 经调整的数字；调整后的数额
??rS h Mu adjusted liabilities 经调整的负债；调整后的负债
o%$.8)B9F adjusted loss 经调整的亏损；调整后的亏损
9)q3cjP{< 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
5</$dcG adjusted profit 经调整的利润；调整后的利润
Wy}I"q[~So adjusted surplus 经调整的盈余额；调整后的盈余额
iQwQ5m!d & adjusted value 经调整的价值；调整后的价值
NK_|h % adjustment 调整；修订；理算〔保险〕
<>cS@V5j adjustment centre 调剂中心
(\9`$ adjustment lag 调整过程的时间差距；调整时差
(jgk !
6 adjustment mechanism 调整机制
~&?bU]F adjustment of loss 亏损调整
x *Lt]]A adjustment process 调整过程；调整程序
ff"wg\O4 adjustment range 调整幅度
%@/^UE: administered exchange rate 受管制汇率
J-F".6i5 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
>H2`4]4] administration expenses 行政费用
n| SV)92o1 administration fee 手续费；行政费
RK>Pe3< administration in bankruptcy 破产管理
{4 O f. administration order 遗产管理令
K }V CFV administrator 管理人；遗产管理人
> VG administrator of the estate 遗产管理人
n_8[bkbi admission of debt 债项承认书
XpIiJry!6 admission of proof 接纳债权证明
a&y^ Ps6= advance 放贷款项；垫付款项；预支款项；预付款项
c7Z4u|G advance account 暂支帐目；预付款帐户
Zp_ (vOc advance compensation 预付补偿金
d2
^}ooE advance from shareholder 股东垫款
3^ Y c% advance pending reimbursement 预支以待日后付还
IV QH
p advanced economy 先进经济体系
U2oCSo5:3N advancement 预付；预付财产
Ykbg5Z advances warrant 垫款令
u2 V-V#jS advancing 贷出
*2'8d8>R%] adverse balance 逆差
K"} fD;3 adverse exchange 逆汇
_]Hna <Ly advertisement addressed to shareholders 在报章刊登的致股东通告
g*| j+ <:7 advice for collection 托收通知书
%\As advice of drawing 提款通知书；汇票通知书
\{,TpK. advice of payment 付款通知
m7 =$*1k Advisory Committee [Securities and Futures Commission]
Lpchla$ 谘询委员会〔证券及期货事务监察委员会〕
^[L(kHOGzk Advisory Committee on Diversification 经济多元化谘询委员会
J~Xv R affidavit 誓章；遗产申报誓章
] $ew 5% affidavit of no receipt 述明无收款的誓章
[uq>b|`R G affiliate 联号；联营公司；附属公司
pMc6p0 affiliated company 附属公司；联号；联营公司
THA9OXP affirmation [estate duty] 非宗教式宣誓〔遗产税〕
hG R j affordability 负担能力
XC4Z ,,ah" African Development Bank [AfDB] 非洲开发银行
QFyL2Xes/ after-acquired property 事后取得的财产
mCtS_"W after-hours dealing 市后交易
YdY-Jg Xm after-tax profit 税后盈利；税后利润；税后溢利
)&DAbB!O agency agreement 代理协议
h `fVQN.3 agency expenses 代理机构的开支
CUA @CZ6{ agency fee 代理费
}2A6W%^>] Agency Law 《代理法》
/'O8RU jN agent 代理人；承销人
^
k^y|\UtZ agent of company 公司代理人
97}]@xN= agent's fee 代理人费；经纪费
BxY t*b% aggregate 总计；总数；总体数字
h$>F}n
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! ,J#
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73WSW/^F aggregate at constant price 按固定价格计算的总体数字
o9?@jjqH aggregate demand 总需求
+>w]T\[1~ aggregate gross position 总持仓量
]6&NIz`:, aggregate limit 总限额
\>L,X _DL aggregate of salaries tax 合计薪俸税
r );R/)& aggregate performance 总体表现；总体业绩
/Y Kd [RQ aggregate supply 总体供应
d1/emwH aggregate surplus 总盈余
7*'/E#M aggregate total 整体总额
MfTLa)Rz aggregate value 总值；合计价值
#c!:&9oU aggregated basis 合计基准
Nz{dnV{&x; aggregated net chargeable income 合计应课税入息实额
]n ?x tI aggregation 合并计算；合计；总和
#u<Qc T@ aggregation of incomes of husband and wife 夫妇入息合并计算
od ;-D~ aggregation of property 财产的总和
JuRoeq. agio 差价；贴水
'Pz%c}hJ 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》
]AP1+
&9fN Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
GnV0~? 《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》
<?jd NM Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
93-Y(Xx)bY 《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》
vG&>- Z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
yev ! Nw 《香港政府和大韩民国政府关于相互促进和保护投资协定》
V la,avON agreement for a settlement 授产协议
IS C.~q2 agreement for assignment 转让协议
B.<SC agreement for sale 售卖协议；买卖协议
a(Y'C`x agreement for sale and purchase 买卖协议
NGra/s,9 | agreement for the payment of interest 支付利息协议
~{c ?-qb agreement for the repayment of money 还款协议
]`o5eByo agreement of reinsurance 再保险协议
h#rP]o@ Agricultural Bank of China 中国农业银行
}ze+ tf air passenger departure tax 飞机乘客离境税
XLpP*VH3 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[)H 6`w airport tax 机场税
t@RYJmW alcohol duty 酒精税
St=nf\P&F alienation 让与；让渡；转让
SpH|<L3 alimony 生活费；赡养费
e r"
w{ All Ordinaries Index [AOI] 所有普通股指数
+qxPUfN all risks 全险；综合险
T.q2tC[ bR All Sales Record for Stock Market 《股票市场成交报告》
MsB >3 Allied Capital Resources Limited 新联财务有限公司
N k~} aj all-items index [Consumer Price Index] 总指数〔消费物价指数〕
` ]|X_!J- allocation letter 拨款信件
B|(g? allocation of fund 分配款项；预留款项
a+h $u allocation of profit 利润分配；溢利分配
PN}+LOD<t allocation warrant 拨款令
0V%c%]PH allotment 分配；配股
6 K2 e]r allotment notice 股份配售通知；配股通知
*7Dba5B allotment of shares 股份分配
:I"CQ
C[Z allowable 可获宽免；免税的
E}^V@ :j> allowable business loss 可扣除的营业亏损
k(Yz2 allowable expenses 可扣税的支出
xh6(~'$ allowance 免税额；津贴；备抵；准备金
|9@,ri\'Rg allowance for debts 债项的免税额
0SpB 2>_ allowance for depreciation by wear and tear 耗损折旧免税额
h!"2Ux3!x allowance for funeral expenses 殡殓费的免税额
8K8u|]i allowance for inflation 为通货膨胀而预留的款项；通胀准备金
3 qYGEhxv allowance for repairs and outgoings 修葺及支出方面的免税额
G1:}{a5i_ allowance to debtor 给债务人的津贴
EIi<g2pM( alteration of capital 资本更改
%lK w+D alternate trustee 候补受托人
%zavSm" amalgamation 合并
S :HOlJze ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
,(jJOFf ambit of charges 征税范围；收费范围
{1GJ,['qL amended valuation 经修订的估值
;qx#]Z0 < American Commodities Exchange 美国商品交易所
8&QST!JGSX American Express Bank Limited 美国运通银行
C|{Sj` ,XG American Stock Exchange 美国证券交易所
P jQl(v&O amortization 摊销
:cpj{v;s amount due from banks 存放银行同业的款项
$+e e E amount due from banks abroad 存放海外银行同业的款项
N#w5}It amount due from holding companies 控股公司欠款
pDQ
f(@ M[ amount due from local banks 存放本港银行同业的款项
_S!^=9bJ amount due to banks 银行同业的存款
!0
7jr%-~ amount due to banks abroad 海外银行同业的存款
d[9,J?'OQ amount due to holding companies 控股公司存款
s"L&y <?) amount due to local banks 本港银行同业的存款
.X g.,k W amount due to outport banks 外埠银行同业的存款
>OG189O amount for note issue 发行纸币的款额
w7)pBsI amount of bond 担保契据的款额
0AZ9I!&i amount of consideration 代价款额
l9p
6I amount of contribution 供款数额
=g% L$b<i amount of indebtedness 负债款额
iUKjCq02 amount of principal of the loan 贷款本金额
U#<d",I amount of rates chargeable 应征差饷数额
.[= {Yx0!I amount of share capital 股本额
Po>6I0y amount of sums assured 承保款额
SA, ~q& amount of variation 变动幅度
t@KTiJI
] amount of vote 拨款数额
+Z#=z,.^ amount payable 应付款额
K5>3 amount receivable 应收款额
eAHY/Y! Amsterdam Stock Exchange 阿姆斯特丹证券交易所
/08FV|t X) analysis 分析
HOW<IZ^ ancillary risk 附属风险
BD 6!, annual account 周年帐目；周年帐目报表；年度决算；年结
H`[FC|RYyE annual accounting date 年结日期
KdNo'*;U]_ annual allowance 每年免税额；年积金；年度津贴；年津
WC_.j^s W annual balance 年度余额
pj'gTQ),0 annual disposable income 每年可动用收入
Y;af|?U*6: annual estimates 周年预算
KFM[caKeJO annual fee 年费
q 4BXrEOw annual general meeting 周年大会
'r'=%u$1C annual growth rate 年增率；每年增长率
&o L"AJU annual long-term supplement 长期个案每年补助金
tqZ91QpW annual pensionable emolument 可供计算退休金的年薪
s/1r{;q annual report 年报
88 Pt"[{1 Annual Report on the Consumer Price Index 《消费物价指数年报》
Nr4Fp`b8 annual return 周年报表；周年申报表；每年报税表格
Ff< cY%t Annual Return Rules 《周年报表规则》
g4W$MI annual review of consumer prices 每年消费物价回顾
vc#o(?g annual roll-forward basis 逐年延展方式
mR}8} K]L
annual salary 年薪
)L<.;`g4x annual statement 年度报表；年度决算表
@6UY4vq9 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
I0-1Hr annuitant 年金受益人
Kq 7r+ A annuity 年金
L5hF-Ek!
3 annuity contract 年金合约
NF$6yv9C annuity on human life 人寿年金
%Tp9G Gt antecedent debt 先前的债项
nC:T 0OJv ante-dated cheque 倒填日期支票
^Ks1[xc* ` anticipated expenditure 预期开支
@`.4 "*@M anticipated net profit 预期纯利
Rsx6vF8]5 anticipated revenue 预期收入
&_)P)L anti-inflation measure 反通货膨胀措施
UG vIH m anti-inflationary stance 反通货膨胀立场
k?cX f j& apparent deficit 表面赤字
o!xCM:+J apparent financial solvency 表面偿债能力
}0 ~$^ J apparent partner 表面合伙人
/fQcrd7h application for personal assessment 个人入息课税申请书
e]<Syrk application of fund 资金应用
6O4 *OR<& application to release as liquidator and to destruct the books of accounts and documents
iBE|6+g~Cj 申请免除清盘人职务及毁灭帐簿与文件
4DIU7#GG appointed actuary 委任精算师
AFt- V appointed auditor 委任核数师；委任审计师
V``|<`!gd appointed trustee 委任的受托人
R6~6b&-8 appointer 委任人
PpRS4*nR apportioned pro rata 按比例分摊
G > ~/ apportionment 分配；分摊
5%'ybh)@ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
74_ ?@Z( apportionment formula 分摊方程式
s$y_(oU,D apportionment of estate duty 遗产税的分摊
_ $PeFE2 appraisal 估价；评估
4'faE="1)S appreciable growth 可观增长
`JI p$ appreciable impact 显着影响
9G6)ja?W appreciable increase 可观增长
33` bKKO} appreciation 增值；升值
e`Yj}i*bx] appreciation against other currencies 相对其他货币升值
h ! B{7J appreciation of the exchange value of Hong Kong dollar 港元汇值上升
>A )Sl' appreciation tax 增值税
"t2T* 'j{ appropriation 拨款；拨用；拨付
c{ 'Z.mut appropriation account 拨款帐目
Zl_sbIY Appropriation Bill 拨款法案
mbAzn appropriation-in-aid system 补助拨款办法
~#g c{ C@ approved assets 核准资产
$ #^3>u approved basket stock 认可一篮子证券
e {6wFN approved budget 核准预算
jS,Pu%f R approved charitable donation 认可慈善捐款
c[J 2;"SP approved charitable institution 认可慈善机构
fwpp qIM approved currency 核准货币；认可货币
F,YP Il approved estimates 核准预算
Iq|h1ie
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HX.K{ !5 approved overseas insurer 核准海外保险人
Cq@7oi]W0 approved overseas trust company 核准海外信托公司
%>&~?zrq approved pooled investment fund 核准汇集投资基金
H_g]q approved provident fund scheme 认可公积金计划
:F d1k
Jm approved provision 核准拨款
<mX5VGY9^ approved redeemable share 核准可赎回股份
J
rK{MhO approved regional stock 认可地区性证券
dC <%D'L* approved retirement scheme 认可退休金计划
h5{//0 y approved subordinated loan 核准附属贷款
s?<FS@k arbitrage 套戥；套汇；套利
=Vh]{ y~$ arbitrageur 套戥者；套汇者
7L+Wj }m arbitrary amount 临时款项
*wAX&+); arrangement 措施；安排；协定
E[hSL#0 arrears 欠款
do`'K3a" arrears of pay 欠付薪酬
czw:xG!& arrears of revenue 逾期未收税款；逾期未收的帐项
(,"%fc7<i articles of association 组织章程；组织细则；组织章程细则
Q3=X#FQ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
QeY+imM ascertainment of profit 确定利润
0ytAn+/"x "Asia Clear" “亚洲结算系统”
x~'_;>]r_ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
QM!UMqdj Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
DN9x<%/- Asian Development Fund [ADF] 亚洲发展基金
yO-2.2 h Asian dollar bond 亚洲美元债券
(muJ-~CJk Asian dollar market 亚洲美元市场
^PdD-tY< Asian dollar rate 亚洲美元利率
"P.sK huo Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
02 FLe*zQ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
lC*xyO K asked price 沽盘；喊价；索价；卖方报价
.}E<,T assessable income 应评税入息
.KYs5Qu assessable loss 应评税亏损
pg!mOyn assessable profit 应评税利润
.aL%}`8l? assessable value 应评税值
E; yr 46 assessed profit 估定利润
2w8YtM3+"z assessed value 经评估价值
4 JBfA, assessment 评税；评定；估价；评税单
7<k r|- assessment number 评税编号；估价编号
w2$ L;q assessment of additional tax 补加税评税
2C 0j.Ib assessment of performance 业绩评估；实绩评价
2SC'Z>A Assessor 评税主任
p;[.&o J asset price bubbles 资产价格泡沫
H/f}t w asset-backed securities 具资产保证的证券
,> g( %3C assets accretion 资产增值
PazWMmI assets and liabilities 资产与负债
:z?T /9,C assets betterment statement 资产递增表；资产改进表
zCq6k7u assets lending 实物放款；有抵押贷款
WKr4S<B8mr assets of the company passing on the death 死者去世时转移的公司资产
L9[m/(:y assets pledged as security for liabilities 用作负债抵押的资产
q.: a4w J assets portfolio 资产投资组合
2+|r*2_glo assets price 资产价格
Gj#BG49g2 assets quality 资产质素
)p!")
:'fv assets realization 资产变现
>yyu:dk-; assets refinancing arrangement 资产再集资安排
m Gz'%?zj assets securitization 资产证券化
sS)tSt{C assets situated outside Hong Kong 在香港以外地方的资产
zv1,DnkqF assets stripping 削减资产；拆卖资产
v&sp;%I6 = assets value 资产值
cLp9|y0r assignee 承让人
WnQ'I=E#~ assignment 转让；转让书；转让契
>i Jxq6! assignment of interest 权益转让
?h 7[^sxJ assignment of letters patent and trade mark 专利证书及商标转让
u`L * assignment of property 物业转让；物业转让书
cB;DB) 0P assignment right 转让权
% [,^2s assignor 转让人
d6W&u~ associate 有联系的人；有关连人士；相联者；合伙人；联系人
Ux,dj8=o Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Kd#64NSi$A associate member 附属会员
PH sM)V+ associated body corporate 相联法人团体
NFU=PS$ associated company 相联公司；联属公司
G4F~V' t associated corporation 相联法团
#.j:P# Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9 Up> e 公认会计师公会〔英国〕
Rlr[uU_ Association of Futures Exchange Brokers 香港期货经纪协会
Yk4ah$}%-^ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
xoSBMf association of underwriters 承保人组织
6yaWxpW assumption of control 接管
p8y<:8I assurance 担保；保险；转易；转易书
+'e3YF+' assurance of interest 权益的转易
?s 0")R& at 19XX price 按一九ＸＸ年价格计算
n[-d~ Ce2{ at a discount 按赔价计算；按贴水价格计算；打折扣
B*Q.EKD8s at a premium 按溢价计算；按升水价格计算
a 0FU[*q at call 通知付款；按通知
i;)r|L `V? at constant market price 按固定市价计算
+c'I7b Br at constant price 按固定价格计算
Mf:x9# at cost 按成本计算
F fzY3r+
at current market price 按当时市价计算；按现时市价计算
wRWKem= at current price 按当时价格计算；按现时价格计算
|?fc]dl1] at factor cost 按要素成本计算；按生产要素成本计算
KueI*\ p at money-of-the-day price 按付款当日价格计算
m<9W# at or better 按指定或较佳价位〔买卖指令〕
=66, $~g{ at par 按面值计算；平价
]o8~b- at sight 见票即付
V[| k:($ at the close 按收市盘
-}JRsQ+rgM at the opening 按开市盘
l ce~6} attestation 见证；见证条款
!hPe*pPVV) at-the-money option 平价期权
^q~. 5c| attorney 受权人；受托代表人
j%0 g *YI attornment 新拥有人承认书
RG_)<U/B attributable profit 可归属利润
V> eJ attributable share value 可归属股份价值
E<_+Tc Auckland Stock Exchange 奥克兰证券交易所
!I 8( Y auction 拍卖
$r)nvf`\ auctioneer 拍卖商
Y0OVzp9 b audit 审计；核数
]_)=xF19 Audit Commission 审计署
HPWjNwM Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
X?"Ro`S 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
> cJX'U9 audit review 帐目审查
=>h~<88#5 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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Jux audited account 审计帐目；经审计的帐目
]| =#FFz audited annual account 经审计的周年帐目
v3jx2 Z audited balance sheet 经审计的资产负债表
=HvLuVc auditor 核数师；核数主任；审计师
F9SIC7}uH auditor's certificate 核数师证明书；审计师证明书
j#XU\G auditor's report 核数师报告；审计师报告
(aH_K07 Aussie bond 澳元债券
7<ES&ls_ austerity budget 紧缩预算
q} R" Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
|7T!rnr Australia All Ordinaries Index 澳洲所有普通股票指数
/9yA.W; Australian Dollar [AUD] 澳元
u RNc9 Australian Options Market 澳大利亚期权市场
)@Yr HS4 Australian Securities Commission 澳洲证券事务监察委员会
esEOV$s} Australian Society of Certified Practising Accountants 澳洲执业会计师公会
se H#v Australian Stock Exchange 澳大利亚证券交易所
:!EOg4%i Austrian Schilling [ATS] 奥地利先令
WxLILh authentication 认证；鉴证
]+S.#x`# authority to purchase 委托购买证；委购书
CD0SXNi"zH authorization 认可；核准；授权；授权书
.!t' &e V authorization by direction 指示授权
h:+> =~\ authorization by instruction 指令授权
ZjJEjw authorization by warrant 令状授权
T+/Gz' authorization of unit trust 单位信托的认可
2\!.w^7'^T authorized agent 指定代理人
xH8nn3U authorized capital 法定资本
U `"nX)$ authorized clerk 出市员
L``K. DF authorized dealer 认可交易商
P 3YG:* authorized financial institution 认可财务机构
bs mnh_YRj authorized fund 认可基金
5k}UXRB? authorized fund house 获授权的基金公司；认可基金公司
o' DXd[y authorized institution 认可机构
W,> ;`> authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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6vbII authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
hpym! G authorized insurer 获授权保险人；获认可承保人
MhB kr{8 authorized investment 特准投资项目
s.I=H^ T authorized person 获授权人
f;% 4O' authorized representative 获授权代表
m[u
6<C authorized share capital 法定股本
S,v9\wN. automated quotation system 自动报价系统
NC2PW+ ( Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
`ml;#n,* 自动交易系统〔香港期货交易所有限公司〕
P z +8u&~p automatic adjustment mechanism 自动调整机制
I|$_[ Sw automatic adjustment system 自动调整系统
[H)p#x Automatic Clearing House 自动票据交换所
\9BIRY ` automatic exchange rates accumulation system 自动化汇率累集系统
_hLM\L Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
'u.`!w '|L automatic teller machine [ATM] 自动柜员机
b_=k"d autopay 自动转帐
S ?=2GY available assets 可用资产
uoKC+8GA available fiscal reserve 现存财政储备
{ l LUZM available profit 可用利润
U=%S6uL\bx Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
fr\UX }o average 平均；平均数；海损
@,sg^KB average basic salary 平均基本薪金
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B^*YCo7( average consumer expenditure 平均消费开支；一般消费开支
4 ITSDx average cost 平均成本
15gI-Qb average cost of land production 增辟土地平均成本
JWrvAM$O average daily turnover 平均每日成交额
+B '9!t4 2 average daily wage rate 平均每日工资率
F:M3^I average expenditure pattern 平均开支模式
gzHjD-g-< average growth rate 平均增长率
s\Cl3 average net fixed assets 固定资产平均净值
]}G (@9 average of relatives 相对价格平均数
/^0Hi4+\ average price 平均价格
J]|-.Wv1 average propensity to consume 平均消费倾向；一般消费倾向
4aZsz,= average propensity to save 平均储蓄倾向；一般储蓄倾向
37!}8 average rate 平均率
-]PW\}w1 average revenue 平均收入；平均收益
+3t (kQ average stock 平均库存；平均存货
M d_\9G .e average yearly rent 平均年租
G(4:yK0 avoidance of double taxation 避免双重课税
Q_1EAxt avoidance of tax 避税
