A:
/'oo;e A share Ａ股；甲类股份
Q'U! abatement of tax 减税；减扣免税额
R1JD { ABN AMRO Bank N.V. 荷兰银行
~v&Q\ >' above-the-line expenditure 线上项目支出；经常预算支出
B\D)21Ik}% above-the-line receipt 线上项目收入；经常预算收入
XK~ HfA? ABSA Asia Limited 南非联合亚洲有限公司
USART}Us4 absolute change 绝对数值变更
jR\p YRK absolute expenditure 实际开支
,'C*? mms absolute guideline figure 绝对准则数字
9@qkj
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o0AT & <K absolute order of discharge 绝对破产解除令
OGEe8Z9Jt absolute profit margin 绝对利润幅度
L%[>z'Zp absolute value 实值；绝对值
=" G2I\ absolutely vested interest 绝对既得权益
7j|CWurvq absorbed cost 已吸收成本；已分摊成本
i&(1 <S>P absorption 吸收；分摊；合并
L0VZ>!*o absorption rate 吸收率；摊配率；分摊率
H8g 6ZCU~ ACB Finance Limited 亚洲商业财务有限公司
.Z]hS7t acceptable form of reciprocity 合理的互惠条件
;u`8pF!_eE acceptable rate 适当利率；适当汇率
!,$K;L acceptance agreement 承兑协议
Bor_(eL^ acceptance for honour 参加承兑
RaLV@ >jPm acceptor 承兑人；接受人；受票人
)Q9Qo)D T acceptor for honour 参加承兑人
o(}%b8 K accident insurance 意外保险
8(ZQM01; Accident Insurance Association of Hong Kong 香港意外保险公会
kjQW9QJ< accident insurance scheme 意外保险计划
&qY]W=9uK accident year basis 意外年度基准
a i d1eF accommodation 通融；贷款
Q~.t8g/ accommodation bill 通融票据；空头票据
w\[l4|g ` accommodation party 汇票代发人
x+~!M:fAc9 account balance 帐户余额；帐户结余
P,zQl; account book 帐簿
/7#MJH5b6 account collected in advance 预收款项
T!?tyW account current book 往来帐簿
XR VZU~ZV account of after-acquired property 事后取得的财产报告
?(zCv9Pg account of defaulter 拖欠帐目
z 3[J
sE% account payable 应付帐款
1tO96t^d% account payee only [A/C payee only] 只可转帐；存入收款人帐户
v? 8i;[ account receivable 应收帐款
6wT ])84 account receivable report 应收帐款报表
/\Cf*cJ account statement 结单；帐单；会计财务报表
;k0Jl0[} account title 帐户名称；会计科目
.dYv.[?hL accountant's report 会计师报告
5{W Aw ! Accountant's Report Rules 会计师报告规则
h#Rza-?"\ accounting and auditing procedure 会计与审计程序；会计与核数程序
hrJ(] [8 Accounting Arrangements 《会计安排》
Yt =) =n accounting basis 会计基础
t<c7%i#Od accounting by Official Receiver 破产管理署署长呈交的帐目
ObZhQ.& Accounting Circular 《会计通告》
RFsUb:%V7- accounting class 会计类别
q'trd};xR accounting date 记帐日期；会计结算日期
^?]-Q*w3Qs accounting for money 款项核算
a/s5Oit2'X Accounting Officer 会计主任
&k vmLO I accounting period 会计报告期；会计期
vx7=I\1 accounting policy 会计政策；会计方针
ic}TiTK accounting practice 会计惯例
o6w8Y/VPu accounting principle 会计准则
zrSYLG accounting record 会计记录
L[: A U e accounting report 会计报告
Y>C0 5?> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
\ ^pc"?Rc Accounting Society of China 中国会计学会
dYOY8r/ accounting statement 会计报表
)^P54_2
accounting system 会计制度；会计系统
k8J zey]X accounting transaction 会计事项；帐务交易
oM>UIDCY_v accounting treatment 会计处理
{m3#1iV9 accounting year 会计年度
J:'_S `J accretion 增值；添加
C(h<s
e? accrual 应计项目；应累算数目
i@D4bd9lR accrual basis 应计制；权责发生制
m< #^c?u accrual basis accounting 应计制会计；权责发生制会计
atd;)o0*0 accrue 应累算；应计
G3y8M |: accrued benefit 应累算利益
]7TOA$Q accrued charges 应计费用
UsA fZg8 accrued cumulative preference share dividend 应累算的累积优先股股息
;:oX e*d accrued expenses 应累算费用
&'zc2 accrued interest payable 应付利息；应计未付利息
t%e<]2 -8 accrued interest receivable 应收利息；应计未收利息
I*N v|HST accrued right 累算权益
f
tl$P[T accruing profit 应累算的利润
K@:o mT accumulated fiscal reserve 累积财政储备
IP {$lC accumulated profit 累积利润；滚存溢利
>h:'Z*9 accumulated reserve 累积储备
^uG^>Om* accumulation of surplus income 累积收益盈余
]Ue
aXwaU acquired assets 既得资产
]8"U)fzmc. acquisition 收购；购置；取得
}'}n~cA.{ acquisition cost 购置成本
aeNbZpFQ acquisition expenses 购置费用
c zT2f acquisition of 100% interest 收购全部股权
bb jEQby acquisition of control 取得控制权
o,?G( acquisition of fixed assets 购置固定资产
OqRRf acquisition of shell “买壳”
]zAwKuIK acquisition price 收购价
7l/ZRz }1 act of God 天灾
>}+R+''nR acting partner 执事合伙人
dPpJDY0 active market 买卖活跃的市场；交投畅旺的市场；旺市
[\eVX`it active partner 积极参与的合伙人
mA.,.< xE@ active trading 交投活跃
6~jAh@- actual circulation 实际流通
1_!?wMo:f actual cost 实际成本
#Vmf
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V'RbTFb9Z actual income 实际入息；实际收入；实际收益
m rsmul{ actual market 现货市场
}pf|GdL actual price 现货价；实际价格
pl[@U<8aw actual profit 实际利润
F
=*4] O actual quotation 实盘；实际价位；实际报价
}%PK %/ zI actual year basis 按实际年度计算
o_b3G actuals 实货
|ssl0/nk actuarial investigation 精算调查
>r\GB#\5 actuarial principle 精算原则
mT -[I<
actuarial report 精算师报告
$aU.M 3
Actuarial Society of Hong Kong 香港精算学会
JvvN>bg actuarial valuation 精算师估值
j[R. UB3J actuary 精算师
S[7^#O.) ad referendum agreement 暂定协议；有待覆核的协定
tw.GBR ad valorem duty 从价税；按值征税
*aS+XnT/ ad valorem duty system 从价税制
jTg~]PQ^ ad valorem fee 从价费
5_](N$$ ad valorem tariff 从价关税
~Gh7i>n* additional allowance 额外免税额
1anh@T. additional amount for unexpired risk 未过期风险的额外款额
479X5Cl additional assessable profit 补加应评税利润
M?My+ o T additional assessment 补加评税
2 z#S| $ additional commitment 额外承担
cNwH Y
Z' additional commitment vote 额外承担拨款
~@6l7H6{ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
}[lP^Qs additional dependent parent allowance 供养父母额外免税额
W 2[]m>; additional provision 额外拨款
gjz-CY.hz additional stamp duty 附加印花税
_()1 "5{ additional tax 补加税罚款；补加税款
g-UCvY
I Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
hQY`7m>L adjudged bankrupt 被裁定破产
`V<jt5TS adjudicated bankrupt 裁定破产人
gd7r9yV adjudication fee 裁定费；评定印花税额手续费；评估契据费
_#r00Ze adjudication of bankruptcy 裁定破产；宣告破产
@.i#uMWF` adjudication of insolvency 裁定无力偿还债务
OE0G*`m adjusted actual 经调整的实数；调整后的实数
'@@!lV adjusted current assets 经调整的流动资产；调整后的流动资产
$+n6V2^K)7 adjusted figure 经调整的数字；调整后的数额
`) cH(Rj adjusted liabilities 经调整的负债；调整后的负债
iSoQ1#MP)2 adjusted loss 经调整的亏损；调整后的亏损
XKws_ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
vOz1 & |;D adjusted profit 经调整的利润；调整后的利润
Z|x|8 !D adjusted surplus 经调整的盈余额；调整后的盈余额
,m]5j _< } adjusted value 经调整的价值；调整后的价值
Bf #cBI adjustment 调整；修订；理算〔保险〕
R3a}YwJFXF adjustment centre 调剂中心
^Y+C!I adjustment lag 调整过程的时间差距；调整时差
* {+ {h;p adjustment mechanism 调整机制
#O;JV} y adjustment of loss 亏损调整
rq!*unJ adjustment process 调整过程；调整程序
(&Lt &i _ adjustment range 调整幅度
! #!
MTk administered exchange rate 受管制汇率
6YNL 4H E? Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
qF `6l( administration expenses 行政费用
=z" +)N administration fee 手续费；行政费
j Zkc
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NNbdP;=:u administration order 遗产管理令
6(-s@{ administrator 管理人；遗产管理人
gELG/6l administrator of the estate 遗产管理人
`?N0?; admission of debt 债项承认书
m }HaJ admission of proof 接纳债权证明
P33xt~ advance 放贷款项；垫付款项；预支款项；预付款项
=c*l!."0 advance account 暂支帐目；预付款帐户
>L!c} Ku advance compensation 预付补偿金
_9 '_w& advance from shareholder 股东垫款
v
;}s`P\" advance pending reimbursement 预支以待日后付还
EZ|v,1`e advanced economy 先进经济体系
pk.\IKl G] advancement 预付；预付财产
^5Lk}<utw advances warrant 垫款令
51y"#\7 advancing 贷出
8aW El% adverse balance 逆差
h
':Z F adverse exchange 逆汇
lTq"j?#E]m advertisement addressed to shareholders 在报章刊登的致股东通告
300w\9fn& advice for collection 托收通知书
kUS]g
r~i advice of drawing 提款通知书；汇票通知书
`q<W %'Tb$ advice of payment 付款通知
U7 D!w$4 Advisory Committee [Securities and Futures Commission]
&5R|{',(Y 谘询委员会〔证券及期货事务监察委员会〕
'n,V*9 Advisory Committee on Diversification 经济多元化谘询委员会
bz#]>RD affidavit 誓章；遗产申报誓章
=iKl<CqI$E affidavit of no receipt 述明无收款的誓章
cXqYO|3/M affiliate 联号；联营公司；附属公司
C[
mTVxd affiliated company 附属公司；联号；联营公司
KsOWTq"uj affirmation [estate duty] 非宗教式宣誓〔遗产税〕
+Z|3[#W affordability 负担能力
v
'+]T= African Development Bank [AfDB] 非洲开发银行
%2 zmc%]r after-acquired property 事后取得的财产
gHstdp_3 after-hours dealing 市后交易
9ZJ 8QH after-tax profit 税后盈利；税后利润；税后溢利
\z0HH Cn'" agency agreement 代理协议
zX&SnT1~ agency expenses 代理机构的开支
?BfE*I$\h agency fee 代理费
(V jU ,'h Agency Law 《代理法》
`2@.%s1o= agent 代理人；承销人
R'tKJ_VI agent of company 公司代理人
r niM[7K agent's fee 代理人费；经纪费
2NMs-Zs aggregate 总计；总数；总体数字
%k1P yv;] aggregate amount 总款额；总额
u>"0 >U
aggregate assets and liabilities 总体资产与负债
K$M+"#./ aggregate at constant price 按固定价格计算的总体数字
mvZ# FF1,J aggregate demand 总需求
s< FBr, aggregate gross position 总持仓量
l^Rb%?4Z aggregate limit 总限额
LQ# E+id& aggregate of salaries tax 合计薪俸税
kzRJzJq uP aggregate performance 总体表现；总体业绩
I 8
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s4"Os gP+ aggregate surplus 总盈余
-<6?ISF2 aggregate total 整体总额
{k) gDJU aggregate value 总值；合计价值
.N
qXdari aggregated basis 合计基准
H T Or aggregated net chargeable income 合计应课税入息实额
&2`p #riAS aggregation 合并计算；合计；总和
(\{k-2t*^ aggregation of incomes of husband and wife 夫妇入息合并计算
/qX?ca1_4^ aggregation of property 财产的总和
V|_
h[hXE agio 差价；贴水
O[C4x q 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》
^E.L8 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
!o /=,ZIx 《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》
Eu`|8# [ W Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
r!2U #rz 《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》
w]0@V}}u$o Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2aM7zP[Z 《香港政府和大韩民国政府关于相互促进和保护投资协定》
| ] *3En: agreement for a settlement 授产协议
R2Fjv@Egk agreement for assignment 转让协议
@m#OhERv agreement for sale 售卖协议；买卖协议
=+!l8o&o, agreement for sale and purchase 买卖协议
3OZPy|".ax agreement for the payment of interest 支付利息协议
K] (*l"'U5 agreement for the repayment of money 还款协议
1g{Pe`G, agreement of reinsurance 再保险协议
C}RO'_Pq Agricultural Bank of China 中国农业银行
3x0t[{l air passenger departure tax 飞机乘客离境税
IFp%T a Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{6zNCO airport tax 机场税
g F*AS(9 alcohol duty 酒精税
/ D&&7;jJ alienation 让与；让渡；转让
hF,|()E[ alimony 生活费；赡养费
5.9<g>C All Ordinaries Index [AOI] 所有普通股指数
XVN`J]XHk all risks 全险；综合险
U-I,Q+[C[^ All Sales Record for Stock Market 《股票市场成交报告》
?Afe } Allied Capital Resources Limited 新联财务有限公司
"0An'7'm all-items index [Consumer Price Index] 总指数〔消费物价指数〕
VLez<Id9( allocation letter 拨款信件
-r={P _E6 allocation of fund 分配款项；预留款项
X/,) KTo7 allocation of profit 利润分配；溢利分配
}4A] x`3 allocation warrant 拨款令
qSc-V `* allotment 分配；配股
ef7{D
P allotment notice 股份配售通知；配股通知
x=oV!x allotment of shares 股份分配
0ra'H/>Ly allowable 可获宽免；免税的
gw]%:
WeH allowable business loss 可扣除的营业亏损
N ,Eap KG allowable expenses 可扣税的支出
mn/)_1', allowance 免税额；津贴；备抵；准备金
+i &<`ov allowance for debts 债项的免税额
Q 7_5 allowance for depreciation by wear and tear 耗损折旧免税额
3f[Yk# " allowance for funeral expenses 殡殓费的免税额
.S/ 5kL ul allowance for inflation 为通货膨胀而预留的款项；通胀准备金
o.{W_k/n allowance for repairs and outgoings 修葺及支出方面的免税额
D:1@1Jr allowance to debtor 给债务人的津贴
= & bI- alteration of capital 资本更改
&
o 5x alternate trustee 候补受托人
5 #K*75> amalgamation 合并
M ^o_='\bE ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
SiLW[JXd ambit of charges 征税范围；收费范围
DiFY VR<@ amended valuation 经修订的估值
}KI/fh American Commodities Exchange 美国商品交易所
. <"XE 7 American Express Bank Limited 美国运通银行
=nhY;pY3u American Stock Exchange 美国证券交易所
[ 7Lr" amortization 摊销
dHc\M|HCC amount due from banks 存放银行同业的款项
+OE !Uqnt amount due from banks abroad 存放海外银行同业的款项
94"+l@K amount due from holding companies 控股公司欠款
.AfZ5s]/F amount due from local banks 存放本港银行同业的款项
c FUD$ mp amount due to banks 银行同业的存款
ngo> ^9/8 amount due to banks abroad 海外银行同业的存款
n)e 2? amount due to holding companies 控股公司存款
LhJUoX amount due to local banks 本港银行同业的存款
srGOIK . amount due to outport banks 外埠银行同业的存款
)}ev;37<C
amount for note issue 发行纸币的款额
g #J` 7n amount of bond 担保契据的款额
PI9,*rOy amount of consideration 代价款额
UM oj9/- amount of contribution 供款数额
#-0e0 amount of indebtedness 负债款额
{R}F4 k amount of principal of the loan 贷款本金额
DB/~Z amount of rates chargeable 应征差饷数额
mmTpF]t
?` amount of share capital 股本额
7 Sx|n}a-3 amount of sums assured 承保款额
z'YWomfZm amount of variation 变动幅度
,;$OaJFT amount of vote 拨款数额
p
F-Lz<V amount payable 应付款额
1q6)R/P amount receivable 应收款额
v K',!1]y Amsterdam Stock Exchange 阿姆斯特丹证券交易所
H; /do-W[ analysis 分析
Mo g >W&U ancillary risk 附属风险
[,o:nry'a annual account 周年帐目；周年帐目报表；年度决算；年结
,Z
q:na annual accounting date 年结日期
R}nvSerVb annual allowance 每年免税额；年积金；年度津贴；年津
0*gvHVd/l annual balance 年度余额
r9[S%Def annual disposable income 每年可动用收入
Z`Y&cK sn annual estimates 周年预算
,md_eGF annual fee 年费
!eW1d0n'+f annual general meeting 周年大会
K: ,V>DL annual growth rate 年增率；每年增长率
xf YKUOp / annual long-term supplement 长期个案每年补助金
"q=Cye annual pensionable emolument 可供计算退休金的年薪
7v5]% %E/ annual report 年报
3l{V:x!9@ Annual Report on the Consumer Price Index 《消费物价指数年报》
${f< } annual return 周年报表；周年申报表；每年报税表格
d^ C@5Pd
< Annual Return Rules 《周年报表规则》
[wGj?M} annual review of consumer prices 每年消费物价回顾
%K6veB{M annual roll-forward basis 逐年延展方式
c1#0o) q*7 annual salary 年薪
Xw?D N*`L annual statement 年度报表；年度决算表
nK>CPqB^( Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
YX$( Sc3.6 annuitant 年金受益人
)~
( *q annuity 年金
_@DOH2 lXJ annuity contract 年金合约
B=|R?t (* annuity on human life 人寿年金
w*F[[*j@. antecedent debt 先前的债项
Qg4D*r\|@ ante-dated cheque 倒填日期支票
y )QLR<wf anticipated expenditure 预期开支
`YNzcn0x anticipated net profit 预期纯利
Sdu\4;( anticipated revenue 预期收入
#])"1f k anti-inflation measure 反通货膨胀措施
z`{sD] anti-inflationary stance 反通货膨胀立场
`3;EJDEdbi apparent deficit 表面赤字
_Mw3>GNl apparent financial solvency 表面偿债能力
D2$ 9$xeR apparent partner 表面合伙人
UB$}`39@ application for personal assessment 个人入息课税申请书
j-<-!jTd
application of fund 资金应用
O _FB^BB application to release as liquidator and to destruct the books of accounts and documents
Nk'<*;e 申请免除清盘人职务及毁灭帐簿与文件
4MgN appointed actuary 委任精算师
5vx 4F f appointed auditor 委任核数师；委任审计师
msl.{ appointed trustee 委任的受托人
W A/dt2D| appointer 委任人
A @A8xn% apportioned pro rata 按比例分摊
;u BGB
h< apportionment 分配；分摊
w 1/QnV Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
oD2:1 9M@p apportionment formula 分摊方程式
_{[6hf4p apportionment of estate duty 遗产税的分摊
x[ 0T$ appraisal 估价；评估
nWd!ovd appreciable growth 可观增长
htBA.eQ appreciable impact 显着影响
dyQ7@K.E appreciable increase 可观增长
k 2 }DBVu1 appreciation 增值；升值
G6G Bqp6| appreciation against other currencies 相对其他货币升值
Z/Rp?Jz\j/ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
DbMVbgz<e appreciation tax 增值税
V]H(;+^P appropriation 拨款；拨用；拨付
.?Eb{W)^br appropriation account 拨款帐目
ynI e4b Appropriation Bill 拨款法案
] A5F}wV4 appropriation-in-aid system 补助拨款办法
ha
:l-<a approved assets 核准资产
= pL$*` ]? approved basket stock 认可一篮子证券
Nq8ON!<< approved budget 核准预算
(TZK~+]@sb approved charitable donation 认可慈善捐款
"qmSwdM approved charitable institution 认可慈善机构
*C_A(n5"V approved currency 核准货币；认可货币
mskG2mA approved estimates 核准预算
4.O) /0sU approved estimates of expenditure 核准开支预算
X ZE(& (s approved overseas insurer 核准海外保险人
G5} _NS/ approved overseas trust company 核准海外信托公司
TU|#Pz7n-Z approved pooled investment fund 核准汇集投资基金
Kb; *"@LX approved provident fund scheme 认可公积金计划
WtO jPW approved provision 核准拨款
g}_2T\$k approved redeemable share 核准可赎回股份
% 1 ?t)Bg approved regional stock 认可地区性证券
Z(MZbzY7Hq approved retirement scheme 认可退休金计划
CFpBosoFt^ approved subordinated loan 核准附属贷款
j.=:S; arbitrage 套戥；套汇；套利
9Yt|Wj arbitrageur 套戥者；套汇者
'2lV(>" arbitrary amount 临时款项
pDS[ecx arrangement 措施；安排；协定
iw )gNQ%z4 arrears 欠款
!>4 8`o ^ arrears of pay 欠付薪酬
6z\!lOVjb arrears of revenue 逾期未收税款；逾期未收的帐项
a 0SZw articles of association 组织章程；组织细则；组织章程细则
" MnWd BS Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
}&0LoW/ ascertainment of profit 确定利润
RY;V@\pRY+ "Asia Clear" “亚洲结算系统”
,Fn;* Asia Commercial Bank Ltd. 亚洲商业银行有限公司
[2@:jLth= Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
IdmP!(u Asian Development Fund [ADF] 亚洲发展基金
![z2]L+TB Asian dollar bond 亚洲美元债券
R27'00(Z0 Asian dollar market 亚洲美元市场
`l|Oj$ Asian dollar rate 亚洲美元利率
oCT,v 0+4O Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
c=v016r\ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
$ }/tlA&e asked price 沽盘；喊价；索价；卖方报价
7Z>vQ f B assessable income 应评税入息
>CvhTrPI assessable loss 应评税亏损
byM%D$ R assessable profit 应评税利润
P^te assessable value 应评税值
f , e]jw@ assessed profit 估定利润
vHi%UaD-y assessed value 经评估价值
]
(e ,J assessment 评税；评定；估价；评税单
vu(
5 s assessment number 评税编号；估价编号
A@?0( assessment of additional tax 补加税评税
@b(@`yz.a assessment of performance 业绩评估；实绩评价
wDvu2iC= Assessor 评税主任
DOWWG!mx asset price bubbles 资产价格泡沫
q0ktABB asset-backed securities 具资产保证的证券
gS FZ>v*6 assets accretion 资产增值
8F[ ];LF> assets and liabilities 资产与负债
Y -it3q'Z assets betterment statement 资产递增表；资产改进表
I~l
qg assets lending 实物放款；有抵押贷款
sc*R:" assets of the company passing on the death 死者去世时转移的公司资产
'Xik2PaO assets pledged as security for liabilities 用作负债抵押的资产
h,\{s_b assets portfolio 资产投资组合
-r *|N.5c assets price 资产价格
[8'?G5/n assets quality 资产质素
-mO#HZ Iq assets realization 资产变现
d/
Lz" assets refinancing arrangement 资产再集资安排
5( <O?#P assets securitization 资产证券化
{IOc'W-C#2 assets situated outside Hong Kong 在香港以外地方的资产
-nGcm"'6F assets stripping 削减资产；拆卖资产
=-^A;AO( assets value 资产值
x-i,v"8 assignee 承让人
Noj*K6 assignment 转让；转让书；转让契
nmpc<&<< assignment of interest 权益转让
7rD 8 assignment of letters patent and trade mark 专利证书及商标转让
#M!u'; bZ assignment of property 物业转让；物业转让书
4q .;\n assignment right 转让权
_|e&zr assignor 转让人
+.Vh<:? associate 有联系的人；有关连人士；相联者；合伙人；联系人
<y7{bk~i Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
db 99S associate member 附属会员
>_j(uw?u associated body corporate 相联法人团体
[W
)%0lx associated company 相联公司；联属公司
3$"V,_TBZ associated corporation 相联法团
G$,s. MSf Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ZV{C9S & 公认会计师公会〔英国〕
C]b:#S ${ Association of Futures Exchange Brokers 香港期货经纪协会
du$lS':` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
7 7bwYKIn association of underwriters 承保人组织
2S_u/32]W assumption of control 接管
4 A+g-{d assurance 担保；保险；转易；转易书
4D& L]eJ assurance of interest 权益的转易
Sfe[z=7S at 19XX price 按一九ＸＸ年价格计算
$7YZ;=~B at a discount 按赔价计算；按贴水价格计算；打折扣
gw)z*3]~s at a premium 按溢价计算；按升水价格计算
6wpW!SWD at call 通知付款；按通知
#~p ;s> at constant market price 按固定市价计算
k2Cq 9kQ q at constant price 按固定价格计算
XoD :gf
at cost 按成本计算
^?{&v19m at current market price 按当时市价计算；按现时市价计算
B-g- T>8 at current price 按当时价格计算；按现时价格计算
4-
QlIIf at factor cost 按要素成本计算；按生产要素成本计算
{aA 6 b at money-of-the-day price 按付款当日价格计算
<,$*(dX)( at or better 按指定或较佳价位〔买卖指令〕
!,ODczWvh at par 按面值计算；平价
<Y6Vfee,& at sight 见票即付
-aBhN~ at the close 按收市盘
_wX T9`|3 at the opening 按开市盘
}V ]*FCpQ attestation 见证；见证条款
L4^/ O29 at-the-money option 平价期权
i\lvxbp attorney 受权人；受托代表人
?5't1219 attornment 新拥有人承认书
50 w$PW attributable profit 可归属利润
qt.4dTd:_ attributable share value 可归属股份价值
cEf"m ?w Auckland Stock Exchange 奥克兰证券交易所
;G`]`=s#Lq auction 拍卖
H,
3Bf auctioneer 拍卖商
u$tst_y- audit 审计；核数
gZ&4b'XS, Audit Commission 审计署
^0"^ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
W'"hjQ_ 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〕
uP l7u 1c audit review 帐目审查
m > + Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
x
.@O]}UH audited account 审计帐目；经审计的帐目
z~f; }`0 audited annual account 经审计的周年帐目
xJw "
8V< audited balance sheet 经审计的资产负债表
3B;Gm<fJ9N auditor 核数师；核数主任；审计师
l\0PwD auditor's certificate 核数师证明书；审计师证明书
: F3UJ[V auditor's report 核数师报告；审计师报告
k YCm5g3u Aussie bond 澳元债券
V=fu[#<@Ig austerity budget 紧缩预算
%@ %rdrZ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@|;[
;:h@ Australia All Ordinaries Index 澳洲所有普通股票指数
+o3n%( ^~ Australian Dollar [AUD] 澳元
{8mJ<b>VA Australian Options Market 澳大利亚期权市场
}WJX Q@ Australian Securities Commission 澳洲证券事务监察委员会
T $ mT; k Australian Society of Certified Practising Accountants 澳洲执业会计师公会
N @_ y<7#C Australian Stock Exchange 澳大利亚证券交易所
& LI q? Austrian Schilling [ATS] 奥地利先令
*CGHp8 authentication 认证；鉴证
xj33g6S authority to purchase 委托购买证；委购书
d_(;sW"I authorization 认可；核准；授权；授权书
<zY#qFQ2 authorization by direction 指示授权
V|A.M-XLv4 authorization by instruction 指令授权
c61 1& authorization by warrant 令状授权
xuHP4$<h3 authorization of unit trust 单位信托的认可
= mQY%l authorized agent 指定代理人
b&A/S$* authorized capital 法定资本
Vel(+HS authorized clerk 出市员
?VxQ&^| authorized dealer 认可交易商
c\[ &IlM authorized financial institution 认可财务机构
l9/}fMi authorized fund 认可基金
cq]0|\ Vz authorized fund house 获授权的基金公司；认可基金公司
OLF6["0 Rn authorized institution 认可机构
#k<l 5x` authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{R(/Usg!= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
A ' ![*O authorized insurer 获授权保险人；获认可承保人
fN{wP,jI authorized investment 特准投资项目
aPe*@py3T authorized person 获授权人
O:+y/c authorized representative 获授权代表
/(||9\; authorized share capital 法定股本
^xk4HF automated quotation system 自动报价系统
;s~xS*(C Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ZwxEcs+UM 自动交易系统〔香港期货交易所有限公司〕
B ^M
L}$ automatic adjustment mechanism 自动调整机制
R4)l4rnO automatic adjustment system 自动调整系统
6`7`herE} Automatic Clearing House 自动票据交换所
_ \+0e:Ae automatic exchange rates accumulation system 自动化汇率累集系统
CBdr 1 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
K~]Xx~F automatic teller machine [ATM] 自动柜员机
9*JxP%8T~X autopay 自动转帐
fFC9:9< available assets 可用资产
aiX4;'$x! available fiscal reserve 现存财政储备
f dJg7r* available profit 可用利润
08@4u
L Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
- A}$5/ average 平均；平均数；海损
Yrf?|, average basic salary 平均基本薪金
4]zn,g?& average consumer expenditure 平均消费开支；一般消费开支
902A,*qq average cost 平均成本
r#j3O }(n average cost of land production 增辟土地平均成本
cMtUb average daily turnover 平均每日成交额
QHXpX9 average daily wage rate 平均每日工资率
_eQ-'") average expenditure pattern 平均开支模式
b* n#XTV average growth rate 平均增长率
H9_>a->
)~ average net fixed assets 固定资产平均净值
wBI:}N@. average of relatives 相对价格平均数
IN;!s#cl: average price 平均价格
UC`sq-n average propensity to consume 平均消费倾向；一般消费倾向
?3LV$S)U average propensity to save 平均储蓄倾向；一般储蓄倾向
uFuH/(}K [ average rate 平均率
Pvv7|AV
average revenue 平均收入；平均收益
mGwJ>'+d average stock 平均库存；平均存货
`nII@ ! average yearly rent 平均年租
K\RMX?YsP avoidance of double taxation 避免双重课税
V/\`: avoidance of tax 避税
