A:
+p<R'/ A share Ａ股；甲类股份
#$C]0]| abatement of tax 减税；减扣免税额
gH) B`
@ ABN AMRO Bank N.V. 荷兰银行
$uB(@Ft. above-the-line expenditure 线上项目支出；经常预算支出
CyDf[C)= above-the-line receipt 线上项目收入；经常预算收入
lfeWtzOf ABSA Asia Limited 南非联合亚洲有限公司
4EbiCSo absolute change 绝对数值变更
^Es)?>eah absolute expenditure 实际开支
<OfzE5 absolute guideline figure 绝对准则数字
c7!`d .{90 absolute interest 绝对权益
Cbvl( ( absolute order of discharge 绝对破产解除令
A0u:Fm{E absolute profit margin 绝对利润幅度
8\
;G+ absolute value 实值；绝对值
eaP$/U
D? absolutely vested interest 绝对既得权益
gc[J.[ absorbed cost 已吸收成本；已分摊成本
u CS absorption 吸收；分摊；合并
B4&pBiG&f6 absorption rate 吸收率；摊配率；分摊率
pAmI ]( ACB Finance Limited 亚洲商业财务有限公司
u$p| hd
d acceptable form of reciprocity 合理的互惠条件
gdY/RD xn: acceptable rate 适当利率；适当汇率
DC7}Xly( acceptance agreement 承兑协议
=U`c
}dhS acceptance for honour 参加承兑
>g0@ Bk acceptor 承兑人；接受人；受票人
'X< u G
x acceptor for honour 参加承兑人
U2n Rgd accident insurance 意外保险
3g:+ p
Accident Insurance Association of Hong Kong 香港意外保险公会
< r3n?w8 accident insurance scheme 意外保险计划
x99
Oq! accident year basis 意外年度基准
^V]DY!@k3_ accommodation 通融；贷款
} AYSQ~: accommodation bill 通融票据；空头票据
7Q}@L1A9F, accommodation party 汇票代发人
F|{?GV%hF account balance 帐户余额；帐户结余
5B/\vLHg4 account book 帐簿
08jQ q# account collected in advance 预收款项
1A.\Ao account current book 往来帐簿
B4O a7$M/U account of after-acquired property 事后取得的财产报告
o?+e _n= account of defaulter 拖欠帐目
&\[J account payable 应付帐款
.]c:Zt}P account payee only [A/C payee only] 只可转帐；存入收款人帐户
*3($ s_r> account receivable 应收帐款
)/N! {`.9 account receivable report 应收帐款报表
Mg/2 w account statement 结单；帐单；会计财务报表
bA,D] account title 帐户名称；会计科目
x[6 Bc accountant's report 会计师报告
N6%q%7F.: Accountant's Report Rules 会计师报告规则
4 jro4B` accounting and auditing procedure 会计与审计程序；会计与核数程序
)E 2Lf ] Accounting Arrangements 《会计安排》
&r! >2$B\ accounting basis 会计基础
/*HS Ajv accounting by Official Receiver 破产管理署署长呈交的帐目
H9!*DA<W Accounting Circular 《会计通告》
^IkMRlJh% accounting class 会计类别
h1)\.F4G accounting date 记帐日期；会计结算日期
Zotv] P2k accounting for money 款项核算
wuQkeWxJ Accounting Officer 会计主任
YWFHiB7x accounting period 会计报告期；会计期
f+AIxSw accounting policy 会计政策；会计方针
2GS2, accounting practice 会计惯例
0M -AIQ5 accounting principle 会计准则
[~S 0b accounting record 会计记录
_lqAxWH accounting report 会计报告
<sOB j' Accounting Services Branch [Treasury] 会计事务部〔库务署〕
<P - r)=^ Accounting Society of China 中国会计学会
K\Q
1/}) accounting statement 会计报表
j,jUg}b accounting system 会计制度；会计系统
Q NE aj\ accounting transaction 会计事项；帐务交易
a9-;8`fCR accounting treatment 会计处理
DR8dJ# accounting year 会计年度
<:-&yDh u accretion 增值；添加
! iqz 4E accrual 应计项目；应累算数目
8!Kfe accrual basis 应计制；权责发生制
M
- TK accrual basis accounting 应计制会计；权责发生制会计
;\.&FMi accrue 应累算；应计
TA 7w:< accrued benefit 应累算利益
!/j|\_O accrued charges 应计费用
S/jHyJ, accrued cumulative preference share dividend 应累算的累积优先股股息
oGJI3Oh accrued expenses 应累算费用
6fyW6xv[, accrued interest payable 应付利息；应计未付利息
?GZs5CnS accrued interest receivable 应收利息；应计未收利息
e~dU " accrued right 累算权益
0g4cyK~n] accruing profit 应累算的利润
W>Kn *Dy8~ accumulated fiscal reserve 累积财政储备
'9X wUQx accumulated profit 累积利润；滚存溢利
4HAfTQ 1G accumulated reserve 累积储备
"H@AT$Ny( accumulation of surplus income 累积收益盈余
4R6 .GO acquired assets 既得资产
i . &16AY acquisition 收购；购置；取得
OYy8u{@U: acquisition cost 购置成本
9,+LNZ'k acquisition expenses 购置费用
+.St"f/1 acquisition of 100% interest 收购全部股权
c7_b^7h1 acquisition of control 取得控制权
:Fl: bRH+ acquisition of fixed assets 购置固定资产
a 8TE acquisition of shell “买壳”
*L_wRhhk acquisition price 收购价
'#?hm-Ga act of God 天灾
p9J( ,} acting partner 执事合伙人
l[Oxf| active market 买卖活跃的市场；交投畅旺的市场；旺市
X3vrD{uNU active partner 积极参与的合伙人
Uz_{jAhW] active trading 交投活跃
L^}kwu# actual circulation 实际流通
wB{-]\H`\ actual cost 实际成本
no r`w,2VF actual expenditure 实际开支；实际支出
GEgf_C!%@ actual income 实际入息；实际收入；实际收益
cvt2P}ma# actual market 现货市场
_G`aI*rKsy actual price 现货价；实际价格
?jnEHn actual profit 实际利润
x g@;d actual quotation 实盘；实际价位；实际报价
.w&Z=YM actual year basis 按实际年度计算
?##GY;# actuals 实货
oT w1w actuarial investigation 精算调查
O"GzeEY7 actuarial principle 精算原则
8~7EWl actuarial report 精算师报告
X.Kxio
$o Actuarial Society of Hong Kong 香港精算学会
w *0T"hK actuarial valuation 精算师估值
U*t `hn-xs actuary 精算师
f,*e ?9@;s ad referendum agreement 暂定协议；有待覆核的协定
y|Z J-[qg ad valorem duty 从价税；按值征税
?(N(8)G1 ad valorem duty system 从价税制
j*n CIxF ad valorem fee 从价费
^ z1WPI ad valorem tariff 从价关税
APy a& TG additional allowance 额外免税额
Bvwk6NBN additional amount for unexpired risk 未过期风险的额外款额
3.Qwn. additional assessable profit 补加应评税利润
m`t7-kiZ additional assessment 补加评税
;| c, additional commitment 额外承担
):\L#>:w additional commitment vote 额外承担拨款
4 2~ ;/ 4 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
hLF@'ln additional dependent parent allowance 供养父母额外免税额
LT!4pD:a additional provision 额外拨款
q#1um
@ m3 additional stamp duty 附加印花税
&q+ %OPV additional tax 补加税罚款；补加税款
aj:+"X-; Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
y g7z?AZ adjudged bankrupt 被裁定破产
=y
ff.3mW\ adjudicated bankrupt 裁定破产人
4CqZvd C adjudication fee 裁定费；评定印花税额手续费；评估契据费
8G=4{,(A adjudication of bankruptcy 裁定破产；宣告破产
uG<+IT|x adjudication of insolvency 裁定无力偿还债务
k5 8lmuU adjusted actual 经调整的实数；调整后的实数
#~ Q0s)Ze adjusted current assets 经调整的流动资产；调整后的流动资产
ax$0J|}7 adjusted figure 经调整的数字；调整后的数额
cuHs`{u@P adjusted liabilities 经调整的负债；调整后的负债
y}|zH adjusted loss 经调整的亏损；调整后的亏损
+VfJ: [q adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
7~
2X/ adjusted profit 经调整的利润；调整后的利润
&c 'unKH adjusted surplus 经调整的盈余额；调整后的盈余额
N4r`czoj adjusted value 经调整的价值；调整后的价值
lVt gg? adjustment 调整；修订；理算〔保险〕
8K$:9+OY adjustment centre 调剂中心
9r!%PjNvE adjustment lag 调整过程的时间差距；调整时差
cB
TMuDT_ adjustment mechanism 调整机制
p 7 sYgz adjustment of loss 亏损调整
[}Nfs3IlBw adjustment process 调整过程；调整程序
(jXgJ" m adjustment range 调整幅度
?tOzhrv administered exchange rate 受管制汇率
; 2$^=:8 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
WWY9U administration expenses 行政费用
F4@h} T5) administration fee 手续费；行政费
][9 M_. administration in bankruptcy 破产管理
G[jCmkK administration order 遗产管理令
hFKYRZtP.8 administrator 管理人；遗产管理人
$`i&\O2* administrator of the estate 遗产管理人
@$aCUJ/mE admission of debt 债项承认书
IV\@GM:ait admission of proof 接纳债权证明
s)> ]'ii advance 放贷款项；垫付款项；预支款项；预付款项
edch'H^2+P advance account 暂支帐目；预付款帐户
@0aUWG!k advance compensation 预付补偿金
$0WAhq advance from shareholder 股东垫款
s%Z3Zj(,8( advance pending reimbursement 预支以待日后付还
mZORV3bN advanced economy 先进经济体系
,ihTEw,t( advancement 预付；预付财产
a/_ ` 1 advances warrant 垫款令
3Z`oI#-x advancing 贷出
.DT1Jvl adverse balance 逆差
p B )nQ5l' adverse exchange 逆汇
6(wpf^ br2 advertisement addressed to shareholders 在报章刊登的致股东通告
1iz\8R:0 advice for collection 托收通知书
sI`Lsd'V advice of drawing 提款通知书；汇票通知书
^<<
Wqmx advice of payment 付款通知
OyVp 3O Advisory Committee [Securities and Futures Commission]
Fw=-gb_. 谘询委员会〔证券及期货事务监察委员会〕
xi-^_I Advisory Committee on Diversification 经济多元化谘询委员会
<K)^MLgN affidavit 誓章；遗产申报誓章
fO9e ; affidavit of no receipt 述明无收款的誓章
^ c:(HUo# affiliate 联号；联营公司；附属公司
Hkpn/,D5 affiliated company 附属公司；联号；联营公司
6$IAm# affirmation [estate duty] 非宗教式宣誓〔遗产税〕
q4VOK
'N affordability 负担能力
LJT+tb?K African Development Bank [AfDB] 非洲开发银行
>%xJ e' after-acquired property 事后取得的财产
J^u8d?>r after-hours dealing 市后交易
[
%r :V" after-tax profit 税后盈利；税后利润；税后溢利
b-wFnMXk+ agency agreement 代理协议
D:%v((Ccw agency expenses 代理机构的开支
DS^PHk39 agency fee 代理费
hD;[}8qN{ Agency Law 《代理法》
|d8/ZD agent 代理人；承销人
2/I^ :*e agent of company 公司代理人
Pb!kl # agent's fee 代理人费；经纪费
98 A ; R aggregate 总计；总数；总体数字
J)66\h= aggregate amount 总款额；总额
C8i}~x< aggregate assets and liabilities 总体资产与负债
s`&8tP aggregate at constant price 按固定价格计算的总体数字
FFPO?y$ aggregate demand 总需求
RTSg= aggregate gross position 总持仓量
G<$ U cXg aggregate limit 总限额
JGJQ5zt aggregate of salaries tax 合计薪俸税
@>JO &,od aggregate performance 总体表现；总体业绩
R}*e% EG/ aggregate supply 总体供应
m"`& FA aggregate surplus 总盈余
#lNi\ Lw+j aggregate total 整体总额
ppS,9e- aggregate value 总值；合计价值
Riw#+#r]/ aggregated basis 合计基准
o XA*K.X< aggregated net chargeable income 合计应课税入息实额
U$qSMkj6RK aggregation 合并计算；合计；总和
}9jy)gF *e aggregation of incomes of husband and wife 夫妇入息合并计算
\acjv|] aggregation of property 财产的总和
Uq7 y4zJ agio 差价；贴水
+
6O5hZ 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*tee ^RS Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
&c0U\G|j 《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》
8LB+}N(8f Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
|eJ4"OPC 《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》
M&xfQNE Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
m>~%.
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?~ ;G)5 agreement for a settlement 授产协议
10{ZW@!7 agreement for assignment 转让协议
+:;r} 7Zh agreement for sale 售卖协议；买卖协议
_a^%V9t agreement for sale and purchase 买卖协议
y$7<ZBG agreement for the payment of interest 支付利息协议
9)'L,Xt4:T agreement for the repayment of money 还款协议
m8fxDepFA agreement of reinsurance 再保险协议
UV$v: >K# Agricultural Bank of China 中国农业银行
0d~>zKho air passenger departure tax 飞机乘客离境税
2vT>hC?oHz Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
J)6f "{} & airport tax 机场税
V`=#j[gX)= alcohol duty 酒精税
h]&8hl_'m alienation 让与；让渡；转让
xn} sh[<:P alimony 生活费；赡养费
Av]<[ F/ All Ordinaries Index [AOI] 所有普通股指数
0 @~[SXR all risks 全险；综合险
* 3WK`9q All Sales Record for Stock Market 《股票市场成交报告》
YeK PoW Allied Capital Resources Limited 新联财务有限公司
nxw]B"Eg all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Z25^+)uf*U allocation letter 拨款信件
j!xt&t4 D allocation of fund 分配款项；预留款项
1 f).J allocation of profit 利润分配；溢利分配
Q&rpW:^v allocation warrant 拨款令
`XS6t)!ik allotment 分配；配股
UJ<eF/KSmG allotment notice 股份配售通知；配股通知
~Qeyh^wo allotment of shares 股份分配
kT t;3 I a allowable 可获宽免；免税的
~bhesWk8! allowable business loss 可扣除的营业亏损
XTyJ*`> allowable expenses 可扣税的支出
}hv>L L allowance 免税额；津贴；备抵；准备金
22)2o lU allowance for debts 债项的免税额
7FMO' 'x allowance for depreciation by wear and tear 耗损折旧免税额
aHvTb pJ allowance for funeral expenses 殡殓费的免税额
d# T~xGqz allowance for inflation 为通货膨胀而预留的款项；通胀准备金
KpA
iKe allowance for repairs and outgoings 修葺及支出方面的免税额
I MpEp}7 allowance to debtor 给债务人的津贴
F_$eu-y alteration of capital 资本更改
MPhO #;v alternate trustee 候补受托人
dU yit- amalgamation 合并
q ;1]M[& ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
y".uu+hL` ambit of charges 征税范围；收费范围
l
2y_Nz-; amended valuation 经修订的估值
[R TB|0Q American Commodities Exchange 美国商品交易所
AtGk
_tpVZ American Express Bank Limited 美国运通银行
J L=MlZ American Stock Exchange 美国证券交易所
k.NgE /;3 amortization 摊销
J*IC&jH: amount due from banks 存放银行同业的款项
VnAJOR7lrx amount due from banks abroad 存放海外银行同业的款项
tT>~;l%' amount due from holding companies 控股公司欠款
8&\<p7}=h amount due from local banks 存放本港银行同业的款项
l1 fP@| amount due to banks 银行同业的存款
`D6 Bw=7 amount due to banks abroad 海外银行同业的存款
p(fYpD amount due to holding companies 控股公司存款
S;[9
hI+ amount due to local banks 本港银行同业的存款
(hEqh
nnm` amount due to outport banks 外埠银行同业的存款
g- q~ 0 amount for note issue 发行纸币的款额
,dOd3y'y amount of bond 担保契据的款额
4{7O}f amount of consideration 代价款额
Pfj{TT.#L amount of contribution 供款数额
~ &8ag` amount of indebtedness 负债款额
M#c.(Q dF amount of principal of the loan 贷款本金额
-}_- #L!Q amount of rates chargeable 应征差饷数额
-SnP+X! amount of share capital 股本额
n.Iu|,?q amount of sums assured 承保款额
icLf; @ amount of variation 变动幅度
c;C :$B7 amount of vote 拨款数额
)/A If H amount payable 应付款额
) ,1MR= amount receivable 应收款额
3R> U^
Y Amsterdam Stock Exchange 阿姆斯特丹证券交易所
}D-h=,]; analysis 分析
pHSq,XP- ancillary risk 附属风险
()i8 Qepo} annual account 周年帐目；周年帐目报表；年度决算；年结
;"l>HL:^ annual accounting date 年结日期
1A^~gY r annual allowance 每年免税额；年积金；年度津贴；年津
|}P4Gr}6 annual balance 年度余额
`'H"| WsT annual disposable income 每年可动用收入
{ B8W>>E annual estimates 周年预算
?] +{2&&$
annual fee 年费
v0&E!4q*' annual general meeting 周年大会
O:3LA-vA annual growth rate 年增率；每年增长率
~OO&%\$k annual long-term supplement 长期个案每年补助金
[R:\ annual pensionable emolument 可供计算退休金的年薪
{L^b['h@ annual report 年报
K"B2
SsC Annual Report on the Consumer Price Index 《消费物价指数年报》
\q(DlqTqs annual return 周年报表；周年申报表；每年报税表格
9 &a&O
Z{ Annual Return Rules 《周年报表规则》
{fW(e?8) annual review of consumer prices 每年消费物价回顾
PZmg7N annual roll-forward basis 逐年延展方式
('BFy> @ annual salary 年薪
B/ u0^! annual statement 年度报表；年度决算表
JFf*v6:, 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
{eo4J&as annuitant 年金受益人
N' [bA annuity 年金
-F\xZ annuity contract 年金合约
%QH "x`; annuity on human life 人寿年金
bAS('R;4 antecedent debt 先前的债项
^o^[ p % ante-dated cheque 倒填日期支票
IMjz#|c anticipated expenditure 预期开支
uSh !A anticipated net profit 预期纯利
%5.aC|^} anticipated revenue 预期收入
,5J-C!C anti-inflation measure 反通货膨胀措施
t '
_Au8 anti-inflationary stance 反通货膨胀立场
f6@fi`U , apparent deficit 表面赤字
n<\
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szW_cjS apparent partner 表面合伙人
b /65Q&g' application for personal assessment 个人入息课税申请书
(T+fO}0 application of fund 资金应用
wn2+4> |~p application to release as liquidator and to destruct the books of accounts and documents
_EMq"\ND 申请免除清盘人职务及毁灭帐簿与文件
-v"\WmcS appointed actuary 委任精算师
FaS}$-0 appointed auditor 委任核数师；委任审计师
U"\$k& appointed trustee 委任的受托人
wi]ya\(*yl appointer 委任人
t:y}
7un apportioned pro rata 按比例分摊
`@?f@p$(B apportionment 分配；分摊
9ReH@5_bGM Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Sz4G,c apportionment formula 分摊方程式
(s`oJ LW> apportionment of estate duty 遗产税的分摊
r,F~Vwa} appraisal 估价；评估
yM}b appreciable growth 可观增长
*9V;;bY# appreciable impact 显着影响
&-^|n*=g6 appreciable increase 可观增长
> b9nc\~ appreciation 增值；升值
V }<Hx3! appreciation against other currencies 相对其他货币升值
P>q"P1&{ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
` \!oY;jk appreciation tax 增值税
W+N9~ .q\^ appropriation 拨款；拨用；拨付
#lDf8G|ST~ appropriation account 拨款帐目
"o" ujQ(v Appropriation Bill 拨款法案
4wfT8CL appropriation-in-aid system 补助拨款办法
/'vCO
|?L approved assets 核准资产
8/ lv, m# approved basket stock 认可一篮子证券
"]*16t%Z%x approved budget 核准预算
f`Km ctI approved charitable donation 认可慈善捐款
f44b=,Lry5 approved charitable institution 认可慈善机构
: 6R0=oz approved currency 核准货币；认可货币
hF`e>?bN approved estimates 核准预算
g+shz{3zvz approved estimates of expenditure 核准开支预算
pe(31%(h approved overseas insurer 核准海外保险人
%g1{ nGah approved overseas trust company 核准海外信托公司
m=;0NLs4 approved pooled investment fund 核准汇集投资基金
Mle @.IIT approved provident fund scheme 认可公积金计划
oJ|8~:) approved provision 核准拨款
FnkB
z5D approved redeemable share 核准可赎回股份
2(SK}<X approved regional stock 认可地区性证券
MR8\ '0] approved retirement scheme 认可退休金计划
9v[cy` \ approved subordinated loan 核准附属贷款
"XQ j ~L arbitrage 套戥；套汇；套利
}<?1\k arbitrageur 套戥者；套汇者
9nW/ pv arbitrary amount 临时款项
9[.vtk\iyH arrangement 措施；安排；协定
a3}#lY): arrears 欠款
F<SCW+>z2a arrears of pay 欠付薪酬
ma4 Pmk arrears of revenue 逾期未收税款；逾期未收的帐项
g
)H>Uu5@ articles of association 组织章程；组织细则；组织章程细则
Q.SLi I
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
8j~:p! @
ascertainment of profit 确定利润
+)8,$1[p| "Asia Clear" “亚洲结算系统”
jY^wqQls Asia Commercial Bank Ltd. 亚洲商业银行有限公司
88c-K{} 3 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
7)Zk:53] Asian Development Fund [ADF] 亚洲发展基金
/58]{MfrJ Asian dollar bond 亚洲美元债券
q:Lw!'Z h Asian dollar market 亚洲美元市场
N^i<A2'6S; Asian dollar rate 亚洲美元利率
}~gBnq_DDU Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
)Rhy^<xH Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
E+XpgR5 asked price 沽盘；喊价；索价；卖方报价
8)I,WWj assessable income 应评税入息
UuDT=_1Sh assessable loss 应评税亏损
Bl,rvk2 assessable profit 应评税利润
Fqtgw8 assessable value 应评税值
FFE IsB"9 assessed profit 估定利润
fAx7_}k/ m assessed value 经评估价值
-9 Iz$ (>a assessment 评税；评定；估价；评税单
I_vPGafMx assessment number 评税编号；估价编号
w7n6@"q assessment of additional tax 补加税评税
M9mC\Iz[ assessment of performance 业绩评估；实绩评价
jpND" `Q Assessor 评税主任
;^QG>OP$ asset price bubbles 资产价格泡沫
j1{ @? asset-backed securities 具资产保证的证券
f"^G\ assets accretion 资产增值
"6.J pUf assets and liabilities 资产与负债
P bR6>' assets betterment statement 资产递增表；资产改进表
R <kh3T assets lending 实物放款；有抵押贷款
%<^B\|d'? assets of the company passing on the death 死者去世时转移的公司资产
\SB~rz"A assets pledged as security for liabilities 用作负债抵押的资产
p7.j>w1F assets portfolio 资产投资组合
pz'l9Gp;@ assets price 资产价格
\etuIFQ#U assets quality 资产质素
%onUCN<O` assets realization 资产变现
g? 7% assets refinancing arrangement 资产再集资安排
7MX nt5qUh assets securitization 资产证券化
AiUICf?{ assets situated outside Hong Kong 在香港以外地方的资产
e_Cns & assets stripping 削减资产；拆卖资产
HS1Gy/6' assets value 资产值
;Od;q]G7L assignee 承让人
"S$4pj`< assignment 转让；转让书；转让契
x,kZ>^]&b assignment of interest 权益转让
[X >sG)0S~ assignment of letters patent and trade mark 专利证书及商标转让
] r8
hMv assignment of property 物业转让；物业转让书
b"`Vn, assignment right 转让权
:mwNkT2et assignor 转让人
qw]:oh&G associate 有联系的人；有关连人士；相联者；合伙人；联系人
T<!&6,N A Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
[c6I/U=- associate member 附属会员
yc|j]? associated body corporate 相联法人团体
eUiJl6^x associated company 相联公司；联属公司
)ZkQWiP- associated corporation 相联法团
[" '0vQ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Q~/TqG
U 公认会计师公会〔英国〕
P\"|b\O1 Association of Futures Exchange Brokers 香港期货经纪协会
Kv**(~FNnH Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
WU}?8\?U% association of underwriters 承保人组织
aBV{Xr~#( assumption of control 接管
%m\dNUz4g assurance 担保；保险；转易；转易书
,^dyS]!d$ assurance of interest 权益的转易
_ J<^'w^;% at 19XX price 按一九ＸＸ年价格计算
P%Fkd3e+ at a discount 按赔价计算；按贴水价格计算；打折扣
o)NQE? at a premium 按溢价计算；按升水价格计算
V?{[IMRC at call 通知付款；按通知
-49z.(@ki at constant market price 按固定市价计算
d1=kHU4_9 at constant price 按固定价格计算
!1MSuvWP at cost 按成本计算
]? <j]u0J at current market price 按当时市价计算；按现时市价计算
.A;D-"! at current price 按当时价格计算；按现时价格计算
?sb
Ob at factor cost 按要素成本计算；按生产要素成本计算
,TuDG*YA at money-of-the-day price 按付款当日价格计算
nF0V`O \T at or better 按指定或较佳价位〔买卖指令〕
b >R/=tx at par 按面值计算；平价
!L3M\Q0 at sight 见票即付
zu6Y*{$>g at the close 按收市盘
T~I5W=y at the opening 按开市盘
zB 6u%u WR attestation 见证；见证条款
}P[x Z_S1 at-the-money option 平价期权
kNX"Vo]1 attorney 受权人；受托代表人
:*GLLjS; attornment 新拥有人承认书
!P*1^8b`f attributable profit 可归属利润
2i+'?.P attributable share value 可归属股份价值
&<</[h/B/F Auckland Stock Exchange 奥克兰证券交易所
~T<y p auction 拍卖
EC6&#)g;CO auctioneer 拍卖商
Lb# e audit 审计；核数
,3^gB,ka Audit Commission 审计署
0>#or$:6 E Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
x Bn+-V 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〕
1 1Kbj`sRZ audit review 帐目审查
|R Ux)& Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
hr%O 4& sa audited account 审计帐目；经审计的帐目
\k?uh+xl audited annual account 经审计的周年帐目
9Vp|a&Ana audited balance sheet 经审计的资产负债表
vfG4PJ 6 auditor 核数师；核数主任；审计师
_C ` cO auditor's certificate 核数师证明书；审计师证明书
F<8Rr#Z auditor's report 核数师报告；审计师报告
PCl@Ff Aussie bond 澳元债券
Vmj7`w& austerity budget 紧缩预算
?b?` (JTR Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
;k6>*wFl|! Australia All Ordinaries Index 澳洲所有普通股票指数
B~HA 32 Australian Dollar [AUD] 澳元
o XA3 i Australian Options Market 澳大利亚期权市场
|1d;0*HIgX Australian Securities Commission 澳洲证券事务监察委员会
cU\Er {
k Australian Society of Certified Practising Accountants 澳洲执业会计师公会
<{rRcFR Australian Stock Exchange 澳大利亚证券交易所
t#s?: Austrian Schilling [ATS] 奥地利先令
Y,O )"6ev authentication 认证；鉴证
R:+2}kS5e{ authority to purchase 委托购买证；委购书
x \qS|q\N authorization 认可；核准；授权；授权书
odxsF(Q0p authorization by direction 指示授权
M{Ss?G4H authorization by instruction 指令授权
J8|F8dcz authorization by warrant 令状授权
>*ey 7g authorization of unit trust 单位信托的认可
#E `-b9Q authorized agent 指定代理人
Z5aU7 authorized capital 法定资本
-u Z bV d authorized clerk 出市员
%x_ c2 authorized dealer 认可交易商
|*079v authorized financial institution 认可财务机构
\VmqK&9 authorized fund 认可基金
8D[8(5 authorized fund house 获授权的基金公司；认可基金公司
Jd_w:H. authorized institution 认可机构
~.qzQ_O/ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
H"PnX-fGN authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
b-e3i;T!}~ authorized insurer 获授权保险人；获认可承保人
1(C3;qlVD authorized investment 特准投资项目
V"n0"\k, authorized person 获授权人
Skgvnmk[U authorized representative 获授权代表
41luFtE9 authorized share capital 法定股本
@DgJxY| automated quotation system 自动报价系统
6Q]c]cCu Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
a`5ODW+ 自动交易系统〔香港期货交易所有限公司〕
[u[`!L= automatic adjustment mechanism 自动调整机制
f$a%&X6"- automatic adjustment system 自动调整系统
k)D:lpxv Automatic Clearing House 自动票据交换所
uLV@D r automatic exchange rates accumulation system 自动化汇率累集系统
/ 1- Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
jbQ2 G|:Q automatic teller machine [ATM] 自动柜员机
fu |N{$h%X autopay 自动转帐
J%']t$ AR available assets 可用资产
5p6Kq=jhb available fiscal reserve 现存财政储备
n`"; ctQT available profit 可用利润
SX)giQLU Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
c)8V^7= Q average 平均；平均数；海损
A:Z$i5%' average basic salary 平均基本薪金
3ThCY` average consumer expenditure 平均消费开支；一般消费开支
7
}`c:u~j average cost 平均成本
qJ QE|VM& average cost of land production 增辟土地平均成本
|B&KT average daily turnover 平均每日成交额
&wR dUIc average daily wage rate 平均每日工资率
G1MuH%4 average expenditure pattern 平均开支模式
Z&W|O>QTl average growth rate 平均增长率
ZbTU1Y/'
average net fixed assets 固定资产平均净值
*z4n 2"<l average of relatives 相对价格平均数
qM
F' & average price 平均价格
,)mqd2)+" average propensity to consume 平均消费倾向；一般消费倾向
6|U0"C# ] average propensity to save 平均储蓄倾向；一般储蓄倾向
t
?8
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dj*%^ cI average revenue 平均收入；平均收益
}IvJIr average stock 平均库存；平均存货
j:D@X =| average yearly rent 平均年租
QC.W R'. avoidance of double taxation 避免双重课税
p2}$S@GD avoidance of tax 避税
