A:
>(`|oD`,Y A share Ａ股；甲类股份
<W|{zAyv abatement of tax 减税；减扣免税额
JEU?@J71O ABN AMRO Bank N.V. 荷兰银行
u hQ3 above-the-line expenditure 线上项目支出；经常预算支出
e`<= & w above-the-line receipt 线上项目收入；经常预算收入
vyN =X]p ABSA Asia Limited 南非联合亚洲有限公司
cV&(L]k >` absolute change 绝对数值变更
Itj|0PGd absolute expenditure 实际开支
>fdS$,`A absolute guideline figure 绝对准则数字
W-7yi `5 absolute interest 绝对权益
*ZKfyn$+~ absolute order of discharge 绝对破产解除令
u9N?B* &{ absolute profit margin 绝对利润幅度
3ZC to[Y absolute value 实值；绝对值
_GI [SzD absolutely vested interest 绝对既得权益
(^eE8j/K absorbed cost 已吸收成本；已分摊成本
vh
KA8vr absorption 吸收；分摊；合并
.7+_ubj&, absorption rate 吸收率；摊配率；分摊率
wV W+~DJ ACB Finance Limited 亚洲商业财务有限公司
$-5i wZ acceptable form of reciprocity 合理的互惠条件
8^c |9ow acceptable rate 适当利率；适当汇率
xfos>|0N acceptance agreement 承兑协议
5t:4% acceptance for honour 参加承兑
k,X` }AJ6 acceptor 承兑人；接受人；受票人
3M+hjc. acceptor for honour 参加承兑人
:pDw g d accident insurance 意外保险
<IK8 Ucp Accident Insurance Association of Hong Kong 香港意外保险公会
Mf Cu\[qOz accident insurance scheme 意外保险计划
[<`xAh_, accident year basis 意外年度基准
n KDX=73 accommodation 通融；贷款
+3]@0VM26; accommodation bill 通融票据；空头票据
Ocx=)WKdW accommodation party 汇票代发人
TcO@q ]+S account balance 帐户余额；帐户结余
k{y@&QNj account book 帐簿
.;/@k%> account collected in advance 预收款项
5W 5\ *L account current book 往来帐簿
^0~ ?3t5 account of after-acquired property 事后取得的财产报告
V8[woJ5x account of defaulter 拖欠帐目
lJ R",_ account payable 应付帐款
CuT[V?^iD account payee only [A/C payee only] 只可转帐；存入收款人帐户
[AE]0cO@ account receivable 应收帐款
L7q%u.nB1 account receivable report 应收帐款报表
6>Lr account statement 结单；帐单；会计财务报表
c}g^wLa account title 帐户名称；会计科目
q,0o:nI accountant's report 会计师报告
^[ \F uSL Accountant's Report Rules 会计师报告规则
/_26D0}UuF accounting and auditing procedure 会计与审计程序；会计与核数程序
Eq~&d.j Accounting Arrangements 《会计安排》
4K[U *-\" accounting basis 会计基础
, Z&"@g accounting by Official Receiver 破产管理署署长呈交的帐目
PO<4rT+B Accounting Circular 《会计通告》
&qM SJ accounting class 会计类别
tA}O'x accounting date 记帐日期；会计结算日期
W O|2x0K accounting for money 款项核算
4=*VXM/ Accounting Officer 会计主任
NnrX64|0 accounting period 会计报告期；会计期
jP@H$$-=wH accounting policy 会计政策；会计方针
k2 k/v[60 accounting practice 会计惯例
*oZBv4Vh accounting principle 会计准则
J --9VlC' accounting record 会计记录
c5R58#XK= accounting report 会计报告
=WFMqBh<` Accounting Services Branch [Treasury] 会计事务部〔库务署〕
,K3)f.ArYc Accounting Society of China 中国会计学会
[KVBT;q6 accounting statement 会计报表
i7cMe 8 accounting system 会计制度；会计系统
RUYw D tC accounting transaction 会计事项；帐务交易
RfEmkb<9Z accounting treatment 会计处理
=NH:/j^ accounting year 会计年度
"eZN ci accretion 增值；添加
z)]_ (zZ^ accrual 应计项目；应累算数目
Tj<W4+p{ accrual basis 应计制；权责发生制
Ko>p whR} accrual basis accounting 应计制会计；权责发生制会计
{p
yo accrue 应累算；应计
^3*/x%A,g accrued benefit 应累算利益
#f\U3p accrued charges 应计费用
5~aSkg,MD accrued cumulative preference share dividend 应累算的累积优先股股息
oPo<F5M]d% accrued expenses 应累算费用
x)THeH@ accrued interest payable 应付利息；应计未付利息
o_b j@X accrued interest receivable 应收利息；应计未收利息
/DQoM@X accrued right 累算权益
qyp"q{k0
accruing profit 应累算的利润
w # ,:L) accumulated fiscal reserve 累积财政储备
>9uDY+70I3 accumulated profit 累积利润；滚存溢利
0rsdDME[ accumulated reserve 累积储备
FL/@e$AK accumulation of surplus income 累积收益盈余
7W5FHZd' acquired assets 既得资产
T&w3IKb|} acquisition 收购；购置；取得
4F)z-<-b acquisition cost 购置成本
d]0fgwwGC acquisition expenses 购置费用
az?B'|VX acquisition of 100% interest 收购全部股权
^r}^- acquisition of control 取得控制权
~ NK w }6 acquisition of fixed assets 购置固定资产
.v/s9 'lB acquisition of shell “买壳”
~
9^1m acquisition price 收购价
q 1Rk'k4+ act of God 天灾
]wER&/v" acting partner 执事合伙人
kNd[M =% active market 买卖活跃的市场；交投畅旺的市场；旺市
\m*?5]m ; active partner 积极参与的合伙人
P7 H -Dw active trading 交投活跃
mI@E>VCV[ actual circulation 实际流通
st+X~;PX* actual cost 实际成本
0p*(<8D} actual expenditure 实际开支；实际支出
7t0\}e actual income 实际入息；实际收入；实际收益
VbKky1a@ actual market 现货市场
mxGa\{D# y actual price 现货价；实际价格
vd9l1"S actual profit 实际利润
1Xu\Tm\Ux actual quotation 实盘；实际价位；实际报价
Y3mATw 3Wh actual year basis 按实际年度计算
~Q0jz/#c
actuals 实货
6f\0YU<C& actuarial investigation 精算调查
CJ
{?9z@$. actuarial principle 精算原则
:PY~Cws actuarial report 精算师报告
qyP@[8eH Actuarial Society of Hong Kong 香港精算学会
Uj(,6K8W actuarial valuation 精算师估值
R`:Y&)c_$ actuary 精算师
]uWx<aD B ad referendum agreement 暂定协议；有待覆核的协定
6wqq"6w ad valorem duty 从价税；按值征税
b U-Cd ad valorem duty system 从价税制
\3O#H ad valorem fee 从价费
=V/$&96Q ad valorem tariff 从价关税
: \:jIP additional allowance 额外免税额
O<)"k j 7 additional amount for unexpired risk 未过期风险的额外款额
|9?67 - additional assessable profit 补加应评税利润
[`6|~E"F additional assessment 补加评税
k8GcHqNHx additional commitment 额外承担
:@`Ll;G additional commitment vote 额外承担拨款
j_o6+R k additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
0^? 3hK additional dependent parent allowance 供养父母额外免税额
'<^%> R2 additional provision 额外拨款
zq8 z#FN additional stamp duty 附加印花税
Q*^zph T additional tax 补加税罚款；补加税款
A@?2qX^4 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
>(<OhS( adjudged bankrupt 被裁定破产
B&0-~o3WP adjudicated bankrupt 裁定破产人
=L
7scv%i adjudication fee 裁定费；评定印花税额手续费；评估契据费
i(a2FKLy adjudication of bankruptcy 裁定破产；宣告破产
z5=&qo|f9l adjudication of insolvency 裁定无力偿还债务
T]Vh]|_s adjusted actual 经调整的实数；调整后的实数
xD8x1- adjusted current assets 经调整的流动资产；调整后的流动资产
n,wLk./` adjusted figure 经调整的数字；调整后的数额
K9m L1 [B adjusted liabilities 经调整的负债；调整后的负债
V2^(qpM! adjusted loss 经调整的亏损；调整后的亏损
_o8i l3 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
y LW iY~Fd adjusted profit 经调整的利润；调整后的利润
",B92[}Ar adjusted surplus 经调整的盈余额；调整后的盈余额
Bik mAa adjusted value 经调整的价值；调整后的价值
eg3zp gZ adjustment 调整；修订；理算〔保险〕
ME > OTs adjustment centre 调剂中心
|FS79 Bv adjustment lag 调整过程的时间差距；调整时差
']Nw{}eS` adjustment mechanism 调整机制
v< xe(dC adjustment of loss 亏损调整
V/.Y]dN5 adjustment process 调整过程；调整程序
E@}t1! E< adjustment range 调整幅度
S@k4k^Vg administered exchange rate 受管制汇率
@-NdgM< Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
WID4 {>G2 administration expenses 行政费用
>/. -N administration fee 手续费；行政费
=4RnXZ[P0 administration in bankruptcy 破产管理
u%Hegqn administration order 遗产管理令
6w0/;8(_m administrator 管理人；遗产管理人
HH&`f3 administrator of the estate 遗产管理人
G)?VC^Q admission of debt 债项承认书
` 9(TqcE admission of proof 接纳债权证明
+w?RW^ :Q= advance 放贷款项；垫付款项；预支款项；预付款项
$-|`#|CBd advance account 暂支帐目；预付款帐户
VuN=
JX advance compensation 预付补偿金
IR;lt 3 advance from shareholder 股东垫款
J-:\^uP advance pending reimbursement 预支以待日后付还
^.& 2-#i advanced economy 先进经济体系
Q$iYhR advancement 预付；预付财产
od"Oq?~/t advances warrant 垫款令
/VgA}[%y advancing 贷出
Sy6Y3 ~7 adverse balance 逆差
5)wz `OS adverse exchange 逆汇
razVO]]E advertisement addressed to shareholders 在报章刊登的致股东通告
q=M!YWz advice for collection 托收通知书
S#/[>C b advice of drawing 提款通知书；汇票通知书
^cz #PNB advice of payment 付款通知
* 8CI'UX Advisory Committee [Securities and Futures Commission]
G +o)s 谘询委员会〔证券及期货事务监察委员会〕
m*6C *M
Advisory Committee on Diversification 经济多元化谘询委员会
+ t({:>E affidavit 誓章；遗产申报誓章
k#_B^J&d affidavit of no receipt 述明无收款的誓章
f\nF2rlu affiliate 联号；联营公司；附属公司
|bk. gh affiliated company 附属公司；联号；联营公司
9KN75<n affirmation [estate duty] 非宗教式宣誓〔遗产税〕
AMp[f%X affordability 负担能力
v/
dSz/<] African Development Bank [AfDB] 非洲开发银行
+H, /W_/g after-acquired property 事后取得的财产
fil'. _ after-hours dealing 市后交易
:EJ+# after-tax profit 税后盈利；税后利润；税后溢利
P sij*%I4 agency agreement 代理协议
*)gbKX b agency expenses 代理机构的开支
p~Fc *g[! agency fee 代理费
xL3-(K6e Agency Law 《代理法》
[8EzyB>fH agent 代理人；承销人
'2vZ%C $ agent of company 公司代理人
%a{$M{s agent's fee 代理人费；经纪费
x6d+`4 aggregate 总计；总数；总体数字
6J9^:g XW~ aggregate amount 总款额；总额
<5?.s<
y$" aggregate assets and liabilities 总体资产与负债
FX`SaY>D aggregate at constant price 按固定价格计算的总体数字
]x8 ^s aggregate demand 总需求
Ai fnC4 aggregate gross position 总持仓量
YDE;mIW aggregate limit 总限额
M. O3QKU4 aggregate of salaries tax 合计薪俸税
l ~kxt2& aggregate performance 总体表现；总体业绩
+Em+W#i%? aggregate supply 总体供应
v@_b"w_TY aggregate surplus 总盈余
p&/}0eL y aggregate total 整体总额
R#eY@N}\ aggregate value 总值；合计价值
9YS &RBJu aggregated basis 合计基准
:@a8>i1& aggregated net chargeable income 合计应课税入息实额
& k*sxW' aggregation 合并计算；合计；总和
rH "& aggregation of incomes of husband and wife 夫妇入息合并计算
WI/&r5rq aggregation of property 财产的总和
Sq u'd agio 差价；贴水
ZT:&j4A|0 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》
*~~ >? Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
u )cc 《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》
g) c<\% Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
J8>y2rAi 《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》
[1K\
_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_]E H~; 《香港政府和大韩民国政府关于相互促进和保护投资协定》
)F
Q
'^ agreement for a settlement 授产协议
B~K@o.% agreement for assignment 转让协议
_yw]Cacr\ agreement for sale 售卖协议；买卖协议
o {5es agreement for sale and purchase 买卖协议
[LDsn]{ agreement for the payment of interest 支付利息协议
7t
&KKKV agreement for the repayment of money 还款协议
H g(%g T agreement of reinsurance 再保险协议
0\*[7!`s Agricultural Bank of China 中国农业银行
8R<2I1xn2 air passenger departure tax 飞机乘客离境税
;L (dmx? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4+qoq$F</ airport tax 机场税
>_ bH ,/D' alcohol duty 酒精税
c@!%.# | y alienation 让与；让渡；转让
[+<lm
5t alimony 生活费；赡养费
tfW*(oU All Ordinaries Index [AOI] 所有普通股指数
$Tci_(V=F all risks 全险；综合险
c `C
/U7j All Sales Record for Stock Market 《股票市场成交报告》
j#mo Vq Allied Capital Resources Limited 新联财务有限公司
N]f"+ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
N=R|s$,Oy9 allocation letter 拨款信件
:!H]gC
4 allocation of fund 分配款项；预留款项
rvrv[^a( allocation of profit 利润分配；溢利分配
!? !~8J~ allocation warrant 拨款令
%s<7 M@]f allotment 分配；配股
b3]QH
h / allotment notice 股份配售通知；配股通知
OIP JN8V allotment of shares 股份分配
\@8j&],dl allowable 可获宽免；免税的
Rg @W0Bc) allowable business loss 可扣除的营业亏损
,)-7f| allowable expenses 可扣税的支出
Y~@@{zP allowance 免税额；津贴；备抵；准备金
d;1%Ei3K allowance for debts 债项的免税额
-wJ/j~ +m+ allowance for depreciation by wear and tear 耗损折旧免税额
OE_;i}58 allowance for funeral expenses 殡殓费的免税额
|t](4 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
/sVy"48- allowance for repairs and outgoings 修葺及支出方面的免税额
!jZXh1g% allowance to debtor 给债务人的津贴
,?s3%<\2 alteration of capital 资本更改
:=9?XzC C alternate trustee 候补受托人
=s3f{0G amalgamation 合并
JtA
tG% ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
g*]Gc% ambit of charges 征税范围；收费范围
0RmQfD> amended valuation 经修订的估值
Ch;C\H:X American Commodities Exchange 美国商品交易所
8Ac5 K! American Express Bank Limited 美国运通银行
KtH-QQDluj American Stock Exchange 美国证券交易所
n HiE$Y amortization 摊销
mT enzIp amount due from banks 存放银行同业的款项
/sHWJ?`&/, amount due from banks abroad 存放海外银行同业的款项
F#d`nZ=M amount due from holding companies 控股公司欠款
!U,W; R amount due from local banks 存放本港银行同业的款项
-:Up$6PR amount due to banks 银行同业的存款
7S+_eL^ amount due to banks abroad 海外银行同业的存款
h:%L% Y9z amount due to holding companies 控股公司存款
6yZ !K amount due to local banks 本港银行同业的存款
rq=D[vX\N( amount due to outport banks 外埠银行同业的存款
&,~0*&r0 amount for note issue 发行纸币的款额
<*I%U] amount of bond 担保契据的款额
^=kUNyY amount of consideration 代价款额
2 VgFP3 amount of contribution 供款数额
UOh % "h amount of indebtedness 负债款额
W6cA@DN$# amount of principal of the loan 贷款本金额
|-kU]NJFR amount of rates chargeable 应征差饷数额
3!]S8Y*LQP amount of share capital 股本额
|cKo#nfzZ amount of sums assured 承保款额
Tp7*T8 amount of variation 变动幅度
8)n 799<. amount of vote 拨款数额
;.Dm?J0 amount payable 应付款额
v 809/c* amount receivable 应收款额
s'/b&Idf8 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
|j3fS[.$ analysis 分析
QAs$fi}f]s ancillary risk 附属风险
wCT. (d_ annual account 周年帐目；周年帐目报表；年度决算；年结
G+G d ;`4 annual accounting date 年结日期
yc ize2>q annual allowance 每年免税额；年积金；年度津贴；年津
FwD"Pc2 annual balance 年度余额
\jlem <& annual disposable income 每年可动用收入
)8ub1,C annual estimates 周年预算
%p? +r annual fee 年费
ea n_/E annual general meeting 周年大会
f;"; P annual growth rate 年增率；每年增长率
!yxb =>A annual long-term supplement 长期个案每年补助金
>SS
YYy annual pensionable emolument 可供计算退休金的年薪
NFDh! HUm annual report 年报
1$1s 0yg Annual Report on the Consumer Price Index 《消费物价指数年报》
$A>\I3B annual return 周年报表；周年申报表；每年报税表格
7Q_AZR 4 Annual Return Rules 《周年报表规则》
~ o"VZp annual review of consumer prices 每年消费物价回顾
0xv@l^B annual roll-forward basis 逐年延展方式
!a ylrJJ annual salary 年薪
?;{ d annual statement 年度报表；年度决算表
>\J({/ #O 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
% Q| >t~ annuitant 年金受益人
Pr|:nJs annuity 年金
oaxCcB=\ annuity contract 年金合约
k {M4.a[ ( annuity on human life 人寿年金
G.#`DaP antecedent debt 先前的债项
Id_? ante-dated cheque 倒填日期支票
yWsJa)e3*@ anticipated expenditure 预期开支
uU+R,P 0 anticipated net profit 预期纯利
bU3e*Er anticipated revenue 预期收入
(~}P.?C8 anti-inflation measure 反通货膨胀措施
cu)s sT anti-inflationary stance 反通货膨胀立场
os<YfMM<:/ apparent deficit 表面赤字
/E(319u_ apparent financial solvency 表面偿债能力
99xs5!4s apparent partner 表面合伙人
2QU ZBrs s application for personal assessment 个人入息课税申请书
bf#@YkE application of fund 资金应用
*RPd U. application to release as liquidator and to destruct the books of accounts and documents
-)='htiU 申请免除清盘人职务及毁灭帐簿与文件
Io 8h 8N- appointed actuary 委任精算师
d#Hl3]wT appointed auditor 委任核数师；委任审计师
dS+/G9X^ appointed trustee 委任的受托人
=1/d>kke appointer 委任人
6.uyY@Yx apportioned pro rata 按比例分摊
nDiy[Y-4Wp apportionment 分配；分摊
D/& 8[Z/Cn Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
>gQJ6 q apportionment formula 分摊方程式
}@+3QHwYU apportionment of estate duty 遗产税的分摊
N*vBu ` appraisal 估价；评估
]Tv0+ Ao appreciable growth 可观增长
S! \4,6 appreciable impact 显着影响
$ NNd4d* appreciable increase 可观增长
-> $]`h" appreciation 增值；升值
O7] p `Xi8 appreciation against other currencies 相对其他货币升值
A"yiXc-N~\ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
zk#NM"C+ appreciation tax 增值税
~ 9 F
rlj appropriation 拨款；拨用；拨付
2h_XfY'3pX appropriation account 拨款帐目
P1gW+*? Appropriation Bill 拨款法案
YU*u! appropriation-in-aid system 补助拨款办法
QL_vWG - approved assets 核准资产
aicvu(%EE approved basket stock 认可一篮子证券
gL)l)}# approved budget 核准预算
MM+x}g.? approved charitable donation 认可慈善捐款
2N)siH approved charitable institution 认可慈善机构
Rw
j4 approved currency 核准货币；认可货币
U%<E9G594 approved estimates 核准预算
[ ;/4' approved estimates of expenditure 核准开支预算
SVJL|S 3k approved overseas insurer 核准海外保险人
&?(<6v7 approved overseas trust company 核准海外信托公司
!z EW) approved pooled investment fund 核准汇集投资基金
9FGe (t < approved provident fund scheme 认可公积金计划
eootH K approved provision 核准拨款
]$4DhB approved redeemable share 核准可赎回股份
!]^,!7x,8j approved regional stock 认可地区性证券
NU]+ {7 approved retirement scheme 认可退休金计划
?%QWpKO7X approved subordinated loan 核准附属贷款
]npsclvJ arbitrage 套戥；套汇；套利
D90.z"N\i9 arbitrageur 套戥者；套汇者
{c(@u6l 28 arbitrary amount 临时款项
BVJ6U[h` arrangement 措施；安排；协定
5mtsN# arrears 欠款
D7X8yv1 arrears of pay 欠付薪酬
&3@ {?K arrears of revenue 逾期未收税款；逾期未收的帐项
IdHyd Y1 articles of association 组织章程；组织细则；组织章程细则
%a'Nf/9=: Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
<`PW4zSI ascertainment of profit 确定利润
u !]g^r "Asia Clear" “亚洲结算系统”
E}YJGFB7" Asia Commercial Bank Ltd. 亚洲商业银行有限公司
w<qn @f Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
PUU
"k:{ Asian Development Fund [ADF] 亚洲发展基金
Qs O%m Asian dollar bond 亚洲美元债券
\/wbk`2 Asian dollar market 亚洲美元市场
'<$!?=" Asian dollar rate 亚洲美元利率
[Yi;k,F: Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
&d%0[Ui` Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
x>C_O \ asked price 沽盘；喊价；索价；卖方报价
g-4m.; assessable income 应评税入息
' F,.y6QU assessable loss 应评税亏损
Zk={3Y assessable profit 应评税利润
ekR/X assessable value 应评税值
?3duW$` assessed profit 估定利润
B.Szp_$ assessed value 经评估价值
l?f%2:}m assessment 评税；评定；估价；评税单
zUQn*Cio e assessment number 评税编号；估价编号
6d# 7 assessment of additional tax 补加税评税
=ws iC' assessment of performance 业绩评估；实绩评价
EC:u;2f! Assessor 评税主任
\dx$G?R asset price bubbles 资产价格泡沫
jmE\+yz asset-backed securities 具资产保证的证券
[iO*t, 3@h assets accretion 资产增值
I:l/U-b7h assets and liabilities 资产与负债
V ZhHO
d assets betterment statement 资产递增表；资产改进表
d~ |/LR5 assets lending 实物放款；有抵押贷款
8:9/RL\"x assets of the company passing on the death 死者去世时转移的公司资产
1Zr J7a7= assets pledged as security for liabilities 用作负债抵押的资产
PLV-De assets portfolio 资产投资组合
$2kZM4 assets price 资产价格
;YfK G8(0 assets quality 资产质素
?D\6@G:,#@ assets realization 资产变现
m9Pzy^g1 assets refinancing arrangement 资产再集资安排
,f[`C-\Q% assets securitization 资产证券化
3 * v&6/K assets situated outside Hong Kong 在香港以外地方的资产
Gg,&~
jHib assets stripping 削减资产；拆卖资产
gP 13n!7 assets value 资产值
'(6
^O= assignee 承让人
>V,i7v*? assignment 转让；转让书；转让契
SjmWl f, assignment of interest 权益转让
2[V9`r8* assignment of letters patent and trade mark 专利证书及商标转让
qQ{i2D%)?f assignment of property 物业转让；物业转让书
5McOSy assignment right 转让权
U65a _dakk assignor 转让人
=/Lwprj associate 有联系的人；有关连人士；相联者；合伙人；联系人
L>ruNw'-K Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
_u] S/X- associate member 附属会员
^&|KuI+ u associated body corporate 相联法人团体
c %f'rj associated company 相联公司；联属公司
o4U[;.?c associated corporation 相联法团
Z'<I
Is:J Association of Chartered Certified Accountants [ACCA] [United Kingdom]
R'z
-#*[ 公认会计师公会〔英国〕
ir?Y> Association of Futures Exchange Brokers 香港期货经纪协会
@p\te7(P% Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&F 3'tf? association of underwriters 承保人组织
`h(*D assumption of control 接管
&Sr7 ?u`k assurance 担保；保险；转易；转易书
U4.- { . assurance of interest 权益的转易
Kqn{q4 L at 19XX price 按一九ＸＸ年价格计算
-qDM(zR at a discount 按赔价计算；按贴水价格计算；打折扣
>hFg,5 _l3 at a premium 按溢价计算；按升水价格计算
k@Q >(` at call 通知付款；按通知
%"gV>E_u at constant market price 按固定市价计算
C4h4W3w at constant price 按固定价格计算
aj|gt at cost 按成本计算
*?`<Ea at current market price 按当时市价计算；按现时市价计算
uO {'eT~ at current price 按当时价格计算；按现时价格计算
c`M
,KXott at factor cost 按要素成本计算；按生产要素成本计算
0;X0<IV at money-of-the-day price 按付款当日价格计算
? 3t]9z at or better 按指定或较佳价位〔买卖指令〕
5;:964Et at par 按面值计算；平价
G,-x+ e" at sight 见票即付
66 Tx>c"H at the close 按收市盘
|9;MP&68 at the opening 按开市盘
Y2 oN.{IH attestation 见证；见证条款
}~bx==SF6! at-the-money option 平价期权
ln* _mM/Q% attorney 受权人；受托代表人
B In7<.& attornment 新拥有人承认书
;XD Glv% attributable profit 可归属利润
OGGuV Y attributable share value 可归属股份价值
7.!`c-8
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fEYo<@5c] auction 拍卖
|K11Woii auctioneer 拍卖商
?E|be
) audit 审计；核数
=K`]$Og}8 Audit Commission 审计署
FJC}xEMcN Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
})TXX7[h 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〕
s6HfN' audit review 帐目审查
h;RKF\U:" Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
E!6 Nf[ audited account 审计帐目；经审计的帐目
M!Wjfq
^~ audited annual account 经审计的周年帐目
a(|,KW Hn audited balance sheet 经审计的资产负债表
,>vI|p,/G* auditor 核数师；核数主任；审计师
wS%j!|xhlV auditor's certificate 核数师证明书；审计师证明书
M?3#XQDvD auditor's report 核数师报告；审计师报告
7 eP3pg# Aussie bond 澳元债券
7zWr5U. austerity budget 紧缩预算
8(k P=
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
G8hq;W4@]/ Australia All Ordinaries Index 澳洲所有普通股票指数
c)Ep< W<r1 Australian Dollar [AUD] 澳元
.KX LWH Australian Options Market 澳大利亚期权市场
;z3w#fN Mv Australian Securities Commission 澳洲证券事务监察委员会
tEC`-> | Australian Society of Certified Practising Accountants 澳洲执业会计师公会
]*\m@lWu Australian Stock Exchange 澳大利亚证券交易所
p J #<e Austrian Schilling [ATS] 奥地利先令
3A)Ec/;~ authentication 认证；鉴证
]R7zv cu& authority to purchase 委托购买证；委购书
t9Y?0O}/ authorization 认可；核准；授权；授权书
Ip&Q'"HYj authorization by direction 指示授权
_N2tf/C&= authorization by instruction 指令授权
-A3>+G3[ authorization by warrant 令状授权
W:TF8Onw authorization of unit trust 单位信托的认可
d 2=Z=udd authorized agent 指定代理人
TQiD bgFo authorized capital 法定资本
S1Ql%Yk-( authorized clerk 出市员
Wti?J.Csc authorized dealer 认可交易商
t^KoqJ authorized financial institution 认可财务机构
G&f~A;'7k authorized fund 认可基金
go[(N6hN authorized fund house 获授权的基金公司；认可基金公司
X{-[
E^X authorized institution 认可机构
Vv<Tjr authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
hn p-x 3 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
=0gfGwD{ authorized insurer 获授权保险人；获认可承保人
- )brq3L authorized investment 特准投资项目
o9 g0fC authorized person 获授权人
|-!
yKB authorized representative 获授权代表
Im0 #_
\ authorized share capital 法定股本
=j$!N# L automated quotation system 自动报价系统
%Tvy| L
, Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ye^l~ 自动交易系统〔香港期货交易所有限公司〕
j+-+<h/( automatic adjustment mechanism 自动调整机制
}3xZ`vX[T automatic adjustment system 自动调整系统
%yJ
$R2%*y Automatic Clearing House 自动票据交换所
8Ug`2xS<_ automatic exchange rates accumulation system 自动化汇率累集系统
+i1\], 7 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
_=d
X01 automatic teller machine [ATM] 自动柜员机
S-D=-{@ autopay 自动转帐
#5a'Z+ available assets 可用资产
&
~*qTojj available fiscal reserve 现存财政储备
Rd|xw%R\mb available profit 可用利润
fD:>cje Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Eg;xj@S<2 average 平均；平均数；海损
%I>-_el average basic salary 平均基本薪金
Or9`E( average consumer expenditure 平均消费开支；一般消费开支
q(YFt* (;w average cost 平均成本
A=a~ [vre average cost of land production 增辟土地平均成本
-|\SNbPTV average daily turnover 平均每日成交额
*M^t@ h l average daily wage rate 平均每日工资率
{24Y1ohK average expenditure pattern 平均开支模式
@w]z"UCwV@ average growth rate 平均增长率
DD(K@M average net fixed assets 固定资产平均净值
.dStV6 average of relatives 相对价格平均数
X1GpLy)p average price 平均价格
++ZtL\h{7 average propensity to consume 平均消费倾向；一般消费倾向
6;^ e average propensity to save 平均储蓄倾向；一般储蓄倾向
TP-<Lhy average rate 平均率
H.R7,'9 average revenue 平均收入；平均收益
!/|^
)d^U average stock 平均库存；平均存货
`kERM-@A average yearly rent 平均年租
xw5LPz;B avoidance of double taxation 避免双重课税
M! nwcxB! avoidance of tax 避税
