A:
q0hg0 DC[; A share Ａ股；甲类股份
p}'uCT
ga abatement of tax 减税；减扣免税额
c{u~=24;%# ABN AMRO Bank N.V. 荷兰银行
g qRwN p above-the-line expenditure 线上项目支出；经常预算支出
)R2BTE: above-the-line receipt 线上项目收入；经常预算收入
Vuqm{bo^ ABSA Asia Limited 南非联合亚洲有限公司
uE6;;Ir#mF absolute change 绝对数值变更
fs cAG\>8 absolute expenditure 实际开支
5/O;&[l Yy absolute guideline figure 绝对准则数字
$3Ct@}=n absolute interest 绝对权益
I (dMiL absolute order of discharge 绝对破产解除令
bNG;`VZ% absolute profit margin 绝对利润幅度
Ge> % ?\ absolute value 实值；绝对值
B|Rnh;B- absolutely vested interest 绝对既得权益
2I#4jy/g absorbed cost 已吸收成本；已分摊成本
f: h.O# d> absorption 吸收；分摊；合并
t zhkdG absorption rate 吸收率；摊配率；分摊率
TKsze]/q ACB Finance Limited 亚洲商业财务有限公司
j:9kJq>mv acceptable form of reciprocity 合理的互惠条件
0} UJP acceptable rate 适当利率；适当汇率
_/_1:ivY8 acceptance agreement 承兑协议
;$y(Tvd; acceptance for honour 参加承兑
lFNf/j^Z acceptor 承兑人；接受人；受票人
7lvUIc?krW acceptor for honour 参加承兑人
l ^*GqP5 accident insurance 意外保险
Oop;Y^gG} Accident Insurance Association of Hong Kong 香港意外保险公会
KGclo-, accident insurance scheme 意外保险计划
Uk02VuS accident year basis 意外年度基准
jy] hP?QG accommodation 通融；贷款
o[bG(qHZ accommodation bill 通融票据；空头票据
wr=h=vXU[ accommodation party 汇票代发人
zOpl#%" account balance 帐户余额；帐户结余
L$GhM!c account book 帐簿
Fs_umy# account collected in advance 预收款项
M[ (mH(j account current book 往来帐簿
o Ohm`7i y account of after-acquired property 事后取得的财产报告
e4V4 %Qw account of defaulter 拖欠帐目
{P_~_5o_ account payable 应付帐款
>69+e+|I account payee only [A/C payee only] 只可转帐；存入收款人帐户
,Z;z}{.hq account receivable 应收帐款
nz|;6?LCLY account receivable report 应收帐款报表
'|b { account statement 结单；帐单；会计财务报表
q9RCXo>Y+1 account title 帐户名称；会计科目
T{={uzQeJJ accountant's report 会计师报告
u":D{+wC | Accountant's Report Rules 会计师报告规则
Ey 77]\ accounting and auditing procedure 会计与审计程序；会计与核数程序
g<
cR/ Accounting Arrangements 《会计安排》
,*2%6t`N? accounting basis 会计基础
.(,4a<I?%N accounting by Official Receiver 破产管理署署长呈交的帐目
R<gC,eV<= Accounting Circular 《会计通告》
u:pdY'`"# accounting class 会计类别
" - 4V48ci accounting date 记帐日期；会计结算日期
66?!"w accounting for money 款项核算
mAFqA Accounting Officer 会计主任
l[O! _bH accounting period 会计报告期；会计期
2roP Zj accounting policy 会计政策；会计方针
k[l+~5ix accounting practice 会计惯例
h 94SLj] accounting principle 会计准则
~ySmN}3~' accounting record 会计记录
F X"% accounting report 会计报告
bh &,*Y6= Accounting Services Branch [Treasury] 会计事务部〔库务署〕
@^y/V@lDm Accounting Society of China 中国会计学会
~y}M
GUEC accounting statement 会计报表
: z^ p s0 accounting system 会计制度；会计系统
5#.u A_Fov accounting transaction 会计事项；帐务交易
2,O-/A;tW* accounting treatment 会计处理
Wiqy".Y Y accounting year 会计年度
dhN[\Z% accretion 增值；添加
Ru
Q\H0pr accrual 应计项目；应累算数目
K,[g<7X5 accrual basis 应计制；权责发生制
<0T4MR7 accrual basis accounting 应计制会计；权责发生制会计
/>XfK,c- accrue 应累算；应计
PNXZ 3:W accrued benefit 应累算利益
J.:"yK"" accrued charges 应计费用
.Lo$uKsW$l accrued cumulative preference share dividend 应累算的累积优先股股息
I ]>- ~_ accrued expenses 应累算费用
YH^_d3A; accrued interest payable 应付利息；应计未付利息
d3T|N\(DL accrued interest receivable 应收利息；应计未收利息
(| Am accrued right 累算权益
}$V]00
X accruing profit 应累算的利润
5j`"@C5;O accumulated fiscal reserve 累积财政储备
l/yLSGjM accumulated profit 累积利润；滚存溢利
EA2BN} accumulated reserve 累积储备
|H5){ 2V>K accumulation of surplus income 累积收益盈余
rd\mFz-SB acquired assets 既得资产
[] 0`>rV q acquisition 收购；购置；取得
6h Yv acquisition cost 购置成本
2](R} acquisition expenses 购置费用
!&TbE@Xk acquisition of 100% interest 收购全部股权
U KF/v acquisition of control 取得控制权
qt}vM*0}V acquisition of fixed assets 购置固定资产
gh}FZs5 P acquisition of shell “买壳”
N{`-&8q;K acquisition price 收购价
?rWqFM:hb act of God 天灾
!h7` W*:: acting partner 执事合伙人
E=w $r active market 买卖活跃的市场；交投畅旺的市场；旺市
B8 -/ C\ active partner 积极参与的合伙人
;u,%an<( active trading 交投活跃
|heh ROUn actual circulation 实际流通
"OFYVK\]i actual cost 实际成本
{$>*~.Wu actual expenditure 实际开支；实际支出
Wt"@?#L actual income 实际入息；实际收入；实际收益
iwCnW 7: actual market 现货市场
Es zwg actual price 现货价；实际价格
[9a0J):w{ actual profit 实际利润
bOux8OHt* actual quotation 实盘；实际价位；实际报价
oo3ZYA actual year basis 按实际年度计算
x2/|i? ZO actuals 实货
j DcE_55o actuarial investigation 精算调查
;=hl !CB actuarial principle 精算原则
b]~X
U actuarial report 精算师报告
7*OO k "9 Actuarial Society of Hong Kong 香港精算学会
5?k_Q"~ actuarial valuation 精算师估值
=ALy.^J= actuary 精算师
JrseU6N ad referendum agreement 暂定协议；有待覆核的协定
|]DZc/ ad valorem duty 从价税；按值征税
E3 .=|]W' ad valorem duty system 从价税制
JJ ,Fh
. ad valorem fee 从价费
eGvHU ;@ ad valorem tariff 从价关税
9#/z [! additional allowance 额外免税额
<!K2xb-d^ additional amount for unexpired risk 未过期风险的额外款额
b`E0tZcJ additional assessable profit 补加应评税利润
Iqe4O~) additional assessment 补加评税
%B3E9<9>U additional commitment 额外承担
b0x9} additional commitment vote 额外承担拨款
Xgd!i}6Q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{8Hrb^8! additional dependent parent allowance 供养父母额外免税额
17H_>a\` additional provision 额外拨款
1 @E<5rp o additional stamp duty 附加印花税
1;SW% \M additional tax 补加税罚款；补加税款
B c*Rn3i@ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
+KDB ^{ adjudged bankrupt 被裁定破产
<|Bh;; adjudicated bankrupt 裁定破产人
O9A.WSJ
>} adjudication fee 裁定费；评定印花税额手续费；评估契据费
d4[M{LSl adjudication of bankruptcy 裁定破产；宣告破产
f&H):. adjudication of insolvency 裁定无力偿还债务
~y_TT5+ 3 adjusted actual 经调整的实数；调整后的实数
m}]"TFzoVM adjusted current assets 经调整的流动资产；调整后的流动资产
xx
nW 1`] adjusted figure 经调整的数字；调整后的数额
Mmbb}(< adjusted liabilities 经调整的负债；调整后的负债
B!! xu adjusted loss 经调整的亏损；调整后的亏损
%#02Z%?% 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
bU=!~W5 adjusted profit 经调整的利润；调整后的利润
WUGPi'x adjusted surplus 经调整的盈余额；调整后的盈余额
0fXdE ;M3 adjusted value 经调整的价值；调整后的价值
kE,~NG9P adjustment 调整；修订；理算〔保险〕
qUx!-DMY adjustment centre 调剂中心
f_9%kEXICt adjustment lag 调整过程的时间差距；调整时差
N|z-s adjustment mechanism 调整机制
jo AR;J adjustment of loss 亏损调整
wz9V)_V* adjustment process 调整过程；调整程序
>6=y x CJ adjustment range 调整幅度
KK a"Ba$g administered exchange rate 受管制汇率
WY?(C@>s Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
p{t 2pfb administration expenses 行政费用
Sq Uo XNw administration fee 手续费；行政费
K`j#'`/KC administration in bankruptcy 破产管理
jbn{5af administration order 遗产管理令
#_QvnQ?I administrator 管理人；遗产管理人
engq l; administrator of the estate 遗产管理人
{_ww1'|A admission of debt 债项承认书
EHcqj;@m admission of proof 接纳债权证明
X;v/$=-mz advance 放贷款项；垫付款项；预支款项；预付款项
%K;,qS'N_ advance account 暂支帐目；预付款帐户
"xa<Q%hk advance compensation 预付补偿金
j?+FS`a! advance from shareholder 股东垫款
4 bh m1Q advance pending reimbursement 预支以待日后付还
y{s?]hLk advanced economy 先进经济体系
1*[h$Z&H? advancement 预付；预付财产
TPq5"mco advances warrant 垫款令
b3H~a2"d advancing 贷出
NV9D;g$Y adverse balance 逆差
m!|u{<,R adverse exchange 逆汇
-mO[ ;l O advertisement addressed to shareholders 在报章刊登的致股东通告
iwJBhu0@# advice for collection 托收通知书
E%3WJ%A advice of drawing 提款通知书；汇票通知书
l K9us advice of payment 付款通知
.O3i"X] Advisory Committee [Securities and Futures Commission]
pYI`5B4 谘询委员会〔证券及期货事务监察委员会〕
Od>T a_ Advisory Committee on Diversification 经济多元化谘询委员会
SvAz9>N4 affidavit 誓章；遗产申报誓章
:'f#0 ox affidavit of no receipt 述明无收款的誓章
>VE,/?71@ affiliate 联号；联营公司；附属公司
L<J';#BD affiliated company 附属公司；联号；联营公司
]H[RY &GY affirmation [estate duty] 非宗教式宣誓〔遗产税〕
e8a_)TU? affordability 负担能力
XtN e) Ry African Development Bank [AfDB] 非洲开发银行
+su>0'a after-acquired property 事后取得的财产
giyKEnP after-hours dealing 市后交易
ul?'kuYk after-tax profit 税后盈利；税后利润；税后溢利
8QE0J$d5 agency agreement 代理协议
l-XiQ#-{ agency expenses 代理机构的开支
{uL<$;#i agency fee 代理费
:7e2O!zH_ Agency Law 《代理法》
ya5;C" agent 代理人；承销人
pTST\0? agent of company 公司代理人
Um 4
} ` agent's fee 代理人费；经纪费
tUGnD<P aggregate 总计；总数；总体数字
s59v*
/ aggregate amount 总款额；总额
*["9;_K D aggregate assets and liabilities 总体资产与负债
YnNB#x8| aggregate at constant price 按固定价格计算的总体数字
gv r "F aggregate demand 总需求
+%7yJmMw aggregate gross position 总持仓量
pOyM/L aggregate limit 总限额
*,%H1)Tj} aggregate of salaries tax 合计薪俸税
ot;j6eAH~E aggregate performance 总体表现；总体业绩
XGFU *g`kq aggregate supply 总体供应
DFwkd/3" aggregate surplus 总盈余
F8Rd#^9PD aggregate total 整体总额
c;&m}ImLe. aggregate value 总值；合计价值
P c nr aggregated basis 合计基准
\"V7O'S)& aggregated net chargeable income 合计应课税入息实额
G+=eu K2] aggregation 合并计算；合计；总和
kmi[u8iXD_ aggregation of incomes of husband and wife 夫妇入息合并计算
?#< Fxme aggregation of property 财产的总和
y"]?TEd agio 差价；贴水
IwZn%> 1N Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
e/6WhFN # Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@rRBo :0% 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
GL cf'$l Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
d?oupW}uu 《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》
1 C{n!l Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
R^1sbmwk 《香港政府和大韩民国政府关于相互促进和保护投资协定》
y{uR h>l agreement for a settlement 授产协议
Z WL/ AC agreement for assignment 转让协议
-=&r}/& agreement for sale 售卖协议；买卖协议
js^@tgf$x& agreement for sale and purchase 买卖协议
G':mc{{ agreement for the payment of interest 支付利息协议
f#ID:Ap3 agreement for the repayment of money 还款协议
AZ(["kh[ agreement of reinsurance 再保险协议
|<\o%89AM Agricultural Bank of China 中国农业银行
aG%KiJ7KEN air passenger departure tax 飞机乘客离境税
qy`@\)S/5 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Ih ;6(5z airport tax 机场税
`ihlKFX alcohol duty 酒精税
u&I?LZ-=, alienation 让与；让渡；转让
TKx.`Cf
m alimony 生活费；赡养费
U-QK
All Ordinaries Index [AOI] 所有普通股指数
O/e5LA all risks 全险；综合险
L
Bb&av All Sales Record for Stock Market 《股票市场成交报告》
Cl7IP<. Allied Capital Resources Limited 新联财务有限公司
1tDd4r?Y all-items index [Consumer Price Index] 总指数〔消费物价指数〕
!l?Go<^*L allocation letter 拨款信件
Op" \i allocation of fund 分配款项；预留款项
54_CewL1P] allocation of profit 利润分配；溢利分配
h1z[ElEeoP allocation warrant 拨款令
nC$f0r"z allotment 分配；配股
xlp^XT6# allotment notice 股份配售通知；配股通知
]!d #2( allotment of shares 股份分配
MOP/ q4j[ allowable 可获宽免；免税的
'VS!< allowable business loss 可扣除的营业亏损
|P$t LOrG allowable expenses 可扣税的支出
lE78 Yl ] allowance 免税额；津贴；备抵；准备金
UA!-YTh allowance for debts 债项的免税额
:U oZ`O~ allowance for depreciation by wear and tear 耗损折旧免税额
vDV` !JU
allowance for funeral expenses 殡殓费的免税额
}N]|zCE j allowance for inflation 为通货膨胀而预留的款项；通胀准备金
G!RbM.6 allowance for repairs and outgoings 修葺及支出方面的免税额
:@y!5[88! allowance to debtor 给债务人的津贴
Fx0E4\- alteration of capital 资本更改
M n`gd# alternate trustee 候补受托人
e 4b`C>> amalgamation 合并
|_&vW \ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
v,bes[Ik ambit of charges 征税范围；收费范围
[M 65T@v amended valuation 经修订的估值
` {c %d American Commodities Exchange 美国商品交易所
=5 l7{i*` American Express Bank Limited 美国运通银行
btkD<1{g American Stock Exchange 美国证券交易所
E
y1mlW amortization 摊销
1&uk Ky,[ amount due from banks 存放银行同业的款项
"a6[FqTs amount due from banks abroad 存放海外银行同业的款项
\sEq
r)\k amount due from holding companies 控股公司欠款
SQDllG84E amount due from local banks 存放本港银行同业的款项
3V?JX5X\ amount due to banks 银行同业的存款
iOkRB[hi amount due to banks abroad 海外银行同业的存款
e%uPZ >'q amount due to holding companies 控股公司存款
8L`J](y amount due to local banks 本港银行同业的存款
8~YhT]R= amount due to outport banks 外埠银行同业的存款
^q-]."W]t~ amount for note issue 发行纸币的款额
q(p]6Ha| amount of bond 担保契据的款额
fW~r%u
.y amount of consideration 代价款额
4:.yE|@h[ amount of contribution 供款数额
kO{A]LnAH amount of indebtedness 负债款额
U$Z)v1&{ amount of principal of the loan 贷款本金额
mHrt)0\_ amount of rates chargeable 应征差饷数额
>'iXwe- amount of share capital 股本额
L9M0vkgri amount of sums assured 承保款额
F.i*'x0u amount of variation 变动幅度
i+ ( k amount of vote 拨款数额
}d QW -U amount payable 应付款额
@;_xFL;{g amount receivable 应收款额
K'kWL[Ut! Amsterdam Stock Exchange 阿姆斯特丹证券交易所
"_WOt Jr analysis 分析
= +% QfuK ancillary risk 附属风险
m/Ou$ annual account 周年帐目；周年帐目报表；年度决算；年结
cK%Sty'8+ annual accounting date 年结日期
xa5^h]o annual allowance 每年免税额；年积金；年度津贴；年津
i 2j_=X- annual balance 年度余额
m^Qc9s#D annual disposable income 每年可动用收入
-f@~{rK.L annual estimates 周年预算
&\#If: annual fee 年费
I(y:Td annual general meeting 周年大会
`qnSq(tNq annual growth rate 年增率；每年增长率
Clr~:2g \ annual long-term supplement 长期个案每年补助金
?9'Ukw`
g annual pensionable emolument 可供计算退休金的年薪
= &jLwy annual report 年报
=Y
Je\745 Annual Report on the Consumer Price Index 《消费物价指数年报》
h}r .(MVt annual return 周年报表；周年申报表；每年报税表格
.xo#rt9_"= Annual Return Rules 《周年报表规则》
LfOXgn\ annual review of consumer prices 每年消费物价回顾
B*!{LjXV annual roll-forward basis 逐年延展方式
;) ].Dj9 annual salary 年薪
G`8i{3: annual statement 年度报表；年度决算表
m%h I@' 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
d#xi_L! annuitant 年金受益人
w g?GEY annuity 年金
j ;}!Yn annuity contract 年金合约
d+[GMIxg annuity on human life 人寿年金
MWTzJGRT antecedent debt 先前的债项
= i9|lU"Va ante-dated cheque 倒填日期支票
BQ! v\1'C anticipated expenditure 预期开支
P7np
-I* anticipated net profit 预期纯利
DdD wMq anticipated revenue 预期收入
@c,Qj$\1 anti-inflation measure 反通货膨胀措施
8 -]\C anti-inflationary stance 反通货膨胀立场
&v9*D`7L apparent deficit 表面赤字
D32~>J.F apparent financial solvency 表面偿债能力
'*gY45yT` apparent partner 表面合伙人
n=Qz7N (M application for personal assessment 个人入息课税申请书
!o +[L application of fund 资金应用
hDBVL" application to release as liquidator and to destruct the books of accounts and documents
+PT/pybA 申请免除清盘人职务及毁灭帐簿与文件
6?8x[l*5M appointed actuary 委任精算师
fG GGz$;N appointed auditor 委任核数师；委任审计师
U0>Uqk", appointed trustee 委任的受托人
K;j}qJvsb appointer 委任人
Cn+'!?!d, apportioned pro rata 按比例分摊
0*$? =E apportionment 分配；分摊
(#,0\ea{x Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
**p|g<wvY* apportionment formula 分摊方程式
PCKgdh}, apportionment of estate duty 遗产税的分摊
%Y!31oC# appraisal 估价；评估
DvL/xlN appreciable growth 可观增长
kD1[6cJ!=. appreciable impact 显着影响
+9Vp<( appreciable increase 可观增长
)~@iM.}S2 appreciation 增值；升值
L WwWxerZ appreciation against other currencies 相对其他货币升值
p+6L qk< appreciation of the exchange value of Hong Kong dollar 港元汇值上升
P(h[QAM appreciation tax 增值税
^}V x5[ appropriation 拨款；拨用；拨付
e+416
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X'[93
C|K Appropriation Bill 拨款法案
,Hq*zc c appropriation-in-aid system 补助拨款办法
cvSr> <( approved assets 核准资产
Qn0 1ig
approved basket stock 认可一篮子证券
(rF XzCI approved budget 核准预算
`w rN$& approved charitable donation 认可慈善捐款
Ew.a*[W'' approved charitable institution 认可慈善机构
DVC<P}/ approved currency 核准货币；认可货币
1:{BC 2P approved estimates 核准预算
=6Z$nc
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P:Nj;Cxh approved overseas insurer 核准海外保险人
&.D#OnRh9 approved overseas trust company 核准海外信托公司
W[Z W=c approved pooled investment fund 核准汇集投资基金
2g'o5B\ * approved provident fund scheme 认可公积金计划
Mzfuthq=@ approved provision 核准拨款
)Pj8{.t4 approved redeemable share 核准可赎回股份
x ,LQA0 approved regional stock 认可地区性证券
0=g~ozEW& approved retirement scheme 认可退休金计划
P[q` {TdV approved subordinated loan 核准附属贷款
"WPFZw:9 arbitrage 套戥；套汇；套利
WB Oebv arbitrageur 套戥者；套汇者
BBkYc:B=SA arbitrary amount 临时款项
o]gS=iLp arrangement 措施；安排；协定
UB5X2uBv arrears 欠款
uPZ<hG#K arrears of pay 欠付薪酬
C{g Y*+ arrears of revenue 逾期未收税款；逾期未收的帐项
LS(J%\hMDm articles of association 组织章程；组织细则；组织章程细则
6KpG,%2L# Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
b`%(.& ascertainment of profit 确定利润
#}y(D{z c "Asia Clear" “亚洲结算系统”
P/9iB/ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
hlIh(\JZ4s Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~:Pu Kx Asian Development Fund [ADF] 亚洲发展基金
?U^h:n Asian dollar bond 亚洲美元债券
fwWE`BB Asian dollar market 亚洲美元市场
6|{$]<' Asian dollar rate 亚洲美元利率
v J `'x Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
vBR W5@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
s"jNS1B asked price 沽盘；喊价；索价；卖方报价
T][r 'jWQ assessable income 应评税入息
+0&SXhy%y assessable loss 应评税亏损
3d_PY,=1 assessable profit 应评税利润
k2 axGq assessable value 应评税值
dF
(m!P/R assessed profit 估定利润
Z#Q)a;RA assessed value 经评估价值
xW hi> assessment 评税；评定；估价；评税单
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d,0*(</ assessment number 评税编号；估价编号
iD/ r8_} assessment of additional tax 补加税评税
0qd gt assessment of performance 业绩评估；实绩评价
heF<UMI Assessor 评税主任
QAI!/bB asset price bubbles 资产价格泡沫
vbn'CY]QU asset-backed securities 具资产保证的证券
Gd= l{~ assets accretion 资产增值
(txr%Z0E assets and liabilities 资产与负债
moe5H assets betterment statement 资产递增表；资产改进表
N3C 8% assets lending 实物放款；有抵押贷款
J 3;dR W assets of the company passing on the death 死者去世时转移的公司资产
w
=MZi=p assets pledged as security for liabilities 用作负债抵押的资产
R3`Rr j Z assets portfolio 资产投资组合
`% a+LU2 assets price 资产价格
utJz e assets quality 资产质素
gJn_Z7Mg J assets realization 资产变现
$IdY(f:.:5 assets refinancing arrangement 资产再集资安排
wl Y6h4c assets securitization 资产证券化
E\ 'X|/$a assets situated outside Hong Kong 在香港以外地方的资产
ab 5uZ0@ assets stripping 削减资产；拆卖资产
_jhdqON6E assets value 资产值
Vv]81y15Q; assignee 承让人
0 lyCk } c assignment 转让；转让书；转让契
W;^bc*a_ assignment of interest 权益转让
#c2 InwZV assignment of letters patent and trade mark 专利证书及商标转让
P0/B!8x assignment of property 物业转让；物业转让书
*, Mg assignment right 转让权
9F*],#ng assignor 转让人
.JJ^w!|># associate 有联系的人；有关连人士；相联者；合伙人；联系人
NbDfD3
1GK Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
a%h'utF{[ associate member 附属会员
# _zd`s3k associated body corporate 相联法人团体
Qey6E9eCA associated company 相联公司；联属公司
4Pm+0=E associated corporation 相联法团
Aj2 2t Association of Chartered Certified Accountants [ACCA] [United Kingdom]
WecJ^{g>r{ 公认会计师公会〔英国〕
UdSu:V | Association of Futures Exchange Brokers 香港期货经纪协会
C}~/(;1V= Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Rlq6I?S+ association of underwriters 承保人组织
7+h*&f3> assumption of control 接管
wn$:L9 "YN assurance 担保；保险；转易；转易书
4-YX Xi} assurance of interest 权益的转易
N%2UL&w#B at 19XX price 按一九ＸＸ年价格计算
q|8p4X}/] at a discount 按赔价计算；按贴水价格计算；打折扣
"eH~/ 6A at a premium 按溢价计算；按升水价格计算
c/c%-= at call 通知付款；按通知
te+5@k# t at constant market price 按固定市价计算
gUrb&#\X at constant price 按固定价格计算
TF@HwF"# at cost 按成本计算
wq( m%F at current market price 按当时市价计算；按现时市价计算
R+s_uwS at current price 按当时价格计算；按现时价格计算
? 77ye at factor cost 按要素成本计算；按生产要素成本计算
4't@i1Ll( at money-of-the-day price 按付款当日价格计算
C~5-E{i at or better 按指定或较佳价位〔买卖指令〕
kS>'6xXH at par 按面值计算；平价
qwb`8o at sight 见票即付
7 %P?3 at the close 按收市盘
]/d4o at the opening 按开市盘
<?T J- attestation 见证；见证条款
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pj b at-the-money option 平价期权
$j~oB:3n7 attorney 受权人；受托代表人
_n3Jf<Y attornment 新拥有人承认书
Oc]&1>M attributable profit 可归属利润
l7]$Wc[ attributable share value 可归属股份价值
z"eh.&T Auckland Stock Exchange 奥克兰证券交易所
?gSk%]S/! auction 拍卖
biFN]D auctioneer 拍卖商
GM/3*S$ c audit 审计；核数
N ".-]bB Audit Commission 审计署
J-W, ^% Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Y=gj{]4 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〕
] c8 $% audit review 帐目审查
9iQcK&D
2 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
RfT#kh/5 audited account 审计帐目；经审计的帐目
h&!k!Su3# audited annual account 经审计的周年帐目
"~h.u audited balance sheet 经审计的资产负债表
aBM'ROQ auditor 核数师；核数主任；审计师
,x+_/kqx auditor's certificate 核数师证明书；审计师证明书
ax0:v!,e auditor's report 核数师报告；审计师报告
|U_4 8 Aussie bond 澳元债券
S|A?z)I austerity budget 紧缩预算
%@! Vx Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
HY]vaA` Australia All Ordinaries Index 澳洲所有普通股票指数
{PM)D [$i Australian Dollar [AUD] 澳元
X;5U@l Australian Options Market 澳大利亚期权市场
!Xwp;P= Australian Securities Commission 澳洲证券事务监察委员会
@"}dbW <DV Australian Society of Certified Practising Accountants 澳洲执业会计师公会
I +,D,Vg Australian Stock Exchange 澳大利亚证券交易所
S?{|ql py Austrian Schilling [ATS] 奥地利先令
Sa&~\!0t authentication 认证；鉴证
,i2%FW authority to purchase 委托购买证；委购书
|Hbe]2"x> authorization 认可；核准；授权；授权书
cJ&e^$:Er authorization by direction 指示授权
Ii?"`d +JA authorization by instruction 指令授权
.P=uR 8 authorization by warrant 令状授权
9?*BN\E5S authorization of unit trust 单位信托的认可
'aB0abr| authorized agent 指定代理人
o} #nf$v( authorized capital 法定资本
S.+)">buH authorized clerk 出市员
(k"oV>a| authorized dealer 认可交易商
E<3hy authorized financial institution 认可财务机构
7"f$;CN ?~ authorized fund 认可基金
y+RT[*bX5o authorized fund house 获授权的基金公司；认可基金公司
VI%879Z\e authorized institution 认可机构
/Q"nQSG authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
M* W=v authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
p[e|N;W8A authorized insurer 获授权保险人；获认可承保人
+w/Ax[K authorized investment 特准投资项目
" 7!K'i authorized person 获授权人
|}*k | authorized representative 获授权代表
%E7+W{?*1 authorized share capital 法定股本
US )wr automated quotation system 自动报价系统
h<*l=`# Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
x Z@H{): 自动交易系统〔香港期货交易所有限公司〕
b?o T|@ automatic adjustment mechanism 自动调整机制
V/+r"le automatic adjustment system 自动调整系统
1h\: Lj Automatic Clearing House 自动票据交换所
oKTIoTb automatic exchange rates accumulation system 自动化汇率累集系统
}H{{ @RU Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
1vu4}%nD automatic teller machine [ATM] 自动柜员机
h*h V autopay 自动转帐
yXN E2K available assets 可用资产
pFSVSSQRV| available fiscal reserve 现存财政储备
5;V#Z@S available profit 可用利润
r2.8 7 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
/U1GxX:P, average 平均；平均数；海损
Be2 @9 average basic salary 平均基本薪金
Ms(;B* average consumer expenditure 平均消费开支；一般消费开支
kq:,}f c;B average cost 平均成本
9B'l+nP average cost of land production 增辟土地平均成本
i~z:Fe{ average daily turnover 平均每日成交额
mW 5L;> average daily wage rate 平均每日工资率
w;'
F;j~ average expenditure pattern 平均开支模式
;,' ! average growth rate 平均增长率
k Tex>1W; average net fixed assets 固定资产平均净值
*6Rl[eXS average of relatives 相对价格平均数
'N5qX>Ob average price 平均价格
q y y.3-( average propensity to consume 平均消费倾向；一般消费倾向
<_ */ average propensity to save 平均储蓄倾向；一般储蓄倾向
#rV=! j|| average rate 平均率
* @G4i average revenue 平均收入；平均收益
^V_acAuS^ average stock 平均库存；平均存货
V{Idj\~Jh average yearly rent 平均年租
1elcP`N1 avoidance of double taxation 避免双重课税
AC l:~7; avoidance of tax 避税
