A:
6|oWaA\gI A share Ａ股；甲类股份
& 57U? oY abatement of tax 减税；减扣免税额
L=m:/qQL ABN AMRO Bank N.V. 荷兰银行
!7c'<[+Hm above-the-line expenditure 线上项目支出；经常预算支出
|[ocyUsxX above-the-line receipt 线上项目收入；经常预算收入
`j:M)2:*y ABSA Asia Limited 南非联合亚洲有限公司
ph#efY`a: absolute change 绝对数值变更
O#G|
~'., absolute expenditure 实际开支
lR}%)3_k absolute guideline figure 绝对准则数字
h?A'H RyL~ absolute interest 绝对权益
T3rn+BxF 7 absolute order of discharge 绝对破产解除令
6l[G1KkV absolute profit margin 绝对利润幅度
5qiI.) absolute value 实值；绝对值
xE1rxPuq)d absolutely vested interest 绝对既得权益
k(v"B@0
absorbed cost 已吸收成本；已分摊成本
uS-3\$ absorption 吸收；分摊；合并
6F-JK 1i absorption rate 吸收率；摊配率；分摊率
J[r^T& o ACB Finance Limited 亚洲商业财务有限公司
<A{y($ acceptable form of reciprocity 合理的互惠条件
pn s +y acceptable rate 适当利率；适当汇率
1MV@5j acceptance agreement 承兑协议
!;+U_j'Pg acceptance for honour 参加承兑
(H1lqlVWV# acceptor 承兑人；接受人；受票人
s X5sL acceptor for honour 参加承兑人
IXJ6PpQLv accident insurance 意外保险
8nsZ+,@+[ Accident Insurance Association of Hong Kong 香港意外保险公会
R+F,H` accident insurance scheme 意外保险计划
3cHtf accident year basis 意外年度基准
uP Rl[tS0 accommodation 通融；贷款
^]7,1dH}M accommodation bill 通融票据；空头票据
x ;mJv fX accommodation party 汇票代发人
] ?&H^" = account balance 帐户余额；帐户结余
_NT[
~M_Q account book 帐簿
~lk@6{`l|1 account collected in advance 预收款项
48k 7/w\ account current book 往来帐簿
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$ @(C account of after-acquired property 事后取得的财产报告
RJ*F >2 account of defaulter 拖欠帐目
#B}Qt5w account payable 应付帐款
Jh^8xI,`C account payee only [A/C payee only] 只可转帐；存入收款人帐户
[-]A^?yBM account receivable 应收帐款
_25d %Ne0 account receivable report 应收帐款报表
p I 5_Hg account statement 结单；帐单；会计财务报表
hb<k]-'! account title 帐户名称；会计科目
Pxk0(oBX accountant's report 会计师报告
*`1bc'umM; Accountant's Report Rules 会计师报告规则
9t}J|09i accounting and auditing procedure 会计与审计程序；会计与核数程序
niQcvnT4b Accounting Arrangements 《会计安排》
*;P2+cE>H3 accounting basis 会计基础
/.2 qWQH accounting by Official Receiver 破产管理署署长呈交的帐目
9fMSAB+c% Accounting Circular 《会计通告》
ZMe}M !V accounting class 会计类别
\ = Nm5: accounting date 记帐日期；会计结算日期
0#
l#,Y6#I accounting for money 款项核算
J[6VBM.Y Accounting Officer 会计主任
Ju4.@ accounting period 会计报告期；会计期
hk.yR1Y| accounting policy 会计政策；会计方针
0+|>-b/% accounting practice 会计惯例
u>m'FECXj accounting principle 会计准则
kXMP =j8 accounting record 会计记录
>fg4x+0 % accounting report 会计报告
tO`?{?W7 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
i7(~>6@| Accounting Society of China 中国会计学会
,S0UY):( A accounting statement 会计报表
Vq U|kv
accounting system 会计制度；会计系统
*.3y2m,bZ accounting transaction 会计事项；帐务交易
7O9n!aJ accounting treatment 会计处理
;b| accounting year 会计年度
'{CWanTPi accretion 增值；添加
`{ <JC{yc? accrual 应计项目；应累算数目
qS| Adk NL accrual basis 应计制；权责发生制
E#a ZvE accrual basis accounting 应计制会计；权责发生制会计
=R2l3-HA= accrue 应累算；应计
DU`v J2 accrued benefit 应累算利益
'QnW9EHL F accrued charges 应计费用
|e+aZ%g accrued cumulative preference share dividend 应累算的累积优先股股息
Y!it!9 accrued expenses 应累算费用
Pr2;Kp accrued interest payable 应付利息；应计未付利息
I5Q~T5Ar accrued interest receivable 应收利息；应计未收利息
!%V*UR9 accrued right 累算权益
1xIFvXru accruing profit 应累算的利润
D Kq-C% accumulated fiscal reserve 累积财政储备
)\"I*Jwir accumulated profit 累积利润；滚存溢利
q^%5 HeV 2 accumulated reserve 累积储备
=oPng= : accumulation of surplus income 累积收益盈余
q#|r acquired assets 既得资产
+NT:<(;|i5 acquisition 收购；购置；取得
hR LKb} acquisition cost 购置成本
POY=zUQ'/ acquisition expenses 购置费用
BJ2Q 2W W acquisition of 100% interest 收购全部股权
d{3I.$ThH acquisition of control 取得控制权
w_GLC%|7 acquisition of fixed assets 购置固定资产
P|8e%P acquisition of shell “买壳”
/0l-mfRr acquisition price 收购价
^H-QYuz:T0 act of God 天灾
Qj:{p5H' acting partner 执事合伙人
wM0E%6
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&#Wkww&Y active partner 积极参与的合伙人
Bqp&2zg)@ active trading 交投活跃
w0X$rl1 actual circulation 实际流通
> R#9\/s actual cost 实际成本
Stt* 1gT actual expenditure 实际开支；实际支出
M orW\7-} actual income 实际入息；实际收入；实际收益
}`#B f actual market 现货市场
t +J)dr actual price 现货价；实际价格
zG<0CZQ8 actual profit 实际利润
"!^c actual quotation 实盘；实际价位；实际报价
'cYQ ?; actual year basis 按实际年度计算
ze
?CoDx2 actuals 实货
tbY SK actuarial investigation 精算调查
=:;YTie actuarial principle 精算原则
RpjSTV8Tkm actuarial report 精算师报告
pb6 Q?QG, Actuarial Society of Hong Kong 香港精算学会
Z+Xc1W^ actuarial valuation 精算师估值
OK.-]()! actuary 精算师
}d@LSaM ad referendum agreement 暂定协议；有待覆核的协定
T6;>O` B.r ad valorem duty 从价税；按值征税
P$Ax c/H ad valorem duty system 从价税制
FJW`$5? ad valorem fee 从价费
-h=c =P ad valorem tariff 从价关税
?f9$OLEB additional allowance 额外免税额
&`m~o/ additional amount for unexpired risk 未过期风险的额外款额
%Dl_} additional assessable profit 补加应评税利润
ti+pUlVrM additional assessment 补加评税
-;f+ ;
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uO 6c3|Zjs additional commitment vote 额外承担拨款
pL%4= ]m additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
}0vtc [! additional dependent parent allowance 供养父母额外免税额
wqf& i^_ additional provision 额外拨款
tG_-;03<`4 additional stamp duty 附加印花税
WVinP(#nfM additional tax 补加税罚款；补加税款
B
JU*`Tx Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
9Y\F53p&j adjudged bankrupt 被裁定破产
aam 1tm#Q adjudicated bankrupt 裁定破产人
-}N Ab^d adjudication fee 裁定费；评定印花税额手续费；评估契据费
[ O [FCn adjudication of bankruptcy 裁定破产；宣告破产
H RWZ0 ' adjudication of insolvency 裁定无力偿还债务
b5[ f 5 adjusted actual 经调整的实数；调整后的实数
Hu K Aj adjusted current assets 经调整的流动资产；调整后的流动资产
O.dux5lfBd adjusted figure 经调整的数字；调整后的数额
8Er [ M adjusted liabilities 经调整的负债；调整后的负债
,b. kw}k adjusted loss 经调整的亏损；调整后的亏损
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rv1IJ 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
j\nE8WH adjusted profit 经调整的利润；调整后的利润
Pb*q;9 adjusted surplus 经调整的盈余额；调整后的盈余额
s8{-c^G:R adjusted value 经调整的价值；调整后的价值
UP5%C; adjustment 调整；修订；理算〔保险〕
^GrNfB[Qu adjustment centre 调剂中心
xu`d`!Tx adjustment lag 调整过程的时间差距；调整时差
Vvx a.B adjustment mechanism 调整机制
'T6B_9GQ8 adjustment of loss 亏损调整
Feh"!k <6k adjustment process 调整过程；调整程序
</8be=e7p adjustment range 调整幅度
{V{0^T- administered exchange rate 受管制汇率
,o4r,.3[s Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
S$Qr@5 administration expenses 行政费用
4RlnnXY administration fee 手续费；行政费
_, 1 1EeW@ administration in bankruptcy 破产管理
3zk:59 administration order 遗产管理令
?&{S~[;l administrator 管理人；遗产管理人
[8xeQKp4 administrator of the estate 遗产管理人
c9
gz!NE admission of debt 债项承认书
W<Bxm| admission of proof 接纳债权证明
0c%@e2(N advance 放贷款项；垫付款项；预支款项；预付款项
aB/{ %%o advance account 暂支帐目；预付款帐户
WNCM|VUl advance compensation 预付补偿金
;G i I'M advance from shareholder 股东垫款
nLzX
Z6JlU advance pending reimbursement 预支以待日后付还
V+P8P7y37B advanced economy 先进经济体系
{hlT` K advancement 预付；预付财产
*7)S%r,? advances warrant 垫款令
.LWOM8) advancing 贷出
rE!G,^_{ adverse balance 逆差
p)K9 ZI adverse exchange 逆汇
D!81(}p advertisement addressed to shareholders 在报章刊登的致股东通告
v$q pcu#o advice for collection 托收通知书
bM*Pcxv advice of drawing 提款通知书；汇票通知书
A M1/\R advice of payment 付款通知
}G"r3*
Advisory Committee [Securities and Futures Commission]
Q>cL?ie 谘询委员会〔证券及期货事务监察委员会〕
Xi 1q]ps Advisory Committee on Diversification 经济多元化谘询委员会
50}.Xm@,BO affidavit 誓章；遗产申报誓章
bjU 2UcI"< affidavit of no receipt 述明无收款的誓章
FSI]k: affiliate 联号；联营公司；附属公司
^yzo!`)fso affiliated company 附属公司；联号；联营公司
a*pXrp@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
0+$ hkd n affordability 负担能力
2&zn^\%" African Development Bank [AfDB] 非洲开发银行
& y#y>([~ after-acquired property 事后取得的财产
9_g>BI;"8 after-hours dealing 市后交易
dq IZ#;:g after-tax profit 税后盈利；税后利润；税后溢利
D }=/w+ agency agreement 代理协议
|JirBz agency expenses 代理机构的开支
DQL06`pX/ agency fee 代理费
AAeQ- nbP Agency Law 《代理法》
Dx p > agent 代理人；承销人
}rFsU\]:q agent of company 公司代理人
i{ %z agent's fee 代理人费；经纪费
?,A}E|jZ aggregate 总计；总数；总体数字
kKFuTem_3 aggregate amount 总款额；总额
)Tyky%P+iI aggregate assets and liabilities 总体资产与负债
bCJ<=X,g`K aggregate at constant price 按固定价格计算的总体数字
}I`
ku.@5 aggregate demand 总需求
awj} K aggregate gross position 总持仓量
:)^#
xE( aggregate limit 总限额
&>+I7Ts] aggregate of salaries tax 合计薪俸税
> Z.TM=qj aggregate performance 总体表现；总体业绩
+An![1N, aggregate supply 总体供应
O2V6UX@&<w aggregate surplus 总盈余
EF*oPn0| aggregate total 整体总额
w>/pQ6=OFR aggregate value 总值；合计价值
Res"0Q aggregated basis 合计基准
e/m 'a|% : aggregated net chargeable income 合计应课税入息实额
y<I Z|f aggregation 合并计算；合计；总和
i'eY mm96Q aggregation of incomes of husband and wife 夫妇入息合并计算
. }-@;:yh aggregation of property 财产的总和
M]%!n3Fb agio 差价；贴水
PV Q#>_~5 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》
|j.KFu845 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
e +d6R[`M 《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》
dQWA"6 ?i Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
%^Q@*+{:f 《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》
Zu [?' Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
GlV-}5W 《香港政府和大韩民国政府关于相互促进和保护投资协定》
;%b <uV agreement for a settlement 授产协议
-.+KCt G$+ agreement for assignment 转让协议
Y]`lEq% agreement for sale 售卖协议；买卖协议
h&:Q$*A> agreement for sale and purchase 买卖协议
sqMNo n`5 agreement for the payment of interest 支付利息协议
?,+C!R? agreement for the repayment of money 还款协议
;|;h9" agreement of reinsurance 再保险协议
g 'd*TBnk Agricultural Bank of China 中国农业银行
+Y.uZJ6+ air passenger departure tax 飞机乘客离境税
J*^,l`C/ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4N%2w(,+8 airport tax 机场税
Z!s>AgH9u alcohol duty 酒精税
goBKr: &]w alienation 让与；让渡；转让
@+T{M:&l alimony 生活费；赡养费
2F*Dkv All Ordinaries Index [AOI] 所有普通股指数
g-{<v4 NGI all risks 全险；综合险
Aoy1<8WP%
All Sales Record for Stock Market 《股票市场成交报告》
.zSimEOF Allied Capital Resources Limited 新联财务有限公司
s[{:>~{iq all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-x3tx7% allocation letter 拨款信件
"p6:ekw allocation of fund 分配款项；预留款项
#qiGOpTF. allocation of profit 利润分配；溢利分配
[][:/~q! allocation warrant 拨款令
(c* 7VO; allotment 分配；配股
O>o}<t7 allotment notice 股份配售通知；配股通知
k:+)$[t7 allotment of shares 股份分配
yEw"8u' allowable 可获宽免；免税的
AT'_0> x 8 allowable business loss 可扣除的营业亏损
y9re17{
X allowable expenses 可扣税的支出
kVG6\<c] allowance 免税额；津贴；备抵；准备金
9 FFfRIVY allowance for debts 债项的免税额
F~d7;x =g allowance for depreciation by wear and tear 耗损折旧免税额
2A18hP`^ allowance for funeral expenses 殡殓费的免税额
LK-K_!F allowance for inflation 为通货膨胀而预留的款项；通胀准备金
/Mi-lh^j- allowance for repairs and outgoings 修葺及支出方面的免税额
9 B?t3: allowance to debtor 给债务人的津贴
sgb+@&}9n alteration of capital 资本更改
I W] 841 alternate trustee 候补受托人
|<+|Du1 amalgamation 合并
L]L~TA<D9i ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
@e?[oojrM ambit of charges 征税范围；收费范围
Oa_o"p<Lr amended valuation 经修订的估值
-<}>YtB
Q American Commodities Exchange 美国商品交易所
G+QNg .pH American Express Bank Limited 美国运通银行
CrwcYzrRWl American Stock Exchange 美国证券交易所
]`i@~Z h\ amortization 摊销
2'UFHiK amount due from banks 存放银行同业的款项
n\8[G [M amount due from banks abroad 存放海外银行同业的款项
n[cyK$" amount due from holding companies 控股公司欠款
E't G5,/m amount due from local banks 存放本港银行同业的款项
_.J[w6 amount due to banks 银行同业的存款
,j(p}t amount due to banks abroad 海外银行同业的存款
luxKgcU amount due to holding companies 控股公司存款
,ov v amount due to local banks 本港银行同业的存款
'i h amount due to outport banks 外埠银行同业的存款
3{#pd6e5 amount for note issue 发行纸币的款额
g$^qQs)^N amount of bond 担保契据的款额
WNlSve)]ie amount of consideration 代价款额
lh(+X- }D amount of contribution 供款数额
J^+$L"K amount of indebtedness 负债款额
T~ q'y~9o amount of principal of the loan 贷款本金额
>-@{ vyoOy amount of rates chargeable 应征差饷数额
% OfDTs amount of share capital 股本额
b ] qfcV amount of sums assured 承保款额
/>2$
X wP amount of variation 变动幅度
tx&U "] amount of vote 拨款数额
` S~@ FX amount payable 应付款额
j}?ZsnqV amount receivable 应收款额
1n5e^'z Amsterdam Stock Exchange 阿姆斯特丹证券交易所
X #NeB>~ analysis 分析
p ra-8z- ancillary risk 附属风险
(.nJT"& annual account 周年帐目；周年帐目报表；年度决算；年结
4kY{X%9 annual accounting date 年结日期
e#eO`bT annual allowance 每年免税额；年积金；年度津贴；年津
^N}~U5 annual balance 年度余额
< +1w'- annual disposable income 每年可动用收入
ZD] '$ annual estimates 周年预算
q$2ta G} annual fee 年费
*,*:6^t annual general meeting 周年大会
d# ?* 62 annual growth rate 年增率；每年增长率
*y\tns U annual long-term supplement 长期个案每年补助金
JjO/u>A3;7 annual pensionable emolument 可供计算退休金的年薪
@Q1F#IU annual report 年报
$O</akn; Annual Report on the Consumer Price Index 《消费物价指数年报》
\,IDLXqp annual return 周年报表；周年申报表；每年报税表格
HgBEV Annual Return Rules 《周年报表规则》
qx<zX\qI6n annual review of consumer prices 每年消费物价回顾
t T/*ZzMq# annual roll-forward basis 逐年延展方式
^~1@HcJo annual salary 年薪
}d*sWSPu( annual statement 年度报表；年度决算表
*[5#g3 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
zB7dCw annuitant 年金受益人
= {D B annuity 年金
Ko1?jPE annuity contract 年金合约
T+{ 'W annuity on human life 人寿年金
#?d>S;)+ antecedent debt 先前的债项
Ywb)h^{! ante-dated cheque 倒填日期支票
{ZYCnS&?CL anticipated expenditure 预期开支
6Q?6- ,?_ anticipated net profit 预期纯利
*Lk&@(
anticipated revenue 预期收入
D
'_ #?%3^ anti-inflation measure 反通货膨胀措施
Yiw^@T\H` anti-inflationary stance 反通货膨胀立场
7X3l&J2C4l apparent deficit 表面赤字
[x() ^{;2 apparent financial solvency 表面偿债能力
d_|v=^; apparent partner 表面合伙人
]{, =mOk application for personal assessment 个人入息课税申请书
~hw4gdtS application of fund 资金应用
u H;^>`DT application to release as liquidator and to destruct the books of accounts and documents
s?I=} 申请免除清盘人职务及毁灭帐簿与文件
=&G|} M appointed actuary 委任精算师
7Sv5fLu2 appointed auditor 委任核数师；委任审计师
@3= < wz< appointed trustee 委任的受托人
xMGd'l? appointer 委任人
l|QFNW[i apportioned pro rata 按比例分摊
z+B apportionment 分配；分摊
W p*
v Vv Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
K<9MK>T apportionment formula 分摊方程式
0`Qs=R`OM apportionment of estate duty 遗产税的分摊
+fR`@HI appraisal 估价；评估
Xwq2;Bq appreciable growth 可观增长
Q-%=ZW Z appreciable impact 显着影响
E|}Nj}( * appreciable increase 可观增长
j%<@ui u appreciation 增值；升值
3~09)0"!d appreciation against other currencies 相对其他货币升值
lxJ.h& "P appreciation of the exchange value of Hong Kong dollar 港元汇值上升
C xN@g' appreciation tax 增值税
rpI7W?hh appropriation 拨款；拨用；拨付
+|w~j#j9` appropriation account 拨款帐目
>\Pj(,' Appropriation Bill 拨款法案
uUB%I 8 appropriation-in-aid system 补助拨款办法
o;P ;=< approved assets 核准资产
(NV=YX?s approved basket stock 认可一篮子证券
qO'5*d;! d approved budget 核准预算
~$obcW1 approved charitable donation 认可慈善捐款
-Af`AX approved charitable institution 认可慈善机构
] ]-0RJ=S? approved currency 核准货币；认可货币
c{P`oB8 approved estimates 核准预算
KT?s\w approved estimates of expenditure 核准开支预算
x%7x^]$ approved overseas insurer 核准海外保险人
f6C+2L+Hr approved overseas trust company 核准海外信托公司
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a&j4E approved pooled investment fund 核准汇集投资基金
r ?> Hg+ approved provident fund scheme 认可公积金计划
{v'Fg approved provision 核准拨款
/[T8 /7;_l approved redeemable share 核准可赎回股份
!|QeYGnq6 approved regional stock 认可地区性证券
] /naH#8G approved retirement scheme 认可退休金计划
J}u1\Id% approved subordinated loan 核准附属贷款
\ku{-^ 7 arbitrage 套戥；套汇；套利
AlhiF\+ C arbitrageur 套戥者；套汇者
ZDD|MH arbitrary amount 临时款项
5gEWLLDp arrangement 措施；安排；协定
O|m -k0n arrears 欠款
dgD%I arrears of pay 欠付薪酬
';V+~pi arrears of revenue 逾期未收税款；逾期未收的帐项
3c6) articles of association 组织章程；组织细则；组织章程细则
6>A8#VT Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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~b OP^' ascertainment of profit 确定利润
{vlh ,0~ "Asia Clear" “亚洲结算系统”
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hOU Asia Commercial Bank Ltd. 亚洲商业银行有限公司
_n gMC]-T Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
nuA!Jln_ Asian Development Fund [ADF] 亚洲发展基金
J#WPXE+Ds Asian dollar bond 亚洲美元债券
,i. P= o Asian dollar market 亚洲美元市场
5!%/j,? Asian dollar rate 亚洲美元利率
#8|NZ6x, Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
eci\Q, Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
&Wk<F3qN asked price 沽盘；喊价；索价；卖方报价
5X-(@GwN assessable income 应评税入息
oOz6Er[KO assessable loss 应评税亏损
= Z$6+^L assessable profit 应评税利润
>D aS*r assessable value 应评税值
bV,R*C assessed profit 估定利润
M 4?3 l assessed value 经评估价值
a{,t@G
assessment 评税；评定；估价；评税单
R 6Lr]H assessment number 评税编号；估价编号
ITiw) M assessment of additional tax 补加税评税
t,6=EK*3T assessment of performance 业绩评估；实绩评价
9] \vw Assessor 评税主任
5+Ut]AL5 asset price bubbles 资产价格泡沫
\ed(<e> asset-backed securities 具资产保证的证券
NQD b;5: assets accretion 资产增值
vX%gcs/@ assets and liabilities 资产与负债
ZQ/5]]}3y assets betterment statement 资产递增表；资产改进表
eL !6}y}W assets lending 实物放款；有抵押贷款
df\>-Hl assets of the company passing on the death 死者去世时转移的公司资产
9tQk/niMM5 assets pledged as security for liabilities 用作负债抵押的资产
Z%=E/xT assets portfolio 资产投资组合
n]!H,Q1,T assets price 资产价格
~3 (>_r assets quality 资产质素
ha 5\T' assets realization 资产变现
_,Y79 b6 assets refinancing arrangement 资产再集资安排
hT#mM*` assets securitization 资产证券化
H[C n@XE assets situated outside Hong Kong 在香港以外地方的资产
DK1)9< assets stripping 削减资产；拆卖资产
}OFk.6{{&v assets value 资产值
} J`Gm assignee 承让人
Lf9h;z># assignment 转让；转让书；转让契
h,g~J-x`| assignment of interest 权益转让
6qf`P!7d]M assignment of letters patent and trade mark 专利证书及商标转让
M}u2aW2]X assignment of property 物业转让；物业转让书
uzD{ewR/.y assignment right 转让权
E{J;-+t assignor 转让人
F\;1:y~1 associate 有联系的人；有关连人士；相联者；合伙人；联系人
tWuQKN`_ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
qE[}Cf]X associate member 附属会员
jF8l d5|_| associated body corporate 相联法人团体
@P?*<b{ associated company 相联公司；联属公司
t!GY>u>` associated corporation 相联法团
k6\c^%x Association of Chartered Certified Accountants [ACCA] [United Kingdom]
O(!'V~3 公认会计师公会〔英国〕
ovp>"VuC Association of Futures Exchange Brokers 香港期货经纪协会
8iRQPV-"_ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
fkM4u<R^ association of underwriters 承保人组织
Tj:F Qnx assumption of control 接管
vvC GzOv assurance 担保；保险；转易；转易书
RB2u1]l assurance of interest 权益的转易
Q@R8qc=* at 19XX price 按一九ＸＸ年价格计算
W2^R$"U at a discount 按赔价计算；按贴水价格计算；打折扣
"c x" d: at a premium 按溢价计算；按升水价格计算
m" G r pE3 at call 通知付款；按通知
:&MiO3#+ at constant market price 按固定市价计算
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J1:N*BA at constant price 按固定价格计算
*KAuyJr at cost 按成本计算
rxA<\h,A at current market price 按当时市价计算；按现时市价计算
P^ UcpU, at current price 按当时价格计算；按现时价格计算
aUV>O`|_ at factor cost 按要素成本计算；按生产要素成本计算
Zh$Z$85p at money-of-the-day price 按付款当日价格计算
~7v ^7;tT at or better 按指定或较佳价位〔买卖指令〕
sQw-#f7t at par 按面值计算；平价
Sk- Ti\ at sight 见票即付
E_P]f% at the close 按收市盘
jBM>Pe^`3 at the opening 按开市盘
$8)/4P?OL attestation 见证；见证条款
O{PRK5 ^h at-the-money option 平价期权
NNX/ 2 attorney 受权人；受托代表人
_>.%X45xi attornment 新拥有人承认书
c QjJ9o7 attributable profit 可归属利润
23PSv8;EM attributable share value 可归属股份价值
{#MViBhd% Auckland Stock Exchange 奥克兰证券交易所
&IPT$= u auction 拍卖
hwJ.M4 auctioneer 拍卖商
$HRpG
audit 审计；核数
^*W3{eyi(L Audit Commission 审计署
Vufw:}i+^ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_B2t|uQ 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〕
Wo&i)S<i0F audit review 帐目审查
%zGPF Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Rp#SqRy` audited account 审计帐目；经审计的帐目
Dqki }k~{ audited annual account 经审计的周年帐目
p\AS f audited balance sheet 经审计的资产负债表
-Ac^#/[ 0 auditor 核数师；核数主任；审计师
U
w)1yzX auditor's certificate 核数师证明书；审计师证明书
^VQiq7 xm auditor's report 核数师报告；审计师报告
rqIt}(J Aussie bond 澳元债券
iZ UBw austerity budget 紧缩预算
Y:wds=lA Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
a[/p(O Australia All Ordinaries Index 澳洲所有普通股票指数
p w,.*N3P Australian Dollar [AUD] 澳元
(/^&3xs9 Australian Options Market 澳大利亚期权市场
F#hM S< Australian Securities Commission 澳洲证券事务监察委员会
C /XOI > Australian Society of Certified Practising Accountants 澳洲执业会计师公会
pT
<H& Australian Stock Exchange 澳大利亚证券交易所
<NUZPX29 Austrian Schilling [ATS] 奥地利先令
cWi2Sls authentication 认证；鉴证
mEA w^ authority to purchase 委托购买证；委购书
#Xc~3rg9 authorization 认可；核准；授权；授权书
}v: h EMO authorization by direction 指示授权
uBM1;9h authorization by instruction 指令授权
wG B'c's* authorization by warrant 令状授权
WrV|<%EQh authorization of unit trust 单位信托的认可
,i}"e(f authorized agent 指定代理人
Y9Pb authorized capital 法定资本
!vU[V,~
authorized clerk 出市员
E'C[+iK6, authorized dealer 认可交易商
!j(R _wOq authorized financial institution 认可财务机构
_ &T$0SZco authorized fund 认可基金
2iUF%> authorized fund house 获授权的基金公司；认可基金公司
@{bf]Oc authorized institution 认可机构
!"wIb.j }0 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
&CS= *)>$ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
\"Np '$4eu authorized insurer 获授权保险人；获认可承保人
P?I"y,_ p authorized investment 特准投资项目
XjV7Ew^7 authorized person 获授权人
- na]P3 s authorized representative 获授权代表
uJ%ql5XDV authorized share capital 法定股本
ow&R~_ automated quotation system 自动报价系统
vt1!|2{
h Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
35ng_,t $ 自动交易系统〔香港期货交易所有限公司〕
</fzBaTo automatic adjustment mechanism 自动调整机制
V3UEuA automatic adjustment system 自动调整系统
n 4ISHxM Automatic Clearing House 自动票据交换所
m~}nM |m% automatic exchange rates accumulation system 自动化汇率累集系统
GK)hK-
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
% $J^dF_0 automatic teller machine [ATM] 自动柜员机
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.[ autopay 自动转帐
Q>|<R[.7 available assets 可用资产
V
Bg\)r[ available fiscal reserve 现存财政储备
p4/D%*G^` available profit 可用利润
;2U`?" Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
2JbCYCTC average 平均；平均数；海损
7 `|- K average basic salary 平均基本薪金
(LnK af8 average consumer expenditure 平均消费开支；一般消费开支
\X(.%5xC average cost 平均成本
$ (GXlhA average cost of land production 增辟土地平均成本
1(-)$m8} average daily turnover 平均每日成交额
ZqScz S7uf average daily wage rate 平均每日工资率
i6[Hu8 average expenditure pattern 平均开支模式
GhX>YzD7 average growth rate 平均增长率
T3 b Bc average net fixed assets 固定资产平均净值
VH8,!# Q; average of relatives 相对价格平均数
i#
QI}r average price 平均价格
$:>K-4X\} average propensity to consume 平均消费倾向；一般消费倾向
ZN.
#g_ average propensity to save 平均储蓄倾向；一般储蓄倾向
(u~@@d" average rate 平均率
Cjw|.c` average revenue 平均收入；平均收益
#zfBNkk &@ average stock 平均库存；平均存货
Hi
)n]OE average yearly rent 平均年租
&Y\`FY\ avoidance of double taxation 避免双重课税
&L_( yJ~- avoidance of tax 避税
