A:
m?kyAW'| A share Ａ股；甲类股份
t)1`^W} abatement of tax 减税；减扣免税额
1yVhO2`7] ABN AMRO Bank N.V. 荷兰银行
w2db=9 above-the-line expenditure 线上项目支出；经常预算支出
j#0JD!Vr above-the-line receipt 线上项目收入；经常预算收入
||?@pn\ ABSA Asia Limited 南非联合亚洲有限公司
!Au#j^5K-o absolute change 绝对数值变更
Q(36RX%@ absolute expenditure 实际开支
V';l H2 absolute guideline figure 绝对准则数字
d6W\
\6V absolute interest 绝对权益
5 owK2 absolute order of discharge 绝对破产解除令
bQ(-M: absolute profit margin 绝对利润幅度
@fb"G4o`: absolute value 实值；绝对值
|{v#'";O: absolutely vested interest 绝对既得权益
^e =G} N^ absorbed cost 已吸收成本；已分摊成本
gB~^dv { absorption 吸收；分摊；合并
?~b(iZ absorption rate 吸收率；摊配率；分摊率
p6Z |)1O] ACB Finance Limited 亚洲商业财务有限公司
-W e9
FO~ acceptable form of reciprocity 合理的互惠条件
HItNd acceptable rate 适当利率；适当汇率
f7y.##W G acceptance agreement 承兑协议
v2_` iwE acceptance for honour 参加承兑
J#t-." f6^ acceptor 承兑人；接受人；受票人
tv26eK
38 acceptor for honour 参加承兑人
,J8n}7aI accident insurance 意外保险
^q nmKA>"F Accident Insurance Association of Hong Kong 香港意外保险公会
"Kdn`zN{ accident insurance scheme 意外保险计划
G;$; $gM accident year basis 意外年度基准
'qvj[lpGr accommodation 通融；贷款
K|YB)y accommodation bill 通融票据；空头票据
aCI3Tx&2qT accommodation party 汇票代发人
K{{_qFj@<y account balance 帐户余额；帐户结余
zCuB+r=C account book 帐簿
`CI_zc=jx account collected in advance 预收款项
2;u
i'B account current book 往来帐簿
a ydNSgu account of after-acquired property 事后取得的财产报告
a|"Uw
`pX+ account of defaulter 拖欠帐目
g/fpXO\ account payable 应付帐款
k%FA:ms|k account payee only [A/C payee only] 只可转帐；存入收款人帐户
GX0 zirz account receivable 应收帐款
n}j6gN! O account receivable report 应收帐款报表
y pyKRsx account statement 结单；帐单；会计财务报表
uZZRFioX| account title 帐户名称；会计科目
I}m2 0|vv accountant's report 会计师报告
x Ek8oc Accountant's Report Rules 会计师报告规则
"i\#L`TkzX accounting and auditing procedure 会计与审计程序；会计与核数程序
A&bj l[s Accounting Arrangements 《会计安排》
a]T&-#c,} accounting basis 会计基础
BjeD4 accounting by Official Receiver 破产管理署署长呈交的帐目
0~z\ WSo Accounting Circular 《会计通告》
X fqhD&g accounting class 会计类别
fP V n; accounting date 记帐日期；会计结算日期
U3N9O.VC accounting for money 款项核算
n{i,`oQ" Accounting Officer 会计主任
*67K_<bp] accounting period 会计报告期；会计期
fjVy;qJ32S accounting policy 会计政策；会计方针
g (WP accounting practice 会计惯例
//_H _ue$ accounting principle 会计准则
4A6Yl6\Y accounting record 会计记录
3TH ?7wi accounting report 会计报告
V*{rHp{=p Accounting Services Branch [Treasury] 会计事务部〔库务署〕
s<)lC;# e Accounting Society of China 中国会计学会
5OppK(Oi*C accounting statement 会计报表
ZGDT
6, accounting system 会计制度；会计系统
@J"tM. accounting transaction 会计事项；帐务交易
VOLj#H accounting treatment 会计处理
l6&\~Z( accounting year 会计年度
EgU#r@7I accretion 增值；添加
=jJEl=*S accrual 应计项目；应累算数目
C!*.j vhT accrual basis 应计制；权责发生制
\1Xk[% accrual basis accounting 应计制会计；权责发生制会计
dniU{v accrue 应累算；应计
eM:J_>7t accrued benefit 应累算利益
Iz5NA0[= 2 accrued charges 应计费用
_BmObXOp. accrued cumulative preference share dividend 应累算的累积优先股股息
IF|6iKCE accrued expenses 应累算费用
yjg& /6 accrued interest payable 应付利息；应计未付利息
b1Kt SRLV accrued interest receivable 应收利息；应计未收利息
*Bq}.Y n accrued right 累算权益
&J*M accruing profit 应累算的利润
1XMR7liE accumulated fiscal reserve 累积财政储备
8&)v% TX accumulated profit 累积利润；滚存溢利
^A q0< accumulated reserve 累积储备
G$+v |z accumulation of surplus income 累积收益盈余
Z n'tNt/ acquired assets 既得资产
uI)twry]@ acquisition 收购；购置；取得
Z0 jgUq`r acquisition cost 购置成本
/}(d'@8p acquisition expenses 购置费用
:Ko6.| acquisition of 100% interest 收购全部股权
: q]9F4im acquisition of control 取得控制权
r8Mx +r acquisition of fixed assets 购置固定资产
fq]PKLW' acquisition of shell “买壳”
.mt%8GM acquisition price 收购价
|zYOCDFf act of God 天灾
{ K]5[bMT acting partner 执事合伙人
{O^u^a\m active market 买卖活跃的市场；交投畅旺的市场；旺市
|4Q *4s active partner 积极参与的合伙人
9)A LJd,M active trading 交投活跃
)ODF6Ag actual circulation 实际流通
]~KLdgru_ actual cost 实际成本
_XV%}Xb' actual expenditure 实际开支；实际支出
vRm n61 actual income 实际入息；实际收入；实际收益
jdP )y]c actual market 现货市场
XiE`_%NW actual price 现货价；实际价格
t>I.1AS actual profit 实际利润
TZAd{ EZa actual quotation 实盘；实际价位；实际报价
G
@..?> actual year basis 按实际年度计算
t? W}=%M[ actuals 实货
{`QHg O actuarial investigation 精算调查
X#lNS+&=' actuarial principle 精算原则
'J|)4OG: actuarial report 精算师报告
.B#
.
Actuarial Society of Hong Kong 香港精算学会
(Q^sK\ actuarial valuation 精算师估值
DK)W
,z| actuary 精算师
K^shT h8k ad referendum agreement 暂定协议；有待覆核的协定
QO/0VB42 ad valorem duty 从价税；按值征税
50W+!' ad valorem duty system 从价税制
* x/!i^ ad valorem fee 从价费
;Y$>WKsV ad valorem tariff 从价关税
i2~ uhGJ additional allowance 额外免税额
f"QiVJq additional amount for unexpired risk 未过期风险的额外款额
(+>
2&@@< additional assessable profit 补加应评税利润
[1VA`:?W additional assessment 补加评税
QPJ \Iu@D$ additional commitment 额外承担
elOeXYO0 additional commitment vote 额外承担拨款
G%<}TI1} additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Nr~$i% [ additional dependent parent allowance 供养父母额外免税额
N{;!xI v additional provision 额外拨款
;sZG= y@ additional stamp duty 附加印花税
s [yWBew additional tax 补加税罚款；补加税款
Cbw *? 9d Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
(^d7K:-' adjudged bankrupt 被裁定破产
Je1d|1!3 adjudicated bankrupt 裁定破产人
bbK};u adjudication fee 裁定费；评定印花税额手续费；评估契据费
lL x!_ h adjudication of bankruptcy 裁定破产；宣告破产
q@|+`>h adjudication of insolvency 裁定无力偿还债务
n/+X3JJ adjusted actual 经调整的实数；调整后的实数
/BL:"t@- adjusted current assets 经调整的流动资产；调整后的流动资产
nT6y6F _e adjusted figure 经调整的数字；调整后的数额
#j Q auO adjusted liabilities 经调整的负债；调整后的负债
J7+G"_)' adjusted loss 经调整的亏损；调整后的亏损
+I3jI < adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
:v&[ ! adjusted profit 经调整的利润；调整后的利润
SS=<\q#MS adjusted surplus 经调整的盈余额；调整后的盈余额
>cu%C s=m adjusted value 经调整的价值；调整后的价值
KP&+fDa adjustment 调整；修订；理算〔保险〕
{ mi}3/ adjustment centre 调剂中心
,=:K&5mCv adjustment lag 调整过程的时间差距；调整时差
]pax,| +$C adjustment mechanism 调整机制
ef5)z }B adjustment of loss 亏损调整
y_Y(Xx3 adjustment process 调整过程；调整程序
?"6Zf LRi adjustment range 调整幅度
&L ;ocd$ administered exchange rate 受管制汇率
BU O5g8m{ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
2ym(fk. 6{ administration expenses 行政费用
)
7/Cg administration fee 手续费；行政费
PsY![CPrW administration in bankruptcy 破产管理
-8TJ:#|N administration order 遗产管理令
Xwm3# o.&) administrator 管理人；遗产管理人
l!mbpFt administrator of the estate 遗产管理人
Z' z)Oo admission of debt 债项承认书
rbw$=bX} admission of proof 接纳债权证明
)g0lI advance 放贷款项；垫付款项；预支款项；预付款项
`fu_){ advance account 暂支帐目；预付款帐户
@I _cwUO advance compensation 预付补偿金
I{Zb/}k- advance from shareholder 股东垫款
RLmO g{L advance pending reimbursement 预支以待日后付还
WE<?y_0y& advanced economy 先进经济体系
N9e'jM>Oos advancement 预付；预付财产
!# tVQ2O advances warrant 垫款令
&`"DG$N( advancing 贷出
$*yYmF adverse balance 逆差
*]6g-E?:@ adverse exchange 逆汇
o.+;]i}D advertisement addressed to shareholders 在报章刊登的致股东通告
BuJo W@) advice for collection 托收通知书
NB-dlv1 advice of drawing 提款通知书；汇票通知书
oxwbq=a6yV advice of payment 付款通知
[2%[~&4 Advisory Committee [Securities and Futures Commission]
vl"w,@V7 谘询委员会〔证券及期货事务监察委员会〕
'0<d9OlJ} Advisory Committee on Diversification 经济多元化谘询委员会
K$CC ~,D affidavit 誓章；遗产申报誓章
zC?' Qiuh* affidavit of no receipt 述明无收款的誓章
@,vmX
z affiliate 联号；联营公司；附属公司
Wv;0PhF affiliated company 附属公司；联号；联营公司
s Z.<:mu[ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
(m ~>W"x/ affordability 负担能力
=
tv70d' African Development Bank [AfDB] 非洲开发银行
4 "d,=P.{ after-acquired property 事后取得的财产
I= mz^c{ after-hours dealing 市后交易
M&Uy42,MR after-tax profit 税后盈利；税后利润；税后溢利
/x<g$!` X agency agreement 代理协议
mxa ~JAlN_ agency expenses 代理机构的开支
] -=L7a agency fee 代理费
3<0b_b Agency Law 《代理法》
)DSeXS[
e agent 代理人；承销人
(`x_MTLL agent of company 公司代理人
6#=jF[ agent's fee 代理人费；经纪费
*Rgr4-eS aggregate 总计；总数；总体数字
H|9t5
aggregate amount 总款额；总额
aO6\ e> aggregate assets and liabilities 总体资产与负债
&qv~)ZM $ aggregate at constant price 按固定价格计算的总体数字
Y0LZbT 3 aggregate demand 总需求
IkrB} aggregate gross position 总持仓量
Y-VDi.]W aggregate limit 总限额
]z'&oz aggregate of salaries tax 合计薪俸税
=o@;K~- aggregate performance 总体表现；总体业绩
d
t/AAk6 aggregate supply 总体供应
dbp \tWaW aggregate surplus 总盈余
:6n#y-9^1 aggregate total 整体总额
o+A 7hBM^ aggregate value 总值；合计价值
k[6J;/ aggregated basis 合计基准
/]0q I aggregated net chargeable income 合计应课税入息实额
n zq
aggregation 合并计算；合计；总和
rTPgHK]?l aggregation of incomes of husband and wife 夫妇入息合并计算
~?ab_CY aggregation of property 财产的总和
^7gG tz2 agio 差价；贴水
zj
6I:Q r 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》
&i#$ia r Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
_y@ 28t 《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》
Y]z
:^D Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
]\E"oZ 《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》
+;N]34>S7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Q@D7 \<t 《香港政府和大韩民国政府关于相互促进和保护投资协定》
VtBC~?2U)B agreement for a settlement 授产协议
&D, Iwq agreement for assignment 转让协议
d?,'$$ aB agreement for sale 售卖协议；买卖协议
{ 3 G agreement for sale and purchase 买卖协议
v 6 ~9)\!j agreement for the payment of interest 支付利息协议
agIqca; agreement for the repayment of money 还款协议
DUp `zW;B agreement of reinsurance 再保险协议
p{f R$- d Agricultural Bank of China 中国农业银行
HJL! ;i air passenger departure tax 飞机乘客离境税
'jev 1u[ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
-Q
WvB airport tax 机场税
!09)WtsEfx alcohol duty 酒精税
E^F"$Z" N alienation 让与；让渡；转让
DfXkLOGik alimony 生活费；赡养费
5`;SI36" All Ordinaries Index [AOI] 所有普通股指数
!_QI <=X all risks 全险；综合险
f|[7LIdh- All Sales Record for Stock Market 《股票市场成交报告》
(gt\R} Allied Capital Resources Limited 新联财务有限公司
Fmk:[h Mw all-items index [Consumer Price Index] 总指数〔消费物价指数〕
'aSsyD!?< allocation letter 拨款信件
[xS7 ae allocation of fund 分配款项；预留款项
s~M4. 06P allocation of profit 利润分配；溢利分配
+^.Yt0} allocation warrant 拨款令
u mYsO.8 allotment 分配；配股
]so/AdT9hA allotment notice 股份配售通知；配股通知
m`yvZ4K! allotment of shares 股份分配
>m%_`68 allowable 可获宽免；免税的
"1O_h6 C allowable business loss 可扣除的营业亏损
n,N->t$ i allowable expenses 可扣税的支出
#bOv}1,s allowance 免税额；津贴；备抵；准备金
M/ 3;-g allowance for debts 债项的免税额
m+QS -woHn allowance for depreciation by wear and tear 耗损折旧免税额
]OAU&t { allowance for funeral expenses 殡殓费的免税额
Z@~gN5@,M allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Kb~nC6yJc allowance for repairs and outgoings 修葺及支出方面的免税额
_4 {0He`q allowance to debtor 给债务人的津贴
73Dxf - alteration of capital 资本更改
5 100fX} alternate trustee 候补受托人
{K^5q{u amalgamation 合并
bz*@[NQ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\GFq RRn ambit of charges 征税范围；收费范围
U2Ve @. amended valuation 经修订的估值
Vt`4u5HG American Commodities Exchange 美国商品交易所
'+Dsmoy American Express Bank Limited 美国运通银行
#S>N}<> American Stock Exchange 美国证券交易所
l hUGo = amortization 摊销
E=NjW O amount due from banks 存放银行同业的款项
G u;40)gm amount due from banks abroad 存放海外银行同业的款项
b
74 !Zw amount due from holding companies 控股公司欠款
;-d b/$O amount due from local banks 存放本港银行同业的款项
d$ouH%^cGu amount due to banks 银行同业的存款
&RR;'wLoQT amount due to banks abroad 海外银行同业的存款
WQ|Ufl; amount due to holding companies 控股公司存款
$^x=i;>aK. amount due to local banks 本港银行同业的存款
\!ZA#7 amount due to outport banks 外埠银行同业的存款
/b+~BvTh amount for note issue 发行纸币的款额
"4b{YWv amount of bond 担保契据的款额
o&JoeKXor amount of consideration 代价款额
`bP`.Wm amount of contribution 供款数额
<ZC .9 amount of indebtedness 负债款额
Kz'GAm\ amount of principal of the loan 贷款本金额
oj 8 r* amount of rates chargeable 应征差饷数额
YwVA].p@TI amount of share capital 股本额
Xo PJ?6 3 amount of sums assured 承保款额
R|?n amount of variation 变动幅度
B`SX3,3 amount of vote 拨款数额
<spG]Xa< amount payable 应付款额
x[ A|@\Z amount receivable 应收款额
757&bH|a Amsterdam Stock Exchange 阿姆斯特丹证券交易所
+17! v_4^ analysis 分析
.Xlo-gHk ancillary risk 附属风险
|nMjv]# annual account 周年帐目；周年帐目报表；年度决算；年结
5Tn < annual accounting date 年结日期
,Yag! i>; annual allowance 每年免税额；年积金；年度津贴；年津
A r-Vu{` annual balance 年度余额
k>i88^ kPV annual disposable income 每年可动用收入
S|tD8A annual estimates 周年预算
Z%~}*F}7X annual fee 年费
^B"LT>.[ annual general meeting 周年大会
g;l K34{ annual growth rate 年增率；每年增长率
kNuvJ/St annual long-term supplement 长期个案每年补助金
^-%'ItVO annual pensionable emolument 可供计算退休金的年薪
8vx
ca]DcV annual report 年报
" 6,fIsU Annual Report on the Consumer Price Index 《消费物价指数年报》
\8(Je" S annual return 周年报表；周年申报表；每年报税表格
~-"CU:$o Annual Return Rules 《周年报表规则》
h ;=~%2Y annual review of consumer prices 每年消费物价回顾
F:zmO5L5 annual roll-forward basis 逐年延展方式
?e%*q^~Cu annual salary 年薪
)U/Kz1U annual statement 年度报表；年度决算表
L7ae6#5. 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
b+Q{Z* annuitant 年金受益人
+2[0q% i annuity 年金
Wvb ~ j annuity contract 年金合约
/&6{}n annuity on human life 人寿年金
[3dGHf;miw antecedent debt 先前的债项
@( R=4LL ante-dated cheque 倒填日期支票
g0 f4>m anticipated expenditure 预期开支
l!1_~!{y anticipated net profit 预期纯利
6AIqoX*p anticipated revenue 预期收入
_DR@P(0>_ anti-inflation measure 反通货膨胀措施
^"Bhp:o2 anti-inflationary stance 反通货膨胀立场
BOpZ8p'eH1 apparent deficit 表面赤字
" I LF!z apparent financial solvency 表面偿债能力
Y`g O:d8 apparent partner 表面合伙人
$YJ 1P application for personal assessment 个人入息课税申请书
Mg >%EH/' application of fund 资金应用
6{I7=.V application to release as liquidator and to destruct the books of accounts and documents
&D<6Go/)_* 申请免除清盘人职务及毁灭帐簿与文件
>p&"X 2
@ appointed actuary 委任精算师
VjM/'V5 appointed auditor 委任核数师；委任审计师
JCH9~n. appointed trustee 委任的受托人
\p:)Cdn appointer 委任人
NG3?OA QTw apportioned pro rata 按比例分摊
<v1H1'gv apportionment 分配；分摊
Boj R" Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
[C!*7h apportionment formula 分摊方程式
"Lvk?k
)hx apportionment of estate duty 遗产税的分摊
(~Z &U appraisal 估价；评估
a3 n
Wt appreciable growth 可观增长
E"}%$=yK appreciable impact 显着影响
jd]L}%ax appreciable increase 可观增长
}a OBQsnO appreciation 增值；升值
",apO appreciation against other currencies 相对其他货币升值
A":=-$) appreciation of the exchange value of Hong Kong dollar 港元汇值上升
7<Lu L appreciation tax 增值税
YM#' +wl}` appropriation 拨款；拨用；拨付
Av.`'.b appropriation account 拨款帐目
1PVZGZxAgv Appropriation Bill 拨款法案
pZ Uy ( appropriation-in-aid system 补助拨款办法
Z71 _D approved assets 核准资产
{~&] approved basket stock 认可一篮子证券
V 2Xv) approved budget 核准预算
Zl[EpXlZ approved charitable donation 认可慈善捐款
f0eQq;D$K approved charitable institution 认可慈善机构
PE.UNo>o approved currency 核准货币；认可货币
S))B^). 0- approved estimates 核准预算
Ew4D'; &; approved estimates of expenditure 核准开支预算
1G A.c: approved overseas insurer 核准海外保险人
rvx2{1}I approved overseas trust company 核准海外信托公司
`; Ui6{| approved pooled investment fund 核准汇集投资基金
!bzW gD7j approved provident fund scheme 认可公积金计划
=nHkFi@D=t approved provision 核准拨款
ZXLAX9| approved redeemable share 核准可赎回股份
6Takx% U approved regional stock 认可地区性证券
-8)C6"V{ approved retirement scheme 认可退休金计划
_)@G,E33f@ approved subordinated loan 核准附属贷款
aGW O3Nk arbitrage 套戥；套汇；套利
N?3p,2 arbitrageur 套戥者；套汇者
!UT! PX) arbitrary amount 临时款项
2V 8 "jc arrangement 措施；安排；协定
Y"ta`+ VJ arrears 欠款
`pv arrears of pay 欠付薪酬
Dj= {% arrears of revenue 逾期未收税款；逾期未收的帐项
: xg
J2 articles of association 组织章程；组织细则；组织章程细则
;\"5)S Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
5%wA"_ ascertainment of profit 确定利润
9t`yv@.>N "Asia Clear" “亚洲结算系统”
ty[%:eG# Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=ZS Yg K Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
.NWsr*Tel Asian Development Fund [ADF] 亚洲发展基金
A46dtFD{ Asian dollar bond 亚洲美元债券
_G`Q2hf"5 Asian dollar market 亚洲美元市场
BgN^].z& Asian dollar rate 亚洲美元利率
aQ H]hLvs Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
A|Ft:_ Y Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
&R/-~w5 asked price 沽盘；喊价；索价；卖方报价
Jj% xLv% assessable income 应评税入息
F.(W`H*1+ assessable loss 应评税亏损
QlVj#Jv;~ assessable profit 应评税利润
3Ch 4 2< assessable value 应评税值
rhYAR r' assessed profit 估定利润
` *hT x|!' assessed value 经评估价值
EqHToD I3 assessment 评税；评定；估价；评税单
Ag3+z+uS assessment number 评税编号；估价编号
L D{~6RP assessment of additional tax 补加税评税
`4 ga~Ch assessment of performance 业绩评估；实绩评价
[6\O
<-? Assessor 评税主任
bs}SFT L asset price bubbles 资产价格泡沫
Rhl m asset-backed securities 具资产保证的证券
Y 8}y0]V assets accretion 资产增值
/g0' +DP assets and liabilities 资产与负债
<b n|ni|c" assets betterment statement 资产递增表；资产改进表
7aRy])x assets lending 实物放款；有抵押贷款
;Ym6ey0t assets of the company passing on the death 死者去世时转移的公司资产
)% 9:k9 assets pledged as security for liabilities 用作负债抵押的资产
H [M:iV assets portfolio 资产投资组合
E690 '\)31 assets price 资产价格
3 p -SpUvp assets quality 资产质素
I+Y Z+ assets realization 资产变现
RY l{89 assets refinancing arrangement 资产再集资安排
cEXd#TlY~X assets securitization 资产证券化
<`q-#-V@ assets situated outside Hong Kong 在香港以外地方的资产
w3iX "w assets stripping 削减资产；拆卖资产
n\7 >_ assets value 资产值
Z3<lJk\Y assignee 承让人
W-D4"
G@ assignment 转让；转让书；转让契
dr8Q>(ZY assignment of interest 权益转让
%U<lS.i assignment of letters patent and trade mark 专利证书及商标转让
a@_n>$LZL assignment of property 物业转让；物业转让书
bTx4}> =5l assignment right 转让权
Yjy% MR assignor 转让人
| Eu#mN associate 有联系的人；有关连人士；相联者；合伙人；联系人
Q(WfWifu-| Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
8z- wdO\ associate member 附属会员
]Gj%-5G associated body corporate 相联法人团体
b;`MHEzw&q associated company 相联公司；联属公司
}WR@%)7ay associated corporation 相联法团
NUBzc'qb Association of Chartered Certified Accountants [ACCA] [United Kingdom]
zzC{I@b 公认会计师公会〔英国〕
/^i_tLgb Association of Futures Exchange Brokers 香港期货经纪协会
YY>&R'3[ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
17 :7w association of underwriters 承保人组织
2#R0Bd assumption of control 接管
K-(C5 "j_ assurance 担保；保险；转易；转易书
7wrRIeES assurance of interest 权益的转易
t|&hXh{ at 19XX price 按一九ＸＸ年价格计算
AHa]=ka> at a discount 按赔价计算；按贴水价格计算；打折扣
C-:|A* z at a premium 按溢价计算；按升水价格计算
< A`srmS? at call 通知付款；按通知
)):D&wlq at constant market price 按固定市价计算
EAs^i+/ at constant price 按固定价格计算
RR`\q >| at cost 按成本计算
zYis~ + at current market price 按当时市价计算；按现时市价计算
D.F1^9Q at current price 按当时价格计算；按现时价格计算
3ug>,1:6- at factor cost 按要素成本计算；按生产要素成本计算
2_6@&2 at money-of-the-day price 按付款当日价格计算
W$}2
$}r0U at or better 按指定或较佳价位〔买卖指令〕
9y\Ik/ at par 按面值计算；平价
UOe@R|79q at sight 见票即付
M (} T\R at the close 按收市盘
+ >tSO!}[ at the opening 按开市盘
,]@Sytky attestation 见证；见证条款
YEiw ! at-the-money option 平价期权
7&dF=/:X@ attorney 受权人；受托代表人
YyY?<<z% attornment 新拥有人承认书
47 &p*= attributable profit 可归属利润
| m #" attributable share value 可归属股份价值
Sfi1bsK Auckland Stock Exchange 奥克兰证券交易所
![[: Z auction 拍卖
P$__c{1\ auctioneer 拍卖商
\O>;,(>i audit 审计；核数
<P5 7s+JK Audit Commission 审计署
I0bkc3 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
" v' %M({ 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〕
Z1\=d = audit review 帐目审查
o3'Za'N. Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
}dq)d.c audited account 审计帐目；经审计的帐目
Q2gz\N audited annual account 经审计的周年帐目
qz-lQ audited balance sheet 经审计的资产负债表
B I >r' auditor 核数师；核数主任；审计师
>b*}Td~J auditor's certificate 核数师证明书；审计师证明书
oC TSV auditor's report 核数师报告；审计师报告
|kHzp^S Aussie bond 澳元债券
)uCa]IR austerity budget 紧缩预算
/ 7 R0w Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
9 b &HqkXX Australia All Ordinaries Index 澳洲所有普通股票指数
PmUq~YZ7 Australian Dollar [AUD] 澳元
e= i9l Australian Options Market 澳大利亚期权市场
d Y?>:ce Australian Securities Commission 澳洲证券事务监察委员会
1mv8[^pF Australian Society of Certified Practising Accountants 澳洲执业会计师公会
/p{$HkVw Australian Stock Exchange 澳大利亚证券交易所
\NL*$SnxP Austrian Schilling [ATS] 奥地利先令
q] '2'"k authentication 认证；鉴证
!imjfkG authority to purchase 委托购买证；委购书
?KFj=Yo authorization 认可；核准；授权；授权书
|v" &Y authorization by direction 指示授权
U uSCqI}; authorization by instruction 指令授权
{UuSNZ[^ authorization by warrant 令状授权
8$ _8Yva"e authorization of unit trust 单位信托的认可
_.GHtu/I authorized agent 指定代理人
+qa^K%K authorized capital 法定资本
!$0ozDmD authorized clerk 出市员
*kNXju authorized dealer 认可交易商
kI~; 'M authorized financial institution 认可财务机构
AR)A < authorized fund 认可基金
3Q#3S authorized fund house 获授权的基金公司；认可基金公司
Y-y}gc_L authorized institution 认可机构
_lw:lZM? authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Pu2cU5n authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
JIMi~mEiN authorized insurer 获授权保险人；获认可承保人
k|rbh.Q authorized investment 特准投资项目
U5;Y o+z authorized person 获授权人
LV]F?O[K= authorized representative 获授权代表
qc/)l~]?g{ authorized share capital 法定股本
%Xl(wvd automated quotation system 自动报价系统
NHD`c)Q Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
jGn2Q L 自动交易系统〔香港期货交易所有限公司〕
)Q~K\bJf automatic adjustment mechanism 自动调整机制
E#yG}UWe automatic adjustment system 自动调整系统
]L!:/k,=S Automatic Clearing House 自动票据交换所
vn.j>; E' automatic exchange rates accumulation system 自动化汇率累集系统
6P`!yBAu Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
5eX+9niY automatic teller machine [ATM] 自动柜员机
7;ddzxR4 autopay 自动转帐
u/HNXJ7M`9 available assets 可用资产
1v9 #Fr Y available fiscal reserve 现存财政储备
<)$ JA available profit 可用利润
q} p
(p( N Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Z7= k$e average 平均；平均数；海损
|EP=< -| average basic salary 平均基本薪金
QqB9I- _ average consumer expenditure 平均消费开支；一般消费开支
!@f!4n.e|I average cost 平均成本
l\&Tw[O average cost of land production 增辟土地平均成本
. L]!* average daily turnover 平均每日成交额
L@~0`z:>iP average daily wage rate 平均每日工资率
B" Ttr+ average expenditure pattern 平均开支模式
m$^v/pLkM average growth rate 平均增长率
,z|g b]\ average net fixed assets 固定资产平均净值
tzG.)Uqs average of relatives 相对价格平均数
&BRi& &f average price 平均价格
=R||c average propensity to consume 平均消费倾向；一般消费倾向
90
pt'Jg average propensity to save 平均储蓄倾向；一般储蓄倾向
~ =c[? : average rate 平均率
N'M+Z=!
average revenue 平均收入；平均收益
+`~kt4W average stock 平均库存；平均存货
6F?U:N#< average yearly rent 平均年租
KqWt4{\8v` avoidance of double taxation 避免双重课税
w4;1 (' avoidance of tax 避税
