A:
nKch _Jb A share Ａ股；甲类股份
jg#%h` abatement of tax 减税；减扣免税额
lQldW|S> ABN AMRO Bank N.V. 荷兰银行
oC" c%e8 above-the-line expenditure 线上项目支出；经常预算支出
*l^h;RSx above-the-line receipt 线上项目收入；经常预算收入
10{ZW@!7 ABSA Asia Limited 南非联合亚洲有限公司
+:;r} 7Zh absolute change 绝对数值变更
!XQG1!|ww absolute expenditure 实际开支
2BEF8o]Np absolute guideline figure 绝对准则数字
U k5jZ| absolute interest 绝对权益
) 9,9yd~SI absolute order of discharge 绝对破产解除令
GAV| x ]R absolute profit margin 绝对利润幅度
Ydh]EO0 ' absolute value 实值；绝对值
36e !je absolutely vested interest 绝对既得权益
hQvSh\p absorbed cost 已吸收成本；已分摊成本
l$z\8]x absorption 吸收；分摊；合并
cOq^}Ohan absorption rate 吸收率；摊配率；分摊率
_da>=^hFJ ACB Finance Limited 亚洲商业财务有限公司
W& w - yZ acceptable form of reciprocity 合理的互惠条件
pX+ `qxF\ acceptable rate 适当利率；适当汇率
Y;4nIWe
JL acceptance agreement 承兑协议
fHdPav f,S acceptance for honour 参加承兑
'3
5w( acceptor 承兑人；接受人；受票人
j-ZKEA{:1 acceptor for honour 参加承兑人
I HgYgn accident insurance 意外保险
`XS6t)!ik Accident Insurance Association of Hong Kong 香港意外保险公会
UJ<eF/KSmG accident insurance scheme 意外保险计划
~Qeyh^wo accident year basis 意外年度基准
kT t;3 I a accommodation 通融；贷款
O p A accommodation bill 通融票据；空头票据
q3#07o_dV accommodation party 汇票代发人
kK>PFk( account balance 帐户余额；帐户结余
P 'xq+ Q account book 帐簿
ojni+} >_ account collected in advance 预收款项
9;NR account current book 往来帐簿
p=V (_ account of after-acquired property 事后取得的财产报告
vE^Hk!^ account of defaulter 拖欠帐目
uAwT)km
{ account payable 应付帐款
);'8*e' account payee only [A/C payee only] 只可转帐；存入收款人帐户
+h.$ <= account receivable 应收帐款
fE8/tx]( account receivable report 应收帐款报表
{ =VauF account statement 结单；帐单；会计财务报表
:%~+&qS account title 帐户名称；会计科目
M S)(\&N accountant's report 会计师报告
/{#1w\ Accountant's Report Rules 会计师报告规则
|MY6vRJ( accounting and auditing procedure 会计与审计程序；会计与核数程序
.n'z\] -/Q Accounting Arrangements 《会计安排》
ppP7jiGo accounting basis 会计基础
bzz=8n accounting by Official Receiver 破产管理署署长呈交的帐目
IDyf9Zra? Accounting Circular 《会计通告》
!7]4sXL{ accounting class 会计类别
80U07tJ accounting date 记帐日期；会计结算日期
LzEs_B=9 accounting for money 款项核算
P33x/#VVE Accounting Officer 会计主任
p(fYpD accounting period 会计报告期；会计期
OB
FG!.) accounting policy 会计政策；会计方针
#p_3j 0S accounting practice 会计惯例
4{7O}f accounting principle 会计准则
s~W:N .}* accounting record 会计记录
CA, &R <] accounting report 会计报告
+}@1X&v: Accounting Services Branch [Treasury] 会计事务部〔库务署〕
b`)^Ao: Accounting Society of China 中国会计学会
+ffs{g{ accounting statement 会计报表
I"eXoq h accounting system 会计制度；会计系统
rZm| 7A)i accounting transaction 会计事项；帐务交易
(sSMH6iCif accounting treatment 会计处理
why;1z>V accounting year 会计年度
sN.h>bd accretion 增值；添加
4 IuQQ accrual 应计项目；应累算数目
df; -E accrual basis 应计制；权责发生制
PBc.}TSGj accrual basis accounting 应计制会计；权责发生制会计
Gqvj accrue 应累算；应计
l6IpyIex accrued benefit 应累算利益
BuII|j accrued charges 应计费用
N z %{T accrued cumulative preference share dividend 应累算的累积优先股股息
~ x-
R78' accrued expenses 应累算费用
`'H"| WsT accrued interest payable 应付利息；应计未付利息
{ B8W>>E accrued interest receivable 应收利息；应计未收利息
K6d9[;F accrued right 累算权益
(P&~PJH accruing profit 应累算的利润
v0&E!4q*' accumulated fiscal reserve 累积财政储备
AX! YB'm- accumulated profit 累积利润；滚存溢利
~OO&%\$k accumulated reserve 累积储备
[R:\ accumulation of surplus income 累积收益盈余
{L^b['h@ acquired assets 既得资产
K"B2
SsC acquisition 收购；购置；取得
#&a-m,Y$sx acquisition cost 购置成本
9 &a&O
Z{ acquisition expenses 购置费用
{fW(e?8) acquisition of 100% interest 收购全部股权
PZmg7N acquisition of control 取得控制权
/2Q@M> acquisition of fixed assets 购置固定资产
Vw 0cf; acquisition of shell “买壳”
OLp;eb1g acquisition price 收购价
J-yj&2 act of God 天灾
aUUr&yf_L acting partner 执事合伙人
;dgxeP;mp active market 买卖活跃的市场；交投畅旺的市场；旺市
#
Un>g4>Rh active partner 积极参与的合伙人
g(){wC I active trading 交投活跃
|d =1|C %, actual circulation 实际流通
/ V}> v actual cost 实际成本
*Y(v!x \L actual expenditure 实际开支；实际支出
|>(d^<nR^v actual income 实际入息；实际收入；实际收益
X~wkqI#d%E actual market 现货市场
JsAl;w actual price 现货价；实际价格
hqOy*!8'@ actual profit 实际利润
w],+l N; actual quotation 实盘；实际价位；实际报价
%v
0 I;t actual year basis 按实际年度计算
6 B>1"h%Wf actuals 实货
jSNUU.lur actuarial investigation 精算调查
n%GlO KC actuarial principle 精算原则
PEqO<a1Z8 actuarial report 精算师报告
~$xLR/ {y Actuarial Society of Hong Kong 香港精算学会
G
Xx7/ X actuarial valuation 精算师估值
z9OhY]PPF actuary 精算师
)bN|*Bw3 ad referendum agreement 暂定协议；有待覆核的协定
) in hPd ad valorem duty 从价税；按值征税
;T6{J[
h ad valorem duty system 从价税制
U"\$k& ad valorem fee 从价费
wi]ya\(*yl ad valorem tariff 从价关税
t:y}
7un additional allowance 额外免税额
`@?f@p$(B additional amount for unexpired risk 未过期风险的额外款额
<,/k"Y= additional assessable profit 补加应评税利润
M| r6"~i additional assessment 补加评税
el
GP2x#: additional commitment 额外承担
W3K&C[f additional commitment vote 额外承担拨款
aBv3vSq> Q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{hYH4 a&Hb additional dependent parent allowance 供养父母额外免税额
4pNIsjl} additional provision 额外拨款
G=?2{c}U additional stamp duty 附加印花税
(3P kTQlE additional tax 补加税罚款；补加税款
&-^|n*=g6 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
k+Ew+j1_ adjudged bankrupt 被裁定破产
]*b}^PQM^ adjudicated bankrupt 裁定破产人
)Lt|]|1B{ adjudication fee 裁定费；评定印花税额手续费；评估契据费
~a@O1MB adjudication of bankruptcy 裁定破产；宣告破产
1 ?X (q adjudication of insolvency 裁定无力偿还债务
@ n <y[WA adjusted actual 经调整的实数；调整后的实数
L,G{ t^j adjusted current assets 经调整的流动资产；调整后的流动资产
wX dt Y adjusted figure 经调整的数字；调整后的数额
Hjl{M >z adjusted liabilities 经调整的负债；调整后的负债
{@j 0?s adjusted loss 经调整的亏损；调整后的亏损
N0A PX4j 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
.
!gkJ adjusted profit 经调整的利润；调整后的利润
LS1 r}cl adjusted surplus 经调整的盈余额；调整后的盈余额
F~j
U; L adjusted value 经调整的价值；调整后的价值
/ O@'XWW adjustment 调整；修订；理算〔保险〕
}2dz];bR adjustment centre 调剂中心
ia=eFW t. adjustment lag 调整过程的时间差距；调整时差
" p]bsJG adjustment mechanism 调整机制
`R:p-"'b adjustment of loss 亏损调整
FnkB
z5D adjustment process 调整过程；调整程序
2(SK}<X adjustment range 调整幅度
q:2V w`g' administered exchange rate 受管制汇率
9v[cy` \ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
x\HHu] administration expenses 行政费用
t\YN\`XD administration fee 手续费；行政费
d:KUJ
Y. administration in bankruptcy 破产管理
Y4E UW% administration order 遗产管理令
Tc{r;:'G< administrator 管理人；遗产管理人
w# V{'{DKp administrator of the estate 遗产管理人
nT
UKA admission of debt 债项承认书
)nJo\HFXv admission of proof 接纳债权证明
X; $ g7A advance 放贷款项；垫付款项；预支款项；预付款项
0}' advance account 暂支帐目；预付款帐户
m|mY_t advance compensation 预付补偿金
V/%tFd1 advance from shareholder 股东垫款
F!v`. _] advance pending reimbursement 预支以待日后付还
oq00)I1 advanced economy 先进经济体系
"$)Nd+ny advancement 预付；预付财产
y k =o advances warrant 垫款令
QEd>T"@g advancing 贷出
'C=8. P? adverse balance 逆差
r2:n
wlG adverse exchange 逆汇
Ec !fx\ advertisement addressed to shareholders 在报章刊登的致股东通告
GS),rN Bur advice for collection 托收通知书
"r@f&Ssxb advice of drawing 提款通知书；汇票通知书
G 55-{y9Q advice of payment 付款通知
m( Hb! RT Advisory Committee [Securities and Futures Commission]
( `V 谘询委员会〔证券及期货事务监察委员会〕
FFE IsB"9 Advisory Committee on Diversification 经济多元化谘询委员会
fAx7_}k/ m affidavit 誓章；遗产申报誓章
-9 Iz$ (>a affidavit of no receipt 述明无收款的誓章
I_vPGafMx affiliate 联号；联营公司；附属公司
;Y:_}kN8_ affiliated company 附属公司；联号；联营公司
c,WRgXL affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ZM)Y Rdh affordability 负担能力
# is1y3yh African Development Bank [AfDB] 非洲开发银行
LR :Qb]|" after-acquired property 事后取得的财产
:^
9sy after-hours dealing 市后交易
IYtM'!u after-tax profit 税后盈利；税后利润；税后溢利
4=]CA O=O agency agreement 代理协议
^A9D;e6!- agency expenses 代理机构的开支
K.A!?U= agency fee 代理费
%EC{O@EAk Agency Law 《代理法》
R <kh3T agent 代理人；承销人
%<^B\|d'? agent of company 公司代理人
I'"b3]DXG agent's fee 代理人费；经纪费
]-
aggregate 总计；总数；总体数字
S@Rw+#QE aggregate amount 总款额；总额
-w8c;5X aggregate assets and liabilities 总体资产与负债
8Lm }x_
aggregate at constant price 按固定价格计算的总体数字
%;5AF8# c aggregate demand 总需求
OyTE d5\3 aggregate gross position 总持仓量
&zVF!xNy& aggregate limit 总限额
*.g0;\HF aggregate of salaries tax 合计薪俸税
B o@B9/ABv aggregate performance 总体表现；总体业绩
}1EfyR aggregate supply 总体供应
UzL e#3MU aggregate surplus 总盈余
JzhbuWwF- aggregate total 整体总额
:J a]Vt aggregate value 总值；合计价值
dV{N,;z aggregated basis 合计基准
M>Y ge~3 aggregated net chargeable income 合计应课税入息实额
:H}a/ x*ur aggregation 合并计算；合计；总和
D9OI ",h aggregation of incomes of husband and wife 夫妇入息合并计算
"wk~[> aggregation of property 财产的总和
`1I @tz| agio 差价；贴水
&[]0yNG 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》
Fi8'3/q-^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
O KDBzl 《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》
Vq7L:,N9 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
9 C-!I, 《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</;{}fL4 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
L%D:g y9o 《香港政府和大韩民国政府关于相互促进和保护投资协定》
RS`]>K3t agreement for a settlement 授产协议
hdFIr iE3 agreement for assignment 转让协议
L2v
j)( agreement for sale 售卖协议；买卖协议
d,"?tip/SX agreement for sale and purchase 买卖协议
eK
}AVz}k agreement for the payment of interest 支付利息协议
& <{= agreement for the repayment of money 还款协议
YuO-a$BP agreement of reinsurance 再保险协议
}=kf52Am,} Agricultural Bank of China 中国农业银行
SG6@Rn* ^ air passenger departure tax 飞机乘客离境税
d1=kHU4_9 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
!1MSuvWP airport tax 机场税
]? <j]u0J alcohol duty 酒精税
.A;D-"! alienation 让与；让渡；转让
Z ,'#=K alimony 生活费；赡养费
,TuDG*YA All Ordinaries Index [AOI] 所有普通股指数
cO$
PK all risks 全险；综合险
wKe$(>d "L All Sales Record for Stock Market 《股票市场成交报告》
4H 4U Allied Capital Resources Limited 新联财务有限公司
&"bcI7 uGT all-items index [Consumer Price Index] 总指数〔消费物价指数〕
(h8M allocation letter 拨款信件
3EGQ $ allocation of fund 分配款项；预留款项
3q*y~5 &I allocation of profit 利润分配；溢利分配
Z<@Kkbj allocation warrant 拨款令
<|= U rG allotment 分配；配股
R#ayN* allotment notice 股份配售通知；配股通知
3 ?Ckk{)& allotment of shares 股份分配
vR m.# +Td allowable 可获宽免；免税的
x"kc:F allowable business loss 可扣除的营业亏损
uo`O$k<; allowable expenses 可扣税的支出
Mx,QgYSu allowance 免税额；津贴；备抵；准备金
h-rPLU;Bw allowance for debts 债项的免税额
w6F' rsko] allowance for depreciation by wear and tear 耗损折旧免税额
FU-YI" allowance for funeral expenses 殡殓费的免税额
; aA,H& allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ZVo%ssVt allowance for repairs and outgoings 修葺及支出方面的免税额
chjXsq#Q^ allowance to debtor 给债务人的津贴
-eKi}e alteration of capital 资本更改
FI,>v` alternate trustee 候补受托人
*Vk%"rw aG amalgamation 合并
E|u#W 3-: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
~GL"s6C$`; ambit of charges 征税范围；收费范围
xA;o3Or amended valuation 经修订的估值
aL\vQ(1zO American Commodities Exchange 美国商品交易所
?b?` (JTR American Express Bank Limited 美国运通银行
;k6>*wFl|! American Stock Exchange 美国证券交易所
B~HA 32 amortization 摊销
o XA3 i amount due from banks 存放银行同业的款项
|1d;0*HIgX amount due from banks abroad 存放海外银行同业的款项
v ?b9TE amount due from holding companies 控股公司欠款
hQ!sl O amount due from local banks 存放本港银行同业的款项
~R SOUrR amount due to banks 银行同业的存款
LM:|Kydp3 amount due to banks abroad 海外银行同业的存款
K/;FP'. amount due to holding companies 控股公司存款
-!E ))|A amount due to local banks 本港银行同业的存款
74*1|S < amount due to outport banks 外埠银行同业的存款
}]w/`TF amount for note issue 发行纸币的款额
e|:# Y^ amount of bond 担保契据的款额
N>z<v\` amount of consideration 代价款额
>*ey 7g amount of contribution 供款数额
#E `-b9Q amount of indebtedness 负债款额
Z5aU7 amount of principal of the loan 贷款本金额
%-? :'F!1 amount of rates chargeable 应征差饷数额
(1 7%/80-J amount of share capital 股本额
ZKKz?reM' amount of sums assured 承保款额
G{*m] 0Q amount of variation 变动幅度
fuM+{ 1}/E amount of vote 拨款数额
MS{pur D amount payable 应付款额
FC.d]XA%/d amount receivable 应收款额
j{,3! Amsterdam Stock Exchange 阿姆斯特丹证券交易所
oY@ 4G)5 analysis 分析
]^,<Ez ancillary risk 附属风险
rM6^pzxe annual account 周年帐目；周年帐目报表；年度决算；年结
jg8j>" Vj> annual accounting date 年结日期
FY%v \`@1* annual allowance 每年免税额；年积金；年度津贴；年津
i3I'n* annual balance 年度余额
VO ^ [7Y annual disposable income 每年可动用收入
YDBQ6X annual estimates 周年预算
/6 0 `"xH annual fee 年费
X+;F5b9z annual general meeting 周年大会
fI"q/+ annual growth rate 年增率；每年增长率
sY__ak!> annual long-term supplement 长期个案每年补助金
~2xC.DF_N annual pensionable emolument 可供计算退休金的年薪
Pf
s _s6 annual report 年报
*0 ZL@Kw Annual Report on the Consumer Price Index 《消费物价指数年报》
[9f
TN2'z annual return 周年报表；周年申报表；每年报税表格
k 8^!5n Annual Return Rules 《周年报表规则》
nOxCni~ T annual review of consumer prices 每年消费物价回顾
aaq{9Y# annual roll-forward basis 逐年延展方式
H!U\;ny annual salary 年薪
$
JI`& annual statement 年度报表；年度决算表
< VD^f 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
?qr-t+ annuitant 年金受益人
XWvT (+J annuity 年金
9tmYrhb$
annuity contract 年金合约
-L>\ 58` annuity on human life 人寿年金
WN9 < antecedent debt 先前的债项
G5W6P7-<X ante-dated cheque 倒填日期支票
UeB8|z anticipated expenditure 预期开支
}5gAxR, anticipated net profit 预期纯利
ZbTU1Y/'
anticipated revenue 预期收入
*z4n 2"<l anti-inflation measure 反通货膨胀措施
qM
F' & anti-inflationary stance 反通货膨胀立场
,)mqd2)+" apparent deficit 表面赤字
t
?8
?Ok apparent financial solvency 表面偿债能力
/sY(/ J E apparent partner 表面合伙人
Wr h C
q6 application for personal assessment 个人入息课税申请书
+}c
'4hRv application of fund 资金应用
4,L( application to release as liquidator and to destruct the books of accounts and documents
IVD1 mk 申请免除清盘人职务及毁灭帐簿与文件
Q!/<= 95E appointed actuary 委任精算师
xlVQ[Mt appointed auditor 委任核数师；委任审计师
Eq-fR~< 9 appointed trustee 委任的受托人
grEmp9Q ? appointer 委任人
lyiBRMiP| apportioned pro rata 按比例分摊
MdK!Y apportionment 分配；分摊
.J' 8d"+ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4?XX_=+F| apportionment formula 分摊方程式
c^P8)g Pf apportionment of estate duty 遗产税的分摊
_[8 xq:G appraisal 估价；评估
[^ r0red appreciable growth 可观增长
pq[R H-{ appreciable impact 显着影响
bF %#KSVw appreciable increase 可观增长
rDkAeX0 appreciation 增值；升值
[ P\3XSR appreciation against other currencies 相对其他货币升值
Eq zS={Olj appreciation of the exchange value of Hong Kong dollar 港元汇值上升
]T\K-;i appreciation tax 增值税
$2E n^ appropriation 拨款；拨用；拨付
KZO ! appropriation account 拨款帐目
~Nf0 1,F Appropriation Bill 拨款法案
dq%N,1.F
appropriation-in-aid system 补助拨款办法
]bO {001y, approved assets 核准资产
9_'xq.uP approved basket stock 认可一篮子证券
@ `2<^-r\ approved budget 核准预算
QC0^G,9. approved charitable donation 认可慈善捐款
T[M?:~ approved charitable institution 认可慈善机构
nt\6o?W approved currency 核准货币；认可货币
Se Aokz> approved estimates 核准预算
uEQH6~\{Nl approved estimates of expenditure 核准开支预算
Tz .! approved overseas insurer 核准海外保险人
$Tu %dE(OF approved overseas trust company 核准海外信托公司
]xQPSs_ approved pooled investment fund 核准汇集投资基金
,I q+ v approved provident fund scheme 认可公积金计划
:$d3}TjsA+ approved provision 核准拨款
\&]M \ approved redeemable share 核准可赎回股份
Db\.D/ 76 approved regional stock 认可地区性证券
TF 6_4t6 approved retirement scheme 认可退休金计划
H n o@ approved subordinated loan 核准附属贷款
KquHc-fzqr arbitrage 套戥；套汇；套利
^7v}wpwX\ arbitrageur 套戥者；套汇者
"m +Eu|{ arbitrary amount 临时款项
/b,+YyWi% arrangement 措施；安排；协定
pc&/'zb arrears 欠款
vC ~];!^ arrears of pay 欠付薪酬
E :*!an arrears of revenue 逾期未收税款；逾期未收的帐项
`+$'bNPn& articles of association 组织章程；组织细则；组织章程细则
LNml[" Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
-xq)brG ascertainment of profit 确定利润
5%kt;ODS "Asia Clear" “亚洲结算系统”
z sA6(? )u Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%cG6=`vR Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
`),7* gn*) Asian Development Fund [ADF] 亚洲发展基金
N;tUrdg Q Asian dollar bond 亚洲美元债券
h4H~;Wl0 Asian dollar market 亚洲美元市场
d{&+xl^ll Asian dollar rate 亚洲美元利率
PCnE-$QH Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
K^t M$l\ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Py\xN asked price 沽盘；喊价；索价；卖方报价
$K^"a assessable income 应评税入息
Z@&_ T3M assessable loss 应评税亏损
+B^ / =3P assessable profit 应评税利润
aB<~T[H%h assessable value 应评税值
B, nCx=\S assessed profit 估定利润
gT-'#K2qT assessed value 经评估价值
bs
U$mtW assessment 评税；评定；估价；评税单
b!SGQv(^M assessment number 评税编号；估价编号
6NJ"ty9Bp assessment of additional tax 补加税评税
|$Dt6{h assessment of performance 业绩评估；实绩评价
h8 >7si Assessor 评税主任
u7G@VZ Ux5 asset price bubbles 资产价格泡沫
'vj4 5b asset-backed securities 具资产保证的证券
)hK5_]"lmj assets accretion 资产增值
%KNnss} assets and liabilities 资产与负债
kH d_q. assets betterment statement 资产递增表；资产改进表
O _0|Q@ assets lending 实物放款；有抵押贷款
:bwdEni1P assets of the company passing on the death 死者去世时转移的公司资产
{g\Yy(r
assets pledged as security for liabilities 用作负债抵押的资产
sLK J<=0i assets portfolio 资产投资组合
Gm^@lWzG assets price 资产价格
Da1BxbDeI assets quality 资产质素
=[(1u|H 9 assets realization 资产变现
X;flA*6V assets refinancing arrangement 资产再集资安排
/pgfa -< assets securitization 资产证券化
4][m!dsU assets situated outside Hong Kong 在香港以外地方的资产
qu BTRW9 assets stripping 削减资产；拆卖资产
{%.
_cR2 assets value 资产值
3 1KMn assignee 承让人
G/_#zIN`8M assignment 转让；转让书；转让契
s4P8PDhz assignment of interest 权益转让
q7mqzMDk assignment of letters patent and trade mark 专利证书及商标转让
& S_gNa assignment of property 物业转让；物业转让书
,kuJWaUC@ assignment right 转让权
.Br2^F assignor 转让人
VJBV k8P associate 有联系的人；有关连人士；相联者；合伙人；联系人
ZT4._|2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
AuHOdiJ associate member 附属会员
?XL [[vyr associated body corporate 相联法人团体
Ya*l q!
u associated company 相联公司；联属公司
lxj_ (Uo associated corporation 相联法团
nH}api^0A Association of Chartered Certified Accountants [ACCA] [United Kingdom]
@!fy24R]D 公认会计师公会〔英国〕
0#F3@/1h Association of Futures Exchange Brokers 香港期货经纪协会
*D
#H-]9 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
A?|KA<&m#u association of underwriters 承保人组织
\+fP& assumption of control 接管
VYTdK"% assurance 担保；保险；转易；转易书
t&:'A g.G assurance of interest 权益的转易
6@g2v^ % at 19XX price 按一九ＸＸ年价格计算
%d($\R-*O at a discount 按赔价计算；按贴水价格计算；打折扣
QD]Vfj4+ at a premium 按溢价计算；按升水价格计算
mu)?SGpyE at call 通知付款；按通知
4 Ub_;EI> at constant market price 按固定市价计算
*$/7;CLq at constant price 按固定价格计算
m'Z233Nt" at cost 按成本计算
j]rE0Og at current market price 按当时市价计算；按现时市价计算
h'^7xDw at current price 按当时价格计算；按现时价格计算
*!%y.$\cE at factor cost 按要素成本计算；按生产要素成本计算
T[U&Y`3g at money-of-the-day price 按付款当日价格计算
N~l(ng9'U at or better 按指定或较佳价位〔买卖指令〕
/ivt 8Uiw at par 按面值计算；平价
,, mkB6; at sight 见票即付
O^G/( at the close 按收市盘
l*uNi47| at the opening 按开市盘
qd~)Ya1 attestation 见证；见证条款
NZ 9=hI;iM at-the-money option 平价期权
OJ8W'"`L& attorney 受权人；受托代表人
5[`!\vC iZ attornment 新拥有人承认书
\6)l(b; attributable profit 可归属利润
j/3827jw= attributable share value 可归属股份价值
RO'MFU <g Auckland Stock Exchange 奥克兰证券交易所
R!W!8rr3 auction 拍卖
4pV.R5: auctioneer 拍卖商
tvP_LN MF audit 审计；核数
f"xi7vJv!f Audit Commission 审计署
jIK *psaV Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
IG Ef*! 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〕
Namw[Tg J audit review 帐目审查
C>$5<bx Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
8NudY3cU! audited account 审计帐目；经审计的帐目
;5=J'8f audited annual account 经审计的周年帐目
"uN
JQ0Y audited balance sheet 经审计的资产负债表
L T!B]y auditor 核数师；核数主任；审计师
qWKpnofa auditor's certificate 核数师证明书；审计师证明书
v~q2 D" auditor's report 核数师报告；审计师报告
{,*G }/9< Aussie bond 澳元债券
d{hb gUSj austerity budget 紧缩预算
D#x D-c Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-Vn9YeH+ Australia All Ordinaries Index 澳洲所有普通股票指数
c? CwxI_b8 Australian Dollar [AUD] 澳元
gZ
Australian Options Market 澳大利亚期权市场
oaHg6PT! Australian Securities Commission 澳洲证券事务监察委员会
@ Rj&9/\L Australian Society of Certified Practising Accountants 澳洲执业会计师公会
=DvFY]9{ Australian Stock Exchange 澳大利亚证券交易所
dl'pl Austrian Schilling [ATS] 奥地利先令
Me yQ`% authentication 认证；鉴证
vi4u ` authority to purchase 委托购买证；委购书
2al%J% authorization 认可；核准；授权；授权书
!Y!Cv % authorization by direction 指示授权
@JT9utct authorization by instruction 指令授权
ylLQKdcL authorization by warrant 令状授权
8/U=~*` _ authorization of unit trust 单位信托的认可
'I( $IM authorized agent 指定代理人
vvv~n ]S6 authorized capital 法定资本
uaNJTob authorized clerk 出市员
X l w&hKS authorized dealer 认可交易商
C16MzrB}(N authorized financial institution 认可财务机构
<oI{:KH authorized fund 认可基金
gH Q[D|zu authorized fund house 获授权的基金公司；认可基金公司
djS?$WBpU authorized institution 认可机构
b(_PCVC authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Fo3[KW)8I authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
SOE#@{IXBa authorized insurer 获授权保险人；获认可承保人
a)MjX<y authorized investment 特准投资项目
)W:`Q&/G authorized person 获授权人
YM
0f_G= authorized representative 获授权代表
?Vb=W)Es authorized share capital 法定股本
JHwkLAuz automated quotation system 自动报价系统
&1%W-&bc6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
'j !!h4 自动交易系统〔香港期货交易所有限公司〕
L^KGY<hp4 automatic adjustment mechanism 自动调整机制
O}MY:6Pe automatic adjustment system 自动调整系统
_Hl[Fit<j1 Automatic Clearing House 自动票据交换所
Y]{<IF:
automatic exchange rates accumulation system 自动化汇率累集系统
v{i'o 4 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
!(*mcYA*W automatic teller machine [ATM] 自动柜员机
gq*- v:P> autopay 自动转帐
R s_@L}U.. available assets 可用资产
-\6tVF11z available fiscal reserve 现存财政储备
Id
*Gs>4U available profit 可用利润
=<_xUh. Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
|0U "#xkf average 平均；平均数；海损
z) yUBcq average basic salary 平均基本薪金
n }7DL8 average consumer expenditure 平均消费开支；一般消费开支
^uW](2 average cost 平均成本
[V T& average cost of land production 增辟土地平均成本
xoTS?7 average daily turnover 平均每日成交额
;tf1 #6{ average daily wage rate 平均每日工资率
gd]vrW'wj average expenditure pattern 平均开支模式
2*vO o^f average growth rate 平均增长率
XrYMv
WT average net fixed assets 固定资产平均净值
xH; qJRHa average of relatives 相对价格平均数
C (vi ns average price 平均价格
A-~#ydv average propensity to consume 平均消费倾向；一般消费倾向
: &mYz(1 q average propensity to save 平均储蓄倾向；一般储蓄倾向
wp-5B= #:{ average rate 平均率
)pjd*+ V average revenue 平均收入；平均收益
S5@/;T average stock 平均库存；平均存货
9qIUBH e average yearly rent 平均年租
$Tfq9 avoidance of double taxation 避免双重课税
t LdBnf avoidance of tax 避税
