A:
Xr@]7: , A share Ａ股；甲类股份
4>&%N\$* abatement of tax 减税；减扣免税额
^l4=/=RR ABN AMRO Bank N.V. 荷兰银行
.:b|imgiv above-the-line expenditure 线上项目支出；经常预算支出
-C|1O%. above-the-line receipt 线上项目收入；经常预算收入
>f$>Odqe ABSA Asia Limited 南非联合亚洲有限公司
(E*eq-8 absolute change 绝对数值变更
4j'cXxo absolute expenditure 实际开支
WU
-_Y ^ absolute guideline figure 绝对准则数字
7 5LIQ!G|= absolute interest 绝对权益
/i#~#Bn| absolute order of discharge 绝对破产解除令
czV][\5 absolute profit margin 绝对利润幅度
m*MfGj( absolute value 实值；绝对值
/ b_C9'S absolutely vested interest 绝对既得权益
1 f;k) x absorbed cost 已吸收成本；已分摊成本
E$'Zd,|f= absorption 吸收；分摊；合并
Sb&[V>!2^ absorption rate 吸收率；摊配率；分摊率
#;32(II ACB Finance Limited 亚洲商业财务有限公司
']hB_ 4v acceptable form of reciprocity 合理的互惠条件
Wb/q&o acceptable rate 适当利率；适当汇率
HNRZ59Yyq acceptance agreement 承兑协议
X;I;CZ={ acceptance for honour 参加承兑
*c+Kqz- acceptor 承兑人；接受人；受票人
F`$V H^%V acceptor for honour 参加承兑人
$=iV)- accident insurance 意外保险
<"g ^V Accident Insurance Association of Hong Kong 香港意外保险公会
;oQ*g d accident insurance scheme 意外保险计划
<d GGH accident year basis 意外年度基准
XJ|CC.]1u accommodation 通融；贷款
jQp7TdvLE$ accommodation bill 通融票据；空头票据
=~i~SG/f accommodation party 汇票代发人
EV W{!\8[ account balance 帐户余额；帐户结余
JEK 6Ms;)A account book 帐簿
w}<CH3cx account collected in advance 预收款项
^f -?xXPx account current book 往来帐簿
e.<$G' account of after-acquired property 事后取得的财产报告
oc>n e]_' account of defaulter 拖欠帐目
s ^]F4' account payable 应付帐款
y^# jM account payee only [A/C payee only] 只可转帐；存入收款人帐户
L)5YX-? account receivable 应收帐款
q#$4Kt; account receivable report 应收帐款报表
3:f<cy
account statement 结单；帐单；会计财务报表
3JiJ,<,7 account title 帐户名称；会计科目
~@x@uY$5 accountant's report 会计师报告
%8 )GuxG* Accountant's Report Rules 会计师报告规则
xbFoXYqgP accounting and auditing procedure 会计与审计程序；会计与核数程序
ZLBv\VQ Accounting Arrangements 《会计安排》
R)AFaP | accounting basis 会计基础
Ub%al
D accounting by Official Receiver 破产管理署署长呈交的帐目
o!`.LL% Accounting Circular 《会计通告》
Rl7V~dUY accounting class 会计类别
+) #d+@- accounting date 记帐日期；会计结算日期
|-Z9-rl accounting for money 款项核算
MOuI;EF Accounting Officer 会计主任
>g ]S"ku| accounting period 会计报告期；会计期
#- ioLt% accounting policy 会计政策；会计方针
/hP gOaB accounting practice 会计惯例
V=pg9KR!T accounting principle 会计准则
%C _RBd accounting record 会计记录
6OJ`R.DM` accounting report 会计报告
xr uQ=Q Accounting Services Branch [Treasury] 会计事务部〔库务署〕
tK3.HvD Accounting Society of China 中国会计学会
4}FuoQL accounting statement 会计报表
{%(_Z`vI accounting system 会计制度；会计系统
]wg+zOJu]+ accounting transaction 会计事项；帐务交易
`c^ _5:euX accounting treatment 会计处理
$ d4^e& s accounting year 会计年度
uP\?y(= " accretion 增值；添加
:*aBi X" accrual 应计项目；应累算数目
:xitV]1.
accrual basis 应计制；权责发生制
FqOV/B
/z2 accrual basis accounting 应计制会计；权责发生制会计
Y|t] bb accrue 应累算；应计
bJJB*$jW= accrued benefit 应累算利益
m L#-U)?F accrued charges 应计费用
[-X=lJ:+h accrued cumulative preference share dividend 应累算的累积优先股股息
}JXAG/<
accrued expenses 应累算费用
N5$L),?\y accrued interest payable 应付利息；应计未付利息
?u/Uov@rD accrued interest receivable 应收利息；应计未收利息
jg]_'^pVzr accrued right 累算权益
[:x^ ffs accruing profit 应累算的利润
gdupG accumulated fiscal reserve 累积财政储备
>5{Z'UWxh accumulated profit 累积利润；滚存溢利
lHBk&UN' accumulated reserve 累积储备
>y C1X|d~t accumulation of surplus income 累积收益盈余
+$ KUy>
acquired assets 既得资产
Np4'; H acquisition 收购；购置；取得
HhN;&67~Z acquisition cost 购置成本
.'md `@t acquisition expenses 购置费用
x:W nF62 acquisition of 100% interest 收购全部股权
ozZW7dv eU acquisition of control 取得控制权
$=7[.z& acquisition of fixed assets 购置固定资产
/
AFn8=9'^ acquisition of shell “买壳”
;iJ*.wVq acquisition price 收购价
5CZi i=@ act of God 天灾
\IL/?J
5d acting partner 执事合伙人
a"^0 ;a active market 买卖活跃的市场；交投畅旺的市场；旺市
*/iD68r|- active partner 积极参与的合伙人
1$Rua active trading 交投活跃
@ !0@f'}e actual circulation 实际流通
fcd\{1#u actual cost 实际成本
eRk vNI actual expenditure 实际开支；实际支出
fD3}s#M*G actual income 实际入息；实际收入；实际收益
o}&TFh T actual market 现货市场
gTE/g'3 actual price 现货价；实际价格
kB-%T66\ actual profit 实际利润
[A?Dx-R ;( actual quotation 实盘；实际价位；实际报价
?\MvAG7Y actual year basis 按实际年度计算
xc.(-g[ actuals 实货
V @A+d[ actuarial investigation 精算调查
\2(Uqf#_ actuarial principle 精算原则
`9a %vN actuarial report 精算师报告
"oZ-W?IK E Actuarial Society of Hong Kong 香港精算学会
6-U+<[,x actuarial valuation 精算师估值
T8&
kxp actuary 精算师
$Hcp.J[ O ad referendum agreement 暂定协议；有待覆核的协定
fZK&h. ad valorem duty 从价税；按值征税
ezRhSN? ad valorem duty system 从价税制
-1Acprr ad valorem fee 从价费
3n;UXYJ% ad valorem tariff 从价关税
hj@< wU additional allowance 额外免税额
gs)wQgJ [ additional amount for unexpired risk 未过期风险的额外款额
!|hxr#q=4 additional assessable profit 补加应评税利润
t\ J5np additional assessment 补加评税
QiB ^U^f additional commitment 额外承担
q:4 51 C additional commitment vote 额外承担拨款
x8i;u H\8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
BsV2Q`(gT additional dependent parent allowance 供养父母额外免税额
\}SA{) additional provision 额外拨款
cd1M 0z additional stamp duty 附加印花税
5)fEs.r0U additional tax 补加税罚款；补加税款
|7 Fe~TC Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
UR|UGldt_T adjudged bankrupt 被裁定破产
4fPbwi K j adjudicated bankrupt 裁定破产人
8&g|i G adjudication fee 裁定费；评定印花税额手续费；评估契据费
tZlz0BY! adjudication of bankruptcy 裁定破产；宣告破产
*RugVH4 adjudication of insolvency 裁定无力偿还债务
M)t d%<_ adjusted actual 经调整的实数；调整后的实数
'=?IVm #C adjusted current assets 经调整的流动资产；调整后的流动资产
v a \ 5
adjusted figure 经调整的数字；调整后的数额
x<#Z3Kla adjusted liabilities 经调整的负债；调整后的负债
Q2sX7
cE adjusted loss 经调整的亏损；调整后的亏损
qL kn a adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
?;!d5Xuu adjusted profit 经调整的利润；调整后的利润
UEL ni,$ adjusted surplus 经调整的盈余额；调整后的盈余额
nN!/ adjusted value 经调整的价值；调整后的价值
i$HA@S adjustment 调整；修订；理算〔保险〕
P6,~0v(S adjustment centre 调剂中心
~|+! xh adjustment lag 调整过程的时间差距；调整时差
t2Dx$vT*& adjustment mechanism 调整机制
jE!<]
adjustment of loss 亏损调整
B. Rc s adjustment process 调整过程；调整程序
p!^ .;c adjustment range 调整幅度
'EF Sr!+ administered exchange rate 受管制汇率
23XSQHVx Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
8s6~l.v administration expenses 行政费用
x
;V7D5 q administration fee 手续费；行政费
fx@Hd!nO~" administration in bankruptcy 破产管理
P$z8TD CH administration order 遗产管理令
Ipo?>To administrator 管理人；遗产管理人
V?U->0>Z4 administrator of the estate 遗产管理人
J
[}8&sn admission of debt 债项承认书
MNURY A= admission of proof 接纳债权证明
k,o|"9H advance 放贷款项；垫付款项；预支款项；预付款项
jEr/*kv advance account 暂支帐目；预付款帐户
e%#(:L advance compensation 预付补偿金
6x%uWZa' advance from shareholder 股东垫款
bp G`,[ advance pending reimbursement 预支以待日后付还
b#%s! advanced economy 先进经济体系
_,V
9^ advancement 预付；预付财产
B WdR~|2 advances warrant 垫款令
k2 Yh?OH advancing 贷出
k $`~,LJ p adverse balance 逆差
HMsTm}d adverse exchange 逆汇
`Oz c L advertisement addressed to shareholders 在报章刊登的致股东通告
-QR&] U+ advice for collection 托收通知书
=Q985)Y& advice of drawing 提款通知书；汇票通知书
U
X)k;h advice of payment 付款通知
&| ( 'z\k Advisory Committee [Securities and Futures Commission]
n(^{s5 Rr 谘询委员会〔证券及期货事务监察委员会〕
:G $f)NMK Advisory Committee on Diversification 经济多元化谘询委员会
D 3 m4:z affidavit 誓章；遗产申报誓章
.{+<o affidavit of no receipt 述明无收款的誓章
&oJ = affiliate 联号；联营公司；附属公司
KKm &~^ c affiliated company 附属公司；联号；联营公司
M&P?/Zi=L affirmation [estate duty] 非宗教式宣誓〔遗产税〕
4$Oakl*l affordability 负担能力
m89-rR:Kc African Development Bank [AfDB] 非洲开发银行
uJ jm50R < after-acquired property 事后取得的财产
h=6Zvf<x after-hours dealing 市后交易
[<m1xr4"k after-tax profit 税后盈利；税后利润；税后溢利
7{HJjH!zx agency agreement 代理协议
>r+Dl\R agency expenses 代理机构的开支
Q]WjW'Ry \ agency fee 代理费
R$( FrbC Agency Law 《代理法》
o33 wePx, agent 代理人；承销人
UFnz3 vc agent of company 公司代理人
Hts.G~~8 agent's fee 代理人费；经纪费
Zcq'u
jU aggregate 总计；总数；总体数字
rlSar$ aggregate amount 总款额；总额
JR/:XYS+ aggregate assets and liabilities 总体资产与负债
b 4`t, D aggregate at constant price 按固定价格计算的总体数字
l UWX[, aggregate demand 总需求
le%&r aggregate gross position 总持仓量
r 7 w1~z aggregate limit 总限额
n}?XFx!% aggregate of salaries tax 合计薪俸税
wi'CBfr'z aggregate performance 总体表现；总体业绩
\T)2J|mW aggregate supply 总体供应
"~~Js~ aggregate surplus 总盈余
JWhi*je aggregate total 整体总额
TR :V7 d aggregate value 总值；合计价值
9W3zcL8 aggregated basis 合计基准
L{ y%\:] aggregated net chargeable income 合计应课税入息实额
hwkm'$} aggregation 合并计算；合计；总和
9 4bmK V_ aggregation of incomes of husband and wife 夫妇入息合并计算
N"d
M+ aggregation of property 财产的总和
0BF'@r"; agio 差价；贴水
o HqBNTyH 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》
YTH3t ]
& Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Fd@n#DR ` 《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》
$'D|}=h<Y Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ut8v&i1? 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
;&B;RUUnTO Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
c#'t][Ii 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Fj? Q4_ agreement for a settlement 授产协议
}F3}-5![ agreement for assignment 转让协议
ciR n"X=l agreement for sale 售卖协议；买卖协议
KQ0Zy agreement for sale and purchase 买卖协议
(]*
Ro 8 agreement for the payment of interest 支付利息协议
? &ie;t<7 agreement for the repayment of money 还款协议
l{ tpFu9v agreement of reinsurance 再保险协议
O_%X>Q9 Agricultural Bank of China 中国农业银行
\.c air passenger departure tax 飞机乘客离境税
. U.K nn Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
&''lOS| airport tax 机场税
(tQ#('(w alcohol duty 酒精税
Pf`HF|NI alienation 让与；让渡；转让
o6 L eC* alimony 生活费；赡养费
w|$i<OIi) All Ordinaries Index [AOI] 所有普通股指数
i("ok all risks 全险；综合险
64]_o/u5W4 All Sales Record for Stock Market 《股票市场成交报告》
F+yu[Dh: Allied Capital Resources Limited 新联财务有限公司
*?sdWRbu}l all-items index [Consumer Price Index] 总指数〔消费物价指数〕
DC?U + allocation letter 拨款信件
u#9 H allocation of fund 分配款项；预留款项
aLZza "W allocation of profit 利润分配；溢利分配
uE {r09^q\ allocation warrant 拨款令
, y%!s27 allotment 分配；配股
wrw4Uxq allotment notice 股份配售通知；配股通知
t>nx#ErS allotment of shares 股份分配
9 <qAf` allowable 可获宽免；免税的
-/ 5" Py allowable business loss 可扣除的营业亏损
l ":\@rm` allowable expenses 可扣税的支出
qff VF|7 allowance 免税额；津贴；备抵；准备金
fmqHWu*wG allowance for debts 债项的免税额
z%ZAN- allowance for depreciation by wear and tear 耗损折旧免税额
TmI~P+5w allowance for funeral expenses 殡殓费的免税额
\F`%vZrKR allowance for inflation 为通货膨胀而预留的款项；通胀准备金
VK>ZH^- allowance for repairs and outgoings 修葺及支出方面的免税额
QD6<sw@]P allowance to debtor 给债务人的津贴
~z;G$jd alteration of capital 资本更改
h- )tW J c alternate trustee 候补受托人
'ii5pxeNI amalgamation 合并
SUv(MA& ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
XcN"orAo ambit of charges 征税范围；收费范围
ft | W amended valuation 经修订的估值
alr' If@7 American Commodities Exchange 美国商品交易所
] 70V American Express Bank Limited 美国运通银行
)4h4ql W American Stock Exchange 美国证券交易所
mn5 y]:;` amortization 摊销
Rr>nka)U amount due from banks 存放银行同业的款项
< cNJrer amount due from banks abroad 存放海外银行同业的款项
L\)GPTo!x amount due from holding companies 控股公司欠款
Y!!w*G9b amount due from local banks 存放本港银行同业的款项
PfF5@W;E; amount due to banks 银行同业的存款
h = <x%sie amount due to banks abroad 海外银行同业的存款
,x (?7ZW> amount due to holding companies 控股公司存款
-^C^3 pms amount due to local banks 本港银行同业的存款
C/34K( amount due to outport banks 外埠银行同业的存款
. W ~&d_n amount for note issue 发行纸币的款额
eK8y'VY amount of bond 担保契据的款额
"{TVd>9_ amount of consideration 代价款额
~`Uil= amount of contribution 供款数额
IR_&dWHyc amount of indebtedness 负债款额
c p| q amount of principal of the loan 贷款本金额
~w
Ekbq= amount of rates chargeable 应征差饷数额
r}? uZ"]=? amount of share capital 股本额
Mk-zeq<2z amount of sums assured 承保款额
z89!\Q amount of variation 变动幅度
xWC*DKV amount of vote 拨款数额
`MD%VHQ9U amount payable 应付款额
+!"GYPUXy amount receivable 应收款额
0oT~6BGm Amsterdam Stock Exchange 阿姆斯特丹证券交易所
*;E\,,Io analysis 分析
!>E$2}Q|] ancillary risk 附属风险
,)u1r3@I^ annual account 周年帐目；周年帐目报表；年度决算；年结
^T>P annual accounting date 年结日期
_!qi`A annual allowance 每年免税额；年积金；年度津贴；年津
:v$][jZ2 annual balance 年度余额
$"e$#<g annual disposable income 每年可动用收入
5t=7- annual estimates 周年预算
H\r-
;,& annual fee 年费
@$G{t^&os annual general meeting 周年大会
BIQQJLu annual growth rate 年增率；每年增长率
A,PF#G( annual long-term supplement 长期个案每年补助金
gUa-6@ annual pensionable emolument 可供计算退休金的年薪
!xD$ U/%c annual report 年报
h#:_GNuF Annual Report on the Consumer Price Index 《消费物价指数年报》
?^}
z annual return 周年报表；周年申报表；每年报税表格
Ef)v("' w Annual Return Rules 《周年报表规则》
c_~tCKAZ annual review of consumer prices 每年消费物价回顾
kleE\ 8_ annual roll-forward basis 逐年延展方式
)
dB?Ep| annual salary 年薪
s~i 73Qk/ annual statement 年度报表；年度决算表
@IE.@1 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
p;xMudM annuitant 年金受益人
jjJvyZi~J annuity 年金
$ j(laD#AR annuity contract 年金合约
}.L:(z^L,Y annuity on human life 人寿年金
QgF2 f/;! antecedent debt 先前的债项
f %[0}.wp ante-dated cheque 倒填日期支票
'QOV! D anticipated expenditure 预期开支
Tx A%{0 anticipated net profit 预期纯利
5K# <VU*: anticipated revenue 预期收入
X$A[~v anti-inflation measure 反通货膨胀措施
JHJIjYG>P anti-inflationary stance 反通货膨胀立场
D~Rv"Hh apparent deficit 表面赤字
Tebu?bj apparent financial solvency 表面偿债能力
`ElJL{R n apparent partner 表面合伙人
,DIr&5>p2 application for personal assessment 个人入息课税申请书
'hN RIM1 application of fund 资金应用
V*,6_ -^l application to release as liquidator and to destruct the books of accounts and documents
*KYh_i 申请免除清盘人职务及毁灭帐簿与文件
uY;7&Lw
y1 appointed actuary 委任精算师
K3;~|U-l appointed auditor 委任核数师；委任审计师
Xs Ey8V appointed trustee 委任的受托人
=Sjf-o1 V appointer 委任人
y F;KyY{ apportioned pro rata 按比例分摊
=WEWs4V5A apportionment 分配；分摊
TQL_K8k@_ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
=38c} ( apportionment formula 分摊方程式
p!/ *(TT apportionment of estate duty 遗产税的分摊
.VA'W16 appraisal 估价；评估
Nm{J=` appreciable growth 可观增长
-Pp =)_O appreciable impact 显着影响
:"Gd;~p. appreciable increase 可观增长
&=[N{N?( appreciation 增值；升值
U6IvN@
g appreciation against other currencies 相对其他货币升值
[M#I Nm} appreciation of the exchange value of Hong Kong dollar 港元汇值上升
SO+J5,) HA appreciation tax 增值税
JWsOze 8# appropriation 拨款；拨用；拨付
dUc?>#TU appropriation account 拨款帐目
3kJ7aBiR< Appropriation Bill 拨款法案
dF+R
q|n{ appropriation-in-aid system 补助拨款办法
un dH{w= approved assets 核准资产
Yg LHp / approved basket stock 认可一篮子证券
= `+c}i? approved budget 核准预算
p?,T%G+gqO approved charitable donation 认可慈善捐款
N"Cd{ 3 approved charitable institution 认可慈善机构
$wm8N. I3I approved currency 核准货币；认可货币
K<vb4!9Z9 approved estimates 核准预算
G\C>fwrP_ approved estimates of expenditure 核准开支预算
j&l2 n2z approved overseas insurer 核准海外保险人
@ $7l approved overseas trust company 核准海外信托公司
O_P8OA#| approved pooled investment fund 核准汇集投资基金
Q`HG_n@? approved provident fund scheme 认可公积金计划
4c,{J s approved provision 核准拨款
T]l Vwj approved redeemable share 核准可赎回股份
+ ![\7 approved regional stock 认可地区性证券
l<UJ@XID$ approved retirement scheme 认可退休金计划
f)#nXTXeC approved subordinated loan 核准附属贷款
-~TgA*_5] arbitrage 套戥；套汇；套利
|>v8yS5 arbitrageur 套戥者；套汇者
se S) `@n arbitrary amount 临时款项
MT^krv(G arrangement 措施；安排；协定
?'mi6jFFh arrears 欠款
}kF*I @:g arrears of pay 欠付薪酬
Y;1J` oT arrears of revenue 逾期未收税款；逾期未收的帐项
nV_[40KP_ articles of association 组织章程；组织细则；组织章程细则
^$;5Z kQy Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
!=p^ @N7 ascertainment of profit 确定利润
!glGW[r/7 "Asia Clear" “亚洲结算系统”
V\/5H~L Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@u 1mC\ G Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
J%1 2Ey@6 Asian Development Fund [ADF] 亚洲发展基金
i{MzQE+_^ Asian dollar bond 亚洲美元债券
p Igjo>K Asian dollar market 亚洲美元市场
` 7jdV Asian dollar rate 亚洲美元利率
K {__rO Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
s-e<&*D[ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
3h4' DQ.g asked price 沽盘；喊价；索价；卖方报价
.]L P327u assessable income 应评税入息
G]E-2 _t7 assessable loss 应评税亏损
MB"<^ZX assessable profit 应评税利润
/rzZU} 3[ assessable value 应评税值
@YI- @ assessed profit 估定利润
BE,H`G #h assessed value 经评估价值
Nr fj[I assessment 评税；评定；估价；评税单
(R^C a7F assessment number 评税编号；估价编号
A08{]E#v> assessment of additional tax 补加税评税
L=)Arj@q assessment of performance 业绩评估；实绩评价
X0BB J( e Assessor 评税主任
Vbp` Rm1? asset price bubbles 资产价格泡沫
[' cq asset-backed securities 具资产保证的证券
(k<__W c_t assets accretion 资产增值
(T8dh| assets and liabilities 资产与负债
dL |*#e assets betterment statement 资产递增表；资产改进表
N6uKFQL:{ assets lending 实物放款；有抵押贷款
4L/8Hj#g assets of the company passing on the death 死者去世时转移的公司资产
(E<QA assets pledged as security for liabilities 用作负债抵押的资产
/u pDbP.O assets portfolio 资产投资组合
h%!N!\ assets price 资产价格
YnwP\Arfq assets quality 资产质素
r1 AG1Y assets realization 资产变现
[8rl{~9E assets refinancing arrangement 资产再集资安排
X.)D"+xnH assets securitization 资产证券化
tRmH6
assets situated outside Hong Kong 在香港以外地方的资产
^<v]x;
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S1E=E VG assets value 资产值
$LJCup,1" assignee 承让人
b:YyzOqEu assignment 转让；转让书；转让契
MzCZj assignment of interest 权益转让
t_{rKb,
assignment of letters patent and trade mark 专利证书及商标转让
A9C assignment of property 物业转让；物业转让书
">'`{mXew assignment right 转让权
J/ZC<dkYQ assignor 转让人
! /6KQ dF associate 有联系的人；有关连人士；相联者；合伙人；联系人
'/ GZ,~q Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
O`2 hTY\ associate member 附属会员
#_4 JTGJ associated body corporate 相联法人团体
2R`/Oox associated company 相联公司；联属公司
@ >Ul0&Mf? associated corporation 相联法团
zH1 :kko Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Q2RO&dL
9 公认会计师公会〔英国〕
vw/X Association of Futures Exchange Brokers 香港期货经纪协会
x[1( cj Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
BZ s?tbf association of underwriters 承保人组织
PtT$#>hx] assumption of control 接管
) d"s6i assurance 担保；保险；转易；转易书
` EgO&;1D) assurance of interest 权益的转易
kz?m `~1 at 19XX price 按一九ＸＸ年价格计算
+i6XCN1= at a discount 按赔价计算；按贴水价格计算；打折扣
& dvL` at a premium 按溢价计算；按升水价格计算
K0z@gWGE at call 通知付款；按通知
mFeoeI,Jv at constant market price 按固定市价计算
U(u$5 at constant price 按固定价格计算
#hP&;HZ2>" at cost 按成本计算
_% 6Vcy at current market price 按当时市价计算；按现时市价计算
d ~3G EK at current price 按当时价格计算；按现时价格计算
@DK;i_i at factor cost 按要素成本计算；按生产要素成本计算
0OPpA Ll at money-of-the-day price 按付款当日价格计算
[XDr-5Dm at or better 按指定或较佳价位〔买卖指令〕
# `b5kqQm at par 按面值计算；平价
riY [p, at sight 见票即付
ma7@vD at the close 按收市盘
;sfk @e c at the opening 按开市盘
7) e#b attestation 见证；见证条款
rul w6vTB( at-the-money option 平价期权
(Gpk;DD attorney 受权人；受托代表人
t9+ME| attornment 新拥有人承认书
rhvTV(Bz attributable profit 可归属利润
_)F0o C { attributable share value 可归属股份价值
4&/m>%r Auckland Stock Exchange 奥克兰证券交易所
EE[JXoke auction 拍卖
[SA$d`B/ auctioneer 拍卖商
\<4Hp_ 2? audit 审计；核数
fk Audit Commission 审计署
e+7x &-+ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
{Wh7>*p{3 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〕
7(1UXtT audit review 帐目审查
Th \t6K~ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
U8s&5~IPn audited account 审计帐目；经审计的帐目
bsgr g audited annual account 经审计的周年帐目
p@bcf5' audited balance sheet 经审计的资产负债表
i0e aBG]I auditor 核数师；核数主任；审计师
0F|DD8tHR auditor's certificate 核数师证明书；审计师证明书
q'4qSu
auditor's report 核数师报告；审计师报告
(v$$`z h Aussie bond 澳元债券
l1wYN,rv austerity budget 紧缩预算
Ri&?uCCM Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@N,I}_ 9- Australia All Ordinaries Index 澳洲所有普通股票指数
[Csv/ Australian Dollar [AUD] 澳元
Fu6~8uDV{{ Australian Options Market 澳大利亚期权市场
CxW -lU3G` Australian Securities Commission 澳洲证券事务监察委员会
3^J~ts{* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
> V vjs Australian Stock Exchange 澳大利亚证券交易所
#(Ah>y Austrian Schilling [ATS] 奥地利先令
wk (}q authentication 认证；鉴证
a0=5G>G9c authority to purchase 委托购买证；委购书
5 Sfz0 authorization 认可；核准；授权；授权书
_;yi/)-2 authorization by direction 指示授权
cp\A
xWtUZ authorization by instruction 指令授权
|jwN 8@ authorization by warrant 令状授权
p.J+~s4G authorization of unit trust 单位信托的认可
<4QOj W authorized agent 指定代理人
T%p/( authorized capital 法定资本
A3=$I&!% authorized clerk 出市员
>7^i>si authorized dealer 认可交易商
WG?;Z authorized financial institution 认可财务机构
soi.`xE authorized fund 认可基金
r7=r~3) authorized fund house 获授权的基金公司；认可基金公司
j/Rm~!q authorized institution 认可机构
ZQQ0} authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
f}U@e0Lsb authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
% HK \ authorized insurer 获授权保险人；获认可承保人
{Y#$ authorized investment 特准投资项目
rS/}!|uAu authorized person 获授权人
>:yU bo) authorized representative 获授权代表
hJcN*2 \: authorized share capital 法定股本
KsMC+:`F automated quotation system 自动报价系统
u Y'77,G_J Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
3Az7urIY 自动交易系统〔香港期货交易所有限公司〕
F4%vEn\! automatic adjustment mechanism 自动调整机制
{ f
kP|d automatic adjustment system 自动调整系统
V=LJ_T"z0 Automatic Clearing House 自动票据交换所
6xsB#v* automatic exchange rates accumulation system 自动化汇率累集系统
Q+]9Glz9 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
2UGnRZ8:1Y automatic teller machine [ATM] 自动柜员机
v1Wz#oP autopay 自动转帐
6 s$jt-bH available assets 可用资产
#lHA<jI available fiscal reserve 现存财政储备
-B l !s^-' available profit 可用利润
Q
lg~S1D_v Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Q 1yj+)_ average 平均；平均数；海损
c7fQ{"f 3B average basic salary 平均基本薪金
0Zq jq0O# average consumer expenditure 平均消费开支；一般消费开支
0n b QKoF average cost 平均成本
t/4&=]n\u average cost of land production 增辟土地平均成本
' QrvkQ average daily turnover 平均每日成交额
1VD8y_tC average daily wage rate 平均每日工资率
ZLRAiL average expenditure pattern 平均开支模式
].C4RH average growth rate 平均增长率
dY'mY ~Tv average net fixed assets 固定资产平均净值
H ^< LnYZ average of relatives 相对价格平均数
XA*sBf average price 平均价格
UFLN/ average propensity to consume 平均消费倾向；一般消费倾向
;H PQhN_ average propensity to save 平均储蓄倾向；一般储蓄倾向
m.K@g1 G average rate 平均率
=Q!)xEK average revenue 平均收入；平均收益
= /b WS,= average stock 平均库存；平均存货
7kZ-`V|\. average yearly rent 平均年租
8'Y 7lOXS avoidance of double taxation 避免双重课税
\~#$$Q-qtU avoidance of tax 避税
