A:
MG<~{Y84} A share Ａ股；甲类股份
xXbW6aI" abatement of tax 减税；减扣免税额
QQw ^c1@ ABN AMRO Bank N.V. 荷兰银行
eDm,8Se above-the-line expenditure 线上项目支出；经常预算支出
]gEfm~Y V above-the-line receipt 线上项目收入；经常预算收入
zbnQCLs ABSA Asia Limited 南非联合亚洲有限公司
'FVT"M~ absolute change 绝对数值变更
Ia\Nj
_-%L absolute expenditure 实际开支
WsoB! m absolute guideline figure 绝对准则数字
Mqp o S absolute interest 绝对权益
Nr)(&c8 absolute order of discharge 绝对破产解除令
{tM D*?C[6 absolute profit margin 绝对利润幅度
OY)x
Kca absolute value 实值；绝对值
CV6H~t'1 absolutely vested interest 绝对既得权益
6nwO:?1o9 absorbed cost 已吸收成本；已分摊成本
md_L d
/ absorption 吸收；分摊；合并
J@5 OZFMZ absorption rate 吸收率；摊配率；分摊率
K%g\\uo ACB Finance Limited 亚洲商业财务有限公司
OlK2<< acceptable form of reciprocity 合理的互惠条件
F lZ]R acceptable rate 适当利率；适当汇率
2.[qcs3zl acceptance agreement 承兑协议
spI{d!c acceptance for honour 参加承兑
m&\Gz *)3 acceptor 承兑人；接受人；受票人
E,X,RM~
+D acceptor for honour 参加承兑人
p-}:7CXP accident insurance 意外保险
4S=lO?\"A Accident Insurance Association of Hong Kong 香港意外保险公会
#Z.JOwi accident insurance scheme 意外保险计划
R S1oPY
accident year basis 意外年度基准
=f["M=)ZJ accommodation 通融；贷款
,t[D1KZ t accommodation bill 通融票据；空头票据
5|b/G accommodation party 汇票代发人
w.3R1}R account balance 帐户余额；帐户结余
\<8!b {F account book 帐簿
XC$~! account collected in advance 预收款项
^T[ #rNkeL account current book 往来帐簿
}dxdxnVt account of after-acquired property 事后取得的财产报告
F&P)mbz1 account of defaulter 拖欠帐目
A1_x^s account payable 应付帐款
#-W5$ 1 account payee only [A/C payee only] 只可转帐；存入收款人帐户
%{{#Q]]& account receivable 应收帐款
`=*svrmS account receivable report 应收帐款报表
l ghzd6 account statement 结单；帐单；会计财务报表
; YRZg|Zw account title 帐户名称；会计科目
'*k\IM{h accountant's report 会计师报告
C+k>Aj r Accountant's Report Rules 会计师报告规则
X*~YCF[_ accounting and auditing procedure 会计与审计程序；会计与核数程序
s 6egd%r Accounting Arrangements 《会计安排》
HI?>]zz| accounting basis 会计基础
{\e}43^9N accounting by Official Receiver 破产管理署署长呈交的帐目
5YCbFk^ Accounting Circular 《会计通告》
jyC6:BNust accounting class 会计类别
qL#R
XUTP accounting date 记帐日期；会计结算日期
IF}r%%'Y$ accounting for money 款项核算
I,[EL{fz Accounting Officer 会计主任
n >Ei1 accounting period 会计报告期；会计期
fP|\1Y?CS accounting policy 会计政策；会计方针
26**tB < accounting practice 会计惯例
BpC Sf.zZ accounting principle 会计准则
5J;c;PF accounting record 会计记录
'UyL%h;nJ accounting report 会计报告
n*1UNQp@]O Accounting Services Branch [Treasury] 会计事务部〔库务署〕
4D13K.h`O Accounting Society of China 中国会计学会
Px8E~X <@ accounting statement 会计报表
BCbW;w8aI accounting system 会计制度；会计系统
/[s$A? accounting transaction 会计事项；帐务交易
u "%fz8v accounting treatment 会计处理
v\Hyu1;8 accounting year 会计年度
}pA4#{) accretion 增值；添加
twn@~$ accrual 应计项目；应累算数目
tFwlx3 accrual basis 应计制；权责发生制
*}J_STM accrual basis accounting 应计制会计；权责发生制会计
w&{J9' ~ accrue 应累算；应计
_=] FJhO accrued benefit 应累算利益
cMg /T.O accrued charges 应计费用
q
mB@kbt accrued cumulative preference share dividend 应累算的累积优先股股息
:wZZ 1qa accrued expenses 应累算费用
by<2hLB9Q accrued interest payable 应付利息；应计未付利息
(t gaH,G accrued interest receivable 应收利息；应计未收利息
hq BRh+[ accrued right 累算权益
8n)Q^z+
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Ua]zTMI accumulated fiscal reserve 累积财政储备
?]z
._I`E accumulated profit 累积利润；滚存溢利
9 2EMDKJ accumulated reserve 累积储备
-&? - accumulation of surplus income 累积收益盈余
/p>[$`Aq
acquired assets 既得资产
@o ED tN acquisition 收购；购置；取得
mAzW'Q4D acquisition cost 购置成本
d(!N$B\[5T acquisition expenses 购置费用
2Ki dbf acquisition of 100% interest 收购全部股权
<fJ\AP5 acquisition of control 取得控制权
vpDs5tUl acquisition of fixed assets 购置固定资产
hG^23FiN acquisition of shell “买壳”
|#wz)=mD acquisition price 收购价
[x PE?OD act of God 天灾
A@ME7^ w7 acting partner 执事合伙人
D\R^*k @V active market 买卖活跃的市场；交投畅旺的市场；旺市
sn( }5; active partner 积极参与的合伙人
`9-Zg??8r active trading 交投活跃
J$;)TI actual circulation 实际流通
>UMnItq(l actual cost 实际成本
To`?<]8 actual expenditure 实际开支；实际支出
kQ8 WO|bA actual income 实际入息；实际收入；实际收益
d%hA~E1rR actual market 现货市场
5glGlD6R actual price 现货价；实际价格
0YL0Oa+7 actual profit 实际利润
#7 =LI\ actual quotation 实盘；实际价位；实际报价
St`m52V(5X actual year basis 按实际年度计算
E` |qFG< actuals 实货
r . ^&%D actuarial investigation 精算调查
A3_9 MO
actuarial principle 精算原则
e ?>suIB actuarial report 精算师报告
qZh~Ay6I Actuarial Society of Hong Kong 香港精算学会
[_ d*J/ X actuarial valuation 精算师估值
GN0'-z6Uy actuary 精算师
5b ,98Q ad referendum agreement 暂定协议；有待覆核的协定
'_)t R;s ad valorem duty 从价税；按值征税
c & HoS ad valorem duty system 从价税制
qE}Y VKV * ad valorem fee 从价费
L nGSYrx1 ad valorem tariff 从价关税
7W"menw additional allowance 额外免税额
w3>|mDA}I additional amount for unexpired risk 未过期风险的额外款额
vvxj{fxb) additional assessable profit 补加应评税利润
4(82dmKO additional assessment 补加评税
ny= {V* m additional commitment 额外承担
R
28* additional commitment vote 额外承担拨款
Mk[`HEO additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
YqgW8 EM additional dependent parent allowance 供养父母额外免税额
h.0K
PF]O additional provision 额外拨款
Hw{Y.@)4R additional stamp duty 附加印花税
1tW:(~ =a; additional tax 补加税罚款；补加税款
Fe v3CV$ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
T# 7^6Ks+1 adjudged bankrupt 被裁定破产
Ks(U]G"V adjudicated bankrupt 裁定破产人
U5" Oh I adjudication fee 裁定费；评定印花税额手续费；评估契据费
yxbT c Z adjudication of bankruptcy 裁定破产；宣告破产
Vm.@qO*= adjudication of insolvency 裁定无力偿还债务
Y=Qf!Cq] adjusted actual 经调整的实数；调整后的实数
W<" \ hQI adjusted current assets 经调整的流动资产；调整后的流动资产
=L%3q <]p adjusted figure 经调整的数字；调整后的数额
[<QWTMjR adjusted liabilities 经调整的负债；调整后的负债
'Aj> +H<B adjusted loss 经调整的亏损；调整后的亏损
H%]ch6C 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
n~j[ P w adjusted profit 经调整的利润；调整后的利润
Sj?sw]3 adjusted surplus 经调整的盈余额；调整后的盈余额
R:?vY! adjusted value 经调整的价值；调整后的价值
`x)bw adjustment 调整；修订；理算〔保险〕
|m- `,
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g/p
}r. adjustment lag 调整过程的时间差距；调整时差
VWt 'Kx" adjustment mechanism 调整机制
i:ZA{hA`c adjustment of loss 亏损调整
Ah {pidUx adjustment process 调整过程；调整程序
AW5g ( adjustment range 调整幅度
JxJ ntsn administered exchange rate 受管制汇率
+_P
2S Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
:g#it@
administration expenses 行政费用
Z;D3lbqE administration fee 手续费；行政费
S8m&Rj3O& administration in bankruptcy 破产管理
PDng!IQ^ administration order 遗产管理令
C&kl*nO administrator 管理人；遗产管理人
y>|XpImZ administrator of the estate 遗产管理人
*(B[J admission of debt 债项承认书
<t% A)L% admission of proof 接纳债权证明
VY@hhr1s~ advance 放贷款项；垫付款项；预支款项；预付款项
g/p9"eBpq advance account 暂支帐目；预付款帐户
9'g{<(R] advance compensation 预付补偿金
2j1v.% advance from shareholder 股东垫款
3ohcHQ/a advance pending reimbursement 预支以待日后付还
( y*X8 advanced economy 先进经济体系
!#1A7[WN advancement 预付；预付财产
X388Gs; e advances warrant 垫款令
twmJ advancing 贷出
n5*7~K "C adverse balance 逆差
a <TL& adverse exchange 逆汇
X@U 1Ri advertisement addressed to shareholders 在报章刊登的致股东通告
**w~ advice for collection 托收通知书
y4We}/-< advice of drawing 提款通知书；汇票通知书
H^;S}<pxW advice of payment 付款通知
U^BXCu1km Advisory Committee [Securities and Futures Commission]
2 _n*u^X:_ 谘询委员会〔证券及期货事务监察委员会〕
3Lki7QW` Advisory Committee on Diversification 经济多元化谘询委员会
Lo E(W |nj affidavit 誓章；遗产申报誓章
<Cu?$ affidavit of no receipt 述明无收款的誓章
e-3pg?M affiliate 联号；联营公司；附属公司
O&iYGREO affiliated company 附属公司；联号；联营公司
G D{fXhgk affirmation [estate duty] 非宗教式宣誓〔遗产税〕
k DY]>v affordability 负担能力
`yX+NRi(s African Development Bank [AfDB] 非洲开发银行
eZ5}O0sfp after-acquired property 事后取得的财产
T,2Dr; after-hours dealing 市后交易
2%C5P0;QX after-tax profit 税后盈利；税后利润；税后溢利
7u5\# |yL agency agreement 代理协议
u%T$X G agency expenses 代理机构的开支
%yM'
Z[- agency fee 代理费
N 3p 7 0 Agency Law 《代理法》
." Ix#\|x agent 代理人；承销人
IP i<sE agent of company 公司代理人
ug CS & agent's fee 代理人费；经纪费
h?3 l aggregate 总计；总数；总体数字
DPQGh`J aggregate amount 总款额；总额
U4l*;od aggregate assets and liabilities 总体资产与负债
PJ'lZu8?x aggregate at constant price 按固定价格计算的总体数字
V ,"iMo aggregate demand 总需求
3(})uV aggregate gross position 总持仓量
iv z?-X4] aggregate limit 总限额
w <>6>w@GZ aggregate of salaries tax 合计薪俸税
wU)5Evp[ aggregate performance 总体表现；总体业绩
S{i@=: aggregate supply 总体供应
bSR+yr'? aggregate surplus 总盈余
_JJKbi aggregate total 整体总额
_% 9+U [@ aggregate value 总值；合计价值
) v5n "W aggregated basis 合计基准
7h9[-d6 aggregated net chargeable income 合计应课税入息实额
4O_+4yS aggregation 合并计算；合计；总和
3r:)\E+Q_ aggregation of incomes of husband and wife 夫妇入息合并计算
*r,&@UB aggregation of property 财产的总和
:8Ts'OGwI agio 差价；贴水
eO PCYyN Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
k.xv+^b9Q Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@*O{*2 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
R5&$h$[/ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
->2wrOH|H 《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》
%^?3s5PXD Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
uj9tr`Zh
《香港政府和大韩民国政府关于相互促进和保护投资协定》
P,;b'-5C agreement for a settlement 授产协议
%>9+1lUhV agreement for assignment 转让协议
+ bc#GzVF agreement for sale 售卖协议；买卖协议
b}&7~4zw agreement for sale and purchase 买卖协议
+ }XL>=-5 agreement for the payment of interest 支付利息协议
ciGpluQF agreement for the repayment of money 还款协议
N!Wq}#&l agreement of reinsurance 再保险协议
N'
$ DE Agricultural Bank of China 中国农业银行
v 7<S F air passenger departure tax 飞机乘客离境税
Prb_/B Dd Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
t#pqXY/;D airport tax 机场税
eIUuq&( alcohol duty 酒精税
i=X* alienation 让与；让渡；转让
w^rb|mKo alimony 生活费；赡养费
|;U=YRi All Ordinaries Index [AOI] 所有普通股指数
N[x@j)w-` all risks 全险；综合险
YUVc9PV)Ws All Sales Record for Stock Market 《股票市场成交报告》
56=K@$L {F Allied Capital Resources Limited 新联财务有限公司
:O'C :n<g all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Uq]EJu allocation letter 拨款信件
kV:FJx0xP allocation of fund 分配款项；预留款项
;Ma/b= Y allocation of profit 利润分配；溢利分配
8LQ59K_WX allocation warrant 拨款令
?F87C[ o allotment 分配；配股
Y = g>r]2 allotment notice 股份配售通知；配股通知
Ih-3t *L allotment of shares 股份分配
=SK+ \j$ allowable 可获宽免；免税的
w{e3U7; allowable business loss 可扣除的营业亏损
jQxPOl$- allowable expenses 可扣税的支出
,hTwNVWI9 allowance 免税额；津贴；备抵；准备金
'6.>Wdd allowance for debts 债项的免税额
0qL
V(L allowance for depreciation by wear and tear 耗损折旧免税额
XAU_SPAjiw allowance for funeral expenses 殡殓费的免税额
ua$k^m7m5 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
;Up'~BP ( allowance for repairs and outgoings 修葺及支出方面的免税额
3:~l2KIP4 allowance to debtor 给债务人的津贴
9!xD~(Kr alteration of capital 资本更改
f05"3L: alternate trustee 候补受托人
przubMt amalgamation 合并
!M]%8NTt2 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
: ,%J6Zh? ambit of charges 征税范围；收费范围
pqH(
Tbjq amended valuation 经修订的估值
(o*e<y,}W American Commodities Exchange 美国商品交易所
vTMP&a'5L American Express Bank Limited 美国运通银行
4kaE}uKU American Stock Exchange 美国证券交易所
9QOr,~~s amortization 摊销
h8#5vO2 amount due from banks 存放银行同业的款项
dE5 5 amount due from banks abroad 存放海外银行同业的款项
~~xyFT+{F amount due from holding companies 控股公司欠款
4C,kA+P amount due from local banks 存放本港银行同业的款项
QxL@'n#5 amount due to banks 银行同业的存款
J)$& z*! amount due to banks abroad 海外银行同业的存款
S)\JWXi~:J amount due to holding companies 控股公司存款
@[5_C ?2 amount due to local banks 本港银行同业的存款
Mm5U`mB amount due to outport banks 外埠银行同业的存款
~}$\B^z+ amount for note issue 发行纸币的款额
q?;*g@t amount of bond 担保契据的款额
4/HY[FT amount of consideration 代价款额
|6sT, /6 amount of contribution 供款数额
dX hCyr%"6 amount of indebtedness 负债款额
@~$F;M=.* amount of principal of the loan 贷款本金额
c_ qcb7<~. amount of rates chargeable 应征差饷数额
- -
i&" amount of share capital 股本额
/ 63 W\ amount of sums assured 承保款额
waXDGdl0 amount of variation 变动幅度
cyGN3t9`. amount of vote 拨款数额
Tsm1C#6 Y* amount payable 应付款额
JNxW6 cK amount receivable 应收款额
g,n-s+ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
^e a RgNz analysis 分析
5:*5j@/S ancillary risk 附属风险
:cXIO annual account 周年帐目；周年帐目报表；年度决算；年结
Avs7(-L+s annual accounting date 年结日期
[}A_uO GEP annual allowance 每年免税额；年积金；年度津贴；年津
P1)* q 0 annual balance 年度余额
x 1m8~F annual disposable income 每年可动用收入
u}-d7-= annual estimates 周年预算
FylWbQU9 annual fee 年费
hF7V !*5 annual general meeting 周年大会
G}=`V YK annual growth rate 年增率；每年增长率
CdBthOPX) annual long-term supplement 长期个案每年补助金
Wj&<"Z6'm( annual pensionable emolument 可供计算退休金的年薪
k_*XJ <S!Y annual report 年报
VO . -. Annual Report on the Consumer Price Index 《消费物价指数年报》
Ynv 9&P annual return 周年报表；周年申报表；每年报税表格
lFiq<3Nk Annual Return Rules 《周年报表规则》
/,1SE( annual review of consumer prices 每年消费物价回顾
hi ;WFyJTu annual roll-forward basis 逐年延展方式
<CNE>@-f annual salary 年薪
4NpHX +=P annual statement 年度报表；年度决算表
T>\nWancQM Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
%PQldPL8 annuitant 年金受益人
u;+%Qh annuity 年金
?G4iOiyt annuity contract 年金合约
c& Gz>
L annuity on human life 人寿年金
kF(Ce{;z antecedent debt 先前的债项
K,x$c % ante-dated cheque 倒填日期支票
0M#N=%31 anticipated expenditure 预期开支
K[Y c<Q anticipated net profit 预期纯利
Y H<$ +U anticipated revenue 预期收入
X+`ddX anti-inflation measure 反通货膨胀措施
-@%t"8 anti-inflationary stance 反通货膨胀立场
U9<_6Bsd apparent deficit 表面赤字
_-@ZOhw& apparent financial solvency 表面偿债能力
n\Z^K apparent partner 表面合伙人
tv 4s12& application for personal assessment 个人入息课税申请书
Fy 4Tvg application of fund 资金应用
*oEv ,I_ application to release as liquidator and to destruct the books of accounts and documents
`j"4 : 申请免除清盘人职务及毁灭帐簿与文件
]{K5zSK appointed actuary 委任精算师
((-aC` appointed auditor 委任核数师；委任审计师
-;+m%"k5 appointed trustee 委任的受托人
X!U]`Q h appointer 委任人
_wm ~}_Q apportioned pro rata 按比例分摊
McT\ R{/ apportionment 分配；分摊
ky'|Wk6 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
a<f;\$h] apportionment formula 分摊方程式
zo_k\K`{@ apportionment of estate duty 遗产税的分摊
ijvNmn1k appraisal 估价；评估
r@|R-Binz appreciable growth 可观增长
T1l XYhAWS appreciable impact 显着影响
ISpeV appreciable increase 可观增长
e ZynF<i appreciation 增值；升值
:6 Uk) appreciation against other currencies 相对其他货币升值
! (B_EM appreciation of the exchange value of Hong Kong dollar 港元汇值上升
!aQIh appreciation tax 增值税
d>^~9X appropriation 拨款；拨用；拨付
5>'?:jY appropriation account 拨款帐目
hX0RET Appropriation Bill 拨款法案
(3AYy0J% appropriation-in-aid system 补助拨款办法
|2qR^Hd&5 approved assets 核准资产
w>v5oy 8s- approved basket stock 认可一篮子证券
sk#9x`Rw approved budget 核准预算
h^['rmd approved charitable donation 认可慈善捐款
$TR=3[j approved charitable institution 认可慈善机构
L5R `w&Up approved currency 核准货币；认可货币
ov1Wr#s approved estimates 核准预算
!-KCF MvT approved estimates of expenditure 核准开支预算
ktN% !Mh\ approved overseas insurer 核准海外保险人
$=\d1%_R| approved overseas trust company 核准海外信托公司
cE^kpnVq|< approved pooled investment fund 核准汇集投资基金
T48BRVX -F approved provident fund scheme 认可公积金计划
d?JAUbqy approved provision 核准拨款
{*sGhGwr approved redeemable share 核准可赎回股份
DD2adu^ approved regional stock 认可地区性证券
et@">D%;] approved retirement scheme 认可退休金计划
T :c7@^= approved subordinated loan 核准附属贷款
b([:,T7 arbitrage 套戥；套汇；套利
w"q-#,37j arbitrageur 套戥者；套汇者
VxNX d? arbitrary amount 临时款项
1d`cTaQ- arrangement 措施；安排；协定
z|uOJ0uK arrears 欠款
F@g17 aa arrears of pay 欠付薪酬
7kdeYr~<1 arrears of revenue 逾期未收税款；逾期未收的帐项
FU[*8^Z articles of association 组织章程；组织细则；组织章程细则
a-fv[oB Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
TS1pR"6l ascertainment of profit 确定利润
Y^4q9?2G "Asia Clear" “亚洲结算系统”
0%/,> IR>r Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%z30=?VL Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
P%iP:16 Asian Development Fund [ADF] 亚洲发展基金
*K`x;r Asian dollar bond 亚洲美元债券
(m6EQoW^s+ Asian dollar market 亚洲美元市场
^#2xQ5h Asian dollar rate 亚洲美元利率
@]*[c})/ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
`4_c0 q)N4 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
B\f"Iirw asked price 沽盘；喊价；索价；卖方报价
3] N q@t assessable income 应评税入息
wXz\N GW assessable loss 应评税亏损
Qy/uB$q{A assessable profit 应评税利润
Pv~: gP assessable value 应评税值
)5U !>,fT assessed profit 估定利润
L"4]Tm>zq assessed value 经评估价值
2bkJ /u`i assessment 评税；评定；估价；评税单
;r3}g"D@ assessment number 评税编号；估价编号
tp@*=*^I assessment of additional tax 补加税评税
~H7!MC~K assessment of performance 业绩评估；实绩评价
]}.0el{ Assessor 评税主任
VXA[ TIqp asset price bubbles 资产价格泡沫
f# 1/}Hq/I asset-backed securities 具资产保证的证券
2.ew^D# assets accretion 资产增值
^1R"7h assets and liabilities 资产与负债
Vu=] O/ =P assets betterment statement 资产递增表；资产改进表
$_wo6/J5+D assets lending 实物放款；有抵押贷款
{aoM JJq assets of the company passing on the death 死者去世时转移的公司资产
I ,]J= xi assets pledged as security for liabilities 用作负债抵押的资产
0Yp>+:# assets portfolio 资产投资组合
KyjyjfIw H assets price 资产价格
,'u *ZB; assets quality 资产质素
W-1sU g[AN assets realization 资产变现
ubi~% assets refinancing arrangement 资产再集资安排
Oc #>QZ3 assets securitization 资产证券化
^}hJL7O' assets situated outside Hong Kong 在香港以外地方的资产
z4bN)W )p assets stripping 削减资产；拆卖资产
![
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w=|py>% assignee 承让人
p=H3Q?HJ} assignment 转让；转让书；转让契
ewpig4 assignment of interest 权益转让
Gy9
$Wj assignment of letters patent and trade mark 专利证书及商标转让
7 I@";d8~ assignment of property 物业转让；物业转让书
qIz}$%!A assignment right 转让权
,[A g~.T assignor 转让人
f\ 'T _ associate 有联系的人；有关连人士；相联者；合伙人；联系人
i@XB&;*c\ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
f9a$$nb3` associate member 附属会员
>otJF3zw associated body corporate 相联法人团体
?.Q3 pUT associated company 相联公司；联属公司
"-P/jk associated corporation 相联法团
f}2; N Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Je 31". 公认会计师公会〔英国〕
lY8`5Uz Association of Futures Exchange Brokers 香港期货经纪协会
W tVf wC_ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
fgmSg G"b association of underwriters 承保人组织
Dm^l?Z assumption of control 接管
#~S>K3( assurance 担保；保险；转易；转易书
_KN:
o10U assurance of interest 权益的转易
Ev{MCu1!6 at 19XX price 按一九ＸＸ年价格计算
]
op to at a discount 按赔价计算；按贴水价格计算；打折扣
jQ|:I7y at a premium 按溢价计算；按升水价格计算
e? P%wqB at call 通知付款；按通知
} 3J=DCtS at constant market price 按固定市价计算
eIJ[0c b} at constant price 按固定价格计算
|kc @L`7s at cost 按成本计算
Wxn#Rk#> at current market price 按当时市价计算；按现时市价计算
JCD?qeTg at current price 按当时价格计算；按现时价格计算
Z%OW5]q at factor cost 按要素成本计算；按生产要素成本计算
b)`pZiQP at money-of-the-day price 按付款当日价格计算
>Mw'eQ0(y at or better 按指定或较佳价位〔买卖指令〕
}vY.EEy! at par 按面值计算；平价
t!:)L+$3 at sight 见票即付
o0l7 4 at the close 按收市盘
yPN+W8}f at the opening 按开市盘
"Vy WT attestation 见证；见证条款
l
sr ?b at-the-money option 平价期权
+(&| u q^ attorney 受权人；受托代表人
j`9Qzi1 attornment 新拥有人承认书
U <rI!!# 9 attributable profit 可归属利润
:v)6gz(p attributable share value 可归属股份价值
L#2ZMy
Auckland Stock Exchange 奥克兰证券交易所
Z9VR ]cf? auction 拍卖
eF5;[v auctioneer 拍卖商
^BiP LQ audit 审计；核数
n]iyFZ`9 Audit Commission 审计署
xNIGO/uI~ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
#A )Ab%r8" 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
7]Rk+q2: audit review 帐目审查
|z*>ixK Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
3ev -Iqz audited account 审计帐目；经审计的帐目
+`Pmq} ey audited annual account 经审计的周年帐目
W-m"@ <Z audited balance sheet 经审计的资产负债表
)NIv "Q auditor 核数师；核数主任；审计师
iD714+N( auditor's certificate 核数师证明书；审计师证明书
)~dOmfw%| auditor's report 核数师报告；审计师报告
PS}73Y # Aussie bond 澳元债券
{OP~8e" austerity budget 紧缩预算
'yr{ ^Pek Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
u Y]0dyI Australia All Ordinaries Index 澳洲所有普通股票指数
|'$ l7 Australian Dollar [AUD] 澳元
?oKL &I@ Australian Options Market 澳大利亚期权市场
+GeWg`
\= Australian Securities Commission 澳洲证券事务监察委员会
`*k@4.J{ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
'Wp @b678 Australian Stock Exchange 澳大利亚证券交易所
dp< $Zw8BE Austrian Schilling [ATS] 奥地利先令
>f@ G>H )+ authentication 认证；鉴证
y\,f6=%k authority to purchase 委托购买证；委购书
" #v%3 6U authorization 认可；核准；授权；授权书
3[VNsX authorization by direction 指示授权
m#n]Wgp' authorization by instruction 指令授权
8wmQ4){ authorization by warrant 令状授权
,v7Q *3 authorization of unit trust 单位信托的认可
9. s,:?5e authorized agent 指定代理人
l9J*um- authorized capital 法定资本
#U"1 9@|} authorized clerk 出市员
KUKI qAA authorized dealer 认可交易商
kceyuD$3G authorized financial institution 认可财务机构
]r959+\$ authorized fund 认可基金
D r+ Ps authorized fund house 获授权的基金公司；认可基金公司
$ >r5>6 authorized institution 认可机构
:)4*^a/lC authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
U&W"Ea=R/ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
H=<LutnZ authorized insurer 获授权保险人；获认可承保人
F#|Z# Mu authorized investment 特准投资项目
RRzP* A%= authorized person 获授权人
no&-YktP} authorized representative 获授权代表
YtYy zX5u7 authorized share capital 法定股本
P=gJAE5 automated quotation system 自动报价系统
_Zy T 3P& Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
u"Y]P* [k 自动交易系统〔香港期货交易所有限公司〕
Nfaf;;J} automatic adjustment mechanism 自动调整机制
=:~(m automatic adjustment system 自动调整系统
ArXl=s';s4 Automatic Clearing House 自动票据交换所
n&d/?aJ7a\ automatic exchange rates accumulation system 自动化汇率累集系统
t$I|E Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Z@M6!;y# automatic teller machine [ATM] 自动柜员机
Nfb ` YU= autopay 自动转帐
g>n0z5&TNF available assets 可用资产
IU9,
(E available fiscal reserve 现存财政储备
[r9d<Zi}{ available profit 可用利润
J-XTN"O Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
5[R?iS GL1 average 平均；平均数；海损
8xTix1u0 average basic salary 平均基本薪金
mi^hvks< average consumer expenditure 平均消费开支；一般消费开支
(U9a@ 1 average cost 平均成本
-J?~U2 average cost of land production 增辟土地平均成本
? ,XC =} average daily turnover 平均每日成交额
RxG^ average daily wage rate 平均每日工资率
z<<Tk.65 average expenditure pattern 平均开支模式
%VJW@S>j/ average growth rate 平均增长率
sfI N)jh average net fixed assets 固定资产平均净值
BX3lP v average of relatives 相对价格平均数
i0ybJOa4 average price 平均价格
LNiS`o\ average propensity to consume 平均消费倾向；一般消费倾向
OKPJuV`y 6 average propensity to save 平均储蓄倾向；一般储蓄倾向
_tWE8 r, average rate 平均率
*U_oao average revenue 平均收入；平均收益
E47 4l average stock 平均库存；平均存货
( 3;`bvYH" average yearly rent 平均年租
r/PKrw sC avoidance of double taxation 避免双重课税
!G +u j( avoidance of tax 避税
