A:
cDYO Ju. A share Ａ股；甲类股份
_KtV`bF abatement of tax 减税；减扣免税额
!5h8sD; ABN AMRO Bank N.V. 荷兰银行
d"E3y pPK above-the-line expenditure 线上项目支出；经常预算支出
_B ^X3EOc above-the-line receipt 线上项目收入；经常预算收入
Xk'Pc0@a ABSA Asia Limited 南非联合亚洲有限公司
E`xpZ>$mPx absolute change 绝对数值变更
a * }>yad absolute expenditure 实际开支
4o ";p}[b absolute guideline figure 绝对准则数字
C b|1Jtb absolute interest 绝对权益
2 ( I4h[ absolute order of discharge 绝对破产解除令
-da: j-_ absolute profit margin 绝对利润幅度
K }
T=j+ absolute value 实值；绝对值
@d^DU5ats> absolutely vested interest 绝对既得权益
RO3q!+ a$/ absorbed cost 已吸收成本；已分摊成本
| Vlx : absorption 吸收；分摊；合并
G{,DoCM5WL absorption rate 吸收率；摊配率；分摊率
RX_f[ ACB Finance Limited 亚洲商业财务有限公司
~xDu2 -5 acceptable form of reciprocity 合理的互惠条件
!/a6;:_y acceptable rate 适当利率；适当汇率
O3T7O`H[ acceptance agreement 承兑协议
k{S8q?Gc acceptance for honour 参加承兑
C[jX;//Jiu acceptor 承兑人；接受人；受票人
Qc!3y>Y=_ acceptor for honour 参加承兑人
F?jD5M08t/ accident insurance 意外保险
T.')XKP)1N Accident Insurance Association of Hong Kong 香港意外保险公会
!Ea9
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9
!UNO accident year basis 意外年度基准
KJ S-{ed accommodation 通融；贷款
gMZ+kP` accommodation bill 通融票据；空头票据
_NwHT`O [ accommodation party 汇票代发人
br TP}A account balance 帐户余额；帐户结余
#*w)rGkU2 account book 帐簿
Ah bh,U account collected in advance 预收款项
{98e_z w account current book 往来帐簿
O0
Uh account of after-acquired property 事后取得的财产报告
k'
Fu& r account of defaulter 拖欠帐目
A)j!Wgs^z account payable 应付帐款
^~vM *.j~j account payee only [A/C payee only] 只可转帐；存入收款人帐户
2 A";o E account receivable 应收帐款
G; W2Z, account receivable report 应收帐款报表
K0B<9Wi | account statement 结单；帐单；会计财务报表
0y/31hp account title 帐户名称；会计科目
g) ZMU^1 accountant's report 会计师报告
Pw +nO Accountant's Report Rules 会计师报告规则
? EHh eZ{ accounting and auditing procedure 会计与审计程序；会计与核数程序
SYf1dbc..u Accounting Arrangements 《会计安排》
3` o OoKX accounting basis 会计基础
f9 <" accounting by Official Receiver 破产管理署署长呈交的帐目
E`@Z9k1 ` Accounting Circular 《会计通告》
3O Ks ?i3A accounting class 会计类别
T>b"Gj/ accounting date 记帐日期；会计结算日期
\ o72VHG66 accounting for money 款项核算
-&]!ig5v Accounting Officer 会计主任
l\Ww^ accounting period 会计报告期；会计期
D :IG;R sc accounting policy 会计政策；会计方针
M=&,+#z<V accounting practice 会计惯例
3HuGb^SNg accounting principle 会计准则
6r D]6#D accounting record 会计记录
E8R;S}P A accounting report 会计报告
xs Pt Accounting Services Branch [Treasury] 会计事务部〔库务署〕
RjgJIVm( Accounting Society of China 中国会计学会
":s_ O. accounting statement 会计报表
WcM\4q@ accounting system 会计制度；会计系统
> KdV]!H accounting transaction 会计事项；帐务交易
);q~TZ[Do accounting treatment 会计处理
.oLV\'HAR accounting year 会计年度
W[j, QU accretion 增值；添加
rev*G: accrual 应计项目；应累算数目
%yjD<2 J; accrual basis 应计制；权责发生制
v[8+fd)}S accrual basis accounting 应计制会计；权责发生制会计
T2.[iD!A accrue 应累算；应计
q{B?j%.o accrued benefit 应累算利益
n|rKo<Y0 accrued charges 应计费用
~LOE^6C+~o accrued cumulative preference share dividend 应累算的累积优先股股息
IFS_DW accrued expenses 应累算费用
R?9x!@B V accrued interest payable 应付利息；应计未付利息
hOj+z? accrued interest receivable 应收利息；应计未收利息
f ^"pZS accrued right 累算权益
nu~]9~)I accruing profit 应累算的利润
gGM QRRq accumulated fiscal reserve 累积财政储备
s0D4K accumulated profit 累积利润；滚存溢利
jf)l; \u accumulated reserve 累积储备
\weg%a accumulation of surplus income 累积收益盈余
tk=S4 /VWv acquired assets 既得资产
YOrq)_ l acquisition 收购；购置；取得
7: b.c acquisition cost 购置成本
eM FxdtH acquisition expenses 购置费用
{ %]imf|g. acquisition of 100% interest 收购全部股权
>zL5 *:G acquisition of control 取得控制权
m_Q&zp[" acquisition of fixed assets 购置固定资产
_!,
J iOI acquisition of shell “买壳”
q-_!&kDK" acquisition price 收购价
^->S7[N? act of God 天灾
nu-&vX acting partner 执事合伙人
#)]t4wa_W active market 买卖活跃的市场；交投畅旺的市场；旺市
NsM`kZM4H active partner 积极参与的合伙人
m~Q24Z]!'& active trading 交投活跃
k1zK3I&c_ actual circulation 实际流通
5dE=M};v actual cost 实际成本
+
Hv 'u actual expenditure 实际开支；实际支出
(1GU actual income 实际入息；实际收入；实际收益
+Y~5197V actual market 现货市场
kL0K[O actual price 现货价；实际价格
-]D/8,|s actual profit 实际利润
VHl1f7%@H actual quotation 实盘；实际价位；实际报价
A%$~ actual year basis 按实际年度计算
$8HiX 6r actuals 实货
R(VOHFvW6 actuarial investigation 精算调查
2ag8?# actuarial principle 精算原则
k>.8 lc\ actuarial report 精算师报告
P cU~1m1 Actuarial Society of Hong Kong 香港精算学会
0('ec60u actuarial valuation 精算师估值
,J !$Q0 e actuary 精算师
/"u37f?[^ ad referendum agreement 暂定协议；有待覆核的协定
Rq[d\BN0.d ad valorem duty 从价税；按值征税
Ur>1eN%9' ad valorem duty system 从价税制
2xX:Q'\2 ad valorem fee 从价费
cY_k e ad valorem tariff 从价关税
P}A! C9Frh additional allowance 额外免税额
F r additional amount for unexpired risk 未过期风险的额外款额
P+|L6w*| [ additional assessable profit 补加应评税利润
v*=P additional assessment 补加评税
h3 XS t additional commitment 额外承担
0*rD'?)K+ additional commitment vote 额外承担拨款
Pn[oo_)s additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
]SRpMZ additional dependent parent allowance 供养父母额外免税额
A 0k?$ko additional provision 额外拨款
<EN9s additional stamp duty 附加印花税
urjf3h[% additional tax 补加税罚款；补加税款
8j3Y&m4^ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
NM![WvtjW adjudged bankrupt 被裁定破产
zB`woI28 adjudicated bankrupt 裁定破产人
uXh:/KO adjudication fee 裁定费；评定印花税额手续费；评估契据费
3Ioe#*5\
adjudication of bankruptcy 裁定破产；宣告破产
=uAy/S adjudication of insolvency 裁定无力偿还债务
wT::b V{ adjusted actual 经调整的实数；调整后的实数
GjHR.p?- adjusted current assets 经调整的流动资产；调整后的流动资产
q=BljSX adjusted figure 经调整的数字；调整后的数额
\P?X`]NwnO adjusted liabilities 经调整的负债；调整后的负债
T+$H [ &j adjusted loss 经调整的亏损；调整后的亏损
} F _c0zM 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
KbvMp1'9P adjusted profit 经调整的利润；调整后的利润
Z CPUNtOl adjusted surplus 经调整的盈余额；调整后的盈余额
fTvm2+ .nX adjusted value 经调整的价值；调整后的价值
X
V;j6g adjustment 调整；修订；理算〔保险〕
`a|&aj 0 adjustment centre 调剂中心
!.$L=>:V adjustment lag 调整过程的时间差距；调整时差
/+SLq`'u) adjustment mechanism 调整机制
TxP +? 1t adjustment of loss 亏损调整
<L# d <lx adjustment process 调整过程；调整程序
}>u `8'2v adjustment range 调整幅度
H%>4z3n
administered exchange rate 受管制汇率
u%) gnj_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
3+>n!8x ;A administration expenses 行政费用
d>8" -$ administration fee 手续费；行政费
'"\M` G administration in bankruptcy 破产管理
k<^M >` $ administration order 遗产管理令
&EQhk9j administrator 管理人；遗产管理人
LtMM89u administrator of the estate 遗产管理人
}\7UU?@ n admission of debt 债项承认书
~!r;?38V` admission of proof 接纳债权证明
4#0 3x:/<\ advance 放贷款项；垫付款项；预支款项；预付款项
=ZIT!B?4 advance account 暂支帐目；预付款帐户
f=R+]XPzz advance compensation 预付补偿金
gaY&2 advance from shareholder 股东垫款
>dt* ^}* advance pending reimbursement 预支以待日后付还
M s(xQ[#+ advanced economy 先进经济体系
gK[;"R)4o@ advancement 预付；预付财产
tZ9i/ =S advances warrant 垫款令
FH Soj= advancing 贷出
$?0ch15/ adverse balance 逆差
gtA34iw adverse exchange 逆汇
&S*~EM.l8 advertisement addressed to shareholders 在报章刊登的致股东通告
K ?!qNK advice for collection 托收通知书
IL %]4, advice of drawing 提款通知书；汇票通知书
qM(}|fMbN advice of payment 付款通知
k*hl"oL"X Advisory Committee [Securities and Futures Commission]
lZcNio 谘询委员会〔证券及期货事务监察委员会〕
UPfO;Z`hJ Advisory Committee on Diversification 经济多元化谘询委员会
s.}K?)mH affidavit 誓章；遗产申报誓章
\7/yWd{N$ affidavit of no receipt 述明无收款的誓章
U+)p'%f; affiliate 联号；联营公司；附属公司
y3dk4s77 affiliated company 附属公司；联号；联营公司
`)n4I:)2 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Pj-INc 96 affordability 负担能力
\@:,A] African Development Bank [AfDB] 非洲开发银行
YS9RfK/ after-acquired property 事后取得的财产
NFs 5XpZ~ after-hours dealing 市后交易
N"ga -u after-tax profit 税后盈利；税后利润；税后溢利
;Y `Y1 agency agreement 代理协议
,JV 0ib, agency expenses 代理机构的开支
GrL{q;IO agency fee 代理费
WVy'f|3; Agency Law 《代理法》
/8h=6" agent 代理人；承销人
^hC'\09=c agent of company 公司代理人
hJ'H@L7 agent's fee 代理人费；经纪费
37/n"\4 aggregate 总计；总数；总体数字
W D[eoi aggregate amount 总款额；总额
F3qK6Ah. aggregate assets and liabilities 总体资产与负债
6gg8 h>b aggregate at constant price 按固定价格计算的总体数字
Z .6dL aggregate demand 总需求
' [
4;QYw aggregate gross position 总持仓量
}~XW tWbd- aggregate limit 总限额
PLyity-L[7 aggregate of salaries tax 合计薪俸税
EiW|+@1 aggregate performance 总体表现；总体业绩
9B: 3Ha= aggregate supply 总体供应
DZ8|20b aggregate surplus 总盈余
`
R6`"hx$ aggregate total 整体总额
\2 i7\U aggregate value 总值；合计价值
#&&T1;z"# aggregated basis 合计基准
w
)R5P[b aggregated net chargeable income 合计应课税入息实额
JbMTULA aggregation 合并计算；合计；总和
$1an#~ aggregation of incomes of husband and wife 夫妇入息合并计算
_IDZ.\'>$ aggregation of property 财产的总和
pN%&`]Wev agio 差价；贴水
N4!`iS Y 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》
&v{Ehkr* Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
zH8E,) 《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》
Wy}I"q[~So Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<\aeC2~M 《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》
i--t
?@# Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
x *eU~e_jP 《香港政府和大韩民国政府关于相互促进和保护投资协定》
,fVD`RR(W? agreement for a settlement 授产协议
>gk_klLh agreement for assignment 转让协议
L x^ eaP5 agreement for sale 售卖协议；买卖协议
du3f'=q6| agreement for sale and purchase 买卖协议
|cPHl+$nh. agreement for the payment of interest 支付利息协议
o\I MY T agreement for the repayment of money 还款协议
k9^Hmhjw agreement of reinsurance 再保险协议
0s#72 }n Agricultural Bank of China 中国农业银行
,5}U
H air passenger departure tax 飞机乘客离境税
B`5<sW Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
g` 7XE airport tax 机场税
"F< CGSo alcohol duty 酒精税
BX,)G HE alienation 让与；让渡；转让
Aw o)a8e alimony 生活费；赡养费
(yOkf-e2y All Ordinaries Index [AOI] 所有普通股指数
1o_kY"D< all risks 全险；综合险
BM%w Z:
s All Sales Record for Stock Market 《股票市场成交报告》
h+ f>#O+: Allied Capital Resources Limited 新联财务有限公司
0B
NLTRv all-items index [Consumer Price Index] 总指数〔消费物价指数〕
xt{'Be&Ya+ allocation letter 拨款信件
+L(am q;S allocation of fund 分配款项；预留款项
&NE e-cb[ allocation of profit 利润分配；溢利分配
X%1TsCKMj allocation warrant 拨款令
rH+OXGoB allotment 分配；配股
3FEJ
9ZyG allotment notice 股份配售通知；配股通知
b'H'QY
allotment of shares 股份分配
RpHlq allowable 可获宽免；免税的
IV QH
p allowable business loss 可扣除的营业亏损
tT$OnZu& allowable expenses 可扣税的支出
l\HdB"nT allowance 免税额；津贴；备抵；准备金
aER|5!7(2\ allowance for debts 债项的免税额
9(CvGzco < allowance for depreciation by wear and tear 耗损折旧免税额
|y\Km allowance for funeral expenses 殡殓费的免税额
(!os &/", allowance for inflation 为通货膨胀而预留的款项；通胀准备金
lq/2Y4LE) allowance for repairs and outgoings 修葺及支出方面的免税额
$`=p] allowance to debtor 给债务人的津贴
f- = \qSo alteration of capital 资本更改
:$ 5A3i alternate trustee 候补受托人
g g;r;3u amalgamation 合并
E h%61/ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
5jdZC(q5a ambit of charges 征税范围；收费范围
^[L(kHOGzk amended valuation 经修订的估值
.1x04Np! American Commodities Exchange 美国商品交易所
^rkKE
dd American Express Bank Limited 美国运通银行
[uq>b|`R G American Stock Exchange 美国证券交易所
pMc6p0 amortization 摊销
fCl}eXg6w amount due from banks 存放银行同业的款项
]Z JoC!u amount due from banks abroad 存放海外银行同业的款项
DHidI\*gT amount due from holding companies 控股公司欠款
(J hX:1 amount due from local banks 存放本港银行同业的款项
N0U/u'J!g amount due to banks 银行同业的存款
#Ondhy%h[ amount due to banks abroad 海外银行同业的存款
)Nv1_ en<! amount due to holding companies 控股公司存款
E*_^ + % amount due to local banks 本港银行同业的存款
));#oQol9 amount due to outport banks 外埠银行同业的存款
5sD,gZ7 amount for note issue 发行纸币的款额
g;IlS*Ld amount of bond 担保契据的款额
T) C@6/ amount of consideration 代价款额
BxY t*b% amount of contribution 供款数额
h$>F}n
j amount of indebtedness 负债款额
! ,J#
r amount of principal of the loan 贷款本金额
73WSW/^F amount of rates chargeable 应征差饷数额
H#- 3 amount of share capital 股本额
I-7LT?r amount of sums assured 承保款额
.b :!qUE^ amount of variation 变动幅度
$ |4C]Me ( amount of vote 拨款数额
5/48w-fnZ amount payable 应付款额
t<%0 eu| amount receivable 应收款额
*OVB;]D3+ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
6 Z/`p~e analysis 分析
;`9f<d#\ ancillary risk 附属风险
1C[9}} annual account 周年帐目；周年帐目报表；年度决算；年结
y !e]bv N annual accounting date 年结日期
}fpya2Xt annual allowance 每年免税额；年积金；年度津贴；年津
bRC243]g*A annual balance 年度余额
#%"q0" annual disposable income 每年可动用收入
4 p_C +4 annual estimates 周年预算
&[.5@sv annual fee 年费
."K>h3(&V annual general meeting 周年大会
0r]n
0?x annual growth rate 年增率；每年增长率
_MBa&XEM annual long-term supplement 长期个案每年补助金
`h}eP[jA annual pensionable emolument 可供计算退休金的年薪
+b jy#= annual report 年报
d{
(,Gy>I Annual Report on the Consumer Price Index 《消费物价指数年报》
W<Uu.Y{sG annual return 周年报表；周年申报表；每年报税表格
ffCDO\i({ Annual Return Rules 《周年报表规则》
E' 5*w 6 annual review of consumer prices 每年消费物价回顾
oL4W>b ) annual roll-forward basis 逐年延展方式
We+rFk1ddt annual salary 年薪
fJ,N.O+9E annual statement 年度报表；年度决算表
8$Q`wRt(% Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
l =^A41L_ annuitant 年金受益人
vccWe7rh annuity 年金
LyUn!zV$( annuity contract 年金合约
BEZ~<E&0H annuity on human life 人寿年金
\?bV\/GBR antecedent debt 先前的债项
D+8d^-: ante-dated cheque 倒填日期支票
w$gvgz anticipated expenditure 预期开支
R^Rc!G} anticipated net profit 预期纯利
a "~o'W 7 anticipated revenue 预期收入
(5a73%>@ anti-inflation measure 反通货膨胀措施
MsB >3 anti-inflationary stance 反通货膨胀立场
N k~} aj apparent deficit 表面赤字
` ]|X_!J- apparent financial solvency 表面偿债能力
UuG%5 ZC apparent partner 表面合伙人
F[qXI L) application for personal assessment 个人入息课税申请书
U~
{k_'-i application of fund 资金应用
+^I0> \ application to release as liquidator and to destruct the books of accounts and documents
GqFx^dY4* 申请免除清盘人职务及毁灭帐簿与文件
;yH>A ;,K% appointed actuary 委任精算师
CjdM*#9lW appointed auditor 委任核数师；委任审计师
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,!iK` appointed trustee 委任的受托人
*[MWvs:, appointer 委任人
];r!
M0 apportioned pro rata 按比例分摊
Tw~R-SiS`s apportionment 分配；分摊
:\T Mm>%q
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
>T$0*7wF apportionment formula 分摊方程式
3 qYGEhxv apportionment of estate duty 遗产税的分摊
G1:}{a5i_ appraisal 估价；评估
EIi<g2pM( appreciable growth 可观增长
%lK w+D appreciable impact 显着影响
hW7u#PY appreciable increase 可观增长
9O[IR)O~ appreciation 增值；升值
[X(m[u '% appreciation against other currencies 相对其他货币升值
jzvK ;*N appreciation of the exchange value of Hong Kong dollar 港元汇值上升
;i{B,!# appreciation tax 增值税
,CE/o7.FG appropriation 拨款；拨用；拨付
x" r0<RK appropriation account 拨款帐目
u ExLj6 Appropriation Bill 拨款法案
T+8Yd(:hX appropriation-in-aid system 补助拨款办法
,n|si# approved assets 核准资产
<y 4(!z" approved basket stock 认可一篮子证券
%V_ XY+o approved budget 核准预算
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W1<*` approved charitable donation 认可慈善捐款
5C w(
4. approved charitable institution 认可慈善机构
p^l#Wq5 approved currency 核准货币；认可货币
uH_KOiF approved estimates 核准预算
'. }}k! # approved estimates of expenditure 核准开支预算
w7)pBsI approved overseas insurer 核准海外保险人
~Ps *i]n( approved overseas trust company 核准海外信托公司
G T>'|~e approved pooled investment fund 核准汇集投资基金
<J%qzt} approved provident fund scheme 认可公积金计划
T/$ gnn approved provision 核准拨款
w+ $$u z approved redeemable share 核准可赎回股份
i Ad&o `C approved regional stock 认可地区性证券
2w>%-_]u+ approved retirement scheme 认可退休金计划
W 4 { T< approved subordinated loan 核准附属贷款
ET*A0rt arbitrage 套戥；套汇；套利
.[= {Yx0!I arbitrageur 套戥者；套汇者
Po>6I0y arbitrary amount 临时款项
SA, ~q& arrangement 措施；安排；协定
t@KTiJI
] arrears 欠款
q|5WHB arrears of pay 欠付薪酬
o Rfb4+H& arrears of revenue 逾期未收税款；逾期未收的帐项
^Z (cV g articles of association 组织章程；组织细则；组织章程细则
dT`nR" Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
VPN
9 Ql= ascertainment of profit 确定利润
)1 <0c@g= "Asia Clear" “亚洲结算系统”
PW*Vfjf4 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
j
}~?&yB Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
{uDW< u_! Asian Development Fund [ADF] 亚洲发展基金
(6%T~|a Asian dollar bond 亚洲美元债券
3j#VKj+Uc Asian dollar market 亚洲美元市场
H4i}gdR Asian dollar rate 亚洲美元利率
Km2~ nkQ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
=^"Sx? ?V Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
!G%!zNA S asked price 沽盘；喊价；索价；卖方报价
bGh&@&dHr assessable income 应评税入息
'r'=%u$1C assessable loss 应评税亏损
&o L"AJU assessable profit 应评税利润
xvGY d,dlK assessable value 应评税值
_KRnx- assessed profit 估定利润
=lNW1J\SW assessed value 经评估价值
V[ UOl J assessment 评税；评定；估价；评税单
@Z]0c=-+ assessment number 评税编号；估价编号
as07~Xvp- assessment of additional tax 补加税评税
-]%EX :bm assessment of performance 业绩评估；实绩评价
_JH.&8 Assessor 评税主任
,>| t Q' asset price bubbles 资产价格泡沫
5n PvEN/ asset-backed securities 具资产保证的证券
k H g|! assets accretion 资产增值
H4Bt.5O* assets and liabilities 资产与负债
& -/J~b)" assets betterment statement 资产递增表；资产改进表
QPy h.9:N assets lending 实物放款；有抵押贷款
D pHubqWz assets of the company passing on the death 死者去世时转移的公司资产
LP3#f {U assets pledged as security for liabilities 用作负债抵押的资产
>WHajYO" assets portfolio 资产投资组合
v }>g* @ assets price 资产价格
+=WBH' assets quality 资产质素
QW..=}pL assets realization 资产变现
CKw-HgXG assets refinancing arrangement 资产再集资安排
)\U:e:Z ae assets securitization 资产证券化
oKGH|iVEe assets situated outside Hong Kong 在香港以外地方的资产
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= |K! assets stripping 削减资产；拆卖资产
~|u;z,\ assets value 资产值
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assignee 承让人
/cS8@ )e4 assignment 转让；转让书；转让契
\mF-L,yu assignment of interest 权益转让
<XL%* assignment of letters patent and trade mark 专利证书及商标转让
<?7Cw W assignment of property 物业转让；物业转让书
;5X6`GlS#5 assignment right 转让权
5%'ybh)@ assignor 转让人
XRaGV~ associate 有联系的人；有关连人士；相联者；合伙人；联系人
F'~r?D Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
.]9`eGVWj associate member 附属会员
rEr=Mi2 associated body corporate 相联法人团体
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:G78. associated company 相联公司；联属公司
Ehy(;n)\ associated corporation 相联法团
?M90K)&g{ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
+kI}O*s 公认会计师公会〔英国〕
6>?qBWW Association of Futures Exchange Brokers 香港期货经纪协会
qMaO1cE\ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
"t2T* 'j{ association of underwriters 承保人组织
zkt~ [-jm} assumption of control 接管
CW`^fI9H assurance 担保；保险；转易；转易书
Zl_sbIY assurance of interest 权益的转易
N\|B06X at 19XX price 按一九ＸＸ年价格计算
1D%P;eUDp at a discount 按赔价计算；按贴水价格计算；打折扣
O!PG ZuF at a premium 按溢价计算；按升水价格计算
U" @5R[=F- at call 通知付款；按通知
jS,Pu%f R at constant market price 按固定市价计算
c[J 2;"SP at constant price 按固定价格计算
fwpp qIM at cost 按成本计算
CW;zviH5 at current market price 按当时市价计算；按现时市价计算
2<7pe@c98 at current price 按当时价格计算；按现时价格计算
W{Qb*{ 9 at factor cost 按要素成本计算；按生产要素成本计算
{ UH45#Ua at money-of-the-day price 按付款当日价格计算
THl: >s at or better 按指定或较佳价位〔买卖指令〕
kwi$ % at par 按面值计算；平价
'q}Ud10c at sight 见票即付
yCz"~c at the close 按收市盘
(R=ZI at the opening 按开市盘
#h u d_ attestation 见证；见证条款
2 at-the-money option 平价期权
I/'>MDB! attorney 受权人；受托代表人
!fs ~ > attornment 新拥有人承认书
%g*nd#wG attributable profit 可归属利润
K-YxZAf attributable share value 可归属股份价值
9#H0|zL Auckland Stock Exchange 奥克兰证券交易所
/5%'q ~ auction 拍卖
2k!uk6 auctioneer 拍卖商
&[`2 4Db audit 审计；核数
}[% F Audit Commission 审计署
%2RXrH2&H Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
mAH7; u< 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〕
Gb2|e.z audit review 帐目审查
hz bvR~rn Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
'3XOU. audited account 审计帐目；经审计的帐目
l[ko)%7V audited annual account 经审计的周年帐目
A@M2 (?w4 audited balance sheet 经审计的资产负债表
g=KK
PSK auditor 核数师；核数主任；审计师
hW~% :v auditor's certificate 核数师证明书；审计师证明书
^PdD-tY< auditor's report 核数师报告；审计师报告
qY&(O`?m& Aussie bond 澳元债券
Cpzd k~+H austerity budget 紧缩预算
tzl,r "k3 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
i K@RQi Australia All Ordinaries Index 澳洲所有普通股票指数
}?b\/l < Australian Dollar [AUD] 澳元
U>Is mF>m Australian Options Market 澳大利亚期权市场
TrZ!E`~ Australian Securities Commission 澳洲证券事务监察委员会
kW+>"3 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
e_Zs4\^ef Australian Stock Exchange 澳大利亚证券交易所
C&F%
j. < Austrian Schilling [ATS] 奥地利先令
kFJ]F |^7 authentication 认证；鉴证
7<k r|- authority to purchase 委托购买证；委购书
uP7|#>1% authorization 认可；核准；授权；授权书
+VIEDV+ authorization by direction 指示授权
[p\xk{7Y authorization by instruction 指令授权
%AV3eqghCg authorization by warrant 令状授权
UB ] tKn authorization of unit trust 单位信托的认可
zt((TD2 authorized agent 指定代理人
"= s dn authorized capital 法定资本
d+M ogku2 authorized clerk 出市员
W9Us I authorized dealer 认可交易商
@#"K 6 authorized financial institution 认可财务机构
:A#'8xE/ authorized fund 认可基金
6o#J authorized fund house 获授权的基金公司；认可基金公司
;8F6a:\v authorized institution 认可机构
<)cmI .J3 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
,:.8s>+i authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
zBrIhL]95 authorized insurer 获授权保险人；获认可承保人
t IA)LF authorized investment 特准投资项目
lY S4Q`z$ authorized person 获授权人
q q^[(n authorized representative 获授权代表
u 'ng'j' authorized share capital 法定股本
YC{7;=P f automated quotation system 自动报价系统
| rpMwkR Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
fk#Ggp< 自动交易系统〔香港期货交易所有限公司〕
L7II>^"B automatic adjustment mechanism 自动调整机制
^wIP`dn automatic adjustment system 自动调整系统
(1,4egMpR Automatic Clearing House 自动票据交换所
uxrNkZia automatic exchange rates accumulation system 自动化汇率累集系统
4pDZ +}p Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Kd#64NSi$A automatic teller machine [ATM] 自动柜员机
PH sM)V+ autopay 自动转帐
<!u(_Bxw/ available assets 可用资产
cP21x<n available fiscal reserve 现存财政储备
|bRi bB available profit 可用利润
ZZL%5{ w_
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Y\H4.$V average 平均；平均数；海损
xAsy0 7J? average basic salary 平均基本薪金
.<P@6Jq average consumer expenditure 平均消费开支；一般消费开支
;? o"{mbb average cost 平均成本
[woxCfSA average cost of land production 增辟土地平均成本
a`||ePb|W~ average daily turnover 平均每日成交额
'u [cT$ average daily wage rate 平均每日工资率
=F*{O= average expenditure pattern 平均开支模式
0O q5;5 average growth rate 平均增长率
I7ySm12} average net fixed assets 固定资产平均净值
Erl@] P4 average of relatives 相对价格平均数
or` "{wop average price 平均价格
L'BzefU;04 average propensity to consume 平均消费倾向；一般消费倾向
TI'~K}Te average propensity to save 平均储蓄倾向；一般储蓄倾向
$EG<LmC-Q average rate 平均率
'bef3P9` average revenue 平均收入；平均收益
.|ZnU]~T average stock 平均库存；平均存货
6Hpj&Qm average yearly rent 平均年租
4.&et()} avoidance of double taxation 避免双重课税
7_7^&.Hh avoidance of tax 避税
