A:
Ab;.5O$ y A share Ａ股；甲类股份
n~Lt\K: abatement of tax 减税；减扣免税额
]T) 'Hb ABN AMRO Bank N.V. 荷兰银行
_ DEjF)S above-the-line expenditure 线上项目支出；经常预算支出
z` b,h\
above-the-line receipt 线上项目收入；经常预算收入
7F.4Ga; ABSA Asia Limited 南非联合亚洲有限公司
% A0/1{( absolute change 绝对数值变更
>^{yF~( absolute expenditure 实际开支
j_j]"ew) absolute guideline figure 绝对准则数字
7 _[L o4_ absolute interest 绝对权益
>=w)x,0yX absolute order of discharge 绝对破产解除令
~)M~EX&pK absolute profit margin 绝对利润幅度
Yx `n:0 absolute value 实值；绝对值
dqcL]e absolutely vested interest 绝对既得权益
@>7%qS absorbed cost 已吸收成本；已分摊成本
` ">= absorption 吸收；分摊；合并
]h V*r@d absorption rate 吸收率；摊配率；分摊率
&BSn? ACB Finance Limited 亚洲商业财务有限公司
:b!s2n!u acceptable form of reciprocity 合理的互惠条件
X"*5+* z] acceptable rate 适当利率；适当汇率
,<X9 Y2B acceptance agreement 承兑协议
RPbZ(. acceptance for honour 参加承兑
+aAc9'k acceptor 承兑人；接受人；受票人
I5W~g.<6 acceptor for honour 参加承兑人
;5AcFB accident insurance 意外保险
Vi |#@tC' Accident Insurance Association of Hong Kong 香港意外保险公会
?Z} &EH accident insurance scheme 意外保险计划
tpx2 IE accident year basis 意外年度基准
HjwE+: w accommodation 通融；贷款
b7ZSPXV accommodation bill 通融票据；空头票据
NwfVL4Xg accommodation party 汇票代发人
`@y p+ 8 account balance 帐户余额；帐户结余
PQE =D0 account book 帐簿
DVeE 1Q account collected in advance 预收款项
A]3k4DLYS account current book 往来帐簿
PZzMHK?hP account of after-acquired property 事后取得的财产报告
iU:cW=W|M\ account of defaulter 拖欠帐目
?\n >
AC account payable 应付帐款
\
B% +fw account payee only [A/C payee only] 只可转帐；存入收款人帐户
y>ktcuML account receivable 应收帐款
)O 6>*wq account receivable report 应收帐款报表
43 :X,\~) account statement 结单；帐单；会计财务报表
1xx}~|F?| account title 帐户名称；会计科目
1B \WA8 accountant's report 会计师报告
0tJ Z4( 0 Accountant's Report Rules 会计师报告规则
_t yc gq# accounting and auditing procedure 会计与审计程序；会计与核数程序
@PIp* [7oC Accounting Arrangements 《会计安排》
8 xMX accounting basis 会计基础
vw@S>G lGg accounting by Official Receiver 破产管理署署长呈交的帐目
Ni7nq8B< Accounting Circular 《会计通告》
dgP3@`YS accounting class 会计类别
#p{ 4^ accounting date 记帐日期；会计结算日期
uEx-]F accounting for money 款项核算
YchH~m| Accounting Officer 会计主任
#rg6,.I)< accounting period 会计报告期；会计期
{\\T gs accounting policy 会计政策；会计方针
U%/+B]6jP accounting practice 会计惯例
'0,^6'VWOV accounting principle 会计准则
f,Ghb~ y accounting record 会计记录
!TcJ)0
accounting report 会计报告
bN=P*hdf Accounting Services Branch [Treasury] 会计事务部〔库务署〕
[Pb OfxxgA Accounting Society of China 中国会计学会
&6k3*dq accounting statement 会计报表
Y|/ 8up accounting system 会计制度；会计系统
VS|2|n1<6 accounting transaction 会计事项；帐务交易
DIUjn;>k8 accounting treatment 会计处理
o,wUc"CE accounting year 会计年度
HOJV,9v N accretion 增值；添加
:MDKC /mC accrual 应计项目；应累算数目
@KUWxFak accrual basis 应计制；权责发生制
= WJ NWt> accrual basis accounting 应计制会计；权责发生制会计
`QY)!$mUIF accrue 应累算；应计
nT)vNWT= accrued benefit 应累算利益
8JUwf accrued charges 应计费用
iam1V)V accrued cumulative preference share dividend 应累算的累积优先股股息
LXCx~;{\
accrued expenses 应累算费用
{7 pli{` accrued interest payable 应付利息；应计未付利息
D3 K8F@d accrued interest receivable 应收利息；应计未收利息
~bpgSP" accrued right 累算权益
r@,2E6xn accruing profit 应累算的利润
]]Ufas9 accumulated fiscal reserve 累积财政储备
i{qgn%#}Y accumulated profit 累积利润；滚存溢利
Yoll?_k+ accumulated reserve 累积储备
x$(f7?s] 1 accumulation of surplus income 累积收益盈余
HtYwEj I acquired assets 既得资产
e8 b:)"R acquisition 收购；购置；取得
Vf1 ^4 t acquisition cost 购置成本
Dum9lj acquisition expenses 购置费用
k== h|\| acquisition of 100% interest 收购全部股权
AwF:Iu^3n acquisition of control 取得控制权
|vzl. ^"- acquisition of fixed assets 购置固定资产
h@wgd~X9 acquisition of shell “买壳”
lk80#( :Z acquisition price 收购价
e@YK@?^#N act of God 天灾
r,2g^ K)6 acting partner 执事合伙人
rQ snhv active market 买卖活跃的市场；交投畅旺的市场；旺市
S0W||#Pr active partner 积极参与的合伙人
BfiD9ka-z active trading 交投活跃
~7Ux@Sx; actual circulation 实际流通
yEQs:v6L~ actual cost 实际成本
YZJyk:H\ actual expenditure 实际开支；实际支出
9-m=*|p actual income 实际入息；实际收入；实际收益
GsM<2@? actual market 现货市场
0C ,`h ` actual price 现货价；实际价格
,MIV =* actual profit 实际利润
7 Fs ay+a actual quotation 实盘；实际价位；实际报价
, 9
a actual year basis 按实际年度计算
|! "eWTJ actuals 实货
6D_D' ;o actuarial investigation 精算调查
o3}3p]S\ actuarial principle 精算原则
{BU; $ actuarial report 精算师报告
*}W_+qo" Actuarial Society of Hong Kong 香港精算学会
8*a&Jl actuarial valuation 精算师估值
`~q < N actuary 精算师
Y u2Bkq+ ad referendum agreement 暂定协议；有待覆核的协定
ht}wEvv ad valorem duty 从价税；按值征税
uFga~&#g ad valorem duty system 从价税制
#gw]'&{8D ad valorem fee 从价费
]')RMg zM* ad valorem tariff 从价关税
IV) j1 additional allowance 额外免税额
jmW7)jT8: additional amount for unexpired risk 未过期风险的额外款额
n '6jou additional assessable profit 补加应评税利润
+X]vl=0 additional assessment 补加评税
7 "D.L-H additional commitment 额外承担
)@bQu~Y additional commitment vote 额外承担拨款
#:%/(j additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
"U"Z 3 * additional dependent parent allowance 供养父母额外免税额
|#N& akC additional provision 额外拨款
\Y}8S/] additional stamp duty 附加印花税
mpJ#:}n additional tax 补加税罚款；补加税款
x ]ot 2 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
&b& , adjudged bankrupt 被裁定破产
"" ZQ/t\ adjudicated bankrupt 裁定破产人
Aq7osU1B adjudication fee 裁定费；评定印花税额手续费；评估契据费
@7n"yp*" adjudication of bankruptcy 裁定破产；宣告破产
0_t!T'jr7 adjudication of insolvency 裁定无力偿还债务
b>JDH1) adjusted actual 经调整的实数；调整后的实数
qJUK_6|3 adjusted current assets 经调整的流动资产；调整后的流动资产
y:l\$ pGC% adjusted figure 经调整的数字；调整后的数额
D. XvG _ adjusted liabilities 经调整的负债；调整后的负债
$ L]lHji adjusted loss 经调整的亏损；调整后的亏损
~61v5@ 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
~ W]TD@w adjusted profit 经调整的利润；调整后的利润
P7/X| M z adjusted surplus 经调整的盈余额；调整后的盈余额
FaJ &GOM, adjusted value 经调整的价值；调整后的价值
M \Kx'N adjustment 调整；修订；理算〔保险〕
z2>lI9D4V adjustment centre 调剂中心
iOO)Q\ adjustment lag 调整过程的时间差距；调整时差
hY8reQp1 adjustment mechanism 调整机制
VyGJ=[ ] adjustment of loss 亏损调整
N ZSSg2TX# adjustment process 调整过程；调整程序
V3j= Kf adjustment range 调整幅度
(dSL7nel;L administered exchange rate 受管制汇率
0{ R=9wcc Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
P7~ >mm+ administration expenses 行政费用
; 4~hB administration fee 手续费；行政费
kMd.h[X~ administration in bankruptcy 破产管理
Q ]>.b%s[ administration order 遗产管理令
1&Z j administrator 管理人；遗产管理人
VW4r{&rS administrator of the estate 遗产管理人
B^9j@3Ux admission of debt 债项承认书
czd~8WgOa admission of proof 接纳债权证明
Th%Sjgs n advance 放贷款项；垫付款项；预支款项；预付款项
y'*K|a TG advance account 暂支帐目；预付款帐户
| Xy6PN8 advance compensation 预付补偿金
4{` { WI{ advance from shareholder 股东垫款
U/NoP4~{ advance pending reimbursement 预支以待日后付还
~q Oa\#x_ advanced economy 先进经济体系
V "h
+L7T advancement 预付；预付财产
@;RXLq/8 advances warrant 垫款令
u.Dz~$T advancing 贷出
CeC 6hGR5 adverse balance 逆差
~/P[J adverse exchange 逆汇
vRO
_Q? advertisement addressed to shareholders 在报章刊登的致股东通告
wAW5
Z0D advice for collection 托收通知书
@<&m|qtMsz advice of drawing 提款通知书；汇票通知书
'b{]:Y advice of payment 付款通知
`W*U 4?M Advisory Committee [Securities and Futures Commission]
uW36;3[f#1 谘询委员会〔证券及期货事务监察委员会〕
w+CA1q< Advisory Committee on Diversification 经济多元化谘询委员会
n 7-6-
# affidavit 誓章；遗产申报誓章
<e</m)j affidavit of no receipt 述明无收款的誓章
y
h9*z3 affiliate 联号；联营公司；附属公司
9qG6Pb affiliated company 附属公司；联号；联营公司
BF{Y"8u$ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
3/n5#&c\4 affordability 负担能力
Jz e:[MYS African Development Bank [AfDB] 非洲开发银行
dlTt _. after-acquired property 事后取得的财产
) hfpwdQ after-hours dealing 市后交易
u4 h4.NH X after-tax profit 税后盈利；税后利润；税后溢利
<W $mj04@ agency agreement 代理协议
Z?m3~L9L2 agency expenses 代理机构的开支
`+Q%oj#FF agency fee 代理费
j8lb~0JD Agency Law 《代理法》
9;-p'C agent 代理人；承销人
%8~NqS|= agent of company 公司代理人
a!AA] agent's fee 代理人费；经纪费
SI-Ops~e aggregate 总计；总数；总体数字
jtc]>]6i aggregate amount 总款额；总额
NHZz _a= aggregate assets and liabilities 总体资产与负债
s,&Z=zt0R aggregate at constant price 按固定价格计算的总体数字
J nM["Q=` aggregate demand 总需求
'(|ofJe! aggregate gross position 总持仓量
_zi| aggregate limit 总限额
WEi2=3dV aggregate of salaries tax 合计薪俸税
0Z{ZO*rK aggregate performance 总体表现；总体业绩
~FG]wNgS aggregate supply 总体供应
:X
(=z;B;N aggregate surplus 总盈余
G*P#]eO aggregate total 整体总额
^3L0w}# aggregate value 总值；合计价值
cH t#us aggregated basis 合计基准
|_@>*Vmg aggregated net chargeable income 合计应课税入息实额
IB] l1< aggregation 合并计算；合计；总和
j+
0I-p aggregation of incomes of husband and wife 夫妇入息合并计算
VS8Rx.? aggregation of property 财产的总和
]-/VHh agio 差价；贴水
?2Py_gkf 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》
:! !at:> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Qn)a/w - 《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》
b B3powy9 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
UrEs4R1# 《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》
+ @s"zp;F Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
O[JL+g4
《香港政府和大韩民国政府关于相互促进和保护投资协定》
6 G""I]uT agreement for a settlement 授产协议
7! INkH] agreement for assignment 转让协议
5taT5?n2 agreement for sale 售卖协议；买卖协议
{[?(9u7R agreement for sale and purchase 买卖协议
1NA.nw. agreement for the payment of interest 支付利息协议
J]pir4&j agreement for the repayment of money 还款协议
N U` agreement of reinsurance 再保险协议
6gu!bu`~ Agricultural Bank of China 中国农业银行
CdjI` air passenger departure tax 飞机乘客离境税
lchPpm9 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
m `^q <sj airport tax 机场税
A*547=M/(j alcohol duty 酒精税
4)urU7[ &) alienation 让与；让渡；转让
={@6{-tl alimony 生活费；赡养费
D7Q$R:6| All Ordinaries Index [AOI] 所有普通股指数
> jc [nk all risks 全险；综合险
]K,Tn yp All Sales Record for Stock Market 《股票市场成交报告》
K F!Yf\ Allied Capital Resources Limited 新联财务有限公司
9N 3o-= all-items index [Consumer Price Index] 总指数〔消费物价指数〕
p]2128kqx allocation letter 拨款信件
>V8-i` allocation of fund 分配款项；预留款项
)cMh0SGcM1 allocation of profit 利润分配；溢利分配
jLHkOk5{: allocation warrant 拨款令
S k\K 4 allotment 分配；配股
Ls+2Zbh allotment notice 股份配售通知；配股通知
Tqn@P allotment of shares 股份分配
5f K_Aq{ allowable 可获宽免；免税的
nazZ*lC allowable business loss 可扣除的营业亏损
Gm^U;u}=f allowable expenses 可扣税的支出
q ,]L$ allowance 免税额；津贴；备抵；准备金
0rs"o-s< allowance for debts 债项的免税额
N] =q|D allowance for depreciation by wear and tear 耗损折旧免税额
j/c&xv 7= allowance for funeral expenses 殡殓费的免税额
Sp]0c[37R allowance for inflation 为通货膨胀而预留的款项；通胀准备金
eiaFaYe\ allowance for repairs and outgoings 修葺及支出方面的免税额
XW)lDiJl allowance to debtor 给债务人的津贴
o~y;j75{.* alteration of capital 资本更改
<
!C)x alternate trustee 候补受托人
['tY4$L( amalgamation 合并
4*cEag ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
R=2FNP ambit of charges 征税范围；收费范围
!@ *7e:l amended valuation 经修订的估值
`% "\@< American Commodities Exchange 美国商品交易所
#r~# I}U American Express Bank Limited 美国运通银行
( 2E\p American Stock Exchange 美国证券交易所
ShP^A"Do amortization 摊销
u.m[u)HQ amount due from banks 存放银行同业的款项
XnMvKPerv' amount due from banks abroad 存放海外银行同业的款项
Gk&)08 amount due from holding companies 控股公司欠款
6wjw ^m0 amount due from local banks 存放本港银行同业的款项
1FL~ndJs amount due to banks 银行同业的存款
Lx SpctiNx amount due to banks abroad 海外银行同业的存款
!")tU +: amount due to holding companies 控股公司存款
~t~k2^)|" amount due to local banks 本港银行同业的存款
Q1I6$8:7 amount due to outport banks 外埠银行同业的存款
W/bQd)Jvk amount for note issue 发行纸币的款额
J$w<$ 5UY amount of bond 担保契据的款额
C]`$AqKl amount of consideration 代价款额
qv KG-|j amount of contribution 供款数额
z3m85F%dR amount of indebtedness 负债款额
u?<%q! amount of principal of the loan 贷款本金额
|a`Sc % amount of rates chargeable 应征差饷数额
u$Jz~:=, amount of share capital 股本额
.|>3k'< l amount of sums assured 承保款额
ep)n_!$OH" amount of variation 变动幅度
` V)8
QRN( amount of vote 拨款数额
Em
!/a$ amount payable 应付款额
' ;FnIZ amount receivable 应收款额
|tMWCA Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Kaq c74Mv analysis 分析
Vl=l?A8 ancillary risk 附属风险
a;qryUyG annual account 周年帐目；周年帐目报表；年度决算；年结
bP$dU,@p~ annual accounting date 年结日期
e>7>j@(K] annual allowance 每年免税额；年积金；年度津贴；年津
SaAFz&WRl annual balance 年度余额
Q }K"24`= annual disposable income 每年可动用收入
s %``H ` annual estimates 周年预算
!v_|zoCEj annual fee 年费
Ru!i R#s)! annual general meeting 周年大会
'ud{m[| annual growth rate 年增率；每年增长率
x$.^"l-vX annual long-term supplement 长期个案每年补助金
L;NvcUFn annual pensionable emolument 可供计算退休金的年薪
o ! Ieb annual report 年报
%XoiVlT@: Annual Report on the Consumer Price Index 《消费物价指数年报》
{{D)YldtA annual return 周年报表；周年申报表；每年报税表格
*-=(Q` 3 Annual Return Rules 《周年报表规则》
mt +Oi70 annual review of consumer prices 每年消费物价回顾
7yH" l9Z annual roll-forward basis 逐年延展方式
U} e!Wjrc annual salary 年薪
PI:4m%[ annual statement 年度报表；年度决算表
17[3/m8a 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
CR`Q#Yi annuitant 年金受益人
RYQR(v annuity 年金
t?-n*9,#S annuity contract 年金合约
BB!THj69a6 annuity on human life 人寿年金
b"u u antecedent debt 先前的债项
P%:wAYz1^O ante-dated cheque 倒填日期支票
~"&|W'he[ anticipated expenditure 预期开支
vkx7paY_ anticipated net profit 预期纯利
JHM9 anticipated revenue 预期收入
'qb E= anti-inflation measure 反通货膨胀措施
L:pYn_ anti-inflationary stance 反通货膨胀立场
]7F=u!/`<C apparent deficit 表面赤字
Ng2@z<>. apparent financial solvency 表面偿债能力
HV!m8k=6 apparent partner 表面合伙人
JPc+rfF application for personal assessment 个人入息课税申请书
$%CF 8\0 application of fund 资金应用
Bs_s&a> application to release as liquidator and to destruct the books of accounts and documents
, j2Udn}
申请免除清盘人职务及毁灭帐簿与文件
V6&!9b appointed actuary 委任精算师
Yz/md1T$ appointed auditor 委任核数师；委任审计师
%S@ZXf~: appointed trustee 委任的受托人
\K{ 0L appointer 委任人
QQ*hCyw! apportioned pro rata 按比例分摊
XSe=sHEI apportionment 分配；分摊
5T_n %vz Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
7$vYo
_ apportionment formula 分摊方程式
\FbvHr, apportionment of estate duty 遗产税的分摊
?qLFaFt/ appraisal 估价；评估
EyD=q! ZVZ appreciable growth 可观增长
q77;ZPfs8 appreciable impact 显着影响
jk; clwyz/ appreciable increase 可观增长
Pmr5S4Ka appreciation 增值；升值
6S'yZQ |b appreciation against other currencies 相对其他货币升值
8>2.U rC appreciation of the exchange value of Hong Kong dollar 港元汇值上升
j9x<Y] appreciation tax 增值税
fcRxp{*zO appropriation 拨款；拨用；拨付
'RQ+g}|Ba! appropriation account 拨款帐目
7a =gH2]& Appropriation Bill 拨款法案
L %*!`TN appropriation-in-aid system 补助拨款办法
hYT 0l$Ng approved assets 核准资产
* J7DY f approved basket stock 认可一篮子证券
L
O_k@3 approved budget 核准预算
SO|NaqW a approved charitable donation 认可慈善捐款
QuF :p approved charitable institution 认可慈善机构
hLd^ agX approved currency 核准货币；认可货币
'8RsN-w approved estimates 核准预算
zU kgG61 approved estimates of expenditure 核准开支预算
F# ,90F' approved overseas insurer 核准海外保险人
55 nlg>j approved overseas trust company 核准海外信托公司
UU YSFa % approved pooled investment fund 核准汇集投资基金
g|DF[ approved provident fund scheme 认可公积金计划
N=T< _`$5 approved provision 核准拨款
RE 7?KR> approved redeemable share 核准可赎回股份
t9k zw*U9 approved regional stock 认可地区性证券
';w#w<yaI approved retirement scheme 认可退休金计划
b,l$1{ approved subordinated loan 核准附属贷款
25nt14Y 0u arbitrage 套戥；套汇；套利
(Ft +uuG arbitrageur 套戥者；套汇者
(^8Y|:Tz arbitrary amount 临时款项
^EtMxF@D arrangement 措施；安排；协定
k2omJ$?v arrears 欠款
I T E{@1 arrears of pay 欠付薪酬
Xk~D$~4< arrears of revenue 逾期未收税款；逾期未收的帐项
~9,,~db articles of association 组织章程；组织细则；组织章程细则
#l\=}#\1Wb Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
=t#llgi~ ascertainment of profit 确定利润
~9a<0Mc? "Asia Clear" “亚洲结算系统”
j\[dx^\= Asia Commercial Bank Ltd. 亚洲商业银行有限公司
)0. kv2o. Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
} >pknc? Asian Development Fund [ADF] 亚洲发展基金
8O5s`qKMYT Asian dollar bond 亚洲美元债券
]}<}lI9 Asian dollar market 亚洲美元市场
fIx+IL s Asian dollar rate 亚洲美元利率
4x=v ?g& Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
zsEc( Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
9|^2",V asked price 沽盘；喊价；索价；卖方报价
BM%e0n7 assessable income 应评税入息
AP n| \ assessable loss 应评税亏损
m)ky*"( assessable profit 应评税利润
. oF
&Ff/[ assessable value 应评税值
|sJ[0 z assessed profit 估定利润
#px+;k 5 assessed value 经评估价值
VZp5)-!\ assessment 评税；评定；估价；评税单
! _] Y~[ assessment number 评税编号；估价编号
d\&U*= assessment of additional tax 补加税评税
/kZebNf6H assessment of performance 业绩评估；实绩评价
Dzpq_F!;V Assessor 评税主任
z\ \[S@>pt asset price bubbles 资产价格泡沫
SB;&GHq"n asset-backed securities 具资产保证的证券
.9/ hHCp assets accretion 资产增值
;V:i!u u assets and liabilities 资产与负债
&&5 aM assets betterment statement 资产递增表；资产改进表
)!th 7sH assets lending 实物放款；有抵押贷款
0cv{ assets of the company passing on the death 死者去世时转移的公司资产
g+8OekzB5 assets pledged as security for liabilities 用作负债抵押的资产
du
$:jN\} assets portfolio 资产投资组合
"(3[+W{| assets price 资产价格
Q,,e+exbb5 assets quality 资产质素
i^/ T assets realization 资产变现
bQzZy5, assets refinancing arrangement 资产再集资安排
1jmjg~W assets securitization 资产证券化
JK7G/]j+Ez assets situated outside Hong Kong 在香港以外地方的资产
EKYY6S2 assets stripping 削减资产；拆卖资产
P>y@kPi assets value 资产值
WA <v9#m assignee 承让人
5N#aXG^9 assignment 转让；转让书；转让契
A]_7}<<N assignment of interest 权益转让
|%BOZT assignment of letters patent and trade mark 专利证书及商标转让
5c@,bIl * assignment of property 物业转让；物业转让书
>2Y=*K,: assignment right 转让权
]{;gw<T assignor 转让人
^rB8? kt associate 有联系的人；有关连人士；相联者；合伙人；联系人
aj-Km`5r} Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
k%]3vRo< associate member 附属会员
Y U'k#\gi* associated body corporate 相联法人团体
aG-vtld associated company 相联公司；联属公司
$f$SNx)), associated corporation 相联法团
f%A;`4 `q Association of Chartered Certified Accountants [ACCA] [United Kingdom]
#>a\>iKQ2q 公认会计师公会〔英国〕
%e8@*~h@ Association of Futures Exchange Brokers 香港期货经纪协会
]vB$~ 3|| Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
pE3?"YO association of underwriters 承保人组织
SJlr53 assumption of control 接管
rP'me2
B assurance 担保；保险；转易；转易书
=ke2;}X assurance of interest 权益的转易
= 1@u at 19XX price 按一九ＸＸ年价格计算
2,y|EpG# at a discount 按赔价计算；按贴水价格计算；打折扣
'NbHa! at a premium 按溢价计算；按升水价格计算
G~]Uk*M
q at call 通知付款；按通知
k`cfG\;r at constant market price 按固定市价计算
F0m-23[H at constant price 按固定价格计算
Gf%~{@7=u at cost 按成本计算
cRC6 s8 at current market price 按当时市价计算；按现时市价计算
+X\FBvP& at current price 按当时价格计算；按现时价格计算
d UD[e, ? at factor cost 按要素成本计算；按生产要素成本计算
WSP I|#Xr% at money-of-the-day price 按付款当日价格计算
"syI #U{ at or better 按指定或较佳价位〔买卖指令〕
n. }Zk G0` at par 按面值计算；平价
x f'V{9* at sight 见票即付
"-E\[@ / at the close 按收市盘
&.F4 b~A 7 at the opening 按开市盘
`{8K.(])s! attestation 见证；见证条款
1;* cq at-the-money option 平价期权
< q)# attorney 受权人；受托代表人
K$ z2YJ% attornment 新拥有人承认书
}t!Gey attributable profit 可归属利润
HRpte= `q attributable share value 可归属股份价值
$o!zUH~'v Auckland Stock Exchange 奥克兰证券交易所
Yz9owe8}[ auction 拍卖
!@5 9) auctioneer 拍卖商
[ XN={ audit 审计；核数
NYhB'C2 Audit Commission 审计署
RV1coC.g4x Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
i}(LqcYU 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Do9x
XK audit review 帐目审查
M.JA.I@X C Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
`T1 audited account 审计帐目；经审计的帐目
g%aYDl audited annual account 经审计的周年帐目
W
PC]%:L" audited balance sheet 经审计的资产负债表
.zf~.R;> auditor 核数师；核数主任；审计师
gZVc 5u< auditor's certificate 核数师证明书；审计师证明书
&L3M] auditor's report 核数师报告；审计师报告
"6A
`
q\ Aussie bond 澳元债券
{aZ0 ; austerity budget 紧缩预算
RCJ|P~* Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
IM*y|UHt Australia All Ordinaries Index 澳洲所有普通股票指数
g/4[N{Xf Australian Dollar [AUD] 澳元
T%+ #xl Australian Options Market 澳大利亚期权市场
\-E^lIVF Australian Securities Commission 澳洲证券事务监察委员会
??5Q)Erm1 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
pG_;$ 8Hc Australian Stock Exchange 澳大利亚证券交易所
k``_EiV4t Austrian Schilling [ATS] 奥地利先令
yER(6V'\iQ authentication 认证；鉴证
>k|5O kq g authority to purchase 委托购买证；委购书
]43/`FX authorization 认可；核准；授权；授权书
L]7= ?vN=8 authorization by direction 指示授权
/>C^WQI^ authorization by instruction 指令授权
53_Hl]#qZ authorization by warrant 令状授权
7K12 G!) authorization of unit trust 单位信托的认可
}f%} v authorized agent 指定代理人
cUk7i`M;6 authorized capital 法定资本
`Uq#W+r, authorized clerk 出市员
1> ?M>vK authorized dealer 认可交易商
n>z9K') authorized financial institution 认可财务机构
xl{=Y< ; authorized fund 认可基金
5#6|j?_a authorized fund house 获授权的基金公司；认可基金公司
:x3QRF authorized institution 认可机构
t}_r]E,{u authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
LPXi+zj authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
39c2pV[ authorized insurer 获授权保险人；获认可承保人
g_E$=j92v authorized investment 特准投资项目
?PLPf>e authorized person 获授权人
P- [-pi@ authorized representative 获授权代表
I]|Pq authorized share capital 法定股本
oE @a'*.\ automated quotation system 自动报价系统
; T\%|O=Ke Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
OH N _ 自动交易系统〔香港期货交易所有限公司〕
RIR\']WN automatic adjustment mechanism 自动调整机制
IuDS*/Sx automatic adjustment system 自动调整系统
T}Tp$.gB Automatic Clearing House 自动票据交换所
yNBQ GSH automatic exchange rates accumulation system 自动化汇率累集系统
i%iL[id:w Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
e}voV0y\v: automatic teller machine [ATM] 自动柜员机
y`iBFC;_ autopay 自动转帐
q~Hn -5H4Q available assets 可用资产
gE'sO T9v available fiscal reserve 现存财政储备
8qoMo7-f available profit 可用利润
Gf6p'(\zun Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
E*& vy average 平均；平均数；海损
Ha#= (9. average basic salary 平均基本薪金
d2Fsw F$C average consumer expenditure 平均消费开支；一般消费开支
-12UN(&&Z average cost 平均成本
,i NXK average cost of land production 增辟土地平均成本
@ )F )S 7 average daily turnover 平均每日成交额
eSn+ B;
average daily wage rate 平均每日工资率
Vsr.=N d= average expenditure pattern 平均开支模式
1NFsb-<u average growth rate 平均增长率
J6"9v; V average net fixed assets 固定资产平均净值
-]Bq|qTH[( average of relatives 相对价格平均数
> tS'Q`R average price 平均价格
*][`@@-> average propensity to consume 平均消费倾向；一般消费倾向
E)&I@m average propensity to save 平均储蓄倾向；一般储蓄倾向
iO{hA average rate 平均率
'yc JMYP8 average revenue 平均收入；平均收益
Ep_HcX` average stock 平均库存；平均存货
, u=`uD average yearly rent 平均年租
p>,|50| avoidance of double taxation 避免双重课税
YpHg&|Fr avoidance of tax 避税
