A:
K}y
f>'O A share Ａ股；甲类股份
RFGffA&
abatement of tax 减税；减扣免税额
6Zo}(^Ovz ABN AMRO Bank N.V. 荷兰银行
/1 dT+> above-the-line expenditure 线上项目支出；经常预算支出
^
9sjj above-the-line receipt 线上项目收入；经常预算收入
W)/#0*7 ABSA Asia Limited 南非联合亚洲有限公司
5G# n"}T absolute change 绝对数值变更
("@!>|H absolute expenditure 实际开支
} \f0 A- absolute guideline figure 绝对准则数字
Mt$
*a absolute interest 绝对权益
B?QIN] absolute order of discharge 绝对破产解除令
s.rm7r@ # absolute profit margin 绝对利润幅度
b>W %t absolute value 实值；绝对值
R_KH"`q absolutely vested interest 绝对既得权益
$qiya[&G4 absorbed cost 已吸收成本；已分摊成本
9sP0D absorption 吸收；分摊；合并
`L
zPotz absorption rate 吸收率；摊配率；分摊率
wzA$'+Mb ACB Finance Limited 亚洲商业财务有限公司
[^)g%|W acceptable form of reciprocity 合理的互惠条件
OI*H,Z " acceptable rate 适当利率；适当汇率
G*m 0\ acceptance agreement 承兑协议
y-k.U% acceptance for honour 参加承兑
[0of1eCSl acceptor 承兑人；接受人；受票人
v19-./H^
j acceptor for honour 参加承兑人
4*L_)z&4; accident insurance 意外保险
x2EUr,7 Accident Insurance Association of Hong Kong 香港意外保险公会
F
[M,]? accident insurance scheme 意外保险计划
}k0_5S accident year basis 意外年度基准
s iaG'%@*r accommodation 通融；贷款
Gt1U!dP accommodation bill 通融票据；空头票据
PCvWS.{ accommodation party 汇票代发人
! if account balance 帐户余额；帐户结余
pmM9,6P4@ account book 帐簿
!1k_PY5) account collected in advance 预收款项
F2WKd1U account current book 往来帐簿
\zY!qpX< account of after-acquired property 事后取得的财产报告
|4JEU3\ $ account of defaulter 拖欠帐目
4 5e~6", account payable 应付帐款
sB</ D S account payee only [A/C payee only] 只可转帐；存入收款人帐户
X SDpRo account receivable 应收帐款
' %qr.T
% account receivable report 应收帐款报表
CAJ'zA|o account statement 结单；帐单；会计财务报表
r$1Qf}J3= account title 帐户名称；会计科目
|>Vb9:q9Po accountant's report 会计师报告
*|0 -~u%q Accountant's Report Rules 会计师报告规则
D- c4EV accounting and auditing procedure 会计与审计程序；会计与核数程序
2T35{Q!=F Accounting Arrangements 《会计安排》
eavV?\uV% accounting basis 会计基础
. vV|hSc accounting by Official Receiver 破产管理署署长呈交的帐目
|=w@H ]r Accounting Circular 《会计通告》
= &]L00u. accounting class 会计类别
^ c<Ve'- accounting date 记帐日期；会计结算日期
2HdC |$_+ accounting for money 款项核算
/(cPfZZ Accounting Officer 会计主任
!Ee:o"jG{ accounting period 会计报告期；会计期
A<{{iBEI` accounting policy 会计政策；会计方针
d~H`CrQE* accounting practice 会计惯例
?} 0 ,o. accounting principle 会计准则
|N2#ItBbW accounting record 会计记录
Za9q jBH
accounting report 会计报告
tYS06P^< Accounting Services Branch [Treasury] 会计事务部〔库务署〕
KHme&yMq Accounting Society of China 中国会计学会
]`K2 N accounting statement 会计报表
`Oa
WGZ[ accounting system 会计制度；会计系统
~ a : accounting transaction 会计事项；帐务交易
m@ c)Xci accounting treatment 会计处理
rH-23S accounting year 会计年度
NOv a'qk accretion 增值；添加
%Zi} MPx accrual 应计项目；应累算数目
$I=~S[p accrual basis 应计制；权责发生制
nKY6[|!# accrual basis accounting 应计制会计；权责发生制会计
xEI%D|)< accrue 应累算；应计
0;k# *#w accrued benefit 应累算利益
3n _htgcv accrued charges 应计费用
si I;" ? accrued cumulative preference share dividend 应累算的累积优先股股息
{.yB'.k? accrued expenses 应累算费用
{mg2pf hB! accrued interest payable 应付利息；应计未付利息
*pq\MiD/ accrued interest receivable 应收利息；应计未收利息
QV!up^Zso accrued right 累算权益
2ESo2 accruing profit 应累算的利润
>A= f 1D F accumulated fiscal reserve 累积财政储备
r; {.%s7 accumulated profit 累积利润；滚存溢利
Ew N}l accumulated reserve 累积储备
aOp\ 91
accumulation of surplus income 累积收益盈余
wT@og|M acquired assets 既得资产
d-qUtgqV86 acquisition 收购；购置；取得
b9krOe * j acquisition cost 购置成本
_b 0& !l<
acquisition expenses 购置费用
6Oq 7#3] acquisition of 100% interest 收购全部股权
UNYqft4 acquisition of control 取得控制权
#e"[^_C@! acquisition of fixed assets 购置固定资产
"sTRS * acquisition of shell “买壳”
) 8AXm acquisition price 收购价
@]j1:PN-
act of God 天灾
A"]YM'. acting partner 执事合伙人
rp$'L7lrX active market 买卖活跃的市场；交投畅旺的市场；旺市
V`- 9m$ active partner 积极参与的合伙人
:X=hQ:>P active trading 交投活跃
>7| VR:U?B actual circulation 实际流通
Ac@VGT :9 actual cost 实际成本
*w&e\i|7 actual expenditure 实际开支；实际支出
x:Y1P: actual income 实际入息；实际收入；实际收益
4dlGxat actual market 现货市场
Tk}]Gev actual price 现货价；实际价格
j%kncGS actual profit 实际利润
HN"Z]/ 5j actual quotation 实盘；实际价位；实际报价
M]^5 s;y actual year basis 按实际年度计算
F8=+j_UGI actuals 实货
By |4 m actuarial investigation 精算调查
.Mbz3;i0 actuarial principle 精算原则
?< +WG/(d actuarial report 精算师报告
@{Q4^'K" Actuarial Society of Hong Kong 香港精算学会
S[gx{Bxiw actuarial valuation 精算师估值
7#XzrT] actuary 精算师
{c'lhUB ad referendum agreement 暂定协议；有待覆核的协定
]Z e1s02( ad valorem duty 从价税；按值征税
\e*]Ls#jS ad valorem duty system 从价税制
0kh6@y3 ad valorem fee 从价费
M%HU4pTW#o ad valorem tariff 从价关税
q~3>R=t additional allowance 额外免税额
ye&;(30Oq additional amount for unexpired risk 未过期风险的额外款额
9 *g Z-# additional assessable profit 补加应评税利润
jA1 +x:Wq additional assessment 补加评税
-n
1 v3 additional commitment 额外承担
P:c w|Q additional commitment vote 额外承担拨款
M3\AY30L additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
79gT+~z additional dependent parent allowance 供养父母额外免税额
N8jIMb'< additional provision 额外拨款
<~)P7~$d?p additional stamp duty 附加印花税
TjH][bH5 additional tax 补加税罚款；补加税款
Y2AJ+
| Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[n@]
r2g)3 adjudged bankrupt 被裁定破产
x 5Bk/e' adjudicated bankrupt 裁定破产人
_6Sp QW adjudication fee 裁定费；评定印花税额手续费；评估契据费
B\~}3!j adjudication of bankruptcy 裁定破产；宣告破产
/uf lpV| adjudication of insolvency 裁定无力偿还债务
Z.,MV cd adjusted actual 经调整的实数；调整后的实数
oA
1yIp adjusted current assets 经调整的流动资产；调整后的流动资产
y[;>#j$ adjusted figure 经调整的数字；调整后的数额
l?e. 9o2- adjusted liabilities 经调整的负债；调整后的负债
I7onX,U + adjusted loss 经调整的亏损；调整后的亏损
="+#W6bZT 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
z/-=%g >HA adjusted profit 经调整的利润；调整后的利润
d]9z@Pd adjusted surplus 经调整的盈余额；调整后的盈余额
2 /?|&[ adjusted value 经调整的价值；调整后的价值
ch]IzdD adjustment 调整；修订；理算〔保险〕
#a#F,ZT adjustment centre 调剂中心
KlEpzJ98 adjustment lag 调整过程的时间差距；调整时差
7CysfBF0g adjustment mechanism 调整机制
:WEDAFq0 adjustment of loss 亏损调整
sJZ iI}Xc adjustment process 调整过程；调整程序
>4TO=i adjustment range 调整幅度
i-1op> Y administered exchange rate 受管制汇率
`5*}p#G Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
sHj/; administration expenses 行政费用
3o*YzwRt administration fee 手续费；行政费
- ). C administration in bankruptcy 破产管理
)0`C@um administration order 遗产管理令
8 1F9uM0 administrator 管理人；遗产管理人
vM={V$D& administrator of the estate 遗产管理人
e\rp)[> ' admission of debt 债项承认书
Rq -ZL{LR7 admission of proof 接纳债权证明
VbYdZCC advance 放贷款项；垫付款项；预支款项；预付款项
ZJoM?g~WFI advance account 暂支帐目；预付款帐户
}f ?y*
H advance compensation 预付补偿金
mH(:?_KrS- advance from shareholder 股东垫款
zLQx%Yg! advance pending reimbursement 预支以待日后付还
}MySaL> advanced economy 先进经济体系
w0.
u\ advancement 预付；预付财产
+ {]j]OP advances warrant 垫款令
k$Vl fQ'+ advancing 贷出
]L jf?tk adverse balance 逆差
%d @z39-; adverse exchange 逆汇
[),ige advertisement addressed to shareholders 在报章刊登的致股东通告
C!gZN9- advice for collection 托收通知书
F| 8 & advice of drawing 提款通知书；汇票通知书
Py< }S-: advice of payment 付款通知
gGYKEq{j( Advisory Committee [Securities and Futures Commission]
+`4A$# $+y 谘询委员会〔证券及期货事务监察委员会〕
T{ "(\X$ Advisory Committee on Diversification 经济多元化谘询委员会
4+ n\k affidavit 誓章；遗产申报誓章
)X7 A affidavit of no receipt 述明无收款的誓章
?dTD\)%A affiliate 联号；联营公司；附属公司
}p
V:M{Nu& affiliated company 附属公司；联号；联营公司
/r 5eWR1G affirmation [estate duty] 非宗教式宣誓〔遗产税〕
y =@N|f! affordability 负担能力
ZSw.U:ep$s African Development Bank [AfDB] 非洲开发银行
6)J#OKZ after-acquired property 事后取得的财产
st*gs-8jJ; after-hours dealing 市后交易
/ Oono6j after-tax profit 税后盈利；税后利润；税后溢利
Ri'n agency agreement 代理协议
+ZYn? #IQ agency expenses 代理机构的开支
!D6]JPX agency fee 代理费
! -bB559Nv Agency Law 《代理法》
2wn2.\v M agent 代理人；承销人
`cO:< ^% agent of company 公司代理人
4i bc agent's fee 代理人费；经纪费
xw%0>K[ aggregate 总计；总数；总体数字
7)m9"InDI aggregate amount 总款额；总额
1C.VnzRnJ aggregate assets and liabilities 总体资产与负债
:Ud F aggregate at constant price 按固定价格计算的总体数字
d9ihhqq3} aggregate demand 总需求
Bvj0^fSm aggregate gross position 总持仓量
2%1hdA< aggregate limit 总限额
rqq1T Rg aggregate of salaries tax 合计薪俸税
:k"]5>(^ aggregate performance 总体表现；总体业绩
Dq xs+ aggregate supply 总体供应
s 2?&! aggregate surplus 总盈余
L];b< *d aggregate total 整体总额
Ac6=(B aggregate value 总值；合计价值
|Z Bw<f aggregated basis 合计基准
*:1ey{w: aggregated net chargeable income 合计应课税入息实额
y(Td/rY. aggregation 合并计算；合计；总和
9uY'E'm* aggregation of incomes of husband and wife 夫妇入息合并计算
<3iMRe aggregation of property 财产的总和
0(I j%Wi, agio 差价；贴水
$'TM0Yu, 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》
49P 4b<1 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
c> af 《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》
GILfbN cd Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
}G=M2V<L 《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》
X]=t> Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
$ e\M_hp*J 《香港政府和大韩民国政府关于相互促进和保护投资协定》
lr?;*f^3
agreement for a settlement 授产协议
Cw%{G'O agreement for assignment 转让协议
c,22*.V/ agreement for sale 售卖协议；买卖协议
zi:BF60]= agreement for sale and purchase 买卖协议
0V]s:S agreement for the payment of interest 支付利息协议
]Dzlp7 Y} agreement for the repayment of money 还款协议
=sFTxd_"iQ agreement of reinsurance 再保险协议
mmsPLv 6 Agricultural Bank of China 中国农业银行
wBzC5T%, air passenger departure tax 飞机乘客离境税
]9L
oZ) Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
fVwU e _Y airport tax 机场税
Q\)F;: | alcohol duty 酒精税
' yth'[ alienation 让与；让渡；转让
B *vM0 alimony 生活费；赡养费
.pq%?& All Ordinaries Index [AOI] 所有普通股指数
E4!Fupkpf all risks 全险；综合险
\ jA~9 All Sales Record for Stock Market 《股票市场成交报告》
.5 43N<w Allied Capital Resources Limited 新联财务有限公司
pp 2~Meg all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/(T?j!nPE allocation letter 拨款信件
S'14hk< allocation of fund 分配款项；预留款项
Qd6F H2Pl allocation of profit 利润分配；溢利分配
WHI`/FM allocation warrant 拨款令
+V+a4lU14 allotment 分配；配股
/=h` L , allotment notice 股份配售通知；配股通知
p'fYULYE allotment of shares 股份分配
{$r[5%L\H allowable 可获宽免；免税的
5IN(|B0 allowable business loss 可扣除的营业亏损
F?cK- . allowable expenses 可扣税的支出
}Lv;! allowance 免税额；津贴；备抵；准备金
9l,o P? allowance for debts 债项的免税额
*H122njH+T allowance for depreciation by wear and tear 耗损折旧免税额
F/Pep? ' allowance for funeral expenses 殡殓费的免税额
OZT.=^:A allowance for inflation 为通货膨胀而预留的款项；通胀准备金
#%s#c0TX allowance for repairs and outgoings 修葺及支出方面的免税额
VX/#1S tC allowance to debtor 给债务人的津贴
fh{`Mz,o alteration of capital 资本更改
q; U,s)Uz^ alternate trustee 候补受托人
sGb{9.WK amalgamation 合并
yN c2@ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
KG@8Rt HsQ ambit of charges 征税范围；收费范围
&{RDM~ amended valuation 经修订的估值
| 3%8&@ho American Commodities Exchange 美国商品交易所
7 |D +Ihy; American Express Bank Limited 美国运通银行
oE~RyS X American Stock Exchange 美国证券交易所
6#yUc_5 \ amortization 摊销
j4b4!^fV amount due from banks 存放银行同业的款项
AEuG v}# amount due from banks abroad 存放海外银行同业的款项
zVD:#d% b amount due from holding companies 控股公司欠款
S$k&vc(0 amount due from local banks 存放本港银行同业的款项
+{>=^9%X amount due to banks 银行同业的存款
$|@ r!/W amount due to banks abroad 海外银行同业的存款
PX99uWx5] amount due to holding companies 控股公司存款
>MK98(F amount due to local banks 本港银行同业的存款
{U1m.30n amount due to outport banks 外埠银行同业的存款
*J{+1Ev~$p amount for note issue 发行纸币的款额
H1T.(M/" amount of bond 担保契据的款额
6Iw\c amount of consideration 代价款额
T KjFp% amount of contribution 供款数额
~4"dweu? amount of indebtedness 负债款额
o. \oA6P_ amount of principal of the loan 贷款本金额
!wp3!bLp amount of rates chargeable 应征差饷数额
<1 pEwI~ amount of share capital 股本额
}i2V.tVB- amount of sums assured 承保款额
Ha ]YJ} amount of variation 变动幅度
5?L<N:;J_ amount of vote 拨款数额
KU;9}!# amount payable 应付款额
Q &t<Y^B amount receivable 应收款额
xCKRxF Amsterdam Stock Exchange 阿姆斯特丹证券交易所
0g\(+Qg^ analysis 分析
X(C$@N ancillary risk 附属风险
PzGWff!*n annual account 周年帐目；周年帐目报表；年度决算；年结
[:V$y1 annual accounting date 年结日期
%UM
*79 annual allowance 每年免税额；年积金；年度津贴；年津
8X0z~ & annual balance 年度余额
(ik\|y% A annual disposable income 每年可动用收入
>j`qh:^ annual estimates 周年预算
s <Fl p annual fee 年费
Kg$ Mx annual general meeting 周年大会
`W-Fssu annual growth rate 年增率；每年增长率
N<-Gk6`C/ annual long-term supplement 长期个案每年补助金
FC *[* annual pensionable emolument 可供计算退休金的年薪
wAd9 annual report 年报
!by\9
?n Annual Report on the Consumer Price Index 《消费物价指数年报》
kW (Bkuc) annual return 周年报表；周年申报表；每年报税表格
j7c3(*Pl Annual Return Rules 《周年报表规则》
wPl%20t annual review of consumer prices 每年消费物价回顾
pm ilrZmm] annual roll-forward basis 逐年延展方式
\;-|-8Q annual salary 年薪
9/7u *>: annual statement 年度报表；年度决算表
3,=6@U 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
$g7<Y*t[ annuitant 年金受益人
!a<ng&H^U annuity 年金
+MLVbK annuity contract 年金合约
&=Wlaa/,& annuity on human life 人寿年金
KdlQ!5(?X antecedent debt 先前的债项
LDD|(KLR*. ante-dated cheque 倒填日期支票
j5ve2LiFV% anticipated expenditure 预期开支
EIQ
p>|5 anticipated net profit 预期纯利
MS]r:X6 anticipated revenue 预期收入
]7mt[2 Cd anti-inflation measure 反通货膨胀措施
gdoL yxQ anti-inflationary stance 反通货膨胀立场
3Y~>qGQwh apparent deficit 表面赤字
9K&:V(gmw apparent financial solvency 表面偿债能力
h} EPnC} apparent partner 表面合伙人
AK #1]i~ application for personal assessment 个人入息课税申请书
'=6\v! application of fund 资金应用
;\l,5EG application to release as liquidator and to destruct the books of accounts and documents
"Pf~iwfw 申请免除清盘人职务及毁灭帐簿与文件
O<\@~U appointed actuary 委任精算师
j)GtEP<n# appointed auditor 委任核数师；委任审计师
BSMwdr appointed trustee 委任的受托人
Yuc> fFA appointer 委任人
c=+!>Z&i$G apportioned pro rata 按比例分摊
'ah[(F<*@e apportionment 分配；分摊
\G3rX9xG Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
X|8c>_} apportionment formula 分摊方程式
F/A|(AH' apportionment of estate duty 遗产税的分摊
Ow077v ? appraisal 估价；评估
ukY"+& appreciable growth 可观增长
S+2(f> Z appreciable impact 显着影响
Bnd [X appreciable increase 可观增长
f`/x"@~H5 appreciation 增值；升值
,iq 4Iw appreciation against other currencies 相对其他货币升值
t_ suF$ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Ki~1q u: appreciation tax 增值税
yOg+iFTr appropriation 拨款；拨用；拨付
\j)E 5b+ appropriation account 拨款帐目
I9Fr5p-%O Appropriation Bill 拨款法案
$j?1g # appropriation-in-aid system 补助拨款办法
~!3r&( approved assets 核准资产
PzR[KUK approved basket stock 认可一篮子证券
9$m|'$p3sG approved budget 核准预算
o+9j?|M approved charitable donation 认可慈善捐款
xRsWI!d+| approved charitable institution 认可慈善机构
Jq^T1_iqn approved currency 核准货币；认可货币
r)6M!_]AW approved estimates 核准预算
Z`BK/:vo3H approved estimates of expenditure 核准开支预算
-
CWywu D approved overseas insurer 核准海外保险人
I b0ZjX6 approved overseas trust company 核准海外信托公司
nJ LFfXWx approved pooled investment fund 核准汇集投资基金
8Bg;Kh6B approved provident fund scheme 认可公积金计划
TBrPf-Xr approved provision 核准拨款
Fr$5RAyg approved redeemable share 核准可赎回股份
(@}!0[[^ approved regional stock 认可地区性证券
V#}kwON approved retirement scheme 认可退休金计划
6Kb1~j Y approved subordinated loan 核准附属贷款
0<B$ #8 arbitrage 套戥；套汇；套利
tdaL/ rRe arbitrageur 套戥者；套汇者
y#$CMf
-q^ arbitrary amount 临时款项
/^|Dbx!u arrangement 措施；安排；协定
R^e.s
- arrears 欠款
s|B3~Q] arrears of pay 欠付薪酬
&l[$*<P5V arrears of revenue 逾期未收税款；逾期未收的帐项
&(mR>
mT articles of association 组织章程；组织细则；组织章程细则
-FCe:iY! A Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
\_6/vZ%-B ascertainment of profit 确定利润
-7 (@1@1 "Asia Clear" “亚洲结算系统”
[ps*uva Asia Commercial Bank Ltd. 亚洲商业银行有限公司
jMDY(mwt Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
<1COZ) Asian Development Fund [ADF] 亚洲发展基金
9RI-Lq ` Asian dollar bond 亚洲美元债券
m<g~H4 Asian dollar market 亚洲美元市场
{$Gd2g O Asian dollar rate 亚洲美元利率
c:u 5\&~{ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
uL/ m u< Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Ji 0
tQV asked price 沽盘；喊价；索价；卖方报价
C=4Qlt[` assessable income 应评税入息
,<p}o\6 assessable loss 应评税亏损
u4|$bbig assessable profit 应评税利润
y<bDTeoo assessable value 应评税值
I y3GE[ assessed profit 估定利润
7
^mL_SMj assessed value 经评估价值
FtC^5{V+V assessment 评税；评定；估价；评税单
dm N&+t assessment number 评税编号；估价编号
g2/8~cn8z assessment of additional tax 补加税评税
{T
Ug. %u assessment of performance 业绩评估；实绩评价
t 3Y:}%M Assessor 评税主任
}I6vqG asset price bubbles 资产价格泡沫
78%~N`x7 asset-backed securities 具资产保证的证券
q\527^Z M assets accretion 资产增值
LAe6`foW/ assets and liabilities 资产与负债
4 vV:E F- assets betterment statement 资产递增表；资产改进表
+|>kCtZH% assets lending 实物放款；有抵押贷款
}k
G9!sf assets of the company passing on the death 死者去世时转移的公司资产
{Fe[:\ assets pledged as security for liabilities 用作负债抵押的资产
-{vKus assets portfolio 资产投资组合
+V^;.P</ assets price 资产价格
oD1/{dRzj assets quality 资产质素
1\rz%E assets realization 资产变现
_M5|Y@XN- assets refinancing arrangement 资产再集资安排
3K/MvNI> assets securitization 资产证券化
^_5r<{7/ : assets situated outside Hong Kong 在香港以外地方的资产
Bv%GJ*>> assets stripping 削减资产；拆卖资产
@<]Ekkg assets value 资产值
h@WhNk7"xa assignee 承让人
?r+- assignment 转让；转让书；转让契
{ Z5nGG assignment of interest 权益转让
yw3$2EW assignment of letters patent and trade mark 专利证书及商标转让
Y<ql49- X assignment of property 物业转让；物业转让书
9
ea\ vZ assignment right 转让权
~B(4q K1G assignor 转让人
^J8lBLqe associate 有联系的人；有关连人士；相联者；合伙人；联系人
X=8{$: Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
M b1s F associate member 附属会员
j;iAD:nf associated body corporate 相联法人团体
; Nj7qt associated company 相联公司；联属公司
xZF}D/S?Ov associated corporation 相联法团
@Sbe^x Association of Chartered Certified Accountants [ACCA] [United Kingdom]
*lw_=MXSK 公认会计师公会〔英国〕
<)-Sj, Association of Futures Exchange Brokers 香港期货经纪协会
,47Y9Kz9 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
PJrtM AcKq association of underwriters 承保人组织
xDoC( assumption of control 接管
U, - 39mr assurance 担保；保险；转易；转易书
h"lv7;B$ assurance of interest 权益的转易
Ev(>z- {F at 19XX price 按一九ＸＸ年价格计算
'B0{_RaTb at a discount 按赔价计算；按贴水价格计算；打折扣
\3aoM{ztD at a premium 按溢价计算；按升水价格计算
#!KE\OI;@5 at call 通知付款；按通知
YgV81 7OV at constant market price 按固定市价计算
zXxT%ZcCj at constant price 按固定价格计算
)fSOi| |C at cost 按成本计算
6Yxh9*N~] at current market price 按当时市价计算；按现时市价计算
YL E!m ? at current price 按当时价格计算；按现时价格计算
'9j="R; at factor cost 按要素成本计算；按生产要素成本计算
mh [75( at money-of-the-day price 按付款当日价格计算
Gc; {\VU at or better 按指定或较佳价位〔买卖指令〕
6N
S201o at par 按面值计算；平价
s^uS1 at sight 见票即付
K]" #C at the close 按收市盘
[ )dXI IM at the opening 按开市盘
JU5C}%Q 6 attestation 见证；见证条款
28J^D MOW at-the-money option 平价期权
h P)LY=- 2 attorney 受权人；受托代表人
u'W8;G*~ attornment 新拥有人承认书
|3[Wa^U5 attributable profit 可归属利润
"z=SO1 attributable share value 可归属股份价值
1gy.8i Auckland Stock Exchange 奥克兰证券交易所
&&:Y Vd
auction 拍卖
bNNr]h8y- auctioneer 拍卖商
fs%. }^kn audit 审计；核数
doy`C)xI Audit Commission 审计署
DOJ N2{IP Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
}$Tl ?BRpU 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
W_8wed:b audit review 帐目审查
{|:;]T"y Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
jesGV<`?l audited account 审计帐目；经审计的帐目
Rt!FPoN,y audited annual account 经审计的周年帐目
m6CI{Sa](l audited balance sheet 经审计的资产负债表
iJ3e1w$ auditor 核数师；核数主任；审计师
s<eb;Z2D auditor's certificate 核数师证明书；审计师证明书
?9\EN|O^ auditor's report 核数师报告；审计师报告
tL)t" i Aussie bond 澳元债券
2Kyl/C, austerity budget 紧缩预算
j<@lX^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
9"A`sGZ Australia All Ordinaries Index 澳洲所有普通股票指数
=~H<Z LE+ Australian Dollar [AUD] 澳元
kep/+ J-u Australian Options Market 澳大利亚期权市场
OAkZKG| Australian Securities Commission 澳洲证券事务监察委员会
~h85BF5 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
(#RHB`h5 Australian Stock Exchange 澳大利亚证券交易所
QYjsDL >< Austrian Schilling [ATS] 奥地利先令
<Fc;_GG authentication 认证；鉴证
(ECnM ti+ authority to purchase 委托购买证；委购书
^ xh ; authorization 认可；核准；授权；授权书
LNpup`>` authorization by direction 指示授权
A}N?/{y)G authorization by instruction 指令授权
1@R
Db)<V authorization by warrant 令状授权
d>fkA0G/9! authorization of unit trust 单位信托的认可
kZZh"#W: L authorized agent 指定代理人
cm[&? authorized capital 法定资本
1Z~)RJ< D authorized clerk 出市员
&6YIn|} authorized dealer 认可交易商
\uC15s< authorized financial institution 认可财务机构
tlqiXh< authorized fund 认可基金
-~30)J=e` authorized fund house 获授权的基金公司；认可基金公司
Yc
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jWl)cC authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
bc) ~k: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
xt%7@/hiE authorized insurer 获授权保险人；获认可承保人
=L:4i\4 authorized investment 特准投资项目
2h1C9n%j9 authorized person 获授权人
87P>IO authorized representative 获授权代表
U\;6mK)M^J authorized share capital 法定股本
()+ <)hg}2 automated quotation system 自动报价系统
/ZPyN <@ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
`~Zs0 自动交易系统〔香港期货交易所有限公司〕
QQ ~- automatic adjustment mechanism 自动调整机制
@ &:ar automatic adjustment system 自动调整系统
X{'q 24\F Automatic Clearing House 自动票据交换所
pd7NF-KD automatic exchange rates accumulation system 自动化汇率累集系统
K4;'/cS Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
I}6\Sv= automatic teller machine [ATM] 自动柜员机
t&CJ% XP autopay 自动转帐
gy0haW available assets 可用资产
I@%t.%O Jp available fiscal reserve 现存财政储备
>JCM.I0_| available profit 可用利润
3`.7<f` Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
2.zsCu4lj. average 平均；平均数；海损
+W\f(/ q0 average basic salary 平均基本薪金
Vle@4 ]M\ average consumer expenditure 平均消费开支；一般消费开支
#+5 pgD2C average cost 平均成本
aL%AQ B, average cost of land production 增辟土地平均成本
muZ~*kMc average daily turnover 平均每日成交额
9Hu/u =vB< average daily wage rate 平均每日工资率
JSW}*HR average expenditure pattern 平均开支模式
X+} 1 average growth rate 平均增长率
"zRoU$X average net fixed assets 固定资产平均净值
%.
,=maA average of relatives 相对价格平均数
mfo1+owT average price 平均价格
y_IM@)1H~ average propensity to consume 平均消费倾向；一般消费倾向
yo )%J average propensity to save 平均储蓄倾向；一般储蓄倾向
R_7 d@FQ1 average rate 平均率
vIwCJN1C average revenue 平均收入；平均收益
:1^R9yWA4 average stock 平均库存；平均存货
OJ zs Q average yearly rent 平均年租
>U*T0FL7 avoidance of double taxation 避免双重课税
? 1$fJ3 avoidance of tax 避税
