A:
Kv9$c(~# A share Ａ股；甲类股份
;^T Sla+t+ abatement of tax 减税；减扣免税额
6b7c9n Z ABN AMRO Bank N.V. 荷兰银行
1{ H=The above-the-line expenditure 线上项目支出；经常预算支出
b'ZzDYN above-the-line receipt 线上项目收入；经常预算收入
O$n W ABSA Asia Limited 南非联合亚洲有限公司
/F$E)qN7n absolute change 绝对数值变更
<~*[OwN absolute expenditure 实际开支
hj=qWGR gI absolute guideline figure 绝对准则数字
f\rE{% absolute interest 绝对权益
?n]adS{ absolute order of discharge 绝对破产解除令
d5>EvK U absolute profit margin 绝对利润幅度
t~H0Qeb[v= absolute value 实值；绝对值
}S$OE))u absolutely vested interest 绝对既得权益
Y V8PybThc absorbed cost 已吸收成本；已分摊成本
#bJp)&LO absorption 吸收；分摊；合并
\@Gcx}Y8h absorption rate 吸收率；摊配率；分摊率
~,_@|,) ACB Finance Limited 亚洲商业财务有限公司
!|W.YbS acceptable form of reciprocity 合理的互惠条件
eslvg#Q acceptable rate 适当利率；适当汇率
_!_^B acceptance agreement 承兑协议
NQGa=kXeJ acceptance for honour 参加承兑
,#cz x3?4 acceptor 承兑人；接受人；受票人
C hQ] d acceptor for honour 参加承兑人
y!dw{Lz accident insurance 意外保险
48 Jt5Jz_ Accident Insurance Association of Hong Kong 香港意外保险公会
l^XOW- ;u accident insurance scheme 意外保险计划
No8-Hm accident year basis 意外年度基准
$dxA7 `L accommodation 通融；贷款
%)72glB accommodation bill 通融票据；空头票据
Ge @qvP_ accommodation party 汇票代发人
^AShy`o^X account balance 帐户余额；帐户结余
Z
l;TS%$ account book 帐簿
P(s:+ account collected in advance 预收款项
ny%$BQM= account current book 往来帐簿
!PA ><F account of after-acquired property 事后取得的财产报告
0~z`>#W, account of defaulter 拖欠帐目
d-C%R9 account payable 应付帐款
;[79Ewd#$ account payee only [A/C payee only] 只可转帐；存入收款人帐户
-dWg1 `; account receivable 应收帐款
diNAT`|?# account receivable report 应收帐款报表
yM}3u4FG account statement 结单；帐单；会计财务报表
K YZ#.f@ account title 帐户名称；会计科目
]61Si~ Z accountant's report 会计师报告
_R(9O?;q Accountant's Report Rules 会计师报告规则
,J '_Vi accounting and auditing procedure 会计与审计程序；会计与核数程序
5A$,'%d Accounting Arrangements 《会计安排》
OTGy[jY" accounting basis 会计基础
Zb&pH~ 7 accounting by Official Receiver 破产管理署署长呈交的帐目
Go!{@ xx> Accounting Circular 《会计通告》
l X-i <0 ` accounting class 会计类别
q'/o=De accounting date 记帐日期；会计结算日期
>S-JAPuO accounting for money 款项核算
v`c;1 ?=,q Accounting Officer 会计主任
h-//v~V) accounting period 会计报告期；会计期
?K;l 5$?% accounting policy 会计政策；会计方针
jU kxA7 }} accounting practice 会计惯例
1 l/t|M^I accounting principle 会计准则
W
mbIz[un accounting record 会计记录
${E^OE accounting report 会计报告
A|,qjiEJCc Accounting Services Branch [Treasury] 会计事务部〔库务署〕
+~BP~ Accounting Society of China 中国会计学会
fdW qc_ accounting statement 会计报表
0l4f%'f accounting system 会计制度；会计系统
> gs_Bzy] accounting transaction 会计事项；帐务交易
& S `g& accounting treatment 会计处理
3A {)C_1a accounting year 会计年度
#?k</~s6M` accretion 增值；添加
|d z2 Drc accrual 应计项目；应累算数目
>& Oql9_ accrual basis 应计制；权责发生制
BzzZ.AH~ accrual basis accounting 应计制会计；权责发生制会计
Vhh=GJ accrue 应累算；应计
k$ T accrued benefit 应累算利益
;X a
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2y \ogF accrued cumulative preference share dividend 应累算的累积优先股股息
zRa2iCi accrued expenses 应累算费用
ar\ K8mj accrued interest payable 应付利息；应计未付利息
Mvue>)g~> accrued interest receivable 应收利息；应计未收利息
@e& 0Wk accrued right 累算权益
Zxd*%v; accruing profit 应累算的利润
,v
2^Ui accumulated fiscal reserve 累积财政储备
%.D!J",\/K accumulated profit 累积利润；滚存溢利
liG|#ny{ accumulated reserve 累积储备
sa &`CEa accumulation of surplus income 累积收益盈余
O_ZYm{T[7 acquired assets 既得资产
u}%6=V acquisition 收购；购置；取得
!Vg=l[ acquisition cost 购置成本
tHo|8c~ [ acquisition expenses 购置费用
K,JK9)T acquisition of 100% interest 收购全部股权
\E U^`o+ acquisition of control 取得控制权
Ssuz%* acquisition of fixed assets 购置固定资产
/M::x+/T acquisition of shell “买壳”
w[\rS`J acquisition price 收购价
w3"L5 ;oH act of God 天灾
`Oi#`lC\ acting partner 执事合伙人
A )4XQF active market 买卖活跃的市场；交投畅旺的市场；旺市
^a`3)WBv8 active partner 积极参与的合伙人
dHTx^1 active trading 交投活跃
-C i&h actual circulation 实际流通
5 2 Qr actual cost 实际成本
fN&uat 7 actual expenditure 实际开支；实际支出
~ b m'i%$k actual income 实际入息；实际收入；实际收益
TTFs|T6`q actual market 现货市场
;gZ/i93:Q actual price 现货价；实际价格
GB^ `A actual profit 实际利润
VH~YwO! x actual quotation 实盘；实际价位；实际报价
UgK
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2IE\O 8b actuals 实货
l Z7
$DGe actuarial investigation 精算调查
x{8h3.ZQ, actuarial principle 精算原则
0M roHFh9` actuarial report 精算师报告
A6 .wXv, Actuarial Society of Hong Kong 香港精算学会
$.kJBRgV* actuarial valuation 精算师估值
@{q<"hT actuary 精算师
!zx8I7e4 ad referendum agreement 暂定协议；有待覆核的协定
*!JB^5(H ad valorem duty 从价税；按值征税
L@/IyQ[H1 ad valorem duty system 从价税制
{:("oK 6w ad valorem fee 从价费
QRK\74'uY ad valorem tariff 从价关税
\lm ]G 7h additional allowance 额外免税额
@tY]=pqn_ additional amount for unexpired risk 未过期风险的额外款额
L'S,=NYXY additional assessable profit 补加应评税利润
)qw;KG0F additional assessment 补加评税
qljsoDG additional commitment 额外承担
:U P8nq additional commitment vote 额外承担拨款
s2NBYDi$? additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9]w?mHslE additional dependent parent allowance 供养父母额外免税额
NU?<bIQ additional provision 额外拨款
p%&$ %yz$ additional stamp duty 附加印花税
{+7FBdxVB
additional tax 补加税罚款；补加税款
hm d3W`8D Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
( AtyM?* adjudged bankrupt 被裁定破产
M-@X&b m,S adjudicated bankrupt 裁定破产人
ky vl>I0q@ adjudication fee 裁定费；评定印花税额手续费；评估契据费
|% F,n2 adjudication of bankruptcy 裁定破产；宣告破产
] uyp i#[ adjudication of insolvency 裁定无力偿还债务
W[* xr{0V adjusted actual 经调整的实数；调整后的实数
H\a"=&M adjusted current assets 经调整的流动资产；调整后的流动资产
;5.&TQT adjusted figure 经调整的数字；调整后的数额
+x}9a~QG# adjusted liabilities 经调整的负债；调整后的负债
;m#4Q6k)V? adjusted loss 经调整的亏损；调整后的亏损
prN+{N8YC 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
Ikf[ K%NKn adjusted profit 经调整的利润；调整后的利润
% +Ze$c}X adjusted surplus 经调整的盈余额；调整后的盈余额
Iq4B%xo6G adjusted value 经调整的价值；调整后的价值
bTrus SAl adjustment 调整；修订；理算〔保险〕
,0,FzxX0! adjustment centre 调剂中心
dH;2 OWM adjustment lag 调整过程的时间差距；调整时差
AQ@)' adjustment mechanism 调整机制
$.,B2 } ' adjustment of loss 亏损调整
hEu_mw# adjustment process 调整过程；调整程序
qf\W, SM adjustment range 调整幅度
?. %dQ0 administered exchange rate 受管制汇率
r>F wJm! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
]#^v754X^T administration expenses 行政费用
]S[/ a administration fee 手续费；行政费
.4[3r[ administration in bankruptcy 破产管理
9l &q} administration order 遗产管理令
gee ~>l administrator 管理人；遗产管理人
m<-!~ ew administrator of the estate 遗产管理人
Sk>=C0f: admission of debt 债项承认书
!pw )sO~ admission of proof 接纳债权证明
Vi-Ph;6[ advance 放贷款项；垫付款项；预支款项；预付款项
\q1tT!] advance account 暂支帐目；预付款帐户
$1|E(d1 advance compensation 预付补偿金
Vez8 ~r3 advance from shareholder 股东垫款
Hrvy I)4{ advance pending reimbursement 预支以待日后付还
WIf.;B)L advanced economy 先进经济体系
-wiQ d@X advancement 预付；预付财产
;[R6rVHe{ advances warrant 垫款令
r4X}U|s!0 advancing 贷出
> B@ c74 adverse balance 逆差
>bze0` }Z adverse exchange 逆汇
s.
A}ydtt advertisement addressed to shareholders 在报章刊登的致股东通告
EUuSN| a advice for collection 托收通知书
<JWU@A-.y advice of drawing 提款通知书；汇票通知书
IJGw<cB]+ advice of payment 付款通知
M=uT8JB Advisory Committee [Securities and Futures Commission]
ga%\n!S 谘询委员会〔证券及期货事务监察委员会〕
O8$~dzf,2 Advisory Committee on Diversification 经济多元化谘询委员会
w=WF$)ZU affidavit 誓章；遗产申报誓章
IUv#nB3 affidavit of no receipt 述明无收款的誓章
SK'h!Ye5Z affiliate 联号；联营公司；附属公司
"d$~}=a[ affiliated company 附属公司；联号；联营公司
;un@E: affirmation [estate duty] 非宗教式宣誓〔遗产税〕
z80P5^9 affordability 负担能力
=;uMrb4 African Development Bank [AfDB] 非洲开发银行
7\2I> W after-acquired property 事后取得的财产
dE_Xd :> after-hours dealing 市后交易
N:| :L:<1 after-tax profit 税后盈利；税后利润；税后溢利
~ h3G}EH agency agreement 代理协议
?<!q F:r: agency expenses 代理机构的开支
W^ L ^7 agency fee 代理费
/_qq(,3 Agency Law 《代理法》
r3g^ 0|) agent 代理人；承销人
Ia#!T"]@W6 agent of company 公司代理人
FHr)xqo=~ agent's fee 代理人费；经纪费
/o;L,mcx* aggregate 总计；总数；总体数字
W" vLCHTh aggregate amount 总款额；总额
tjx8 UgSi aggregate assets and liabilities 总体资产与负债
~hvj3zC5xz aggregate at constant price 按固定价格计算的总体数字
)DXt_leLg aggregate demand 总需求
fYk>LW aggregate gross position 总持仓量
W7! gD aggregate limit 总限额
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{$VHw aggregate of salaries tax 合计薪俸税
/#Aw7F$Ey aggregate performance 总体表现；总体业绩
~T RC-H aggregate supply 总体供应
uH9Vj<E$K aggregate surplus 总盈余
O0qG
6 a aggregate total 整体总额
[G|. aggregate value 总值；合计价值
``WTg4C(Y aggregated basis 合计基准
' 2 r aggregated net chargeable income 合计应课税入息实额
<x^$Fu aggregation 合并计算；合计；总和
Z?'CS|u d aggregation of incomes of husband and wife 夫妇入息合并计算
sq_>^z3T aggregation of property 财产的总和
c]|vg=W agio 差价；贴水
n;Oe- +oSC 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》
5Z!$?J4Rl Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
nd8<*ru$ 《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》
)_jboaNzwI Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
_:m70%i 《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》
FQ<x(&/NF Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
h(/? 81: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
PF`uwx@zH agreement for a settlement 授产协议
ZR}v_]l^ agreement for assignment 转让协议
M#'7hm6 agreement for sale 售卖协议；买卖协议
(WT\H R agreement for sale and purchase 买卖协议
8/aJ4w[A agreement for the payment of interest 支付利息协议
0 3fO m agreement for the repayment of money 还款协议
/ (BS<A agreement of reinsurance 再保险协议
3$ ! QP
N Agricultural Bank of China 中国农业银行
#Zm`*s` air passenger departure tax 飞机乘客离境税
` Ow]@flLI Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
V AL?
Z airport tax 机场税
FLMiW]?x alcohol duty 酒精税
F6q= W#~ alienation 让与；让渡；转让
z[c8W@OJ alimony 生活费；赡养费
ta)gOc)r
R All Ordinaries Index [AOI] 所有普通股指数
5?>4I"ne all risks 全险；综合险
Ep;uz5 ^8 All Sales Record for Stock Market 《股票市场成交报告》
l[T-Ak Allied Capital Resources Limited 新联财务有限公司
.4CDQ&B0K all-items index [Consumer Price Index] 总指数〔消费物价指数〕
F+H]{ss> allocation letter 拨款信件
r*`e%`HU allocation of fund 分配款项；预留款项
@GKDSS4jv allocation of profit 利润分配；溢利分配
SiaNL: allocation warrant 拨款令
Z?o0Q\ }1 allotment 分配；配股
aze#Cn,P} allotment notice 股份配售通知；配股通知
4@0 aN6Os allotment of shares 股份分配
MeBTc&S< allowable 可获宽免；免税的
DS(>R!bb allowable business loss 可扣除的营业亏损
FFw(`[A_ allowable expenses 可扣税的支出
+yO) 3 allowance 免税额；津贴；备抵；准备金
7T) y"PZ allowance for debts 债项的免税额
kC.dJ2^j+ allowance for depreciation by wear and tear 耗损折旧免税额
8UjIC4' allowance for funeral expenses 殡殓费的免税额
CB#2XS>V allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]"T157F allowance for repairs and outgoings 修葺及支出方面的免税额
fY P,V0P allowance to debtor 给债务人的津贴
A5Jadz ~ alteration of capital 资本更改
Dr.eos4 ~ alternate trustee 候补受托人
;
pBLmm*F amalgamation 合并
u<:uL ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\7LL neq ambit of charges 征税范围；收费范围
lu{
*]! amended valuation 经修订的估值
j-1V,V= American Commodities Exchange 美国商品交易所
oYw?kxR Z American Express Bank Limited 美国运通银行
R1LirZlzJ American Stock Exchange 美国证券交易所
)jL@ GW amortization 摊销
0OHX g= amount due from banks 存放银行同业的款项
jo"nK,r amount due from banks abroad 存放海外银行同业的款项
#!Cg$6%x9 amount due from holding companies 控股公司欠款
3 ~P$p< amount due from local banks 存放本港银行同业的款项
g&g:H H : amount due to banks 银行同业的存款
.@&FJYkLYi amount due to banks abroad 海外银行同业的存款
Wmd@%K amount due to holding companies 控股公司存款
|^ 8 ND #x amount due to local banks 本港银行同业的存款
55O}S Us!P amount due to outport banks 外埠银行同业的存款
En&7 e amount for note issue 发行纸币的款额
Hi[lN7ma8 amount of bond 担保契据的款额
_K#7#qp2 amount of consideration 代价款额
K7&]| ^M9 amount of contribution 供款数额
KcV"<9rE amount of indebtedness 负债款额
z#Jw?K _ amount of principal of the loan 贷款本金额
l5w^rj amount of rates chargeable 应征差饷数额
|2^m CL.r amount of share capital 股本额
oqwW amount of sums assured 承保款额
V Dn rm* amount of variation 变动幅度
w~B1TfqNo amount of vote 拨款数额
']2Vf] dB amount payable 应付款额
rwDLBp k amount receivable 应收款额
??nT[bhQ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
_]*[T Gap analysis 分析
Mt4]\pMUb ancillary risk 附属风险
HCOsV Tl, annual account 周年帐目；周年帐目报表；年度决算；年结
=~O3j:<6 annual accounting date 年结日期
$CB&>?~ annual allowance 每年免税额；年积金；年度津贴；年津
-J63'bb7oi annual balance 年度余额
'n7|fjX?Y annual disposable income 每年可动用收入
B PkMw'a: annual estimates 周年预算
s&ox%L 4 annual fee 年费
&G%AQpDW5 annual general meeting 周年大会
DH .` annual growth rate 年增率；每年增长率
|h $Gs2 annual long-term supplement 长期个案每年补助金
3)VO{Cj! annual pensionable emolument 可供计算退休金的年薪
?3N/# annual report 年报
]rGd!"q Annual Report on the Consumer Price Index 《消费物价指数年报》
+jrx;xwot annual return 周年报表；周年申报表；每年报税表格
:gRrM)n Annual Return Rules 《周年报表规则》
2f:h z annual review of consumer prices 每年消费物价回顾
D?E
VzG annual roll-forward basis 逐年延展方式
pu MVvo annual salary 年薪
AT
t.}- annual statement 年度报表；年度决算表
Z%o.kd" Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
6'*6t S annuitant 年金受益人
[5xm>Y &} annuity 年金
g s1 annuity contract 年金合约
|6-9vU!LK? annuity on human life 人寿年金
60 ~*$` antecedent debt 先前的债项
|u`YT;`!"- ante-dated cheque 倒填日期支票
MDa[bQ NM anticipated expenditure 预期开支
ZOqA8# \ anticipated net profit 预期纯利
CxaI @+ anticipated revenue 预期收入
7Z]?a anti-inflation measure 反通货膨胀措施
=z5=? anti-inflationary stance 反通货膨胀立场
qX5]\nX&G apparent deficit 表面赤字
Pq~#SxA~ apparent financial solvency 表面偿债能力
W\<OCD%X apparent partner 表面合伙人
rMG[,:V application for personal assessment 个人入息课税申请书
!(bYh`Uy application of fund 资金应用
W9gQho%9b application to release as liquidator and to destruct the books of accounts and documents
}k AE 申请免除清盘人职务及毁灭帐簿与文件
C,;<SV2# appointed actuary 委任精算师
@B{ appointed auditor 委任核数师；委任审计师
bL<H$DB6 appointed trustee 委任的受托人
r|Uz? appointer 委任人
J-=fy^S5 apportioned pro rata 按比例分摊
7oL l RU apportionment 分配；分摊
<2 j$P Y9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
5Qg*j/z? apportionment formula 分摊方程式
8u[.s`^ apportionment of estate duty 遗产税的分摊
b7xOm"X,N appraisal 估价；评估
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|t L appreciable growth 可观增长
t`&mszd~T appreciable impact 显着影响
s7E %Et appreciable increase 可观增长
si%V63 ^lN appreciation 增值；升值
ajRht +{ appreciation against other currencies 相对其他货币升值
Q >yj<DR appreciation of the exchange value of Hong Kong dollar 港元汇值上升
m?Jnb\0 appreciation tax 增值税
=WCE "X appropriation 拨款；拨用；拨付
dh} "uM}a appropriation account 拨款帐目
L9h L@ Appropriation Bill 拨款法案
_j$V[=kdM/ appropriation-in-aid system 补助拨款办法
7 HL
Uk3 approved assets 核准资产
b%F'Ou~ approved basket stock 认可一篮子证券
fm^tU0DY approved budget 核准预算
n}%_H4t approved charitable donation 认可慈善捐款
tvJl-&'N approved charitable institution 认可慈善机构
G|?V}pZ approved currency 核准货币；认可货币
'lC=k7@x approved estimates 核准预算
F9 w2+z. approved estimates of expenditure 核准开支预算
5-a^Frmg#" approved overseas insurer 核准海外保险人
mMZ=9 ?m approved overseas trust company 核准海外信托公司
WZA1nzRc approved pooled investment fund 核准汇集投资基金
k"dE?v\cG approved provident fund scheme 认可公积金计划
iw(`7(* approved provision 核准拨款
\8Ewl|"N:u approved redeemable share 核准可赎回股份
V '.gE6we approved regional stock 认可地区性证券
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+271A8 approved retirement scheme 认可退休金计划
`h 'Ab63 approved subordinated loan 核准附属贷款
%,N-M]Jf arbitrage 套戥；套汇；套利
"}uu-5]3 arbitrageur 套戥者；套汇者
WFug-#;e arbitrary amount 临时款项
V !e`P arrangement 措施；安排；协定
D S|x*w'I arrears 欠款
ieEt C,U arrears of pay 欠付薪酬
ENYc.$ r arrears of revenue 逾期未收税款；逾期未收的帐项
w0>5#j q#r articles of association 组织章程；组织细则；组织章程细则
f:t5`c. Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
M+=q"#& ascertainment of profit 确定利润
i+-=I+L3 "Asia Clear" “亚洲结算系统”
qk&BCkPT Asia Commercial Bank Ltd. 亚洲商业银行有限公司
6jal5<H Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
{dl@ #T u Asian Development Fund [ADF] 亚洲发展基金
EA:_PBZ Asian dollar bond 亚洲美元债券
s0Y7`uD^ Asian dollar market 亚洲美元市场
4mGRk)hk:> Asian dollar rate 亚洲美元利率
,({% t Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
IOrYm Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
iee`Yg!EOH asked price 沽盘；喊价；索价；卖方报价
0,LUi*10 assessable income 应评税入息
8r.MODZG/ assessable loss 应评税亏损
F
j"]C.6B. assessable profit 应评税利润
@bFl8- assessable value 应评税值
sGMn m assessed profit 估定利润
gcM(K.n assessed value 经评估价值
kvN6K6 assessment 评税；评定；估价；评税单
|[bQJ<v6 assessment number 评税编号；估价编号
=:RN pi, assessment of additional tax 补加税评税
:d~&Dt<c assessment of performance 业绩评估；实绩评价
x6 yO2Yo Assessor 评税主任
,l)AYu!q4F asset price bubbles 资产价格泡沫
4=ha$3h$ asset-backed securities 具资产保证的证券
Z!?T &: assets accretion 资产增值
j~ q m5} assets and liabilities 资产与负债
G#^6H]`[J: assets betterment statement 资产递增表；资产改进表
G|$n,X1O( assets lending 实物放款；有抵押贷款
dfeN_0` - assets of the company passing on the death 死者去世时转移的公司资产
B<! wh assets pledged as security for liabilities 用作负债抵押的资产
1N8YD .3 assets portfolio 资产投资组合
BGT`) WP assets price 资产价格
SkX x : @ assets quality 资产质素
i;+<5_ assets realization 资产变现
i\L7z)u assets refinancing arrangement 资产再集资安排
VS<w:{* assets securitization 资产证券化
j62oA$z assets situated outside Hong Kong 在香港以外地方的资产
|SsmVW$B| assets stripping 削减资产；拆卖资产
C Yk"
assets value 资产值
?rwHkPJ{* assignee 承让人
H! g9~a assignment 转让；转让书；转让契
4kLT Km:G assignment of interest 权益转让
Uv3Fe% > assignment of letters patent and trade mark 专利证书及商标转让
hniTMO assignment of property 物业转让；物业转让书
qQ<7+z<4KP assignment right 转让权
w >#.id[k assignor 转让人
]O6 8~+6 associate 有联系的人；有关连人士；相联者；合伙人；联系人
62xAS#\K> Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
nqujT8 associate member 附属会员
3rv~ r0 associated body corporate 相联法人团体
3n T pL # associated company 相联公司；联属公司
=hKu85 associated corporation 相联法团
g>Kh? ( Association of Chartered Certified Accountants [ACCA] [United Kingdom]
cNuBWLG 公认会计师公会〔英国〕
'~Gk{'Nx" Association of Futures Exchange Brokers 香港期货经纪协会
)Rw O2H Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
-+. -A b7 association of underwriters 承保人组织
H h;o<N>U assumption of control 接管
}KL( -Ui$ assurance 担保；保险；转易；转易书
jowR!rqf assurance of interest 权益的转易
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Mf nH at 19XX price 按一九ＸＸ年价格计算
P0szY"} at a discount 按赔价计算；按贴水价格计算；打折扣
;ZLfb n3\ at a premium 按溢价计算；按升水价格计算
Js8d{\0\ at call 通知付款；按通知
T ;JA.=I at constant market price 按固定市价计算
,Z]4`9c at constant price 按固定价格计算
g(zoN0~ at cost 按成本计算
WO6; K] at current market price 按当时市价计算；按现时市价计算
A& ;Pt/#' at current price 按当时价格计算；按现时价格计算
K"ytE2:3 at factor cost 按要素成本计算；按生产要素成本计算
c"@,|wCUi at money-of-the-day price 按付款当日价格计算
N%+ C5e< at or better 按指定或较佳价位〔买卖指令〕
[kg*BaG: at par 按面值计算；平价
[ U?a %$G> at sight 见票即付
0Z~G:$O/i at the close 按收市盘
y <21~ g= at the opening 按开市盘
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9N{ attestation 见证；见证条款
,1-#Z"~c at-the-money option 平价期权
c`G~. paY| attorney 受权人；受托代表人
V4
Wn attornment 新拥有人承认书
|zSoA=7? attributable profit 可归属利润
<D M:YWNa attributable share value 可归属股份价值
n<>/X_m Auckland Stock Exchange 奥克兰证券交易所
O 0#9D'{ auction 拍卖
Ej6 4^* auctioneer 拍卖商
*+'l|VaVq\ audit 审计；核数
.1& F p Audit Commission 审计署
0 (dXU\Y Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
cn !Y7LVr 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〕
k7Z 1Y!n7 audit review 帐目审查
oT27BK26?h Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
zd3%9r j$ audited account 审计帐目；经审计的帐目
{VrjDj+Xy audited annual account 经审计的周年帐目
0 xg6 audited balance sheet 经审计的资产负债表
e!~x-P5M` auditor 核数师；核数主任；审计师
}fKpi h auditor's certificate 核数师证明书；审计师证明书
27KfT] = auditor's report 核数师报告；审计师报告
a7Rg!%r Aussie bond 澳元债券
UK xeN[fv austerity budget 紧缩预算
>T~d uwS Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
+'!vm6 Australia All Ordinaries Index 澳洲所有普通股票指数
Tb6c]?'U Australian Dollar [AUD] 澳元
L> EC^2\ Australian Options Market 澳大利亚期权市场
j8ebVq Australian Securities Commission 澳洲证券事务监察委员会
,d34v*U Australian Society of Certified Practising Accountants 澳洲执业会计师公会
()v{HB i Australian Stock Exchange 澳大利亚证券交易所
& ]/Z~V t Austrian Schilling [ATS] 奥地利先令
C|A: ^6d3= authentication 认证；鉴证
_~E&?zR2>" authority to purchase 委托购买证；委购书
w oS I
2i authorization 认可；核准；授权；授权书
RI% ZT authorization by direction 指示授权
~?)ST?& authorization by instruction 指令授权
\!4sd2Yi authorization by warrant 令状授权
%A<|@OSdOa authorization of unit trust 单位信托的认可
"~lGSWcU authorized agent 指定代理人
z2lEHa?w authorized capital 法定资本
#E(
n authorized clerk 出市员
M(2c{TT authorized dealer 认可交易商
;tF7 GjEp authorized financial institution 认可财务机构
fX HN m$"n authorized fund 认可基金
T;%ce LD authorized fund house 获授权的基金公司；认可基金公司
_ % HyXd authorized institution 认可机构
iE$/ Rcp authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
?g$dz?^CK& authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
9H<6k* authorized insurer 获授权保险人；获认可承保人
LAwl9YnG: authorized investment 特准投资项目
"3i=kvdz authorized person 获授权人
S?5z authorized representative 获授权代表
g2<xr;<t^ authorized share capital 法定股本
Px)/`'D automated quotation system 自动报价系统
xv{iWJcs Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
m_z1|zM}o 自动交易系统〔香港期货交易所有限公司〕
? h$>7| automatic adjustment mechanism 自动调整机制
7QlA/iKqK automatic adjustment system 自动调整系统
:h&*<!O2B` Automatic Clearing House 自动票据交换所
0r+%5}| -K automatic exchange rates accumulation system 自动化汇率累集系统
uz1t uX_ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
| '2E'?\/x automatic teller machine [ATM] 自动柜员机
Pxj ?W'| autopay 自动转帐
VlVd"jW available assets 可用资产
;Vad| - available fiscal reserve 现存财政储备
e FPDW; available profit 可用利润
B%L0g.D " Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
*}\!&Zk" average 平均；平均数；海损
5UwaBPj4 average basic salary 平均基本薪金
By 8C-jD average consumer expenditure 平均消费开支；一般消费开支
^L; `F average cost 平均成本
y p=2nU"o average cost of land production 增辟土地平均成本
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wVZ+ average daily turnover 平均每日成交额
he/UvMu average daily wage rate 平均每日工资率
.s _wP average expenditure pattern 平均开支模式
~T')s-,l,: average growth rate 平均增长率
PF1m :Iz`d average net fixed assets 固定资产平均净值
{} ZQK average of relatives 相对价格平均数
m.MOn3 n] average price 平均价格
X }yEMe {T average propensity to consume 平均消费倾向；一般消费倾向
L44-: 3 average propensity to save 平均储蓄倾向；一般储蓄倾向
=J,aB p average rate 平均率
Ywf.,V average revenue 平均收入；平均收益
|/ g\N, ] average stock 平均库存；平均存货
~h;c3#wuc average yearly rent 平均年租
+[JGi"ca avoidance of double taxation 避免双重课税
.( vS/ avoidance of tax 避税
