A:
<l`xP)] X A share Ａ股；甲类股份
L"(k ;Mfe abatement of tax 减税；减扣免税额
"oLY";0(= ABN AMRO Bank N.V. 荷兰银行
g~v>{F+u above-the-line expenditure 线上项目支出；经常预算支出
U(~d^9/# above-the-line receipt 线上项目收入；经常预算收入
nv OJY6)$V ABSA Asia Limited 南非联合亚洲有限公司
MRb6O!$`C absolute change 绝对数值变更
h3YWqSj absolute expenditure 实际开支
?H0"*8C?Y absolute guideline figure 绝对准则数字
7O]$2 absolute interest 绝对权益
Xf/ qUao absolute order of discharge 绝对破产解除令
_q1b3)`D absolute profit margin 绝对利润幅度
)r`F}_CEL absolute value 实值；绝对值
6%\&m|S absolutely vested interest 绝对既得权益
\-n bV#{ absorbed cost 已吸收成本；已分摊成本
%h^ f?.( : absorption 吸收；分摊；合并
)Zbrg~-@ absorption rate 吸收率；摊配率；分摊率
=K8 z8K? ACB Finance Limited 亚洲商业财务有限公司
t
\;,$i acceptable form of reciprocity 合理的互惠条件
rsPo~nA acceptable rate 适当利率；适当汇率
}M|,Z'@* acceptance agreement 承兑协议
.?NraydwV acceptance for honour 参加承兑
[6}>? acceptor 承兑人；接受人；受票人
F&6Xo]? acceptor for honour 参加承兑人
jT $ accident insurance 意外保险
,+U,(P5>s Accident Insurance Association of Hong Kong 香港意外保险公会
2)4oe accident insurance scheme 意外保险计划
Gi 7p`F. accident year basis 意外年度基准
LO@='}D= accommodation 通融；贷款
.DN)ck:e; accommodation bill 通融票据；空头票据
Y| 2Gj(*8 accommodation party 汇票代发人
J5j3#2l account balance 帐户余额；帐户结余
nm{J account book 帐簿
w\{oOlE account collected in advance 预收款项
56l1&hp8In account current book 往来帐簿
haoQr)S account of after-acquired property 事后取得的财产报告
[[A}MF*@ account of defaulter 拖欠帐目
0~GtK8^B account payable 应付帐款
xL#UMvZ>;h account payee only [A/C payee only] 只可转帐；存入收款人帐户
+/|t8z FWs account receivable 应收帐款
V'm4DR#M account receivable report 应收帐款报表
NB#- W4NA account statement 结单；帐单；会计财务报表
syB.Z-Cpd account title 帐户名称；会计科目
3?Tk[m1b accountant's report 会计师报告
Dqg~g|(Q< Accountant's Report Rules 会计师报告规则
G\ m`{jv accounting and auditing procedure 会计与审计程序；会计与核数程序
.j l|? o Accounting Arrangements 《会计安排》
tMOhH
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D%,AdR"m accounting by Official Receiver 破产管理署署长呈交的帐目
fKQq]&~
H Accounting Circular 《会计通告》
n~C!PX E accounting class 会计类别
"qxu9Hg! accounting date 记帐日期；会计结算日期
;RW0 24 accounting for money 款项核算
|9x H9@^f Accounting Officer 会计主任
KL^hYjC accounting period 会计报告期；会计期
'\4 @ accounting policy 会计政策；会计方针
q-5U,!!W/ accounting practice 会计惯例
E,$5 V^
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q rt2BT) accounting record 会计记录
$`'Xb accounting report 会计报告
"inXHxqu/J Accounting Services Branch [Treasury] 会计事务部〔库务署〕
:+Okv$v 4 Accounting Society of China 中国会计学会
k:sFI @g accounting statement 会计报表
(N/KP+J$n accounting system 会计制度；会计系统
2nkUvb%= accounting transaction 会计事项；帐务交易
k*$[V17 accounting treatment 会计处理
E(/M?>t- accounting year 会计年度
9TZ4ffXV* accretion 增值；添加
,#blY~h8^ accrual 应计项目；应累算数目
m |%ly accrual basis 应计制；权责发生制
l/ :23\ accrual basis accounting 应计制会计；权责发生制会计
/gUD!@ accrue 应累算；应计
T/ Fj0' accrued benefit 应累算利益
;lU]ilYv accrued charges 应计费用
! 1wf/C;= accrued cumulative preference share dividend 应累算的累积优先股股息
I] vCra accrued expenses 应累算费用
(n
{,R accrued interest payable 应付利息；应计未付利息
:o=a@Rqx accrued interest receivable 应收利息；应计未收利息
TW)~&;1l accrued right 累算权益
j _p|>f<} accruing profit 应累算的利润
2PVtyV3; accumulated fiscal reserve 累积财政储备
2|:xb9# accumulated profit 累积利润；滚存溢利
e 0 cV g accumulated reserve 累积储备
T(4OPiKu accumulation of surplus income 累积收益盈余
aA3KJa acquired assets 既得资产
C' oNGOEd acquisition 收购；购置；取得
, 3p$Z acquisition cost 购置成本
#24 eogo~ acquisition expenses 购置费用
;:#g\|(<+ acquisition of 100% interest 收购全部股权
9f7T.}HM acquisition of control 取得控制权
C)v*L#{% acquisition of fixed assets 购置固定资产
i?D
KKjN$ acquisition of shell “买壳”
CF0i72ul5 acquisition price 收购价
,d~6LXr<fM act of God 天灾
{ZR>`'^: acting partner 执事合伙人
rQM$lJ[x active market 买卖活跃的市场；交投畅旺的市场；旺市
y>jP]LR4 active partner 积极参与的合伙人
b 9 cY active trading 交投活跃
9}*<8%PSt, actual circulation 实际流通
ie9,y e" actual cost 实际成本
*C"-$WU3o actual expenditure 实际开支；实际支出
X|wg7>kh*` actual income 实际入息；实际收入；实际收益
JVawWw0q actual market 现货市场
%9Y3jB",2 actual price 现货价；实际价格
dRu|*s actual profit 实际利润
G
;fc8a[X actual quotation 实盘；实际价位；实际报价
ae-hQF& actual year basis 按实际年度计算
i3v|r 0O~L actuals 实货
TF7~eyLg actuarial investigation 精算调查
REc+ @;B actuarial principle 精算原则
jt,dr3|/n actuarial report 精算师报告
X \
bXat+ Actuarial Society of Hong Kong 香港精算学会
H(,D5y`k1 actuarial valuation 精算师估值
V3t;V-Lkt actuary 精算师
nLc Oz3h ad referendum agreement 暂定协议；有待覆核的协定
K%iA-h ad valorem duty 从价税；按值征税
`%nj$-W: ad valorem duty system 从价税制
hH ])0C ad valorem fee 从价费
/@`kM'1:
ad valorem tariff 从价关税
D g~L" additional allowance 额外免税额
Z @d(0 z additional amount for unexpired risk 未过期风险的额外款额
[44C`x[8M+ additional assessable profit 补加应评税利润
V9cKl[ additional assessment 补加评税
=}^J6+TVL additional commitment 额外承担
P{ HYZg additional commitment vote 额外承担拨款
RI</T3%~ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
+q-/~G' additional dependent parent allowance 供养父母额外免税额
K]s*rPT/, additional provision 额外拨款
qrxn%#\XP additional stamp duty 附加印花税
oasEG6OI8 additional tax 补加税罚款；补加税款
Eu)(@,]w e Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
?X5Y8n]y\h adjudged bankrupt 被裁定破产
=>en<#[\: adjudicated bankrupt 裁定破产人
y3{ F\K adjudication fee 裁定费；评定印花税额手续费；评估契据费
N_^s;Qj adjudication of bankruptcy 裁定破产；宣告破产
B?pNF+?'z adjudication of insolvency 裁定无力偿还债务
8{ooLdpX 7 adjusted actual 经调整的实数；调整后的实数
UD}#c:I adjusted current assets 经调整的流动资产；调整后的流动资产
'vc>uY adjusted figure 经调整的数字；调整后的数额
rmh 1.W adjusted liabilities 经调整的负债；调整后的负债
H\!p%Y adjusted loss 经调整的亏损；调整后的亏损
;(I')[R " adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
rwh,RI)
)g adjusted profit 经调整的利润；调整后的利润
;I@@PUnR adjusted surplus 经调整的盈余额；调整后的盈余额
9f U,_`r adjusted value 经调整的价值；调整后的价值
&K@ RTgb adjustment 调整；修订；理算〔保险〕
(#?k|e"Y"` adjustment centre 调剂中心
4/:}K >S_ adjustment lag 调整过程的时间差距；调整时差
U\~9YX 8 adjustment mechanism 调整机制
H68~5lJY^] adjustment of loss 亏损调整
'PK ;Fg\ adjustment process 调整过程；调整程序
L$rMfe S adjustment range 调整幅度
W _JGJV.^f administered exchange rate 受管制汇率
i0/RvrLc Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
1
|T{RY5 administration expenses 行政费用
).l`N&_peM administration fee 手续费；行政费
?=#vp / administration in bankruptcy 破产管理
e/s8?l administration order 遗产管理令
"` q: administrator 管理人；遗产管理人
vA"M Tncv administrator of the estate 遗产管理人
Z(c3GmY admission of debt 债项承认书
0tb%h[%,M admission of proof 接纳债权证明
oQ:.pq{T advance 放贷款项；垫付款项；预支款项；预付款项
mtd ,m advance account 暂支帐目；预付款帐户
SR8)4:aKW advance compensation 预付补偿金
R q
|,@ advance from shareholder 股东垫款
qr <RMs advance pending reimbursement 预支以待日后付还
~4 ^~w#R advanced economy 先进经济体系
c+A$ [ advancement 预付；预付财产
] o+5$L,5b advances warrant 垫款令
e !2SO*O advancing 贷出
[ @;q#.}Z adverse balance 逆差
Z`]r)z%f adverse exchange 逆汇
W b{0UkApJ advertisement addressed to shareholders 在报章刊登的致股东通告
EJ@&vuDd$ advice for collection 托收通知书
xm$-:N0q advice of drawing 提款通知书；汇票通知书
:}* advice of payment 付款通知
ATzFs]~K; Advisory Committee [Securities and Futures Commission]
'^!#* O 谘询委员会〔证券及期货事务监察委员会〕
kWMz;{I5*w Advisory Committee on Diversification 经济多元化谘询委员会
YM r2|VEU[ affidavit 誓章；遗产申报誓章
j[Q9_0R~lR affidavit of no receipt 述明无收款的誓章
&,8F!)[9 affiliate 联号；联营公司；附属公司
m xEn iy affiliated company 附属公司；联号；联营公司
^g SZzJ5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Mj<T+Ohz affordability 负担能力
YG_|L[/# African Development Bank [AfDB] 非洲开发银行
*hvC0U@3 after-acquired property 事后取得的财产
F?+\J =LT after-hours dealing 市后交易
i@m@]-2 after-tax profit 税后盈利；税后利润；税后溢利
H ]z83:Z agency agreement 代理协议
"K c/Cs2[ agency expenses 代理机构的开支
Ygq;jX agency fee 代理费
s
C>Oyh:%! Agency Law 《代理法》
yQ!I`T>a agent 代理人；承销人
<q.Q,_cW agent of company 公司代理人
?>/9ae^Bw agent's fee 代理人费；经纪费
7SJR_G6,{ aggregate 总计；总数；总体数字
Z_;! f}X aggregate amount 总款额；总额
8}K^o>J&K aggregate assets and liabilities 总体资产与负债
)lZoXt_3 aggregate at constant price 按固定价格计算的总体数字
Rn$[P. || aggregate demand 总需求
{&ykpu090 aggregate gross position 总持仓量
\@ B 'f aggregate limit 总限额
G_]zy mXQ aggregate of salaries tax 合计薪俸税
o]M1$)>b + aggregate performance 总体表现；总体业绩
lc[)O3,,B aggregate supply 总体供应
(L<q Jd1Q aggregate surplus 总盈余
G
_-J R aggregate total 整体总额
hN^,'O aggregate value 总值；合计价值
IqAML|C aggregated basis 合计基准
[9^lAhX aggregated net chargeable income 合计应课税入息实额
("KtJ aggregation 合并计算；合计；总和
<&RpGAk%I aggregation of incomes of husband and wife 夫妇入息合并计算
p?2^JJpUb aggregation of property 财产的总和
R8-=N +hX agio 差价；贴水
?[< #>,W Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
yu>)[ |- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
oJ ?,X^~_ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
< Dt/JA(p Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
BUS4 T#D 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
VVJI J9L&C Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
9? y&/D5O 《香港政府和大韩民国政府关于相互促进和保护投资协定》
H <9_B A ? agreement for a settlement 授产协议
H~
E<ek'~ agreement for assignment 转让协议
%<0 'xJ%%Q agreement for sale 售卖协议；买卖协议
[\3W_jR agreement for sale and purchase 买卖协议
|Kb
m74Z% agreement for the payment of interest 支付利息协议
FBxg^g%PB@ agreement for the repayment of money 还款协议
v \o
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Ao+6 ^z_ Agricultural Bank of China 中国农业银行
/>n!2'! air passenger departure tax 飞机乘客离境税
`a `>Mtl Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
\ `;1[m airport tax 机场税
"H#pN;)+ alcohol duty 酒精税
5.$/]2VK alienation 让与；让渡；转让
@jCMQYR alimony 生活费；赡养费
%xrldn% All Ordinaries Index [AOI] 所有普通股指数
3i1TBhs6 all risks 全险；综合险
Ae\: {[c_D All Sales Record for Stock Market 《股票市场成交报告》
U"RA*| Allied Capital Resources Limited 新联财务有限公司
-AN5LE9- all-items index [Consumer Price Index] 总指数〔消费物价指数〕
GkpYf~\Q allocation letter 拨款信件
n^|SN9 _r allocation of fund 分配款项；预留款项
l
>~ Rzw allocation of profit 利润分配；溢利分配
UD=[::## allocation warrant 拨款令
D"gv:RojD allotment 分配；配股
DwGRv:&HH allotment notice 股份配售通知；配股通知
>n3ig~0d allotment of shares 股份分配
"U!Vdt2vp allowable 可获宽免；免税的
=~ k}XB allowable business loss 可扣除的营业亏损
~O~iP8T allowable expenses 可扣税的支出
E W`3$J; allowance 免税额；津贴；备抵；准备金
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m"':f allowance for debts 债项的免税额
.k$Yleg allowance for depreciation by wear and tear 耗损折旧免税额
6l:uQz9 allowance for funeral expenses 殡殓费的免税额
Dn)B19b allowance for inflation 为通货膨胀而预留的款项；通胀准备金
B@v
(ZY allowance for repairs and outgoings 修葺及支出方面的免税额
85e*um^ allowance to debtor 给债务人的津贴
Oy b0t|do+ alteration of capital 资本更改
= ld!=II alternate trustee 候补受托人
`A 9fanh amalgamation 合并
*{,}pK2* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
X .sOZb?$ ambit of charges 征税范围；收费范围
7 0PGbAD amended valuation 经修订的估值
m>|7&l_ American Commodities Exchange 美国商品交易所
WcQkeh3n American Express Bank Limited 美国运通银行
Po&'#TC1 American Stock Exchange 美国证券交易所
,Wtgj=1!. amortization 摊销
pedyWA> amount due from banks 存放银行同业的款项
lL'Bop@ amount due from banks abroad 存放海外银行同业的款项
qI>,PX amount due from holding companies 控股公司欠款
yuC|_nL amount due from local banks 存放本港银行同业的款项
&dPUd ~&EL amount due to banks 银行同业的存款
Yxy!&hPLv: amount due to banks abroad 海外银行同业的存款
9oIfSr,y amount due to holding companies 控股公司存款
m%'T90mi amount due to local banks 本港银行同业的存款
:|8!w amount due to outport banks 外埠银行同业的存款
Apj[z2nr amount for note issue 发行纸币的款额
!1%Sf.`!_ amount of bond 担保契据的款额
I5)$M{ #a amount of consideration 代价款额
\r9E6LL X' amount of contribution 供款数额
#l h'
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Qsw.429t amount of principal of the loan 贷款本金额
V CVKh amount of rates chargeable 应征差饷数额
nch#DE8 2 amount of share capital 股本额
Khl0 ~ amount of sums assured 承保款额
1/,~0N9 amount of variation 变动幅度
r9*6=*J| amount of vote 拨款数额
65nK1W`i amount payable 应付款额
g6+5uvpd amount receivable 应收款额
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9%iHx-< Amsterdam Stock Exchange 阿姆斯特丹证券交易所
}u8g7 Nj analysis 分析
aK_k'4YTm ancillary risk 附属风险
_Fn`G .r< annual account 周年帐目；周年帐目报表；年度决算；年结
ZvLI~ul(zT annual accounting date 年结日期
gLY15v4? annual allowance 每年免税额；年积金；年度津贴；年津
@=%g{ annual balance 年度余额
` 4?|yp.|L annual disposable income 每年可动用收入
ty:{e]e annual estimates 周年预算
=f23lA annual fee 年费
kGL3*x annual general meeting 周年大会
'MW O3 annual growth rate 年增率；每年增长率
@iMF&\KC annual long-term supplement 长期个案每年补助金
C9_[ ke[1D annual pensionable emolument 可供计算退休金的年薪
xB]^^ NYE= annual report 年报
a_ ]l?t Annual Report on the Consumer Price Index 《消费物价指数年报》
oIQ$98 M annual return 周年报表；周年申报表；每年报税表格
#2 lvRJB Annual Return Rules 《周年报表规则》
+=d= annual review of consumer prices 每年消费物价回顾
u/Nc X annual roll-forward basis 逐年延展方式
B~M6l7^? annual salary 年薪
_k;HhLj` annual statement 年度报表；年度决算表
aK ]AhOG Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
;JMmr-@ annuitant 年金受益人
[>U2!4=$M annuity 年金
p$ETAvD annuity contract 年金合约
Jw>na _FJ annuity on human life 人寿年金
2kk; z0f antecedent debt 先前的债项
A`Rs
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(Q&O'ng1 anticipated expenditure 预期开支
@6%7X7m anticipated net profit 预期纯利
7z&$\ qu2 anticipated revenue 预期收入
,b5vnW\ anti-inflation measure 反通货膨胀措施
6'x3g2C/ anti-inflationary stance 反通货膨胀立场
g3yZi7b5FU apparent deficit 表面赤字
Gm3`/!r apparent financial solvency 表面偿债能力
; xQhq* apparent partner 表面合伙人
/{P-WRz> application for personal assessment 个人入息课税申请书
keG\-f application of fund 资金应用
Dd,i^,4Gj application to release as liquidator and to destruct the books of accounts and documents
-1~o ~yGE 申请免除清盘人职务及毁灭帐簿与文件
UI'fzlB appointed actuary 委任精算师
Ino]::ZJ / appointed auditor 委任核数师；委任审计师
'1 fyBU appointed trustee 委任的受托人
(i?9/8I appointer 委任人
9Zmq7a
E apportioned pro rata 按比例分摊
;g;1<?
[ apportionment 分配；分摊
LU8:]zOY Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^QG<_Dm] apportionment formula 分摊方程式
aR'~=t&;z1 apportionment of estate duty 遗产税的分摊
D #7q3s appraisal 估价；评估
P2 qC[1hYH appreciable growth 可观增长
*c Cj*Zr] appreciable impact 显着影响
kY6_n4 appreciable increase 可观增长
'cAS>s"$}V appreciation 增值；升值
ykH@kv Qt appreciation against other currencies 相对其他货币升值
9'e<{mlM appreciation of the exchange value of Hong Kong dollar 港元汇值上升
=zDvZ(5 appreciation tax 增值税
) :nC%0V appropriation 拨款；拨用；拨付
(_+ux1h6^ appropriation account 拨款帐目
[d-Y1 Appropriation Bill 拨款法案
B52dZ b appropriation-in-aid system 补助拨款办法
d0f(U k approved assets 核准资产
L@_o*"&j approved basket stock 认可一篮子证券
GXNkl?# approved budget 核准预算
Y^U^yh_!^ approved charitable donation 认可慈善捐款
om=kA"&&Q
approved charitable institution 认可慈善机构
_^ic@h3'X~ approved currency 核准货币；认可货币
rY&#g%B6Fp approved estimates 核准预算
(ip3{d{CT] approved estimates of expenditure 核准开支预算
pp{GaC i approved overseas insurer 核准海外保险人
3`RI[% AN~ approved overseas trust company 核准海外信托公司
G )`gn approved pooled investment fund 核准汇集投资基金
3+
2&9mm approved provident fund scheme 认可公积金计划
\ hb$v approved provision 核准拨款
PnB2a'(^@? approved redeemable share 核准可赎回股份
<OJqeUo+*\ approved regional stock 认可地区性证券
$!_} d approved retirement scheme 认可退休金计划
yD`pUE$ approved subordinated loan 核准附属贷款
<^'IC9D] arbitrage 套戥；套汇；套利
}_mMQg2>= arbitrageur 套戥者；套汇者
o>T+fBHE arbitrary amount 临时款项
y\[* mgl: arrangement 措施；安排；协定
,2i1 4H arrears 欠款
]{#Xcqx arrears of pay 欠付薪酬
?YDMl arrears of revenue 逾期未收税款；逾期未收的帐项
=W2I0nr. articles of association 组织章程；组织细则；组织章程细则
O*x~a;?G Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
O*B9 Bah ascertainment of profit 确定利润
Snp(&TD<< "Asia Clear" “亚洲结算系统”
s 8qpK; O Asia Commercial Bank Ltd. 亚洲商业银行有限公司
w>}n1N c$G Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
aGws?<1$ Asian Development Fund [ADF] 亚洲发展基金
'z)cieFKP Asian dollar bond 亚洲美元债券
@`Dh 7Q Asian dollar market 亚洲美元市场
IG2z3(j Asian dollar rate 亚洲美元利率
86dz Jh Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
B(6*U~Kn% Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
$2blF)uYE asked price 沽盘；喊价；索价；卖方报价
; XlCd[J< assessable income 应评税入息
Ex@}x# 3 assessable loss 应评税亏损
qK ~]au:C assessable profit 应评税利润
|z&7K oYK' assessable value 应评税值
gw%L M7yQR assessed profit 估定利润
:S!!J* 0 assessed value 经评估价值
HCe/!2Y/% assessment 评税；评定；估价；评税单
V`YmGo assessment number 评税编号；估价编号
5B8fz;l= B assessment of additional tax 补加税评税
BO6XY90( assessment of performance 业绩评估；实绩评价
e 0Z2B2 Assessor 评税主任
D~`R LPMk asset price bubbles 资产价格泡沫
D$r n?@&g asset-backed securities 具资产保证的证券
/^I!)|At assets accretion 资产增值
%|f@WxNrU assets and liabilities 资产与负债
~x@V"rxGw assets betterment statement 资产递增表；资产改进表
F[F
NtZ assets lending 实物放款；有抵押贷款
0;*[} M]Z assets of the company passing on the death 死者去世时转移的公司资产
/q7$"wP assets pledged as security for liabilities 用作负债抵押的资产
>?G!>kw assets portfolio 资产投资组合
ljz=u;O) assets price 资产价格
lL5* l,)To assets quality 资产质素
qzLD assets realization 资产变现
Y$j !-l5z assets refinancing arrangement 资产再集资安排
hewc5vrL assets securitization 资产证券化
P=9U K`n assets situated outside Hong Kong 在香港以外地方的资产
&zVXd assets stripping 削减资产；拆卖资产
IlI5xkJ( assets value 资产值
Mii&doU assignee 承让人
^EW6}oj[ assignment 转让；转让书；转让契
NqFfz9G) assignment of interest 权益转让
v:>sS_^ assignment of letters patent and trade mark 专利证书及商标转让
[biz[ fm assignment of property 物业转让；物业转让书
CDr0QM4k:. assignment right 转让权
f}ch1u> assignor 转让人
-rHqU| associate 有联系的人；有关连人士；相联者；合伙人；联系人
*#@{&Q(Qh Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
,:V[H8 ? associate member 附属会员
1:./f |m associated body corporate 相联法人团体
I?%#`Rvu associated company 相联公司；联属公司
iU=:YPE+ . associated corporation 相联法团
u09D` QPP] Association of Chartered Certified Accountants [ACCA] [United Kingdom]
!ZCxi
公认会计师公会〔英国〕
bX5/xf$q Association of Futures Exchange Brokers 香港期货经纪协会
/len8FRf Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
beV+3HqB8 association of underwriters 承保人组织
DiZv sc assumption of control 接管
#!_ViG )2^ assurance 担保；保险；转易；转易书
="Az g8W assurance of interest 权益的转易
<A`SC;k\u at 19XX price 按一九ＸＸ年价格计算
km`";gUp> at a discount 按赔价计算；按贴水价格计算；打折扣
Pi,86? at a premium 按溢价计算；按升水价格计算
iuM ,a F at call 通知付款；按通知
rsw= a_S at constant market price 按固定市价计算
x8w sx
F at constant price 按固定价格计算
w^7[4u4 at cost 按成本计算
nf:wJ-;* at current market price 按当时市价计算；按现时市价计算
2 uF'\y at current price 按当时价格计算；按现时价格计算
{W%XS E at factor cost 按要素成本计算；按生产要素成本计算
oL!C(\ERh at money-of-the-day price 按付款当日价格计算
4Yt'I#* at or better 按指定或较佳价位〔买卖指令〕
R+/kx#^ at par 按面值计算；平价
W* n|T{n at sight 见票即付
/R6\_oM at the close 按收市盘
.R@XstQ
at the opening 按开市盘
} wJH@'0+ attestation 见证；见证条款
55,2eg#{O at-the-money option 平价期权
% /!f^PIwX attorney 受权人；受托代表人
!RjC0, attornment 新拥有人承认书
,Hp7`I>/ attributable profit 可归属利润
r CUs attributable share value 可归属股份价值
8k.#4}fP Auckland Stock Exchange 奥克兰证券交易所
"tDB[?
auction 拍卖
r $ YEq5 auctioneer 拍卖商
)2u_[Jc= audit 审计；核数
R[ m+s=+ Audit Commission 审计署
a\B?J Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(S6>^:;=~ 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〕
]IDhE{ audit review 帐目审查
5*Dh#FRp Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
5CH8;sMK audited account 审计帐目；经审计的帐目
bZj5qjl`x audited annual account 经审计的周年帐目
!QME!c>*$ audited balance sheet 经审计的资产负债表
GNW.n(a auditor 核数师；核数主任；审计师
@f,/ K1k auditor's certificate 核数师证明书；审计师证明书
)U8=-_m auditor's report 核数师报告；审计师报告
^
7) H;$ Aussie bond 澳元债券
Z]Cd> u austerity budget 紧缩预算
IL?"g {w Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
* fLVzYpo Australia All Ordinaries Index 澳洲所有普通股票指数
b cAk$tA2 Australian Dollar [AUD] 澳元
KsqS{VVCh Australian Options Market 澳大利亚期权市场
;D%H}+Z Australian Securities Commission 澳洲证券事务监察委员会
a,n#E!zT?w Australian Society of Certified Practising Accountants 澳洲执业会计师公会
3 [O+wVv Australian Stock Exchange 澳大利亚证券交易所
="AaC!E,W Austrian Schilling [ATS] 奥地利先令
N~?(<DyZR authentication 认证；鉴证
OhM_{]* authority to purchase 委托购买证；委购书
tvUC d} authorization 认可；核准；授权；授权书
\"Qa)1 | authorization by direction 指示授权
H5CL0#I authorization by instruction 指令授权
H#T& 7X_< authorization by warrant 令状授权
WP^w Ni
~> authorization of unit trust 单位信托的认可
v[jg|s&6" authorized agent 指定代理人
3wPUP+)c7 authorized capital 法定资本
>3I|5kZ6 authorized clerk 出市员
3]7j, 1^ authorized dealer 认可交易商
Su+[Q6oC@ authorized financial institution 认可财务机构
L_M(Lj authorized fund 认可基金
bJw{ U. authorized fund house 获授权的基金公司；认可基金公司
<uo@k' authorized institution 认可机构
/8 "rCh|m- authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
}z2[w@M authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
V LfKN)g authorized insurer 获授权保险人；获认可承保人
<EY{goW authorized investment 特准投资项目
Pa?C-Xn^ authorized person 获授权人
meGL T/
authorized representative 获授权代表
E0u&hBd3_ authorized share capital 法定股本
c&PaJm automated quotation system 自动报价系统
|>wGl Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
on1B~?*D 自动交易系统〔香港期货交易所有限公司〕
*{O[} automatic adjustment mechanism 自动调整机制
xgvwH?< automatic adjustment system 自动调整系统
U@53VmrOy Automatic Clearing House 自动票据交换所
0E@*&Ru automatic exchange rates accumulation system 自动化汇率累集系统
NuX II- Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
+{%)}?F automatic teller machine [ATM] 自动柜员机
R ^INl@(O autopay 自动转帐
#K/95!) available assets 可用资产
ROO@EQ#`Z available fiscal reserve 现存财政储备
E+$D$a available profit 可用利润
vLGnLpt Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
z ]&?}o average 平均；平均数；海损
g#G ]}8C average basic salary 平均基本薪金
ezS@`_pR; average consumer expenditure 平均消费开支；一般消费开支
N).'> average cost 平均成本
J"XZnb)E= average cost of land production 增辟土地平均成本
RxVZn"" average daily turnover 平均每日成交额
u7},+E)+B average daily wage rate 平均每日工资率
E=]|v+#~ average expenditure pattern 平均开支模式
ss`Sl$ average growth rate 平均增长率
vb9C&# average net fixed assets 固定资产平均净值
k =O average of relatives 相对价格平均数
7}pg7EF3z average price 平均价格
_s}`ohKvD average propensity to consume 平均消费倾向；一般消费倾向
. d?LRf average propensity to save 平均储蓄倾向；一般储蓄倾向
O0eM*~zI average rate 平均率
:4r*Jju<V average revenue 平均收入；平均收益
a.a
,_ average stock 平均库存；平均存货
P#[?Kfi average yearly rent 平均年租
>.uIp4@( avoidance of double taxation 避免双重课税
wVc ^ l avoidance of tax 避税
