A:
ZYa\"zp- A share Ａ股；甲类股份
:k~dj C abatement of tax 减税；减扣免税额
:=9< ABN AMRO Bank N.V. 荷兰银行
F} 'wH-qp above-the-line expenditure 线上项目支出；经常预算支出
X'x3esw w above-the-line receipt 线上项目收入；经常预算收入
D,Lp|V ABSA Asia Limited 南非联合亚洲有限公司
d`Oe_< absolute change 绝对数值变更
xIL#h@dz absolute expenditure 实际开支
0Gsu absolute guideline figure 绝对准则数字
i6Q b[\; absolute interest 绝对权益
T#@{G,N absolute order of discharge 绝对破产解除令
H @D;e absolute profit margin 绝对利润幅度
F.?01,J=1 absolute value 实值；绝对值
b/u8}
J absolutely vested interest 绝对既得权益
n(>C'<otj absorbed cost 已吸收成本；已分摊成本
&RW`W)0; absorption 吸收；分摊；合并
j0x5@1`6G absorption rate 吸收率；摊配率；分摊率
ZVL
gK}s ACB Finance Limited 亚洲商业财务有限公司
{E51Kv&_ acceptable form of reciprocity 合理的互惠条件
;1`!wG-DD acceptable rate 适当利率；适当汇率
1HbFtU`y~ acceptance agreement 承兑协议
u] M\3V. acceptance for honour 参加承兑
99u/ fk L acceptor 承兑人；接受人；受票人
.x-J44i@/ acceptor for honour 参加承兑人
$mpO?D J~ accident insurance 意外保险
IP ,.+:i Accident Insurance Association of Hong Kong 香港意外保险公会
<7'&1= %r accident insurance scheme 意外保险计划
rslvsS: accident year basis 意外年度基准
Jf_%<\ O accommodation 通融；贷款
<bUXC@3W accommodation bill 通融票据；空头票据
@?Zf-. accommodation party 汇票代发人
q@l(Qol account balance 帐户余额；帐户结余
m[:K"lZ
]2 account book 帐簿
]-:6T0JuS account collected in advance 预收款项
s8vKKvs`9 account current book 往来帐簿
_Yq@ F Ou account of after-acquired property 事后取得的财产报告
OC NPi4 account of defaulter 拖欠帐目
BvK QlT account payable 应付帐款
I9 &lO/c0 account payee only [A/C payee only] 只可转帐；存入收款人帐户
I\zemW! account receivable 应收帐款
E^ wyD-ii/ account receivable report 应收帐款报表
' # D8*OP^ account statement 结单；帐单；会计财务报表
Svw<XJ account title 帐户名称；会计科目
6G of. :"f accountant's report 会计师报告
".P){Dep$4 Accountant's Report Rules 会计师报告规则
~.oj.[ } accounting and auditing procedure 会计与审计程序；会计与核数程序
qTM%G- Accounting Arrangements 《会计安排》
X >z lb$ accounting basis 会计基础
fF; h V accounting by Official Receiver 破产管理署署长呈交的帐目
>zng J$ Accounting Circular 《会计通告》
c}-(. eu accounting class 会计类别
%>zjGF< accounting date 记帐日期；会计结算日期
('hT accounting for money 款项核算
6kR\xP]Kr Accounting Officer 会计主任
89H sPB1"t accounting period 会计报告期；会计期
#jA) >z\Q^ accounting policy 会计政策；会计方针
1e}8LH7 accounting practice 会计惯例
?djQZ * accounting principle 会计准则
opp!0:jS* accounting record 会计记录
.Djta|puu accounting report 会计报告
C6jR=@42Q Accounting Services Branch [Treasury] 会计事务部〔库务署〕
zzIr2so Accounting Society of China 中国会计学会
HB iBv-=, accounting statement 会计报表
a#[-*ou` accounting system 会计制度；会计系统
=Op+v " accounting transaction 会计事项；帐务交易
#;Tz[0 accounting treatment 会计处理
iw\%h9 accounting year 会计年度
qP1FJ89H accretion 增值；添加
L/Vx~r`P accrual 应计项目；应累算数目
PsnGXcj accrual basis 应计制；权责发生制
i9 A ~ < accrual basis accounting 应计制会计；权责发生制会计
_#C()Ro*P accrue 应累算；应计
`u
XQ z7 accrued benefit 应累算利益
f p[,C1U accrued charges 应计费用
NM#- Af*pg accrued cumulative preference share dividend 应累算的累积优先股股息
(sTuG } accrued expenses 应累算费用
n wmW.(R4 accrued interest payable 应付利息；应计未付利息
1m@^E:w accrued interest receivable 应收利息；应计未收利息
9 OT,TpA accrued right 累算权益
N#ioJ^}n: accruing profit 应累算的利润
eQDX:b accumulated fiscal reserve 累积财政储备
3EK9,:<Cf accumulated profit 累积利润；滚存溢利
u2iXJmM* accumulated reserve 累积储备
M;.Z M<Ga accumulation of surplus income 累积收益盈余
W?Ww2Lo%Y acquired assets 既得资产
>:1P/U acquisition 收购；购置；取得
RU# F8O acquisition cost 购置成本
dl~|Izm acquisition expenses 购置费用
se9>.}zZN acquisition of 100% interest 收购全部股权
j
!H^-d}q acquisition of control 取得控制权
S\#1 7.= acquisition of fixed assets 购置固定资产
bC6oqF'# acquisition of shell “买壳”
l"+J c1\ X acquisition price 收购价
SA"8!soY3 act of God 天灾
J'T=q/ acting partner 执事合伙人
hdma=KqZ( active market 买卖活跃的市场；交投畅旺的市场；旺市
<q2?S active partner 积极参与的合伙人
(k?7:h active trading 交投活跃
s:>\/[*>0c actual circulation 实际流通
L.'}e{ldW actual cost 实际成本
h2Bz F actual expenditure 实际开支；实际支出
6iA( o*'Yn actual income 实际入息；实际收入；实际收益
"Cz<d w]D actual market 现货市场
"TOa=Tt{, actual price 现货价；实际价格
c&nh>oN actual profit 实际利润
d+fSo SjX8 actual quotation 实盘；实际价位；实际报价
PnYBy| yl actual year basis 按实际年度计算
H17-/|-;0! actuals 实货
7'lZg<z{~j actuarial investigation 精算调查
2kh"8oQ actuarial principle 精算原则
m#7*:i&@Y actuarial report 精算师报告
b #fTAC;< Actuarial Society of Hong Kong 香港精算学会
Ea $aUORm actuarial valuation 精算师估值
WT\<.P y actuary 精算师
YN/ }9. ad referendum agreement 暂定协议；有待覆核的协定
[g|Y7.j8 ad valorem duty 从价税；按值征税
Rl~T$
Ey ad valorem duty system 从价税制
gABr@>Vv ad valorem fee 从价费
{y)s.b~JB ad valorem tariff 从价关税
EcL-V>U# M additional allowance 额外免税额
|CFRJN-J" additional amount for unexpired risk 未过期风险的额外款额
3G}AH E4 additional assessable profit 补加应评税利润
5Wx~ZQZ additional assessment 补加评税
Zyf P; & additional commitment 额外承担
wq!iV | additional commitment vote 额外承担拨款
q(M:QWA q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
.ic:` 1 additional dependent parent allowance 供养父母额外免税额
]/X(V|t additional provision 额外拨款
RP4Ku9 hk additional stamp duty 附加印花税
~ 5"JzT additional tax 补加税罚款；补加税款
@OpNHQat9 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
dt\ jGD adjudged bankrupt 被裁定破产
G4 _, adjudicated bankrupt 裁定破产人
?Bi*1V<R adjudication fee 裁定费；评定印花税额手续费；评估契据费
KKe8
ly, adjudication of bankruptcy 裁定破产；宣告破产
"tk-w{> adjudication of insolvency 裁定无力偿还债务
"Zv~QwC adjusted actual 经调整的实数；调整后的实数
}f} } A = adjusted current assets 经调整的流动资产；调整后的流动资产
%kshQ%P)? adjusted figure 经调整的数字；调整后的数额
~a9W3b4j adjusted liabilities 经调整的负债；调整后的负债
T1WWK' adjusted loss 经调整的亏损；调整后的亏损
*iA4:EIP 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
?# A]{l adjusted profit 经调整的利润；调整后的利润
w f.T3 adjusted surplus 经调整的盈余额；调整后的盈余额
dEa<g99[ ? adjusted value 经调整的价值；调整后的价值
2BXy<BM @ adjustment 调整；修订；理算〔保险〕
~nLN`H d adjustment centre 调剂中心
bC !`@/ adjustment lag 调整过程的时间差距；调整时差
5&Ts7& . adjustment mechanism 调整机制
~Ou1WnmO adjustment of loss 亏损调整
,MPB/j^o5! adjustment process 调整过程；调整程序
o +B:#@9? adjustment range 调整幅度
#]WqM1u administered exchange rate 受管制汇率
!A3-0zN! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
I{' f|+ 1 administration expenses 行政费用
`_ %S administration fee 手续费；行政费
He GY u?& administration in bankruptcy 破产管理
6?tlU>A2s administration order 遗产管理令
68f iG administrator 管理人；遗产管理人
CT a#Q, administrator of the estate 遗产管理人
.wA+S8} S admission of debt 债项承认书
t&q N: J admission of proof 接纳债权证明
5Z/ 7kU= I advance 放贷款项；垫付款项；预支款项；预付款项
T4/fdOR S advance account 暂支帐目；预付款帐户
SMr13%KN/ advance compensation 预付补偿金
:nN1e advance from shareholder 股东垫款
W*DVi_\$y advance pending reimbursement 预支以待日后付还
C B YX] advanced economy 先进经济体系
P Qmq5N6 advancement 预付；预付财产
$lA
V 6I. advances warrant 垫款令
rf:XRJ <4 advancing 贷出
<yA}i"-1W adverse balance 逆差
38ES($ adverse exchange 逆汇
B<?[Mrdxw advertisement addressed to shareholders 在报章刊登的致股东通告
D B526O*
[ advice for collection 托收通知书
6Q&r0>^{ advice of drawing 提款通知书；汇票通知书
2| iV,uJ& advice of payment 付款通知
\2-@' ^i Advisory Committee [Securities and Futures Commission]
N;oQ^B' 谘询委员会〔证券及期货事务监察委员会〕
xiF7}]d+ Advisory Committee on Diversification 经济多元化谘询委员会
AI vXb\wL affidavit 誓章；遗产申报誓章
1+;C`bnA affidavit of no receipt 述明无收款的誓章
Xl7a GlH affiliate 联号；联营公司；附属公司
M,5j5< 7 affiliated company 附属公司；联号；联营公司
RrZM&lXY affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}kHd K vZ affordability 负担能力
*.-.iY.a] African Development Bank [AfDB] 非洲开发银行
1F8 W9b^D after-acquired property 事后取得的财产
1F'1>Bu~ after-hours dealing 市后交易
WO5O?jo' after-tax profit 税后盈利；税后利润；税后溢利
b3-e R5U / agency agreement 代理协议
}TQ{`a @ agency expenses 代理机构的开支
#eZ6)i< agency fee 代理费
>Hb^P)3 Agency Law 《代理法》
KOq;jH{$ agent 代理人；承销人
moj ]j`P5a agent of company 公司代理人
n]_ [NR) i agent's fee 代理人费；经纪费
UV
4>N aggregate 总计；总数；总体数字
RgdysyB aggregate amount 总款额；总额
BcjP+$k4_ aggregate assets and liabilities 总体资产与负债
^mWybPqx aggregate at constant price 按固定价格计算的总体数字
8b.u 'r174 aggregate demand 总需求
h}_~y'^! aggregate gross position 总持仓量
?<&O0'Q aggregate limit 总限额
JCcZuwu[ aggregate of salaries tax 合计薪俸税
9fnA aggregate performance 总体表现；总体业绩
YYEJph@06q aggregate supply 总体供应
%=AxJp!a aggregate surplus 总盈余
zJDSbsc$% aggregate total 整体总额
>7`<!YJkK aggregate value 总值；合计价值
=o}"jV E aggregated basis 合计基准
nMfFH[I4 aggregated net chargeable income 合计应课税入息实额
&;,,H< p aggregation 合并计算；合计；总和
1(Y7mM8\ aggregation of incomes of husband and wife 夫妇入息合并计算
m"\:o aggregation of property 财产的总和
`!:q;i ]} agio 差价；贴水
r=/ ;iH?UH 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》
aJL^AG Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
W!blAkM%i 《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》
mME 4 l Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
n~V4nj&_T 《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》
B_U{ s\VY Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
FsB^CxV g 《香港政府和大韩民国政府关于相互促进和保护投资协定》
,t{,_uP JY agreement for a settlement 授产协议
)3YtIH_ agreement for assignment 转让协议
OdWou|Gz agreement for sale 售卖协议；买卖协议
xqXDxJlns agreement for sale and purchase 买卖协议
t> GfM agreement for the payment of interest 支付利息协议
Ok 7t@l$ agreement for the repayment of money 还款协议
1aVa0q < agreement of reinsurance 再保险协议
J `q]6qf# Agricultural Bank of China 中国农业银行
|6UtW{2I/
air passenger departure tax 飞机乘客离境税
h)1qp Qj Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
M/?KV9Xk2 airport tax 机场税
9odJ r] alcohol duty 酒精税
=~Yn z7 /x alienation 让与；让渡；转让
)#a[-.O I alimony 生活费；赡养费
JXG" M#{ All Ordinaries Index [AOI] 所有普通股指数
&zQ2M#{82 all risks 全险；综合险
Cz4) Y z All Sales Record for Stock Market 《股票市场成交报告》
`b 8v1Os^2 Allied Capital Resources Limited 新联财务有限公司
+')f6P;t>= all-items index [Consumer Price Index] 总指数〔消费物价指数〕
S-31-Zjw allocation letter 拨款信件
]q- g[e' allocation of fund 分配款项；预留款项
id<:p*
allocation of profit 利润分配；溢利分配
BR^7_q4q allocation warrant 拨款令
y-p70.'{U allotment 分配；配股
cYx4 ~ V^ allotment notice 股份配售通知；配股通知
; Sd\VR allotment of shares 股份分配
lZ8CY allowable 可获宽免；免税的
#po5_dE\* allowable business loss 可扣除的营业亏损
lf>*Y.!@me allowable expenses 可扣税的支出
}pk#!N allowance 免税额；津贴；备抵；准备金
yc2/~a_ Gx allowance for debts 债项的免税额
1Gt/Tq$_b allowance for depreciation by wear and tear 耗损折旧免税额
< v]3g allowance for funeral expenses 殡殓费的免税额
xvzr:p P allowance for inflation 为通货膨胀而预留的款项；通胀准备金
-yGDh+- allowance for repairs and outgoings 修葺及支出方面的免税额
,*4p?|A allowance to debtor 给债务人的津贴
{GvT fZ fp alteration of capital 资本更改
V._6=Z J alternate trustee 候补受托人
"G-1>:
amalgamation 合并
Eh-n ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
+,o0-L1D ambit of charges 征税范围；收费范围
<9 =9b_z amended valuation 经修订的估值
_, ;j7%j American Commodities Exchange 美国商品交易所
dC=)^( American Express Bank Limited 美国运通银行
uj%skOD6Z American Stock Exchange 美国证券交易所
i{! T&8 amortization 摊销
xD&^j$Em amount due from banks 存放银行同业的款项
Lb{e ,JH amount due from banks abroad 存放海外银行同业的款项
*Ype>x{ amount due from holding companies 控股公司欠款
nf 1#tlIJd amount due from local banks 存放本港银行同业的款项
IchCACK amount due to banks 银行同业的存款
hlu:=<B amount due to banks abroad 海外银行同业的存款
, +qVu, amount due to holding companies 控股公司存款
hjO*~ amount due to local banks 本港银行同业的存款
WwC 5!kZ amount due to outport banks 外埠银行同业的存款
"#v=IJy&r amount for note issue 发行纸币的款额
r1ws1 rr= amount of bond 担保契据的款额
7iHK_\t n amount of consideration 代价款额
2L AYDaS amount of contribution 供款数额
k5kdCC0FCk amount of indebtedness 负债款额
-(`OcGM'L amount of principal of the loan 贷款本金额
_3]][a, amount of rates chargeable 应征差饷数额
{_(\` > amount of share capital 股本额
as=m`DqOh amount of sums assured 承保款额
n~g)I& amount of variation 变动幅度
]zO/A4 amount of vote 拨款数额
:16P.z1L amount payable 应付款额
T!wo2EzE amount receivable 应收款额
t+,4Ya|Xj Amsterdam Stock Exchange 阿姆斯特丹证券交易所
/8VP[i)u analysis 分析
g8!wb{8?s ancillary risk 附属风险
Xtwun annual account 周年帐目；周年帐目报表；年度决算；年结
AamVms annual accounting date 年结日期
=9kN_:- annual allowance 每年免税额；年积金；年度津贴；年津
L lBN-9p annual balance 年度余额
liR ? annual disposable income 每年可动用收入
C^ Q tSha annual estimates 周年预算
9}B`uJ annual fee 年费
/(O$ (35 annual general meeting 周年大会
g PAX4' annual growth rate 年增率；每年增长率
{;2vmx9 annual long-term supplement 长期个案每年补助金
h^
-. ]Y annual pensionable emolument 可供计算退休金的年薪
2+Px'U\ annual report 年报
jBaB@LO9G Annual Report on the Consumer Price Index 《消费物价指数年报》
:'aAZegQY annual return 周年报表；周年申报表；每年报税表格
3E
f1bhi Annual Return Rules 《周年报表规则》
0 y&I/2 annual review of consumer prices 每年消费物价回顾
8/z3=O & annual roll-forward basis 逐年延展方式
SuZ&vqS annual salary 年薪
Z):n c% S annual statement 年度报表；年度决算表
lpH=2l$>? Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Ro2d,' annuitant 年金受益人
O D Ur annuity 年金
7iJ& 6=/ annuity contract 年金合约
\A `hj~ annuity on human life 人寿年金
<p;k)S2J antecedent debt 先前的债项
E7Cy (LO ante-dated cheque 倒填日期支票
+UJuB anticipated expenditure 预期开支
.1 %T
W) anticipated net profit 预期纯利
C"lJl k9g^ anticipated revenue 预期收入
! _2 n anti-inflation measure 反通货膨胀措施
`OymAyEYQ anti-inflationary stance 反通货膨胀立场
nC {K$ apparent deficit 表面赤字
g*w<* apparent financial solvency 表面偿债能力
K78rg/` apparent partner 表面合伙人
1<ro7A4hK application for personal assessment 个人入息课税申请书
PSawMP w application of fund 资金应用
tNVV)C application to release as liquidator and to destruct the books of accounts and documents
%gnM( pxl 申请免除清盘人职务及毁灭帐簿与文件
gX{loG appointed actuary 委任精算师
k%y9 aO appointed auditor 委任核数师；委任审计师
T0)"1D<l appointed trustee 委任的受托人
_Lw OOZj appointer 委任人
`nUO l apportioned pro rata 按比例分摊
l"n{.aL apportionment 分配；分摊
>;z<j$;F< Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
S4witIK5 apportionment formula 分摊方程式
jlFk@:y4 apportionment of estate duty 遗产税的分摊
!ZDzEP* appraisal 估价；评估
S x
appreciable growth 可观增长
#d{=\$= appreciable impact 显着影响
G8W#<1LE appreciable increase 可观增长
Z ,^9 Z appreciation 增值；升值
^I KO2Ft appreciation against other currencies 相对其他货币升值
]nhr+;of/- appreciation of the exchange value of Hong Kong dollar 港元汇值上升
b;|55Y appreciation tax 增值税
-T6(hT\ appropriation 拨款；拨用；拨付
CIj ZG ?A appropriation account 拨款帐目
ND<!4!R^ Appropriation Bill 拨款法案
8@NH%zW Bp appropriation-in-aid system 补助拨款办法
:Q+5,v-c approved assets 核准资产
:|o<SZ approved basket stock 认可一篮子证券
kP xa7 approved budget 核准预算
#k3t3az2{ approved charitable donation 认可慈善捐款
0?WcoPU approved charitable institution 认可慈善机构
+h2eqN r approved currency 核准货币；认可货币
-/ ]W+[ approved estimates 核准预算
/ug8]L o0 approved estimates of expenditure 核准开支预算
rQTr8DYH approved overseas insurer 核准海外保险人
/yLZ/<WN approved overseas trust company 核准海外信托公司
6 \B0^ approved pooled investment fund 核准汇集投资基金
\.X Lcz approved provident fund scheme 认可公积金计划
2cu#lM q approved provision 核准拨款
HE<1v@jW approved redeemable share 核准可赎回股份
Y -ux7F{=z approved regional stock 认可地区性证券
+.RKi ! approved retirement scheme 认可退休金计划
] 4+s$rG approved subordinated loan 核准附属贷款
}AZc8o- arbitrage 套戥；套汇；套利
9;F bnp' arbitrageur 套戥者；套汇者
TwyM\9l7 arbitrary amount 临时款项
U $Qv>7 arrangement 措施；安排；协定
Hn,:`mj4-6 arrears 欠款
K.g Ej*@ arrears of pay 欠付薪酬
Z -%(~ arrears of revenue 逾期未收税款；逾期未收的帐项
61U<5:#l articles of association 组织章程；组织细则；组织章程细则
.I3? 7 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
bYe;b><G ascertainment of profit 确定利润
Oo?,fw "Asia Clear" “亚洲结算系统”
4E44Hzs Asia Commercial Bank Ltd. 亚洲商业银行有限公司
D[O {(< 9 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
?}Z1(it0 Asian Development Fund [ADF] 亚洲发展基金
E2GGEKrW Asian dollar bond 亚洲美元债券
4Ij-Ilg)% Asian dollar market 亚洲美元市场
i?Ss: v^ Asian dollar rate 亚洲美元利率
,wwZI`>- Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
> Oh?%%6 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
P)dL?vkK asked price 沽盘；喊价；索价；卖方报价
M Jj4Hd assessable income 应评税入息
3 p?KU- assessable loss 应评税亏损
T+LJ* I 4 assessable profit 应评税利润
wV?,Z!\Z assessable value 应评税值
3M5#4n\v$ assessed profit 估定利润
}U@m*dEG assessed value 经评估价值
UDf9FnG}L assessment 评税；评定；估价；评税单
`SO|zz|' assessment number 评税编号；估价编号
8#R?]Uwq assessment of additional tax 补加税评税
f[gqT
yiP assessment of performance 业绩评估；实绩评价
\Mv":Lm1 Assessor 评税主任
dQezd-y* asset price bubbles 资产价格泡沫
Y}6n]n;uR asset-backed securities 具资产保证的证券
}awzO# assets accretion 资产增值
%}2@rLP assets and liabilities 资产与负债
4^6.~6a assets betterment statement 资产递增表；资产改进表
>k']T/% assets lending 实物放款；有抵押贷款
#G9 ad K5 assets of the company passing on the death 死者去世时转移的公司资产
57F%j3.|/ assets pledged as security for liabilities 用作负债抵押的资产
vUC! fIG assets portfolio 资产投资组合
/R
X1UQ.s assets price 资产价格
O!D/|.Q#% assets quality 资产质素
P`U<7xF~ assets realization 资产变现
NV4g~ +n assets refinancing arrangement 资产再集资安排
PIcrA2ll assets securitization 资产证券化
2E Q 6J assets situated outside Hong Kong 在香港以外地方的资产
HEK-L)S.
* assets stripping 削减资产；拆卖资产
l? #xAZx&_ assets value 资产值
a )*6gf< 5 assignee 承让人
3*DXE9gA9 assignment 转让；转让书；转让契
^GN8V-X4y assignment of interest 权益转让
cIXwiC8t assignment of letters patent and trade mark 专利证书及商标转让
Kr L>FI assignment of property 物业转让；物业转让书
x4Rk<Th"o assignment right 转让权
gG 54: assignor 转让人
N132sN2 associate 有联系的人；有关连人士；相联者；合伙人；联系人
fYebB7Pv Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
eT"Uxhs-} associate member 附属会员
O`FqD{ @V associated body corporate 相联法人团体
4n
3Tp{Y} associated company 相联公司；联属公司
x}fn 'iUnm associated corporation 相联法团
OLq
0V3m Association of Chartered Certified Accountants [ACCA] [United Kingdom]
B68H&h]D#' 公认会计师公会〔英国〕
4{9d#[KW Association of Futures Exchange Brokers 香港期货经纪协会
>5~7u\# 9 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
?_6YtR,{ association of underwriters 承保人组织
b|^I<7 assumption of control 接管
nbofYI$rd& assurance 担保；保险；转易；转易书
t$^l<ppQ assurance of interest 权益的转易
D)='8 jV7 at 19XX price 按一九ＸＸ年价格计算
]^"k8v/ at a discount 按赔价计算；按贴水价格计算；打折扣
pw>m.=9|y at a premium 按溢价计算；按升水价格计算
~WVO at call 通知付款；按通知
gL$&@NY at constant market price 按固定市价计算
QhGXBM at constant price 按固定价格计算
`i a %)@ at cost 按成本计算
uMXc0 fs!$ at current market price 按当时市价计算；按现时市价计算
"u}9@}* at current price 按当时价格计算；按现时价格计算
-237Lx$/ at factor cost 按要素成本计算；按生产要素成本计算
$%2_{m_K:p at money-of-the-day price 按付款当日价格计算
h~HB0^| at or better 按指定或较佳价位〔买卖指令〕
PW}OU9i s at par 按面值计算；平价
p5c8 YfM at sight 见票即付
~pP0|B*% at the close 按收市盘
w=r&?{ at the opening 按开市盘
2x$ x;
\*j attestation 见证；见证条款
L3y5 a?G at-the-money option 平价期权
^<V9'Ut attorney 受权人；受托代表人
_|c&@M attornment 新拥有人承认书
#S
QXTR attributable profit 可归属利润
5#:pT attributable share value 可归属股份价值
"#^MUQ!a Auckland Stock Exchange 奥克兰证券交易所
Dxx;v .$ auction 拍卖
5?u[XAE auctioneer 拍卖商
p(3sgY1 audit 审计；核数
_[Gb)/@mM Audit Commission 审计署
' | K.k6 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ka7uK][ 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〕
e]W0xC- audit review 帐目审查
+Al>2 ~
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
=7 [)' audited account 审计帐目；经审计的帐目
vM0_> 1nN audited annual account 经审计的周年帐目
f %fa{ audited balance sheet 经审计的资产负债表
[p;*r)f2} auditor 核数师；核数主任；审计师
%j]ST D.E auditor's certificate 核数师证明书；审计师证明书
, j9 80 / auditor's report 核数师报告；审计师报告
RpQ*!a~O Aussie bond 澳元债券
3V Cqp13 austerity budget 紧缩预算
pV`$7^#X Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
~2%3FV^ Australia All Ordinaries Index 澳洲所有普通股票指数
Rmh*TQu Australian Dollar [AUD] 澳元
Vk<k +=7 Australian Options Market 澳大利亚期权市场
\&|CM8A Australian Securities Commission 澳洲证券事务监察委员会
?_4^le[; Australian Society of Certified Practising Accountants 澳洲执业会计师公会
:F|\Ij0T Australian Stock Exchange 澳大利亚证券交易所
*c]KHipUIS Austrian Schilling [ATS] 奥地利先令
<,39_#H?F3 authentication 认证；鉴证
Vb6K:ZnF authority to purchase 委托购买证；委购书
#;j9}N authorization 认可；核准；授权；授权书
)q+4k m6 authorization by direction 指示授权
/5a;_ authorization by instruction 指令授权
tjzA)/T,4 authorization by warrant 令状授权
u* R7zY authorization of unit trust 单位信托的认可
K^ D82tP authorized agent 指定代理人
a| x8=H authorized capital 法定资本
MQ w9X authorized clerk 出市员
N=fz/CD)I authorized dealer 认可交易商
-q2MrJ* authorized financial institution 认可财务机构
$a d&#q7 authorized fund 认可基金
=y;@?=T authorized fund house 获授权的基金公司；认可基金公司
19y
0$e _V authorized institution 认可机构
OXt BJYe authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
B3b,F # authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
`ut )+ T V authorized insurer 获授权保险人；获认可承保人
}brr ) ) authorized investment 特准投资项目
_
VKgs]Y authorized person 获授权人
edN8-P( authorized representative 获授权代表
z-Hkz authorized share capital 法定股本
(&Q)EB dm automated quotation system 自动报价系统
H1UL.g%d= Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Z`xyb>$ 自动交易系统〔香港期货交易所有限公司〕
gduxA/aT automatic adjustment mechanism 自动调整机制
QWhp:] } automatic adjustment system 自动调整系统
uB+9dQ Automatic Clearing House 自动票据交换所
QT}iaeC1i automatic exchange rates accumulation system 自动化汇率累集系统
&-F"+v,+ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
*,jqE9:O
automatic teller machine [ATM] 自动柜员机
5Bj77?Z autopay 自动转帐
MSB%{7'o available assets 可用资产
x-~-nn\O available fiscal reserve 现存财政储备
pI^=B- 7 available profit 可用利润
nZW4} ~0j Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
>\\5"S f average 平均；平均数；海损
Vu|dV\N0* average basic salary 平均基本薪金
7+8bL{ average consumer expenditure 平均消费开支；一般消费开支
sFx$>:$ average cost 平均成本
a-Y6w5 average cost of land production 增辟土地平均成本
w|G~Il average daily turnover 平均每日成交额
)kA2vX^=Z average daily wage rate 平均每日工资率
mVrK z average expenditure pattern 平均开支模式
\9jpCNdJ average growth rate 平均增长率
"'a qb~j^ average net fixed assets 固定资产平均净值
WB;J1TpM7 average of relatives 相对价格平均数
,?w!5N;iRO average price 平均价格
![H hx u average propensity to consume 平均消费倾向；一般消费倾向
/,t|
!)\] average propensity to save 平均储蓄倾向；一般储蓄倾向
Em9my2oE average rate 平均率
A:xb! =
2 average revenue 平均收入；平均收益
c,AZ/t average stock 平均库存；平均存货
/'`6
;
uRN average yearly rent 平均年租
7j R7 avoidance of double taxation 避免双重课税
rG 5i-' avoidance of tax 避税
