A:
(F7!&] 8% A share Ａ股；甲类股份
rYq8OZLi abatement of tax 减税；减扣免税额
4Kt?; y
; ABN AMRO Bank N.V. 荷兰银行
'89D62\89 above-the-line expenditure 线上项目支出；经常预算支出
` &>!a above-the-line receipt 线上项目收入；经常预算收入
Y rgwR ABSA Asia Limited 南非联合亚洲有限公司
G0//P
.# absolute change 绝对数值变更
KFC zf_P! absolute expenditure 实际开支
yZ+o7?(2p absolute guideline figure 绝对准则数字
5NeEDY 2%# absolute interest 绝对权益
'F[Q E9]* absolute order of discharge 绝对破产解除令
`)H.TMI
absolute profit margin 绝对利润幅度
q^dI!93n| absolute value 实值；绝对值
ScfW; absolutely vested interest 绝对既得权益
w];t ]q| absorbed cost 已吸收成本；已分摊成本
iygdX2 absorption 吸收；分摊；合并
8'#%7+ "=! absorption rate 吸收率；摊配率；分摊率
,)Z^b$H] ACB Finance Limited 亚洲商业财务有限公司
Mi 'eViH acceptable form of reciprocity 合理的互惠条件
'J<KL#og acceptable rate 适当利率；适当汇率
c#`Z[ acceptance agreement 承兑协议
S 3j/(BG acceptance for honour 参加承兑
!Nl"y'B| acceptor 承兑人；接受人；受票人
v?h#Ym3e< acceptor for honour 参加承兑人
&2#x(v accident insurance 意外保险
K22W=B)Ln Accident Insurance Association of Hong Kong 香港意外保险公会
)kgy L,9 accident insurance scheme 意外保险计划
~&4,w9b)j accident year basis 意外年度基准
it>FG9hVo accommodation 通融；贷款
mKnkHGM accommodation bill 通融票据；空头票据
vC J accommodation party 汇票代发人
#.tF&$ik account balance 帐户余额；帐户结余
'1r:z, o| account book 帐簿
xb_35'$M account collected in advance 预收款项
rxCu V account current book 往来帐簿
m=NX;t account of after-acquired property 事后取得的财产报告
y NY1g?E account of defaulter 拖欠帐目
)X| uOg&| account payable 应付帐款
{u46m account payee only [A/C payee only] 只可转帐；存入收款人帐户
-oe&1RrdVg account receivable 应收帐款
}N4=~'R account receivable report 应收帐款报表
oOe5IczS( account statement 结单；帐单；会计财务报表
{My/+{eS!? account title 帐户名称；会计科目
r"U$udwjg accountant's report 会计师报告
b9w9M&?fT Accountant's Report Rules 会计师报告规则
D
7H$!(F> accounting and auditing procedure 会计与审计程序；会计与核数程序
O,xU+j~) Accounting Arrangements 《会计安排》
Q} f=Ye(&} accounting basis 会计基础
se$GE:hC1Q accounting by Official Receiver 破产管理署署长呈交的帐目
i':< Ro Accounting Circular 《会计通告》
<(@m913| accounting class 会计类别
)BS./zD*[< accounting date 记帐日期；会计结算日期
5oWR}qqFK accounting for money 款项核算
-jFt4Q7}8 Accounting Officer 会计主任
cD2}EqZ 9 accounting period 会计报告期；会计期
o $p*C accounting policy 会计政策；会计方针
P7"g/j" " accounting practice 会计惯例
b^5rV5d accounting principle 会计准则
T6- e accounting record 会计记录
YJXh|@LT accounting report 会计报告
|' mgo Accounting Services Branch [Treasury] 会计事务部〔库务署〕
.wS' Xn& Accounting Society of China 中国会计学会
xk.\IrB_ accounting statement 会计报表
`;4zIBJ accounting system 会计制度；会计系统
jcOxtDTSW accounting transaction 会计事项；帐务交易
C8@SuJ accounting treatment 会计处理
;9 XM
s) accounting year 会计年度
i~.L{K accretion 增值；添加
sRb)*p' accrual 应计项目；应累算数目
(K> 5DU accrual basis 应计制；权责发生制
) <^9` accrual basis accounting 应计制会计；权责发生制会计
(+bk +0 accrue 应累算；应计
U{n
0Z accrued benefit 应累算利益
~ N_\V accrued charges 应计费用
xC!, v 0& accrued cumulative preference share dividend 应累算的累积优先股股息
3 @s|tm1 accrued expenses 应累算费用
q}tLOVu1 accrued interest payable 应付利息；应计未付利息
xQ7>u -^ accrued interest receivable 应收利息；应计未收利息
07# ~cV I accrued right 累算权益
!1)lGjMW accruing profit 应累算的利润
Sep}{`u accumulated fiscal reserve 累积财政储备
+@AN+!( accumulated profit 累积利润；滚存溢利
Bk>C h#`Bw accumulated reserve 累积储备
N ~g 'Z
` accumulation of surplus income 累积收益盈余
z)yxz:E acquired assets 既得资产
KS1Z&~4 acquisition 收购；购置；取得
Qy5\q W' acquisition cost 购置成本
lJu2}XR iU acquisition expenses 购置费用
nXk<DlTws acquisition of 100% interest 收购全部股权
SpjL\ p0 acquisition of control 取得控制权
Iz !Blk acquisition of fixed assets 购置固定资产
B {f&'1pp/ acquisition of shell “买壳”
xhj
A!\DS acquisition price 收购价
> Ex\j? act of God 天灾
u0#q) L8 acting partner 执事合伙人
2|kx:^D p active market 买卖活跃的市场；交投畅旺的市场；旺市
q A#!3< active partner 积极参与的合伙人
kOx2P(UAEx active trading 交投活跃
ZVVK:d Dgt actual circulation 实际流通
/) MzF6 actual cost 实际成本
=MRg actual expenditure 实际开支；实际支出
W !2(Ph* actual income 实际入息；实际收入；实际收益
9] Uvy| actual market 现货市场
Bj;Fy9[yb actual price 现货价；实际价格
P[?~KNS:/ actual profit 实际利润
W(1p0|WQ: actual quotation 实盘；实际价位；实际报价
iAbtv^fn actual year basis 按实际年度计算
mz3!HksZ " actuals 实货
6#K1LY5 } actuarial investigation 精算调查
{SbA(a?B actuarial principle 精算原则
`\(Fax actuarial report 精算师报告
2 Do^N5y Actuarial Society of Hong Kong 香港精算学会
sr
sDnf actuarial valuation 精算师估值
a(NN%'fDD actuary 精算师
FG38) / ad referendum agreement 暂定协议；有待覆核的协定
%=S~[&8C ad valorem duty 从价税；按值征税
4[9~g=y> ad valorem duty system 从价税制
uqno E;57^ ad valorem fee 从价费
/4<eI 3Z ad valorem tariff 从价关税
|/Am\tk#13 additional allowance 额外免税额
uw&GXOzew9 additional amount for unexpired risk 未过期风险的额外款额
G nr] qxL additional assessable profit 补加应评税利润
`BmAu[(e& additional assessment 补加评税
~}i &gd|( additional commitment 额外承担
\@8$tQCZ additional commitment vote 额外承担拨款
2N9
BI-a additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\3hhM}6)DM additional dependent parent allowance 供养父母额外免税额
Gc<J x|Q7 additional provision 额外拨款
5<<e_n.2q additional stamp duty 附加印花税
`
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b5 additional tax 补加税罚款；补加税款
CY? ]o4IV Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[kMXr'TyPX adjudged bankrupt 被裁定破产
c1'OIK C adjudicated bankrupt 裁定破产人
-z-58FLlO adjudication fee 裁定费；评定印花税额手续费；评估契据费
Y]0oF_ :7 adjudication of bankruptcy 裁定破产；宣告破产
\RnGKQ"4 adjudication of insolvency 裁定无力偿还债务
-:Nowb adjusted actual 经调整的实数；调整后的实数
iKu[j)F adjusted current assets 经调整的流动资产；调整后的流动资产
hT>h adjusted figure 经调整的数字；调整后的数额
5- 0 adjusted liabilities 经调整的负债；调整后的负债
Ge8&_7 adjusted loss 经调整的亏损；调整后的亏损
/T v=BXL- adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
uB>NwCL; adjusted profit 经调整的利润；调整后的利润
P)XkqOGpT9 adjusted surplus 经调整的盈余额；调整后的盈余额
C=t:0.:PJ adjusted value 经调整的价值；调整后的价值
-P]J:7*0?\ adjustment 调整；修订；理算〔保险〕
xV:.)Dq9 adjustment centre 调剂中心
G9<p Yt{: adjustment lag 调整过程的时间差距；调整时差
tY C`?HT adjustment mechanism 调整机制
- (VV adjustment of loss 亏损调整
`Yn^ -W adjustment process 调整过程；调整程序
vHZw{'5y adjustment range 调整幅度
K8$Hg:Ky-/ administered exchange rate 受管制汇率
4r\Sbh Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Kw lN administration expenses 行政费用
]0G OSh administration fee 手续费；行政费
aEW
Z*y administration in bankruptcy 破产管理
2[}^ zTtA administration order 遗产管理令
9TjAE e U administrator 管理人；遗产管理人
.Kv>*__-Q administrator of the estate 遗产管理人
c (O+s/
admission of debt 债项承认书
{:$0j|zL1 admission of proof 接纳债权证明
IvTtQ q advance 放贷款项；垫付款项；预支款项；预付款项
/t ikLJ advance account 暂支帐目；预付款帐户
|xG| HJm, advance compensation 预付补偿金
a.v$+}+.[, advance from shareholder 股东垫款
GrGgR7eC#P advance pending reimbursement 预支以待日后付还
"Q`{+|'=E advanced economy 先进经济体系
h
` d(?1 advancement 预付；预付财产
rteViq+|. advances warrant 垫款令
N{IY \/;\ advancing 贷出
KFor~A# D adverse balance 逆差
e!URj\* adverse exchange 逆汇
X's-i! advertisement addressed to shareholders 在报章刊登的致股东通告
J6;^: () advice for collection 托收通知书
;'{:}K=h advice of drawing 提款通知书；汇票通知书
.L0pS.=LT advice of payment 付款通知
<T[%03 Advisory Committee [Securities and Futures Commission]
6 A7U W7/ 谘询委员会〔证券及期货事务监察委员会〕
%f\ M61Z Advisory Committee on Diversification 经济多元化谘询委员会
2lDgv ug affidavit 誓章；遗产申报誓章
2mP|
hp? affidavit of no receipt 述明无收款的誓章
/7De .O~H affiliate 联号；联营公司；附属公司
=i~/.Nu& affiliated company 附属公司；联号；联营公司
DKqFe5rw affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!g e,]@/ affordability 负担能力
%@ '9< i8o African Development Bank [AfDB] 非洲开发银行
+ V4BJ/H after-acquired property 事后取得的财产
W78Z<Vm after-hours dealing 市后交易
u|<Z};a after-tax profit 税后盈利；税后利润；税后溢利
Ih!UL:Ckh agency agreement 代理协议
'D#}ce)s# agency expenses 代理机构的开支
7
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l"p%]\tZ Agency Law 《代理法》
_ |D8~\y agent 代理人；承销人
:!;BOCTYI agent of company 公司代理人
$7 4ZC
M agent's fee 代理人费；经纪费
+?zyFb]Km aggregate 总计；总数；总体数字
EJO:3aKa aggregate amount 总款额；总额
L,of@> aggregate assets and liabilities 总体资产与负债
,G S8Gu aggregate at constant price 按固定价格计算的总体数字
~j" aJ / aggregate demand 总需求
L;I .6<K. aggregate gross position 总持仓量
E,JDO d} aggregate limit 总限额
)fP ,F( aggregate of salaries tax 合计薪俸税
4NUCLr7Y aggregate performance 总体表现；总体业绩
m{`O.6# O aggregate supply 总体供应
P.$U6cq aggregate surplus 总盈余
r.**
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Mcj4GjV6:" aggregate value 总值；合计价值
b[$%Wg aggregated basis 合计基准
/xJ,nwp7 aggregated net chargeable income 合计应课税入息实额
d*khda;Vj aggregation 合并计算；合计；总和
2x{@19w)C aggregation of incomes of husband and wife 夫妇入息合并计算
17tph; aggregation of property 财产的总和
.qi$X!0 agio 差价；贴水
S,fMGKcq 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》
Za}*6N=?* Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
kEf}yTy 《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》
FSoL |lH Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@=h%;" 《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》
- y{*U1[ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
> ~ _y\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
{J%Na&D agreement for a settlement 授产协议
P5* :r3> agreement for assignment 转让协议
ZZ A!Y9ia2 agreement for sale 售卖协议；买卖协议
I7r{&X) D agreement for sale and purchase 买卖协议
YR'?fr agreement for the payment of interest 支付利息协议
E0$UoP
agreement for the repayment of money 还款协议
9*GwW&M%1_ agreement of reinsurance 再保险协议
B]ul~FX Agricultural Bank of China 中国农业银行
5Qd |R air passenger departure tax 飞机乘客离境税
5)'
_3r Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
yBE1mA:x7: airport tax 机场税
f)H6 n l7r alcohol duty 酒精税
okoD26tK alienation 让与；让渡；转让
ji? 0;2Y alimony 生活费；赡养费
-Cd4yWkO All Ordinaries Index [AOI] 所有普通股指数
Yd~K\tX :n all risks 全险；综合险
25BW/23}e All Sales Record for Stock Market 《股票市场成交报告》
Q 2cF++Q1 Allied Capital Resources Limited 新联财务有限公司
B)O=wx all-items index [Consumer Price Index] 总指数〔消费物价指数〕
LG'JQGl5 allocation letter 拨款信件
I.r &; allocation of fund 分配款项；预留款项
X5U_|XK6Y allocation of profit 利润分配；溢利分配
T#6'] D allocation warrant 拨款令
q#LwM]<.@> allotment 分配；配股
vD D !.i allotment notice 股份配售通知；配股通知
m8n!<_NFt( allotment of shares 股份分配
*_`T*$ allowable 可获宽免；免税的
v:B_%-GfOA allowable business loss 可扣除的营业亏损
GK)3a 9; allowable expenses 可扣税的支出
ly I
rO"o allowance 免税额；津贴；备抵；准备金
@ ^a6^*X> allowance for debts 债项的免税额
v]F q}I" allowance for depreciation by wear and tear 耗损折旧免税额
N~{0QewMI' allowance for funeral expenses 殡殓费的免税额
o+;=C@,' allowance for inflation 为通货膨胀而预留的款项；通胀准备金
\=Af AO@ allowance for repairs and outgoings 修葺及支出方面的免税额
k(C?6Gfj allowance to debtor 给债务人的津贴
'!Ps4ZTn_ alteration of capital 资本更改
T~cq= i|O alternate trustee 候补受托人
MVg`6& oH amalgamation 合并
>hoIJZP, ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
M$ep.<Z1 | ambit of charges 征税范围；收费范围
.{k(4_ Q?I amended valuation 经修订的估值
TP{lt6wws( American Commodities Exchange 美国商品交易所
kQC>8" American Express Bank Limited 美国运通银行
r(yJE1Wz American Stock Exchange 美国证券交易所
QtJe){(z+ amortization 摊销
<89@k(\ / amount due from banks 存放银行同业的款项
(aVs p *E amount due from banks abroad 存放海外银行同业的款项
$5GvF1 amount due from holding companies 控股公司欠款
E}lU?U5i amount due from local banks 存放本港银行同业的款项
a({qc0+UK amount due to banks 银行同业的存款
_DMj )enH" amount due to banks abroad 海外银行同业的存款
8R`@edj> amount due to holding companies 控股公司存款
|2CW!is amount due to local banks 本港银行同业的存款
(6A>:_) amount due to outport banks 外埠银行同业的存款
twz amount for note issue 发行纸币的款额
9<kKno amount of bond 担保契据的款额
)PL'^gR r amount of consideration 代价款额
,
M /-lW amount of contribution 供款数额
pWSYbN+d amount of indebtedness 负债款额
8H./@~_ = amount of principal of the loan 贷款本金额
[@kzC/Jq3 amount of rates chargeable 应征差饷数额
fpM 4q amount of share capital 股本额
($E(^p% O amount of sums assured 承保款额
|~8\{IcZ amount of variation 变动幅度
2]eh[fRQ amount of vote 拨款数额
#I%< 1c%XA amount payable 应付款额
UYW%% 5p? amount receivable 应收款额
w! :u| Amsterdam Stock Exchange 阿姆斯特丹证券交易所
?Ee?Ol?i2 analysis 分析
(*&6XTV( ancillary risk 附属风险
, Ot3N\%yn annual account 周年帐目；周年帐目报表；年度决算；年结
|4-c/@D.~ annual accounting date 年结日期
f<xF+w E annual allowance 每年免税额；年积金；年度津贴；年津
KZ ?<&x annual balance 年度余额
\9Itu(<f annual disposable income 每年可动用收入
?XsL4HI x annual estimates 周年预算
y
97QqQ^ annual fee 年费
\>cZ = annual general meeting 周年大会
lcJ`OLG annual growth rate 年增率；每年增长率
hOfd<k\A annual long-term supplement 长期个案每年补助金
$MKx\qx} annual pensionable emolument 可供计算退休金的年薪
U'" ; annual report 年报
q]<Xx{_ Annual Report on the Consumer Price Index 《消费物价指数年报》
pTGq4v@6x annual return 周年报表；周年申报表；每年报税表格
a&#Z=WK4 Annual Return Rules 《周年报表规则》
20^F -,z annual review of consumer prices 每年消费物价回顾
L]9!-E annual roll-forward basis 逐年延展方式
8Qu7x[tK? annual salary 年薪
$7TYix8= annual statement 年度报表；年度决算表
uP |AP Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
GK95=?f~8; annuitant 年金受益人
&BG ^:4b annuity 年金
~#I1!y~` annuity contract 年金合约
~W5 fJd0 annuity on human life 人寿年金
IAnY+= ^ antecedent debt 先前的债项
,U>g LTS ante-dated cheque 倒填日期支票
#$jAGt3^BT anticipated expenditure 预期开支
[+{ ot
anticipated net profit 预期纯利
s7FqE>#c0 anticipated revenue 预期收入
n+zXt? {u anti-inflation measure 反通货膨胀措施
TnM}|~V anti-inflationary stance 反通货膨胀立场
+/\.%S/ apparent deficit 表面赤字
=!U{vT apparent financial solvency 表面偿债能力
V QPq+78 apparent partner 表面合伙人
w#Nn(!VR application for personal assessment 个人入息课税申请书
~Ufcy{x# application of fund 资金应用
+ ;Cq>1x, application to release as liquidator and to destruct the books of accounts and documents
&HFMF)NA 申请免除清盘人职务及毁灭帐簿与文件
#%k5s?cP@ appointed actuary 委任精算师
t=XiSj\n appointed auditor 委任核数师；委任审计师
l3-Ksw U appointed trustee 委任的受托人
LrF'Hd=O appointer 委任人
'(2G qX! apportioned pro rata 按比例分摊
|+!Jr_ By apportionment 分配；分摊
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-y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
En5Bsz ! apportionment formula 分摊方程式
m|24)%Vj;= apportionment of estate duty 遗产税的分摊
}5Y.N7F appraisal 估价；评估
&`@,mUi{Ac appreciable growth 可观增长
!!2~lG<] appreciable impact 显着影响
+R2 appreciable increase 可观增长
EoQ.d|:g appreciation 增值；升值
of+$TKQNpN appreciation against other currencies 相对其他货币升值
k B2+ Tr appreciation of the exchange value of Hong Kong dollar 港元汇值上升
5? c4aAn appreciation tax 增值税
&\0LR?Nh appropriation 拨款；拨用；拨付
a2dF(H
appropriation account 拨款帐目
.4_ ~ku Appropriation Bill 拨款法案
WN m,r>6m appropriation-in-aid system 补助拨款办法
S_?}H approved assets 核准资产
&[ 3y_, approved basket stock 认可一篮子证券
]d$)G4X 1 approved budget 核准预算
Oq+C<}eg approved charitable donation 认可慈善捐款
V_+ 3@C approved charitable institution 认可慈善机构
%3xH<$Gq5 approved currency 核准货币；认可货币
v{JCEb&wN approved estimates 核准预算
.]r[0U approved estimates of expenditure 核准开支预算
^o,@9GT s approved overseas insurer 核准海外保险人
,Oxdqx u7 approved overseas trust company 核准海外信托公司
@Z3b^G [ approved pooled investment fund 核准汇集投资基金
6K `frt approved provident fund scheme 认可公积金计划
7acAU{Rr approved provision 核准拨款
, wX/cUyZ
approved redeemable share 核准可赎回股份
.W yI.Y1 approved regional stock 认可地区性证券
H D=WHT& approved retirement scheme 认可退休金计划
JG/sKOlA approved subordinated loan 核准附属贷款
Z]9
)1& arbitrage 套戥；套汇；套利
]t(g7lc}U arbitrageur 套戥者；套汇者
/&kZ)XOi arbitrary amount 临时款项
Yn J=&21 arrangement 措施；安排；协定
? _HTOOa arrears 欠款
!o*oT}6n arrears of pay 欠付薪酬
j:<E=[Kl arrears of revenue 逾期未收税款；逾期未收的帐项
i]Kq articles of association 组织章程；组织细则；组织章程细则
[W^6=7EO Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
1ed#nB % ascertainment of profit 确定利润
j1/J9F' "Asia Clear" “亚洲结算系统”
F!fx A# Asia Commercial Bank Ltd. 亚洲商业银行有限公司
HO' ELiZ_q Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
:dLS+cTC Asian Development Fund [ADF] 亚洲发展基金
m{b( ^K9} Asian dollar bond 亚洲美元债券
I9Z8]Q+2" Asian dollar market 亚洲美元市场
ge[\% Asian dollar rate 亚洲美元利率
D;Az>] >q Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
@Ki`g(],P Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
G4g },p! asked price 沽盘；喊价；索价；卖方报价
bzUc;&WDz assessable income 应评税入息
"}PmAr e assessable loss 应评税亏损
YjHGdacs assessable profit 应评税利润
\ 9 ap$ assessable value 应评税值
i g?]kZ assessed profit 估定利润
It]CoAo+ assessed value 经评估价值
1
#EmZ{* assessment 评税；评定；估价；评税单
#wC4$y<> assessment number 评税编号；估价编号
H2k>E}` assessment of additional tax 补加税评税
)Xg#x: assessment of performance 业绩评估；实绩评价
60`y= !?f Assessor 评税主任
Ma{|+\Q.Z asset price bubbles 资产价格泡沫
t`F%$q asset-backed securities 具资产保证的证券
DK4V/>@8 assets accretion 资产增值
xh imRi assets and liabilities 资产与负债
&3u *
zV$ assets betterment statement 资产递增表；资产改进表
hKX-]+6 " assets lending 实物放款；有抵押贷款
N b B`6@ r assets of the company passing on the death 死者去世时转移的公司资产
Kx< bVK4 " assets pledged as security for liabilities 用作负债抵押的资产
8(g:i#~ assets portfolio 资产投资组合
hP 9+|am% assets price 资产价格
:UScbPG assets quality 资产质素
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]6Eb`v assets realization 资产变现
V2. MZ9 assets refinancing arrangement 资产再集资安排
{ 0Leua assets securitization 资产证券化
DM>j@(uWF assets situated outside Hong Kong 在香港以外地方的资产
Xq J@NgsY assets stripping 削减资产；拆卖资产
:k(aH U a assets value 资产值
["@K~my~D* assignee 承让人
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assignment 转让；转让书；转让契
8.9S91]= assignment of interest 权益转让
"J[Cr m assignment of letters patent and trade mark 专利证书及商标转让
Gia_B6*Y[ assignment of property 物业转让；物业转让书
oq0G@ assignment right 转让权
0eUsvzz 15 assignor 转让人
B}*xrPj associate 有联系的人；有关连人士；相联者；合伙人；联系人
N2~DxVJ5cT Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
$e<3z6 associate member 附属会员
kA#>Xu/ associated body corporate 相联法人团体
a&y%|Gs^f associated company 相联公司；联属公司
B d\p!f< associated corporation 相联法团
2abWIw4 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
d_]MqH>R\ 公认会计师公会〔英国〕
>nTGvLOq Association of Futures Exchange Brokers 香港期货经纪协会
#kV= ;(lq Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
%Xp}d5- association of underwriters 承保人组织
*4 r;H2%c assumption of control 接管
(( t8 assurance 担保；保险；转易；转易书
t@!oc"z}@ assurance of interest 权益的转易
HYpB]<F at 19XX price 按一九ＸＸ年价格计算
z?E:s.4F at a discount 按赔价计算；按贴水价格计算；打折扣
ux-Fvwoh at a premium 按溢价计算；按升水价格计算
WH'[~O at call 通知付款；按通知
$Cf_RFH0 at constant market price 按固定市价计算
vH7"tz&RIp at constant price 按固定价格计算
#M8"b]oh6 at cost 按成本计算
eR 5swy & at current market price 按当时市价计算；按现时市价计算
2;6p2GNSh at current price 按当时价格计算；按现时价格计算
"CLd_H*)c at factor cost 按要素成本计算；按生产要素成本计算
h^[K= J at money-of-the-day price 按付款当日价格计算
Zx`hutCv at or better 按指定或较佳价位〔买卖指令〕
mtJI#P at par 按面值计算；平价
B23R9.FK at sight 见票即付
i<&2Ffvq at the close 按收市盘
odj|" ZK at the opening 按开市盘
_>&zhw2 attestation 见证；见证条款
IURi90Ir at-the-money option 平价期权
=DF7l<&km attorney 受权人；受托代表人
[n66ZY#U] attornment 新拥有人承认书
+KD~/}C%- attributable profit 可归属利润
u^V`Ucd"R attributable share value 可归属股份价值
v p-)$f& Auckland Stock Exchange 奥克兰证券交易所
Pk*EnA) auction 拍卖
5z#>>|1># auctioneer 拍卖商
zf2]|] *xz audit 审计；核数
\.Q"fd?a_D Audit Commission 审计署
a"hlPJlG Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
WO_cT26Y 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〕
&a-:ZA@ audit review 帐目审查
6)DYQ^4y Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
c< \ :lhl audited account 审计帐目；经审计的帐目
I_eYTy-a`1 audited annual account 经审计的周年帐目
A!@D }n audited balance sheet 经审计的资产负债表
P3@[x auditor 核数师；核数主任；审计师
OGh b H a auditor's certificate 核数师证明书；审计师证明书
v>0xHQD*<M auditor's report 核数师报告；审计师报告
TX8, +s+ Aussie bond 澳元债券
@\[&_DZ austerity budget 紧缩预算
gxL 5%:@ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
>dZ x+7 Australia All Ordinaries Index 澳洲所有普通股票指数
K3 "co1]u Australian Dollar [AUD] 澳元
n_?<q{GW Australian Options Market 澳大利亚期权市场
Po=)jkW Australian Securities Commission 澳洲证券事务监察委员会
0y|}}92: Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Vk>aU3\c Australian Stock Exchange 澳大利亚证券交易所
875V{fvPBU Austrian Schilling [ATS] 奥地利先令
qTiX;e\W authentication 认证；鉴证
}U+gJkY2 authority to purchase 委托购买证；委购书
j1<@ *W&b authorization 认可；核准；授权；授权书
GD.mB[f* authorization by direction 指示授权
nvpd u)q< authorization by instruction 指令授权
zD2B hta y authorization by warrant 令状授权
~vaV=}) authorization of unit trust 单位信托的认可
Fc42TH
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%VSST?aUvX authorized capital 法定资本
!]5F2~"v authorized clerk 出市员
'du:Bxl`d4 authorized dealer 认可交易商
I)DLnnQQ authorized financial institution 认可财务机构
N.BD]_C authorized fund 认可基金
i>0I '~V authorized fund house 获授权的基金公司；认可基金公司
4z[Z3|_V authorized institution 认可机构
r"J1C authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
j}S authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
I@ }:} 8t authorized insurer 获授权保险人；获认可承保人
>^>
\y8on authorized investment 特准投资项目
z26zl[. authorized person 获授权人
B 2&fvv? authorized representative 获授权代表
^|a s]x!sv authorized share capital 法定股本
].2q.7Yur automated quotation system 自动报价系统
Wi hOGdUS6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
U*v//@WbH 自动交易系统〔香港期货交易所有限公司〕
n5oB#>tI0 automatic adjustment mechanism 自动调整机制
)"|g&= automatic adjustment system 自动调整系统
c?b?x
6 2 Automatic Clearing House 自动票据交换所
Qn<J@% automatic exchange rates accumulation system 自动化汇率累集系统
[-1Nn} Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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/+ automatic teller machine [ATM] 自动柜员机
1 dI autopay 自动转帐
o&gcFOM22 available assets 可用资产
#Rjm3# gc available fiscal reserve 现存财政储备
)N`ia%p_] available profit 可用利润
A^%z;( 0p Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
A 3yVT8 average 平均；平均数；海损
|~rDEv3 average basic salary 平均基本薪金
3"!2C,3c# average consumer expenditure 平均消费开支；一般消费开支
)!p=0&z@{ average cost 平均成本
$U"/.Mh\ average cost of land production 增辟土地平均成本
mMu3B2nke= average daily turnover 平均每日成交额
<F>\Vl: average daily wage rate 平均每日工资率
yBht4"\Al average expenditure pattern 平均开支模式
B>#zrCD average growth rate 平均增长率
H>-,1/IY average net fixed assets 固定资产平均净值
p !U#53 average of relatives 相对价格平均数
O)&xT2'J average price 平均价格
Yy>%dL average propensity to consume 平均消费倾向；一般消费倾向
JL2IVENWc average propensity to save 平均储蓄倾向；一般储蓄倾向
@5Ril9J[b average rate 平均率
Mz+|~'R average revenue 平均收入；平均收益
rm(<?w%'? average stock 平均库存；平均存货
IS]0 3_uQ average yearly rent 平均年租
7Cp>i WV avoidance of double taxation 避免双重课税
!W]># Pm avoidance of tax 避税
