A:
9~r8$,e A share Ａ股；甲类股份
b u/GaE~ abatement of tax 减税；减扣免税额
*2m{i:3 ABN AMRO Bank N.V. 荷兰银行
<{HV|B7 above-the-line expenditure 线上项目支出；经常预算支出
wX@g >( above-the-line receipt 线上项目收入；经常预算收入
~P-^An^ ABSA Asia Limited 南非联合亚洲有限公司
8hX / ~-H absolute change 绝对数值变更
uH} }z ! absolute expenditure 实际开支
c` ) [- absolute guideline figure 绝对准则数字
k#5Qwx u` absolute interest 绝对权益
$C{-gx+: absolute order of discharge 绝对破产解除令
] PH'G>x absolute profit margin 绝对利润幅度
9$R}GK absolute value 实值；绝对值
%$R]NL | absolutely vested interest 绝对既得权益
vri<R 8 absorbed cost 已吸收成本；已分摊成本
ir;az{T#U absorption 吸收；分摊；合并
@ w,O1Xwj absorption rate 吸收率；摊配率；分摊率
&X}i%etp^2 ACB Finance Limited 亚洲商业财务有限公司
N/B-u)?\: acceptable form of reciprocity 合理的互惠条件
gF|u%_y-qt acceptable rate 适当利率；适当汇率
QIcc@PGT9a acceptance agreement 承兑协议
V9D>Xh!0H acceptance for honour 参加承兑
=kW7|c5Z acceptor 承兑人；接受人；受票人
5 q}7#{A acceptor for honour 参加承兑人
2J6(TrQ accident insurance 意外保险
Y) C!N$=@Q Accident Insurance Association of Hong Kong 香港意外保险公会
F^ wm&:%{` accident insurance scheme 意外保险计划
D'_ w
* accident year basis 意外年度基准
7}fT7tsN accommodation 通融；贷款
_GL :4 accommodation bill 通融票据；空头票据
jQ P2[\ accommodation party 汇票代发人
mx0EEU* account balance 帐户余额；帐户结余
8/ CK(G account book 帐簿
MB?762 Q account collected in advance 预收款项
ekSSqj9"; account current book 往来帐簿
x? G"58 account of after-acquired property 事后取得的财产报告
";w"dfC^ account of defaulter 拖欠帐目
:T/I%|;f account payable 应付帐款
_Qf310oONS account payee only [A/C payee only] 只可转帐；存入收款人帐户
Y$eO:67; account receivable 应收帐款
Cfst)[j account receivable report 应收帐款报表
SO JkeN account statement 结单；帐单；会计财务报表
mA\}zLw+r9 account title 帐户名称；会计科目
WQltUaF accountant's report 会计师报告
ggzcANCD< Accountant's Report Rules 会计师报告规则
AKUmh accounting and auditing procedure 会计与审计程序；会计与核数程序
c" S{5xh0& Accounting Arrangements 《会计安排》
3TnrPO1E accounting basis 会计基础
o;{BI
Q1 accounting by Official Receiver 破产管理署署长呈交的帐目
zHQSx7Ow 5 Accounting Circular 《会计通告》
z7]GZ F accounting class 会计类别
u'"]{.K>fb accounting date 记帐日期；会计结算日期
= _/ XFN accounting for money 款项核算
/G!M\teeF Accounting Officer 会计主任
>B+!fi'SS> accounting period 会计报告期；会计期
B5 /"2i accounting policy 会计政策；会计方针
%_ Vj'z~T accounting practice 会计惯例
43BqNQ0 accounting principle 会计准则
D'\gy$9m1 accounting record 会计记录
GNI:k{H@"? accounting report 会计报告
Ou2 p^:C( Accounting Services Branch [Treasury] 会计事务部〔库务署〕
6fw2 ;$x" Accounting Society of China 中国会计学会
Gx h1wqLR accounting statement 会计报表
CdNb&Nyz accounting system 会计制度；会计系统
e6I 7N?j accounting transaction 会计事项；帐务交易
!TP KD accounting treatment 会计处理
ee
.,D accounting year 会计年度
2$yNryd accretion 增值；添加
LCemM; o accrual 应计项目；应累算数目
L-Pq /x2r accrual basis 应计制；权责发生制
_ v3VUm# accrual basis accounting 应计制会计；权责发生制会计
E CvTmU'= accrue 应累算；应计
AP/# ?
accrued benefit 应累算利益
PI$K+}E accrued charges 应计费用
-> a | accrued cumulative preference share dividend 应累算的累积优先股股息
Ox& ]{ accrued expenses 应累算费用
qPgny/( accrued interest payable 应付利息；应计未付利息
(cm8x accrued interest receivable 应收利息；应计未收利息
EVDcj,b" ^ accrued right 累算权益
lWk/vj<5 accruing profit 应累算的利润
'DtC= accumulated fiscal reserve 累积财政储备
9 kLA57 accumulated profit 累积利润；滚存溢利
1R7w
accumulated reserve 累积储备
cP >[H:\Xc accumulation of surplus income 累积收益盈余
a3SBEkC acquired assets 既得资产
wF$z ?L acquisition 收购；购置；取得
o%[swoM@ acquisition cost 购置成本
Zd8`95 acquisition expenses 购置费用
} o@Dsx5 acquisition of 100% interest 收购全部股权
&[y+WrGG acquisition of control 取得控制权
_.^`DP > acquisition of fixed assets 购置固定资产
fsUZG6 acquisition of shell “买壳”
T 8 >aU acquisition price 收购价
rE9Nt9 } act of God 天灾
~r?VXO p"
acting partner 执事合伙人
}5lC8{wZ active market 买卖活跃的市场；交投畅旺的市场；旺市
0K^?QM|S active partner 积极参与的合伙人
K5}0!_)G active trading 交投活跃
b VcA#7
uA actual circulation 实际流通
~Nn}FNe actual cost 实际成本
#7p !xf^ actual expenditure 实际开支；实际支出
oR'u&\mB actual income 实际入息；实际收入；实际收益
^BhS* actual market 现货市场
^D A<=C-[! actual price 现货价；实际价格
5b;~&N4~ actual profit 实际利润
|a>,FZv8e actual quotation 实盘；实际价位；实际报价
;]^% 6B n actual year basis 按实际年度计算
dnCurWjdk actuals 实货
.g!K| c actuarial investigation 精算调查
ZFRKzPc
{V actuarial principle 精算原则
z2[{3Kd* actuarial report 精算师报告
cSYMnB Actuarial Society of Hong Kong 香港精算学会
5 N:IH@ actuarial valuation 精算师估值
$Ahe Vps@@ actuary 精算师
G]O5irsV ad referendum agreement 暂定协议；有待覆核的协定
V$3`y=8 ad valorem duty 从价税；按值征税
[Lq9lw&
ad valorem duty system 从价税制
;={3H_{3 ad valorem fee 从价费
QfRo`l/V9 ad valorem tariff 从价关税
63Z^ k ( additional allowance 额外免税额
!AN; additional amount for unexpired risk 未过期风险的额外款额
#N;McF;W additional assessable profit 补加应评税利润
|X;| =. additional assessment 补加评税
:r9<wbr)k0 additional commitment 额外承担
J7 +[+Y additional commitment vote 额外承担拨款
- | 4 Oq additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
R$i-%3 additional dependent parent allowance 供养父母额外免税额
)8;At'q} additional provision 额外拨款
~9n30j%]s additional stamp duty 附加印花税
N."x@mV additional tax 补加税罚款；补加税款
d8K|uEHVz Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
. :~E.b adjudged bankrupt 被裁定破产
40} 7O<9* adjudicated bankrupt 裁定破产人
[I`:%y adjudication fee 裁定费；评定印花税额手续费；评估契据费
1h?QEZ,6a adjudication of bankruptcy 裁定破产；宣告破产
}Dx.;0*: adjudication of insolvency 裁定无力偿还债务
]Wtg.y6; adjusted actual 经调整的实数；调整后的实数
}/M muPp adjusted current assets 经调整的流动资产；调整后的流动资产
lESv adjusted figure 经调整的数字；调整后的数额
^o4](l adjusted liabilities 经调整的负债；调整后的负债
cc 0T b adjusted loss 经调整的亏损；调整后的亏损
'PWA 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
@S1Z "%S adjusted profit 经调整的利润；调整后的利润
NiD_ v adjusted surplus 经调整的盈余额；调整后的盈余额
'zOB!QqA`v adjusted value 经调整的价值；调整后的价值
HY l~)O> adjustment 调整；修订；理算〔保险〕
k 5 )a| adjustment centre 调剂中心
{%c&T S@s adjustment lag 调整过程的时间差距；调整时差
]Hg6Mz>Mj adjustment mechanism 调整机制
t8M\ adjustment of loss 亏损调整
UT0}Ce>e adjustment process 调整过程；调整程序
c&C*'c-r adjustment range 调整幅度
2d&] V]:R* administered exchange rate 受管制汇率
ox5WboL Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Z?u}?-b1\H administration expenses 行政费用
Q hdG(`PY~ administration fee 手续费；行政费
DhXV=Qw administration in bankruptcy 破产管理
UjS+ Ddp administration order 遗产管理令
YP>J'{?b*" administrator 管理人；遗产管理人
ZmmX_ !M administrator of the estate 遗产管理人
Vllx v6/_ admission of debt 债项承认书
Zxh<pd25Y admission of proof 接纳债权证明
%F\.1\&eE advance 放贷款项；垫付款项；预支款项；预付款项
3Uej]}c advance account 暂支帐目；预付款帐户
_{$<s[S advance compensation 预付补偿金
!6,rN_a@Y advance from shareholder 股东垫款
v[V7$.%5Q advance pending reimbursement 预支以待日后付还
v2k@yx t( advanced economy 先进经济体系
[,(+r7aB advancement 预付；预付财产
}m&\I advances warrant 垫款令
Q" r y@
(I advancing 贷出
wHh6y? g\ adverse balance 逆差
8Oz9 Uc G adverse exchange 逆汇
6Ta+f3V advertisement addressed to shareholders 在报章刊登的致股东通告
<<R2
X1 advice for collection 托收通知书
w |abaMam advice of drawing 提款通知书；汇票通知书
7^tYtMm|U advice of payment 付款通知
\ &47u1B Advisory Committee [Securities and Futures Commission]
$gZ iW 8 谘询委员会〔证券及期货事务监察委员会〕
=\G`g # Advisory Committee on Diversification 经济多元化谘询委员会
)!~,xl^j{} affidavit 誓章；遗产申报誓章
Nxna H!wS affidavit of no receipt 述明无收款的誓章
e$/y ~! affiliate 联号；联营公司；附属公司
kU,g=+ 2J affiliated company 附属公司；联号；联营公司
>>|47ps3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
kW0ctGFYlf affordability 负担能力
~t n$AtK African Development Bank [AfDB] 非洲开发银行
2MmH O2 after-acquired property 事后取得的财产
f3S 8~! after-hours dealing 市后交易
u bRhJ~XB after-tax profit 税后盈利；税后利润；税后溢利
) ]DqK<- agency agreement 代理协议
0s7 9rJ agency expenses 代理机构的开支
&2S-scP agency fee 代理费
bM.$D-?dF* Agency Law 《代理法》
Rh# `AM`)j agent 代理人；承销人
oW^>J- agent of company 公司代理人
En)Ptz#0 agent's fee 代理人费；经纪费
,4Q8r:_ u aggregate 总计；总数；总体数字
2|ej~}Y aggregate amount 总款额；总额
q" EW*k+
) aggregate assets and liabilities 总体资产与负债
e N v\ZR1 aggregate at constant price 按固定价格计算的总体数字
O p1TsRm5L aggregate demand 总需求
Uz~B` aggregate gross position 总持仓量
Kwi+}B ! aggregate limit 总限额
UA4c4~$S aggregate of salaries tax 合计薪俸税
(V1;`sI8 aggregate performance 总体表现；总体业绩
w 62m}5eA aggregate supply 总体供应
[Xt t T aggregate surplus 总盈余
(H"{r aggregate total 整体总额
q*94vo- aggregate value 总值；合计价值
yEk|(6+^ aggregated basis 合计基准
#RbdQH ! aggregated net chargeable income 合计应课税入息实额
K1o>>388G aggregation 合并计算；合计；总和
:!h O9ho aggregation of incomes of husband and wife 夫妇入息合并计算
g
rCQ#3K*? aggregation of property 财产的总和
~`="tzr: agio 差价；贴水
-<9Qez)y 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》
{~w( pAx Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
V^4v`}Wgx 《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》
; u [:J Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
#!E`%'
s] 《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》
& n6L;y- Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
E 0/>E 《香港政府和大韩民国政府关于相互促进和保护投资协定》
RN|Bk agreement for a settlement 授产协议
u})*6 l. agreement for assignment 转让协议
mln4Vl(l2M agreement for sale 售卖协议；买卖协议
(>E/C^T c% agreement for sale and purchase 买卖协议
#d *0
)w agreement for the payment of interest 支付利息协议
({@" { agreement for the repayment of money 还款协议
%@) R agreement of reinsurance 再保险协议
T+aNX/c|> Agricultural Bank of China 中国农业银行
$gN\%X/n"1 air passenger departure tax 飞机乘客离境税
4_ypFuS ^ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[V qiF~o, airport tax 机场税
Wp+lI1 t alcohol duty 酒精税
@$!6u0x alienation 让与；让渡；转让
O2?yI8|Jn alimony 生活费；赡养费
o.w/ ? All Ordinaries Index [AOI] 所有普通股指数
SP/b 4 all risks 全险；综合险
y10W\beJ All Sales Record for Stock Market 《股票市场成交报告》
m mZP; Allied Capital Resources Limited 新联财务有限公司
h Ypj all-items index [Consumer Price Index] 总指数〔消费物价指数〕
k=mLc P allocation letter 拨款信件
tzfyS#E allocation of fund 分配款项；预留款项
~ @*q8l C allocation of profit 利润分配；溢利分配
o tfmM]f allocation warrant 拨款令
](v,2(}= allotment 分配；配股
ah
f,- ?S allotment notice 股份配售通知；配股通知
|d-x2M[ allotment of shares 股份分配
xQU//kNL allowable 可获宽免；免税的
OI*ltba? allowable business loss 可扣除的营业亏损
Ly3!0P.< allowable expenses 可扣税的支出
[s`B0V`04 allowance 免税额；津贴；备抵；准备金
Ql V(D< allowance for debts 债项的免税额
-G@uB_C s allowance for depreciation by wear and tear 耗损折旧免税额
6P}?+ Gc allowance for funeral expenses 殡殓费的免税额
~k-' allowance for inflation 为通货膨胀而预留的款项；通胀准备金
r]&sXKDc allowance for repairs and outgoings 修葺及支出方面的免税额
@ *~ yVV!5 allowance to debtor 给债务人的津贴
-s!J3DB alteration of capital 资本更改
D\+x/r?-I alternate trustee 候补受托人
X lIt g\R amalgamation 合并
_>]/. w2= ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
xb%Q[V_m ambit of charges 征税范围；收费范围
7w" !"W# amended valuation 经修订的估值
vea{o 35! American Commodities Exchange 美国商品交易所
'3U,UD5EG American Express Bank Limited 美国运通银行
_
Pzgn@D American Stock Exchange 美国证券交易所
H! 5Ka#B amortization 摊销
5._QI/d)'J amount due from banks 存放银行同业的款项
7O k-T10 amount due from banks abroad 存放海外银行同业的款项
0TA8#c amount due from holding companies 控股公司欠款
0^Vw^]w amount due from local banks 存放本港银行同业的款项
$[ S 33Q amount due to banks 银行同业的存款
tmoCy0qWz amount due to banks abroad 海外银行同业的存款
m1j Eky( amount due to holding companies 控股公司存款
7Hv 6>z#m amount due to local banks 本港银行同业的存款
2bLc57j{`9 amount due to outport banks 外埠银行同业的存款
[%R?^ *] amount for note issue 发行纸币的款额
re/u3\ S amount of bond 担保契据的款额
f4*(rX amount of consideration 代价款额
@(oY.PeS<z amount of contribution 供款数额
Q:7P
/ amount of indebtedness 负债款额
<*z'sUh+} amount of principal of the loan 贷款本金额
A^6z.MdYZ amount of rates chargeable 应征差饷数额
sC[#R.eq amount of share capital 股本额
sk<S`J,M/_ amount of sums assured 承保款额
6Iv};f"Y amount of variation 变动幅度
a@&qdp amount of vote 拨款数额
#o [n. amount payable 应付款额
X]2Ib '( amount receivable 应收款额
!KJ X$? Amsterdam Stock Exchange 阿姆斯特丹证券交易所
==?%]ZE8 analysis 分析
m <z? 6VC ancillary risk 附属风险
^GrSvl}v' annual account 周年帐目；周年帐目报表；年度决算；年结
K$ D+TI) annual accounting date 年结日期
^ Ss << annual allowance 每年免税额；年积金；年度津贴；年津
PPrv VGP
annual balance 年度余额
ewN|">WXQ annual disposable income 每年可动用收入
3I)o qS@q' annual estimates 周年预算
%%n&z6w - annual fee 年费
zVtTv- DU annual general meeting 周年大会
EZ/_uj2&SN annual growth rate 年增率；每年增长率
)
?kbHm annual long-term supplement 长期个案每年补助金
mZ? jpnd annual pensionable emolument 可供计算退休金的年薪
PWvT C`? annual report 年报
~N| aCi-X Annual Report on the Consumer Price Index 《消费物价指数年报》
#Dgu V annual return 周年报表；周年申报表；每年报税表格
1I'}Uh* Annual Return Rules 《周年报表规则》
7Dl^5q.| annual review of consumer prices 每年消费物价回顾
' Kkp!eZQ~ annual roll-forward basis 逐年延展方式
I]5){Q" S annual salary 年薪
>7X5/z annual statement 年度报表；年度决算表
4IB`7QJq 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
.,(x7? annuitant 年金受益人
i$3#/*Y7_L annuity 年金
jqj} j2
9 annuity contract 年金合约
8KigGhY'ms annuity on human life 人寿年金
+/%4E % antecedent debt 先前的债项
yB *aG ante-dated cheque 倒填日期支票
s"nntC anticipated expenditure 预期开支
psx_gv, anticipated net profit 预期纯利
_C1u}1hW# anticipated revenue 预期收入
P| ?nx"c anti-inflation measure 反通货膨胀措施
qFDy)4H) anti-inflationary stance 反通货膨胀立场
i@WO>+iB apparent deficit 表面赤字
pp*MHM)x|q apparent financial solvency 表面偿债能力
? N]bFW"t| apparent partner 表面合伙人
u 1}dHMoX~ application for personal assessment 个人入息课税申请书
ZJGIib application of fund 资金应用
S\sy^Kt~4: application to release as liquidator and to destruct the books of accounts and documents
y |*4XF<b 申请免除清盘人职务及毁灭帐簿与文件
Fd 80T6[ appointed actuary 委任精算师
Bs`=' w%7 appointed auditor 委任核数师；委任审计师
oz:J.<j24Z appointed trustee 委任的受托人
d3?gh[$ appointer 委任人
:mCGY9d4L apportioned pro rata 按比例分摊
+JD^5J,-NJ apportionment 分配；分摊
>2}*L"YC Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
_f "I%QTL apportionment formula 分摊方程式
I 6<LKI/ apportionment of estate duty 遗产税的分摊
R*W1<W%q= appraisal 估价；评估
wV$V X appreciable growth 可观增长
P&5vVA6K7 appreciable impact 显着影响
e*(
_Cvxp appreciable increase 可观增长
a04S&ezj appreciation 增值；升值
jamai8 appreciation against other currencies 相对其他货币升值
}l]r- appreciation of the exchange value of Hong Kong dollar 港元汇值上升
H P 3%CB appreciation tax 增值税
<>-gQ 9 appropriation 拨款；拨用；拨付
M _75bU appropriation account 拨款帐目
Ud>hDOJ3 Appropriation Bill 拨款法案
hN1 [*cF appropriation-in-aid system 补助拨款办法
n],cs approved assets 核准资产
4T&Jlu?: approved basket stock 认可一篮子证券
p{r{}iYI approved budget 核准预算
jl]p e 7- approved charitable donation 认可慈善捐款
A C fhy[, approved charitable institution 认可慈善机构
WYCDEoqU2 approved currency 核准货币；认可货币
D,-L!P approved estimates 核准预算
;tD?a7 approved estimates of expenditure 核准开支预算
EmP2r*"rb approved overseas insurer 核准海外保险人
P:X X8&# approved overseas trust company 核准海外信托公司
[ CU8%%7 approved pooled investment fund 核准汇集投资基金
1_}k)(n approved provident fund scheme 认可公积金计划
Mwj7*pxUh approved provision 核准拨款
<bv9X?U approved redeemable share 核准可赎回股份
G Wj !n approved regional stock 认可地区性证券
T~}g{q,tR approved retirement scheme 认可退休金计划
X/Fip 0i approved subordinated loan 核准附属贷款
&w%%^ +n
| arbitrage 套戥；套汇；套利
P8CIKoKCV arbitrageur 套戥者；套汇者
hE2{m{^A arbitrary amount 临时款项
]Qx-f*
D6 arrangement 措施；安排；协定
)5;|mV arrears 欠款
_J3 \e%ys arrears of pay 欠付薪酬
W`wT0kP?*] arrears of revenue 逾期未收税款；逾期未收的帐项
`wLmGv+V articles of association 组织章程；组织细则；组织章程细则
q> #P | Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
D{[i_ K ascertainment of profit 确定利润
Pc~)4>X< "Asia Clear" “亚洲结算系统”
;]/cCi Asia Commercial Bank Ltd. 亚洲商业银行有限公司
}LZz"b<aw Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
0b,{4DOD Asian Development Fund [ADF] 亚洲发展基金
{`L,F Asian dollar bond 亚洲美元债券
!:g\F e] Asian dollar market 亚洲美元市场
.N#grk)C Asian dollar rate 亚洲美元利率
?* dfIc Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
$~A\l@xAG Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
e7U9"pk asked price 沽盘；喊价；索价；卖方报价
6XeqK*r* assessable income 应评税入息
O} lqY?0* assessable loss 应评税亏损
a9nXh6 assessable profit 应评税利润
0R,Y [).U assessable value 应评税值
sD<8 -n assessed profit 估定利润
rIH+X2 x assessed value 经评估价值
&gm/@ _ assessment 评税；评定；估价；评税单
1;MUemnx` assessment number 评税编号；估价编号
B"RZ px assessment of additional tax 补加税评税
cC,g d\}M assessment of performance 业绩评估；实绩评价
yLt?XhRlp Assessor 评税主任
]b&qC
( asset price bubbles 资产价格泡沫
;wr]_@<~ asset-backed securities 具资产保证的证券
lCK:5$
z0 assets accretion 资产增值
(]<G )+* assets and liabilities 资产与负债
>LR+dShG assets betterment statement 资产递增表；资产改进表
BQ~&gy{ assets lending 实物放款；有抵押贷款
v{ U1B assets of the company passing on the death 死者去世时转移的公司资产
YH!` uU(Lh assets pledged as security for liabilities 用作负债抵押的资产
zhwajc assets portfolio 资产投资组合
j7Lw( A J assets price 资产价格
TUO#6 assets quality 资产质素
Zxv{qbF assets realization 资产变现
FEg&EYI
assets refinancing arrangement 资产再集资安排
s8kkf5bu assets securitization 资产证券化
z* :.maq assets situated outside Hong Kong 在香港以外地方的资产
=G<S!qW assets stripping 削减资产；拆卖资产
aw0xi,Jz assets value 资产值
akA C^: F assignee 承让人
*:,7
A9LY assignment 转让；转让书；转让契
zhde1JE assignment of interest 权益转让
r \{; ~V assignment of letters patent and trade mark 专利证书及商标转让
&nF7CCF assignment of property 物业转让；物业转让书
y
`w5u.' assignment right 转让权
;0++) :30V assignor 转让人
;,Ll OR associate 有联系的人；有关连人士；相联者；合伙人；联系人
`\S~;O Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
uwb>q"M associate member 附属会员
u:4?$%r B associated body corporate 相联法人团体
D'Sdz\:4 associated company 相联公司；联属公司
#EU x1II associated corporation 相联法团
,b8B)VZ? Association of Chartered Certified Accountants [ACCA] [United Kingdom]
b;sjw5 cm_ 公认会计师公会〔英国〕
v~HfA)#JK Association of Futures Exchange Brokers 香港期货经纪协会
-U_<: Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
YJrZ association of underwriters 承保人组织
X?.LA7 )CK assumption of control 接管
E|^~R}z) assurance 担保；保险；转易；转易书
1 Xu^pc assurance of interest 权益的转易
%(wa~:m+S- at 19XX price 按一九ＸＸ年价格计算
qd VExO& at a discount 按赔价计算；按贴水价格计算；打折扣
L~( `zO3f at a premium 按溢价计算；按升水价格计算
- n$fh::^ at call 通知付款；按通知
r `/tb^ at constant market price 按固定市价计算
xo_Es? at constant price 按固定价格计算
E%+1^
L at cost 按成本计算
l4Y}<j\; at current market price 按当时市价计算；按现时市价计算
=zW. ~(c{ at current price 按当时价格计算；按现时价格计算
niN$!k+Jr at factor cost 按要素成本计算；按生产要素成本计算
)Ikx0vDFQ at money-of-the-day price 按付款当日价格计算
^?tF'l` at or better 按指定或较佳价位〔买卖指令〕
>? A3;O] at par 按面值计算；平价
Lv
, Ls at sight 见票即付
M0% ):P?x at the close 按收市盘
xpVYNS{c+| at the opening 按开市盘
$
V"7UA22 attestation 见证；见证条款
ojd/%@+u+Y at-the-money option 平价期权
R|AG N*. attorney 受权人；受托代表人
O ijG@bI8 attornment 新拥有人承认书
*tT }y(M attributable profit 可归属利润
%.D @{O attributable share value 可归属股份价值
ve / Q6j{ Auckland Stock Exchange 奥克兰证券交易所
~3 z 10IG auction 拍卖
v
~%6!Tr auctioneer 拍卖商
sL tsvH# audit 审计；核数
SNd]c Audit Commission 审计署
GVp2| \-L Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
8V3SZ17 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〕
K]q OLtc audit review 帐目审查
}3! .e Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
;dYpdy audited account 审计帐目；经审计的帐目
Em R#)c~(W audited annual account 经审计的周年帐目
{N$G|bm]u< audited balance sheet 经审计的资产负债表
" U& auditor 核数师；核数主任；审计师
8a1G0HRQ auditor's certificate 核数师证明书；审计师证明书
@[S\ FjI auditor's report 核数师报告；审计师报告
c;bp[ Y3R Aussie bond 澳元债券
IXf@YV austerity budget 紧缩预算
KyAQzN 9 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
w_I}FPT<(: Australia All Ordinaries Index 澳洲所有普通股票指数
Aj 4i}pT Australian Dollar [AUD] 澳元
&`63"^y Australian Options Market 澳大利亚期权市场
{E`f(9r: Australian Securities Commission 澳洲证券事务监察委员会
A:ef}OCL Australian Society of Certified Practising Accountants 澳洲执业会计师公会
p]#%e0 Australian Stock Exchange 澳大利亚证券交易所
.)mw~ 3] Austrian Schilling [ATS] 奥地利先令
z>hG' authentication 认证；鉴证
0 BIH.ZV# authority to purchase 委托购买证；委购书
F/}PN1# T authorization 认可；核准；授权；授权书
^r$P&}Z\b authorization by direction 指示授权
6?ylSQ]1 authorization by instruction 指令授权
Jh[fFg] authorization by warrant 令状授权
yHhBUp Io authorization of unit trust 单位信托的认可
|k+Y >I & authorized agent 指定代理人
y4Plm. authorized capital 法定资本
6kKIDE X authorized clerk 出市员
9[B*CD | authorized dealer 认可交易商
z&d&Ky authorized financial institution 认可财务机构
V4Ql6vg_f authorized fund 认可基金
H5=-b@( authorized fund house 获授权的基金公司；认可基金公司
(Y!@,rKd authorized institution 认可机构
a30 37~X authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
\?)<==^ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Pd\S{ Y~wk authorized insurer 获授权保险人；获认可承保人
F\&R nDJ authorized investment 特准投资项目
[*#ms=Zdc authorized person 获授权人
fXBA
P10# authorized representative 获授权代表
z}N= Oe authorized share capital 法定股本
_y),C
automated quotation system 自动报价系统
icHc!m? Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
4RNB\D 自动交易系统〔香港期货交易所有限公司〕
Hc4]2pf automatic adjustment mechanism 自动调整机制
cyG3le& +G automatic adjustment system 自动调整系统
a! P?Rb W Automatic Clearing House 自动票据交换所
Ky Nv)=x4c automatic exchange rates accumulation system 自动化汇率累集系统
O%y . Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
$ T.c>13 automatic teller machine [ATM] 自动柜员机
V\Wq A8 autopay 自动转帐
6<R!` N 6 available assets 可用资产
7\K=8G available fiscal reserve 现存财政储备
3j(GcR 9 available profit 可用利润
z6b!,lp Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
N%:QaCZKw average 平均；平均数；海损
U*=ebZno average basic salary 平均基本薪金
J(VJMS;_ average consumer expenditure 平均消费开支；一般消费开支
c:4M |t= average cost 平均成本
*K'(t average cost of land production 增辟土地平均成本
`$7j:<c= average daily turnover 平均每日成交额
O!kB p(?] average daily wage rate 平均每日工资率
vWcU+GBZI average expenditure pattern 平均开支模式
DnP>ed"M! average growth rate 平均增长率
a &p|>,WS average net fixed assets 固定资产平均净值
tD.md _E average of relatives 相对价格平均数
|28z4 . average price 平均价格
=h\,-8 average propensity to consume 平均消费倾向；一般消费倾向
;dNKe.`Dg average propensity to save 平均储蓄倾向；一般储蓄倾向
cR K1JxU average rate 平均率
[GX5jD# average revenue 平均收入；平均收益
4}Y2
B$ average stock 平均库存；平均存货
:e`;["(, average yearly rent 平均年租
~%B^`s avoidance of double taxation 避免双重课税
=M)+O%`*6 avoidance of tax 避税
