A:
b '4r5@ GO A share Ａ股；甲类股份
'Ie!%k ^ abatement of tax 减税；减扣免税额
jp-]];:aPJ ABN AMRO Bank N.V. 荷兰银行
J i:0J} ,m above-the-line expenditure 线上项目支出；经常预算支出
}/Y)^ above-the-line receipt 线上项目收入；经常预算收入
8?k.4{? ABSA Asia Limited 南非联合亚洲有限公司
B4;P)\ 2 absolute change 绝对数值变更
5>M@
F0 absolute expenditure 实际开支
QEl ~uhc3 absolute guideline figure 绝对准则数字
(OHd} YQ absolute interest 绝对权益
n`7n5M* absolute order of discharge 绝对破产解除令
,NQ>,}a0 absolute profit margin 绝对利润幅度
x:IY6 l absolute value 实值；绝对值
p2o6 6t absolutely vested interest 绝对既得权益
IR*:i{ absorbed cost 已吸收成本；已分摊成本
xqaw00,s absorption 吸收；分摊；合并
hin6cac absorption rate 吸收率；摊配率；分摊率
OTwXc*2u ] ACB Finance Limited 亚洲商业财务有限公司
I,!>ZG@6 acceptable form of reciprocity 合理的互惠条件
wGA%h.[M| acceptable rate 适当利率；适当汇率
1z =}`,?> acceptance agreement 承兑协议
WFF pW{ acceptance for honour 参加承兑
~7&O[ acceptor 承兑人；接受人；受票人
y1hJVYE2 acceptor for honour 参加承兑人
.(zZTyZr accident insurance 意外保险
7)a u#K6 Accident Insurance Association of Hong Kong 香港意外保险公会
Cl3hpqv1I accident insurance scheme 意外保险计划
c)=UX_S! accident year basis 意外年度基准
[KwwhI@3 accommodation 通融；贷款
QjwCY=PK! accommodation bill 通融票据；空头票据
7$I *ju_ accommodation party 汇票代发人
.A Z+|?d account balance 帐户余额；帐户结余
cOEzS account book 帐簿
F I(M 1iJ account collected in advance 预收款项
U>_#,j account current book 往来帐簿
9:6d,^X account of after-acquired property 事后取得的财产报告
*gXm&/2* account of defaulter 拖欠帐目
7S 9Q { account payable 应付帐款
XvW
$B| account payee only [A/C payee only] 只可转帐；存入收款人帐户
7q: account receivable 应收帐款
M;qV%
k account receivable report 应收帐款报表
(3Z~EIZz account statement 结单；帐单；会计财务报表
We*c_;@< account title 帐户名称；会计科目
Q Ph6
p3bg accountant's report 会计师报告
MBH/,Yd Accountant's Report Rules 会计师报告规则
&b&o];a accounting and auditing procedure 会计与审计程序；会计与核数程序
y2Z1B2E%f Accounting Arrangements 《会计安排》
vR"<: r47? accounting basis 会计基础
hTbot^/ accounting by Official Receiver 破产管理署署长呈交的帐目
t9
m],aH Accounting Circular 《会计通告》
esQRg~aCGy accounting class 会计类别
f^X\ N/ accounting date 记帐日期；会计结算日期
pGGx.&5#82 accounting for money 款项核算
hKW!kA =gZ Accounting Officer 会计主任
{:9P4<%H accounting period 会计报告期；会计期
z?8Sie accounting policy 会计政策；会计方针
6 _\j_ $ accounting practice 会计惯例
i hdtq accounting principle 会计准则
b`sph%& accounting record 会计记录
EaGS}=qY5 accounting report 会计报告
> jDx-H .N Accounting Services Branch [Treasury] 会计事务部〔库务署〕
S=~8nr/V Accounting Society of China 中国会计学会
%;9 +`U accounting statement 会计报表
\M`fkR,,' accounting system 会计制度；会计系统
@3b|jJyf accounting transaction 会计事项；帐务交易
>qI|g={M accounting treatment 会计处理
I3V>VLv accounting year 会计年度
%S<( z5 accretion 增值；添加
DY%#E9 accrual 应计项目；应累算数目
c F (]`49( accrual basis 应计制；权责发生制
JP<Z3
A2q accrual basis accounting 应计制会计；权责发生制会计
q<cpU'- # accrue 应累算；应计
vXM``| accrued benefit 应累算利益
*oX~z>aE accrued charges 应计费用
)WFSU Z~ accrued cumulative preference share dividend 应累算的累积优先股股息
s IJ37;ZA accrued expenses 应累算费用
;"/ " accrued interest payable 应付利息；应计未付利息
[0G>=h@u accrued interest receivable 应收利息；应计未收利息
lC i_G3C accrued right 累算权益
oFRb+H(E accruing profit 应累算的利润
+iPS=?S accumulated fiscal reserve 累积财政储备
4x:Odt5 accumulated profit 累积利润；滚存溢利
=`]yq;(C7j accumulated reserve 累积储备
LvNk:99:< accumulation of surplus income 累积收益盈余
VgNt acquired assets 既得资产
q}["Nww- acquisition 收购；购置；取得
jTx,5s- acquisition cost 购置成本
[Pt5c6 L: acquisition expenses 购置费用
Dk fw*Oo acquisition of 100% interest 收购全部股权
TY|]""3 f9 acquisition of control 取得控制权
1xo<V5 acquisition of fixed assets 购置固定资产
wFaWLC|& acquisition of shell “买壳”
N7xkkAS{ acquisition price 收购价
J ZQ$*K act of God 天灾
Y g#)@L acting partner 执事合伙人
s" ?&`S active market 买卖活跃的市场；交投畅旺的市场；旺市
W$Bx?}x($ active partner 积极参与的合伙人
P( W8XC active trading 交投活跃
o;JBe"1 actual circulation 实际流通
I
-obfyije actual cost 实际成本
<ZNa` actual expenditure 实际开支；实际支出
m H'jr$ ? actual income 实际入息；实际收入；实际收益
STmCj actual market 现货市场
\(LHcvbb actual price 现货价；实际价格
F#^ .L|d4 actual profit 实际利润
;D[b25 actual quotation 实盘；实际价位；实际报价
O! u B |* actual year basis 按实际年度计算
f:T C;K actuals 实货
U9xFQ=$ 2 actuarial investigation 精算调查
@]HV: 7<q actuarial principle 精算原则
'vTD7a^ actuarial report 精算师报告
gGU3e(!Uc Actuarial Society of Hong Kong 香港精算学会
kc8T@5+I0 actuarial valuation 精算师估值
W DiF:@^K actuary 精算师
v wzTrWA= ad referendum agreement 暂定协议；有待覆核的协定
!`='K
+ ad valorem duty 从价税；按值征税
P"u* bqk ad valorem duty system 从价税制
I=^%l7 ad valorem fee 从价费
UgJ^ NF2w ad valorem tariff 从价关税
1p&?MxLN-a additional allowance 额外免税额
6#5@d^a additional amount for unexpired risk 未过期风险的额外款额
\o@b5z ]e additional assessable profit 补加应评税利润
9ffRY,1@ additional assessment 补加评税
?kb\%pcK additional commitment 额外承担
^\mN<z( additional commitment vote 额外承担拨款
DRV vW6s additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
v4|kiy additional dependent parent allowance 供养父母额外免税额
bah5 f additional provision 额外拨款
SJ7>*Sa(u$ additional stamp duty 附加印花税
j &Ayk * additional tax 补加税罚款；补加税款
u6jJf@!ws Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
(s{%XB:K adjudged bankrupt 被裁定破产
A f0E _ adjudicated bankrupt 裁定破产人
0tB9X9 :, adjudication fee 裁定费；评定印花税额手续费；评估契据费
Zk }e?Grc adjudication of bankruptcy 裁定破产；宣告破产
rsP-?oD8) adjudication of insolvency 裁定无力偿还债务
#D+Fq^="P adjusted actual 经调整的实数；调整后的实数
=W ! m` adjusted current assets 经调整的流动资产；调整后的流动资产
,lA J{5\# adjusted figure 经调整的数字；调整后的数额
N
&p= 4 adjusted liabilities 经调整的负债；调整后的负债
[;5HI'px adjusted loss 经调整的亏损；调整后的亏损
S,S_BB<Y[b 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
7!JoP ? ! adjusted profit 经调整的利润；调整后的利润
h2aJa@;S adjusted surplus 经调整的盈余额；调整后的盈余额
Ok({Al1A,w adjusted value 经调整的价值；调整后的价值
}+ #ag:M adjustment 调整；修订；理算〔保险〕
qm]ljut adjustment centre 调剂中心
#>ci!4Gz=Z adjustment lag 调整过程的时间差距；调整时差
7qXgHrr0|U adjustment mechanism 调整机制
&"C1XM adjustment of loss 亏损调整
#8|;Q`Or: adjustment process 调整过程；调整程序
rT}d<c Sf adjustment range 调整幅度
o`j%$K4?5 administered exchange rate 受管制汇率
o <l4}~a Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
N??<3j+Iu administration expenses 行政费用
T*h +"TmE administration fee 手续费；行政费
>cM U<'& administration in bankruptcy 破产管理
S^D ~A8u administration order 遗产管理令
_W#27I administrator 管理人；遗产管理人
05pCgI}F> administrator of the estate 遗产管理人
Z@C
D1+ G admission of debt 债项承认书
_TQt! Re`, admission of proof 接纳债权证明
~? b(2gn advance 放贷款项；垫付款项；预支款项；预付款项
YBS]JCO advance account 暂支帐目；预付款帐户
x5`q)!<& advance compensation 预付补偿金
JG}U,{7( advance from shareholder 股东垫款
xI:;%5{L N advance pending reimbursement 预支以待日后付还
<J H0 & advanced economy 先进经济体系
"l +Jx|h\ advancement 预付；预付财产
@1Zf&'/6 advances warrant 垫款令
'T|.<u@~ advancing 贷出
XcfTE
m adverse balance 逆差
J;_JH lK adverse exchange 逆汇
]r"{G*1Q
9 advertisement addressed to shareholders 在报章刊登的致股东通告
,CM$A} 7[ advice for collection 托收通知书
Tu/JhP/g,` advice of drawing 提款通知书；汇票通知书
l3iL.?&Pa advice of payment 付款通知
053W2Si Advisory Committee [Securities and Futures Commission]
H#Og0gEE}5 谘询委员会〔证券及期货事务监察委员会〕
V">Uh@[J_ Advisory Committee on Diversification 经济多元化谘询委员会
dEe/\i'r9 affidavit 誓章；遗产申报誓章
eIqj7UY_ affidavit of no receipt 述明无收款的誓章
DD3J2J affiliate 联号；联营公司；附属公司
{8B \-LUR affiliated company 附属公司；联号；联营公司
J$WIF&*0@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
=$`DBLX affordability 负担能力
b$Uwj<v African Development Bank [AfDB] 非洲开发银行
%W&=]&L after-acquired property 事后取得的财产
A&t'uY6 after-hours dealing 市后交易
swLgdk{8n after-tax profit 税后盈利；税后利润；税后溢利
:&or'Yi} agency agreement 代理协议
|g'sRTKJ agency expenses 代理机构的开支
8v]{ 5 agency fee 代理费
TyBNRnkt Agency Law 《代理法》
2Vu|uZd agent 代理人；承销人
Z(}x7j zW agent of company 公司代理人
)uX :f8 agent's fee 代理人费；经纪费
XIp9=jhSR aggregate 总计；总数；总体数字
1
yzxA( aggregate amount 总款额；总额
@JEr/yy aggregate assets and liabilities 总体资产与负债
HK[sHB& aggregate at constant price 按固定价格计算的总体数字
aF;&#TsB aggregate demand 总需求
,<vrDH R aggregate gross position 总持仓量
"]N QTUb; aggregate limit 总限额
40 c#zCE aggregate of salaries tax 合计薪俸税
/d{L]*v)] aggregate performance 总体表现；总体业绩
+qz)KtJS aggregate supply 总体供应
9lD,aOb aggregate surplus 总盈余
l[fNftT- aggregate total 整体总额
%Mj PQ aggregate value 总值；合计价值
QKP9*dz
aggregated basis 合计基准
k=~?!+p7 aggregated net chargeable income 合计应课税入息实额
\W( p )M aggregation 合并计算；合计；总和
pKH 4?F aggregation of incomes of husband and wife 夫妇入息合并计算
N 0qC/da1 aggregation of property 财产的总和
H|TzD "2N agio 差价；贴水
Bw#ubQJ8} Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
#63/;o:l$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{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》
l.34h Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
.e" jnP~ 《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》
U|J o[4A Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
6/-!oo 《香港政府和大韩民国政府关于相互促进和保护投资协定》
zEhy0LLm agreement for a settlement 授产协议
O\D({> agreement for assignment 转让协议
no/]Me!j= agreement for sale 售卖协议；买卖协议
\iL,l87 agreement for sale and purchase 买卖协议
~ F(+uJbO agreement for the payment of interest 支付利息协议
RV$+g.4 agreement for the repayment of money 还款协议
"FXS;Jf agreement of reinsurance 再保险协议
tAC,'im:* Agricultural Bank of China 中国农业银行
c\]L air passenger departure tax 飞机乘客离境税
"w'YZO ]> Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
"yz\p, airport tax 机场税
~lF lv+ ,% alcohol duty 酒精税
&
9]Kk Y= alienation 让与；让渡；转让
t~a$|(
9 alimony 生活费；赡养费
.y0](
h All Ordinaries Index [AOI] 所有普通股指数
%zelpBu+ all risks 全险；综合险
fgp 7 |;Y All Sales Record for Stock Market 《股票市场成交报告》
qA~ D*= Allied Capital Resources Limited 新联财务有限公司
1tr>D:c\ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
SQ
Fey~ allocation letter 拨款信件
n47=eKd70 allocation of fund 分配款项；预留款项
v]BQIE?R / allocation of profit 利润分配；溢利分配
JyqFFZ& allocation warrant 拨款令
h#n8mtt&i allotment 分配；配股
C5WCRg5& allotment notice 股份配售通知；配股通知
GY",AL8f allotment of shares 股份分配
3H%HJS allowable 可获宽免；免税的
_5K_YhT allowable business loss 可扣除的营业亏损
k, @J& allowable expenses 可扣税的支出
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allowance 免税额；津贴；备抵；准备金
,|#>X>^FQQ allowance for debts 债项的免税额
H4m6H)KOG allowance for depreciation by wear and tear 耗损折旧免税额
kR6 t
. allowance for funeral expenses 殡殓费的免税额
v\W m[Ld allowance for inflation 为通货膨胀而预留的款项；通胀准备金
y[zA [H: allowance for repairs and outgoings 修葺及支出方面的免税额
{4QOUqA u allowance to debtor 给债务人的津贴
<{U{pCT% alteration of capital 资本更改
Fm;)7.%
> alternate trustee 候补受托人
?V{k\1A amalgamation 合并
kdUGmR0d ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8@fDn(]w ambit of charges 征税范围；收费范围
5j{@2]i amended valuation 经修订的估值
avpw+M6+ American Commodities Exchange 美国商品交易所
)PG,K 4z American Express Bank Limited 美国运通银行
C}h@ El American Stock Exchange 美国证券交易所
a`-hLX)~Z amortization 摊销
];I| _fXo% amount due from banks 存放银行同业的款项
1SFKP$^ amount due from banks abroad 存放海外银行同业的款项
XsOOkf\_ amount due from holding companies 控股公司欠款
C^%zV>o amount due from local banks 存放本港银行同业的款项
!1RV [b.8 amount due to banks 银行同业的存款
p\{+l;` amount due to banks abroad 海外银行同业的存款
X]yERaJ,i amount due to holding companies 控股公司存款
87K)qsv 8 amount due to local banks 本港银行同业的存款
]v{fFmL amount due to outport banks 外埠银行同业的存款
NVj J/ amount for note issue 发行纸币的款额
V{h@nhq amount of bond 担保契据的款额
+r0eTP=zf amount of consideration 代价款额
,OKM\N , amount of contribution 供款数额
yo*iv+l amount of indebtedness 负债款额
/, Rca1W amount of principal of the loan 贷款本金额
}K>H S\e amount of rates chargeable 应征差饷数额
~t:b<'/ amount of share capital 股本额
Qsntf.fT amount of sums assured 承保款额
P*PL6UQ amount of variation 变动幅度
f^)uK+:. amount of vote 拨款数额
3] qlz?5 amount payable 应付款额
O&,O:b:@ amount receivable 应收款额
xplo Fw ~ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
s3M84w z analysis 分析
x
ct U.)p ancillary risk 附属风险
Idlu1g annual account 周年帐目；周年帐目报表；年度决算；年结
u3wC}Zo annual accounting date 年结日期
;-?ZI$ annual allowance 每年免税额；年积金；年度津贴；年津
{}pqxouE annual balance 年度余额
kppRQ Q*[ annual disposable income 每年可动用收入
+?iM$}8!U annual estimates 周年预算
<s-@!8*( annual fee 年费
Uxemlp%%* annual general meeting 周年大会
5 b#6 Y annual growth rate 年增率；每年增长率
* |H Z&} annual long-term supplement 长期个案每年补助金
X[ Ek'=} annual pensionable emolument 可供计算退休金的年薪
=4e=wAO(i annual report 年报
p{a]pG+3 Annual Report on the Consumer Price Index 《消费物价指数年报》
Ys$YI{ annual return 周年报表；周年申报表；每年报税表格
v1C.\fL Annual Return Rules 《周年报表规则》
QWHy=(! annual review of consumer prices 每年消费物价回顾
DnHAm q] annual roll-forward basis 逐年延展方式
Q
H_W\W annual salary 年薪
Tdwwtbe annual statement 年度报表；年度决算表
B~>c Nj< 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
=YGP%}_.p{ annuitant 年金受益人
+ |qfgi annuity 年金
>Mn>P! annuity contract 年金合约
{1MGb%xW annuity on human life 人寿年金
uXLZtfu{ antecedent debt 先前的债项
bV`C ;RPn ante-dated cheque 倒填日期支票
_?s %MNaX anticipated expenditure 预期开支
bw<w
u}ED anticipated net profit 预期纯利
OF&h=1De, anticipated revenue 预期收入
V->%)d3i anti-inflation measure 反通货膨胀措施
F:J7|<J^F anti-inflationary stance 反通货膨胀立场
^W"Q (s h apparent deficit 表面赤字
% kx
^/DH apparent financial solvency 表面偿债能力
!&`\ LJ=j apparent partner 表面合伙人
5$oewjLO application for personal assessment 个人入息课税申请书
^ MT9n application of fund 资金应用
ChTXvkdH application to release as liquidator and to destruct the books of accounts and documents
,iVPcza 申请免除清盘人职务及毁灭帐簿与文件
]&:b<]K3 appointed actuary 委任精算师
nnE_OK!}T appointed auditor 委任核数师；委任审计师
m*!f%}T appointed trustee 委任的受托人
4C1FPrh appointer 委任人
k=7Gr;;l=p apportioned pro rata 按比例分摊
Yu^H*b apportionment 分配；分摊
ufCqvv>' Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
u:k:C apportionment formula 分摊方程式
Mjj}E
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Dk<HF appraisal 估价；评估
3}4p_}f/[4 appreciable growth 可观增长
zq;DIWPIoJ appreciable impact 显着影响
&G/|lv>j appreciable increase 可观增长
u <]mv appreciation 增值；升值
Xoc sSs appreciation against other currencies 相对其他货币升值
f>r3$WKj appreciation of the exchange value of Hong Kong dollar 港元汇值上升
rer|k<k;]G appreciation tax 增值税
voV:H[RD9 appropriation 拨款；拨用；拨付
-+ }5ma appropriation account 拨款帐目
T;!ukGoFP Appropriation Bill 拨款法案
&$c5~9p\B appropriation-in-aid system 补助拨款办法
7 ':f_] approved assets 核准资产
h}| 6VJ@. approved basket stock 认可一篮子证券
r!$'!lCR approved budget 核准预算
-2\ZzK0tM approved charitable donation 认可慈善捐款
5r4gmy> approved charitable institution 认可慈善机构
l RD xIuTK approved currency 核准货币；认可货币
YZGS-+ approved estimates 核准预算
w(/DTQc~d approved estimates of expenditure 核准开支预算
-@2'I++"@ approved overseas insurer 核准海外保险人
# SQvXMT approved overseas trust company 核准海外信托公司
{y-2 approved pooled investment fund 核准汇集投资基金
1TNz&=e approved provident fund scheme 认可公积金计划
tqf& N0*
approved provision 核准拨款
-|}%~0)/bH approved redeemable share 核准可赎回股份
0/\PZX+ approved regional stock 认可地区性证券
't( }Rq@ approved retirement scheme 认可退休金计划
'Y!pY]Z approved subordinated loan 核准附属贷款
A XBkJ'jd arbitrage 套戥；套汇；套利
hOPe^e" arbitrageur 套戥者；套汇者
d(fP ECv ( arbitrary amount 临时款项
gF[6c`-s arrangement 措施；安排；协定
b]*X<,p arrears 欠款
hr$ Sa arrears of pay 欠付薪酬
?j/kOD0 arrears of revenue 逾期未收税款；逾期未收的帐项
u 1ZJHry articles of association 组织章程；组织细则；组织章程细则
mX&xn2}qZ" Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
h2wN< dJCM ascertainment of profit 确定利润
\+k, :8s/ "Asia Clear" “亚洲结算系统”
/vjGjb=3U Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{'h_'Y`bOQ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
;1W6"3t-Y Asian Development Fund [ADF] 亚洲发展基金
$Z;B QJVH Asian dollar bond 亚洲美元债券
zF5q=9 4$ Asian dollar market 亚洲美元市场
53
@oP Asian dollar rate 亚洲美元利率
(*,8KLV_i Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
pI7Ssv i^ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
X9fNGM1 asked price 沽盘；喊价；索价；卖方报价
TDlZ! $g( assessable income 应评税入息
e?V,fzg assessable loss 应评税亏损
~G>jw"r assessable profit 应评税利润
T bLe6x assessable value 应评税值
vv+D*e&< assessed profit 估定利润
* hVb5CS assessed value 经评估价值
BeK2;[5C assessment 评税；评定；估价；评税单
&%^K ,Q" assessment number 评税编号；估价编号
6eQsoKK assessment of additional tax 补加税评税
Y4#y34 We assessment of performance 业绩评估；实绩评价
k(P3LJcYQ Assessor 评税主任
-bypuMQ-p asset price bubbles 资产价格泡沫
}[ ].\G\G asset-backed securities 具资产保证的证券
! ?nu? assets accretion 资产增值
g96 T*T assets and liabilities 资产与负债
:peqr !I+K assets betterment statement 资产递增表；资产改进表
na z:A assets lending 实物放款；有抵押贷款
rA,CQypo assets of the company passing on the death 死者去世时转移的公司资产
Xv0F:1 assets pledged as security for liabilities 用作负债抵押的资产
D?e"U_ assets portfolio 资产投资组合
+W9]ED assets price 资产价格
%3M95UZ2 assets quality 资产质素
TPHYz>D] assets realization 资产变现
|olNA*4 assets refinancing arrangement 资产再集资安排
0p-#f|ET assets securitization 资产证券化
FV
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UR assets situated outside Hong Kong 在香港以外地方的资产
I X9K.f assets stripping 削减资产；拆卖资产
0[/vQ+O ]2 assets value 资产值
-kl;!:'.3 assignee 承让人
14 H'!$ assignment 转让；转让书；转让契
nbGoJC:U assignment of interest 权益转让
6xHi\L assignment of letters patent and trade mark 专利证书及商标转让
.Gh%p`< assignment of property 物业转让；物业转让书
lop uf/U0 assignment right 转让权
B{p4G`$i1 assignor 转让人
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. [ associate 有联系的人；有关连人士；相联者；合伙人；联系人
6xarYh( Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
^'vIOq-1v associate member 附属会员
B7 HQR{t associated body corporate 相联法人团体
3 > | uF associated company 相联公司；联属公司
-Q$b7*"z( associated corporation 相联法团
KA ed!z9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
:#{-RU@PS 公认会计师公会〔英国〕
(/K5! qh Association of Futures Exchange Brokers 香港期货经纪协会
D`Gt Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^agj4$ association of underwriters 承保人组织
H`-=?t assumption of control 接管
MiJ6 n[iv assurance 担保；保险；转易；转易书
K \P!a@>1 assurance of interest 权益的转易
[ ?iqqG . at 19XX price 按一九ＸＸ年价格计算
^ av6HFQ at a discount 按赔价计算；按贴水价格计算；打折扣
:a.0he s at a premium 按溢价计算；按升水价格计算
$n-Af0tK at call 通知付款；按通知
0 z`/Hn at constant market price 按固定市价计算
nUc ;/ at constant price 按固定价格计算
txq~+'A:+ at cost 按成本计算
G 2]^F Y at current market price 按当时市价计算；按现时市价计算
/s|{by`we4 at current price 按当时价格计算；按现时价格计算
:y# T9R9 at factor cost 按要素成本计算；按生产要素成本计算
R" +wih at money-of-the-day price 按付款当日价格计算
o.Oq__ >$H at or better 按指定或较佳价位〔买卖指令〕
Nb;H`<JP at par 按面值计算；平价
3]/.\(2 at sight 见票即付
+TN^NE at the close 按收市盘
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UAowS at the opening 按开市盘
T%(C-Quh attestation 见证；见证条款
\"x>JW4w at-the-money option 平价期权
:)IV!_> 'd attorney 受权人；受托代表人
/L&M,OUcr. attornment 新拥有人承认书
cy|%sf` attributable profit 可归属利润
SfW}"#L>5 attributable share value 可归属股份价值
L-\ =J Auckland Stock Exchange 奥克兰证券交易所
Mvb':/M auction 拍卖
)KY :m |Z auctioneer 拍卖商
/v#)f-N%zs audit 审计；核数
Es.nHN^]%K Audit Commission 审计署
} ptMjT{9 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
.!RavE g+ 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〕
`~h4D(n` audit review 帐目审查
y-9+a7j Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
c?K~/bx. audited account 审计帐目；经审计的帐目
40#9]=;} audited annual account 经审计的周年帐目
SEM8`lnu audited balance sheet 经审计的资产负债表
C\Vg {&' auditor 核数师；核数主任；审计师
.Evy_o\^ auditor's certificate 核数师证明书；审计师证明书
6~8F!b2 auditor's report 核数师报告；审计师报告
eLfvMPV o Aussie bond 澳元债券
JA ^v austerity budget 紧缩预算
*1^$. Q & Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-M4p\6)Ge Australia All Ordinaries Index 澳洲所有普通股票指数
``|AgIg Australian Dollar [AUD] 澳元
6/tI8H3E Australian Options Market 澳大利亚期权市场
dE5D3ze Australian Securities Commission 澳洲证券事务监察委员会
>x g5z Australian Society of Certified Practising Accountants 澳洲执业会计师公会
#NN ewzC<* Australian Stock Exchange 澳大利亚证券交易所
NfzF.{nh Austrian Schilling [ATS] 奥地利先令
=o^|b ih authentication 认证；鉴证
\+nGOvM authority to purchase 委托购买证；委购书
A:# k authorization 认可；核准；授权；授权书
DBs Dk kB{ authorization by direction 指示授权
M#,Q
^rH# authorization by instruction 指令授权
j6g@tx^)' authorization by warrant 令状授权
8=;k" authorization of unit trust 单位信托的认可
'bu )M1OLi authorized agent 指定代理人
>t <pFh authorized capital 法定资本
OP! R[27> authorized clerk 出市员
+(?>-3_z authorized dealer 认可交易商
|L::bx( authorized financial institution 认可财务机构
#X`8dnQZ authorized fund 认可基金
a eP[+ I9 authorized fund house 获授权的基金公司；认可基金公司
cpZc9;@IC authorized institution 认可机构
S%mfs!E> authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Ug%_@t/? authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
jQh^WmN authorized insurer 获授权保险人；获认可承保人
{Wv% zA*8 authorized investment 特准投资项目
>v+ jh(^ authorized person 获授权人
Y`GOER authorized representative 获授权代表
d=3 '?l` authorized share capital 法定股本
6GL=)0Ah automated quotation system 自动报价系统
T!2=*~A Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
@f1 *eo5f 自动交易系统〔香港期货交易所有限公司〕
r&3pM2Da} automatic adjustment mechanism 自动调整机制
r"{<%e automatic adjustment system 自动调整系统
q]% T:A= Automatic Clearing House 自动票据交换所
/rc%O*R automatic exchange rates accumulation system 自动化汇率累集系统
1(#;&:$`i Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
d 8 o53a] automatic teller machine [ATM] 自动柜员机
?GT@puJS- autopay 自动转帐
@T-p2#& available assets 可用资产
`>lzl EhKV available fiscal reserve 现存财政储备
, 0N94pKy available profit 可用利润
. 12aUXo( Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
</"4 zD| average 平均；平均数；海损
$_;e>*+x average basic salary 平均基本薪金
1wj:aD?g average consumer expenditure 平均消费开支；一般消费开支
I f-_?wZe average cost 平均成本
1zxq ^BI average cost of land production 增辟土地平均成本
0CExY9@Wq average daily turnover 平均每日成交额
~I=Y{iM average daily wage rate 平均每日工资率
,*svtw:2') average expenditure pattern 平均开支模式
!Ng=Yk>3 average growth rate 平均增长率
~P*4V]L^ average net fixed assets 固定资产平均净值
PWr(*ZP>hI average of relatives 相对价格平均数
=8{WZCW5 average price 平均价格
+A8j@d#: average propensity to consume 平均消费倾向；一般消费倾向
[bz T& o average propensity to save 平均储蓄倾向；一般储蓄倾向
_BM4>r?\ average rate 平均率
f3MRD4+- average revenue 平均收入；平均收益
&&> tf%[ average stock 平均库存；平均存货
P9Q~r<7n average yearly rent 平均年租
!CTxVLl"F avoidance of double taxation 避免双重课税
J([ s5:.[ avoidance of tax 避税
