A:
xWxgv;Ah A share Ａ股；甲类股份
I/k/5 abatement of tax 减税；减扣免税额
hnTk)nq5# ABN AMRO Bank N.V. 荷兰银行
|576 ) above-the-line expenditure 线上项目支出；经常预算支出
) Pj4_$uM above-the-line receipt 线上项目收入；经常预算收入
6|B;C ABSA Asia Limited 南非联合亚洲有限公司
J}Ji / absolute change 绝对数值变更
R d|M) absolute expenditure 实际开支
7Rl/F1G o} absolute guideline figure 绝对准则数字
v&3 Oc absolute interest 绝对权益
YtFH@M absolute order of discharge 绝对破产解除令
()ZP =\L absolute profit margin 绝对利润幅度
T_I ApC absolute value 实值；绝对值
?!;i/h*{ absolutely vested interest 绝对既得权益
/?B%,$~ absorbed cost 已吸收成本；已分摊成本
[t+qYe8 absorption 吸收；分摊；合并
P ,*yuF|bk absorption rate 吸收率；摊配率；分摊率
[{-5 ACB Finance Limited 亚洲商业财务有限公司
wCw_aXqq acceptable form of reciprocity 合理的互惠条件
byN4?3 F acceptable rate 适当利率；适当汇率
Nc\jA= acceptance agreement 承兑协议
;uyQ R8 acceptance for honour 参加承兑
DP08$Iq acceptor 承兑人；接受人；受票人
jm&PGZ#n=R acceptor for honour 参加承兑人
J5L[)Gd)D accident insurance 意外保险
aBT8mK -. Accident Insurance Association of Hong Kong 香港意外保险公会
B]wfDUG accident insurance scheme 意外保险计划
39oI
&D>8 accident year basis 意外年度基准
~^v*f accommodation 通融；贷款
+O?`uV accommodation bill 通融票据；空头票据
4cZlQ3OE. accommodation party 汇票代发人
,ek0)z. account balance 帐户余额；帐户结余
JX qwy^f account book 帐簿
-5u. Ix3
account collected in advance 预收款项
8ps1Q2| account current book 往来帐簿
>d<tcaB account of after-acquired property 事后取得的财产报告
<hB~|a<# account of defaulter 拖欠帐目
G`R_kg9$ account payable 应付帐款
UdK +,k~m/ account payee only [A/C payee only] 只可转帐；存入收款人帐户
U!i @XA%P account receivable 应收帐款
$&KiN8 2, account receivable report 应收帐款报表
M <c cfU ! account statement 结单；帐单；会计财务报表
i/aj;t account title 帐户名称；会计科目
o!sHK9hvJ) accountant's report 会计师报告
TSKR~3D# Accountant's Report Rules 会计师报告规则
^.u
J]k0 accounting and auditing procedure 会计与审计程序；会计与核数程序
5@yBU wMSj Accounting Arrangements 《会计安排》
>e^8fpgSo accounting basis 会计基础
,. TwM;w= accounting by Official Receiver 破产管理署署长呈交的帐目
#)z7&nD Accounting Circular 《会计通告》
l;vA"b=] accounting class 会计类别
G&@vTcF accounting date 记帐日期；会计结算日期
P.'$L\ accounting for money 款项核算
:,pdR>q%(y Accounting Officer 会计主任
ku^0bq}BrH accounting period 会计报告期；会计期
@i>o+>V accounting policy 会计政策；会计方针
o0#zk accounting practice 会计惯例
I IUTo accounting principle 会计准则
XBN,{ accounting record 会计记录
2O
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dEK bB Accounting Services Branch [Treasury] 会计事务部〔库务署〕
,Lr}P Accounting Society of China 中国会计学会
G4QsR7 accounting statement 会计报表
'tMS5d) 4: accounting system 会计制度；会计系统
#bCzWg accounting transaction 会计事项；帐务交易
ea6`%,lF~ accounting treatment 会计处理
f ( ug3(j accounting year 会计年度
0*50uK=5 accretion 增值；添加
nAk ;a|Q accrual 应计项目；应累算数目
G[s/M\l accrual basis 应计制；权责发生制
n*y@3. accrual basis accounting 应计制会计；权责发生制会计
-|(
q 9B accrue 应累算；应计
ggHz-o NY accrued benefit 应累算利益
](SqLTB+? accrued charges 应计费用
] tc
Cr; accrued cumulative preference share dividend 应累算的累积优先股股息
GpGq' 8|( accrued expenses 应累算费用
0 uhIJc'2 accrued interest payable 应付利息；应计未付利息
Q0(3ps~H accrued interest receivable 应收利息；应计未收利息
?RU_ SCp- accrued right 累算权益
,Laz515 accruing profit 应累算的利润
g{^(EZ, accumulated fiscal reserve 累积财政储备
4S*7*ak{ accumulated profit 累积利润；滚存溢利
<c] ? accumulated reserve 累积储备
7YQ689"J6B accumulation of surplus income 累积收益盈余
8rM1kOCf acquired assets 既得资产
'[Z.\ acquisition 收购；购置；取得
b*dEX%H8sf acquisition cost 购置成本
Lo
uYY: Q acquisition expenses 购置费用
DP=\FG"}x acquisition of 100% interest 收购全部股权
&C.m*^`^ acquisition of control 取得控制权
?oulQR6: acquisition of fixed assets 购置固定资产
0&2eiMKG?n acquisition of shell “买壳”
Q)ZbnR2Z8 acquisition price 收购价
%lqrq<Xn act of God 天灾
_0!<iN L acting partner 执事合伙人
[J+]1hCZ| active market 买卖活跃的市场；交投畅旺的市场；旺市
"Tc[1{eI active partner 积极参与的合伙人
#b+>O+v x8 active trading 交投活跃
&d i=alvv1 actual circulation 实际流通
"-A@d&5. actual cost 实际成本
`!7QegJa" actual expenditure 实际开支；实际支出
oxJ#NG D actual income 实际入息；实际收入；实际收益
U_1N*XK6$ actual market 现货市场
02mu%|" actual price 现货价；实际价格
MB3
N3,yL actual profit 实际利润
C.Re*;EI, actual quotation 实盘；实际价位；实际报价
a 8.Xy])! actual year basis 按实际年度计算
D}L 4uz? actuals 实货
\!!1 o+#1j actuarial investigation 精算调查
0=c:O actuarial principle 精算原则
2hF j+Ay actuarial report 精算师报告
/V
f L( Actuarial Society of Hong Kong 香港精算学会
;BjJ<?^{ actuarial valuation 精算师估值
[eZ'h8 actuary 精算师
q\T}jF\t ad referendum agreement 暂定协议；有待覆核的协定
&T[BS; ad valorem duty 从价税；按值征税
$Y<(~E$FX ad valorem duty system 从价税制
G L8 N!, ad valorem fee 从价费
)`-vN^1S- ad valorem tariff 从价关税
of>}fJ_p additional allowance 额外免税额
H'wh0K( additional amount for unexpired risk 未过期风险的额外款额
jWJ/gv~ $ additional assessable profit 补加应评税利润
u,),kj< additional assessment 补加评税
k=JT % additional commitment 额外承担
nQM7@"R additional commitment vote 额外承担拨款
un(fr7NW additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
HQtUN tZ additional dependent parent allowance 供养父母额外免税额
vp..>BMJ additional provision 额外拨款
Uiu9o]n additional stamp duty 附加印花税
["XS|"D M additional tax 补加税罚款；补加税款
ff<ad l- Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
^9xsbv
B0 adjudged bankrupt 被裁定破产
_~_6qTv-d adjudicated bankrupt 裁定破产人
W!4xE adjudication fee 裁定费；评定印花税额手续费；评估契据费
Jej-b<HmQ adjudication of bankruptcy 裁定破产；宣告破产
8!VF b+ adjudication of insolvency 裁定无力偿还债务
C;.+ kE adjusted actual 经调整的实数；调整后的实数
~ZXAW~a} adjusted current assets 经调整的流动资产；调整后的流动资产
"RM vWuNt adjusted figure 经调整的数字；调整后的数额
Oky9G C.a adjusted liabilities 经调整的负债；调整后的负债
X^ZUm adjusted loss 经调整的亏损；调整后的亏损
5"8R|NU:\0 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
4 Q
F X adjusted profit 经调整的利润；调整后的利润
8I|2yvhP adjusted surplus 经调整的盈余额；调整后的盈余额
Ax"I$6 n> adjusted value 经调整的价值；调整后的价值
tx{tIw^2; adjustment 调整；修订；理算〔保险〕
B#9T6 |2 adjustment centre 调剂中心
]z_C7Y"4BR adjustment lag 调整过程的时间差距；调整时差
+)7Yqh#$ adjustment mechanism 调整机制
ht@s!5\LK adjustment of loss 亏损调整
HRZ3}8Qj adjustment process 调整过程；调整程序
x8wal[6 adjustment range 调整幅度
UON W3}- administered exchange rate 受管制汇率
>!|( n @ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
<6)
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=D6H?K-k! administration fee 手续费；行政费
jt 8%
L[ administration in bankruptcy 破产管理
1F_ 1bAh$ administration order 遗产管理令
:i_k A'dl& administrator 管理人；遗产管理人
POCF T0R} administrator of the estate 遗产管理人
hV4\#K[ admission of debt 债项承认书
W9ewj:4\0 admission of proof 接纳债权证明
'L0{Ed+9 advance 放贷款项；垫付款项；预支款项；预付款项
M:OJ L\0 advance account 暂支帐目；预付款帐户
zOnQ656 advance compensation 预付补偿金
9#AsSbBpf advance from shareholder 股东垫款
r` T(xJ!) advance pending reimbursement 预支以待日后付还
=2=n advanced economy 先进经济体系
C4u t!I # advancement 预付；预付财产
_F1{<" 4 advances warrant 垫款令
JV#)?/a$z advancing 贷出
{%;Kk C8=R adverse balance 逆差
@|^ 2 +K/ adverse exchange 逆汇
De*Z U N|< advertisement addressed to shareholders 在报章刊登的致股东通告
uoe5@j2 advice for collection 托收通知书
6T_Mk0Sf+ advice of drawing 提款通知书；汇票通知书
uUczD 8y advice of payment 付款通知
-\`n{$OR Advisory Committee [Securities and Futures Commission]
s2@}01QPo 谘询委员会〔证券及期货事务监察委员会〕
aQEMCWxZ Advisory Committee on Diversification 经济多元化谘询委员会
$MmCh&V affidavit 誓章；遗产申报誓章
f r0iEO_ affidavit of no receipt 述明无收款的誓章
Hop$w affiliate 联号；联营公司；附属公司
kxg]sr" affiliated company 附属公司；联号；联营公司
PIuk]&L^ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
3?vasL affordability 负担能力
6 1Nj&1Ze African Development Bank [AfDB] 非洲开发银行
I,r 3.2u after-acquired property 事后取得的财产
^ #R-_I after-hours dealing 市后交易
nr>g0_%m after-tax profit 税后盈利；税后利润；税后溢利
4><b3r;T' agency agreement 代理协议
)-9G *3 agency expenses 代理机构的开支
:ji_dQ8k agency fee 代理费
w49Wl>M Agency Law 《代理法》
Mc9P(5Bf agent 代理人；承销人
=>hq0F4[; agent of company 公司代理人
- P 5VE0 agent's fee 代理人费；经纪费
Tv0 |e'^ aggregate 总计；总数；总体数字
;C%D+"l1g aggregate amount 总款额；总额
sa`7_KB aggregate assets and liabilities 总体资产与负债
(9BjZ&ej aggregate at constant price 按固定价格计算的总体数字
Wx&AY"J
aggregate demand 总需求
ctOC. aggregate gross position 总持仓量
<GShm~XD2 aggregate limit 总限额
AjaG .fa]k aggregate of salaries tax 合计薪俸税
qeCx.Z aggregate performance 总体表现；总体业绩
xyx.1o
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_y)#N< aggregate surplus 总盈余
RC8{QgaI aggregate total 整体总额
x!q$`zF\\ aggregate value 总值；合计价值
j?6%=KuX< aggregated basis 合计基准
WZRrqrjq aggregated net chargeable income 合计应课税入息实额
A0M)*9 f aggregation 合并计算；合计；总和
Nora< aggregation of incomes of husband and wife 夫妇入息合并计算
(@O F
Wc"p aggregation of property 财产的总和
2"nd(+ QH agio 差价；贴水
E/ (:\Cm^ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
'oHtg
@ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Qg?^%O' 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
DJrE[wI Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Iq_cs
' 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
:SSe0ZZ_6b Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
L1.<LB^4' 《香港政府和大韩民国政府关于相互促进和保护投资协定》
~LHG agreement for a settlement 授产协议
E$f.&<>T agreement for assignment 转让协议
}MrR svN agreement for sale 售卖协议；买卖协议
F%6al, 8P agreement for sale and purchase 买卖协议
G[6V=G agreement for the payment of interest 支付利息协议
i O3@ 2J agreement for the repayment of money 还款协议
j$zw(EkN agreement of reinsurance 再保险协议
+|Xx=1_?BK Agricultural Bank of China 中国农业银行
&~G>pvZ air passenger departure tax 飞机乘客离境税
+=Crfvt Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
>m T2g airport tax 机场税
ve=oH;zf alcohol duty 酒精税
O h~J yrZy alienation 让与；让渡；转让
+K;(H']Z<- alimony 生活费；赡养费
`p m6 Ts{, All Ordinaries Index [AOI] 所有普通股指数
A%oHx|PD all risks 全险；综合险
e0+N1kY All Sales Record for Stock Market 《股票市场成交报告》
(<(8(} x Allied Capital Resources Limited 新联财务有限公司
MaXgy|yB1 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
r3/ H_Z allocation letter 拨款信件
V;~W,o ! allocation of fund 分配款项；预留款项
ed2QGTgR allocation of profit 利润分配；溢利分配
~DhYiOSo allocation warrant 拨款令
LnxJFc:1K allotment 分配；配股
Wze\z
allotment notice 股份配售通知；配股通知
C P'?Om2 allotment of shares 股份分配
%z tCcgu* allowable 可获宽免；免税的
JpD<2Mz_|V allowable business loss 可扣除的营业亏损
lz faW-n u allowable expenses 可扣税的支出
A/W0O;*q allowance 免税额；津贴；备抵；准备金
}X)mZyM [ allowance for debts 债项的免税额
]k]P (w allowance for depreciation by wear and tear 耗损折旧免税额
lycY 1 lK allowance for funeral expenses 殡殓费的免税额
6jiVz%`=Z allowance for inflation 为通货膨胀而预留的款项；通胀准备金
zm9>"(H allowance for repairs and outgoings 修葺及支出方面的免税额
|9jeOV}/ allowance to debtor 给债务人的津贴
:|M0n%-X alteration of capital 资本更改
QW|,_ u5j alternate trustee 候补受托人
vEvVT]g[V amalgamation 合并
l^%Ez?-:s ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
&2Q 4{i ambit of charges 征税范围；收费范围
tV9nC amended valuation 经修订的估值
I/<aY*R4 American Commodities Exchange 美国商品交易所
55 Y BO$
American Express Bank Limited 美国运通银行
dMQtW3stY American Stock Exchange 美国证券交易所
((N<2G) amortization 摊销
C\j|+s amount due from banks 存放银行同业的款项
|jk"; h amount due from banks abroad 存放海外银行同业的款项
bf-.SX ~ amount due from holding companies 控股公司欠款
&o=
#P2Qd amount due from local banks 存放本港银行同业的款项
Nqk*3Q"f amount due to banks 银行同业的存款
-k|r#^(G2 amount due to banks abroad 海外银行同业的存款
k!>MZ amount due to holding companies 控股公司存款
J p!Q2} amount due to local banks 本港银行同业的存款
VjBV2 x amount due to outport banks 外埠银行同业的存款
C3u/8Mrt7 amount for note issue 发行纸币的款额
)Pakb!0H@t amount of bond 担保契据的款额
lDnF( amount of consideration 代价款额
s|dcO amount of contribution 供款数额
0[7\p\Q amount of indebtedness 负债款额
,Za! amount of principal of the loan 贷款本金额
^ 0R.'XL amount of rates chargeable 应征差饷数额
&#F>%~<or amount of share capital 股本额
* h!gjbi amount of sums assured 承保款额
{PnvQ?|Z amount of variation 变动幅度
Z[R E | l{ amount of vote 拨款数额
=[FNZ:3 amount payable 应付款额
:,Q\!s! amount receivable 应收款额
ly7\H3 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{k %*j 4 analysis 分析
']4b}F : } ancillary risk 附属风险
b\Y<1EV^[ annual account 周年帐目；周年帐目报表；年度决算；年结
WOrz7x annual accounting date 年结日期
)AEJ` xC annual allowance 每年免税额；年积金；年度津贴；年津
x?9rT 0D annual balance 年度余额
<3m_}
=\ annual disposable income 每年可动用收入
M^AwOR7< annual estimates 周年预算
%# ?)+8"l annual fee 年费
?]]> WP annual general meeting 周年大会
R7r` (c! annual growth rate 年增率；每年增长率
HJo&snT3 annual long-term supplement 长期个案每年补助金
:$~)i?ge<5 annual pensionable emolument 可供计算退休金的年薪
Jajo!X*Wai annual report 年报
"9jt2@< Annual Report on the Consumer Price Index 《消费物价指数年报》
aJ}y|+Cj annual return 周年报表；周年申报表；每年报税表格
k(pI5N}pJZ Annual Return Rules 《周年报表规则》
X+ z!?W *a annual review of consumer prices 每年消费物价回顾
P
hs4]! annual roll-forward basis 逐年延展方式
&q^\*<B.^ annual salary 年薪
@#hd8_)A. annual statement 年度报表；年度决算表
PTW P7A[ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Z, ^`R] 9 annuitant 年金受益人
}A\s`H m annuity 年金
qT$;ZV
# annuity contract 年金合约
Aw~
=U! annuity on human life 人寿年金
rU= qr&f"B antecedent debt 先前的债项
_ [su?C ante-dated cheque 倒填日期支票
}><Vc ouJ[ anticipated expenditure 预期开支
Uoe;4ni anticipated net profit 预期纯利
jNhiY anticipated revenue 预期收入
h.d-a/ anti-inflation measure 反通货膨胀措施
y3 {'s>O6 anti-inflationary stance 反通货膨胀立场
umhg
O.! apparent deficit 表面赤字
@E
% :ALJ apparent financial solvency 表面偿债能力
T"xq^h1\ apparent partner 表面合伙人
? C1.g'}7 application for personal assessment 个人入息课税申请书
8/F}vf KEN application of fund 资金应用
M{cF14cQ application to release as liquidator and to destruct the books of accounts and documents
k&wCa<Rs~R 申请免除清盘人职务及毁灭帐簿与文件
Z0uo.
H@.N appointed actuary 委任精算师
Mrysy)x appointed auditor 委任核数师；委任审计师
%N$,1=0* appointed trustee 委任的受托人
o@*eC L= appointer 委任人
@/FE! 6 |O apportioned pro rata 按比例分摊
(KtuikJ32^ apportionment 分配；分摊
2fFZ70Yh Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
NF8'O apportionment formula 分摊方程式
}'L7< _ apportionment of estate duty 遗产税的分摊
vik A
appraisal 估价；评估
;rXkU9 appreciable growth 可观增长
}K':tX? appreciable impact 显着影响
Q#w mS&$f appreciable increase 可观增长
&YC Z
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*(wkgn appreciation against other currencies 相对其他货币升值
> Dy<@e appreciation of the exchange value of Hong Kong dollar 港元汇值上升
U l8G R appreciation tax 增值税
#JM ww appropriation 拨款；拨用；拨付
kDbDG,O appropriation account 拨款帐目
O{b<UP'85 Appropriation Bill 拨款法案
sA$x2[*O appropriation-in-aid system 补助拨款办法
R+{QZ'K.qg approved assets 核准资产
1W3+ng approved basket stock 认可一篮子证券
U4)x "s[CP approved budget 核准预算
:0@R(ct;> approved charitable donation 认可慈善捐款
Sk7 l&B approved charitable institution 认可慈善机构
nb -]f a approved currency 核准货币；认可货币
%3b;`Oa approved estimates 核准预算
^/@Z4(E approved estimates of expenditure 核准开支预算
{ 9?++G"\ approved overseas insurer 核准海外保险人
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Iqxe> approved overseas trust company 核准海外信托公司
`o/G0~T) approved pooled investment fund 核准汇集投资基金
&O8vI ,M approved provident fund scheme 认可公积金计划
riw0w approved provision 核准拨款
aT|SKb` approved redeemable share 核准可赎回股份
]nPfIBoS approved regional stock 认可地区性证券
dpG l approved retirement scheme 认可退休金计划
1<|\df. approved subordinated loan 核准附属贷款
-KV)1kET arbitrage 套戥；套汇；套利
sNB*S{ arbitrageur 套戥者；套汇者
(5CdA1| arbitrary amount 临时款项
:kU#5Aj gK arrangement 措施；安排；协定
K /WnK:LU arrears 欠款
(bhMo^3/* arrears of pay 欠付薪酬
%G6Q+LMwm arrears of revenue 逾期未收税款；逾期未收的帐项
%!DdjC&5* articles of association 组织章程；组织细则；组织章程细则
A c^hZ.qPz Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
QguRU|y ascertainment of profit 确定利润
7`eg ;s^ "Asia Clear" “亚洲结算系统”
(<GBh Nj=c Asia Commercial Bank Ltd. 亚洲商业银行有限公司
S
$j"'K Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
0\tV@ 6p2= Asian Development Fund [ADF] 亚洲发展基金
% !P^ se Asian dollar bond 亚洲美元债券
D+4oV6}~ Asian dollar market 亚洲美元市场
Yr!@p Hy Asian dollar rate 亚洲美元利率
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%>g-dw Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
1 0tlD<eYb Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
7x> \/l( asked price 沽盘；喊价；索价；卖方报价
#/N;ScyUJT assessable income 应评税入息
t =LIkwD assessable loss 应评税亏损
!m]_tB assessable profit 应评税利润
&<nj~BL assessable value 应评税值
- Cn x!g} assessed profit 估定利润
up _Qv#`Q assessed value 经评估价值
+"} #4 assessment 评税；评定；估价；评税单
B`{7-Asc1 assessment number 评税编号；估价编号
?,XrZRF assessment of additional tax 补加税评税
D[jPz 0 assessment of performance 业绩评估；实绩评价
\B/!}Tn; Assessor 评税主任
zX]4DLl, asset price bubbles 资产价格泡沫
9}-;OJe asset-backed securities 具资产保证的证券
Rtywi}VV2 assets accretion 资产增值
r0^ *|+
assets and liabilities 资产与负债
|)KOy~" assets betterment statement 资产递增表；资产改进表
N[=c|frho assets lending 实物放款；有抵押贷款
wWYo\WH' assets of the company passing on the death 死者去世时转移的公司资产
gh9Gc1tKt assets pledged as security for liabilities 用作负债抵押的资产
Pzt 5'O@dA assets portfolio 资产投资组合
\9t/*%: assets price 资产价格
idzc4jR6BT assets quality 资产质素
fEJF3<UF& assets realization 资产变现
y':JU wUN assets refinancing arrangement 资产再集资安排
E+Eug{+ assets securitization 资产证券化
WRCf [5 assets situated outside Hong Kong 在香港以外地方的资产
a~*wZJ assets stripping 削减资产；拆卖资产
.@KI,_X6, assets value 资产值
oaac.7.fV assignee 承让人
Jb;@'o6 assignment 转让；转让书；转让契
7&`Yl[G assignment of interest 权益转让
c`Q#4e]%_ assignment of letters patent and trade mark 专利证书及商标转让
z( !K8
T assignment of property 物业转让；物业转让书
O 'rz assignment right 转让权
,gO(zI-1 assignor 转让人
O[Yc-4 associate 有联系的人；有关连人士；相联者；合伙人；联系人
F_I.=zQr Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
YMG~k3Yb associate member 附属会员
X_HU?Q_N associated body corporate 相联法人团体
:DG7Z associated company 相联公司；联属公司
PenkqDc} associated corporation 相联法团
E !EENg Association of Chartered Certified Accountants [ACCA] [United Kingdom]
1[]
9EJ 公认会计师公会〔英国〕
QnJd}(yN Association of Futures Exchange Brokers 香港期货经纪协会
#fVk;]u`[3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Hb&C; lk association of underwriters 承保人组织
%\f<N1~* assumption of control 接管
`RlMfd assurance 担保；保险；转易；转易书
@f!r"P] assurance of interest 权益的转易
Zjkg" at 19XX price 按一九ＸＸ年价格计算
\"7U,y', at a discount 按赔价计算；按贴水价格计算；打折扣
'w"hG$". at a premium 按溢价计算；按升水价格计算
Xk>Yi V",? at call 通知付款；按通知
> I>=/i^ at constant market price 按固定市价计算
)z\ 73|w at constant price 按固定价格计算
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6Sw( at cost 按成本计算
w~AW(
VX at current market price 按当时市价计算；按现时市价计算
<SKzCp\ at current price 按当时价格计算；按现时价格计算
6DuA at factor cost 按要素成本计算；按生产要素成本计算
'z9}I
# at money-of-the-day price 按付款当日价格计算
dKp Uw9C#/ at or better 按指定或较佳价位〔买卖指令〕
xLShMv} at par 按面值计算；平价
+\x}1bNS%j at sight 见票即付
X ..<U}e at the close 按收市盘
{> Yna"p at the opening 按开市盘
DCP
B9:u attestation 见证；见证条款
Lk lD^AJA at-the-money option 平价期权
Uz_OUTFM attorney 受权人；受托代表人
>F5E^ DY attornment 新拥有人承认书
^k2g60] attributable profit 可归属利润
*{!E`),FX attributable share value 可归属股份价值
e3.q8r Auckland Stock Exchange 奥克兰证券交易所
5~FXy{ZIH auction 拍卖
/B!Ik:c} auctioneer 拍卖商
?s5/ audit 审计；核数
.+A2\F.^ Audit Commission 审计署
d3;Sy`. Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
-|2k$W 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〕
s 9n_s=w audit review 帐目审查
=3;~7bYO Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
$DeVXW audited account 审计帐目；经审计的帐目
h f{RI 4Jc audited annual account 经审计的周年帐目
X?aj0# Q audited balance sheet 经审计的资产负债表
&HBC9 Bx/( auditor 核数师；核数主任；审计师
9 GgXX9K auditor's certificate 核数师证明书；审计师证明书
QB5,Vfoux auditor's report 核数师报告；审计师报告
@bIZ0tr4 Aussie bond 澳元债券
bLSUF`-z austerity budget 紧缩预算
g[L}puN Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
P$v9 Australia All Ordinaries Index 澳洲所有普通股票指数
y=&^=Z h[ Australian Dollar [AUD] 澳元
LI9
Uc\ Australian Options Market 澳大利亚期权市场
@(CJT-Ak Australian Securities Commission 澳洲证券事务监察委员会
E$C0\O!7 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
|>/m{L[ Australian Stock Exchange 澳大利亚证券交易所
% 7A?gY81 Austrian Schilling [ATS] 奥地利先令
[_-[ S authentication 认证；鉴证
GK&R,q5} authority to purchase 委托购买证；委购书
19;Pjo8 authorization 认可；核准；授权；授权书
==npFjB authorization by direction 指示授权
('6sW/F*ab authorization by instruction 指令授权
H;N6X y*~ authorization by warrant 令状授权
=X3Rk)2r authorization of unit trust 单位信托的认可
|"+UCAU authorized agent 指定代理人
CwaW> (`v authorized capital 法定资本
8, L)=3m- authorized clerk 出市员
JIXZI\Fk authorized dealer 认可交易商
TJ>$ ~9&Sy authorized financial institution 认可财务机构
: ~Ppv5W. authorized fund 认可基金
\hD jZ authorized fund house 获授权的基金公司；认可基金公司
xM_+vN *( authorized institution 认可机构
Yan,Bt{YJ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
d`3>@*NR< authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
$D m|ol.Z authorized insurer 获授权保险人；获认可承保人
Vrt* ,R& authorized investment 特准投资项目
&~"e["gF= authorized person 获授权人
c JOT{ authorized representative 获授权代表
ei!Yxw8d authorized share capital 法定股本
!h70 <Q^ automated quotation system 自动报价系统
{-l:F2i Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
3M"eAK([ 自动交易系统〔香港期货交易所有限公司〕
Q tl!f automatic adjustment mechanism 自动调整机制
'RpX&g automatic adjustment system 自动调整系统
5@^['S4%8* Automatic Clearing House 自动票据交换所
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5{\z automatic exchange rates accumulation system 自动化汇率累集系统
$q g/8G Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
%b>E e>rdD automatic teller machine [ATM] 自动柜员机
]SL0Mn g8 autopay 自动转帐
ys9'1+9 available assets 可用资产
SquuK1P= available fiscal reserve 现存财政储备
-d *je{c | available profit 可用利润
s& L 6C[ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
zRFvWOxC\ average 平均；平均数；海损
UF;iw average basic salary 平均基本薪金
)#v0.pE average consumer expenditure 平均消费开支；一般消费开支
A Eo average cost 平均成本
2}6StmE } average cost of land production 增辟土地平均成本
^q\9HBHT average daily turnover 平均每日成交额
J_d!` Hhe average daily wage rate 平均每日工资率
8B;HM D average expenditure pattern 平均开支模式
)|B3TjH C average growth rate 平均增长率
/JQY_>@W average net fixed assets 固定资产平均净值
"]hQ\b\O average of relatives 相对价格平均数
C!^[d average price 平均价格
l~ZIv average propensity to consume 平均消费倾向；一般消费倾向
Ja{ [T average propensity to save 平均储蓄倾向；一般储蓄倾向
[4 b_`L average rate 平均率
-5GRit1q? average revenue 平均收入；平均收益
e VRjU average stock 平均库存；平均存货
Jj7he(!_1 average yearly rent 平均年租
PDhoCAh
! avoidance of double taxation 避免双重课税
kz^?!l)X0 avoidance of tax 避税
