A:
iB]xYfQ&@V A share Ａ股；甲类股份
"}ms | abatement of tax 减税；减扣免税额
","O8'$OC ABN AMRO Bank N.V. 荷兰银行
*[P"2b# above-the-line expenditure 线上项目支出；经常预算支出
d'oh-dj %^ above-the-line receipt 线上项目收入；经常预算收入
ko2T9NI:S ABSA Asia Limited 南非联合亚洲有限公司
?=bqya"Y absolute change 绝对数值变更
= 02$ Dwr absolute expenditure 实际开支
[eWZ^Eh "I absolute guideline figure 绝对准则数字
VP7g::Ab absolute interest 绝对权益
- kGwbV} absolute order of discharge 绝对破产解除令
F1Jd-3ei absolute profit margin 绝对利润幅度
<Z nVWER absolute value 实值；绝对值
Skb d'j absolutely vested interest 绝对既得权益
StuQ} absorbed cost 已吸收成本；已分摊成本
zeHf (N absorption 吸收；分摊；合并
8NE+G.:G absorption rate 吸收率；摊配率；分摊率
Y#/mE!& ACB Finance Limited 亚洲商业财务有限公司
Z~?1xJ& acceptable form of reciprocity 合理的互惠条件
#cnh
~O acceptable rate 适当利率；适当汇率
0 Z m^6T acceptance agreement 承兑协议
gPW% *|D, acceptance for honour 参加承兑
bPlqS+ai_ acceptor 承兑人；接受人；受票人
l"{1v ~I acceptor for honour 参加承兑人
,w9:) B7 accident insurance 意外保险
nQ tp 4 Accident Insurance Association of Hong Kong 香港意外保险公会
B2R^oL' } accident insurance scheme 意外保险计划
/.1yxb#Z?, accident year basis 意外年度基准
Z8Jrt3l{2 accommodation 通融；贷款
ep$C
nBwE accommodation bill 通融票据；空头票据
1? oX" accommodation party 汇票代发人
'{[n,xeR account balance 帐户余额；帐户结余
M2$.Y om[ account book 帐簿
A=P Jg! account collected in advance 预收款项
"CX@ a" account current book 往来帐簿
x$:P; # account of after-acquired property 事后取得的财产报告
mB.j?@Y% account of defaulter 拖欠帐目
#80 [q3 account payable 应付帐款
@U 6jd4?) account payee only [A/C payee only] 只可转帐；存入收款人帐户
yMd< <:Ap account receivable 应收帐款
:j)v=qul account receivable report 应收帐款报表
^%qe&P e2 account statement 结单；帐单；会计财务报表
{\-9^RL account title 帐户名称；会计科目
G[bWjw86O accountant's report 会计师报告
x(tf0[g Accountant's Report Rules 会计师报告规则
~OE1Sd:2 accounting and auditing procedure 会计与审计程序；会计与核数程序
>,9ah"K_x Accounting Arrangements 《会计安排》
a(eKb2 CX accounting basis 会计基础
>, 9R :X( accounting by Official Receiver 破产管理署署长呈交的帐目
pkKcTY1Fx Accounting Circular 《会计通告》
r'bPSu, accounting class 会计类别
YcmLc)a7 accounting date 记帐日期；会计结算日期
7eR%zNDa accounting for money 款项核算
F?Fs x)2k Accounting Officer 会计主任
4#D<#!]^ accounting period 会计报告期；会计期
(v)/h>vS accounting policy 会计政策；会计方针
w<P$)~6 accounting practice 会计惯例
2}BQ=%E!' accounting principle 会计准则
BKV,V/*p accounting record 会计记录
nj (\+l5 accounting report 会计报告
auai@)v6 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-Gyj]v5y`c Accounting Society of China 中国会计学会
YaT 6vSz accounting statement 会计报表
Sc/\g accounting system 会计制度；会计系统
&*JU
N}86 accounting transaction 会计事项；帐务交易
yU{Q`6u T accounting treatment 会计处理
#3_t}<fX accounting year 会计年度
(>R accretion 增值；添加
Q`B K
R]/ accrual 应计项目；应累算数目
E5+-N accrual basis 应计制；权责发生制
< Rb[0E$ accrual basis accounting 应计制会计；权责发生制会计
1zP)~p3a accrue 应累算；应计
<Crbc$!OeX accrued benefit 应累算利益
I;g>r8N-Bu accrued charges 应计费用
yP^C) accrued cumulative preference share dividend 应累算的累积优先股股息
|lG7/\A accrued expenses 应累算费用
`mE>h4 accrued interest payable 应付利息；应计未付利息
*I6W6y;E= accrued interest receivable 应收利息；应计未收利息
QSNPraT accrued right 累算权益
u= =`]\_@ accruing profit 应累算的利润
ng6".u9 accumulated fiscal reserve 累积财政储备
sq45fRAi accumulated profit 累积利润；滚存溢利
f
=MP 1q[ accumulated reserve 累积储备
b$JrL Zs$_ accumulation of surplus income 累积收益盈余
B'D\l\w acquired assets 既得资产
Q {:=z6& acquisition 收购；购置；取得
>>b <)?3Rv acquisition cost 购置成本
:AYhBhitC acquisition expenses 购置费用
uz
/Wbc>y acquisition of 100% interest 收购全部股权
#7r13$>! acquisition of control 取得控制权
t[4V1: acquisition of fixed assets 购置固定资产
*mjPNp'3{m acquisition of shell “买壳”
g@ 2f& m acquisition price 收购价
}Sr=|j act of God 天灾
ak"W/"2: acting partner 执事合伙人
53<.Knw 5a active market 买卖活跃的市场；交投畅旺的市场；旺市
\n>7T*iM& active partner 积极参与的合伙人
/iw$\ F |8 active trading 交投活跃
eD ,'M actual circulation 实际流通
hCPyCq] actual cost 实际成本
M 3 &GO5< actual expenditure 实际开支；实际支出
[e f&|Pi- actual income 实际入息；实际收入；实际收益
%
4Gt^:J" actual market 现货市场
M px98xcO actual price 现货价；实际价格
P\ia ?9 actual profit 实际利润
Pq(7lua7 actual quotation 实盘；实际价位；实际报价
eqSCE6r9x actual year basis 按实际年度计算
+'0V6 \y actuals 实货
zhgvqg- actuarial investigation 精算调查
AaLbJYuKd actuarial principle 精算原则
8.zYa(< 2 actuarial report 精算师报告
}B ?_>0 Actuarial Society of Hong Kong 香港精算学会
-x VZm8y actuarial valuation 精算师估值
jR2^n`D actuary 精算师
O<P(UT" ad referendum agreement 暂定协议；有待覆核的协定
1$)}EL ad valorem duty 从价税；按值征税
:!/ (N ad valorem duty system 从价税制
ix_&os]L_ ad valorem fee 从价费
$U4[a: ad valorem tariff 从价关税
|)y-EBZe\" additional allowance 额外免税额
\OwCZ!`7i additional amount for unexpired risk 未过期风险的额外款额
7nPjeh additional assessable profit 补加应评税利润
ENy$sS6[D additional assessment 补加评税
&,tj.?NCn additional commitment 额外承担
)4R[C= { additional commitment vote 额外承担拨款
-
VdCj%r> additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3vHkhhYQ additional dependent parent allowance 供养父母额外免税额
{8"Uxj_6V additional provision 额外拨款
|pZ:5ta# additional stamp duty 附加印花税
c"diNbm[ additional tax 补加税罚款；补加税款
H5(: 1 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
'iU+mRLp adjudged bankrupt 被裁定破产
I23"DBR3 adjudicated bankrupt 裁定破产人
~t<uX "K adjudication fee 裁定费；评定印花税额手续费；评估契据费
d*dPi^JjC adjudication of bankruptcy 裁定破产；宣告破产
c-* *~tb( adjudication of insolvency 裁定无力偿还债务
q)3QmA~ adjusted actual 经调整的实数；调整后的实数
Pa'N)s< adjusted current assets 经调整的流动资产；调整后的流动资产
Md&K#)9,( adjusted figure 经调整的数字；调整后的数额
?-'GbOr! adjusted liabilities 经调整的负债；调整后的负债
1} ~ZsrF adjusted loss 经调整的亏损；调整后的亏损
n?QglN 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
>FS}{O2c adjusted profit 经调整的利润；调整后的利润
Sq x'nXgO adjusted surplus 经调整的盈余额；调整后的盈余额
P8[k1"c! adjusted value 经调整的价值；调整后的价值
#~4;yY\$I adjustment 调整；修订；理算〔保险〕
]:}7-;$V adjustment centre 调剂中心
q ,+29 adjustment lag 调整过程的时间差距；调整时差
C@g/{?\ adjustment mechanism 调整机制
uANpqT}! adjustment of loss 亏损调整
3G'cDemc adjustment process 调整过程；调整程序
n72 kJ3u. adjustment range 调整幅度
+LlAGg]Z administered exchange rate 受管制汇率
vDyGxU!#\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
c `/kx administration expenses 行政费用
Rm}G4Pq administration fee 手续费；行政费
: o:Z administration in bankruptcy 破产管理
r::0\{{r"p administration order 遗产管理令
,u9 >c*Ss\ administrator 管理人；遗产管理人
S0 ReT*I administrator of the estate 遗产管理人
2t?Vl%< admission of debt 债项承认书
)6%a9& ~H admission of proof 接纳债权证明
* ;l[| advance 放贷款项；垫付款项；预支款项；预付款项
wEw;],ur advance account 暂支帐目；预付款帐户
vGOO"r(xL advance compensation 预付补偿金
$RYOj{1 advance from shareholder 股东垫款
@ +a}O advance pending reimbursement 预支以待日后付还
{{AZW advanced economy 先进经济体系
.EC~o advancement 预付；预付财产
Z*IW*f&0>1 advances warrant 垫款令
pb G5y7 advancing 贷出
39d$B'"<1 adverse balance 逆差
a*t>Ks'C adverse exchange 逆汇
4y !GFhMh advertisement addressed to shareholders 在报章刊登的致股东通告
}*b\=AS= advice for collection 托收通知书
cYBjsN(!A| advice of drawing 提款通知书；汇票通知书
RY1-Zjlb< advice of payment 付款通知
|{RCvm Advisory Committee [Securities and Futures Commission]
1kD 1$5 谘询委员会〔证券及期货事务监察委员会〕
9m<%+ S5& Advisory Committee on Diversification 经济多元化谘询委员会
79I"F' affidavit 誓章；遗产申报誓章
Kw2]J)TO affidavit of no receipt 述明无收款的誓章
A-*MH#QUKh affiliate 联号；联营公司；附属公司
-J0OtrZ affiliated company 附属公司；联号；联营公司
o6:@j#b affirmation [estate duty] 非宗教式宣誓〔遗产税〕
D&pp
< affordability 负担能力
wL}X~Xa3i African Development Bank [AfDB] 非洲开发银行
k5 *Z@a after-acquired property 事后取得的财产
$ab{GxmX'4 after-hours dealing 市后交易
#V$sb1u after-tax profit 税后盈利；税后利润；税后溢利
.EvP%A
m agency agreement 代理协议
FEX67A8 /; agency expenses 代理机构的开支
Cq3Au %7 agency fee 代理费
@Fzw_qr
M Agency Law 《代理法》
r?dkE=B agent 代理人；承销人
l< '}` agent of company 公司代理人
mo,"3YW agent's fee 代理人费；经纪费
T!Lv%i*|Y aggregate 总计；总数；总体数字
L">m2/ HG aggregate amount 总款额；总额
uo*lW2&U aggregate assets and liabilities 总体资产与负债
eR/X 9< aggregate at constant price 按固定价格计算的总体数字
=h|7bYLy aggregate demand 总需求
LR'~:46#u aggregate gross position 总持仓量
ad9u;uS aggregate limit 总限额
#WGy Q u aggregate of salaries tax 合计薪俸税
Ga V OMT aggregate performance 总体表现；总体业绩
?}S!8;d aggregate supply 总体供应
-y[y. #o aggregate surplus 总盈余
t;:Yf aggregate total 整体总额
]\]mwvLT aggregate value 总值；合计价值
L( X}37 aggregated basis 合计基准
8#4Gs Q" aggregated net chargeable income 合计应课税入息实额
7HL23Vr k aggregation 合并计算；合计；总和
,d F Y] aggregation of incomes of husband and wife 夫妇入息合并计算
7M_GGjP aggregation of property 财产的总和
k^K%."INn agio 差价；贴水
K6@ %@v 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》
1v<uA9A%[ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{7q8@`Oa 《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》
%o`Cp64`Q Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Q8]S6,pt 《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》
T+FlN-iy) Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
iR8;^C.aT 《香港政府和大韩民国政府关于相互促进和保护投资协定》
5bsv05=e agreement for a settlement 授产协议
xsrdHP1 agreement for assignment 转让协议
Tz7 R:S. agreement for sale 售卖协议；买卖协议
<l>L8{-3 agreement for sale and purchase 买卖协议
w( ic$ agreement for the payment of interest 支付利息协议
V;P*/ke agreement for the repayment of money 还款协议
:K(+ KN( agreement of reinsurance 再保险协议
ZW
5FL-I Agricultural Bank of China 中国农业银行
Z'm( M[2K air passenger departure tax 飞机乘客离境税
Tc|+:Us y Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
W#wC airport tax 机场税
5"+;}E|q alcohol duty 酒精税
RhE|0N= alienation 让与；让渡；转让
J`wx72/-ZW alimony 生活费；赡养费
#jg3 Ku;Y All Ordinaries Index [AOI] 所有普通股指数
\tdYTb. all risks 全险；综合险
j tqU`|FSQ All Sales Record for Stock Market 《股票市场成交报告》
:z$+leNH \ Allied Capital Resources Limited 新联财务有限公司
;@n/g U all-items index [Consumer Price Index] 总指数〔消费物价指数〕
N I C.c3 allocation letter 拨款信件
cO-^#di allocation of fund 分配款项；预留款项
nzU0=w}V allocation of profit 利润分配；溢利分配
*P`k |- allocation warrant 拨款令
^a#W|-: allotment 分配；配股
yzX S{#\ allotment notice 股份配售通知；配股通知
C4|79UG >s allotment of shares 股份分配
`|:` yl allowable 可获宽免；免税的
lnV!Xuf allowable business loss 可扣除的营业亏损
w"
A {R allowable expenses 可扣税的支出
SWNT}{x] allowance 免税额；津贴；备抵；准备金
W@~a#~1O allowance for debts 债项的免税额
u#3Cst8Y allowance for depreciation by wear and tear 耗损折旧免税额
VxU{ZD~<Z" allowance for funeral expenses 殡殓费的免税额
5L\Im^ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
,@Elw>^ allowance for repairs and outgoings 修葺及支出方面的免税额
= ' :B allowance to debtor 给债务人的津贴
x JFxrG'c alteration of capital 资本更改
Nxm '*
-A alternate trustee 候补受托人
X\BdN Hr amalgamation 合并
=z}M (<G ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Nh6!h% ambit of charges 征税范围；收费范围
MnptC 1N amended valuation 经修订的估值
>}8 6 #^F American Commodities Exchange 美国商品交易所
>a: 6umY American Express Bank Limited 美国运通银行
0'R}' American Stock Exchange 美国证券交易所
"}< baz amortization 摊销
`V?NS,@$ amount due from banks 存放银行同业的款项
_,*QJ amount due from banks abroad 存放海外银行同业的款项
?C_Y2JY amount due from holding companies 控股公司欠款
nB%[\LtZ? amount due from local banks 存放本港银行同业的款项
yuF\YOA9 amount due to banks 银行同业的存款
H 8!lSRq amount due to banks abroad 海外银行同业的存款
U2(mWQ[mO amount due to holding companies 控股公司存款
0Rh*SoYrC amount due to local banks 本港银行同业的存款
t>"|~T$9 amount due to outport banks 外埠银行同业的存款
s18A amount for note issue 发行纸币的款额
Qs_]U amount of bond 担保契据的款额
qn `
\g amount of consideration 代价款额
t;lK=m| amount of contribution 供款数额
u Hyc7^X> amount of indebtedness 负债款额
n5?7iU&JIo amount of principal of the loan 贷款本金额
=#vU$ ~a amount of rates chargeable 应征差饷数额
N\ zUQ
J amount of share capital 股本额
E_K32) J- amount of sums assured 承保款额
L>,x G.oG amount of variation 变动幅度
R78lV -};Q amount of vote 拨款数额
QQUZneIDp amount payable 应付款额
4 9 1 1 amount receivable 应收款额
qWI8 >my11 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
/Fp@j/50 analysis 分析
|TuFx=~5v ancillary risk 附属风险
R"e53 3 annual account 周年帐目；周年帐目报表；年度决算；年结
C0j`H( annual accounting date 年结日期
*0%G`Q annual allowance 每年免税额；年积金；年度津贴；年津
=M34
HPG annual balance 年度余额
c)17[ 9" annual disposable income 每年可动用收入
8' +I8J0l annual estimates 周年预算
'6Yx03t annual fee 年费
Rhh.fV3 annual general meeting 周年大会
(APGz,^9# annual growth rate 年增率；每年增长率
(EOYJHZB! annual long-term supplement 长期个案每年补助金
B et?]4\_ annual pensionable emolument 可供计算退休金的年薪
[L>AU;
: annual report 年报
3F9An S Annual Report on the Consumer Price Index 《消费物价指数年报》
H`8}w{ ft& annual return 周年报表；周年申报表；每年报税表格
~
6Hi"w Annual Return Rules 《周年报表规则》
P64< O 5l/ annual review of consumer prices 每年消费物价回顾
,a}
vx"~ annual roll-forward basis 逐年延展方式
stlkt>9 annual salary 年薪
e>$E67h<~ annual statement 年度报表；年度决算表
i
M!=/ 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
'E#Bz"T annuitant 年金受益人
Z~ DR,: annuity 年金
"A& HNk Rz annuity contract 年金合约
=7<g;u annuity on human life 人寿年金
[!b=A:@ antecedent debt 先前的债项
~.8p8\H ante-dated cheque 倒填日期支票
T3^(I~03 anticipated expenditure 预期开支
R(DlJ anticipated net profit 预期纯利
$jv/00:& anticipated revenue 预期收入
k54V h=p anti-inflation measure 反通货膨胀措施
nSh}1Arp/ anti-inflationary stance 反通货膨胀立场
psE&Rx3) apparent deficit 表面赤字
O4Hc"v apparent financial solvency 表面偿债能力
<5l!xzvw apparent partner 表面合伙人
%8T"h application for personal assessment 个人入息课税申请书
4$jb-Aw application of fund 资金应用
%jmL#IN ) application to release as liquidator and to destruct the books of accounts and documents
]"4 \]_?r 申请免除清盘人职务及毁灭帐簿与文件
x8E!Ko]( appointed actuary 委任精算师
Fs;_z9ej-u appointed auditor 委任核数师；委任审计师
$qh?$a appointed trustee 委任的受托人
i?CX DuL appointer 委任人
%P-z3 0FHp apportioned pro rata 按比例分摊
c *`= o( S apportionment 分配；分摊
D]$X@ 2A Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
= $awUy apportionment formula 分摊方程式
uvj`r5ei apportionment of estate duty 遗产税的分摊
0|@* `-:VO appraisal 估价；评估
hQ}B?'> appreciable growth 可观增长
NU$? BiB?R appreciable impact 显着影响
e-e*% appreciable increase 可观增长
UBve a(z-# appreciation 增值；升值
;]x JC
j appreciation against other currencies 相对其他货币升值
w-9fskd6e appreciation of the exchange value of Hong Kong dollar 港元汇值上升
lq\/E`fc` appreciation tax 增值税
W=@]YI appropriation 拨款；拨用；拨付
QAmb_:^"d appropriation account 拨款帐目
=dT sGNz Appropriation Bill 拨款法案
!`?*zf appropriation-in-aid system 补助拨款办法
Ud[Zv?tA: approved assets 核准资产
c @~j}(A approved basket stock 认可一篮子证券
3,RaM^5dV approved budget 核准预算
yCT:U&8%F approved charitable donation 认可慈善捐款
P n|*(sTl approved charitable institution 认可慈善机构
f|X./ J4Bl approved currency 核准货币；认可货币
l
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9>na3ISh approved estimates of expenditure 核准开支预算
a+Z95~*sZ" approved overseas insurer 核准海外保险人
rYYAZ(\8 approved overseas trust company 核准海外信托公司
WN%KA TA approved pooled investment fund 核准汇集投资基金
1JXa/f+ approved provident fund scheme 认可公积金计划
szx7CP`<8 approved provision 核准拨款
,/>hWAx approved redeemable share 核准可赎回股份
cy-Bhk0H approved regional stock 认可地区性证券
251^>x.R approved retirement scheme 认可退休金计划
$Q cr approved subordinated loan 核准附属贷款
1hn4YcHb arbitrage 套戥；套汇；套利
N ?mT AF'M arbitrageur 套戥者；套汇者
<Fa]k'<^) arbitrary amount 临时款项
W{!GL arrangement 措施；安排；协定
43 h0i-%1 arrears 欠款
3A(sT} arrears of pay 欠付薪酬
rG*Zp7{ arrears of revenue 逾期未收税款；逾期未收的帐项
bijE]:<AE7 articles of association 组织章程；组织细则；组织章程细则
SsE8;IGH Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
3j
iSvrfI ascertainment of profit 确定利润
`pzXh0}| "Asia Clear" “亚洲结算系统”
[j]3='2}G Asia Commercial Bank Ltd. 亚洲商业银行有限公司
toCxY+"nbU Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
xF4>D!T%8 Asian Development Fund [ADF] 亚洲发展基金
|/R)FT#i Asian dollar bond 亚洲美元债券
|*+f N8 Asian dollar market 亚洲美元市场
"=S< xT+ Asian dollar rate 亚洲美元利率
~;*SW[4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
"V;5Lp b Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
F.0CJ7s
asked price 沽盘；喊价；索价；卖方报价
N=QeeAI}}m assessable income 应评税入息
?zD? - assessable loss 应评税亏损
7z =zJ4C assessable profit 应评税利润
_*SA_.0 assessable value 应评税值
5 B lptC assessed profit 估定利润
^gK8
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A@kp` - assessment 评税；评定；估价；评税单
+v`?j+6z assessment number 评税编号；估价编号
k9ThWo/#u assessment of additional tax 补加税评税
Vg0$5@ assessment of performance 业绩评估；实绩评价
vIi#M 0@N Assessor 评税主任
v ;q <h asset price bubbles 资产价格泡沫
dvAvG. ;U asset-backed securities 具资产保证的证券
&F*L=Ng assets accretion 资产增值
Tjfg[Z/x assets and liabilities 资产与负债
'<A:`V9M}v assets betterment statement 资产递增表；资产改进表
YB^[HE\#y assets lending 实物放款；有抵押贷款
&3Q!'pJJ assets of the company passing on the death 死者去世时转移的公司资产
'ow`ej assets pledged as security for liabilities 用作负债抵押的资产
S-^RZ" assets portfolio 资产投资组合
%YI Xk1 assets price 资产价格
'n9<z)/,! assets quality 资产质素
2&f] v`|M| assets realization 资产变现
|-W7n'n assets refinancing arrangement 资产再集资安排
1q])"l"< assets securitization 资产证券化
Iq@: n_ ~ assets situated outside Hong Kong 在香港以外地方的资产
hpxqL%r assets stripping 削减资产；拆卖资产
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Nl|a assets value 资产值
-\b$ 5o a( assignee 承让人
! f\q0Gnl assignment 转让；转让书；转让契
D{]t5 0a. assignment of interest 权益转让
{c'2{`px 5 assignment of letters patent and trade mark 专利证书及商标转让
\BV$p2m5- assignment of property 物业转让；物业转让书
t4a/\{/#9| assignment right 转让权
(QPfrR=J4 assignor 转让人
;^q@w associate 有联系的人；有关连人士；相联者；合伙人；联系人
6/m|Sg.m Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
yA8e"$ associate member 附属会员
T+O Qa+E@P associated body corporate 相联法人团体
[7Yfv
Xp associated company 相联公司；联属公司
$c !cO" U associated corporation 相联法团
|a(%a43fC Association of Chartered Certified Accountants [ACCA] [United Kingdom]
HAH v^ 公认会计师公会〔英国〕
I. [2 -~yf Association of Futures Exchange Brokers 香港期货经纪协会
U4J9b p| Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
hPs7mnSW association of underwriters 承保人组织
h}X ^ assumption of control 接管
6;02_C]\o assurance 担保；保险；转易；转易书
03F%!Rm/j assurance of interest 权益的转易
%_rdO (
at 19XX price 按一九ＸＸ年价格计算
R6^U9 fDG at a discount 按赔价计算；按贴水价格计算；打折扣
}tvLe3O at a premium 按溢价计算；按升水价格计算
)575JY `6K at call 通知付款；按通知
k3[%pS at constant market price 按固定市价计算
8i H'cX at constant price 按固定价格计算
W 6_~.m"b at cost 按成本计算
W| z
djb at current market price 按当时市价计算；按现时市价计算
wA+QUN3#n at current price 按当时价格计算；按现时价格计算
Qi
3 di at factor cost 按要素成本计算；按生产要素成本计算
u&q RK>wLa at money-of-the-day price 按付款当日价格计算
wABaNB=9; at or better 按指定或较佳价位〔买卖指令〕
I7b_dJD;* at par 按面值计算；平价
qSB]Zm< at sight 见票即付
,]1oG=`3v at the close 按收市盘
9 ~bl at the opening 按开市盘
njbEw4nX attestation 见证；见证条款
wT;3>%Mtr at-the-money option 平价期权
%^e~;i=2 attorney 受权人；受托代表人
::k>V\; attornment 新拥有人承认书
Q&zEa0^rG6 attributable profit 可归属利润
(=hXt=hZ attributable share value 可归属股份价值
8VbH Z9Q Auckland Stock Exchange 奥克兰证券交易所
]}KoW?M auction 拍卖
IO,ddVO auctioneer 拍卖商
J^}w,r *= audit 审计；核数
(zW;&A Audit Commission 审计署
LaI( Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
vx:MLmZ. 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
j"FX ?|4 audit review 帐目审查
(8M^|z}q Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
'S_kD! BO audited account 审计帐目；经审计的帐目
3~zK :( audited annual account 经审计的周年帐目
80PlbUBb! audited balance sheet 经审计的资产负债表
v35wlt^} auditor 核数师；核数主任；审计师
t`PA8 5.|d auditor's certificate 核数师证明书；审计师证明书
!$ $|zB% auditor's report 核数师报告；审计师报告
64qm Aussie bond 澳元债券
*?;<buJb? austerity budget 紧缩预算
Y)?dq( Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
L@ ,-V Australia All Ordinaries Index 澳洲所有普通股票指数
0((3q'[ < Australian Dollar [AUD] 澳元
2h<{~; Australian Options Market 澳大利亚期权市场
?{bF3Mz= Australian Securities Commission 澳洲证券事务监察委员会
Q
o}&2 m Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Q.5C$I Australian Stock Exchange 澳大利亚证券交易所
J.
]~J|K Austrian Schilling [ATS] 奥地利先令
Mx ?{[zT" authentication 认证；鉴证
#[.vfG authority to purchase 委托购买证；委购书
|K},f, authorization 认可；核准；授权；授权书
#St=% ! authorization by direction 指示授权
)Fc ` rY authorization by instruction 指令授权
it=4cHT authorization by warrant 令状授权
4@,d{qp~ authorization of unit trust 单位信托的认可
;D Mv?-H authorized agent 指定代理人
w zX
1!? authorized capital 法定资本
Qt+|s&HGt authorized clerk 出市员
UjmBLXz@T authorized dealer 认可交易商
uZs m=('ww authorized financial institution 认可财务机构
13oR-Stj| authorized fund 认可基金
T6s~f$G authorized fund house 获授权的基金公司；认可基金公司
# 2As -9 authorized institution 认可机构
EJ$- authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
^;J@]&[
~ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
m'Jk!eo authorized insurer 获授权保险人；获认可承保人
z^s40707x authorized investment 特准投资项目
& Gp~)% authorized person 获授权人
g8 (zvG;Y authorized representative 获授权代表
E?c)W A2iH authorized share capital 法定股本
}}a<!L ,{ automated quotation system 自动报价系统
>>lT-w Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
7aH E:Dnwp 自动交易系统〔香港期货交易所有限公司〕
j M% qv automatic adjustment mechanism 自动调整机制
s :
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R} nY8zE Automatic Clearing House 自动票据交换所
az7<@vSXi automatic exchange rates accumulation system 自动化汇率累集系统
2ql7*g?Uq@ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
iz'#K?PF_ automatic teller machine [ATM] 自动柜员机
5#~ARk* ?a autopay 自动转帐
jr @u available assets 可用资产
PV? XpT available fiscal reserve 现存财政储备
7g(,$5 available profit 可用利润
}s; W{Q Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
/1X0h average 平均；平均数；海损
7
4rmxjiN average basic salary 平均基本薪金
"hRw_ < average consumer expenditure 平均消费开支；一般消费开支
w H&Rjn average cost 平均成本
zh5{t0E}C average cost of land production 增辟土地平均成本
'jp nQcwxx average daily turnover 平均每日成交额
n7~!klF- average daily wage rate 平均每日工资率
`Q2
`": average expenditure pattern 平均开支模式
'T54k average growth rate 平均增长率
1x+Y gL5 average net fixed assets 固定资产平均净值
846j<fE average of relatives 相对价格平均数
-a`EL]NX average price 平均价格
Lu&2^U STO average propensity to consume 平均消费倾向；一般消费倾向
s&S8P;K| average propensity to save 平均储蓄倾向；一般储蓄倾向
7&G[mOx0 average rate 平均率
EUdu"'=4a average revenue 平均收入；平均收益
A(y ^1Nm average stock 平均库存；平均存货
mq$mB1$3u average yearly rent 平均年租
RYMOLX84 avoidance of double taxation 避免双重课税
jREj]V> avoidance of tax 避税
