A:
uXGAcUx( A share Ａ股；甲类股份
2R3)/bz-SV abatement of tax 减税；减扣免税额
ncR ]@8 ABN AMRO Bank N.V. 荷兰银行
Q`=d5Uvw above-the-line expenditure 线上项目支出；经常预算支出
?|hY tV above-the-line receipt 线上项目收入；经常预算收入
[].euDrX ABSA Asia Limited 南非联合亚洲有限公司
RbA.&=3 absolute change 绝对数值变更
)DQcf]I absolute expenditure 实际开支
(f"LD8MJ/ absolute guideline figure 绝对准则数字
+ I.{y absolute interest 绝对权益
JVx- 4? absolute order of discharge 绝对破产解除令
_4lKd` absolute profit margin 绝对利润幅度
1q*=4O
absolute value 实值；绝对值
D|C!KF ( absolutely vested interest 绝对既得权益
+=kz".$ absorbed cost 已吸收成本；已分摊成本
2-#&ktM%V absorption 吸收；分摊；合并
\gir absorption rate 吸收率；摊配率；分摊率
Jjx 1`S*i ACB Finance Limited 亚洲商业财务有限公司
Wjd_|K ui acceptable form of reciprocity 合理的互惠条件
{|q(4(f"Iu acceptable rate 适当利率；适当汇率
,F|49i.K acceptance agreement 承兑协议
%:-2P acceptance for honour 参加承兑
A22'qgKm@ acceptor 承兑人；接受人；受票人
d P/1E6*m acceptor for honour 参加承兑人
~NK|q5(I accident insurance 意外保险
99Nm? $ g Accident Insurance Association of Hong Kong 香港意外保险公会
`q y@Qo accident insurance scheme 意外保险计划
SQG9m2 accident year basis 意外年度基准
qHYoQ.ke accommodation 通融；贷款
7*Gg#XQ>( accommodation bill 通融票据；空头票据
hus9Zv4 accommodation party 汇票代发人
?j8_ j account balance 帐户余额；帐户结余
YipL _&- account book 帐簿
B v}i#D account collected in advance 预收款项
{%Q+Pzl. account current book 往来帐簿
7a%)/ )<D account of after-acquired property 事后取得的财产报告
w[; 5]z account of defaulter 拖欠帐目
VF:<q account payable 应付帐款
F{m?:A account payee only [A/C payee only] 只可转帐；存入收款人帐户
H|d"45J_ account receivable 应收帐款
OJ#
d account receivable report 应收帐款报表
1|7t q account statement 结单；帐单；会计财务报表
l4E0/ F account title 帐户名称；会计科目
b5%T)hn= accountant's report 会计师报告
~5~Cpu2v7 Accountant's Report Rules 会计师报告规则
=%crSuP accounting and auditing procedure 会计与审计程序；会计与核数程序
#t&L}=G{% Accounting Arrangements 《会计安排》
w"h3e accounting basis 会计基础
KD..X~Me accounting by Official Receiver 破产管理署署长呈交的帐目
*b(nX,e Accounting Circular 《会计通告》
Hh qNp U accounting class 会计类别
c38EN f accounting date 记帐日期；会计结算日期
cs Gd}2VE accounting for money 款项核算
yt `K^07@ Accounting Officer 会计主任
$?|$uMIafp accounting period 会计报告期；会计期
tNDv[IF accounting policy 会计政策；会计方针
srIt_Wq accounting practice 会计惯例
>yt8 gw0J accounting principle 会计准则
vq5o?$ :- accounting record 会计记录
-h&KC{Xab accounting report 会计报告
_Qf310oONS Accounting Services Branch [Treasury] 会计事务部〔库务署〕
U j)`(}r Accounting Society of China 中国会计学会
-=4:qQE w accounting statement 会计报表
f] kG%JEK accounting system 会计制度；会计系统
\hqjk:o accounting transaction 会计事项；帐务交易
pb|,rLNZ accounting treatment 会计处理
k4~2hD<| accounting year 会计年度
>+ku:<Hw%. accretion 增值；添加
ys} I~MK - accrual 应计项目；应累算数目
EpH\;25u accrual basis 应计制；权责发生制
u'"]{.K>fb accrual basis accounting 应计制会计；权责发生制会计
= _/ XFN accrue 应累算；应计
/G!M\teeF accrued benefit 应累算利益
39Tlt~Psz accrued charges 应计费用
9h0Y">}`b accrued cumulative preference share dividend 应累算的累积优先股股息
Au{J/G<W@ accrued expenses 应累算费用
c[4I> "w accrued interest payable 应付利息；应计未付利息
E Ks4N4k accrued interest receivable 应收利息；应计未收利息
M:.0]'[s5 accrued right 累算权益
t``q_!s}F accruing profit 应累算的利润
"VQ7Y`,+ accumulated fiscal reserve 累积财政储备
@`:z$ 52 accumulated profit 累积利润；滚存溢利
7SJtW`~ accumulated reserve 累积储备
3|1v )E accumulation of surplus income 累积收益盈余
Qis/'9a acquired assets 既得资产
1c*Xm MB acquisition 收购；购置；取得
l[b`4 acquisition cost 购置成本
A0gRX ] acquisition expenses 购置费用
)s> R~7 acquisition of 100% interest 收购全部股权
E CvTmU'= acquisition of control 取得控制权
u:%Ln _S acquisition of fixed assets 购置固定资产
\ H!Klp acquisition of shell “买壳”
`:YCOF acquisition price 收购价
g3vR\?c` act of God 天灾
G Y+li { acting partner 执事合伙人
{1J4Q[N9m active market 买卖活跃的市场；交投畅旺的市场；旺市
h=MEQ-3jg active partner 积极参与的合伙人
- ~`)V`@ active trading 交投活跃
=]W[{@P actual circulation 实际流通
$3^Cp_p6 actual cost 实际成本
?4YLt|sn actual expenditure 实际开支；实际支出
CjUYwAy$k actual income 实际入息；实际收入；实际收益
gH|:=vfYUR actual market 现货市场
7Nlk:f)*- actual price 现货价；实际价格
>AUzsQ actual profit 实际利润
%<^j=K= 0 actual quotation 实盘；实际价位；实际报价
A\)~y{9bQ actual year basis 按实际年度计算
BKd?%V8:Q actuals 实货
j4}Q actuarial investigation 精算调查
V5bB$tL}3 actuarial principle 精算原则
LHd9q ^D actuarial report 精算师报告
*w[ 0uQL5Z Actuarial Society of Hong Kong 香港精算学会
NbUb LzE actuarial valuation 精算师估值
M. fA5rJ^ actuary 精算师
" {M?,jP# ad referendum agreement 暂定协议；有待覆核的协定
v] hu5t ad valorem duty 从价税；按值征税
hf< [$B ad valorem duty system 从价税制
@5*$yi 'Cp ad valorem fee 从价费
d c,qQM ad valorem tariff 从价关税
-s9()K(vZG additional allowance 额外免税额
#,Cz+ k*4 additional amount for unexpired risk 未过期风险的额外款额
sTw+.m{F additional assessable profit 补加应评税利润
9
f= ~E8P additional assessment 补加评税
:HkX sZ additional commitment 额外承担
J)P7QTC additional commitment vote 额外承担拨款
QeG3X+ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
,d$D0w additional dependent parent allowance 供养父母额外免税额
EfGy^`, 'G additional provision 额外拨款
o8u;2gZx additional stamp duty 附加印花税
X \qG
WpN% additional tax 补加税罚款；补加税款
aB WA hn Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
4XIc|a Aa adjudged bankrupt 被裁定破产
9G^gI}bY adjudicated bankrupt 裁定破产人
Z^_gS&nDa~ adjudication fee 裁定费；评定印花税额手续费；评估契据费
YZ^mH < adjudication of bankruptcy 裁定破产；宣告破产
40HhMTZ0- adjudication of insolvency 裁定无力偿还债务
].Xh=7&2{ adjusted actual 经调整的实数；调整后的实数
1EA#c> I$ adjusted current assets 经调整的流动资产；调整后的流动资产
!AN; adjusted figure 经调整的数字；调整后的数额
#N;McF;W adjusted liabilities 经调整的负债；调整后的负债
R 0YWe adjusted loss 经调整的亏损；调整后的亏损
PUErvL t 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
/-Z}= adjusted profit 经调整的利润；调整后的利润
'>[Ut@lT; adjusted surplus 经调整的盈余额；调整后的盈余额
arN=OB adjusted value 经调整的价值；调整后的价值
zQaD&2 q adjustment 调整；修订；理算〔保险〕
- | 4 Oq adjustment centre 调剂中心
s%^@@Dk adjustment lag 调整过程的时间差距；调整时差
e@ 7UL|12 adjustment mechanism 调整机制
$) m$ c5! adjustment of loss 亏损调整
'+7"dHLC; adjustment process 调整过程；调整程序
Ih)4.lLcKn adjustment range 调整幅度
w/ csLi.O administered exchange rate 受管制汇率
2 :wgt Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
0HN%3AG] administration expenses 行政费用
nB6 $*' administration fee 手续费；行政费
O2 "5\@HfE administration in bankruptcy 破产管理
"D'"uMS`H administration order 遗产管理令
bL/DjsZ@ administrator 管理人；遗产管理人
8yk4 #CZ administrator of the estate 遗产管理人
L5r02VzbD admission of debt 债项承认书
>35W{ d admission of proof 接纳债权证明
H`1q8}m advance 放贷款项；垫付款项；预支款项；预付款项
=:'\wx
X advance account 暂支帐目；预付款帐户
H
h35 cj advance compensation 预付补偿金
__}ut+H^5p advance from shareholder 股东垫款
ZP '0= advance pending reimbursement 预支以待日后付还
HJJ; gTj advanced economy 先进经济体系
O~m Q\GlW advancement 预付；预付财产
8 ^sh@j2L advances warrant 垫款令
17-B'Gl!<% advancing 贷出
;
*\xdg{d adverse balance 逆差
2d&] V]:R* adverse exchange 逆汇
fNz(z\ advertisement addressed to shareholders 在报章刊登的致股东通告
Z?u}?-b1\H advice for collection 托收通知书
3%)@c P:? advice of drawing 提款通知书；汇票通知书
(C0Wty advice of payment 付款通知
UjS+ Ddp Advisory Committee [Securities and Futures Commission]
/[E2+g 谘询委员会〔证券及期货事务监察委员会〕
ZmmX_ !M Advisory Committee on Diversification 经济多元化谘询委员会
zxkO&DGRbN affidavit 誓章；遗产申报誓章
Zxh<pd25Y affidavit of no receipt 述明无收款的誓章
%F\.1\&eE affiliate 联号；联营公司；附属公司
3Uej]}c affiliated company 附属公司；联号；联营公司
_{$<s[S affirmation [estate duty] 非宗教式宣誓〔遗产税〕
zwk& 3 affordability 负担能力
v[V7$.%5Q African Development Bank [AfDB] 非洲开发银行
v2k@yx t( after-acquired property 事后取得的财产
[,(+r7aB after-hours dealing 市后交易
}m&\I after-tax profit 税后盈利；税后利润；税后溢利
S_?sJwM agency agreement 代理协议
wHh6y? g\ agency expenses 代理机构的开支
n'[>h0 agency fee 代理费
6Ta+f3V Agency Law 《代理法》
xxA^A agent 代理人；承销人
w |abaMam agent of company 公司代理人
7^tYtMm|U agent's fee 代理人费；经纪费
YdyTt5- aggregate 总计；总数；总体数字
$gZ iW 8 aggregate amount 总款额；总额
=\G`g # aggregate assets and liabilities 总体资产与负债
~RLWr.pK aggregate at constant price 按固定价格计算的总体数字
Nxna H!wS aggregate demand 总需求
WyRSy-{U(} aggregate gross position 总持仓量
H!'4A& aggregate limit 总限额
mZO-^ct4 aggregate of salaries tax 合计薪俸税
F)4I70vG aggregate performance 总体表现；总体业绩
L7R!, aggregate supply 总体供应
r dCs aggregate surplus 总盈余
>Y(JC#M; aggregate total 整体总额
NF7 aggregate value 总值；合计价值
z/fSs tN aggregated basis 合计基准
}B_?7+ aggregated net chargeable income 合计应课税入息实额
70 Ph^e) aggregation 合并计算；合计；总和
r6GXmr aggregation of incomes of husband and wife 夫妇入息合并计算
Kg`P@ aggregation of property 财产的总和
X , bhX/h agio 差价；贴水
Lp/'-Y_ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
; tQ(l%! Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
;YS e:m* 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
T}/|nOu
5 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
c-_1tSh} 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
P+BGCc%);B Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
X&IT s 《香港政府和大韩民国政府关于相互促进和保护投资协定》
5h |aX agreement for a settlement 授产协议
-*Tf.c agreement for assignment 转让协议
'T$C w\F& agreement for sale 售卖协议；买卖协议
Jg)( F|>o agreement for sale and purchase 买卖协议
Y=?{TX=6<[ agreement for the payment of interest 支付利息协议
] >1`Fa6_ agreement for the repayment of money 还款协议
ug.|ag'R agreement of reinsurance 再保险协议
| P`b"x Agricultural Bank of China 中国农业银行
^VW]Qr! air passenger departure tax 飞机乘客离境税
Bh'!aip k Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
&xA>(|a\&- airport tax 机场税
.)=*Yr M alcohol duty 酒精税
9yaTD xB> alienation 让与；让渡；转让
TQb@szp:| alimony 生活费；赡养费
rIb~@cR) All Ordinaries Index [AOI] 所有普通股指数
QU aV;6
4 all risks 全险；综合险
+~
Hb}0ry All Sales Record for Stock Market 《股票市场成交报告》
qM+Ai*q Allied Capital Resources Limited 新联财务有限公司
w]nt_xj all-items index [Consumer Price Index] 总指数〔消费物价指数〕
$-u c#5 7 allocation letter 拨款信件
?zQW9e allocation of fund 分配款项；预留款项
fj/L)i allocation of profit 利润分配；溢利分配
-2!S>P Zs allocation warrant 拨款令
JZ+6)R allotment 分配；配股
Vr Lp5?Bh allotment notice 股份配售通知；配股通知
$gN\%X/n"1 allotment of shares 股份分配
Z6rZAw y allowable 可获宽免；免税的
[V qiF~o, allowable business loss 可扣除的营业亏损
Wp+lI1 t allowable expenses 可扣税的支出
@$!6u0x allowance 免税额；津贴；备抵；准备金
O2?yI8|Jn allowance for debts 债项的免税额
EZ:?
(|h allowance for depreciation by wear and tear 耗损折旧免税额
SP/b 4 allowance for funeral expenses 殡殓费的免税额
y10W\beJ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
m mZP; allowance for repairs and outgoings 修葺及支出方面的免税额
h Ypj allowance to debtor 给债务人的津贴
k=mLc P alteration of capital 资本更改
tzfyS#E alternate trustee 候补受托人
B9[vv;lzu amalgamation 合并
M$.bC0}T ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
60] VOQku ambit of charges 征税范围；收费范围
YtKT3u:x amended valuation 经修订的估值
pUS: HJk| American Commodities Exchange 美国商品交易所
7 )[2Ud8 American Express Bank Limited 美国运通银行
uF1 4 ; American Stock Exchange 美国证券交易所
q,<l3r In amortization 摊销
6 rj i Z% amount due from banks 存放银行同业的款项
]n>9(Mp!M amount due from banks abroad 存放海外银行同业的款项
s,f2[6\ Y amount due from holding companies 控股公司欠款
ms;zC/ amount due from local banks 存放本港银行同业的款项
]kx<aQ^ amount due to banks 银行同业的存款
']fyD3N amount due to banks abroad 海外银行同业的存款
S.Kcb=;"L amount due to holding companies 控股公司存款
j,;f#+O`g amount due to local banks 本港银行同业的存款
SXYwhID= amount due to outport banks 外埠银行同业的存款
&WL N amount for note issue 发行纸币的款额
R9^vAS4t[O amount of bond 担保契据的款额
H\n6t -l amount of consideration 代价款额
DTuco9yr[ amount of contribution 供款数额
EC0B6!C&7 amount of indebtedness 负债款额
;dMr2y `6 amount of principal of the loan 贷款本金额
jA;b2A]G amount of rates chargeable 应征差饷数额
ezbk@no amount of share capital 股本额
-,YI>! amount of sums assured 承保款额
DBHHJD/q amount of variation 变动幅度
QI U%!9Y amount of vote 拨款数额
AzF*4x amount payable 应付款额
& wtE"w amount receivable 应收款额
!vRN'/(Vyu Amsterdam Stock Exchange 阿姆斯特丹证券交易所
gY [G>D= analysis 分析
TTl9 xs,nO ancillary risk 附属风险
jD"nEp- annual account 周年帐目；周年帐目报表；年度决算；年结
p7Zeudmj annual accounting date 年结日期
llR5qq=t annual allowance 每年免税额；年积金；年度津贴；年津
)m3emMO 2 annual balance 年度余额
Lg(G&ljE@k annual disposable income 每年可动用收入
V`LE 'E annual estimates 周年预算
j^8HTa0Cy| annual fee 年费
sC[#R.eq annual general meeting 周年大会
sk<S`J,M/_ annual growth rate 年增率；每年增长率
88 X]Uw(+ annual long-term supplement 长期个案每年补助金
=WI3#<vDG annual pensionable emolument 可供计算退休金的年薪
D</?|;J#/ annual report 年报
H7P}=YW". Annual Report on the Consumer Price Index 《消费物价指数年报》
) quQI)Ym annual return 周年报表；周年申报表；每年报税表格
HJJ)D E7; Annual Return Rules 《周年报表规则》
G~.VW48{n annual review of consumer prices 每年消费物价回顾
m <z? 6VC annual roll-forward basis 逐年延展方式
^GrSvl}v' annual salary 年薪
K$ D+TI) annual statement 年度报表；年度决算表
[h-NX 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 #Ue9J annuitant 年金受益人
1|-C(UW> annuity 年金
-c1-vGW/ annuity contract 年金合约
q GR1$\] annuity on human life 人寿年金
m*HUT V
antecedent debt 先前的债项
@
N 'P?i ante-dated cheque 倒填日期支票
a6ryyt 5 anticipated expenditure 预期开支
T,a{mi.hNR anticipated net profit 预期纯利
~N;
dX[@BT anticipated revenue 预期收入
Fw ( anti-inflation measure 反通货膨胀措施
eYoc(bG(+ anti-inflationary stance 反通货膨胀立场
0vDvp`ie#4 apparent deficit 表面赤字
roAHkI apparent financial solvency 表面偿债能力
2B6u )
95 apparent partner 表面合伙人
*^7^g!=z2 application for personal assessment 个人入息课税申请书
|}e"6e% application of fund 资金应用
]e5aHpgR= application to release as liquidator and to destruct the books of accounts and documents
~H?v L c;> 申请免除清盘人职务及毁灭帐簿与文件
#P z'-lo appointed actuary 委任精算师
.,(x7? appointed auditor 委任核数师；委任审计师
i$3#/*Y7_L appointed trustee 委任的受托人
jqj} j2
9 appointer 委任人
}*%=C!m4R! apportioned pro rata 按比例分摊
>wb*kyO7(# apportionment 分配；分摊
)v+&l9D Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
oNl-! W apportionment formula 分摊方程式
N; P/ $ apportionment of estate duty 遗产税的分摊
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c<%f appraisal 估价；评估
0QquxYYw, appreciable growth 可观增长
hUp3$4w appreciable impact 显着影响
rVs CJuxI appreciable increase 可观增长
i@WO>+iB appreciation 增值；升值
$^i r3f+ appreciation against other currencies 相对其他货币升值
KYKF$@
<G appreciation of the exchange value of Hong Kong dollar 港元汇值上升
]v@ng 8 appreciation tax 增值税
}3XjP55 appropriation 拨款；拨用；拨付
:4X,5X7tW= appropriation account 拨款帐目
wRwx((eb Appropriation Bill 拨款法案
+kxk z" fP appropriation-in-aid system 补助拨款办法
H3d |eO4+W approved assets 核准资产
K)`R?CZ:s approved basket stock 认可一篮子证券
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cru approved budget 核准预算
I|Hcs. uW approved charitable donation 认可慈善捐款
d/*EuJYin< approved charitable institution 认可慈善机构
{[NQD3=+F approved currency 核准货币；认可货币
1y U!rEH approved estimates 核准预算
OEbZs-: approved estimates of expenditure 核准开支预算
t VX|e2Y approved overseas insurer 核准海外保险人
n31nORx50 approved overseas trust company 核准海外信托公司
X%iqve"{nB approved pooled investment fund 核准汇集投资基金
wT;;B=u}G approved provident fund scheme 认可公积金计划
]k1N-/ approved provision 核准拨款
d3T7$'l$ approved redeemable share 核准可赎回股份
9S'\& mR l approved regional stock 认可地区性证券
AlrUfSBB approved retirement scheme 认可退休金计划
T} XJFV approved subordinated loan 核准附属贷款
6OPN P0@r arbitrage 套戥；套汇；套利
yfFe%8w_vw arbitrageur 套戥者；套汇者
.1J`>T?=Q arbitrary amount 临时款项
[tt_>O arrangement 措施；安排；协定
?W?n l:F arrears 欠款
B@ \0b| arrears of pay 欠付薪酬
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] arrears of revenue 逾期未收税款；逾期未收的帐项
jl]p e 7- articles of association 组织章程；组织细则；组织章程细则
rvn m*e, Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
{"|GV~ ascertainment of profit 确定利润
5y0LkuRR: "Asia Clear" “亚洲结算系统”
T_)+l) Asia Commercial Bank Ltd. 亚洲商业银行有限公司
r`u 9MJ* Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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B Asian Development Fund [ADF] 亚洲发展基金
5/m*Lc+r Asian dollar bond 亚洲美元债券
Ai)Q(] Asian dollar market 亚洲美元市场
Z$YG'p{S Asian dollar rate 亚洲美元利率
<bv9X?U Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
hiR+cPSF Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
l>HB 0o asked price 沽盘；喊价；索价；卖方报价
=5%}CbUU)4 assessable income 应评税入息
s\3Z E11L assessable loss 应评税亏损
"6?Y$y/wm assessable profit 应评税利润
r H jR 4q assessable value 应评税值
T z+Y_ assessed profit 估定利润
MI8c >5? assessed value 经评估价值
E*9W'e~= assessment 评税；评定；估价；评税单
W`wT0kP?*] assessment number 评税编号；估价编号
`wLmGv+V assessment of additional tax 补加税评税
2V+[:>F assessment of performance 业绩评估；实绩评价
g@>y`AFnr Assessor 评税主任
Pc~)4>X< asset price bubbles 资产价格泡沫
;]/cCi asset-backed securities 具资产保证的证券
JvW!w)$pY assets accretion 资产增值
,Qe`(vU*s assets and liabilities 资产与负债
:KRe==/ assets betterment statement 资产递增表；资产改进表
!:g\F e] assets lending 实物放款；有抵押贷款
1tpt433 assets of the company passing on the death 死者去世时转移的公司资产
.N#grk)C assets pledged as security for liabilities 用作负债抵押的资产
z q#gf assets portfolio 资产投资组合
$~A\l@xAG assets price 资产价格
e7U9"pk assets quality 资产质素
?nR$>a` assets realization 资产变现
}T =\hM assets refinancing arrangement 资产再集资安排
, }Ic($ To assets securitization 资产证券化
AlgVsE%Va assets situated outside Hong Kong 在香港以外地方的资产
VD=F{| ^ assets stripping 削减资产；拆卖资产
n6IN I~, assets value 资产值
h&{ >4{ assignee 承让人
xoE,3Sn assignment 转让；转让书；转让契
4Gy3s|{ assignment of interest 权益转让
hA"z0Fszh assignment of letters patent and trade mark 专利证书及商标转让
{+QQ<)l^tJ assignment of property 物业转让；物业转让书
gD6BPW~0 assignment right 转让权
a4!6K assignor 转让人
-32.g \] associate 有联系的人；有关连人士；相联者；合伙人；联系人
+G!;:o Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
A )^A2xZQ associate member 附属会员
sWLH"'Z associated body corporate 相联法人团体
WOGM t T% associated company 相联公司；联属公司
g[xn0 rG associated corporation 相联法团
y {Mh ?H Association of Chartered Certified Accountants [ACCA] [United Kingdom]
$4TawFf"nc 公认会计师公会〔英国〕
2 B wpxV8 Association of Futures Exchange Brokers 香港期货经纪协会
LGVGr Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Tj=g[)+K association of underwriters 承保人组织
GwlAEh P assumption of control 接管
cF G%Ew@ assurance 担保；保险；转易；转易书
;\+A6(GX{ assurance of interest 权益的转易
|G-o&m" at 19XX price 按一九ＸＸ年价格计算
' P-FeN^ at a discount 按赔价计算；按贴水价格计算；打折扣
RK=YFE 0 at a premium 按溢价计算；按升水价格计算
MXpj_+@ at call 通知付款；按通知
m=I A/HOR^ at constant market price 按固定市价计算
\RTX fe-` at constant price 按固定价格计算
W;wu2 ' at cost 按成本计算
nHL(v at current market price 按当时市价计算；按现时市价计算
7R om#Kl: at current price 按当时价格计算；按现时价格计算
_$4vk at factor cost 按要素成本计算；按生产要素成本计算
/E6 T t at money-of-the-day price 按付款当日价格计算
"{( 4 at or better 按指定或较佳价位〔买卖指令〕
JE+{Vx} at par 按面值计算；平价
RD p(Ci at sight 见票即付
hLLg at the close 按收市盘
SbpO<8}8 at the opening 按开市盘
Ibl==Irk attestation 见证；见证条款
j6$_U@)%O at-the-money option 平价期权
!Lj+&D|z attorney 受权人；受托代表人
[k6 5i attornment 新拥有人承认书
V0
OT _F attributable profit 可归属利润
jvos)$;L- attributable share value 可归属股份价值
C0 Ti9 Auckland Stock Exchange 奥克兰证券交易所
ldm=uW auction 拍卖
l. i&.;f auctioneer 拍卖商
C{):jH,Rf audit 审计；核数
a xi%5:I Audit Commission 审计署
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Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
re} P 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〕
-{fbZk&A audit review 帐目审查
uU00ZPS*G[ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
X'>] z'0W audited account 审计帐目；经审计的帐目
7: T 5P audited annual account 经审计的周年帐目
BI6o@d;=4 audited balance sheet 经审计的资产负债表
?en%m|}0 auditor 核数师；核数主任；审计师
<:BhV82l auditor's certificate 核数师证明书；审计师证明书
Z$5@r2d) auditor's report 核数师报告；审计师报告
9Q%Fel. Aussie bond 澳元债券
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40 austerity budget 紧缩预算
v0} .!u>Ww Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
r@(hRl 1k' Australia All Ordinaries Index 澳洲所有普通股票指数
8>K2[cPD Australian Dollar [AUD] 澳元
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M=P.jz Australian Options Market 澳大利亚期权市场
l*yJU3PW Australian Securities Commission 澳洲证券事务监察委员会
L$FLQyDR Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ve / Q6j{ Australian Stock Exchange 澳大利亚证券交易所
N~ Xz gI Austrian Schilling [ATS] 奥地利先令
nPUq+cXy]C authentication 认证；鉴证
{*%'vVv+ authority to purchase 委托购买证；委购书
0$l D authorization 认可；核准；授权；授权书
/z+}xRS authorization by direction 指示授权
8V3SZ17 authorization by instruction 指令授权
K]q OLtc authorization by warrant 令状授权
}3! .e authorization of unit trust 单位信托的认可
PV%7 m7=x authorized agent 指定代理人
z|SLH<~ authorized capital 法定资本
RyxIJJui authorized clerk 出市员
+x0-hRD authorized dealer 认可交易商
8f | authorized financial institution 认可财务机构
0Q5ua `U authorized fund 认可基金
- K)P|'-?m authorized fund house 获授权的基金公司；认可基金公司
g=:C/>g authorized institution 认可机构
'%R Yo# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
_dq.hW7 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
*(x`cf;k authorized insurer 获授权保险人；获认可承保人
#3 u;Ox authorized investment 特准投资项目
@4b"0ne}h authorized person 获授权人
#s Ebu^ authorized representative 获授权代表
.
\fzK authorized share capital 法定股本
p]#%e0 automated quotation system 自动报价系统
/\_ s Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
*Ta*0Fr=9| 自动交易系统〔香港期货交易所有限公司〕
0 BIH.ZV# automatic adjustment mechanism 自动调整机制
Ydu=J g5u7 automatic adjustment system 自动调整系统
Qp${ / Automatic Clearing House 自动票据交换所
sEL[d2oO automatic exchange rates accumulation system 自动化汇率累集系统
W$P)fPU' Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
;^FV automatic teller machine [ATM] 自动柜员机
pUr.<yc&u autopay 自动转帐
TP oP%Yj" available assets 可用资产
Z %MP:@z available fiscal reserve 现存财政储备
y)!K@ available profit 可用利润
810u +%fu Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
t1.5hsp average 平均；平均数；海损
O- &>D c average basic salary 平均基本薪金
pXCmyLQ
average consumer expenditure 平均消费开支；一般消费开支
8fJ- XFK$: average cost 平均成本
,y?0 Iwf average cost of land production 增辟土地平均成本
x5 3 aGi| average daily turnover 平均每日成交额
Ut8yA"Y~ average daily wage rate 平均每日工资率
?E2/
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'8wA+N6Zr7 average growth rate 平均增长率
#Gs] u average net fixed assets 固定资产平均净值
5"6Y=AuQ6 average of relatives 相对价格平均数
[:sV;37s average price 平均价格
$ } 7/mS@c average propensity to consume 平均消费倾向；一般消费倾向
-mG3#88* average propensity to save 平均储蓄倾向；一般储蓄倾向
<D
pi M` average rate 平均率
qV.*sdS> average revenue 平均收入；平均收益
+X0?bVT average stock 平均库存；平均存货
i}+K;,Da:8 average yearly rent 平均年租
h{kAsd 8 G avoidance of double taxation 避免双重课税
Je+z\eT!5< avoidance of tax 避税
