A:
?saVk7Z[|5 A share Ａ股；甲类股份
K7Tell\` abatement of tax 减税；减扣免税额
Xh!Pg)|E ABN AMRO Bank N.V. 荷兰银行
'm R+W{r above-the-line expenditure 线上项目支出；经常预算支出
d'D\#+%> = above-the-line receipt 线上项目收入；经常预算收入
?"u-@E[m ABSA Asia Limited 南非联合亚洲有限公司
A2S9h,t absolute change 绝对数值变更
S*:w\nXP~ absolute expenditure 实际开支
]iX$p~riH absolute guideline figure 绝对准则数字
Rj= Om absolute interest 绝对权益
DlO;EH absolute order of discharge 绝对破产解除令
( LPD absolute profit margin 绝对利润幅度
5nb6k,+E absolute value 实值；绝对值
6[7k}9`alz absolutely vested interest 绝对既得权益
d69VgLg absorbed cost 已吸收成本；已分摊成本
L@GD$F=<0 absorption 吸收；分摊；合并
^2@~AD`&h absorption rate 吸收率；摊配率；分摊率
( Ad! hyE( ACB Finance Limited 亚洲商业财务有限公司
o|C{ s acceptable form of reciprocity 合理的互惠条件
;wB 3H acceptable rate 适当利率；适当汇率
x*V<af LY[ acceptance agreement 承兑协议
! .}{
f;Ls acceptance for honour 参加承兑
pdq h'+5 acceptor 承兑人；接受人；受票人
)CQ}LbX Zy acceptor for honour 参加承兑人
3 Re\ T accident insurance 意外保险
E v#aMK Accident Insurance Association of Hong Kong 香港意外保险公会
\(L^ /]}G) accident insurance scheme 意外保险计划
4f,x@:Jw accident year basis 意外年度基准
PC jY ,O accommodation 通融；贷款
EV$n>. accommodation bill 通融票据；空头票据
"KwKO8 f accommodation party 汇票代发人
NE"fyX` account balance 帐户余额；帐户结余
7C^ nk
z account book 帐簿
O Sk9Eb4ld account collected in advance 预收款项
>^N :A account current book 往来帐簿
`;@ 4f |N9 account of after-acquired property 事后取得的财产报告
)FPbE^ s( account of defaulter 拖欠帐目
m,O !M t account payable 应付帐款
s ~G{-)* account payee only [A/C payee only] 只可转帐；存入收款人帐户
OK(d& account receivable 应收帐款
W -&5
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_Oq\YQb v account statement 结单；帐单；会计财务报表
miqCUbcU account title 帐户名称；会计科目
;_\P;s accountant's report 会计师报告
p60D{UzU Accountant's Report Rules 会计师报告规则
V;(LeuDH| accounting and auditing procedure 会计与审计程序；会计与核数程序
>j3N-;o@? Accounting Arrangements 《会计安排》
Bs }>#I accounting basis 会计基础
Q8i6kf! accounting by Official Receiver 破产管理署署长呈交的帐目
{c; 3$ Accounting Circular 《会计通告》
@Iu-F4YT accounting class 会计类别
l-EQh*!j accounting date 记帐日期；会计结算日期
<^ {: K` accounting for money 款项核算
+6atbbe} Accounting Officer 会计主任
W^f#xrq> accounting period 会计报告期；会计期
=oJiNM5_u accounting policy 会计政策；会计方针
X3yr6J[ ^ accounting practice 会计惯例
oJ:J'$W( accounting principle 会计准则
= ;d<Ikj accounting record 会计记录
L4b4X accounting report 会计报告
(z7#KJ1+Aw Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Xg,BK0O Accounting Society of China 中国会计学会
:_*Q
IyW accounting statement 会计报表
4fswx@l accounting system 会计制度；会计系统
`m^O nH accounting transaction 会计事项；帐务交易
qZe"'"3M accounting treatment 会计处理
VWa(@ A accounting year 会计年度
zdE^v{}| accretion 增值；添加
/+msrrpD accrual 应计项目；应累算数目
X Rn=;gK%J accrual basis 应计制；权责发生制
6Y^o8 R accrual basis accounting 应计制会计；权责发生制会计
UEUTu}4y accrue 应累算；应计
eHR<(8c'f accrued benefit 应累算利益
pJ[Q.QxU accrued charges 应计费用
iX F aQ accrued cumulative preference share dividend 应累算的累积优先股股息
9K!='u` accrued expenses 应累算费用
h;->i] accrued interest payable 应付利息；应计未付利息
-yeT $P&| accrued interest receivable 应收利息；应计未收利息
"Cb<~Dy accrued right 累算权益
6tguy accruing profit 应累算的利润
c^y 1s* accumulated fiscal reserve 累积财政储备
R8l 9i2 accumulated profit 累积利润；滚存溢利
xJCpWU3wM accumulated reserve 累积储备
)w-?|2-w5 accumulation of surplus income 累积收益盈余
CCV~nf acquired assets 既得资产
C# >C59 acquisition 收购；购置；取得
t UQ)q acquisition cost 购置成本
wG
O)!u 4 acquisition expenses 购置费用
c3##:"wr acquisition of 100% interest 收购全部股权
%L 3 ]l acquisition of control 取得控制权
$]FWpr%) acquisition of fixed assets 购置固定资产
%:*HzY f acquisition of shell “买壳”
,"o \_{<z acquisition price 收购价
H^G*5EQK act of God 天灾
pC6_
jIZ acting partner 执事合伙人
/V&Y@j active market 买卖活跃的市场；交投畅旺的市场；旺市
~6tY\6$9f active partner 积极参与的合伙人
g5)VV" active trading 交投活跃
i weP3u## actual circulation 实际流通
@_{"ho actual cost 实际成本
$4& Q l actual expenditure 实际开支；实际支出
`c(@WK4 actual income 实际入息；实际收入；实际收益
D6w0Y:A{. actual market 现货市场
7nmo p 7 actual price 现货价；实际价格
ry'(m M actual profit 实际利润
L mb<)YY actual quotation 实盘；实际价位；实际报价
\IKr+wlN8 actual year basis 按实际年度计算
(Gc l,IW actuals 实货
cc[w%jlA# actuarial investigation 精算调查
:Lx]`dSk actuarial principle 精算原则
Zu,f&smb actuarial report 精算师报告
K_i2%t3 Actuarial Society of Hong Kong 香港精算学会
ZAE;$p kP actuarial valuation 精算师估值
jkq+j^ actuary 精算师
s >5 Z ad referendum agreement 暂定协议；有待覆核的协定
>EY0-B ad valorem duty 从价税；按值征税
)n.p eZ ad valorem duty system 从价税制
P]n
' q ad valorem fee 从价费
o#i {/# oF ad valorem tariff 从价关税
=u(fP" |{ additional allowance 额外免税额
Gkl#s7' additional amount for unexpired risk 未过期风险的额外款额
Ot?rsr additional assessable profit 补加应评税利润
7u zN/LAF additional assessment 补加评税
xk/(| f{L additional commitment 额外承担
> L%%B- additional commitment vote 额外承担拨款
t` Sh!e additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
U&6f}=v C additional dependent parent allowance 供养父母额外免税额
[# :k3aFz additional provision 额外拨款
ydt1ED0Q- additional stamp duty 附加印花税
QU t!fF@t additional tax 补加税罚款；补加税款
3r\QLIr L8 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ZU`"^FQ3A adjudged bankrupt 被裁定破产
P1t5-q adjudicated bankrupt 裁定破产人
'&9b*u";x( adjudication fee 裁定费；评定印花税额手续费；评估契据费
;>~iCF k]? adjudication of bankruptcy 裁定破产；宣告破产
{ T.VB~C adjudication of insolvency 裁定无力偿还债务
?CIa)dhu adjusted actual 经调整的实数；调整后的实数
%9j]N$.V adjusted current assets 经调整的流动资产；调整后的流动资产
C.@ TX
adjusted figure 经调整的数字；调整后的数额
6
Qmtb2 adjusted liabilities 经调整的负债；调整后的负债
gisZmu0 adjusted loss 经调整的亏损；调整后的亏损
"jSn` adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
FB@G.f adjusted profit 经调整的利润；调整后的利润
yZ`\.GgC^& adjusted surplus 经调整的盈余额；调整后的盈余额
(~jOtUyT adjusted value 经调整的价值；调整后的价值
_xJ& p$& adjustment 调整；修订；理算〔保险〕
_/Hu'9432 adjustment centre 调剂中心
-a3C3!! adjustment lag 调整过程的时间差距；调整时差
N$ ?q Aek adjustment mechanism 调整机制
YW*ti|u|w adjustment of loss 亏损调整
C
RNO4 adjustment process 调整过程；调整程序
vQ;Z 0_ adjustment range 调整幅度
4
QWHGh" administered exchange rate 受管制汇率
t?\osPL Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
{S?.bT%& administration expenses 行政费用
W+QI
D/ administration fee 手续费；行政费
DD1S]m administration in bankruptcy 破产管理
{0? 76| administration order 遗产管理令
% :NI@59 administrator 管理人；遗产管理人
!59q@M ya[ administrator of the estate 遗产管理人
ZR1EtvVG admission of debt 债项承认书
6Pz\6DU,I admission of proof 接纳债权证明
d$ !ibL#o advance 放贷款项；垫付款项；预支款项；预付款项
OA_
%%A;o advance account 暂支帐目；预付款帐户
8W{ R&Z7aL advance compensation 预付补偿金
&:rf80`z. advance from shareholder 股东垫款
EB \ \
F advance pending reimbursement 预支以待日后付还
F
J)la9 advanced economy 先进经济体系
avQwbAh[ advancement 预付；预付财产
R8HFyP advances warrant 垫款令
+p2)uXqW advancing 贷出
.L}ar7 adverse balance 逆差
WaYT\CG7y adverse exchange 逆汇
zQ6otDZx advertisement addressed to shareholders 在报章刊登的致股东通告
k]Yd4CC2 advice for collection 托收通知书
E11"uWk` advice of drawing 提款通知书；汇票通知书
jN'zNOV~ advice of payment 付款通知
='(:fHhhX Advisory Committee [Securities and Futures Commission]
y&UsSS 谘询委员会〔证券及期货事务监察委员会〕
7Xa Ri@uG Advisory Committee on Diversification 经济多元化谘询委员会
&a V`u?'e affidavit 誓章；遗产申报誓章
T V} H affidavit of no receipt 述明无收款的誓章
bFcI\Q{4 affiliate 联号；联营公司；附属公司
!^y'G0
affiliated company 附属公司；联号；联营公司
:>|[ o&L affirmation [estate duty] 非宗教式宣誓〔遗产税〕
) .\%a
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vV%w#ULxE~ African Development Bank [AfDB] 非洲开发银行
G3q\Z`|3h after-acquired property 事后取得的财产
2gA6$ s7 after-hours dealing 市后交易
2vynz,^ET after-tax profit 税后盈利；税后利润；税后溢利
:p89J\ agency agreement 代理协议
_f /6bpv agency expenses 代理机构的开支
bi QDupTz agency fee 代理费
D_g+O"];P Agency Law 《代理法》
[j) :2 agent 代理人；承销人
-{^Gzui agent of company 公司代理人
vFor j*Xo agent's fee 代理人费；经纪费
b^0=X!bg aggregate 总计；总数；总体数字
q%nWBmPZ~y aggregate amount 总款额；总额
BRzrtK aggregate assets and liabilities 总体资产与负债
flRok?iF aggregate at constant price 按固定价格计算的总体数字
Gx!Y
4Q}- aggregate demand 总需求
XLB7
E aggregate gross position 总持仓量
)Zox ;}WK+ aggregate limit 总限额
H?PaN)_6-+ aggregate of salaries tax 合计薪俸税
d-X<+&VZ aggregate performance 总体表现；总体业绩
v 81<K*w`P aggregate supply 总体供应
$%ps:ui~X aggregate surplus 总盈余
y\S}U{*Z' aggregate total 整体总额
YH@^6Be9 aggregate value 总值；合计价值
+d<o2n4! aggregated basis 合计基准
eGjEO&$ aggregated net chargeable income 合计应课税入息实额
*5u0`k^j aggregation 合并计算；合计；总和
'bTt dFvJ aggregation of incomes of husband and wife 夫妇入息合并计算
q>t#5Z81 aggregation of property 财产的总和
b}WU agio 差价；贴水
@u?m4v{ 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》
qeypa ! Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
29:] cL(5 《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!: Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
K1Mn_)% 《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 1vZ r{\ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
b:2# 3 ;) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
A|7%j0T agreement for a settlement 授产协议
idEhxvAo agreement for assignment 转让协议
/;
w(1)B agreement for sale 售卖协议；买卖协议
13kl\ < 6 agreement for sale and purchase 买卖协议
b-,4< H8m agreement for the payment of interest 支付利息协议
vkp_v1F%+ agreement for the repayment of money 还款协议
:wtK'ld agreement of reinsurance 再保险协议
rytves%;C Agricultural Bank of China 中国农业银行
';Y0qitGB air passenger departure tax 飞机乘客离境税
Ko: <@h Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
!#3v<_]#d airport tax 机场税
@kd` 9Yw alcohol duty 酒精税
:> f}rq alienation 让与；让渡；转让
/@ m]@ alimony 生活费；赡养费
-V7dSi All Ordinaries Index [AOI] 所有普通股指数
/V0[Urc@ all risks 全险；综合险
~m3Q^ue All Sales Record for Stock Market 《股票市场成交报告》
K|]/BjB/ Allied Capital Resources Limited 新联财务有限公司
*mby fu0q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
;?4EVZ#o allocation letter 拨款信件
%py3f zg allocation of fund 分配款项；预留款项
~wvu7 allocation of profit 利润分配；溢利分配
6/6M.p allocation warrant 拨款令
g%TOYZr!X allotment 分配；配股
BlnR{Y allotment notice 股份配售通知；配股通知
1
8%+ Hy= allotment of shares 股份分配
GCZx-zD~> allowable 可获宽免；免税的
9eBD)tnw allowable business loss 可扣除的营业亏损
>P@g].Q- allowable expenses 可扣税的支出
a5cary Z"z allowance 免税额；津贴；备抵；准备金
r'8qZJgm allowance for debts 债项的免税额
HAwdu 1$8 allowance for depreciation by wear and tear 耗损折旧免税额
5X&Y~w,poU allowance for funeral expenses 殡殓费的免税额
2u Zb2O allowance for inflation 为通货膨胀而预留的款项；通胀准备金
g-? @a allowance for repairs and outgoings 修葺及支出方面的免税额
AT%6K. allowance to debtor 给债务人的津贴
$+w:W85B alteration of capital 资本更改
T5|e \<l alternate trustee 候补受托人
rny(8z%Ck- amalgamation 合并
s5h}MXIXw ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
tTOBK A89 ambit of charges 征税范围；收费范围
8wV`mdKN amended valuation 经修订的估值
0RgE~x!hI American Commodities Exchange 美国商品交易所
F_G .$a Cc American Express Bank Limited 美国运通银行
fJOw E
g| American Stock Exchange 美国证券交易所
b+1!qNuCW# amortization 摊销
1%ENgb:8 amount due from banks 存放银行同业的款项
L+N\B@ 0- amount due from banks abroad 存放海外银行同业的款项
H-\Ym}BGu amount due from holding companies 控股公司欠款
!#d5hjoX
amount due from local banks 存放本港银行同业的款项
9 HB+4q[ amount due to banks 银行同业的存款
xpX<iT>5u amount due to banks abroad 海外银行同业的存款
~y{_NgMo amount due to holding companies 控股公司存款
;* QK^ # amount due to local banks 本港银行同业的存款
. do8\ amount due to outport banks 外埠银行同业的存款
~[%_]/#&%z amount for note issue 发行纸币的款额
t0,=U8]w amount of bond 担保契据的款额
AXF
1{ amount of consideration 代价款额
/% g+|C amount of contribution 供款数额
x
]" > amount of indebtedness 负债款额
]"} BqS0 amount of principal of the loan 贷款本金额
hjyM xg;Q? amount of rates chargeable 应征差饷数额
By waD? amount of share capital 股本额
{xx}xib3 amount of sums assured 承保款额
"}MP {/ amount of variation 变动幅度
v*[UG^+) amount of vote 拨款数额
47N,jVt4 amount payable 应付款额
_K}q%In amount receivable 应收款额
?r 0rY? Amsterdam Stock Exchange 阿姆斯特丹证券交易所
`WIZY33V analysis 分析
63'm
@oZ ancillary risk 附属风险
9#TD1B/ annual account 周年帐目；周年帐目报表；年度决算；年结
M287Z[ annual accounting date 年结日期
~7 `,}) d annual allowance 每年免税额；年积金；年度津贴；年津
7 Xx3s@ annual balance 年度余额
O } >@G annual disposable income 每年可动用收入
l^Ob60)2 annual estimates 周年预算
793 15A annual fee 年费
^s6}[LDW>@ annual general meeting 周年大会
}4N'as/ZO annual growth rate 年增率；每年增长率
8O KG@hc annual long-term supplement 长期个案每年补助金
"4\k1H"_ annual pensionable emolument 可供计算退休金的年薪
^D<CoxG annual report 年报
6R,Y.srR Annual Report on the Consumer Price Index 《消费物价指数年报》
( +Sv3h annual return 周年报表；周年申报表；每年报税表格
Qo)Da}uo20 Annual Return Rules 《周年报表规则》
&Ts !#OcB, annual review of consumer prices 每年消费物价回顾
}4p)UX>aWT annual roll-forward basis 逐年延展方式
Li]bU annual salary 年薪
b"WF]x|^ annual statement 年度报表；年度决算表
b"uO BB 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
n&Ckfo_D annuitant 年金受益人
f`:Gj A,J$ annuity 年金
d7Vp^^}( annuity contract 年金合约
U$m DAi$ annuity on human life 人寿年金
hw,nA2w\ antecedent debt 先前的债项
]XU4nNi ante-dated cheque 倒填日期支票
HdN5zl,q anticipated expenditure 预期开支
VcGl8~#9 anticipated net profit 预期纯利
>ei~ :z]R anticipated revenue 预期收入
gUNhN 1= anti-inflation measure 反通货膨胀措施
G &xt L anti-inflationary stance 反通货膨胀立场
eT+i & apparent deficit 表面赤字
y{/7z}d apparent financial solvency 表面偿债能力
0KnL{Cj apparent partner 表面合伙人
?HJh;96B application for personal assessment 个人入息课税申请书
j*@@H6G application of fund 资金应用
] L97k(:Ib application to release as liquidator and to destruct the books of accounts and documents
PJ iU2Y33 申请免除清盘人职务及毁灭帐簿与文件
TKM^ appointed actuary 委任精算师
4^uSW&`;/ appointed auditor 委任核数师；委任审计师
P&sWn?q Ol appointed trustee 委任的受托人
)w0x{_ appointer 委任人
s EFQ8S apportioned pro rata 按比例分摊
Gsv<Rjj: apportionment 分配；分摊
lhHH|~t0 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
kL%ot<rt)w apportionment formula 分摊方程式
0CX,"d_T, apportionment of estate duty 遗产税的分摊
]o8]b7- appraisal 估价；评估
Bhxs(NO appreciable growth 可观增长
yI 2UmhA appreciable impact 显着影响
3("C'(W appreciable increase 可观增长
y92R}e\M appreciation 增值；升值
+9w[/n ^,G appreciation against other currencies 相对其他货币升值
.ojEKu+EJ' appreciation of the exchange value of Hong Kong dollar 港元汇值上升
[a04(
2g appreciation tax 增值税
`p &[b]b appropriation 拨款；拨用；拨付
iI{L>
appropriation account 拨款帐目
< mQXS87 Appropriation Bill 拨款法案
[
N|X appropriation-in-aid system 补助拨款办法
!{g<RS( c approved assets 核准资产
qFD ZD)K approved basket stock 认可一篮子证券
uX*2Rs$s approved budget 核准预算
4~ ,Z ' k approved charitable donation 认可慈善捐款
d
#1Y^3n approved charitable institution 认可慈善机构
9a=Ll]=\ approved currency 核准货币；认可货币
!\X9$4po@ approved estimates 核准预算
z~#;[bER approved estimates of expenditure 核准开支预算
qtExd~E approved overseas insurer 核准海外保险人
C<
9x\JY% approved overseas trust company 核准海外信托公司
bZNqv-5 4h approved pooled investment fund 核准汇集投资基金
B W<Dmn approved provident fund scheme 认可公积金计划
Z#Mm4(KNh approved provision 核准拨款
i'm <{ v approved redeemable share 核准可赎回股份
5Jbwl$mZ approved regional stock 认可地区性证券
^1najUpQ_n approved retirement scheme 认可退休金计划
?qNU*d approved subordinated loan 核准附属贷款
hI'WfF!X arbitrage 套戥；套汇；套利
rW)h ? , b arbitrageur 套戥者；套汇者
!l9{R8m>eJ arbitrary amount 临时款项
pcy;]U ? arrangement 措施；安排；协定
<{isWEW9]3 arrears 欠款
WeM38&dWY arrears of pay 欠付薪酬
kJJT`Ba&/ arrears of revenue 逾期未收税款；逾期未收的帐项
au{) 5W4~ articles of association 组织章程；组织细则；组织章程细则
$Z:O&sD{ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
2) n`Bd ascertainment of profit 确定利润
o]4]fLQ "Asia Clear" “亚洲结算系统”
x~V[ }4E%> Asia Commercial Bank Ltd. 亚洲商业银行有限公司
3PE.7-HF Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4yxQq7
m, Asian Development Fund [ADF] 亚洲发展基金
I/`"lAFe Asian dollar bond 亚洲美元债券
8@t8P5(vL Asian dollar market 亚洲美元市场
UGSZg|&6#* Asian dollar rate 亚洲美元利率
{V6&((E8 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
#7i*Diqf9 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
J,F1Xmr4 asked price 沽盘；喊价；索价；卖方报价
p?i.<Z assessable income 应评税入息
fOV_ >]u assessable loss 应评税亏损
lI<jYd
0fZ assessable profit 应评税利润
} ?j5V assessable value 应评税值
@@AL@.* assessed profit 估定利润
w}j i]V} assessed value 经评估价值
(9Zvr4.f7 assessment 评税；评定；估价；评税单
YNr"]SA@ ; assessment number 评税编号；估价编号
B&]`OO>O assessment of additional tax 补加税评税
$fmTa02q> assessment of performance 业绩评估；实绩评价
`,qft[1 Assessor 评税主任
(QDKw}O2b asset price bubbles 资产价格泡沫
!;eE7xn & asset-backed securities 具资产保证的证券
L,}' ST assets accretion 资产增值
Cz0FA]-g assets and liabilities 资产与负债
Ix- Mp
assets betterment statement 资产递增表；资产改进表
J8 q FdNK assets lending 实物放款；有抵押贷款
nGH6D2!F assets of the company passing on the death 死者去世时转移的公司资产
N&HI)X2& assets pledged as security for liabilities 用作负债抵押的资产
>v]^nJl assets portfolio 资产投资组合
"+(|]q "W assets price 资产价格
N d].(_ assets quality 资产质素
xDo0bR( assets realization 资产变现
e FG/!b<17 assets refinancing arrangement 资产再集资安排
3`bQ0-D; assets securitization 资产证券化
;P91'B~t assets situated outside Hong Kong 在香港以外地方的资产
{7o3wxsS assets stripping 削减资产；拆卖资产
6KMO*v assets value 资产值
,<v0 ( assignee 承让人
wZ(1\
M( assignment 转让；转让书；转让契
JO J.79CT assignment of interest 权益转让
XQo\27Fo assignment of letters patent and trade mark 专利证书及商标转让
;|q<t assignment of property 物业转让；物业转让书
C?\(?%B assignment right 转让权
\O5L#dc# assignor 转让人
~CNB3r 5R associate 有联系的人；有关连人士；相联者；合伙人；联系人
@G4Z Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
], lLD UZ\ associate member 附属会员
C %z )D1- associated body corporate 相联法人团体
#`VAw ) eV associated company 相联公司；联属公司
;z'&$#pA associated corporation 相联法团
8ymdg\I+L Association of Chartered Certified Accountants [ACCA] [United Kingdom]
\Y4(+t=4 公认会计师公会〔英国〕
B[N]=V Association of Futures Exchange Brokers 香港期货经纪协会
~/L:$ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
(!*
l+} association of underwriters 承保人组织
*ERV\/ assumption of control 接管
_4by3?<c assurance 担保；保险；转易；转易书
_%e8GWf assurance of interest 权益的转易
Xdn&%5rI at 19XX price 按一九ＸＸ年价格计算
B4y _ {V at a discount 按赔价计算；按贴水价格计算；打折扣
bo\ bs1 at a premium 按溢价计算；按升水价格计算
76l. {T XF at call 通知付款；按通知
EpS/"adI-! at constant market price 按固定市价计算
& ;DCN at constant price 按固定价格计算
y!b2;- Dp at cost 按成本计算
I~&*^q6 | at current market price 按当时市价计算；按现时市价计算
K2xB%m1LK at current price 按当时价格计算；按现时价格计算
H8eEBMGo at factor cost 按要素成本计算；按生产要素成本计算
%g9y m@s at money-of-the-day price 按付款当日价格计算
0z>IYw|UB at or better 按指定或较佳价位〔买卖指令〕
`=(<!nXJx at par 按面值计算；平价
C
m :AU; at sight 见票即付
bBi>BP = at the close 按收市盘
%p 6 Ms at the opening 按开市盘
s ~Eo]e attestation 见证；见证条款
k=s^-E iu at-the-money option 平价期权
``/L18 attorney 受权人；受托代表人
% !@E)%d0 attornment 新拥有人承认书
jj{:=l ZB attributable profit 可归属利润
p/{%%30ke attributable share value 可归属股份价值
Xh8U}w<k6 Auckland Stock Exchange 奥克兰证券交易所
Ti? "Hr<W auction 拍卖
Q`k;E}x_- auctioneer 拍卖商
hkPMu@BI audit 审计；核数
V D#q\ Audit Commission 审计署
HhynU/36 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
2 5~Z%_? 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〕
\l!+l audit review 帐目审查
= F \Xt " Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Vh0cac|X audited account 审计帐目；经审计的帐目
-5*OSA:8x audited annual account 经审计的周年帐目
zZMKgFR@ audited balance sheet 经审计的资产负债表
O ~5t[ auditor 核数师；核数主任；审计师
D"4*l5l auditor's certificate 核数师证明书；审计师证明书
b$@I(.X: auditor's report 核数师报告；审计师报告
jRsl/dmy Aussie bond 澳元债券
Tb] 7# v austerity budget 紧缩预算
z};|.N } Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
ja9u?UbW Australia All Ordinaries Index 澳洲所有普通股票指数
]!TE Australian Dollar [AUD] 澳元
bPTtA;u Australian Options Market 澳大利亚期权市场
n .l#(`($4 Australian Securities Commission 澳洲证券事务监察委员会
v~OMm \ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
;r@=[h
Australian Stock Exchange 澳大利亚证券交易所
7&id (&y/ Austrian Schilling [ATS] 奥地利先令
Z66Xj-o authentication 认证；鉴证
3HyOQD"{ authority to purchase 委托购买证；委购书
QvbH " 7 authorization 认可；核准；授权；授权书
"}X+vd`` authorization by direction 指示授权
/4 +L2O[ authorization by instruction 指令授权
.s\lfBo9 authorization by warrant 令状授权
2*s T U authorization of unit trust 单位信托的认可
& <><4MQ authorized agent 指定代理人
M[q hy. authorized capital 法定资本
?b7ttlX{ authorized clerk 出市员
=Htt'""DN authorized dealer 认可交易商
lW"0fZ_x'E authorized financial institution 认可财务机构
~C{:G;Iy0 authorized fund 认可基金
VP! 4Nob authorized fund house 获授权的基金公司；认可基金公司
,#XXwm ^I authorized institution 认可机构
mX>N1zAz authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
fgqCX:SWz authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
}k.yLcXM authorized insurer 获授权保险人；获认可承保人
6"_pCkn;c< authorized investment 特准投资项目
*C 55DO^w authorized person 获授权人
mx) !] B" authorized representative 获授权代表
%oqKpD+ authorized share capital 法定股本
Ko&4{}/ automated quotation system 自动报价系统
1 V]ws}XW Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
GG%; ~4#2 自动交易系统〔香港期货交易所有限公司〕
2=?3MXcjy automatic adjustment mechanism 自动调整机制
fln[Q2zl automatic adjustment system 自动调整系统
'9QEG/v Automatic Clearing House 自动票据交换所
4M% |N automatic exchange rates accumulation system 自动化汇率累集系统
/,S VG1 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
^Zvb3RJ g automatic teller machine [ATM] 自动柜员机
a =W%x{ autopay 自动转帐
'`;=d<' available assets 可用资产
Z'A 3\f available fiscal reserve 现存财政储备
qMEd
R;o available profit 可用利润
;%0kz IvP Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
bj`GGxzOb average 平均；平均数；海损
iuj% .}
average basic salary 平均基本薪金
]Sj;\Iz average consumer expenditure 平均消费开支；一般消费开支
a;bmlV04 average cost 平均成本
gdCi t-3 average cost of land production 增辟土地平均成本
H*G(`Zl} average daily turnover 平均每日成交额
1BmKwux: average daily wage rate 平均每日工资率
f:46.)W j< average expenditure pattern 平均开支模式
[4xZy5V average growth rate 平均增长率
"'t f]s average net fixed assets 固定资产平均净值
,|z@ Dy average of relatives 相对价格平均数
7(D)U)9h average price 平均价格
Pek[j)g} average propensity to consume 平均消费倾向；一般消费倾向
PCwc= average propensity to save 平均储蓄倾向；一般储蓄倾向
5=*i!c
_m average rate 平均率
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