A:
mH"`4 6 A share Ａ股；甲类股份
+/tD $ abatement of tax 减税；减扣免税额
50A_+f.7% ABN AMRO Bank N.V. 荷兰银行
B %/Pn
2 above-the-line expenditure 线上项目支出；经常预算支出
\Qn8"I83AV above-the-line receipt 线上项目收入；经常预算收入
P2kZi=0 ABSA Asia Limited 南非联合亚洲有限公司
)9O{4PbU! absolute change 绝对数值变更
% e(,P L absolute expenditure 实际开支
7 &Aakl absolute guideline figure 绝对准则数字
gK'MUZ() absolute interest 绝对权益
G <q@K- absolute order of discharge 绝对破产解除令
hyp`6?f absolute profit margin 绝对利润幅度
N8TO"`wdbs absolute value 实值；绝对值
EC0auB7G absolutely vested interest 绝对既得权益
r{_'2Z_i absorbed cost 已吸收成本；已分摊成本
<[bDNe["? absorption 吸收；分摊；合并
I\_ R &
v absorption rate 吸收率；摊配率；分摊率
;z#9>99rH ACB Finance Limited 亚洲商业财务有限公司
{JJ`|*H$_ acceptable form of reciprocity 合理的互惠条件
*(rE< acceptable rate 适当利率；适当汇率
l{4\Wn Va acceptance agreement 承兑协议
* ?K=;$ acceptance for honour 参加承兑
(ym)q#^ acceptor 承兑人；接受人；受票人
I$&/?ns@O acceptor for honour 参加承兑人
PhQD}|S accident insurance 意外保险
t/CNxfY Accident Insurance Association of Hong Kong 香港意外保险公会
2_Qzc&"[
4 accident insurance scheme 意外保险计划
2S tpcAlU} accident year basis 意外年度基准
n_Z8%|h accommodation 通融；贷款
yLP0w^Q accommodation bill 通融票据；空头票据
EMo 6$( accommodation party 汇票代发人
"M
tQj} account balance 帐户余额；帐户结余
>*MB_m2| account book 帐簿
6dh PqL account collected in advance 预收款项
Velmq'n account current book 往来帐簿
c/u;v6 9r account of after-acquired property 事后取得的财产报告
#LZ`kSlv4 account of defaulter 拖欠帐目
HF azqQ[ account payable 应付帐款
tkmW\ account payee only [A/C payee only] 只可转帐；存入收款人帐户
)Jc>l;G(M account receivable 应收帐款
C+Z"0\{o account receivable report 应收帐款报表
Smp+}-3O account statement 结单；帐单；会计财务报表
IO4 IaeM account title 帐户名称；会计科目
SO% 5ts accountant's report 会计师报告
1 9EU[eb Accountant's Report Rules 会计师报告规则
/D q]=P accounting and auditing procedure 会计与审计程序；会计与核数程序
fITml6mbE Accounting Arrangements 《会计安排》
Vswi /( accounting basis 会计基础
_ :z~P<%s accounting by Official Receiver 破产管理署署长呈交的帐目
7]Egu D4 Accounting Circular 《会计通告》
> h9U ~#G= accounting class 会计类别
tv0 xfAV accounting date 记帐日期；会计结算日期
g 0L 4 accounting for money 款项核算
\?o%<c5{ Accounting Officer 会计主任
#[8gH>7 accounting period 会计报告期；会计期
R8E<;^?j accounting policy 会计政策；会计方针
L%DL
n accounting practice 会计惯例
i0P+,U accounting principle 会计准则
" YBA$ef$ accounting record 会计记录
C9z{ 8 ; accounting report 会计报告
l @Ki`if Accounting Services Branch [Treasury] 会计事务部〔库务署〕
>dM'UpN@ Accounting Society of China 中国会计学会
8|l
Yf%n>j accounting statement 会计报表
1ysA ~2 accounting system 会计制度；会计系统
g^idS:GtX5 accounting transaction 会计事项；帐务交易
TcC=_je460 accounting treatment 会计处理
}LRAe3N%8 accounting year 会计年度
Rm
RV8 WJ6 accretion 增值；添加
0\m zGfd accrual 应计项目；应累算数目
G`n-WP accrual basis 应计制；权责发生制
\bg^E>- accrual basis accounting 应计制会计；权责发生制会计
L \$zr,=C accrue 应累算；应计
0C7"*H0 R accrued benefit 应累算利益
sOJ~PRA accrued charges 应计费用
|LQmdgVr$ accrued cumulative preference share dividend 应累算的累积优先股股息
&`9lIVB,K accrued expenses 应累算费用
c]9OP9F accrued interest payable 应付利息；应计未付利息
b9U 2afd accrued interest receivable 应收利息；应计未收利息
]u:NE'0Xy accrued right 累算权益
{r"s.|n accruing profit 应累算的利润
6?~pWZ&k_ accumulated fiscal reserve 累积财政储备
s(dox; d accumulated profit 累积利润；滚存溢利
4e:hKv,+4 accumulated reserve 累积储备
*c d9[ ~ accumulation of surplus income 累积收益盈余
q<1@ut acquired assets 既得资产
~$cw]R58,9 acquisition 收购；购置；取得
<Z5prunov acquisition cost 购置成本
cr!I"kTgD acquisition expenses 购置费用
Pa.!:N- acquisition of 100% interest 收购全部股权
lRrO oON acquisition of control 取得控制权
[:o#d`^ acquisition of fixed assets 购置固定资产
j04Q3d
\f acquisition of shell “买壳”
HCP Be2 acquisition price 收购价
+V) (,f1 act of God 天灾
Q.N^1?(>k acting partner 执事合伙人
X2{3I\'Ft active market 买卖活跃的市场；交投畅旺的市场；旺市
{ sZrI5 active partner 积极参与的合伙人
xW09k6 active trading 交投活跃
1?*vqd t actual circulation 实际流通
G6
GXC`^+ actual cost 实际成本
|X sW)/ actual expenditure 实际开支；实际支出
> ):b AfI actual income 实际入息；实际收入；实际收益
l"- D@]" actual market 现货市场
IL~yJx_11 actual price 现货价；实际价格
$yt|nO actual profit 实际利润
DQ~@= %?ni actual quotation 实盘；实际价位；实际报价
t;*'p actual year basis 按实际年度计算
bXJE 2N
actuals 实货
)FB)ZK ; actuarial investigation 精算调查
0
cQf_o actuarial principle 精算原则
3B_S>0H"$ actuarial report 精算师报告
41:Z8YL( Actuarial Society of Hong Kong 香港精算学会
Cjd +\7#G actuarial valuation 精算师估值
<sPB| 5Ak actuary 精算师
2 Zl65 ad referendum agreement 暂定协议；有待覆核的协定
:s4CWE d ad valorem duty 从价税；按值征税
_ [<I&^% ad valorem duty system 从价税制
;[|x5 o /< ad valorem fee 从价费
xv)7-jlx ad valorem tariff 从价关税
UqA vFCy additional allowance 额外免税额
s _]rje8` additional amount for unexpired risk 未过期风险的额外款额
s2tEyR+gW additional assessable profit 补加应评税利润
CfV z' additional assessment 补加评税
0/%zXp&m additional commitment 额外承担
'r-a:8:t^ additional commitment vote 额外承担拨款
OtC/)sX additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
VA]%i P,O- additional dependent parent allowance 供养父母额外免税额
h;B'#$_ additional provision 额外拨款
yeW| Ux: additional stamp duty 附加印花税
>- :U additional tax 补加税罚款；补加税款
wwF 20 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
:&Ul adjudged bankrupt 被裁定破产
';
qT adjudicated bankrupt 裁定破产人
Hv%a\WNS1 adjudication fee 裁定费；评定印花税额手续费；评估契据费
& MAIm56~ adjudication of bankruptcy 裁定破产；宣告破产
iA:CPBv_mu adjudication of insolvency 裁定无力偿还债务
b)df V= adjusted actual 经调整的实数；调整后的实数
c xX adjusted current assets 经调整的流动资产；调整后的流动资产
r[hfN2,# adjusted figure 经调整的数字；调整后的数额
&)wQ|{P~k adjusted liabilities 经调整的负债；调整后的负债
v7g-M adjusted loss 经调整的亏损；调整后的亏损
QN0Ik 2L 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
#$8tBo adjusted profit 经调整的利润；调整后的利润
y(q1~73s adjusted surplus 经调整的盈余额；调整后的盈余额
]CTu | adjusted value 经调整的价值；调整后的价值
#-@dc adjustment 调整；修订；理算〔保险〕
[@/G?sAQm\ adjustment centre 调剂中心
04,]upC${W adjustment lag 调整过程的时间差距；调整时差
R=E )j^<F adjustment mechanism 调整机制
9 'T(Fc adjustment of loss 亏损调整
)2R:P`U adjustment process 调整过程；调整程序
Z'u`)jR adjustment range 调整幅度
rMI:zFS administered exchange rate 受管制汇率
GSMP)8 W Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
}U8H4B~UtY administration expenses 行政费用
Qz
$ 1_v O administration fee 手续费；行政费
)[/+j"F administration in bankruptcy 破产管理
=!p6}5Z administration order 遗产管理令
xOS4J+' s@ administrator 管理人；遗产管理人
vuD tEz
administrator of the estate 遗产管理人
ptUnV3h admission of debt 债项承认书
}|x]8zL8G admission of proof 接纳债权证明
(0Y6tcV]R advance 放贷款项；垫付款项；预支款项；预付款项
~DCw
[y advance account 暂支帐目；预付款帐户
hmks\eb~ advance compensation 预付补偿金
\l#=p+x5 advance from shareholder 股东垫款
}B"kJNxV advance pending reimbursement 预支以待日后付还
O-G4 ^V8 advanced economy 先进经济体系
u< ):gI advancement 预付；预付财产
mvYr"6f8 advances warrant 垫款令
}J:~}?^%n advancing 贷出
y\ouIsI77 adverse balance 逆差
96 C|R adverse exchange 逆汇
n#m )]YQC advertisement addressed to shareholders 在报章刊登的致股东通告
2p@S-Lp advice for collection 托收通知书
> Y LwWU<X advice of drawing 提款通知书；汇票通知书
: ^px1 advice of payment 付款通知
4 Jht{#IIG Advisory Committee [Securities and Futures Commission]
B:Msn)C~ 谘询委员会〔证券及期货事务监察委员会〕
sfx:j~bsL Advisory Committee on Diversification 经济多元化谘询委员会
xH*OEzN affidavit 誓章；遗产申报誓章
P
hn&hRAO affidavit of no receipt 述明无收款的誓章
+8v !vuO' affiliate 联号；联营公司；附属公司
]2tX'=X affiliated company 附属公司；联号；联营公司
.vwOp*3\ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
=:5yRP affordability 负担能力
{L3lQ8Z African Development Bank [AfDB] 非洲开发银行
}>SHTHVye after-acquired property 事后取得的财产
y_\vXY' after-hours dealing 市后交易
y%iN9 -t after-tax profit 税后盈利；税后利润；税后溢利
fU$zG"a_ agency agreement 代理协议
xpUaFb agency expenses 代理机构的开支
-<qci3Ba} agency fee 代理费
U
JY`P4( Agency Law 《代理法》
$T~|@X H agent 代理人；承销人
$UKV2c agent of company 公司代理人
qksN {t agent's fee 代理人费；经纪费
*"4
OXyV aggregate 总计；总数；总体数字
;Q-(tGd aggregate amount 总款额；总额
(%\N-[yZ aggregate assets and liabilities 总体资产与负债
(5VP *67 aggregate at constant price 按固定价格计算的总体数字
;c lF\K> aggregate demand 总需求
]yA|
m3^2 aggregate gross position 总持仓量
w0VJt <e* aggregate limit 总限额
Gv3a<Knn4 aggregate of salaries tax 合计薪俸税
~[l2"@ aggregate performance 总体表现；总体业绩
G^oBu^bq~ aggregate supply 总体供应
Xv6z>z. aggregate surplus 总盈余
= R; 0Ed&b aggregate total 整体总额
8!E$0^)c| aggregate value 总值；合计价值
X+Xjf( aggregated basis 合计基准
pX|\J>u) aggregated net chargeable income 合计应课税入息实额
6i , d| aggregation 合并计算；合计；总和
0l{').!_ aggregation of incomes of husband and wife 夫妇入息合并计算
7w YSP&$ aggregation of property 财产的总和
q4Qm: |- agio 差价；贴水
)k=8.j4 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》
[\eUCt F Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
}kGJ)zh 《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》
miEfxim Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
zN*/ G6>A 《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》
NhXTt!S6C Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
3, W2CN} 《香港政府和大韩民国政府关于相互促进和保护投资协定》
P eh( *D{ agreement for a settlement 授产协议
$0NWX agreement for assignment 转让协议
lB.P
agreement for sale 售卖协议；买卖协议
U*1rA/"n agreement for sale and purchase 买卖协议
r B)m{) agreement for the payment of interest 支付利息协议
'GS1"rkW<5 agreement for the repayment of money 还款协议
A\k@9w\Ll; agreement of reinsurance 再保险协议
% ;09J Agricultural Bank of China 中国农业银行
8kX3.X` air passenger departure tax 飞机乘客离境税
%TvunV7NQS Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@D Qg1| m airport tax 机场税
hPP+lqY[ alcohol duty 酒精税
_~fO8_vr alienation 让与；让渡；转让
v`bX#\It alimony 生活费；赡养费
'l)@MX bGL All Ordinaries Index [AOI] 所有普通股指数
?}bSQ)b all risks 全险；综合险
_ i.CvYe All Sales Record for Stock Market 《股票市场成交报告》
JaiYVx( Allied Capital Resources Limited 新联财务有限公司
XLI'f$w& all-items index [Consumer Price Index] 总指数〔消费物价指数〕
i%D/@$\D6 allocation letter 拨款信件
vUY?Eb[ allocation of fund 分配款项；预留款项
A<QYW,:| allocation of profit 利润分配；溢利分配
)k- 7mwkZ allocation warrant 拨款令
VNx}ADXu ] allotment 分配；配股
u7<B*d: allotment notice 股份配售通知；配股通知
a:7"F{D91 allotment of shares 股份分配
m RxL%! allowable 可获宽免；免税的
>{$ ;O allowable business loss 可扣除的营业亏损
&(IL` % allowable expenses 可扣税的支出
|C\g 3N- allowance 免税额；津贴；备抵；准备金
}S qey:9jH allowance for debts 债项的免税额
uFW4A allowance for depreciation by wear and tear 耗损折旧免税额
n +`( R]Q allowance for funeral expenses 殡殓费的免税额
J9mLW}I?NW allowance for inflation 为通货膨胀而预留的款项；通胀准备金
r"zW=9 O= allowance for repairs and outgoings 修葺及支出方面的免税额
aG?'F`UQ allowance to debtor 给债务人的津贴
0&$e:O'v alteration of capital 资本更改
&7XB $ alternate trustee 候补受托人
yI h>j.P amalgamation 合并
MuO7_*q'n ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
`LVXK|m+ $ ambit of charges 征税范围；收费范围
ZZ)bTLu amended valuation 经修订的估值
#$e~ o}(r American Commodities Exchange 美国商品交易所
7a- > "W American Express Bank Limited 美国运通银行
yAi#Y3!:: American Stock Exchange 美国证券交易所
3T|:1 Nw amortization 摊销
gjk=`lU amount due from banks 存放银行同业的款项
rb qH9 S amount due from banks abroad 存放海外银行同业的款项
8~Rja amount due from holding companies 控股公司欠款
=3^YKI amount due from local banks 存放本港银行同业的款项
3 -FS} {, amount due to banks 银行同业的存款
Xb&r|pR amount due to banks abroad 海外银行同业的存款
qd%5[A amount due to holding companies 控股公司存款
P)tX U amount due to local banks 本港银行同业的存款
U"<Z ^) amount due to outport banks 外埠银行同业的存款
Bz }Kdyur amount for note issue 发行纸币的款额
hS Q P
'6 amount of bond 担保契据的款额
| ^^;v| amount of consideration 代价款额
4qrP At amount of contribution 供款数额
kZWc(LwA amount of indebtedness 负债款额
l)Q,*i amount of principal of the loan 贷款本金额
U3&*,xeU@H amount of rates chargeable 应征差饷数额
I^ qk` 5w amount of share capital 股本额
/1gKc}rB2 amount of sums assured 承保款额
7=6p amount of variation 变动幅度
VQ$=F8ivG amount of vote 拨款数额
mdoy1 a amount payable 应付款额
D-8%lGS amount receivable 应收款额
ouPwhB,bg Amsterdam Stock Exchange 阿姆斯特丹证券交易所
~i=/@;wRp analysis 分析
Gmc xN< ancillary risk 附属风险
N_= 7 annual account 周年帐目；周年帐目报表；年度决算；年结
F
C2oP, annual accounting date 年结日期
J<H$B +;qR annual allowance 每年免税额；年积金；年度津贴；年津
m Ws egq4 annual balance 年度余额
J3}^\k=p" annual disposable income 每年可动用收入
#z6RzZu annual estimates 周年预算
nv2Y6e}dG annual fee 年费
mO ?G[?*\ annual general meeting 周年大会
wGBQ.Ve[ annual growth rate 年增率；每年增长率
GQ$0`?lp annual long-term supplement 长期个案每年补助金
aGr(djD annual pensionable emolument 可供计算退休金的年薪
(t&P. N/ annual report 年报
/#G^?2o M Annual Report on the Consumer Price Index 《消费物价指数年报》
O (tcu@vfl annual return 周年报表；周年申报表；每年报税表格
q(\$-Dk.Vv Annual Return Rules 《周年报表规则》
{MO`0n;
rt annual review of consumer prices 每年消费物价回顾
tkR^dC annual roll-forward basis 逐年延展方式
FJ!N)`[ annual salary 年薪
AA^3P?iD
annual statement 年度报表；年度决算表
QtW5; A-h Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
/ZvNgaH5M annuitant 年金受益人
13}=;4O annuity 年金
~g;(` g annuity contract 年金合约
t/ u$Ts annuity on human life 人寿年金
B b}JyT
antecedent debt 先前的债项
@:oMlIw; ante-dated cheque 倒填日期支票
49
fs$wr@ anticipated expenditure 预期开支
<Lyz7R6 anticipated net profit 预期纯利
|*Z'WUv anticipated revenue 预期收入
|/]bpG 'z anti-inflation measure 反通货膨胀措施
qV@xEgW#r anti-inflationary stance 反通货膨胀立场
aCM F[
3j apparent deficit 表面赤字
c_kxjzA# apparent financial solvency 表面偿债能力
Yn'X SV|g apparent partner 表面合伙人
1;?b-FEq: application for personal assessment 个人入息课税申请书
dW g$yH application of fund 资金应用
2j=3i@ application to release as liquidator and to destruct the books of accounts and documents
Zdr
+{- 申请免除清盘人职务及毁灭帐簿与文件
' f}^/`J appointed actuary 委任精算师
yV$p(+KkS appointed auditor 委任核数师；委任审计师
< ;Qle appointed trustee 委任的受托人
BaR9X ?~O$ appointer 委任人
]Q6,,/nn apportioned pro rata 按比例分摊
VrQw;-rQ apportionment 分配；分摊
R D=!No? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
8:huWjh]M apportionment formula 分摊方程式
sog?Mvoq apportionment of estate duty 遗产税的分摊
oH xaa>C> appraisal 估价；评估
vJtQ&,zG appreciable growth 可观增长
#Ru +|KL appreciable impact 显着影响
x*}(l%[ appreciable increase 可观增长
$QNfy.6Tn appreciation 增值；升值
{S qY77 appreciation against other currencies 相对其他货币升值
vF ]?i appreciation of the exchange value of Hong Kong dollar 港元汇值上升
bpz B}nEp appreciation tax 增值税
FOquQr1cF appropriation 拨款；拨用；拨付
v\n!Li H appropriation account 拨款帐目
~ Y4H )r Appropriation Bill 拨款法案
4w*F!E2H\} appropriation-in-aid system 补助拨款办法
E4T?8TO$o% approved assets 核准资产
V BIPB approved basket stock 认可一篮子证券
zc* qmb approved budget 核准预算
/U N%P2>^1 approved charitable donation 认可慈善捐款
K)_0ej~C approved charitable institution 认可慈善机构
CW*6 -q approved currency 核准货币；认可货币
j<8_SD =, approved estimates 核准预算
u 32wS$*8 approved estimates of expenditure 核准开支预算
t{F6+d p approved overseas insurer 核准海外保险人
<!5N=- approved overseas trust company 核准海外信托公司
m- , ' approved pooled investment fund 核准汇集投资基金
rnmWw # approved provident fund scheme 认可公积金计划
xDRK^nmC approved provision 核准拨款
uLe+1`Y5Ux approved redeemable share 核准可赎回股份
v kc(-n approved regional stock 认可地区性证券
X
H{5E4P approved retirement scheme 认可退休金计划
43,-
t_jV approved subordinated loan 核准附属贷款
va~:oA arbitrage 套戥；套汇；套利
K~x G+Kh arbitrageur 套戥者；套汇者
03$Ay _ 2 arbitrary amount 临时款项
R?Iv<(I arrangement 措施；安排；协定
Vn=J$Uv0 arrears 欠款
4y>G6TD^ arrears of pay 欠付薪酬
o~mY,7@a arrears of revenue 逾期未收税款；逾期未收的帐项
j(va# f# articles of association 组织章程；组织细则；组织章程细则
d Aym) Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
T/-PSfbkj ascertainment of profit 确定利润
=1VY/sv "Asia Clear" “亚洲结算系统”
by>,h4 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
|PI.xl:ch Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
OWtN=Gk Asian Development Fund [ADF] 亚洲发展基金
JeWW~y`e?{ Asian dollar bond 亚洲美元债券
&b"PjtU.X Asian dollar market 亚洲美元市场
9 I]*T Asian dollar rate 亚洲美元利率
:L*CL 8m Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
@zsr.d6Q Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
;,Lq*x2s asked price 沽盘；喊价；索价；卖方报价
B7?784{x, assessable income 应评税入息
yK{ ;72 assessable loss 应评税亏损
mEyZ<U9 assessable profit 应评税利润
N<$ uAns assessable value 应评税值
"84.qgYaG assessed profit 估定利润
[#lPT'l assessed value 经评估价值
8Vl!&j0s^ assessment 评税；评定；估价；评税单
"=P@x|I assessment number 评税编号；估价编号
rh$%*l assessment of additional tax 补加税评税
4A|5eg9N assessment of performance 业绩评估；实绩评价
j%[|X fM Assessor 评税主任
D' uz H|z8 asset price bubbles 资产价格泡沫
M ;\K+, asset-backed securities 具资产保证的证券
> { fX;l assets accretion 资产增值
oE-i`;\8 assets and liabilities 资产与负债
-qid. assets betterment statement 资产递增表；资产改进表
r IS \#j assets lending 实物放款；有抵押贷款
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% % assets of the company passing on the death 死者去世时转移的公司资产
9)l[$X assets pledged as security for liabilities 用作负债抵押的资产
cN&b$ 8O=% assets portfolio 资产投资组合
}6^ ( assets price 资产价格
@-!w,$F)%d assets quality 资产质素
5-=mtvA: assets realization 资产变现
"b-6kM assets refinancing arrangement 资产再集资安排
HbZ3QW P assets securitization 资产证券化
TO3Yz3+A assets situated outside Hong Kong 在香港以外地方的资产
sNS! / assets stripping 削减资产；拆卖资产
;v8,r#4 assets value 资产值
T][\wyLx1 assignee 承让人
:tzCuK?e assignment 转让；转让书；转让契
mQo]k assignment of interest 权益转让
15Yy &9D assignment of letters patent and trade mark 专利证书及商标转让
iwr dZLE assignment of property 物业转让；物业转让书
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)kw{]( assignment right 转让权
I-fs*yzj;8 assignor 转让人
[S 3X associate 有联系的人；有关连人士；相联者；合伙人；联系人
ffuV$# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
. +.Y`0 associate member 附属会员
lyv9eM associated body corporate 相联法人团体
D / @:wY associated company 相联公司；联属公司
(W*yF2r associated corporation 相联法团
BX+-KvT Association of Chartered Certified Accountants [ACCA] [United Kingdom]
>q[Elz=dI 公认会计师公会〔英国〕
|D`Zi>lv Association of Futures Exchange Brokers 香港期货经纪协会
p]=8=p E< Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
gy9!T(z association of underwriters 承保人组织
[4t_ 8 3 assumption of control 接管
h1J G^w$ 5 assurance 担保；保险；转易；转易书
3#0nu s|=S assurance of interest 权益的转易
\*d@_oQ$ at 19XX price 按一九ＸＸ年价格计算
:q^g+Bu= at a discount 按赔价计算；按贴水价格计算；打折扣
;'2y6"\ Y at a premium 按溢价计算；按升水价格计算
+, c;Dff at call 通知付款；按通知
So0YvhZ+ at constant market price 按固定市价计算
+>c)5Jih at constant price 按固定价格计算
;) (qRZd6 at cost 按成本计算
<f{m=Dc at current market price 按当时市价计算；按现时市价计算
X o{ Ce%L at current price 按当时价格计算；按现时价格计算
z\fD}`^8 at factor cost 按要素成本计算；按生产要素成本计算
SQa.xLU at money-of-the-day price 按付款当日价格计算
kwZC 3p\\ at or better 按指定或较佳价位〔买卖指令〕
1sn!! at par 按面值计算；平价
1cO p"! at sight 见票即付
Dzc 4J66 at the close 按收市盘
!>9*$E
| at the opening 按开市盘
oBKZ $&_h attestation 见证；见证条款
P#rwYPww\ at-the-money option 平价期权
8 m -jU
5u attorney 受权人；受托代表人
+z("'Cv attornment 新拥有人承认书
o.}^6.h" attributable profit 可归属利润
U{eC^yjt"o attributable share value 可归属股份价值
OXA_E/F Auckland Stock Exchange 奥克兰证券交易所
_.Uz!2 auction 拍卖
3)42EM'9( auctioneer 拍卖商
+`.%aJIi9 audit 审计；核数
+zz9u?2C` Audit Commission 审计署
hiU_r="*ox Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
}wj*^>* 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
mj5A* %"W audit review 帐目审查
R!}B^DVt Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
P{QRmEE audited account 审计帐目；经审计的帐目
AVNB)K" audited annual account 经审计的周年帐目
pN4!* 7M audited balance sheet 经审计的资产负债表
rYN`u auditor 核数师；核数主任；审计师
as~. XWa auditor's certificate 核数师证明书；审计师证明书
UY%@i auditor's report 核数师报告；审计师报告
7b@EvW6X} Aussie bond 澳元债券
'{6`n5:e austerity budget 紧缩预算
a; /4 ht Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
|[k6X=5 Australia All Ordinaries Index 澳洲所有普通股票指数
JJ qX2B Australian Dollar [AUD] 澳元
\mWXr*; Australian Options Market 澳大利亚期权市场
J R7~| ov Australian Securities Commission 澳洲证券事务监察委员会
K%Q^2 "Eb0 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
>k _Z]J6Pd Australian Stock Exchange 澳大利亚证券交易所
>SfC '* 1 Austrian Schilling [ATS] 奥地利先令
Zp I _/ authentication 认证；鉴证
V~e1CZ(2X authority to purchase 委托购买证；委购书
8 _`Lx_R authorization 认可；核准；授权；授权书
GXJ3E"_. authorization by direction 指示授权
G/<{:R" authorization by instruction 指令授权
l\$_t2U authorization by warrant 令状授权
#) cRD#0 authorization of unit trust 单位信托的认可
b;!ilBc authorized agent 指定代理人
K7e<hdP_# authorized capital 法定资本
s8eiq`6\H} authorized clerk 出市员
RA.@(DN& authorized dealer 认可交易商
L=HL1Qe$G] authorized financial institution 认可财务机构
IwWo-WN7. authorized fund 认可基金
z^B!-FcIz> authorized fund house 获授权的基金公司；认可基金公司
6LvUi|~"< authorized institution 认可机构
E8NIH!dI authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
bIWcL$}4Q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
0Vy*
0\{S authorized insurer 获授权保险人；获认可承保人
X4%*&L authorized investment 特准投资项目
=WDf [?ED authorized person 获授权人
w2$HP/90j authorized representative 获授权代表
JmN;v|wF:c authorized share capital 法定股本
wQ [2yq automated quotation system 自动报价系统
C:
e}}8i Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
{MYlW0)~ 自动交易系统〔香港期货交易所有限公司〕
8^< -; automatic adjustment mechanism 自动调整机制
cMK6 automatic adjustment system 自动调整系统
zh50]tX Automatic Clearing House 自动票据交换所
V TEy qo2 automatic exchange rates accumulation system 自动化汇率累集系统
|'KNR]:
N Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
DB>>U >H- automatic teller machine [ATM] 自动柜员机
|ZRl.C/e autopay 自动转帐
GSpS8wWD } available assets 可用资产
Pv0OoN*eJ{ available fiscal reserve 现存财政储备
xR1g available profit 可用利润
qRB%G<H Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
OQ[>s(`*{ average 平均；平均数；海损
bWMM[pn L average basic salary 平均基本薪金
mX |AptND average consumer expenditure 平均消费开支；一般消费开支
Bpk%,* $*) average cost 平均成本
);Gt!]p`; average cost of land production 增辟土地平均成本
>Zmpsa+ average daily turnover 平均每日成交额
OWq~BZ{ average daily wage rate 平均每日工资率
" _q5\]z\O average expenditure pattern 平均开支模式
A HZ6 average growth rate 平均增长率
Yn I average net fixed assets 固定资产平均净值
D=dY4WwG average of relatives 相对价格平均数
_0vXujz average price 平均价格
C2Y&q X, average propensity to consume 平均消费倾向；一般消费倾向
j 83p[qR7o average propensity to save 平均储蓄倾向；一般储蓄倾向
i
[j`'.fj average rate 平均率
5#2vSq!H average revenue 平均收入；平均收益
/!%P7F average stock 平均库存；平均存货
PK+][.6H average yearly rent 平均年租
qt;6CzL
C avoidance of double taxation 避免双重课税
/n"A%6S avoidance of tax 避税
