A:
} QCnN2bV A share Ａ股；甲类股份
!0,q[|m abatement of tax 减税；减扣免税额
;#85 _/ ABN AMRO Bank N.V. 荷兰银行
ojy^ A above-the-line expenditure 线上项目支出；经常预算支出
i wgt\ux. above-the-line receipt 线上项目收入；经常预算收入
e,xL~P{| ABSA Asia Limited 南非联合亚洲有限公司
z< L2W", absolute change 绝对数值变更
#"N60T @ absolute expenditure 实际开支
$pES>>P absolute guideline figure 绝对准则数字
LL#REK|lm8 absolute interest 绝对权益
&u2;S?7m absolute order of discharge 绝对破产解除令
, p d -hu absolute profit margin 绝对利润幅度
A3a/ /e absolute value 实值；绝对值
qLmzA@Cv absolutely vested interest 绝对既得权益
m
!*F5x absorbed cost 已吸收成本；已分摊成本
BYq80Vk%@ absorption 吸收；分摊；合并
mKZzSd)p absorption rate 吸收率；摊配率；分摊率
eTa_R O,x ACB Finance Limited 亚洲商业财务有限公司
,ErfTg& ^ acceptable form of reciprocity 合理的互惠条件
zWEPwOlI1P acceptable rate 适当利率；适当汇率
O`@Nl acceptance agreement 承兑协议
D5lQ0_IeW acceptance for honour 参加承兑
VvyRZMR acceptor 承兑人；接受人；受票人
tP@NQ Co acceptor for honour 参加承兑人
i//H5D3 accident insurance 意外保险
dipfsH]p Accident Insurance Association of Hong Kong 香港意外保险公会
%] 4Tff accident insurance scheme 意外保险计划
; ;,7Jon2 accident year basis 意外年度基准
9-;-jnDy accommodation 通融；贷款
4aS}b3=n accommodation bill 通融票据；空头票据
dEJqgp}\p accommodation party 汇票代发人
{$^'oRk account balance 帐户余额；帐户结余
?P'$ Vxl account book 帐簿
<l<O2 l account collected in advance 预收款项
]I\GnDJ^ account current book 往来帐簿
.^wpf S account of after-acquired property 事后取得的财产报告
c<_%KL&R account of defaulter 拖欠帐目
|UB$^)Twb account payable 应付帐款
/3ohm|!rW account payee only [A/C payee only] 只可转帐；存入收款人帐户
hTtn
/j account receivable 应收帐款
JY"jj}H]| account receivable report 应收帐款报表
,.<mj !YE account statement 结单；帐单；会计财务报表
[./FzlA s account title 帐户名称；会计科目
?@ oF@AEx= accountant's report 会计师报告
K W .4 9 Accountant's Report Rules 会计师报告规则
cqG6di7# accounting and auditing procedure 会计与审计程序；会计与核数程序
<+k&8^:bi Accounting Arrangements 《会计安排》
EV?}oh"x accounting basis 会计基础
H>C bMz1u accounting by Official Receiver 破产管理署署长呈交的帐目
=Wcv b?;* Accounting Circular 《会计通告》
}p ~2lOI accounting class 会计类别
oPKLr31zt accounting date 记帐日期；会计结算日期
p3M!H2W accounting for money 款项核算
j9+4},>>CU Accounting Officer 会计主任
B->AY.&j accounting period 会计报告期；会计期
4C*ywP accounting policy 会计政策；会计方针
Tvx1+0Z%z accounting practice 会计惯例
d6J/)nl accounting principle 会计准则
OD8
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aFTW zz accounting report 会计报告
QF>T)1&J[7 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&*v\t\]
Accounting Society of China 中国会计学会
&en.
m>9, accounting statement 会计报表
O&l4/RtQ\) accounting system 会计制度；会计系统
$r!CQ 2S accounting transaction 会计事项；帐务交易
~7 i {~<? accounting treatment 会计处理
JIyS e:p3 accounting year 会计年度
^ }7O|Y7 accretion 增值；添加
E#J})cPzw accrual 应计项目；应累算数目
f!'i5I] accrual basis 应计制；权责发生制
fp [gKRSF accrual basis accounting 应计制会计；权责发生制会计
4' O,xC accrue 应累算；应计
bT ,_=7F accrued benefit 应累算利益
?\o~P accrued charges 应计费用
iXMJ1\!q\| accrued cumulative preference share dividend 应累算的累积优先股股息
l bHgxZ accrued expenses 应累算费用
dbby.% accrued interest payable 应付利息；应计未付利息
QHNyH accrued interest receivable 应收利息；应计未收利息
? Lg(,-: accrued right 累算权益
KwL_ae6fV accruing profit 应累算的利润
:F:1(FDP accumulated fiscal reserve 累积财政储备
h1_Z&VJ accumulated profit 累积利润；滚存溢利
*z~,|DQ(A accumulated reserve 累积储备
Cab.a)o accumulation of surplus income 累积收益盈余
\BnU ?z acquired assets 既得资产
:c/54Ss~ acquisition 收购；购置；取得
& P-8_ I acquisition cost 购置成本
*JJ8\ R&P0 acquisition expenses 购置费用
jYp!?%! acquisition of 100% interest 收购全部股权
?%6oM acquisition of control 取得控制权
{+67<&g acquisition of fixed assets 购置固定资产
~IhM(Q*mO! acquisition of shell “买壳”
m]n2wmE3n acquisition price 收购价
"V p
nr +6 act of God 天灾
QEr<(wM-y acting partner 执事合伙人
:H] d1 active market 买卖活跃的市场；交投畅旺的市场；旺市
4# IT" i active partner 积极参与的合伙人
MltO.K! active trading 交投活跃
#gC [L=01 actual circulation 实际流通
?EFRf~7JP actual cost 实际成本
G[k3` actual expenditure 实际开支；实际支出
e0`z~z]6& actual income 实际入息；实际收入；实际收益
hY&Yp^"}]^ actual market 现货市场
P(shbi@ actual price 现货价；实际价格
VVeJe"!t actual profit 实际利润
z.8/[) actual quotation 实盘；实际价位；实际报价
TE
Z%|5(] actual year basis 按实际年度计算
aC,adNub actuals 实货
,U\ s89 actuarial investigation 精算调查
91]|4k93 actuarial principle 精算原则
n4{%M actuarial report 精算师报告
+9Tc.3vQ Actuarial Society of Hong Kong 香港精算学会
EV PQe- actuarial valuation 精算师估值
So 1TH% actuary 精算师
`58% &3lp ad referendum agreement 暂定协议；有待覆核的协定
'gf[Wjb,% ad valorem duty 从价税；按值征税
cACIy yQ ad valorem duty system 从价税制
KL_ /f ad valorem fee 从价费
j }u L ad valorem tariff 从价关税
- qP)L;n additional allowance 额外免税额
uyYV_Q0~; additional amount for unexpired risk 未过期风险的额外款额
;oOTL'Vu additional assessable profit 补加应评税利润
HA0!>_I dC additional assessment 补加评税
XM:BMd| additional commitment 额外承担
bLg!LZ|S0s additional commitment vote 额外承担拨款
sBadiDG~9 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
X~r9yl> additional dependent parent allowance 供养父母额外免税额
a/V,iCiH additional provision 额外拨款
Xe_ <]| additional stamp duty 附加印花税
!{-W%=Kf additional tax 补加税罚款；补加税款
lq9|tt6 Z Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
_mqU:?Q5 adjudged bankrupt 被裁定破产
bL7Gkbs&| adjudicated bankrupt 裁定破产人
oLoc jj~T adjudication fee 裁定费；评定印花税额手续费；评估契据费
@6 "MhF adjudication of bankruptcy 裁定破产；宣告破产
liS' adjudication of insolvency 裁定无力偿还债务
8!2)=8|f adjusted actual 经调整的实数；调整后的实数
sO Lh'x f. adjusted current assets 经调整的流动资产；调整后的流动资产
|Y!^E % * adjusted figure 经调整的数字；调整后的数额
)Eozo4~ adjusted liabilities 经调整的负债；调整后的负债
+ Csb8 adjusted loss 经调整的亏损；调整后的亏损
-PPwX~;! 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,)H f adjusted profit 经调整的利润；调整后的利润
}eLApFHEDg adjusted surplus 经调整的盈余额；调整后的盈余额
GKo YT{6 adjusted value 经调整的价值；调整后的价值
|XB<vj07G adjustment 调整；修订；理算〔保险〕
ql@2<V{ adjustment centre 调剂中心
d#T5 =5 # adjustment lag 调整过程的时间差距；调整时差
J,W $\V]p adjustment mechanism 调整机制
9Kd=GL_ adjustment of loss 亏损调整
8ae`V!5 adjustment process 调整过程；调整程序
li%@HdA! adjustment range 调整幅度
0cmd +` administered exchange rate 受管制汇率
Nr*l3Z>LD Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
L gF?1? administration expenses 行政费用
QP'sS*saJ administration fee 手续费；行政费
?6_]^:s administration in bankruptcy 破产管理
&oMEz 0 administration order 遗产管理令
I7U /={[J administrator 管理人；遗产管理人
3 P0z$jh"H administrator of the estate 遗产管理人
\ aJ >? admission of debt 债项承认书
Pn9". admission of proof 接纳债权证明
Vo"G@W)lZ advance 放贷款项；垫付款项；预支款项；预付款项
"e-Y?_S7R8 advance account 暂支帐目；预付款帐户
.JKH=?~\ advance compensation 预付补偿金
fn<dr(D x advance from shareholder 股东垫款
JzEg`Sn^ advance pending reimbursement 预支以待日后付还
E{V?[HcWq advanced economy 先进经济体系
T9c7cp[ advancement 预付；预付财产
U
'{PpZ advances warrant 垫款令
&0T.o,&y advancing 贷出
V=ll 9M adverse balance 逆差
9y7 hJib adverse exchange 逆汇
w,IJ44f ^% advertisement addressed to shareholders 在报章刊登的致股东通告
- -]blP7 advice for collection 托收通知书
(3N/DY1/ advice of drawing 提款通知书；汇票通知书
N_g=,E=U% advice of payment 付款通知
3N > V
sl Advisory Committee [Securities and Futures Commission]
?eTZ>o.p/ 谘询委员会〔证券及期货事务监察委员会〕
p.:| Z-W$ Advisory Committee on Diversification 经济多元化谘询委员会
&W>\Vl1 affidavit 誓章；遗产申报誓章
(*A@V%H affidavit of no receipt 述明无收款的誓章
1HO;~NJ]m affiliate 联号；联营公司；附属公司
cWQJ9.:7 affiliated company 附属公司；联号；联营公司
@|(cr: (=H affirmation [estate duty] 非宗教式宣誓〔遗产税〕
;jgf,fbM affordability 负担能力
pBAA wHD African Development Bank [AfDB] 非洲开发银行
Sv#MlS> after-acquired property 事后取得的财产
le^Fik
after-hours dealing 市后交易
7NJl+*u after-tax profit 税后盈利；税后利润；税后溢利
ll5 ;09 agency agreement 代理协议
\8#[AD*@s2 agency expenses 代理机构的开支
o+x%q<e;c agency fee 代理费
pS8 \ B Agency Law 《代理法》
E#P#{_BR^ agent 代理人；承销人
;C-ds agent of company 公司代理人
}h1BAKg agent's fee 代理人费；经纪费
{eU>E /SQ aggregate 总计；总数；总体数字
!Mw/j `* aggregate amount 总款额；总额
,xU#uyB aggregate assets and liabilities 总体资产与负债
vs8[352 aggregate at constant price 按固定价格计算的总体数字
jW&*?6< aggregate demand 总需求
oJ M; CN aggregate gross position 总持仓量
6`2i'flv aggregate limit 总限额
Fq Jd aggregate of salaries tax 合计薪俸税
;8#6da, aggregate performance 总体表现；总体业绩
GipiO5)1C aggregate supply 总体供应
\2u7>fU! aggregate surplus 总盈余
9z4F/tUq aggregate total 整体总额
=H7p&DhD [ aggregate value 总值；合计价值
`0ZH =*P aggregated basis 合计基准
4j;IyQDvM aggregated net chargeable income 合计应课税入息实额
qdQ4%,E[ aggregation 合并计算；合计；总和
'R1C-U3w, aggregation of incomes of husband and wife 夫妇入息合并计算
kt
Z~r. + aggregation of property 财产的总和
[ DpOI agio 差价；贴水
C+\z$/q Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
MY{Kq;FvRP Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
->qRGUW 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
JRBz/ j Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
O4`.ohAZ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Zs^zD;zU Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
]+G\1SN~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
]|F`;} 7 agreement for a settlement 授产协议
#_\**%,< agreement for assignment 转让协议
@mw1__? agreement for sale 售卖协议；买卖协议
)* %uG{h agreement for sale and purchase 买卖协议
%o9mG<.T agreement for the payment of interest 支付利息协议
trwo( p agreement for the repayment of money 还款协议
c2V_|oL agreement of reinsurance 再保险协议
)Fd)YJVR Agricultural Bank of China 中国农业银行
]pNM~, air passenger departure tax 飞机乘客离境税
;PVE= z+y Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
yVzV] &k airport tax 机场税
4 +qo=i alcohol duty 酒精税
&5jc
&CS alienation 让与；让渡；转让
R[ F`b alimony 生活费；赡养费
H5]q*D2 All Ordinaries Index [AOI] 所有普通股指数
. +2:~%v6 all risks 全险；综合险
8r}tf3xMCM All Sales Record for Stock Market 《股票市场成交报告》
%^W(sB$b Allied Capital Resources Limited 新联财务有限公司
^XyC[ G@[ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
^Zs ^ allocation letter 拨款信件
= ?L16mu1& allocation of fund 分配款项；预留款项
8Ud.t =2 allocation of profit 利润分配；溢利分配
3q'nO-KJ allocation warrant 拨款令
,6y.wNb :F allotment 分配；配股
L m$K R!z allotment notice 股份配售通知；配股通知
^Zpz@T>m allotment of shares 股份分配
$lB!Q8a$ allowable 可获宽免；免税的
mr[ 1F]G allowable business loss 可扣除的营业亏损
q: F6MW allowable expenses 可扣税的支出
Bph(\=
W allowance 免税额；津贴；备抵；准备金
r SDI.m allowance for debts 债项的免税额
860y9wzU allowance for depreciation by wear and tear 耗损折旧免税额
=Q;dYx%I5 allowance for funeral expenses 殡殓费的免税额
4WlB Q<5 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
`0s3to%7 allowance for repairs and outgoings 修葺及支出方面的免税额
lx$Z/f allowance to debtor 给债务人的津贴
1 _&W1o alteration of capital 资本更改
O|m-[] alternate trustee 候补受托人
hRKJKQ@7 amalgamation 合并
[ )X( Qtk ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
R(>
oyxA[F ambit of charges 征税范围；收费范围
y2g)*T!m amended valuation 经修订的估值
G{pF! q American Commodities Exchange 美国商品交易所
U &^(%W# American Express Bank Limited 美国运通银行
@0:Eg 1- American Stock Exchange 美国证券交易所
[C
ezz5 amortization 摊销
Cjt].XR@ amount due from banks 存放银行同业的款项
R8.@5g _ amount due from banks abroad 存放海外银行同业的款项
c ~M'O26bW amount due from holding companies 控股公司欠款
r"L:Mu amount due from local banks 存放本港银行同业的款项
1"A"AMZf amount due to banks 银行同业的存款
T*k{^= 6"! amount due to banks abroad 海外银行同业的存款
B*`[8kb, amount due to holding companies 控股公司存款
DbI)tDi 5D amount due to local banks 本港银行同业的存款
"@+Z1k-8U amount due to outport banks 外埠银行同业的存款
CC6]A M(i amount for note issue 发行纸币的款额
3kr. 'O amount of bond 担保契据的款额
"V:RK H` amount of consideration 代价款额
/.m x\_$ amount of contribution 供款数额
| v> W amount of indebtedness 负债款额
N#OO{`":Z` amount of principal of the loan 贷款本金额
$W;r S7b amount of rates chargeable 应征差饷数额
f#38QP-T amount of share capital 股本额
<@>icDFEHn amount of sums assured 承保款额
gBgaVG amount of variation 变动幅度
? MRT amount of vote 拨款数额
rJ4A9d3: amount payable 应付款额
3 cqc< amount receivable 应收款额
M%13b$i~f Amsterdam Stock Exchange 阿姆斯特丹证券交易所
pcQzvLk analysis 分析
0CeBU(U+|R ancillary risk 附属风险
|Ntretz`\ annual account 周年帐目；周年帐目报表；年度决算；年结
!':y8(Ou annual accounting date 年结日期
Q >h7H{c annual allowance 每年免税额；年积金；年度津贴；年津
0 4ceDe annual balance 年度余额
w V v@
annual disposable income 每年可动用收入
R -Tf9?) annual estimates 周年预算
TY+Rol;! annual fee 年费
sEb*GF*.V annual general meeting 周年大会
lR
ZuXo9< annual growth rate 年增率；每年增长率
/jc;
2 annual long-term supplement 长期个案每年补助金
Q:b> 1 annual pensionable emolument 可供计算退休金的年薪
_P_R`A)" annual report 年报
Re;[S[D7 Annual Report on the Consumer Price Index 《消费物价指数年报》
(^|vN ; annual return 周年报表；周年申报表；每年报税表格
W1}d6Sbg Annual Return Rules 《周年报表规则》
= b3<}] annual review of consumer prices 每年消费物价回顾
-!j5j:RR annual roll-forward basis 逐年延展方式
,PWMl [X annual salary 年薪
> W^"*B annual statement 年度报表；年度决算表
)P W Zc?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
|'k7 ;UW annuitant 年金受益人
jjoyMg95 annuity 年金
]D >\Z(b annuity contract 年金合约
R4f_Kio annuity on human life 人寿年金
Nk\/ l K\ antecedent debt 先前的债项
xCU
pMB7 ante-dated cheque 倒填日期支票
?D M!=.] anticipated expenditure 预期开支
|dqAT . anticipated net profit 预期纯利
K}dvXO@=|c anticipated revenue 预期收入
D<4 cpH anti-inflation measure 反通货膨胀措施
F^DDN7AKH anti-inflationary stance 反通货膨胀立场
k+u L^teyS apparent deficit 表面赤字
(ap,3$ hS apparent financial solvency 表面偿债能力
;: ~-=\ apparent partner 表面合伙人
yD^Q&1 application for personal assessment 个人入息课税申请书
c_6~zb?k+m application of fund 资金应用
h] ,l`lT1\ application to release as liquidator and to destruct the books of accounts and documents
}(UU~V 申请免除清盘人职务及毁灭帐簿与文件
OLJ|gunA# appointed actuary 委任精算师
}@A{'q5y appointed auditor 委任核数师；委任审计师
V*+Z=Y' appointed trustee 委任的受托人
IDt7KJ@hc appointer 委任人
@ ojV8 apportioned pro rata 按比例分摊
& ~N@M!`Dn apportionment 分配；分摊
mk`#\=GE Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
UTxqqcqEny apportionment formula 分摊方程式
y =e|W=<D& apportionment of estate duty 遗产税的分摊
Tml>>O appraisal 估价；评估
'C jcFP appreciable growth 可观增长
G4K3qD#+H appreciable impact 显着影响
*46hw(L appreciable increase 可观增长
U NescZ appreciation 增值；升值
U=KFbL1Q appreciation against other currencies 相对其他货币升值
D]5cijO 6 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
m^YYdyn]M appreciation tax 增值税
$mDlS appropriation 拨款；拨用；拨付
OO?B N! appropriation account 拨款帐目
_Dg|Iz,Uh Appropriation Bill 拨款法案
iJ EKLv appropriation-in-aid system 补助拨款办法
Mr yY<s approved assets 核准资产
5tu 4uYp; approved basket stock 认可一篮子证券
sxn^1|O;m approved budget 核准预算
l%xjCuuhU approved charitable donation 认可慈善捐款
gY!#=?/S approved charitable institution 认可慈善机构
,g bQqoLV approved currency 核准货币；认可货币
Q\GSX RP approved estimates 核准预算
H.s:a#l? approved estimates of expenditure 核准开支预算
W"H*Ad(V approved overseas insurer 核准海外保险人
,mvU`>Ry approved overseas trust company 核准海外信托公司
s% ( |z approved pooled investment fund 核准汇集投资基金
N:e5=;6s approved provident fund scheme 认可公积金计划
5| bc*iqU approved provision 核准拨款
Q$= X
?{ approved redeemable share 核准可赎回股份
H1kx Y]_/ approved regional stock 认可地区性证券
{-e| x&- approved retirement scheme 认可退休金计划
Ab)X/g-I @ approved subordinated loan 核准附属贷款
Hyz:i) 2 arbitrage 套戥；套汇；套利
+ Awo\;@, arbitrageur 套戥者；套汇者
~&T%u.u 7 arbitrary amount 临时款项
kmF@u@5M arrangement 措施；安排；协定
>_LZD4v! < arrears 欠款
Z'4oE
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;<Pn arrears of revenue 逾期未收税款；逾期未收的帐项
/.%AE|0+X articles of association 组织章程；组织细则；组织章程细则
^,N=GZRWW Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
dG*2-v^G ascertainment of profit 确定利润
=?gDM[t^ "Asia Clear" “亚洲结算系统”
B|6_4ry0U Asia Commercial Bank Ltd. 亚洲商业银行有限公司
QwgP+ M+ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
"1%YtV5R{ Asian Development Fund [ADF] 亚洲发展基金
EnnE@BJ" Asian dollar bond 亚洲美元债券
u40<>A Asian dollar market 亚洲美元市场
f" g-Hbl5 Asian dollar rate 亚洲美元利率
t7qY!S ( Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
8 UN7(J Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
q, XRb asked price 沽盘；喊价；索价；卖方报价
a+ lGN assessable income 应评税入息
_h8|shyP assessable loss 应评税亏损
]Geg;[ t assessable profit 应评税利润
@Xj6h!"R assessable value 应评税值
x72T5. assessed profit 估定利润
$@Kwsoh' assessed value 经评估价值
W]= $0' assessment 评税；评定；估价；评税单
Sk|DVV $ assessment number 评税编号；估价编号
wDz}32wB assessment of additional tax 补加税评税
! 4{T<s;q assessment of performance 业绩评估；实绩评价
"$rmy>d Assessor 评税主任
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`nO asset price bubbles 资产价格泡沫
5Cjh%rj(jl asset-backed securities 具资产保证的证券
>7I"_#x1: assets accretion 资产增值
A/w7 ( assets and liabilities 资产与负债
y ZR\(\?< assets betterment statement 资产递增表；资产改进表
;f +bIYQz assets lending 实物放款；有抵押贷款
Y5?OJO{h" assets of the company passing on the death 死者去世时转移的公司资产
LyWgaf#/d assets pledged as security for liabilities 用作负债抵押的资产
2qxede assets portfolio 资产投资组合
{m7 >9{` assets price 资产价格
" `&1"* assets quality 资产质素
9s@$P7N5B assets realization 资产变现
.sR=Mf7 T assets refinancing arrangement 资产再集资安排
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JC|6 assets securitization 资产证券化
k@/s-^ry3 assets situated outside Hong Kong 在香港以外地方的资产
|w w@V<'/# assets stripping 削减资产；拆卖资产
1a>TJdoa assets value 资产值
X|Z2"*;b` assignee 承让人
#Qn l,lf assignment 转让；转让书；转让契
{;| >Qn assignment of interest 权益转让
EX9os assignment of letters patent and trade mark 专利证书及商标转让
]'!$T72 assignment of property 物业转让；物业转让书
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Mi B}10 assignor 转让人
U9eb&nd associate 有联系的人；有关连人士；相联者；合伙人；联系人
Qvl3 =[S Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
8Jb N&C associate member 附属会员
T99\R% associated body corporate 相联法人团体
b!3Y<D* associated company 相联公司；联属公司
{Jn*{5tZ> associated corporation 相联法团
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Y*K Association of Chartered Certified Accountants [ACCA] [United Kingdom]
1NQ stmd{ 公认会计师公会〔英国〕
bfl%yGkd/| Association of Futures Exchange Brokers 香港期货经纪协会
4%9
+=" Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
1DT}_0{0Q association of underwriters 承保人组织
7r,h [9~e assumption of control 接管
o1?bqVF;6 assurance 担保；保险；转易；转易书
99tKs assurance of interest 权益的转易
$ =GnoS at 19XX price 按一九ＸＸ年价格计算
TM2pE/P at a discount 按赔价计算；按贴水价格计算；打折扣
%6eQ;Rp* at a premium 按溢价计算；按升水价格计算
+(l(|lQy$ at call 通知付款；按通知
>4&s7][Q| at constant market price 按固定市价计算
NT&sk rzW at constant price 按固定价格计算
>y{oC5S at cost 按成本计算
L92vb zP at current market price 按当时市价计算；按现时市价计算
D3xy J at current price 按当时价格计算；按现时价格计算
Q@w=Jt< at factor cost 按要素成本计算；按生产要素成本计算
Tj
v)jD at money-of-the-day price 按付款当日价格计算
]mSkjK w at or better 按指定或较佳价位〔买卖指令〕
b]cnTR2E at par 按面值计算；平价
Z /~7N9?m( at sight 见票即付
5 w#7B at the close 按收市盘
"ukiuCfVuW at the opening 按开市盘
W_%@n m\y attestation 见证；见证条款
3; Ztm$8 at-the-money option 平价期权
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%Q s attorney 受权人；受托代表人
&2\^S+4 attornment 新拥有人承认书
LL"c 9jb4z attributable profit 可归属利润
j8#xNA attributable share value 可归属股份价值
])3(@ . Auckland Stock Exchange 奥克兰证券交易所
l PO +dm auction 拍卖
u EX+j auctioneer 拍卖商
?&r t)/DV, audit 审计；核数
M'-Z" Audit Commission 审计署
V4> qR{5 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Hu-Y[~9^L: 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〕
LCouDk(=` audit review 帐目审查
q9iHJ'lMD* Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
MQ vk&
AX audited account 审计帐目；经审计的帐目
s !XJ audited annual account 经审计的周年帐目
<yxy ;o audited balance sheet 经审计的资产负债表
K 0Gm ?( auditor 核数师；核数主任；审计师
6Ud6F t6 auditor's certificate 核数师证明书；审计师证明书
[ 30ta<- auditor's report 核数师报告；审计师报告
yZcnk y Aussie bond 澳元债券
lZ>j:/R8^& austerity budget 紧缩预算
ngI3.v/R Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
cypb 6Q_ Australia All Ordinaries Index 澳洲所有普通股票指数
S2,tv Australian Dollar [AUD] 澳元
[oS4W P Australian Options Market 澳大利亚期权市场
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Yh]y Australian Securities Commission 澳洲证券事务监察委员会
{ Ne5*HFV Australian Society of Certified Practising Accountants 澳洲执业会计师公会
L2<IG)oXU Australian Stock Exchange 澳大利亚证券交易所
HBp $
Austrian Schilling [ATS] 奥地利先令
:N>n1tHL;A authentication 认证；鉴证
zP n 2 authority to purchase 委托购买证；委购书
9_ru*j\ authorization 认可；核准；授权；授权书
!)-)*T authorization by direction 指示授权
g;mX {p_@ authorization by instruction 指令授权
A8oTcX_ authorization by warrant 令状授权
o<Y[GW1pg authorization of unit trust 单位信托的认可
:HW\awv authorized agent 指定代理人
PPMAj@B}V authorized capital 法定资本
T;`2t; authorized clerk 出市员
i2&I<: authorized dealer 认可交易商
QpI\\Zt6 authorized financial institution 认可财务机构
lV
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ONU,R\jMb- authorized fund house 获授权的基金公司；认可基金公司
qayM 0i>> authorized institution 认可机构
7I4<Dj authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
##r9 /`A authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
W:hg*0z-* authorized insurer 获授权保险人；获认可承保人
Ygs:Ox"[-G authorized investment 特准投资项目
JcJc&cG authorized person 获授权人
Xt9vTC ox authorized representative 获授权代表
U y98lv authorized share capital 法定股本
r<9G}9 automated quotation system 自动报价系统
%yPjPUHy Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
k;V (rf ` 自动交易系统〔香港期货交易所有限公司〕
G<:gNWXd\ automatic adjustment mechanism 自动调整机制
`)WC|= w2 automatic adjustment system 自动调整系统
M7gb3gw6 Automatic Clearing House 自动票据交换所
*F;W 1TF automatic exchange rates accumulation system 自动化汇率累集系统
Gr8%%]1!0 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
,`,1s 9\&t automatic teller machine [ATM] 自动柜员机
NE 5H\ autopay 自动转帐
Z 66h available assets 可用资产
cyTBp58
available fiscal reserve 现存财政储备
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X gZk available profit 可用利润
p>9|JMk Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
20Z=_}, average 平均；平均数；海损
d\-v+'d*+ average basic salary 平均基本薪金
G(;R+%pu average consumer expenditure 平均消费开支；一般消费开支
I#UL nSJ3 average cost 平均成本
F_.1^ XM average cost of land production 增辟土地平均成本
des.TSZ average daily turnover 平均每日成交额
9!?Ywc>0# average daily wage rate 平均每日工资率
7xh91EU:4 average expenditure pattern 平均开支模式
U%r|hn3 average growth rate 平均增长率
!%Bhg? average net fixed assets 固定资产平均净值
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t=*<X average of relatives 相对价格平均数
RaC8Sq7hW average price 平均价格
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88$ average propensity to consume 平均消费倾向；一般消费倾向
h$l`)AH^ average propensity to save 平均储蓄倾向；一般储蓄倾向
T%]@R4z#q average rate 平均率
L}= t"y average revenue 平均收入；平均收益
6 `WI
S4 average stock 平均库存；平均存货
Mi)h<lY average yearly rent 平均年租
8D G P A avoidance of double taxation 避免双重课税
r)|6H"n#]S avoidance of tax 避税
