A:
.)<(Oj|4 A share Ａ股；甲类股份
~:3QBMk:: abatement of tax 减税；减扣免税额
BPdfYu ,il ABN AMRO Bank N.V. 荷兰银行
o[cV 1G above-the-line expenditure 线上项目支出；经常预算支出
Bc6|n :;u above-the-line receipt 线上项目收入；经常预算收入
U2ZD]q ABSA Asia Limited 南非联合亚洲有限公司
DR c)iE>@ absolute change 绝对数值变更
Yx eOI#L absolute expenditure 实际开支
~wJFa'2 absolute guideline figure 绝对准则数字
IGtl\b= absolute interest 绝对权益
>|twyb absolute order of discharge 绝对破产解除令
" QWq_R absolute profit margin 绝对利润幅度
)tl.s)"N absolute value 实值；绝对值
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[1 absolutely vested interest 绝对既得权益
yp66{o
absorbed cost 已吸收成本；已分摊成本
{3.r6ZwCn absorption 吸收；分摊；合并
k[HAkB \{ absorption rate 吸收率；摊配率；分摊率
xYhr O ACB Finance Limited 亚洲商业财务有限公司
j{Txl\D> acceptable form of reciprocity 合理的互惠条件
0 0 M@ acceptable rate 适当利率；适当汇率
`.x
Fiyc acceptance agreement 承兑协议
A@sZ14+f acceptance for honour 参加承兑
4Qo]n re! acceptor 承兑人；接受人；受票人
R
+WP0&d' acceptor for honour 参加承兑人
,B0_MDA + accident insurance 意外保险
unBy&?&p Accident Insurance Association of Hong Kong 香港意外保险公会
*7h!w!LN~ accident insurance scheme 意外保险计划
Up,v D)tG accident year basis 意外年度基准
D,g1<:< accommodation 通融；贷款
mL_ j4=ER@ accommodation bill 通融票据；空头票据
%YSu8G_t accommodation party 汇票代发人
C@bm account balance 帐户余额；帐户结余
\o/n account book 帐簿
uU:CR>=AKW account collected in advance 预收款项
<oo account current book 往来帐簿
'*?WU_L(g account of after-acquired property 事后取得的财产报告
Hrz f'a|^ account of defaulter 拖欠帐目
> &p0d 0 account payable 应付帐款
`$B 3X account payee only [A/C payee only] 只可转帐；存入收款人帐户
:@!ic<p account receivable 应收帐款
l?F b ='# account receivable report 应收帐款报表
qfK` MhA} account statement 结单；帐单；会计财务报表
&d5ia+ # account title 帐户名称；会计科目
<~n$1aA accountant's report 会计师报告
G F5^\Rf Accountant's Report Rules 会计师报告规则
E5N{j4\F accounting and auditing procedure 会计与审计程序；会计与核数程序
ea~:} !-P Accounting Arrangements 《会计安排》
$.GOZqMs accounting basis 会计基础
o4zM) \;F accounting by Official Receiver 破产管理署署长呈交的帐目
FDv+*sZ Accounting Circular 《会计通告》
sH? /E6 accounting class 会计类别
FN%m0"/Z{t accounting date 记帐日期；会计结算日期
V` 7FKL@" accounting for money 款项核算
^pe{ b9c Accounting Officer 会计主任
+{L<? " accounting period 会计报告期；会计期
YBP:q2H accounting policy 会计政策；会计方针
>$,y5 AJ& accounting practice 会计惯例
N1}={yF.fQ accounting principle 会计准则
N~NQ6:R [ accounting record 会计记录
=?s 3iP accounting report 会计报告
hQDTS>U Accounting Services Branch [Treasury] 会计事务部〔库务署〕
r?*NhLG ; Accounting Society of China 中国会计学会
(>I`{9x>6 accounting statement 会计报表
l+g9 5m jP accounting system 会计制度；会计系统
pTyi!:g3W accounting transaction 会计事项；帐务交易
L0tAgW!@ accounting treatment 会计处理
3neIR @W accounting year 会计年度
d GFGr}&s accretion 增值；添加
KhW;RD accrual 应计项目；应累算数目
}GZ}Q5 accrual basis 应计制；权责发生制
t6A:Z mG_ accrual basis accounting 应计制会计；权责发生制会计
1s{ ^X
- accrue 应累算；应计
]/B$br'O{? accrued benefit 应累算利益
~DsECn D accrued charges 应计费用
V]vc(rH accrued cumulative preference share dividend 应累算的累积优先股股息
(<Th=Fns? accrued expenses 应累算费用
=pk)3<GwF accrued interest payable 应付利息；应计未付利息
*s>BG1$< accrued interest receivable 应收利息；应计未收利息
't9hXzAfW accrued right 累算权益
D.1J_Y=9 accruing profit 应累算的利润
o, !T2&} accumulated fiscal reserve 累积财政储备
eU N"w,@y accumulated profit 累积利润；滚存溢利
acw4B5] accumulated reserve 累积储备
3,Q^&
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#zR bx acquired assets 既得资产
sqS=qC acquisition 收购；购置；取得
XxaGp95so acquisition cost 购置成本
f~_th @K acquisition expenses 购置费用
/2HN>{F^Y acquisition of 100% interest 收购全部股权
Cc, `}SP acquisition of control 取得控制权
7zv1 wb acquisition of fixed assets 购置固定资产
]+m/;&0 acquisition of shell “买壳”
W{ rt8^1 acquisition price 收购价
>N?2"" act of God 天灾
RJON90,J acting partner 执事合伙人
cn-
nj] active market 买卖活跃的市场；交投畅旺的市场；旺市
vYU;_R active partner 积极参与的合伙人
V T.;:Q active trading 交投活跃
d)"?mD:m/M actual circulation 实际流通
;9}pOzF1q actual cost 实际成本
5zIAhg@o:q actual expenditure 实际开支；实际支出
_ %x4ty actual income 实际入息；实际收入；实际收益
i]#+1Hf actual market 现货市场
X2xu wA actual price 现货价；实际价格
vc]cNz:mQ actual profit 实际利润
Y&^ P"Dw actual quotation 实盘；实际价位；实际报价
1<h >B: actual year basis 按实际年度计算
Vm |Y$ C actuals 实货
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4e+y actuarial investigation 精算调查
p*8-W(u) actuarial principle 精算原则
\6 93 kQ actuarial report 精算师报告
ee/&/Gt Actuarial Society of Hong Kong 香港精算学会
#%FN>v3e actuarial valuation 精算师估值
3w!c`;c% actuary 精算师
}=2 ; ad referendum agreement 暂定协议；有待覆核的协定
7rC uu *M ad valorem duty 从价税；按值征税
p MJ1v ad valorem duty system 从价税制
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ad valorem fee 从价费
rJ o"fx ad valorem tariff 从价关税
/2 m?15c+ additional allowance 额外免税额
LsM7hLy additional amount for unexpired risk 未过期风险的额外款额
6y5A"- additional assessable profit 补加应评税利润
thqS*I'#g additional assessment 补加评税
+~ #U7xgq/ additional commitment 额外承担
R+~cl;#G6 additional commitment vote 额外承担拨款
Fbp{,V@F2 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
07/L }b`P additional dependent parent allowance 供养父母额外免税额
Y=T'WNaL)0 additional provision 额外拨款
ZK'-U,Y.H7 additional stamp duty 附加印花税
0iZGPe~ additional tax 补加税罚款；补加税款
kpI{KISQu Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
\M"UmSB o adjudged bankrupt 被裁定破产
4W#E`9
6u adjudicated bankrupt 裁定破产人
6ITLG A adjudication fee 裁定费；评定印花税额手续费；评估契据费
*E~VKx1 adjudication of bankruptcy 裁定破产；宣告破产
s ncIqsZ adjudication of insolvency 裁定无力偿还债务
jkF8\dR adjusted actual 经调整的实数；调整后的实数
:EtMH( adjusted current assets 经调整的流动资产；调整后的流动资产
TbehR:B5g adjusted figure 经调整的数字；调整后的数额
)!Bd6- adjusted liabilities 经调整的负债；调整后的负债
iHp\o=# adjusted loss 经调整的亏损；调整后的亏损
4"v a Ma 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
2F8|I7R adjusted profit 经调整的利润；调整后的利润
9 F^;! adjusted surplus 经调整的盈余额；调整后的盈余额
A`u$A9[ adjusted value 经调整的价值；调整后的价值
&VBd~4|p adjustment 调整；修订；理算〔保险〕
5`<eKwls adjustment centre 调剂中心
s:Akk kF adjustment lag 调整过程的时间差距；调整时差
V
>,Z-&.% adjustment mechanism 调整机制
<q,+ON\' adjustment of loss 亏损调整
Cj*-[ EL< adjustment process 调整过程；调整程序
dtAbc7 adjustment range 调整幅度
p Au72O? administered exchange rate 受管制汇率
M-
0i7% Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
v[lnw} =m9 administration expenses 行政费用
&-1./? administration fee 手续费；行政费
K{l5m{:% administration in bankruptcy 破产管理
S
}>n1F_ administration order 遗产管理令
L}j0a> =x4 administrator 管理人；遗产管理人
\NqEw@ 91B administrator of the estate 遗产管理人
s(_+!d6 admission of debt 债项承认书
cW``M.d'F admission of proof 接纳债权证明
c[ht`!P advance 放贷款项；垫付款项；预支款项；预付款项
3g~^LZ66 advance account 暂支帐目；预付款帐户
.]|Zf!>}s advance compensation 预付补偿金
QI_59 f> advance from shareholder 股东垫款
C#w]4 $/ advance pending reimbursement 预支以待日后付还
ofW+_DKB?l advanced economy 先进经济体系
5=KF!? advancement 预付；预付财产
h~7,`fo advances warrant 垫款令
0"g@!gSrQ advancing 贷出
^I] {7$6^ adverse balance 逆差
#' hL b adverse exchange 逆汇
a9~"3y advertisement addressed to shareholders 在报章刊登的致股东通告
:h:@o h_= advice for collection 托收通知书
* \HRw +cL advice of drawing 提款通知书；汇票通知书
;:m&#Y JV advice of payment 付款通知
M)cGz$Q| Advisory Committee [Securities and Futures Commission]
/dDzZ%/@ 谘询委员会〔证券及期货事务监察委员会〕
Yn9j -` Advisory Committee on Diversification 经济多元化谘询委员会
A.Bk/N1G affidavit 誓章；遗产申报誓章
Iwpbf Z affidavit of no receipt 述明无收款的誓章
Qeb}!k2A affiliate 联号；联营公司；附属公司
y5 m!*=`l` affiliated company 附属公司；联号；联营公司
x "(9II* affirmation [estate duty] 非宗教式宣誓〔遗产税〕
T ^JuZG affordability 负担能力
FXo2Y]K3`L African Development Bank [AfDB] 非洲开发银行
+dkS/b after-acquired property 事后取得的财产
?G? gy2 after-hours dealing 市后交易
l
oq vi after-tax profit 税后盈利；税后利润；税后溢利
Gowp
<9 F agency agreement 代理协议
a-n4:QT agency expenses 代理机构的开支
D {'#er agency fee 代理费
&HM-g7|C0E Agency Law 《代理法》
4%*hGh= agent 代理人；承销人
/!Z^Y agent of company 公司代理人
eFTX6XB:i agent's fee 代理人费；经纪费
6(sIYZ2yq aggregate 总计；总数；总体数字
v&3O&y/1v aggregate amount 总款额；总额
}iI bc A aggregate assets and liabilities 总体资产与负债
oJ78jGTnb aggregate at constant price 按固定价格计算的总体数字
:k46S<R E aggregate demand 总需求
%d: A`7x aggregate gross position 总持仓量
A 2x;fgi aggregate limit 总限额
CsS p=( aggregate of salaries tax 合计薪俸税
-cNx1et aggregate performance 总体表现；总体业绩
v@G4G*x\ aggregate supply 总体供应
|
W#~F&{] aggregate surplus 总盈余
30FykNh aggregate total 整体总额
~_ !ts{[E aggregate value 总值；合计价值
&WZP2Q| aggregated basis 合计基准
MY- .t-3 aggregated net chargeable income 合计应课税入息实额
+zWrLf_Rc aggregation 合并计算；合计；总和
@XOi62( aggregation of incomes of husband and wife 夫妇入息合并计算
G+)?^QTn aggregation of property 财产的总和
|Vx~fK S\ agio 差价；贴水
-O&"| 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》
Z{{ t^+XG Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
`HUf v@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》
!v !N>f4S$ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
)u@t.)ChAV 《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》
b "8FlZ$ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
8U.$FMx : 《香港政府和大韩民国政府关于相互促进和保护投资协定》
i#,1 i VSG agreement for a settlement 授产协议
Q2C)tVK+ agreement for assignment 转让协议
!Y;<:zx5 agreement for sale 售卖协议；买卖协议
"+iAd.qd agreement for sale and purchase 买卖协议
>,h1 N$A+ agreement for the payment of interest 支付利息协议
s?O&ZB2GM[ agreement for the repayment of money 还款协议
b?kPN:U#N/ agreement of reinsurance 再保险协议
2/tb6' = Agricultural Bank of China 中国农业银行
2H&{1f\Bf air passenger departure tax 飞机乘客离境税
p27p~b& Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
2
X<nn airport tax 机场税
\T q "mw9P alcohol duty 酒精税
kqB\xlS7k alienation 让与；让渡；转让
"@/ba!L+ alimony 生活费；赡养费
]Sta]}VQ All Ordinaries Index [AOI] 所有普通股指数
p[ YWSjf all risks 全险；综合险
DY> <qk All Sales Record for Stock Market 《股票市场成交报告》
=aow
d4 t Allied Capital Resources Limited 新联财务有限公司
Um
;kd&#x all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Mr 6E/7g% allocation letter 拨款信件
C<h e4n. allocation of fund 分配款项；预留款项
\;
bW h allocation of profit 利润分配；溢利分配
3kLOoL? allocation warrant 拨款令
Kp_ jy.e7& allotment 分配；配股
}(=ml7 )v allotment notice 股份配售通知；配股通知
$e /*/. allotment of shares 股份分配
/{N)) allowable 可获宽免；免税的
`F,zenk= allowable business loss 可扣除的营业亏损
>.Q0 Tx!P allowable expenses 可扣税的支出
?~qC,N [ allowance 免税额；津贴；备抵；准备金
[:i s ZG* allowance for debts 债项的免税额
R^9"N?Q7;` allowance for depreciation by wear and tear 耗损折旧免税额
ida*]+ ~ allowance for funeral expenses 殡殓费的免税额
11*"d# allowance for inflation 为通货膨胀而预留的款项；通胀准备金
|h1^G v allowance for repairs and outgoings 修葺及支出方面的免税额
a!.!2a&t allowance to debtor 给债务人的津贴
spiDm:Xe alteration of capital 资本更改
*IlQ5+3I alternate trustee 候补受托人
yv${M u amalgamation 合并
/v&`!nKu ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Am7| / ambit of charges 征税范围；收费范围
3#9M2O\T amended valuation 经修订的估值
~'f8L #[ M American Commodities Exchange 美国商品交易所
ct\<;I(H American Express Bank Limited 美国运通银行
0=m&^Jpp American Stock Exchange 美国证券交易所
fI[dh d6 amortization 摊销
szn%wZW amount due from banks 存放银行同业的款项
Xr2J:1pgg amount due from banks abroad 存放海外银行同业的款项
zjoo{IH} amount due from holding companies 控股公司欠款
,#%SK;1< amount due from local banks 存放本港银行同业的款项
bD@@tGr;W amount due to banks 银行同业的存款
{@\/a amount due to banks abroad 海外银行同业的存款
A}eOR=E amount due to holding companies 控股公司存款
Wy)('EM amount due to local banks 本港银行同业的存款
YnxU(v'\ amount due to outport banks 外埠银行同业的存款
?W<cB`J amount for note issue 发行纸币的款额
Y?.gfEXSQo amount of bond 担保契据的款额
>'0lw+a amount of consideration 代价款额
<W|1<=z( amount of contribution 供款数额
,$i<@2/=m amount of indebtedness 负债款额
Qrz*Lvle h amount of principal of the loan 贷款本金额
SbJh(V-pr amount of rates chargeable 应征差饷数额
]1Qi=2' amount of share capital 股本额
;5RIwD amount of sums assured 承保款额
y(a}IM3~ amount of variation 变动幅度
9R:(^8P8 amount of vote 拨款数额
' WnpwY amount payable 应付款额
O <iI amount receivable 应收款额
3AP YO Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8a!2zwUBV analysis 分析
tAt;bYjb\ ancillary risk 附属风险
#x|VfN5f annual account 周年帐目；周年帐目报表；年度决算；年结
> ;.* annual accounting date 年结日期
Gavk il annual allowance 每年免税额；年积金；年度津贴；年津
.ftUhg annual balance 年度余额
C!kbZTO[p" annual disposable income 每年可动用收入
]h! *T{: annual estimates 周年预算
Ris-tdg annual fee 年费
c.6 QhE annual general meeting 周年大会
,|QU] E
@ annual growth rate 年增率；每年增长率
Pd& ,G$l annual long-term supplement 长期个案每年补助金
/]l f>\x1 annual pensionable emolument 可供计算退休金的年薪
s|p(KWo2U annual report 年报
+TWJNI Annual Report on the Consumer Price Index 《消费物价指数年报》
+ks$UvtY annual return 周年报表；周年申报表；每年报税表格
xx}'l:}2 ] Annual Return Rules 《周年报表规则》
L.Vq1RU\" annual review of consumer prices 每年消费物价回顾
6fQ*X~| p annual roll-forward basis 逐年延展方式
Q^kMCrp annual salary 年薪
OMxxI 6h annual statement 年度报表；年度决算表
rX)o3>q^? Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
v5gQ9 annuitant 年金受益人
8\u;Wf annuity 年金
{!tOI annuity contract 年金合约
zlN+edgY#, annuity on human life 人寿年金
T)O]:v antecedent debt 先前的债项
b`?M9f5 ante-dated cheque 倒填日期支票
ILIRI[7 ( anticipated expenditure 预期开支
QJ6f
EV$~ anticipated net profit 预期纯利
=/f74s
t anticipated revenue 预期收入
TR_(_Yd?36 anti-inflation measure 反通货膨胀措施
R3cG<MjmK anti-inflationary stance 反通货膨胀立场
@>Bi yb apparent deficit 表面赤字
&,Uc>L%m apparent financial solvency 表面偿债能力
RDJ82{ apparent partner 表面合伙人
np&HEh 6 application for personal assessment 个人入息课税申请书
$&NbLjeS application of fund 资金应用
>0ssza application to release as liquidator and to destruct the books of accounts and documents
=1_j aDp 申请免除清盘人职务及毁灭帐簿与文件
gFgcxe6 appointed actuary 委任精算师
H.f9d.<W% appointed auditor 委任核数师；委任审计师
bv_AJ4gS appointed trustee 委任的受托人
1 w6. appointer 委任人
8Q +TE; apportioned pro rata 按比例分摊
W|FNDP0 apportionment 分配；分摊
ud!r*E Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
C= M? apportionment formula 分摊方程式
&8.z$} m apportionment of estate duty 遗产税的分摊
l!Nvn$h m appraisal 估价；评估
Psg +\ 14 appreciable growth 可观增长
N/`g?B[ appreciable impact 显着影响
l'P [5 '. appreciable increase 可观增长
Y~ <rQ appreciation 增值；升值
b<48#Qy~l appreciation against other currencies 相对其他货币升值
,\Z8*Jr3Q appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Q&tFv;1w6 appreciation tax 增值税
ba A HP " appropriation 拨款；拨用；拨付
mn,=V[f appropriation account 拨款帐目
9 eksCxFg Appropriation Bill 拨款法案
7Ljs4>%l9j appropriation-in-aid system 补助拨款办法
5 ,g$|,Shv approved assets 核准资产
`<bCq\+` approved basket stock 认可一篮子证券
\"{/yjO|4 approved budget 核准预算
aj%
`x4e A approved charitable donation 认可慈善捐款
N 7%=K9 approved charitable institution 认可慈善机构
d8 3+6d approved currency 核准货币；认可货币
48W:4B'l9 approved estimates 核准预算
_zAc 5rS approved estimates of expenditure 核准开支预算
I]s:Ev [~ approved overseas insurer 核准海外保险人
#{.pQi}) approved overseas trust company 核准海外信托公司
a^(S!I approved pooled investment fund 核准汇集投资基金
h%4 ~0 approved provident fund scheme 认可公积金计划
^2(";.m approved provision 核准拨款
Yk x&6M@t approved redeemable share 核准可赎回股份
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approved regional stock 认可地区性证券
{5?!`<fF approved retirement scheme 认可退休金计划
IiQ Ws1 approved subordinated loan 核准附属贷款
Yf%[6Y{ arbitrage 套戥；套汇；套利
9p!d Q x arbitrageur 套戥者；套汇者
5LnB]dW arbitrary amount 临时款项
Q q6%53 arrangement 措施；安排；协定
m mw)C" arrears 欠款
t(Cq(.u` : arrears of pay 欠付薪酬
9QO!vx arrears of revenue 逾期未收税款；逾期未收的帐项
a?f5(qW3 articles of association 组织章程；组织细则；组织章程细则
e / ppZ> Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
5 k_Mj* {6 ascertainment of profit 确定利润
Z.Lx^h+U "Asia Clear" “亚洲结算系统”
G N8`xR{J* Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.l" _ K Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
uugz IV) Asian Development Fund [ADF] 亚洲发展基金
M}{n6T6B Asian dollar bond 亚洲美元债券
4?* `: Asian dollar market 亚洲美元市场
t2 `X! ` Asian dollar rate 亚洲美元利率
xNkwTDN5 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
u:p:*u_^I Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
+U c&%Px asked price 沽盘；喊价；索价；卖方报价
\ltE rd- assessable income 应评税入息
D
z]}@Z*jK assessable loss 应评税亏损
C[HE4xF6 assessable profit 应评税利润
VbY>l' rY assessable value 应评税值
=i Pd@f"$ assessed profit 估定利润
rY P8V
> assessed value 经评估价值
u/K)y:ZZ assessment 评税；评定；估价；评税单
BBZ)H6TzL assessment number 评税编号；估价编号
cviN$oL assessment of additional tax 补加税评税
F\YcSDM assessment of performance 业绩评估；实绩评价
cPa 0n4 Assessor 评税主任
yBD.Cs@ asset price bubbles 资产价格泡沫
(>kBmK1Aj asset-backed securities 具资产保证的证券
'3 Y0D1`v assets accretion 资产增值
\^^hG5f assets and liabilities 资产与负债
4%Z\G@0<' assets betterment statement 资产递增表；资产改进表
P,+ 0 assets lending 实物放款；有抵押贷款
2t~7 eI%d assets of the company passing on the death 死者去世时转移的公司资产
O=9 V X assets pledged as security for liabilities 用作负债抵押的资产
p>w~ T#17 assets portfolio 资产投资组合
WL*W= ( assets price 资产价格
$e^ :d assets quality 资产质素
M2;(+8 b assets realization 资产变现
J,& `iL - assets refinancing arrangement 资产再集资安排
~P_d0A~T assets securitization 资产证券化
/(z0I.yE assets situated outside Hong Kong 在香港以外地方的资产
EUY a =- assets stripping 削减资产；拆卖资产
lFzQG:k @ assets value 资产值
3IRRFIiO assignee 承让人
cC (ubU R assignment 转让；转让书；转让契
vX!dMJa0 assignment of interest 权益转让
K. sj" #D assignment of letters patent and trade mark 专利证书及商标转让
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? 1 mY" assignment of property 物业转让；物业转让书
CgPZvB[ assignment right 转让权
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wikC=y assignor 转让人
cWy* K4O associate 有联系的人；有关连人士；相联者；合伙人；联系人
:)3$&QdHT Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
<o"D/<XnB3 associate member 附属会员
Dk. 9&9mz associated body corporate 相联法人团体
eUUD|U*b associated company 相联公司；联属公司
j)S gB7Q associated corporation 相联法团
au9Wo<mR Association of Chartered Certified Accountants [ACCA] [United Kingdom]
4< K ,w{I 公认会计师公会〔英国〕
LMhY"/hAXa Association of Futures Exchange Brokers 香港期货经纪协会
j#.-MfB Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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association of underwriters 承保人组织
S S<+fWXE assumption of control 接管
v"?PhO/{= assurance 担保；保险；转易；转易书
QY CNO#* assurance of interest 权益的转易
P*qNRP% at 19XX price 按一九ＸＸ年价格计算
BIB>U W at a discount 按赔价计算；按贴水价格计算；打折扣
o^"d2= at a premium 按溢价计算；按升水价格计算
7l|> at call 通知付款；按通知
~QQ23k& at constant market price 按固定市价计算
1rzq$, O at constant price 按固定价格计算
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: D at cost 按成本计算
hZF&PV5H at current market price 按当时市价计算；按现时市价计算
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'I|!^ at current price 按当时价格计算；按现时价格计算
,uD*FSp> at factor cost 按要素成本计算；按生产要素成本计算
9@&Z`b _ at money-of-the-day price 按付款当日价格计算
B}xo|:f!zj at or better 按指定或较佳价位〔买卖指令〕
{Z{NH:^ at par 按面值计算；平价
qh'f,#dI} at sight 见票即付
H ]N /Y{ at the close 按收市盘
rF
j)5~ at the opening 按开市盘
'<E8< bi attestation 见证；见证条款
Xrzh *sp at-the-money option 平价期权
<)*g7 attorney 受权人；受托代表人
Q`wA"mw6k attornment 新拥有人承认书
C?c -V, attributable profit 可归属利润
NB yN}e attributable share value 可归属股份价值
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kB/<p Auckland Stock Exchange 奥克兰证券交易所
SO jDtZ auction 拍卖
H jY-b*B auctioneer 拍卖商
7g<`w LAH audit 审计；核数
DEeL 48{R Audit Commission 审计署
xo"4mbTV Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
0b QiUcg/ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
06 W=(fY audit review 帐目审查
K]]r OF Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
~ !+h"%'t audited account 审计帐目；经审计的帐目
^OcfM_4pN audited annual account 经审计的周年帐目
y&I|m audited balance sheet 经审计的资产负债表
igbb=@QBJ auditor 核数师；核数主任；审计师
p<nBS" / auditor's certificate 核数师证明书；审计师证明书
.j4ziRa- auditor's report 核数师报告；审计师报告
]j#$. $q Aussie bond 澳元债券
.j'IYlv/P austerity budget 紧缩预算
YQ`#C #Wb Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
m
?tnk?oX Australia All Ordinaries Index 澳洲所有普通股票指数
hF PRC0ftE Australian Dollar [AUD] 澳元
$.]t1e7s Australian Options Market 澳大利亚期权市场
,,j=RG_ Australian Securities Commission 澳洲证券事务监察委员会
D/6@bcCSY Australian Society of Certified Practising Accountants 澳洲执业会计师公会
<rI$"=7 Australian Stock Exchange 澳大利亚证券交易所
%T*+t" \) Austrian Schilling [ATS] 奥地利先令
pvdZ>D-IU authentication 认证；鉴证
HG 6{`i authority to purchase 委托购买证；委购书
[/,6O authorization 认可；核准；授权；授权书
Rw ^ YTv authorization by direction 指示授权
jN[6J Y1 authorization by instruction 指令授权
g ~["O!K3 authorization by warrant 令状授权
9@En mtR authorization of unit trust 单位信托的认可
<cOE6; d# authorized agent 指定代理人
uV:uXQni`` authorized capital 法定资本
(tz]!Aa{s authorized clerk 出市员
$YQ&\[pDA authorized dealer 认可交易商
O]LuL&=s y authorized financial institution 认可财务机构
ZV^J5wYE authorized fund 认可基金
Fmle| authorized fund house 获授权的基金公司；认可基金公司
78BuD[<X- authorized institution 认可机构
vl(v1[pU authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
t-'GRme authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
|0!97* H5 authorized insurer 获授权保险人；获认可承保人
E4@fP] R+ authorized investment 特准投资项目
`hf9rjy4 authorized person 获授权人
\ ozy_s[ authorized representative 获授权代表
jmzvp6N$8 authorized share capital 法定股本
m@2 xC,@ automated quotation system 自动报价系统
a ^/20UFq Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Id
7 自动交易系统〔香港期货交易所有限公司〕
cMk%]qfVo8 automatic adjustment mechanism 自动调整机制
F"P:9`/ automatic adjustment system 自动调整系统
'\YhRU Automatic Clearing House 自动票据交换所
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M6<Vxn automatic exchange rates accumulation system 自动化汇率累集系统
G [-jZ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
1mPS)X _ automatic teller machine [ATM] 自动柜员机
VCtiZ4 autopay 自动转帐
tf7 9Gb> available assets 可用资产
fw};.M available fiscal reserve 现存财政储备
Donf9]&U available profit 可用利润
Ph_m'fbf Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Y6DiISl average 平均；平均数；海损
9)hC,)5 average basic salary 平均基本薪金
*
rANf&y average consumer expenditure 平均消费开支；一般消费开支
LVtQ^ 5>8 average cost 平均成本
o% 4+I> average cost of land production 增辟土地平均成本
H#` ?t oS average daily turnover 平均每日成交额
htSk2N/ average daily wage rate 平均每日工资率
#_|^C(]! average expenditure pattern 平均开支模式
d~$t{ 46 average growth rate 平均增长率
SLB iQd. average net fixed assets 固定资产平均净值
\> dG' average of relatives 相对价格平均数
?0&>?-? average price 平均价格
li
XD2N average propensity to consume 平均消费倾向；一般消费倾向
`8bp6} OD, average propensity to save 平均储蓄倾向；一般储蓄倾向
xEWa<P#.u average rate 平均率
/7)G"qG~F~ average revenue 平均收入；平均收益
7+-}8&s yu average stock 平均库存；平均存货
Rp9iX~A`e average yearly rent 平均年租
S60`'!y avoidance of double taxation 避免双重课税
sgsMlZ3/ avoidance of tax 避税
