A:
lW7kBCsz# A share Ａ股；甲类股份
_}Z *%sT abatement of tax 减税；减扣免税额
)u[ 2TI1 ABN AMRO Bank N.V. 荷兰银行
o5zth^p[ above-the-line expenditure 线上项目支出；经常预算支出
{!E<hQ2<$9 above-the-line receipt 线上项目收入；经常预算收入
a eP4%h ABSA Asia Limited 南非联合亚洲有限公司
~~k IA"U absolute change 绝对数值变更
,=K!Y TeVl absolute expenditure 实际开支
>.M
`Fz. absolute guideline figure 绝对准则数字
YBg\L$| n absolute interest 绝对权益
1R,n[`}h absolute order of discharge 绝对破产解除令
ty/jTo} absolute profit margin 绝对利润幅度
\r<&7x#j absolute value 实值；绝对值
] niWR l absolutely vested interest 绝对既得权益
{V:?r absorbed cost 已吸收成本；已分摊成本
qr6WSBc absorption 吸收；分摊；合并
'3 | OgV absorption rate 吸收率；摊配率；分摊率
^\_`0%`> ACB Finance Limited 亚洲商业财务有限公司
>-oa`im+ acceptable form of reciprocity 合理的互惠条件
[[TB.'k acceptable rate 适当利率；适当汇率
6bfk4k acceptance agreement 承兑协议
8/=[mYn`- acceptance for honour 参加承兑
\@I.K+hj$ acceptor 承兑人；接受人；受票人
B?TA S acceptor for honour 参加承兑人
Nz$O D_] accident insurance 意外保险
U6_1L,W Accident Insurance Association of Hong Kong 香港意外保险公会
r+
vtKb accident insurance scheme 意外保险计划
ir/ 2/
E accident year basis 意外年度基准
~\XB' accommodation 通融；贷款
d9 sgk3K accommodation bill 通融票据；空头票据
x6F \|nb accommodation party 汇票代发人
!.p! account balance 帐户余额；帐户结余
@Z.Ne:*J account book 帐簿
iiRK3m account collected in advance 预收款项
ZZlR:D account current book 往来帐簿
[i&z_e) account of after-acquired property 事后取得的财产报告
9E
(>mN account of defaulter 拖欠帐目
AV%Q5Mi} account payable 应付帐款
MRmz/ZmRM account payee only [A/C payee only] 只可转帐；存入收款人帐户
4 (Y5n? / account receivable 应收帐款
$\a;?>WA" account receivable report 应收帐款报表
Bt.W_p account statement 结单；帐单；会计财务报表
=U@*adgw account title 帐户名称；会计科目
U7:~@eYy accountant's report 会计师报告
~ |!q>z Accountant's Report Rules 会计师报告规则
?k"KZxpT accounting and auditing procedure 会计与审计程序；会计与核数程序
Up/1c:<J Accounting Arrangements 《会计安排》
uw]e$,x? accounting basis 会计基础
PQf FpmG accounting by Official Receiver 破产管理署署长呈交的帐目
/:%^Vh3XF Accounting Circular 《会计通告》
q^12Rj;H accounting class 会计类别
tkJ/ h< accounting date 记帐日期；会计结算日期
: l]>nF4 accounting for money 款项核算
9 Z#37) Accounting Officer 会计主任
RRq*CLj
accounting period 会计报告期；会计期
iY( hGlV accounting policy 会计政策；会计方针
G+5G, |} accounting practice 会计惯例
P.[>x accounting principle 会计准则
{uckYx -A accounting record 会计记录
-=g`7^qa> accounting report 会计报告
HWe.|fH: Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3V,X= Accounting Society of China 中国会计学会
s
fti[ accounting statement 会计报表
c#G(7. 0MU accounting system 会计制度；会计系统
%\- +SeC accounting transaction 会计事项；帐务交易
MjG .Ili$m accounting treatment 会计处理
5^%^8o accounting year 会计年度
O<%U*:B accretion 增值；添加
0<>iMr D accrual 应计项目；应累算数目
N ~ LR accrual basis 应计制；权责发生制
40@KL$B= accrual basis accounting 应计制会计；权责发生制会计
m]u#Dm7h accrue 应累算；应计
h` n>6I accrued benefit 应累算利益
i%\nJs* accrued charges 应计费用
b?bIxCA8 accrued cumulative preference share dividend 应累算的累积优先股股息
%%-kUe accrued expenses 应累算费用
qo}kwwWN; accrued interest payable 应付利息；应计未付利息
[N$@nA-d accrued interest receivable 应收利息；应计未收利息
*nC<1 .JW accrued right 累算权益
t? c*(?Xa accruing profit 应累算的利润
r#{lpF,3Ib accumulated fiscal reserve 累积财政储备
V-X n &s accumulated profit 累积利润；滚存溢利
] c' owj accumulated reserve 累积储备
%X . Q\T accumulation of surplus income 累积收益盈余
~I'Z=Wo acquired assets 既得资产
*X<De acquisition 收购；购置；取得
jCa{WV:K} acquisition cost 购置成本
}hBv?B2/1 acquisition expenses 购置费用
c%B=TAs5c acquisition of 100% interest 收购全部股权
? X:RrZ:/ acquisition of control 取得控制权
Wx XVL" acquisition of fixed assets 购置固定资产
_Juhl^LM ; acquisition of shell “买壳”
6X X5 K @ acquisition price 收购价
[KjQW/sb' act of God 天灾
c 9ghR0WM acting partner 执事合伙人
Th!S?{v active market 买卖活跃的市场；交投畅旺的市场；旺市
=jG3 wf* active partner 积极参与的合伙人
-(1e!5_-@
active trading 交投活跃
ltD:w{PO] actual circulation 实际流通
,2?C^gxt actual cost 实际成本
X^@d@xU4v actual expenditure 实际开支；实际支出
} B]FHpi actual income 实际入息；实际收入；实际收益
Z:n33 xh=< actual market 现货市场
.{8lG^0U< actual price 现货价；实际价格
{'vvE3iZ actual profit 实际利润
ZW\ h, 8% actual quotation 实盘；实际价位；实际报价
| kV xrq actual year basis 按实际年度计算
GZ4{< QG actuals 实货
Riw>cVi~ actuarial investigation 精算调查
TZHqn 6 actuarial principle 精算原则
MD1,KH+O actuarial report 精算师报告
*tP,Ol Actuarial Society of Hong Kong 香港精算学会
g js-j{* actuarial valuation 精算师估值
n*;mFV0s actuary 精算师
16aa IK ad referendum agreement 暂定协议；有待覆核的协定
! BQ!] u ad valorem duty 从价税；按值征税
;eA~z"g ad valorem duty system 从价税制
X5<L ad valorem fee 从价费
bqLv81 V ad valorem tariff 从价关税
:m+:%keK additional allowance 额外免税额
W``e6RX- additional amount for unexpired risk 未过期风险的额外款额
")o.x7~N additional assessable profit 补加应评税利润
$iF7hyZ additional assessment 补加评税
9r)5d&,6 additional commitment 额外承担
rAQ^:q additional commitment vote 额外承担拨款
''WX additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
NuXU 2w~ additional dependent parent allowance 供养父母额外免税额
F ,EHZ, <V additional provision 额外拨款
1-JWqV(#? additional stamp duty 附加印花税
}Rf }
iG additional tax 补加税罚款；补加税款
'7=*n_l Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
RhDa`kV%t adjudged bankrupt 被裁定破产
(8>k_ adjudicated bankrupt 裁定破产人
^\wosB3E adjudication fee 裁定费；评定印花税额手续费；评估契据费
eM~i (]PY adjudication of bankruptcy 裁定破产；宣告破产
/Pf7= P adjudication of insolvency 裁定无力偿还债务
:!#-k adjusted actual 经调整的实数；调整后的实数
hpw;w}m adjusted current assets 经调整的流动资产；调整后的流动资产
|0 Zj/1<$ adjusted figure 经调整的数字；调整后的数额
8)H"w$jq adjusted liabilities 经调整的负债；调整后的负债
2
na8G adjusted loss 经调整的亏损；调整后的亏损
2<J82(4j adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
F 'h[g.\ } adjusted profit 经调整的利润；调整后的利润
,$ G89jSM adjusted surplus 经调整的盈余额；调整后的盈余额
)<~b*^kl\ adjusted value 经调整的价值；调整后的价值
fh 2Pn!h+ adjustment 调整；修订；理算〔保险〕
g1}RA@9 adjustment centre 调剂中心
koie adjustment lag 调整过程的时间差距；调整时差
X'3F79` adjustment mechanism 调整机制
p<J/J.E adjustment of loss 亏损调整
>&$ V"*] adjustment process 调整过程；调整程序
JEAqSZak# adjustment range 调整幅度
aH >.o 1; administered exchange rate 受管制汇率
~7Jc;y & Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
,Wd yg8&. administration expenses 行政费用
}w UF# administration fee 手续费；行政费
*k=}g][? administration in bankruptcy 破产管理
xAoozDj administration order 遗产管理令
`bx gg' V administrator 管理人；遗产管理人
W:tE ?H u administrator of the estate 遗产管理人
}SOj3.9{c admission of debt 债项承认书
W*_ifZ0s. admission of proof 接纳债权证明
V&f3>#n\ advance 放贷款项；垫付款项；预支款项；预付款项
\^YJs? advance account 暂支帐目；预付款帐户
_=cMa's advance compensation 预付补偿金
M`5^v 0,C advance from shareholder 股东垫款
Oi{jz P advance pending reimbursement 预支以待日后付还
$U6)km4 advanced economy 先进经济体系
TRQva8d? advancement 预付；预付财产
KpK'?WhX7^ advances warrant 垫款令
\C>I6{ advancing 贷出
*D9QwQ
_| adverse balance 逆差
q=
tDMK'h adverse exchange 逆汇
?^6RFbke+ advertisement addressed to shareholders 在报章刊登的致股东通告
9EH%[wfv advice for collection 托收通知书
V 1Fdt+# advice of drawing 提款通知书；汇票通知书
LOOv8'%O8 advice of payment 付款通知
*=ALns?y Advisory Committee [Securities and Futures Commission]
apYf,"|9 谘询委员会〔证券及期货事务监察委员会〕
[NuayO3 Advisory Committee on Diversification 经济多元化谘询委员会
uH7u4 f1Q affidavit 誓章；遗产申报誓章
yqAw7GaBN affidavit of no receipt 述明无收款的誓章
|fa3;8!96 affiliate 联号；联营公司；附属公司
$6 0+}B`m affiliated company 附属公司；联号；联营公司
:oZ 30} affirmation [estate duty] 非宗教式宣誓〔遗产税〕
AAs&wYp8Yh affordability 负担能力
SIg=_oa African Development Bank [AfDB] 非洲开发银行
#2`tsZ]=I after-acquired property 事后取得的财产
&-&6ARb7o after-hours dealing 市后交易
0phGn+"R after-tax profit 税后盈利；税后利润；税后溢利
%f^TZ,q$ agency agreement 代理协议
.]jKuTC\< agency expenses 代理机构的开支
%]:u ^\7 agency fee 代理费
|m ?0h.O, Agency Law 《代理法》
"q%Q[^b agent 代理人；承销人
uEk$Y=p7! agent of company 公司代理人
fdPg{3x*k agent's fee 代理人费；经纪费
iveWau292 aggregate 总计；总数；总体数字
Ddu$49{S: aggregate amount 总款额；总额
/FQumqbnt aggregate assets and liabilities 总体资产与负债
gsZCWT aggregate at constant price 按固定价格计算的总体数字
2B *9]AHny aggregate demand 总需求
]pFYAe ? aggregate gross position 总持仓量
u9 ?85 aggregate limit 总限额
")8wu1V- aggregate of salaries tax 合计薪俸税
_p90Zm-3X aggregate performance 总体表现；总体业绩
d_OHQ pfK aggregate supply 总体供应
H 7R1Ga J aggregate surplus 总盈余
vZ k+NS< aggregate total 整体总额
Dn9Ta}miTO aggregate value 总值；合计价值
T3Tk:r aggregated basis 合计基准
Q"\*JV5 aggregated net chargeable income 合计应课税入息实额
Iunt!L aggregation 合并计算；合计；总和
7?F0~[eGG aggregation of incomes of husband and wife 夫妇入息合并计算
?6a:!^eL aggregation of property 财产的总和
6 @ nE cr agio 差价；贴水
2avSsN{^ 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》
x0
3|L!n Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
|)0kv f? 《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》
zfv l<"Rv Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
uWgY+ T 《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》
2vK{Yw Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
i)eub`uMy 《香港政府和大韩民国政府关于相互促进和保护投资协定》
}7UE agreement for a settlement 授产协议
<<[`;"CF agreement for assignment 转让协议
] $Z aS\m agreement for sale 售卖协议；买卖协议
P=eL24j agreement for sale and purchase 买卖协议
Pxl7zz&pl= agreement for the payment of interest 支付利息协议
>7
4'g } agreement for the repayment of money 还款协议
r`mfLA]d agreement of reinsurance 再保险协议
,%D \ Agricultural Bank of China 中国农业银行
;K`qSX;;c( air passenger departure tax 飞机乘客离境税
TqzkF7;k4 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
rrmr#a airport tax 机场税
9.>v
;:vL alcohol duty 酒精税
L0Xb^vx}m alienation 让与；让渡；转让
T?Hs_u { alimony 生活费；赡养费
P1)9OE All Ordinaries Index [AOI] 所有普通股指数
S _1R]n1/ all risks 全险；综合险
$+
lc;N All Sales Record for Stock Market 《股票市场成交报告》
&;*j Mu6 Allied Capital Resources Limited 新联财务有限公司
eB5; wH all-items index [Consumer Price Index] 总指数〔消费物价指数〕
k;q|pQ[ allocation letter 拨款信件
`a allocation of fund 分配款项；预留款项
F~&bgl[YZ allocation of profit 利润分配；溢利分配
- 3F|)qwK allocation warrant 拨款令
bW[Y:} Hk~ allotment 分配；配股
cO_En`F allotment notice 股份配售通知；配股通知
29}(l#S}m allotment of shares 股份分配
sJMT _yt; allowable 可获宽免；免税的
+Z /Pj_.o allowable business loss 可扣除的营业亏损
IhY[c/ |i allowable expenses 可扣税的支出
s [@I I ] allowance 免税额；津贴；备抵；准备金
UoBmS 5 allowance for debts 债项的免税额
*7`;{O allowance for depreciation by wear and tear 耗损折旧免税额
\M< C6m5 allowance for funeral expenses 殡殓费的免税额
e")s1` allowance for inflation 为通货膨胀而预留的款项；通胀准备金
A]Qg X5\sa allowance for repairs and outgoings 修葺及支出方面的免税额
#jbo!
wdg allowance to debtor 给债务人的津贴
D&: ,,Dp alteration of capital 资本更改
a%V6RyT4qW alternate trustee 候补受托人
t4~ Bn<= amalgamation 合并
P^T]U bv" ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
&n91f ambit of charges 征税范围；收费范围
A^*0{F?,) amended valuation 经修订的估值
&Z#g/Hc American Commodities Exchange 美国商品交易所
4f'1g1@$ American Express Bank Limited 美国运通银行
| *K AqTO0 American Stock Exchange 美国证券交易所
6X KiVP;h% amortization 摊销
hvwKhQ}wX amount due from banks 存放银行同业的款项
7c5+8k3 amount due from banks abroad 存放海外银行同业的款项
Hq ]f$Q6: amount due from holding companies 控股公司欠款
Fe{lM'
8 amount due from local banks 存放本港银行同业的款项
dXg.[ |S* amount due to banks 银行同业的存款
Wz;7 |UC amount due to banks abroad 海外银行同业的存款
-Uh3A\#( amount due to holding companies 控股公司存款
ewvFUD'j amount due to local banks 本港银行同业的存款
T2Ms/1FH/@ amount due to outport banks 外埠银行同业的存款
STtjkZ6 amount for note issue 发行纸币的款额
sZxf. amount of bond 担保契据的款额
$!H;,Jxv amount of consideration 代价款额
.}=gr+<bf amount of contribution 供款数额
s\@RJ[(<
amount of indebtedness 负债款额
Xy5#wDRC amount of principal of the loan 贷款本金额
NI,i)OSEN amount of rates chargeable 应征差饷数额
*QH@c3vUe\ amount of share capital 股本额
o/t^rY y amount of sums assured 承保款额
_xjw: amount of variation 变动幅度
xU6)~ae`JW amount of vote 拨款数额
DQui7dr)l amount payable 应付款额
=C gcRxng amount receivable 应收款额
wx S.!9 K Amsterdam Stock Exchange 阿姆斯特丹证券交易所
>cpT_M&C, analysis 分析
z.P<)[LUc ancillary risk 附属风险
IT!u4iH[ annual account 周年帐目；周年帐目报表；年度决算；年结
14Y_ oH9 annual accounting date 年结日期
{(Jbgsxm annual allowance 每年免税额；年积金；年度津贴；年津
r01Z
0> annual balance 年度余额
!Z]#1"A8 annual disposable income 每年可动用收入
lkl+o&D9 annual estimates 周年预算
NGIt~"e7R4 annual fee 年费
`n)e]
dn annual general meeting 周年大会
vgKZr annual growth rate 年增率；每年增长率
Gl ; xd annual long-term supplement 长期个案每年补助金
=r: (ga annual pensionable emolument 可供计算退休金的年薪
v P; annual report 年报
A6eIf Annual Report on the Consumer Price Index 《消费物价指数年报》
EX@wenR annual return 周年报表；周年申报表；每年报税表格
gc,%A'OR^< Annual Return Rules 《周年报表规则》
h9-^aB$8^ annual review of consumer prices 每年消费物价回顾
5 6w6=I s annual roll-forward basis 逐年延展方式
/u?Zw oTzY annual salary 年薪
v,,
.2UR4 annual statement 年度报表；年度决算表
,6@s N'c Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
%dn!$ [D@ annuitant 年金受益人
w>S;}[fM annuity 年金
%'+}-w annuity contract 年金合约
pUF$Nq>og annuity on human life 人寿年金
/;E{(%U)t antecedent debt 先前的债项
%JoHc? ante-dated cheque 倒填日期支票
O2N7qV3 U, anticipated expenditure 预期开支
|2AMj0V~ anticipated net profit 预期纯利
6,Z.R T{5 anticipated revenue 预期收入
l5P!9P anti-inflation measure 反通货膨胀措施
$y{r M%6JU anti-inflationary stance 反通货膨胀立场
=^ZDP1h/} apparent deficit 表面赤字
IE]? WW5 apparent financial solvency 表面偿债能力
9 696EQ,I apparent partner 表面合伙人
fj"1TtPq# application for personal assessment 个人入息课税申请书
HD%n'@E application of fund 资金应用
}IJE % application to release as liquidator and to destruct the books of accounts and documents
C}jFR] x) 申请免除清盘人职务及毁灭帐簿与文件
l/xpAx appointed actuary 委任精算师
]8 vsr$E# appointed auditor 委任核数师；委任审计师
r_>]yp appointed trustee 委任的受托人
T"IDCT'z appointer 委任人
uSQlE= apportioned pro rata 按比例分摊
8SGqDaRt apportionment 分配；分摊
|!m8JV|x Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
"~2SHM @q apportionment formula 分摊方程式
^ruz-N^Y! apportionment of estate duty 遗产税的分摊
NdxPC~Z+ appraisal 估价；评估
KwAc Ga}J appreciable growth 可观增长
t4d^DZDh! appreciable impact 显着影响
OV2/? appreciable increase 可观增长
+,xluwv$ 9 appreciation 增值；升值
I_k/lwBD appreciation against other currencies 相对其他货币升值
2p %j@O appreciation of the exchange value of Hong Kong dollar 港元汇值上升
M!tR>NMH appreciation tax 增值税
)gVz?-u+D appropriation 拨款；拨用；拨付
GAP,$ xAaW appropriation account 拨款帐目
mE"(d*fe' Appropriation Bill 拨款法案
E[NszM[P appropriation-in-aid system 补助拨款办法
*q-VY[2 approved assets 核准资产
(l+0*o,( approved basket stock 认可一篮子证券
D]=V6l= approved budget 核准预算
P(xgIMc H approved charitable donation 认可慈善捐款
Se}&2 R approved charitable institution 认可慈善机构
nPW=m`jG approved currency 核准货币；认可货币
q x5jaa3 approved estimates 核准预算
W\EvMV" approved estimates of expenditure 核准开支预算
4|/}~9/ approved overseas insurer 核准海外保险人
y0] "qB approved overseas trust company 核准海外信托公司
\ gO!6 approved pooled investment fund 核准汇集投资基金
O>y*u 8 approved provident fund scheme 认可公积金计划
Xk] uXx:TN approved provision 核准拨款
!&adO,jN+= approved redeemable share 核准可赎回股份
V7<w9MM approved regional stock 认可地区性证券
##6u approved retirement scheme 认可退休金计划
Ak kth*p approved subordinated loan 核准附属贷款
)">uI\bi arbitrage 套戥；套汇；套利
oM^VtH=> arbitrageur 套戥者；套汇者
>PYc57S1c arbitrary amount 临时款项
l@:&0id4I arrangement 措施；安排；协定
j4wsDtmAU arrears 欠款
" M3S arrears of pay 欠付薪酬
s5\<D7 arrears of revenue 逾期未收税款；逾期未收的帐项
sK@]|9ci Q articles of association 组织章程；组织细则；组织章程细则
dv cLZK Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
50e
vWD ascertainment of profit 确定利润
3~%M4( "Asia Clear" “亚洲结算系统”
ku)/
8Z`$ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
kO/YO)g Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
bfq%.<W Asian Development Fund [ADF] 亚洲发展基金
yZ-Ql1 1 Asian dollar bond 亚洲美元债券
>H5 _,A}f Asian dollar market 亚洲美元市场
}SFmv},Ij Asian dollar rate 亚洲美元利率
8b"vXNB.f Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
tISb' ^T Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
G:!3X) b asked price 沽盘；喊价；索价；卖方报价
s|][p| assessable income 应评税入息
d(YAH@ assessable loss 应评税亏损
(qw;-A
W8 assessable profit 应评税利润
U!jRF assessable value 应评税值
eIj2(q9 assessed profit 估定利润
GdM|?u&s" assessed value 经评估价值
l0PXU)>C assessment 评税；评定；估价；评税单
,&iEn}xG7i assessment number 评税编号；估价编号
/b]+RXvxj assessment of additional tax 补加税评税
#y8Esik assessment of performance 业绩评估；实绩评价
|JiN;
O+K Assessor 评税主任
0.wNa~ _G| asset price bubbles 资产价格泡沫
bE!z[ j] asset-backed securities 具资产保证的证券
b63 DD( assets accretion 资产增值
+h? Gps assets and liabilities 资产与负债
[:/mjO K assets betterment statement 资产递增表；资产改进表
ky{@*fg. assets lending 实物放款；有抵押贷款
=d$m@rc0r assets of the company passing on the death 死者去世时转移的公司资产
iU |X/>k? assets pledged as security for liabilities 用作负债抵押的资产
x<5;# assets portfolio 资产投资组合
^7Ebg5< assets price 资产价格
c`}YL4 assets quality 资产质素
J ql$
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4}t$Lf_ assets refinancing arrangement 资产再集资安排
q }]z8 L assets securitization 资产证券化
iow"X6_l_ assets situated outside Hong Kong 在香港以外地方的资产
E~S~Ld% assets stripping 削减资产；拆卖资产
:j [= assets value 资产值
Bxf&gDwjgr assignee 承让人
IN@ =UAc& assignment 转让；转让书；转让契
\;Sl5*kr assignment of interest 权益转让
w&Z.rB? assignment of letters patent and trade mark 专利证书及商标转让
fskc'%x assignment of property 物业转让；物业转让书
^YB3$: @$U assignment right 转让权
)&[ol9+\ assignor 转让人
r.' cjUs associate 有联系的人；有关连人士；相联者；合伙人；联系人
q3D, hG_ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
LYuMR,7E associate member 附属会员
+.a->SZ 5" associated body corporate 相联法人团体
?s] ?2>p associated company 相联公司；联属公司
l]L"Ex{ associated corporation 相联法团
$ VeQv m* Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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3Qlx/6< 公认会计师公会〔英国〕
g6H` uO Association of Futures Exchange Brokers 香港期货经纪协会
brdY 97s4 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
n],"!>=+ association of underwriters 承保人组织
7Q|v5@;pU assumption of control 接管
6n^vG/. M assurance 担保；保险；转易；转易书
; m"R.Q9* assurance of interest 权益的转易
L,3%}_ at 19XX price 按一九ＸＸ年价格计算
,Qt2 ? at a discount 按赔价计算；按贴水价格计算；打折扣
?:7.3{|Aq at a premium 按溢价计算；按升水价格计算
vv D515i at call 通知付款；按通知
q+)s at constant market price 按固定市价计算
]x@36Ok)A at constant price 按固定价格计算
rW2l +:@c at cost 按成本计算
,o\~d ?4 at current market price 按当时市价计算；按现时市价计算
B7n 1'? at current price 按当时价格计算；按现时价格计算
7G%^8
ce{! at factor cost 按要素成本计算；按生产要素成本计算
v"sN
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#&Zj6en}M] at or better 按指定或较佳价位〔买卖指令〕
%.s"l6 W at par 按面值计算；平价
5ZjM:wrF| at sight 见票即付
RCMO?CBe at the close 按收市盘
,ysn 7Y{Y at the opening 按开市盘
oYX#VX attestation 见证；见证条款
mW#p& { at-the-money option 平价期权
`<?((l%;R attorney 受权人；受托代表人
R}$A>)%dx attornment 新拥有人承认书
~g &Gi)je attributable profit 可归属利润
A[Vhy;xz attributable share value 可归属股份价值
3 Ol`i$ Auckland Stock Exchange 奥克兰证券交易所
?e hUGvV2 auction 拍卖
TYedem<$ auctioneer 拍卖商
{+ WI>3 audit 审计；核数
51puR8AG> Audit Commission 审计署
*KPNWY9!W Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
F"a31`L>H 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〕
mk
+BeK audit review 帐目审查
{&h= Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Gx-tPW} audited account 审计帐目；经审计的帐目
FD^s5>"Y+ audited annual account 经审计的周年帐目
m g
*kB:p audited balance sheet 经审计的资产负债表
#.<(/D + auditor 核数师；核数主任；审计师
ig?Tj4kD auditor's certificate 核数师证明书；审计师证明书
okD7!)c r= auditor's report 核数师报告；审计师报告
!qJ|`o Y Aussie bond 澳元债券
#po}Y austerity budget 紧缩预算
L)_L#]Yy Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
sX]ru^F3 Australia All Ordinaries Index 澳洲所有普通股票指数
C6c]M@6 Australian Dollar [AUD] 澳元
EYU3Pl% Australian Options Market 澳大利亚期权市场
**Q
K}j[D Australian Securities Commission 澳洲证券事务监察委员会
8yCQWDE} Australian Society of Certified Practising Accountants 澳洲执业会计师公会
oHx =Cg; Australian Stock Exchange 澳大利亚证券交易所
0^3@>> ^ Austrian Schilling [ATS] 奥地利先令
~'/_q4 authentication 认证；鉴证
5OX5\ #Ux authority to purchase 委托购买证；委购书
R^GLATM authorization 认可；核准；授权；授权书
H_7X%TvXb authorization by direction 指示授权
p Ad SOR2 authorization by instruction 指令授权
2_;3B4GDF authorization by warrant 令状授权
.8Gmy07 authorization of unit trust 单位信托的认可
/qO?)p3gk authorized agent 指定代理人
EXT_x q authorized capital 法定资本
+#g?rCz authorized clerk 出市员
{1]Of'x' authorized dealer 认可交易商
ZTP&*+d authorized financial institution 认可财务机构
df!n.&\y! authorized fund 认可基金
X"
;ly0Mb authorized fund house 获授权的基金公司；认可基金公司
44_CT?t< authorized institution 认可机构
.p(~/ MnO authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
=j !Ruy1 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
. {LJ authorized insurer 获授权保险人；获认可承保人
2~SjRIp Uw authorized investment 特准投资项目
j!QP>AM|` authorized person 获授权人
vq *)2. authorized representative 获授权代表
}_o!f V authorized share capital 法定股本
`K \(I#z automated quotation system 自动报价系统
H He~OxWg Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
@|J+ f5O 自动交易系统〔香港期货交易所有限公司〕
~<w9a] automatic adjustment mechanism 自动调整机制
j%OnLTZ automatic adjustment system 自动调整系统
lBnG!!VrWa Automatic Clearing House 自动票据交换所
N }j^55M_] automatic exchange rates accumulation system 自动化汇率累集系统
`Hq)g1a7q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
}m Sf g automatic teller machine [ATM] 自动柜员机
3 QzHQ U autopay 自动转帐
oyY0!w,Y available assets 可用资产
~85Pgb< available fiscal reserve 现存财政储备
Yet!qmZ available profit 可用利润
\!,@p e_ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
jaI mO average 平均；平均数；海损
5x; y{qT average basic salary 平均基本薪金
N >4uqFo average consumer expenditure 平均消费开支；一般消费开支
1A b=1g{ average cost 平均成本
edD"jq)J average cost of land production 增辟土地平均成本
VC@{cVT average daily turnover 平均每日成交额
@AU<'?k average daily wage rate 平均每日工资率
#v`J]I)$ average expenditure pattern 平均开支模式
~#jD/ average growth rate 平均增长率
=e$6o 2!'} average net fixed assets 固定资产平均净值
eb>YvC average of relatives 相对价格平均数
v(2|n}qY average price 平均价格
|,Xrt8O/[ average propensity to consume 平均消费倾向；一般消费倾向
_o-D},f*e average propensity to save 平均储蓄倾向；一般储蓄倾向
_oJq32 average rate 平均率
C) "|sG average revenue 平均收入；平均收益
*R^u lp[W average stock 平均库存；平均存货
h_Ca c@F0 average yearly rent 平均年租
G(XI TL u* avoidance of double taxation 避免双重课税
*k#M;e avoidance of tax 避税
