A:
gcNpA?mC|u A share Ａ股；甲类股份
|?KdQeL abatement of tax 减税；减扣免税额
Skn2-8;10 ABN AMRO Bank N.V. 荷兰银行
oykqCN above-the-line expenditure 线上项目支出；经常预算支出
31@m36? X above-the-line receipt 线上项目收入；经常预算收入
-WX{ y Ci ABSA Asia Limited 南非联合亚洲有限公司
.]\+JTm absolute change 绝对数值变更
OY>0qj absolute expenditure 实际开支
t/HUG#W{ absolute guideline figure 绝对准则数字
|Q _]+[ absolute interest 绝对权益
!e"TWO*X absolute order of discharge 绝对破产解除令
9/nS?>11 absolute profit margin 绝对利润幅度
%ut7T!Jp absolute value 实值；绝对值
(2vf
<x absolutely vested interest 绝对既得权益
6+;B2;*3 absorbed cost 已吸收成本；已分摊成本
!U2Wiks absorption 吸收；分摊；合并
(GNY::3 absorption rate 吸收率；摊配率；分摊率
Ea7LPHE# ACB Finance Limited 亚洲商业财务有限公司
}N6r/
VtOQ acceptable form of reciprocity 合理的互惠条件
M9aVE)*!I acceptable rate 适当利率；适当汇率
kroO~(\ acceptance agreement 承兑协议
%bs~%6) acceptance for honour 参加承兑
[qEd`8V ( acceptor 承兑人；接受人；受票人
&xGcxFd acceptor for honour 参加承兑人
1tNmiAu accident insurance 意外保险
ayb fBC Accident Insurance Association of Hong Kong 香港意外保险公会
H)${" accident insurance scheme 意外保险计划
u9 yXHf accident year basis 意外年度基准
\?9{H6<= accommodation 通融；贷款
bz=B&Y R accommodation bill 通融票据；空头票据
l]GUQcN= accommodation party 汇票代发人
uk(|c-_]~c account balance 帐户余额；帐户结余
~/B[;# account book 帐簿
sBo|e ]m# account collected in advance 预收款项
#<\A[Po account current book 往来帐簿
y_=}, a account of after-acquired property 事后取得的财产报告
{ J}Zv5 account of defaulter 拖欠帐目
9z:P#=Q: account payable 应付帐款
kh'R /Dt account payee only [A/C payee only] 只可转帐；存入收款人帐户
j(;o account receivable 应收帐款
hu
G]kv3F: account receivable report 应收帐款报表
cTR@
:sm account statement 结单；帐单；会计财务报表
Y`x54_3 2 account title 帐户名称；会计科目
jd&kak accountant's report 会计师报告
: Nf-}" Accountant's Report Rules 会计师报告规则
XA$Z 7_gu3 accounting and auditing procedure 会计与审计程序；会计与核数程序
wV9[Jl\Z Accounting Arrangements 《会计安排》
A;4O,p@ accounting basis 会计基础
8u401ddg accounting by Official Receiver 破产管理署署长呈交的帐目
h zh%ML3L Accounting Circular 《会计通告》
{bSi3 oI accounting class 会计类别
{M5[g r% accounting date 记帐日期；会计结算日期
{=Y.Z1E: accounting for money 款项核算
$Y mD; Accounting Officer 会计主任
FTihxC?.L accounting period 会计报告期；会计期
V=@M!;'< accounting policy 会计政策；会计方针
C>?`1d@ accounting practice 会计惯例
B^z3u=ll accounting principle 会计准则
\ > @'wl accounting record 会计记录
Mpm#a0f accounting report 会计报告
O=HT3gp& Accounting Services Branch [Treasury] 会计事务部〔库务署〕
m|RA@sY%` Accounting Society of China 中国会计学会
kc3dWWPe accounting statement 会计报表
Uv(THxVh accounting system 会计制度；会计系统
gUo L8~ accounting transaction 会计事项；帐务交易
bUW`MH7yJ accounting treatment 会计处理
xJvM
l`2; accounting year 会计年度
kT!Y~c accretion 增值；添加
O>=D1no* accrual 应计项目；应累算数目
$_6DvJ0 accrual basis 应计制；权责发生制
6o_t;cpT accrual basis accounting 应计制会计；权责发生制会计
KT)A{i accrue 应累算；应计
Z|FWQ8gZ4m accrued benefit 应累算利益
.}}w@NO accrued charges 应计费用
*g}(qjl< accrued cumulative preference share dividend 应累算的累积优先股股息
SWX;sM
accrued expenses 应累算费用
!$:l v)y accrued interest payable 应付利息；应计未付利息
\X=?+|
9 accrued interest receivable 应收利息；应计未收利息
z;dD
} Fo accrued right 累算权益
"Q:m0P
xb accruing profit 应累算的利润
y % X{[F accumulated fiscal reserve 累积财政储备
A;t6duBDf/ accumulated profit 累积利润；滚存溢利
6#/Riu% accumulated reserve 累积储备
/
M(A
kNy accumulation of surplus income 累积收益盈余
8+Y+\XZG acquired assets 既得资产
k{ /2vV[`] acquisition 收购；购置；取得
-Mb`I >= acquisition cost 购置成本
zCd QI acquisition expenses 购置费用
S
C8r. acquisition of 100% interest 收购全部股权
'J&& F2O% acquisition of control 取得控制权
SArSi6vF acquisition of fixed assets 购置固定资产
FK
MuRy| acquisition of shell “买壳”
L {K:XiPn acquisition price 收购价
2=3pV!)4 } act of God 天灾
\($EYhx acting partner 执事合伙人
O.n pi: a active market 买卖活跃的市场；交投畅旺的市场；旺市
|2 2~.9S active partner 积极参与的合伙人
|OXu fV?I active trading 交投活跃
(fc
/"B- actual circulation 实际流通
6m_whGosi actual cost 实际成本
r Bv actual expenditure 实际开支；实际支出
O]OZt,k( actual income 实际入息；实际收入；实际收益
<lHelX=/ actual market 现货市场
fmDU actual price 现货价；实际价格
c;w%R8z actual profit 实际利润
<<@vy{*Hg actual quotation 实盘；实际价位；实际报价
]XX8l:+ actual year basis 按实际年度计算
P Tfy# actuals 实货
,LjB%f[ actuarial investigation 精算调查
Pd c- 3 actuarial principle 精算原则
J1I"H<}-6 actuarial report 精算师报告
|U z?i7z Actuarial Society of Hong Kong 香港精算学会
='1J&w~7 actuarial valuation 精算师估值
>;S/$
actuary 精算师
&j}\Z D ad referendum agreement 暂定协议；有待覆核的协定
bP% 0T++vo ad valorem duty 从价税；按值征税
tcY bM+4e ad valorem duty system 从价税制
%k 8} IBL ad valorem fee 从价费
eWvL(2`T x ad valorem tariff 从价关税
{K-]n h/ additional allowance 额外免税额
=F2e*?a3 additional amount for unexpired risk 未过期风险的额外款额
,5jE9 additional assessable profit 补加应评税利润
V\8vJ3.YV additional assessment 补加评税
ar.w'z additional commitment 额外承担
,^ M A,"8 additional commitment vote 额外承担拨款
OM!CP'u#{ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
RsJj*REO additional dependent parent allowance 供养父母额外免税额
yZ t}Jnv additional provision 额外拨款
X%7Y\| additional stamp duty 附加印花税
l^x5m]Kt additional tax 补加税罚款；补加税款
>&h#t7< Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
AY['!&T adjudged bankrupt 被裁定破产
riqv v1Nce adjudicated bankrupt 裁定破产人
$ \>GQ~k adjudication fee 裁定费；评定印花税额手续费；评估契据费
7Wg0-{yK4 adjudication of bankruptcy 裁定破产；宣告破产
f/G
YDat adjudication of insolvency 裁定无力偿还债务
O@ jW&-; adjusted actual 经调整的实数；调整后的实数
J2 _D P adjusted current assets 经调整的流动资产；调整后的流动资产
X$w ,zb\ adjusted figure 经调整的数字；调整后的数额
U@v =q9'W adjusted liabilities 经调整的负债；调整后的负债
kQXtO ) adjusted loss 经调整的亏损；调整后的亏损
E 5Pe fD\m adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
mT\!LpX adjusted profit 经调整的利润；调整后的利润
YK#bzu ,! adjusted surplus 经调整的盈余额；调整后的盈余额
>IO}}USm adjusted value 经调整的价值；调整后的价值
c #+JG adjustment 调整；修订；理算〔保险〕
\k;)m-0bj{ adjustment centre 调剂中心
`i0RLGze adjustment lag 调整过程的时间差距；调整时差
[i24$UT adjustment mechanism 调整机制
qy 6zHw adjustment of loss 亏损调整
EeWCy5W adjustment process 调整过程；调整程序
/)?]vKMiI adjustment range 调整幅度
n'ft@7>%h administered exchange rate 受管制汇率
?1 $.^ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
eS9/- Y administration expenses 行政费用
rJK3;d? E administration fee 手续费；行政费
FCU~*c8Cs administration in bankruptcy 破产管理
ipfiarT~) administration order 遗产管理令
D t\F]\6sd administrator 管理人；遗产管理人
8E{<t} administrator of the estate 遗产管理人
nb 0V~W admission of debt 债项承认书
rz0~W6 U admission of proof 接纳债权证明
/m%Y. :g advance 放贷款项；垫付款项；预支款项；预付款项
g&;:[&% T] advance account 暂支帐目；预付款帐户
:.Vn advance compensation 预付补偿金
U.U N=uv_ advance from shareholder 股东垫款
Zuod1;qIh advance pending reimbursement 预支以待日后付还
x7 jE
Ns ) advanced economy 先进经济体系
I$v* SeVHE advancement 预付；预付财产
Ak[} s|,) advances warrant 垫款令
e>1z1Q;_uv advancing 贷出
WP7*Q:5 adverse balance 逆差
# (B <n adverse exchange 逆汇
CGvU{n," advertisement addressed to shareholders 在报章刊登的致股东通告
<m"Zk k advice for collection 托收通知书
Kf
D8S advice of drawing 提款通知书；汇票通知书
9.f/d4 advice of payment 付款通知
K1 a$
m2 Advisory Committee [Securities and Futures Commission]
_c?&G` 谘询委员会〔证券及期货事务监察委员会〕
sF}T9 Ue Advisory Committee on Diversification 经济多元化谘询委员会
sEq_K#n{ affidavit 誓章；遗产申报誓章
OF*m 9 affidavit of no receipt 述明无收款的誓章
z/aZD\[_ affiliate 联号；联营公司；附属公司
'ek7e.x|V affiliated company 附属公司；联号；联营公司
OF'y]W& affirmation [estate duty] 非宗教式宣誓〔遗产税〕
(gZKR2hO
affordability 负担能力
-kT *gIJ} African Development Bank [AfDB] 非洲开发银行
_U;z@ after-acquired property 事后取得的财产
9 m MPkgc after-hours dealing 市后交易
Nw'i;}0v7r after-tax profit 税后盈利；税后利润；税后溢利
,[ &@? agency agreement 代理协议
pTPWToKh agency expenses 代理机构的开支
0\84~t'[ agency fee 代理费
k\X1`D}R Agency Law 《代理法》
H 'Q4 IRT agent 代理人；承销人
) *ocX)AE agent of company 公司代理人
^c"
wgRHc< agent's fee 代理人费；经纪费
`Et)@{iP aggregate 总计；总数；总体数字
{ [ QCuR aggregate amount 总款额；总额
zts%oIgV aggregate assets and liabilities 总体资产与负债
HM ;9%rtO aggregate at constant price 按固定价格计算的总体数字
Svj%O( aggregate demand 总需求
@DG $ aggregate gross position 总持仓量
6Pc3 ;X~ aggregate limit 总限额
aaW(S K aggregate of salaries tax 合计薪俸税
6tBL?'pG aggregate performance 总体表现；总体业绩
C;#vW FE aggregate supply 总体供应
$lmGMljF aggregate surplus 总盈余
Hy~kHBIL aggregate total 整体总额
=Is.T aggregate value 总值；合计价值
n!e4"|4~z aggregated basis 合计基准
zI77#AUM aggregated net chargeable income 合计应课税入息实额
uc4#giCD aggregation 合并计算；合计；总和
/pni_-l* aggregation of incomes of husband and wife 夫妇入息合并计算
r=l hYn aggregation of property 财产的总和
3:1
h:Yc< agio 差价；贴水
Xi`K`Cu+ 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》
[ h20y Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
-E_lwK 《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》
QQ^P IQj Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
]Z%9l ( 《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》
~Qj f-| Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
7:'7EqM 《香港政府和大韩民国政府关于相互促进和保护投资协定》
V'y,{YpP agreement for a settlement 授产协议
$6Z@0H@X agreement for assignment 转让协议
9M{z@H/ agreement for sale 售卖协议；买卖协议
nw|ls2 agreement for sale and purchase 买卖协议
[O92JT:li agreement for the payment of interest 支付利息协议
| wuUH agreement for the repayment of money 还款协议
eCHT) 35u agreement of reinsurance 再保险协议
uzjP!q O Agricultural Bank of China 中国农业银行
=z`GC1]bL air passenger departure tax 飞机乘客离境税
Q^=drNV Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
se O7 /h_a airport tax 机场税
MBZ/Pzl~ alcohol duty 酒精税
*mH++3h alienation 让与；让渡；转让
P 5/\*~} alimony 生活费；赡养费
_s{on/u All Ordinaries Index [AOI] 所有普通股指数
#1c%3KaZ I all risks 全险；综合险
b`M 2VZu All Sales Record for Stock Market 《股票市场成交报告》
$A"C1)d; Allied Capital Resources Limited 新联财务有限公司
t/ xWJW2 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
w+c%Y\: allocation letter 拨款信件
vU (2[ allocation of fund 分配款项；预留款项
<pzCpF< allocation of profit 利润分配；溢利分配
$< &N# allocation warrant 拨款令
<2 Q+? L{ allotment 分配；配股
1#BMc% allotment notice 股份配售通知；配股通知
>;I$& allotment of shares 股份分配
zyb>PEd. allowable 可获宽免；免税的
GSck^o2{ allowable business loss 可扣除的营业亏损
^i> Tm9vM allowable expenses 可扣税的支出
$e>(M&9, allowance 免税额；津贴；备抵；准备金
d'Cn] < allowance for debts 债项的免税额
iupuhq$ ] allowance for depreciation by wear and tear 耗损折旧免税额
>p"ytRu^ allowance for funeral expenses 殡殓费的免税额
}U-h^x' allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Z_^i2eJYT allowance for repairs and outgoings 修葺及支出方面的免税额
K]5@b m allowance to debtor 给债务人的津贴
i#c1 ZC alteration of capital 资本更改
rt- ^?2c? alternate trustee 候补受托人
mOm_a9M L amalgamation 合并
r o:B[X E ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
M@\A_x(Mas ambit of charges 征税范围；收费范围
j?a^fcXB amended valuation 经修订的估值
op!8\rM<e American Commodities Exchange 美国商品交易所
Yn!)('FdT! American Express Bank Limited 美国运通银行
c8' a<<sj American Stock Exchange 美国证券交易所
l0hcNEj{W amortization 摊销
w<}kY|A"=- amount due from banks 存放银行同业的款项
< OF 2\#Nh amount due from banks abroad 存放海外银行同业的款项
OEMYS I% amount due from holding companies 控股公司欠款
BllS3I }V amount due from local banks 存放本港银行同业的款项
1?k{jt~ amount due to banks 银行同业的存款
@AP v?>$) amount due to banks abroad 海外银行同业的存款
{p -q&k&R| amount due to holding companies 控股公司存款
[ 1Cs amount due to local banks 本港银行同业的存款
<0R$yB amount due to outport banks 外埠银行同业的存款
']]C zze amount for note issue 发行纸币的款额
PHZ+u@AA6@ amount of bond 担保契据的款额
>iE /t$%1 amount of consideration 代价款额
zvJQ@i"Z amount of contribution 供款数额
t]dtBt].: amount of indebtedness 负债款额
OQl7#`G!H% amount of principal of the loan 贷款本金额
b8Bf,&:ys amount of rates chargeable 应征差饷数额
T
>BlnA amount of share capital 股本额
uO=yQ& amount of sums assured 承保款额
5%` fh% amount of variation 变动幅度
6M sVV_/ amount of vote 拨款数额
:!',o]"4,k amount payable 应付款额
K=S-p3\ g amount receivable 应收款额
g" c |%3 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
3W& f^* analysis 分析
qIXo_H&\C ancillary risk 附属风险
"$@>n(w annual account 周年帐目；周年帐目报表；年度决算；年结
32#|BBY annual accounting date 年结日期
M`_RkDmy< annual allowance 每年免税额；年积金；年度津贴；年津
.X2fu/} annual balance 年度余额
H rMH
annual disposable income 每年可动用收入
Gcu[G]D annual estimates 周年预算
p]z< 43O$ annual fee 年费
HhZ lHL annual general meeting 周年大会
~f:y^`+Q[ annual growth rate 年增率；每年增长率
{lNv Km)w annual long-term supplement 长期个案每年补助金
r
.&<~x annual pensionable emolument 可供计算退休金的年薪
^a ,Oi% annual report 年报
_f^JXd,7v Annual Report on the Consumer Price Index 《消费物价指数年报》
ZeB"k)FI> annual return 周年报表；周年申报表；每年报税表格
">-J+ST% Annual Return Rules 《周年报表规则》
'r/+z a:2 annual review of consumer prices 每年消费物价回顾
NFYo@kX>
G annual roll-forward basis 逐年延展方式
E;I'b :U` annual salary 年薪
k4@$vxy0 annual statement 年度报表；年度决算表
{nr}C4]o Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
,}8|[)" annuitant 年金受益人
M{!Y annuity 年金
q 4R vr[ annuity contract 年金合约
1$+-?:i C annuity on human life 人寿年金
CP5vo-/)- antecedent debt 先前的债项
x-hr64WFK ante-dated cheque 倒填日期支票
/y2)<{{I anticipated expenditure 预期开支
@
OSSqH anticipated net profit 预期纯利
VXfp=JE anticipated revenue 预期收入
F' NX anti-inflation measure 反通货膨胀措施
uD'GI anti-inflationary stance 反通货膨胀立场
u*W6fg/" apparent deficit 表面赤字
/Soc,PjZ apparent financial solvency 表面偿债能力
Bz7rf^H`Z apparent partner 表面合伙人
G@.TE7a2Z application for personal assessment 个人入息课税申请书
bi:TX<K+ application of fund 资金应用
Ne!0 `^`~ application to release as liquidator and to destruct the books of accounts and documents
6}q8%[l| 申请免除清盘人职务及毁灭帐簿与文件
6ct'O**k*& appointed actuary 委任精算师
+mgm39 appointed auditor 委任核数师；委任审计师
Es7+bFvsE8 appointed trustee 委任的受托人
f!H~BMA+a appointer 委任人
w!GPPW( apportioned pro rata 按比例分摊
)qbjX{GZ7 apportionment 分配；分摊
-gq,^j5, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
L
lNd 97Z apportionment formula 分摊方程式
Tgf\f%,h apportionment of estate duty 遗产税的分摊
`l%)0)T appraisal 估价；评估
m|/q
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g`n5-D@3 appreciable impact 显着影响
Z?@oe-mz appreciable increase 可观增长
:gwM$2 vv appreciation 增值；升值
VKZZTFmV2) appreciation against other currencies 相对其他货币升值
vq? aFX9F appreciation of the exchange value of Hong Kong dollar 港元汇值上升
mFGiysM appreciation tax 增值税
CO<P$al appropriation 拨款；拨用；拨付
MS>QU @z7c appropriation account 拨款帐目
n7>L&?N#y# Appropriation Bill 拨款法案
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^yM`$5[ appropriation-in-aid system 补助拨款办法
{ S$]I)tV approved assets 核准资产
$ \9M6k' approved basket stock 认可一篮子证券
CogN1,GJ approved budget 核准预算
+N3f{-{"Yo approved charitable donation 认可慈善捐款
X~o6Xkg approved charitable institution 认可慈善机构
Rr% CP[bH approved currency 核准货币；认可货币
[$x&J6jF. approved estimates 核准预算
]-2Q0wTj approved estimates of expenditure 核准开支预算
ukInS:7 approved overseas insurer 核准海外保险人
l`mNOQ@}' approved overseas trust company 核准海外信托公司
8Ry%HV9VE approved pooled investment fund 核准汇集投资基金
EE,57( approved provident fund scheme 认可公积金计划
$~h\`vF& approved provision 核准拨款
Vw@?t(l > approved redeemable share 核准可赎回股份
gfPR3%EXs approved regional stock 认可地区性证券
'xG: v)( approved retirement scheme 认可退休金计划
%fF0<c^-U approved subordinated loan 核准附属贷款
eX 0due arbitrage 套戥；套汇；套利
A,u}p rwH arbitrageur 套戥者；套汇者
H,Y+n)5 arbitrary amount 临时款项
G+S MH`h arrangement 措施；安排；协定
# f e%E. arrears 欠款
^U8^P]{R| arrears of pay 欠付薪酬
M hwuh`v% arrears of revenue 逾期未收税款；逾期未收的帐项
z, f articles of association 组织章程；组织细则；组织章程细则
>[qoNy; Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
qhQeQ ascertainment of profit 确定利润
Zr#\>h 'c "Asia Clear" “亚洲结算系统”
S= ^kR [O" Asia Commercial Bank Ltd. 亚洲商业银行有限公司
?c6`p3p3L Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
" <=HmE-; Asian Development Fund [ADF] 亚洲发展基金
|jhu Asian dollar bond 亚洲美元债券
m\DI6O"u' Asian dollar market 亚洲美元市场
\Ctl(uj Asian dollar rate 亚洲美元利率
UXdnN;0 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
F, 39'<N[ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
rG t/ /6 asked price 沽盘；喊价；索价；卖方报价
6!|/(~ assessable income 应评税入息
71I: P|.> assessable loss 应评税亏损
g.]S5( assessable profit 应评税利润
U=vh_NHj assessable value 应评税值
G@=H='
:~ assessed profit 估定利润
3[UB3F 4K assessed value 经评估价值
N ,0&xg3 assessment 评税；评定；估价；评税单
,| Zkpn8 assessment number 评税编号；估价编号
|ZmWhkOX assessment of additional tax 补加税评税
;) (F4 assessment of performance 业绩评估；实绩评价
ej;\a :JL Assessor 评税主任
1${rQ9FIF asset price bubbles 资产价格泡沫
.dQEr~f #} asset-backed securities 具资产保证的证券
ZDl6 F` assets accretion 资产增值
p| &9#?t4A assets and liabilities 资产与负债
Er !s\(h assets betterment statement 资产递增表；资产改进表
Rch?@O# J assets lending 实物放款；有抵押贷款
_9 B ^@~ assets of the company passing on the death 死者去世时转移的公司资产
JO =kfWW assets pledged as security for liabilities 用作负债抵押的资产
$%"?0S assets portfolio 资产投资组合
2t 3DQ assets price 资产价格
( kFg2kG assets quality 资产质素
{+ N7o7 assets realization 资产变现
WW[G ne assets refinancing arrangement 资产再集资安排
)d =8)9B assets securitization 资产证券化
@\}w8 assets situated outside Hong Kong 在香港以外地方的资产
T:|PSJc0 assets stripping 削减资产；拆卖资产
RK\$ >KFE assets value 资产值
&~&n Jr assignee 承让人
?(2^lH~6h assignment 转让；转让书；转让契
Q G8X{' assignment of interest 权益转让
*,y .%`o assignment of letters patent and trade mark 专利证书及商标转让
7@u:F?c assignment of property 物业转让；物业转让书
8Ben}j)H assignment right 转让权
=P)H3|AdIm assignor 转让人
a b w7{%2 associate 有联系的人；有关连人士；相联者；合伙人；联系人
AD0pmD Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Og E<b w associate member 附属会员
L; (J6p]h associated body corporate 相联法人团体
b!gvvg< associated company 相联公司；联属公司
g7g ^iLU associated corporation 相联法团
w\{oOlE Association of Chartered Certified Accountants [ACCA] [United Kingdom]
56l1&hp8In 公认会计师公会〔英国〕
Nz AMX+L Association of Futures Exchange Brokers 香港期货经纪协会
VPI;{0kh Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^E}};CsT association of underwriters 承保人组织
LmjzH@3 assumption of control 接管
1
[D,Mu%E assurance 担保；保险；转易；转易书
1@6FV x assurance of interest 权益的转易
6U?z at 19XX price 按一九ＸＸ年价格计算
grbUR)f<?- at a discount 按赔价计算；按贴水价格计算；打折扣
?_BK(kL_ at a premium 按溢价计算；按升水价格计算
yRtxh_wr9 at call 通知付款；按通知
6Sr}I, DG at constant market price 按固定市价计算
cwC-)#R'] at constant price 按固定价格计算
WcZck{ehd at cost 按成本计算
o >?#$~XNv at current market price 按当时市价计算；按现时市价计算
xwe^_7 at current price 按当时价格计算；按现时价格计算
b.lK0 Xo at factor cost 按要素成本计算；按生产要素成本计算
mZ! 1Vh at money-of-the-day price 按付款当日价格计算
M_ii at or better 按指定或较佳价位〔买卖指令〕
4PDxmH]y at par 按面值计算；平价
-j"]1JLQ at sight 见票即付
r{
}&* Y at the close 按收市盘
%DIZgPd\ at the opening 按开市盘
jFPD SR5 attestation 见证；见证条款
"inXHxqu/J at-the-money option 平价期权
:+Okv$v 4 attorney 受权人；受托代表人
k:sFI @g attornment 新拥有人承认书
(N/KP+J$n attributable profit 可归属利润
o3kVcX^ attributable share value 可归属股份价值
e>~7 RN Auckland Stock Exchange 奥克兰证券交易所
P uodsd auction 拍卖
@p$$BUb auctioneer 拍卖商
v#`7,:: audit 审计；核数
n04lTME Audit Commission 审计署
A.> L>uR Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
fXfO9{E 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〕
l6z}D; 4 audit review 帐目审查
{wy#HYhv Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
\`N<0COP audited account 审计帐目；经审计的帐目
bMDj+i audited annual account 经审计的周年帐目
Xm I63W* audited balance sheet 经审计的资产负债表
Y2 QX9RN auditor 核数师；核数主任；审计师
Unc_e auditor's certificate 核数师证明书；审计师证明书
`p\@b~GM auditor's report 核数师报告；审计师报告
Lq cHsUFj Aussie bond 澳元债券
riz[ AAB austerity budget 紧缩预算
d%w#a3( Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
aA3KJa Australia All Ordinaries Index 澳洲所有普通股票指数
C' oNGOEd Australian Dollar [AUD] 澳元
, 3p$Z Australian Options Market 澳大利亚期权市场
y~ -dQ7r Australian Securities Commission 澳洲证券事务监察委员会
h&O8e;S# Australian Society of Certified Practising Accountants 澳洲执业会计师公会
<o:|0=Sw b Australian Stock Exchange 澳大利亚证券交易所
n7*.zI]%& Austrian Schilling [ATS] 奥地利先令
OHy BNJ authentication 认证；鉴证
OK \F authority to purchase 委托购买证；委购书
'pQ\ BH authorization 认可；核准；授权；授权书
wD|I^y; authorization by direction 指示授权
=lG/A[66 authorization by instruction 指令授权
{(j1#9 +9 authorization by warrant 令状授权
,[{Z_co authorization of unit trust 单位信托的认可
FdFN4{<QZ authorized agent 指定代理人
|xX>AMZc)D authorized capital 法定资本
Jh!'" 7 authorized clerk 出市员
zM+eb| >cr authorized dealer 认可交易商
+#=l{_Z,ZJ authorized financial institution 认可财务机构
$Q'S8TU authorized fund 认可基金
p|,3X*-ynx authorized fund house 获授权的基金公司；认可基金公司
N&K`bmtD authorized institution 认可机构
w$%1j+%& authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Ks_B%d authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
7'1 +i authorized insurer 获授权保险人；获认可承保人
jt,dr3|/n authorized investment 特准投资项目
X \
bXat+ authorized person 获授权人
Uk@'[_1z authorized representative 获授权代表
} <KQ + authorized share capital 法定股本
F* h\ #? automated quotation system 自动报价系统
9? L,DThQ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
2SHS!6:Rl 自动交易系统〔香港期货交易所有限公司〕
Y24H`
s1u/ automatic adjustment mechanism 自动调整机制
OS 7^S1r- automatic adjustment system 自动调整系统
E
whCX'Vaj Automatic Clearing House 自动票据交换所
+% : /!T@@ automatic exchange rates accumulation system 自动化汇率累集系统
6-!U\R2Z> Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Z(0sMOaX automatic teller machine [ATM] 自动柜员机
G iGXV @dq autopay 自动转帐
X^c 2 available assets 可用资产
(>usa|| available fiscal reserve 现存财政储备
^j>w<ljzz available profit 可用利润
TeXt'G=M Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
o b,%); m average 平均；平均数；海损
2ms@CQy(00 average basic salary 平均基本薪金
zc#$hIi average consumer expenditure 平均消费开支；一般消费开支
DSX.84 average cost 平均成本
Iy JHKDFk average cost of land production 增辟土地平均成本
nlsif average daily turnover 平均每日成交额
~]Lk QQ' average daily wage rate 平均每日工资率
8\])p sb9 average expenditure pattern 平均开支模式
&8R !`u h1 average growth rate 平均增长率
:,[=g$CT: average net fixed assets 固定资产平均净值
d]!`II average of relatives 相对价格平均数
Kg>ehn4S@ average price 平均价格
6Qh@lro;y average propensity to consume 平均消费倾向；一般消费倾向
U,e'vS{ average propensity to save 平均储蓄倾向；一般储蓄倾向
_dk/SWb) average rate 平均率
iB0#Z_ average revenue 平均收入；平均收益
M*n@djL$\~ average stock 平均库存；平均存货
_&xi})E^O] average yearly rent 平均年租
lU&[){ avoidance of double taxation 避免双重课税
KYN{Dh]- } avoidance of tax 避税
