A:
F]S exP4:A A share Ａ股；甲类股份
jw# 'f% * abatement of tax 减税；减扣免税额
Wi hOGdUS6 ABN AMRO Bank N.V. 荷兰银行
u`K+0^)T` above-the-line expenditure 线上项目支出；经常预算支出
c?b?x
6 2 above-the-line receipt 线上项目收入；经常预算收入
,Ea.t s> ABSA Asia Limited 南非联合亚洲有限公司
Vx-H W;, absolute change 绝对数值变更
luLm:NWUM absolute expenditure 实际开支
Cl4y9 | absolute guideline figure 绝对准则数字
,GZ(>| absolute interest 绝对权益
op&, & absolute order of discharge 绝对破产解除令
3"!2C,3c# absolute profit margin 绝对利润幅度
b
3D:w{l absolute value 实值；绝对值
&l{y EWA}g absolutely vested interest 绝对既得权益
@T]gw J absorbed cost 已吸收成本；已分摊成本
~F>oNbJIv absorption 吸收；分摊；合并
uoaF(F- absorption rate 吸收率；摊配率；分摊率
k/!Vv#8 ACB Finance Limited 亚洲商业财务有限公司
xg\M9&J acceptable form of reciprocity 合理的互惠条件
9v<BO$
,a acceptable rate 适当利率；适当汇率
mmr>"`5. acceptance agreement 承兑协议
pRPz1J$58 acceptance for honour 参加承兑
D0lgKQ acceptor 承兑人；接受人；受票人
/DQoM@X acceptor for honour 参加承兑人
)/Ee#)z* accident insurance 意外保险
6@ ToPbj4 Accident Insurance Association of Hong Kong 香港意外保险公会
PG&@.KY accident insurance scheme 意外保险计划
eaYQyMv@ accident year basis 意外年度基准
! Hdg
$, accommodation 通融；贷款
&>*f J accommodation bill 通融票据；空头票据
&]16Hb~ accommodation party 汇票代发人
.v/s9 'lB account balance 帐户余额；帐户结余
V78QV3 account book 帐簿
~BD Vm Qa account collected in advance 预收款项
lRZt)) 3 account current book 往来帐簿
jF_K *:gQ account of after-acquired property 事后取得的财产报告
azS"*#r6} account of defaulter 拖欠帐目
;ZFn~!V account payable 应付帐款
VbKky1a@ account payee only [A/C payee only] 只可转帐；存入收款人帐户
=5[}&W account receivable 应收帐款
N &-d8[~ account receivable report 应收帐款报表
d Am( uJ account statement 结单；帐单；会计财务报表
m%qah>11 account title 帐户名称；会计科目
CJ
{?9z@$. accountant's report 会计师报告
] +
XgH #I Accountant's Report Rules 会计师报告规则
TStu)6%` accounting and auditing procedure 会计与审计程序；会计与核数程序
R1&(VK { Accounting Arrangements 《会计安排》
UpN:F
accounting basis 会计基础
[ 3]!*Cd accounting by Official Receiver 破产管理署署长呈交的帐目
\2L%%M Accounting Circular 《会计通告》
g(;t,Vy,I accounting class 会计类别
BN |+2D+S accounting date 记帐日期；会计结算日期
c03A_2% accounting for money 款项核算
"m3u}!`3 Accounting Officer 会计主任
!D7/Ja accounting period 会计报告期；会计期
`Ft.Rwj2:m accounting policy 会计政策；会计方针
8N'`kd~6[ accounting practice 会计惯例
D""d-oI [ accounting principle 会计准则
0>)('Kv accounting record 会计记录
oi::/W|A+ accounting report 会计报告
6HCP1`gg Accounting Services Branch [Treasury] 会计事务部〔库务署〕
"6gu6 f Accounting Society of China 中国会计学会
: N> 5{ accounting statement 会计报表
K9m L1 [B accounting system 会计制度；会计系统
E;@` { v accounting transaction 会计事项；帐务交易
Y(m/E.h.~ accounting treatment 会计处理
:cnH@: accounting year 会计年度
zEl@jK,{$ accretion 增值；添加
sG%Q?&- accrual 应计项目；应累算数目
ullq}} accrual basis 应计制；权责发生制
Aq^ 1(-g accrual basis accounting 应计制会计；权责发生制会计
{[m %1O1 accrue 应累算；应计
D`o* OlU accrued benefit 应累算利益
#c5G"^)z accrued charges 应计费用
=4RnXZ[P0 accrued cumulative preference share dividend 应累算的累积优先股股息
N>z_uPy{A accrued expenses 应累算费用
5)wz `OS accrued interest payable 应付利息；应计未付利息
j,K]T J accrued interest receivable 应收利息；应计未收利息
9*h? g+\ accrued right 累算权益
+?),BRCce accruing profit 应累算的利润
fLa 7d?4 accumulated fiscal reserve 累积财政储备
u.ffZ]\7l accumulated profit 累积利润；滚存溢利
yEJ}!/ accumulated reserve 累积储备
L%# #U'e3 accumulation of surplus income 累积收益盈余
ZxlQyr`~a( acquired assets 既得资产
VC:.ya|Z acquisition 收购；购置；取得
| 2,u!{ acquisition cost 购置成本
w^s|YF=c acquisition expenses 购置费用
@/ @#,+ acquisition of 100% interest 收购全部股权
02g}}{be8 acquisition of control 取得控制权
,]gYy00w0s acquisition of fixed assets 购置固定资产
g)u
~GA*= acquisition of shell “买壳”
qgbp-A!2zF acquisition price 收购价
{9q~bt act of God 天灾
~e~iCyW;S acting partner 执事合伙人
^vS+xq|4" active market 买卖活跃的市场；交投畅旺的市场；旺市
YDE;mIW active partner 积极参与的合伙人
nsQx\Tnhx active trading 交投活跃
7E*d>:5I actual circulation 实际流通
e| Rd# actual cost 实际成本
p^_2]%,QeM actual expenditure 实际开支；实际支出
~L)9XK^15 actual income 实际入息；实际收入；实际收益
rH "& actual market 现货市场
)R.y>Ucb0 actual price 现货价；实际价格
P!q! +g actual profit 实际利润
*~~ >? actual quotation 实盘；实际价位；实际报价
~1jSz- s actual year basis 按实际年度计算
;^za/h>r actuals 实货
6," 86 actuarial investigation 精算调查
^ "WrE(3 actuarial principle 精算原则
B~K@o.% actuarial report 精算师报告
tu8n1W Actuarial Society of Hong Kong 香港精算学会
atR WK sY< actuarial valuation 精算师估值
?s /]k#H actuary 精算师
zRSIJ!A~ ad referendum agreement 暂定协议；有待覆核的协定
` 1aEV#; ad valorem duty 从价税；按值征税
{ XAm3's ad valorem duty system 从价税制
T{-<G13 ad valorem fee 从价费
H/n3il_-I ad valorem tariff 从价关税
*Y8nea^$ additional allowance 额外免税额
c `C
/U7j additional amount for unexpired risk 未过期风险的额外款额
?.Z4GWyXa additional assessable profit 补加应评税利润
y ,e# e` additional assessment 补加评税
.21[3.bp/q additional commitment 额外承担
{}!`v% z additional commitment vote 额外承担拨款
Y TP6m9hA+ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
V`Ve__5; additional dependent parent allowance 供养父母额外免税额
xV@/z5Tq additional provision 额外拨款
EF1aw2 additional stamp duty 附加印花税
y^ pzqv additional tax 补加税罚款；补加税款
O]&DDzo Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
hZ6CiEJB adjudged bankrupt 被裁定破产
OtK=UtVI adjudicated bankrupt 裁定破产人
8 0=6B adjudication fee 裁定费；评定印花税额手续费；评估契据费
Z<+Ipj& adjudication of bankruptcy 裁定破产；宣告破产
5R"My^G adjudication of insolvency 裁定无力偿还债务
P(B:tg adjusted actual 经调整的实数；调整后的实数
Ovu!G
q adjusted current assets 经调整的流动资产；调整后的流动资产
t<~$?tuZ adjusted figure 经调整的数字；调整后的数额
0G@sj7)] adjusted liabilities 经调整的负债；调整后的负债
kex4U6&OQB adjusted loss 经调整的亏损；调整后的亏损
^W}(]jL adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
;.*n77Y adjusted profit 经调整的利润；调整后的利润
L9L!V"So1k adjusted surplus 经调整的盈余额；调整后的盈余额
.[YM0dt adjusted value 经调整的价值；调整后的价值
<*I%U] adjustment 调整；修订；理算〔保险〕
}?^V9K- adjustment centre 调剂中心
\Eqxmo adjustment lag 调整过程的时间差距；调整时差
hbfTv;=z adjustment mechanism 调整机制
yn &+ >{ adjustment of loss 亏损调整
v 809/c* adjustment process 调整过程；调整程序
R Ptc \4 adjustment range 调整幅度
dk}T&qZ~p administered exchange rate 受管制汇率
a
W 1y0 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
X'BFR]cm administration expenses 行政费用
mWhQds6 administration fee 手续费；行政费
@&H Tt administration in bankruptcy 破产管理
yffg_^fR administration order 遗产管理令
B5FRe'UC administrator 管理人；遗产管理人
.v<Q -P\8/ administrator of the estate 遗产管理人
i n}N[ admission of debt 债项承认书
DK-V3}`q} admission of proof 接纳债权证明
3e Owy~ advance 放贷款项；垫付款项；预支款项；预付款项
-44{b<:D advance account 暂支帐目；预付款帐户
b=Rw=K.
advance compensation 预付补偿金
zB,Vi-)vH advance from shareholder 股东垫款
P[E:=p advance pending reimbursement 预支以待日后付还
`| 9NxF+ advanced economy 先进经济体系
btb$C advancement 预付；预付财产
@D:$~4ks advances warrant 垫款令
.&|Ivz6 advancing 贷出
RZKdh}B?\ adverse balance 逆差
vR;?~^{*s adverse exchange 逆汇
AHa% ?wb advertisement addressed to shareholders 在报章刊登的致股东通告
Y`sec Ug advice for collection 托收通知书
)83UF
r4kP advice of drawing 提款通知书；汇票通知书
fV}: eEo|Y advice of payment 付款通知
w4 R!aWLd Advisory Committee [Securities and Futures Commission]
6I5,PB 谘询委员会〔证券及期货事务监察委员会〕
2. xA' \M Advisory Committee on Diversification 经济多元化谘询委员会
N*vBu ` affidavit 誓章；遗产申报誓章
]f %yeD affidavit of no receipt 述明无收款的誓章
^T^l3B[ affiliate 联号；联营公司；附属公司
`>.^/SGu>? affiliated company 附属公司；联号；联营公司
"4`i]vy8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
xK7x AO affordability 负担能力
k PuY[~i% African Development Bank [AfDB] 非洲开发银行
m {dXN= after-acquired property 事后取得的财产
QJeL&mf after-hours dealing 市后交易
?vnO@Bb/ a after-tax profit 税后盈利；税后利润；税后溢利
8X S_I{}? agency agreement 代理协议
nTy8:k '] agency expenses 代理机构的开支
@e`%' agency fee 代理费
SVJL|S 3k Agency Law 《代理法》
{Kbb4%P+h agent 代理人；承销人
4Lg!54P8 agent of company 公司代理人
>#9 f { agent's fee 代理人费；经纪费
QQ*` tmy aggregate 总计；总数；总体数字
{~L{FG)O aggregate amount 总款额；总额
@ PboT1 aggregate assets and liabilities 总体资产与负债
eUY/H1 aggregate at constant price 按固定价格计算的总体数字
5mtsN# aggregate demand 总需求
N9 SC \ aggregate gross position 总持仓量
Wqy \yS [ aggregate limit 总限额
<`PW4zSI aggregate of salaries tax 合计薪俸税
[osI Q!u;: aggregate performance 总体表现；总体业绩
jV}tjwq aggregate supply 总体供应
>EacXPt-O aggregate surplus 总盈余
4lVvs(W? aggregate total 整体总额
9 a $\l2 aggregate value 总值；合计价值
ApT8;F B aggregated basis 合计基准
z (o zMH aggregated net chargeable income 合计应课税入息实额
%z9lCTmy aggregation 合并计算；合计；总和
fV "gL(7 aggregation of incomes of husband and wife 夫妇入息合并计算
)o=ip m[ aggregation of property 财产的总和
ekR/X agio 差价；贴水
uG\ @e'pr 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》
?W27
h Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Ad :}i9-x 《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》
iNlY\67sW Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
c[E " 《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(eC|:w[z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
y
E; n. L 《香港政府和大韩民国政府关于相互促进和保护投资协定》
g"KH~bN agreement for a settlement 授产协议
N I*x):bx agreement for assignment 转让协议
5s7C; + agreement for sale 售卖协议；买卖协议
?z[k.l+6w agreement for sale and purchase 买卖协议
G`D~OI agreement for the payment of interest 支付利息协议
WDF;`o*3 agreement for the repayment of money 还款协议
KUE}^/%z agreement of reinsurance 再保险协议
#Wf9` Agricultural Bank of China 中国农业银行
\]Nt-3|`0 air passenger departure tax 飞机乘客离境税
f[XsnN2 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
q r<+@Q airport tax 机场税
'gaa@ !bg alcohol duty 酒精税
m 4m,-}KNi alienation 让与；让渡；转让
*"HA=-Z; alimony 生活费；赡养费
=[
+)T[ All Ordinaries Index [AOI] 所有普通股指数
N!Q~?/!d all risks 全险；综合险
QnZ7e#@UP All Sales Record for Stock Market 《股票市场成交报告》
&tjv.t Allied Capital Resources Limited 新联财务有限公司
|<aF)S 4 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Cq ra\ allocation letter 拨款信件
9 aa cW allocation of fund 分配款项；预留款项
+ lNAog allocation of profit 利润分配；溢利分配
[
U`}) allocation warrant 拨款令
w vnuE<o8 allotment 分配；配股
4e!> A allotment notice 股份配售通知；配股通知
>hFg,5 _l3 allotment of shares 股份分配
l`b%imX
allowable 可获宽免；免税的
u,88 V@^ allowable business loss 可扣除的营业亏损
I;5:jT ` allowable expenses 可扣税的支出
*?`<Ea allowance 免税额；津贴；备抵；准备金
b]o Px8*' allowance for debts 债项的免税额
3;F+.{Icc allowance for depreciation by wear and tear 耗损折旧免税额
@&F\ M} allowance for funeral expenses 殡殓费的免税额
(oG-h"^/ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
gwQk
M4 allowance for repairs and outgoings 修葺及支出方面的免税额
=
a54 allowance to debtor 给债务人的津贴
|EpL~ G_ alteration of capital 资本更改
U8]BhJr$ Q alternate trustee 候补受托人
&f"kWOe$X amalgamation 合并
R]xXG0 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
-udKGrT+ ambit of charges 征税范围；收费范围
VUbg{Rb) amended valuation 经修订的估值
6< `tb)_2~ American Commodities Exchange 美国商品交易所
wF.S ,| American Express Bank Limited 美国运通银行
})TXX7[h American Stock Exchange 美国证券交易所
:OC(93d)0 amortization 摊销
>=VtL4K^ amount due from banks 存放银行同业的款项
H vezi>M amount due from banks abroad 存放海外银行同业的款项
92pl#Igt amount due from holding companies 控股公司欠款
i4g99Kvl amount due from local banks 存放本港银行同业的款项
Dxx`<=&g amount due to banks 银行同业的存款
&"/IV$H amount due to banks abroad 海外银行同业的存款
5a^b{=#Y amount due to holding companies 控股公司存款
z'r B_l amount due to local banks 本港银行同业的存款
>< r \ 5` amount due to outport banks 外埠银行同业的存款
+} -Ecr amount for note issue 发行纸币的款额
iO2%$Jw9\ amount of bond 担保契据的款额
slRD / amount of consideration 代价款额
w.0 :#4 amount of contribution 供款数额
QBwgI>zfS" amount of indebtedness 负债款额
=zX A0% amount of principal of the loan 贷款本金额
-A3>+G3[ amount of rates chargeable 应征差饷数额
meM61ue_2 amount of share capital 股本额
sncc DuS amount of sums assured 承保款额
|.;LI= CT amount of variation 变动幅度
uHu ( amount of vote 拨款数额
1(*Pa amount payable 应付款额
5IfyD ]< amount receivable 应收款额
ry[NR$L/m Amsterdam Stock Exchange 阿姆斯特丹证券交易所
n>##,o|Vr# analysis 分析
E2 xcd#ZD ancillary risk 附属风险
`xm4?6 annual account 周年帐目；周年帐目报表；年度决算；年结
+:D90p$e annual accounting date 年结日期
|d0,54! annual allowance 每年免税额；年积金；年度津贴；年津
Ua](o H annual balance 年度余额
O%R*1
P9 annual disposable income 每年可动用收入
C?h`i ^ >2 annual estimates 周年预算
0//B+.# annual fee 年费
7]&ouT annual general meeting 周年大会
#5a'Z+ annual growth rate 年增率；每年增长率
}ki}J >j|f annual long-term supplement 长期个案每年补助金
#'2CST annual pensionable emolument 可供计算退休金的年薪
/N?vVp annual report 年报
r1o_i;rg Annual Report on the Consumer Price Index 《消费物价指数年报》
-0R ;C` (! annual return 周年报表；周年申报表；每年报税表格
1p]Z9$Y Annual Return Rules 《周年报表规则》
LjOHlT' annual review of consumer prices 每年消费物价回顾
Dw-i!dq annual roll-forward basis 逐年延展方式
WUesTA> annual salary 年薪
FY(C<fDRo{ annual statement 年度报表；年度决算表
wEp*j+Mmce 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
(}:n#|,{M annuitant 年金受益人
NIasce e annuity 年金
7x ?2(( annuity contract 年金合约
g-cC&)0Q annuity on human life 人寿年金
<z+b88D antecedent debt 先前的债项
$GcVI ;a ante-dated cheque 倒填日期支票
,*} 5xpX anticipated expenditure 预期开支
eKj'[2G@/ anticipated net profit 预期纯利
( 8}'JvSu anticipated revenue 预期收入
TA~ YCj$ anti-inflation measure 反通货膨胀措施
\XI9 +::% anti-inflationary stance 反通货膨胀立场
.gS
x`|! apparent deficit 表面赤字
|m5 E%E apparent financial solvency 表面偿债能力
SSh=r apparent partner 表面合伙人
!` VC4o application for personal assessment 个人入息课税申请书
tm[e?+Iq application of fund 资金应用
vxrRkOU1 application to release as liquidator and to destruct the books of accounts and documents
~BJ~]~0P` 申请免除清盘人职务及毁灭帐簿与文件
_s> ZY0 appointed actuary 委任精算师
@T6 Z3Zj} appointed auditor 委任核数师；委任审计师
4EB&Zmg[K appointed trustee 委任的受托人
1FO T appointer 委任人
zLa3Q\T apportioned pro rata 按比例分摊
Zagj1 OV| apportionment 分配；分摊
".=LzjE<gv Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
_=\=oC apportionment formula 分摊方程式
Y=- ILN(" apportionment of estate duty 遗产税的分摊
:1O1I2 L0 appraisal 估价；评估
QV@NA@;XZ appreciable growth 可观增长
D]UqM<0Rz appreciable impact 显着影响
]XAJ|[]sj* appreciable increase 可观增长
k5=VH5{S appreciation 增值；升值
4\6-sL?rW appreciation against other currencies 相对其他货币升值
aYyUe> appreciation of the exchange value of Hong Kong dollar 港元汇值上升
t=;84lA appreciation tax 增值税
d*A(L5;@ appropriation 拨款；拨用；拨付
1p[Z` m*9 appropriation account 拨款帐目
%488" Appropriation Bill 拨款法案
+z2 +z appropriation-in-aid system 补助拨款办法
^ld ?v approved assets 核准资产
/ W,K% s] approved basket stock 认可一篮子证券
H%*< t} approved budget 核准预算
f zVU 9BU approved charitable donation 认可慈善捐款
v\UwL-4[ approved charitable institution 认可慈善机构
p`i_s(u approved currency 核准货币；认可货币
kK]^q|vb6 approved estimates 核准预算
4p %=8G| approved estimates of expenditure 核准开支预算
D3>;X= 1 approved overseas insurer 核准海外保险人
WLTraB[? approved overseas trust company 核准海外信托公司
B: pIzCP approved pooled investment fund 核准汇集投资基金
RNJUA^{ approved provident fund scheme 认可公积金计划
y<<:6OBj approved provision 核准拨款
_H41qKS{Ul approved redeemable share 核准可赎回股份
+gQn, HX approved regional stock 认可地区性证券
0uf'6<f R approved retirement scheme 认可退休金计划
= 7Wr approved subordinated loan 核准附属贷款
2eOde(K+ arbitrage 套戥；套汇；套利
{[&_)AW6m% arbitrageur 套戥者；套汇者
"F*'UfOwrZ arbitrary amount 临时款项
Kv M}g2" arrangement 措施；安排；协定
;'B\l@U\ arrears 欠款
'~1uJ0H arrears of pay 欠付薪酬
osJ;"B36 arrears of revenue 逾期未收税款；逾期未收的帐项
#\[((y:q articles of association 组织章程；组织细则；组织章程细则
oM@X)6P_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
5 Y4 i| R ascertainment of profit 确定利润
WaV P+Ap "Asia Clear" “亚洲结算系统”
l1|z;
$_z Asia Commercial Bank Ltd. 亚洲商业银行有限公司
qGE? [\t[6 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
m,~
@1 Asian Development Fund [ADF] 亚洲发展基金
mv1_vF: Asian dollar bond 亚洲美元债券
95,{40; X7 Asian dollar market 亚洲美元市场
K,>D%mJ Asian dollar rate 亚洲美元利率
X:*Ut3" Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
DO!?]" Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.Jt&6N asked price 沽盘；喊价；索价；卖方报价
7DU"QeLeb assessable income 应评税入息
9M)N2+hkZ assessable loss 应评税亏损
+M+h t assessable profit 应评税利润
GHMoT assessable value 应评税值
FuZ7xM, assessed profit 估定利润
.Q pqbp 8 assessed value 经评估价值
y s5b34JN assessment 评税；评定；估价；评税单
Q1G?e, Q assessment number 评税编号；估价编号
N {]|!# assessment of additional tax 补加税评税
D3LW 49
assessment of performance 业绩评估；实绩评价
<uugT9By Assessor 评税主任
$lj1924?^ asset price bubbles 资产价格泡沫
QY<{S&k9 asset-backed securities 具资产保证的证券
.TN9N assets accretion 资产增值
hCX}* assets and liabilities 资产与负债
PNSZ
j# assets betterment statement 资产递增表；资产改进表
U!"+~d) assets lending 实物放款；有抵押贷款
$ vS`w4Y assets of the company passing on the death 死者去世时转移的公司资产
H1PW/AW assets pledged as security for liabilities 用作负债抵押的资产
#'Q_eBX assets portfolio 资产投资组合
x}G["ZU}v] assets price 资产价格
%Dg]n 4f assets quality 资产质素
dkuB{C, assets realization 资产变现
:^DuB_ assets refinancing arrangement 资产再集资安排
{ 89F* assets securitization 资产证券化
2\ /(!n assets situated outside Hong Kong 在香港以外地方的资产
bJD2c\qoc assets stripping 削减资产；拆卖资产
=GpO }t "> assets value 资产值
c <[?Z7y assignee 承让人
<_@ S@t) assignment 转让；转让书；转让契
.(tga&] assignment of interest 权益转让
%,rUN+vW assignment of letters patent and trade mark 专利证书及商标转让
! 2WRxM assignment of property 物业转让；物业转让书
YCwfrz assignment right 转让权
L$7
NT}L assignor 转让人
-r_ /b associate 有联系的人；有关连人士；相联者；合伙人；联系人
U:eahK Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
w !7f* associate member 附属会员
3 tMFJ ;*` associated body corporate 相联法人团体
e2Sudd=' G associated company 相联公司；联属公司
* <2+tI associated corporation 相联法团
(!Q^.C_m Association of Chartered Certified Accountants [ACCA] [United Kingdom]
:qi"I;=6 公认会计师公会〔英国〕
y; Up@.IG Association of Futures Exchange Brokers 香港期货经纪协会
)p7WU?&I Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
2H8,&lY.p association of underwriters 承保人组织
y&NO[ assumption of control 接管
N3Ub|$}q assurance 担保；保险；转易；转易书
h_4o4 # assurance of interest 权益的转易
2HBYReQ at 19XX price 按一九ＸＸ年价格计算
'{ j.5~4y at a discount 按赔价计算；按贴水价格计算；打折扣
+(VHnxNQs at a premium 按溢价计算；按升水价格计算
( Kh<qAP_n at call 通知付款；按通知
s5>=! yX at constant market price 按固定市价计算
89:Y s= at constant price 按固定价格计算
5QU7!jb I at cost 按成本计算
NrVrR80Y at current market price 按当时市价计算；按现时市价计算
X62h7?'Pd at current price 按当时价格计算；按现时价格计算
yzt6 at factor cost 按要素成本计算；按生产要素成本计算
c6 cGl]FL at money-of-the-day price 按付款当日价格计算
4(MZ*6G]? at or better 按指定或较佳价位〔买卖指令〕
Sc;WraEn2 at par 按面值计算；平价
l9XK;0R9 at sight 见票即付
]?tsYXU j at the close 按收市盘
HONrt|c at the opening 按开市盘
.WA( X5 attestation 见证；见证条款
i g^9lM' at-the-money option 平价期权
|D%i3@P&ZR attorney 受权人；受托代表人
r'M|mQ$s> attornment 新拥有人承认书
L)JpMf0 attributable profit 可归属利润
IC>OxYg* attributable share value 可归属股份价值
L3P _ Auckland Stock Exchange 奥克兰证券交易所
~?8B~l^ auction 拍卖
09`5< 9/ auctioneer 拍卖商
WK]SHi HD audit 审计；核数
<#JJS}TLk Audit Commission 审计署
\"c;MK{ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
1SeDrzLA 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〕
-Y%#z'^- audit review 帐目审查
@ 'rk[S}A Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
e& ?o audited account 审计帐目；经审计的帐目
,# rl" audited annual account 经审计的周年帐目
Se qnO. \ audited balance sheet 经审计的资产负债表
^ Afq)26D auditor 核数师；核数主任；审计师
' x
B BQP auditor's certificate 核数师证明书；审计师证明书
z-K?Ak B1 auditor's report 核数师报告；审计师报告
u&1n~ t` Aussie bond 澳元债券
~aa`Y0Ws], austerity budget 紧缩预算
5F cKY_ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Gd1%6}<~ Australia All Ordinaries Index 澳洲所有普通股票指数
g
nJe!E Australian Dollar [AUD] 澳元
nJ |O,*`O Australian Options Market 澳大利亚期权市场
t<sg8U. Australian Securities Commission 澳洲证券事务监察委员会
"knSc0 ,u Australian Society of Certified Practising Accountants 澳洲执业会计师公会
w35r\x + Australian Stock Exchange 澳大利亚证券交易所
c%w@-n` Austrian Schilling [ATS] 奥地利先令
U8kH'OD authentication 认证；鉴证
LGZ5py=xb authority to purchase 委托购买证；委购书
C#[YDcp4 authorization 认可；核准；授权；授权书
)vO;=% GQ authorization by direction 指示授权
!fr /WxJ authorization by instruction 指令授权
m{Jo'*%8f authorization by warrant 令状授权
[4sI<aH authorization of unit trust 单位信托的认可
H[?~u+ authorized agent 指定代理人
Ps5UX6\ .m authorized capital 法定资本
zd AqGQfc authorized clerk 出市员
Z {RRhJ authorized dealer 认可交易商
4 F~e3 authorized financial institution 认可财务机构
q/ ~U[.C authorized fund 认可基金
^^QW< authorized fund house 获授权的基金公司；认可基金公司
[ ,)yc/{* authorized institution 认可机构
(qT_4b~ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
e|u|b authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Bt4
X authorized insurer 获授权保险人；获认可承保人
2GQ q(_ authorized investment 特准投资项目
YUd* \ _ authorized person 获授权人
Y\lu z`v authorized representative 获授权代表
p%
ESp& authorized share capital 法定股本
P]gksts9f. automated quotation system 自动报价系统
`'9Kj9} Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
tyFhp:ZB 自动交易系统〔香港期货交易所有限公司〕
ei'=%r8~ automatic adjustment mechanism 自动调整机制
Cr|v3Y#h' automatic adjustment system 自动调整系统
2)]C' Automatic Clearing House 自动票据交换所
2MwR jh_ automatic exchange rates accumulation system 自动化汇率累集系统
*f|9A/*B3 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
jV)!9+H# automatic teller machine [ATM] 自动柜员机
s.+2[R1HF autopay 自动转帐
hW pn~q available assets 可用资产
px5~D(N available fiscal reserve 现存财政储备
&RP!9{F< available profit 可用利润
d
(]t} Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
}n y ,Nl average 平均；平均数；海损
S@]7
average basic salary 平均基本薪金
<S I& e/ average consumer expenditure 平均消费开支；一般消费开支
^Cb7R/R3 average cost 平均成本
QA7SQ cd, average cost of land production 增辟土地平均成本
f2Frb
average daily turnover 平均每日成交额
,!_ average daily wage rate 平均每日工资率
s#om average expenditure pattern 平均开支模式
A3ad9?LR[R average growth rate 平均增长率
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?rJKr[` average net fixed assets 固定资产平均净值
R ro|P_ average of relatives 相对价格平均数
?Z%Ja_}8ma average price 平均价格
0L10GJ "( average propensity to consume 平均消费倾向；一般消费倾向
f%9EZ+OP average propensity to save 平均储蓄倾向；一般储蓄倾向
CBdS gHA3> average rate 平均率
HH+R47%* average revenue 平均收入；平均收益
6ae average stock 平均库存；平均存货
cC
w,b] average yearly rent 平均年租
dq~p]h~,H avoidance of double taxation 避免双重课税
k7P~*ll$ avoidance of tax 避税
