A:
vT; ~\,M A share Ａ股；甲类股份
;.I, R NM abatement of tax 减税；减扣免税额
Gq =i-I ABN AMRO Bank N.V. 荷兰银行
s0 /y> ok above-the-line expenditure 线上项目支出；经常预算支出
0NMmN_Lr above-the-line receipt 线上项目收入；经常预算收入
%mNd9 ]< ABSA Asia Limited 南非联合亚洲有限公司
bF c
% absolute change 绝对数值变更
Co^GsUJ absolute expenditure 实际开支
V]6CHE:BS absolute guideline figure 绝对准则数字
0}wmBSl absolute interest 绝对权益
+P|Z1a -jB absolute order of discharge 绝对破产解除令
(
P\oLr9 absolute profit margin 绝对利润幅度
qs3V2lvYw{ absolute value 实值；绝对值
O Y,iz absolutely vested interest 绝对既得权益
=@s {H + absorbed cost 已吸收成本；已分摊成本
]}d.h!`<) absorption 吸收；分摊；合并
HC>MCwx=r absorption rate 吸收率；摊配率；分摊率
I`S?2i2H ACB Finance Limited 亚洲商业财务有限公司
]^v*2!_( acceptable form of reciprocity 合理的互惠条件
XpT+xv1` ; acceptable rate 适当利率；适当汇率
2T3 b6 acceptance agreement 承兑协议
]?UK98uS\A acceptance for honour 参加承兑
n7iIY4gZ acceptor 承兑人；接受人；受票人
n|) JhXQ acceptor for honour 参加承兑人
a
n|bzG accident insurance 意外保险
!d{Ijs'T Accident Insurance Association of Hong Kong 香港意外保险公会
8~:s$~&r accident insurance scheme 意外保险计划
zTW)SX_O accident year basis 意外年度基准
w~J y,[@n accommodation 通融；贷款
IT f4PxF accommodation bill 通融票据；空头票据
L
/V;; accommodation party 汇票代发人
k'PN fx\K account balance 帐户余额；帐户结余
Ae^ Idz account book 帐簿
C>Cb account collected in advance 预收款项
;]Ko7M(4 account current book 往来帐簿
LHHDD\X account of after-acquired property 事后取得的财产报告
' qN"!\ account of defaulter 拖欠帐目
C$7 dmGjZ account payable 应付帐款
-(l/.yE{X account payee only [A/C payee only] 只可转帐；存入收款人帐户
{/q 4W; D account receivable 应收帐款
mE"},ksg account receivable report 应收帐款报表
xv~E wT) account statement 结单；帐单；会计财务报表
D0
,t,,L account title 帐户名称；会计科目
,xuA%CF-S accountant's report 会计师报告
MznMt2-u Accountant's Report Rules 会计师报告规则
ER)to<k accounting and auditing procedure 会计与审计程序；会计与核数程序
SEsLJ?Dv0 Accounting Arrangements 《会计安排》
Ztj~Q 9mu accounting basis 会计基础
xOBzT& accounting by Official Receiver 破产管理署署长呈交的帐目
),& tF_z: Accounting Circular 《会计通告》
< SvjvV accounting class 会计类别
w0Y V87 accounting date 记帐日期；会计结算日期
lWWy|r'il accounting for money 款项核算
8 CCA}lOG Accounting Officer 会计主任
y4`uU1= accounting period 会计报告期；会计期
n}toUqUnk\ accounting policy 会计政策；会计方针
|QxT "`rT
accounting practice 会计惯例
Pef$-3aP>E accounting principle 会计准则
7) accounting record 会计记录
FiW>kTM8 accounting report 会计报告
P"ATqQG%D Accounting Services Branch [Treasury] 会计事务部〔库务署〕
N9X`81)t Accounting Society of China 中国会计学会
z3(:a' accounting statement 会计报表
'o% .Q x accounting system 会计制度；会计系统
JmJNq$2 #c accounting transaction 会计事项；帐务交易
t+%tN^87: accounting treatment 会计处理
dBM> ;S;v accounting year 会计年度
i[rXs/] accretion 增值；添加
x'hUw* accrual 应计项目；应累算数目
P h/ !a6y accrual basis 应计制；权责发生制
i5G"@4( accrual basis accounting 应计制会计；权责发生制会计
L6IF0`M<,I accrue 应累算；应计
>do3*ko A accrued benefit 应累算利益
p!RyxB1.| accrued charges 应计费用
Z
Vj accrued cumulative preference share dividend 应累算的累积优先股股息
(5R_q.Wu accrued expenses 应累算费用
-:NFF' accrued interest payable 应付利息；应计未付利息
9#D?wR#J= accrued interest receivable 应收利息；应计未收利息
ZZ@1l accrued right 累算权益
rWnZ It" accruing profit 应累算的利润
+u ]L# ].; accumulated fiscal reserve 累积财政储备
GjG t'
m* accumulated profit 累积利润；滚存溢利
i.Jk(%c accumulated reserve 累积储备
9&7 $oI$!J accumulation of surplus income 累积收益盈余
N\Li / acquired assets 既得资产
~
$QNp#dq acquisition 收购；购置；取得
\o2cztl = acquisition cost 购置成本
/%9CR'%*c acquisition expenses 购置费用
o u*`~K|R acquisition of 100% interest 收购全部股权
\V/;i.ng acquisition of control 取得控制权
_7qGo7bpN acquisition of fixed assets 购置固定资产
h:l4:{A64 acquisition of shell “买壳”
3,4m|Z2) acquisition price 收购价
D8,V'n>L act of God 天灾
OZed+t= acting partner 执事合伙人
QH.zsqf( active market 买卖活跃的市场；交投畅旺的市场；旺市
`-QY<STTP9 active partner 积极参与的合伙人
, s .{R active trading 交投活跃
>+8Kl`2sw; actual circulation 实际流通
B9(e" cMm actual cost 实际成本
=%IBl]Z!" actual expenditure 实际开支；实际支出
) /_T`cN actual income 实际入息；实际收入；实际收益
'X@>U6s actual market 现货市场
w=MiJr#3^ actual price 现货价；实际价格
Sx|)GTJJ|- actual profit 实际利润
g9K7_T #W actual quotation 实盘；实际价位；实际报价
1j":j %9M actual year basis 按实际年度计算
Z;4pI@ u actuals 实货
`SH#t3
5, actuarial investigation 精算调查
k),!%6\( actuarial principle 精算原则
0X'2d actuarial report 精算师报告
Ja(>!8H>@ Actuarial Society of Hong Kong 香港精算学会
nL] -]n; actuarial valuation 精算师估值
dX8N7{"[ actuary 精算师
p z]T9ol~ ad referendum agreement 暂定协议；有待覆核的协定
_ J+p[=[L ad valorem duty 从价税；按值征税
~DJ >)pp ad valorem duty system 从价税制
B]-~hP ad valorem fee 从价费
7g a|4j3% ad valorem tariff 从价关税
`+>'18F additional allowance 额外免税额
WP b4L9< additional amount for unexpired risk 未过期风险的额外款额
0-!K@#$>= additional assessable profit 补加应评税利润
)QO"1#zg@c additional assessment 补加评税
]l.qp5eQ additional commitment 额外承担
Mc #w:UH[ additional commitment vote 额外承担拨款
4LfD {-_uW additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
zLB7'7oP additional dependent parent allowance 供养父母额外免税额
`*`@r o additional provision 额外拨款
B- `,h pp additional stamp duty 附加印花税
5 u=(zg additional tax 补加税罚款；补加税款
D:y j#&I Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
rnV\O L adjudged bankrupt 被裁定破产
$B 3<" adjudicated bankrupt 裁定破产人
9]DMHA@ adjudication fee 裁定费；评定印花税额手续费；评估契据费
D0 f.XWd adjudication of bankruptcy 裁定破产；宣告破产
j~ )GZV adjudication of insolvency 裁定无力偿还债务
@},25"x) adjusted actual 经调整的实数；调整后的实数
6 zGM[2 adjusted current assets 经调整的流动资产；调整后的流动资产
-/O_wqm# adjusted figure 经调整的数字；调整后的数额
q4~w
D adjusted liabilities 经调整的负债；调整后的负债
)zR(e>VX adjusted loss 经调整的亏损；调整后的亏损
rh6gB]X]3: 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
gq^j-!Q)Q< adjusted profit 经调整的利润；调整后的利润
"Y>
#=>8 adjusted surplus 经调整的盈余额；调整后的盈余额
{H5a.+-(bE adjusted value 经调整的价值；调整后的价值
$z>L $,c> adjustment 调整；修订；理算〔保险〕
E W {vF| adjustment centre 调剂中心
&`RD5uml adjustment lag 调整过程的时间差距；调整时差
Br,^4w[Hq adjustment mechanism 调整机制
:&{:$-h! adjustment of loss 亏损调整
B`)gXqBt adjustment process 调整过程；调整程序
[f?fA[, [ adjustment range 调整幅度
) ;]9 M~$ administered exchange rate 受管制汇率
i Sm
.E Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
m!qbQMXn administration expenses 行政费用
+p%!G1Yz administration fee 手续费；行政费
J*n Q(*e administration in bankruptcy 破产管理
i1OF @~? administration order 遗产管理令
cQ?eL,z administrator 管理人；遗产管理人
+4N7 _Y administrator of the estate 遗产管理人
$ e<1 08)] admission of debt 债项承认书
s?:&# admission of proof 接纳债权证明
bI_6';hq! advance 放贷款项；垫付款项；预支款项；预付款项
RWe$ZZSz! advance account 暂支帐目；预付款帐户
sUC I+)cM3 advance compensation 预付补偿金
hLqRF4>L advance from shareholder 股东垫款
&tAh RMa advance pending reimbursement 预支以待日后付还
/f5*KRM advanced economy 先进经济体系
t==C dCl advancement 预付；预付财产
<? Z [X{ advances warrant 垫款令
y*BS
%xTF advancing 贷出
eWgqds&# adverse balance 逆差
$j +RUelFY adverse exchange 逆汇
_6tir'z advertisement addressed to shareholders 在报章刊登的致股东通告
/e2CB "c advice for collection 托收通知书
e2~$=f- advice of drawing 提款通知书；汇票通知书
rwJCVk F advice of payment 付款通知
K~C6dy
Advisory Committee [Securities and Futures Commission]
M/O
Y
"eL 谘询委员会〔证券及期货事务监察委员会〕
8NE+G.:G Advisory Committee on Diversification 经济多元化谘询委员会
F&Bh\C)] affidavit 誓章；遗产申报誓章
. ~nk' m affidavit of no receipt 述明无收款的誓章
ag_RKlM3 affiliate 联号；联营公司；附属公司
W<QMUu affiliated company 附属公司；联号；联营公司
kK,Ne%}a2K affirmation [estate duty] 非宗教式宣誓〔遗产税〕
-E$(<Pow~\ affordability 负担能力
3.t
j%+ African Development Bank [AfDB] 非洲开发银行
|#>:@{X< after-acquired property 事后取得的财产
>!U oS after-hours dealing 市后交易
1? oX" after-tax profit 税后盈利；税后利润；税后溢利
U diogXZ agency agreement 代理协议
)F$<-0pT agency expenses 代理机构的开支
XK";-7TZt agency fee 代理费
--> ~<o Agency Law 《代理法》
#80 [q3 agent 代理人；承销人
7xhBdi[ dQ agent of company 公司代理人
I<``d Ne9Q agent's fee 代理人费；经纪费
L/[b~D>T% aggregate 总计；总数；总体数字
PX x:JZsju aggregate amount 总款额；总额
!jySID?q aggregate assets and liabilities 总体资产与负债
J [k,S(Y aggregate at constant price 按固定价格计算的总体数字
?_@_NV MY aggregate demand 总需求
_ddOsg|U aggregate gross position 总持仓量
UZV\ ]Y aggregate limit 总限额
;!C~_{/t aggregate of salaries tax 合计薪俸税
#B^A"?*S aggregate performance 总体表现；总体业绩
)Z=S'm
k4_ aggregate supply 总体供应
1^HmM" DD aggregate surplus 总盈余
;h-W&i7 aggregate total 整体总额
t/k MV6 aggregate value 总值；合计价值
J-k/#A4o aggregated basis 合计基准
C9 FzTg/c aggregated net chargeable income 合计应课税入息实额
O6[ 4=4L aggregation 合并计算；合计；总和
L%CBz]` aggregation of incomes of husband and wife 夫妇入息合并计算
:f/T $fa* aggregation of property 财产的总和
S=@bb$4-T agio 差价；贴水
XH`W( 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》
kR
!O-@GJ] Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
b)(rlX 《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》
$SbgdbX Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<Crbc$!OeX 《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》
|nMg.t`8 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
(rE.ft5$9 《香港政府和大韩民国政府关于相互促进和保护投资协定》
e a3f `z agreement for a settlement 授产协议
b3M`vJ+{ agreement for assignment 转让协议
E |K|AdL agreement for sale 售卖协议；买卖协议
5@-[[ $dk agreement for sale and purchase 买卖协议
%ZR<z$ agreement for the payment of interest 支付利息协议
!SP u9: agreement for the repayment of money 还款协议
i!i= 6m.q7 agreement of reinsurance 再保险协议
TZ+- >CG Agricultural Bank of China 中国农业银行
( ~
`?_ air passenger departure tax 飞机乘客离境税
3Jh!YzI8 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
_g 2"D [I% airport tax 机场税
Gpf 9uj% alcohol duty 酒精税
xa[)fk$6 alienation 让与；让渡；转让
2/>u8j alimony 生活费；赡养费
V=de3k&p All Ordinaries Index [AOI] 所有普通股指数
tu:W1? all risks 全险；综合险
HPc~wX All Sales Record for Stock Market 《股票市场成交报告》
[e f&|Pi- Allied Capital Resources Limited 新联财务有限公司
|*%i]@ V= all-items index [Consumer Price Index] 总指数〔消费物价指数〕
bamQ]>0|>! allocation letter 拨款信件
P\ia ?9 allocation of fund 分配款项；预留款项
?ocBRla allocation of profit 利润分配；溢利分配
=oT4!OUf allocation warrant 拨款令
@:Emmzucv| allotment 分配；配股
re) 7h$f} allotment notice 股份配售通知；配股通知
QJF_ " allotment of shares 股份分配
g-4j1yJV< allowable 可获宽免；免税的
TXS{= allowable business loss 可扣除的营业亏损
\gFV6 H?` allowable expenses 可扣税的支出
W+I""I*mV allowance 免税额；津贴；备抵；准备金
!<vy!pXg allowance for debts 债项的免税额
qs>& Xn allowance for depreciation by wear and tear 耗损折旧免税额
8bdx$,$k allowance for funeral expenses 殡殓费的免税额
( _3QZ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
sQmJ3 (:HO allowance for repairs and outgoings 修葺及支出方面的免税额
vc C" allowance to debtor 给债务人的津贴
6F_ : ,b^ alteration of capital 资本更改
g=$nNQ
\6= alternate trustee 候补受托人
8[H bg amalgamation 合并
i8A-h6 E ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
TDX~?> P ambit of charges 征税范围；收费范围
-_M': amended valuation 经修订的估值
~t<uX "K American Commodities Exchange 美国商品交易所
iXLH[uhO; American Express Bank Limited 美国运通银行
eExI3"| Q American Stock Exchange 美国证券交易所
s&iu+> amortization 摊销
XZ<8M}Lg amount due from banks 存放银行同业的款项
tB`IBuy9!" amount due from banks abroad 存放海外银行同业的款项
{ ^?:- #~h amount due from holding companies 控股公司欠款
$ I
J^ amount due from local banks 存放本港银行同业的款项
0j t@|3 amount due to banks 银行同业的存款
?e\u_3- 9 amount due to banks abroad 海外银行同业的存款
iD<}r?Z amount due to holding companies 控股公司存款
C@g/{?\ amount due to local banks 本港银行同业的存款
aTk Mg amount due to outport banks 外埠银行同业的存款
%I;uqf amount for note issue 发行纸币的款额
Bkg./iP5x amount of bond 担保契据的款额
+R_s(2vz amount of consideration 代价款额
%' /^[j# amount of contribution 供款数额
;(rK^*`fO amount of indebtedness 负债款额
[ OS& eK 8 amount of principal of the loan 贷款本金额
S0 ReT*I amount of rates chargeable 应征差饷数额
0./Rdf=-1j amount of share capital 股本额
Rq`5ff3, amount of sums assured 承保款额
j
Y(|z*| amount of variation 变动幅度
cUO$IR)yL amount of vote 拨款数额
X<H{ amount payable 应付款额
I|Mw*2U amount receivable 应收款额
.*Z#;3 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
:m 36{# analysis 分析
>> cL"m ancillary risk 附属风险
) $K\:w> annual account 周年帐目；周年帐目报表；年度决算；年结
ZiRCiQ/? annual accounting date 年结日期
? J-D6; annual allowance 每年免税额；年积金；年度津贴；年津
:(4q\~ annual balance 年度余额
~%h &ELSw annual disposable income 每年可动用收入
wh!8\9{g annual estimates 周年预算
Y~w1_> b annual fee 年费
7`e<H 8g annual general meeting 周年大会
-J0OtrZ annual growth rate 年增率；每年增长率
+11 oVW annual long-term supplement 长期个案每年补助金
"rVM23@
tq annual pensionable emolument 可供计算退休金的年薪
D={$l'y9p annual report 年报
2`> (LH Annual Report on the Consumer Price Index 《消费物价指数年报》
z2Z}mktP annual return 周年报表；周年申报表；每年报税表格
c~}FYO$ Annual Return Rules 《周年报表规则》
_ Fe=:q annual review of consumer prices 每年消费物价回顾
,@I\'os annual roll-forward basis 逐年延展方式
rV2>;FG annual salary 年薪
G_5w5dbG annual statement 年度报表；年度决算表
Sy<io@df 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
_ q
AT%. annuitant 年金受益人
iRqLLMrn annuity 年金
jo<Gf 5 annuity contract 年金合约
/iJsa&W} annuity on human life 人寿年金
54/ZGaonz antecedent debt 先前的债项
q D /h/ ante-dated cheque 倒填日期支票
SpOSUpl% anticipated expenditure 预期开支
prB :E[1 anticipated net profit 预期纯利
c{39,oF anticipated revenue 预期收入
*Wcq'S anti-inflation measure 反通货膨胀措施
F!2VTPm9z anti-inflationary stance 反通货膨胀立场
G^SDB!/@J apparent deficit 表面赤字
z6h/C { apparent financial solvency 表面偿债能力
NxB/U_j apparent partner 表面合伙人
&(jt |?{ application for personal assessment 个人入息课税申请书
'*t<g@ 2$ application of fund 资金应用
5 d}bl { application to release as liquidator and to destruct the books of accounts and documents
3E>]6 申请免除清盘人职务及毁灭帐簿与文件
H>"P]Y)oX appointed actuary 委任精算师
?ZkVk =t? appointed auditor 委任核数师；委任审计师
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Mt appointed trustee 委任的受托人
C\|HN=2eh appointer 委任人
X ob(4 apportioned pro rata 按比例分摊
zOJzQZ~ apportionment 分配；分摊
ZB5NTNf> Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
3ZvQUH/{W apportionment formula 分摊方程式
/)rv Ndn apportionment of estate duty 遗产税的分摊
\tdYTb. appraisal 估价；评估
H{_6e6`e. appreciable growth 可观增长
eEeK ] 8@ appreciable impact 显着影响
q@Zeu\T,*# appreciable increase 可观增长
0f;|0siTAm appreciation 增值；升值
l vU Ws appreciation against other currencies 相对其他货币升值
RVpo,;: appreciation of the exchange value of Hong Kong dollar 港元汇值上升
0iz\<'
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*4l6+#W appropriation 拨款；拨用；拨付
0 Gq<APtr appropriation account 拨款帐目
AO8%!+"_ Appropriation Bill 拨款法案
YCyh+%Q( appropriation-in-aid system 补助拨款办法
2V$YZS w6q approved assets 核准资产
@X_)%Y-^O approved basket stock 认可一篮子证券
8=mx5Gwz - approved budget 核准预算
jW}hLj lN approved charitable donation 认可慈善捐款
F5\{` approved charitable institution 认可慈善机构
^5-SL?E approved currency 核准货币；认可货币
(T",6 xBSG approved estimates 核准预算
0EC/l
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rwAy cW7 approved overseas insurer 核准海外保险人
P> 7PO~E. approved overseas trust company 核准海外信托公司
Angt =q approved pooled investment fund 核准汇集投资基金
VJtRL') approved provident fund scheme 认可公积金计划
{%X[Snv approved provision 核准拨款
2*zMLI0. approved redeemable share 核准可赎回股份
>< Qp%yT approved regional stock 认可地区性证券
.L_ Hk approved retirement scheme 认可退休金计划
M+L0 X$}NZ approved subordinated loan 核准附属贷款
. 3xf!E* arbitrage 套戥；套汇；套利
?lIh&C8]X arbitrageur 套戥者；套汇者
T?D]]x arbitrary amount 临时款项
vz)zl2F5sY arrangement 措施；安排；协定
# LG<o3An arrears 欠款
P)UpUMt;k arrears of pay 欠付薪酬
J8DKia|h( arrears of revenue 逾期未收税款；逾期未收的帐项
b y J[1UK articles of association 组织章程；组织细则；组织章程细则
IVG77+O# } Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
[uu<aRAg3O ascertainment of profit 确定利润
2%j"E{J& "Asia Clear" “亚洲结算系统”
-M`+hVs? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
?O/!pUAu Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
+< c(;Ucl? Asian Development Fund [ADF] 亚洲发展基金
]DI%7kw' Asian dollar bond 亚洲美元债券
8 jgamG Asian dollar market 亚洲美元市场
Z]^O=kX7k Asian dollar rate 亚洲美元利率
\2)~dV:6+ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
P? LpI`f Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
=OooTZb:x- asked price 沽盘；喊价；索价；卖方报价
Qx77%L4 assessable income 应评税入息
oo!JAv}~ assessable loss 应评税亏损
lf2(h4[1R assessable profit 应评税利润
5<|X++y}8) assessable value 应评税值
?rgtbiSW- assessed profit 估定利润
w0fFm"A|W assessed value 经评估价值
IL<@UWs6 assessment 评税；评定；估价；评税单
e}W|wJ):j@ assessment number 评税编号；估价编号
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assessment of additional tax 补加税评税
qbQH1<yS< assessment of performance 业绩评估；实绩评价
SR { KL#NC Assessor 评税主任
b`DPf@p^kc asset price bubbles 资产价格泡沫
bF? { asset-backed securities 具资产保证的证券
66X o3 o assets accretion 资产增值
EB[B0e 7} assets and liabilities 资产与负债
P}mn2 Hs assets betterment statement 资产递增表；资产改进表
X?q,m4+ assets lending 实物放款；有抵押贷款
( T2 \ assets of the company passing on the death 死者去世时转移的公司资产
p ^Dm w0y assets pledged as security for liabilities 用作负债抵押的资产
vrvOPLiQ assets portfolio 资产投资组合
dzyp:\&9 assets price 资产价格
BFMINq> assets quality 资产质素
$qh?$a assets realization 资产变现
W Y" `wM assets refinancing arrangement 资产再集资安排
wx)Yl1 C assets securitization 资产证券化
Tj za3M assets situated outside Hong Kong 在香港以外地方的资产
2 1]8 7$ assets stripping 削减资产；拆卖资产
84u %_4/ assets value 资产值
h;2n2. Q assignee 承让人
@F0+t; assignment 转让；转让书；转让契
eU.HS78 assignment of interest 权益转让
y(0";\V assignment of letters patent and trade mark 专利证书及商标转让
WEFvJ0] assignment of property 物业转让；物业转让书
OMVK\_oXo assignment right 转让权
8\@&~&(y: assignor 转让人
[`Dv# associate 有联系的人；有关连人士；相联者；合伙人；联系人
t^-yK;`?q: Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
0x]W W|se* associate member 附属会员
or{X{_X7 associated body corporate 相联法人团体
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Hw; associated company 相联公司；联属公司
vTY+J$N__ associated corporation 相联法团
3G)Wmmh"a Association of Chartered Certified Accountants [ACCA] [United Kingdom]
'CSIC8M<j 公认会计师公会〔英国〕
U$5 lh Association of Futures Exchange Brokers 香港期货经纪协会
_.y0 QkwV Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ME%W,B.|"s association of underwriters 承保人组织
uNSbAw3 assumption of control 接管
pk0C x assurance 担保；保险；转易；转易书
!9knF t43 assurance of interest 权益的转易
<Fa]k'<^) at 19XX price 按一九ＸＸ年价格计算
) ]x/3J@ at a discount 按赔价计算；按贴水价格计算；打折扣
b7_uT`< at a premium 按溢价计算；按升水价格计算
#A '|O\RGP at call 通知付款；按通知
v2uyn at constant market price 按固定市价计算
*6tr K`tx^ at constant price 按固定价格计算
`pzXh0}| at cost 按成本计算
5 _MqpCL at current market price 按当时市价计算；按现时市价计算
~ : \QC at current price 按当时价格计算；按现时价格计算
6cV -iDOH at factor cost 按要素成本计算；按生产要素成本计算
6eNo }Tos9 at money-of-the-day price 按付款当日价格计算
RN3-:Zd_X at or better 按指定或较佳价位〔买卖指令〕
4G4[IA u_ at par 按面值计算；平价
(79y!&9p at sight 见票即付
)d\u_m W^ at the close 按收市盘
V{j>09u at the opening 按开市盘
'9Hah attestation 见证；见证条款
8 N5ga at-the-money option 平价期权
^gK8
u]> attorney 受权人；受托代表人
&Q85 B q attornment 新拥有人承认书
qx $-% P attributable profit 可归属利润
dBKceL v attributable share value 可归属股份价值
_rz*7-ks= Auckland Stock Exchange 奥克兰证券交易所
El}."}l& auction 拍卖
.9< i auctioneer 拍卖商
%6vf~oG audit 审计；核数
oTPPYi[r Audit Commission 审计署
f" =1_*eH Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
py9HUyr5eZ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
B4yC"55 audit review 帐目审查
>>ncq$ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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s-IW audited account 审计帐目；经审计的帐目
gRk%ObJGqm audited annual account 经审计的周年帐目
OKo39 A\fu audited balance sheet 经审计的资产负债表
a5v}w7vL auditor 核数师；核数主任；审计师
ndIf1} auditor's certificate 核数师证明书；审计师证明书
]ZQ3|ZJ?< auditor's report 核数师报告；审计师报告
=,/08Cs Aussie bond 澳元债券
~JJuM austerity budget 紧缩预算
E,F'k2yU Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
)}-,4Iu% Australia All Ordinaries Index 澳洲所有普通股票指数
S}/?L m} Australian Dollar [AUD] 澳元
8b0!eB#_Ee Australian Options Market 澳大利亚期权市场
#bqc} h9 Australian Securities Commission 澳洲证券事务监察委员会
{xw"t9(fE Australian Society of Certified Practising Accountants 澳洲执业会计师公会
`h>a2 Australian Stock Exchange 澳大利亚证券交易所
@A_bZQ@ Austrian Schilling [ATS] 奥地利先令
mG? g authentication 认证；鉴证
&i&k 4 authority to purchase 委托购买证；委购书
%nTgrgS(= authorization 认可；核准；授权；授权书
g:l5,j .K authorization by direction 指示授权
nN=o/z d authorization by instruction 指令授权
U e>;h9^ authorization by warrant 令状授权
t:DZow authorization of unit trust 单位信托的认可
E4a`cGb authorized agent 指定代理人
1@&i
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W| z
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C%$:Oq authorized dealer 认可交易商
Y#>'.$ (Az authorized financial institution 认可财务机构
|i)7j G< authorized fund 认可基金
3ErW3Ac Ou authorized fund house 获授权的基金公司；认可基金公司
mE `O G8 authorized institution 认可机构
pvCf4pf~ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
cR /-FR authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
}ze,6T*z authorized insurer 获授权保险人；获认可承保人
5 pJ)OX authorized investment 特准投资项目
*Nv!Kuk authorized person 获授权人
Q9-o$4#R[ authorized representative 获授权代表
>z YO1.~ authorized share capital 法定股本
\+]U1^ automated quotation system 自动报价系统
svt%UE|_:$ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
(zW;&A 自动交易系统〔香港期货交易所有限公司〕
v9<7= D&x automatic adjustment mechanism 自动调整机制
@8IY J{= automatic adjustment system 自动调整系统
q|*}>=NX Automatic Clearing House 自动票据交换所
28 h3Ayw4 automatic exchange rates accumulation system 自动化汇率累集系统
U>0' K3_ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
yc./:t1at> automatic teller machine [ATM] 自动柜员机
$D`~X` autopay 自动转帐
l s5s}X available assets 可用资产
\ ,:3 bY_d available fiscal reserve 现存财政储备
ttEQgkd` available profit 可用利润
n5nV4 61U Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
U}H2!et&,) average 平均；平均数；海损
5hNjJqu average basic salary 平均基本薪金
(C< ~:Y?% average consumer expenditure 平均消费开支；一般消费开支
2k\i/i/Y average cost 平均成本
. '3&!#3 average cost of land production 增辟土地平均成本
O>zP WVwa average daily turnover 平均每日成交额
/u9Md 3q*' average daily wage rate 平均每日工资率
,vfi]_PK average expenditure pattern 平均开支模式
Ql1HaC/5)- average growth rate 平均增长率
%b M^/7 average net fixed assets 固定资产平均净值
E,6(/`0H* average of relatives 相对价格平均数
Dqg Yc[UGA average price 平均价格
Of)EBa<5 ^ average propensity to consume 平均消费倾向；一般消费倾向
UlBg6 average propensity to save 平均储蓄倾向；一般储蓄倾向
*/=5m] average rate 平均率
X~/ hv_@ average revenue 平均收入；平均收益
^;J@]&[
~ average stock 平均库存；平均存货
|ITSd%`3_ average yearly rent 平均年租
=NyN.^bwT avoidance of double taxation 避免双重课税
g8 (zvG;Y avoidance of tax 避税
