A:
I+ es 8 A share Ａ股；甲类股份
oQv 3 GpO abatement of tax 减税；减扣免税额
L{E^?i X ABN AMRO Bank N.V. 荷兰银行
yQ3OL# above-the-line expenditure 线上项目支出；经常预算支出
+kq'+ Y7 above-the-line receipt 线上项目收入；经常预算收入
fK&e7j`qO ABSA Asia Limited 南非联合亚洲有限公司
{Qbv R*gv absolute change 绝对数值变更
l<Q>N|1#k% absolute expenditure 实际开支
|7B!^
K absolute guideline figure 绝对准则数字
RUr=fEH absolute interest 绝对权益
k<RZKw Qc absolute order of discharge 绝对破产解除令
j
F-v% ? absolute profit margin 绝对利润幅度
}|B=h absolute value 实值；绝对值
SxK:]Aw absolutely vested interest 绝对既得权益
Z_gC&7+ absorbed cost 已吸收成本；已分摊成本
k'$!(*]\b absorption 吸收；分摊；合并
15$4&=O absorption rate 吸收率；摊配率；分摊率
bu&t'?z x! ACB Finance Limited 亚洲商业财务有限公司
pq:7F acceptable form of reciprocity 合理的互惠条件
8 4i_k acceptable rate 适当利率；适当汇率
v+e|o:o# acceptance agreement 承兑协议
dq IlD!
acceptance for honour 参加承兑
3x~{QG5Gn acceptor 承兑人；接受人；受票人
*_ +7ni acceptor for honour 参加承兑人
)RYG % accident insurance 意外保险
+,v- =~5 Accident Insurance Association of Hong Kong 香港意外保险公会
+3i 7D accident insurance scheme 意外保险计划
cE Ci') accident year basis 意外年度基准
)2DQ>cm accommodation 通融；贷款
\@}#Gez accommodation bill 通融票据；空头票据
Xnuzr" 4u accommodation party 汇票代发人
PY3ps2^K. account balance 帐户余额；帐户结余
NZN- ^ > account book 帐簿
B/G d(S`@q account collected in advance 预收款项
W>M~Sk$v account current book 往来帐簿
;WT{|z account of after-acquired property 事后取得的财产报告
~|wos-nM account of defaulter 拖欠帐目
hF3&i=;. account payable 应付帐款
s cdtWA account payee only [A/C payee only] 只可转帐；存入收款人帐户
G5D2oQa=8 account receivable 应收帐款
k> E`s<3 account receivable report 应收帐款报表
d7cg&9+ account statement 结单；帐单；会计财务报表
F8e<}v&7R account title 帐户名称；会计科目
+pH@oFNK accountant's report 会计师报告
Gg\ G'QU Accountant's Report Rules 会计师报告规则
2X-l{n;> accounting and auditing procedure 会计与审计程序；会计与核数程序
XYx 6V Accounting Arrangements 《会计安排》
7&O`p(j accounting basis 会计基础
@c'|Iqy` accounting by Official Receiver 破产管理署署长呈交的帐目
?zq+ jLyo Accounting Circular 《会计通告》
a;$P:C{gj? accounting class 会计类别
2JmZ{ accounting date 记帐日期；会计结算日期
#JA}3] accounting for money 款项核算
HNa]H;-+5 Accounting Officer 会计主任
bg?"ILpk accounting period 会计报告期；会计期
xx*2? i accounting policy 会计政策；会计方针
5&CDHc7Oj accounting practice 会计惯例
{dPgf accounting principle 会计准则
-~)OF accounting record 会计记录
. BO< accounting report 会计报告
8 _d -81Dd Accounting Services Branch [Treasury] 会计事务部〔库务署〕
nzX@:7g Accounting Society of China 中国会计学会
U},=LsDsW4 accounting statement 会计报表
`-B+JQmen accounting system 会计制度；会计系统
:f'&z47 accounting transaction 会计事项；帐务交易
&"uV~AM accounting treatment 会计处理
5 waw` F accounting year 会计年度
nY `2uN~9 accretion 增值；添加
=He. fEy accrual 应计项目；应累算数目
r)1Z(tl accrual basis 应计制；权责发生制
Bb Jkdt7 accrual basis accounting 应计制会计；权责发生制会计
A1cb"N^ accrue 应累算；应计
ly4Qg\l accrued benefit 应累算利益
7s'- +~ accrued charges 应计费用
2aNT#J"_ accrued cumulative preference share dividend 应累算的累积优先股股息
OySy6I N]q accrued expenses 应累算费用
S"snB/ accrued interest payable 应付利息；应计未付利息
{bF1\ S]2 accrued interest receivable 应收利息；应计未收利息
c \c Z]RZ accrued right 累算权益
v4*rPG v accruing profit 应累算的利润
BOf1J1 accumulated fiscal reserve 累积财政储备
]_*S~'x accumulated profit 累积利润；滚存溢利
h`MdKX$ accumulated reserve 累积储备
i cUT<@0 accumulation of surplus income 累积收益盈余
:ipoD%@ acquired assets 既得资产
Q^eJ4{Ya: acquisition 收购；购置；取得
<o:@dS acquisition cost 购置成本
h.
hjz? acquisition expenses 购置费用
]Ql 0v"` F acquisition of 100% interest 收购全部股权
lx,`hl% acquisition of control 取得控制权
}dSFAKI2dM acquisition of fixed assets 购置固定资产
E\)eu1Hw4B acquisition of shell “买壳”
/k:$l9C[ acquisition price 收购价
Sm3 u /w! act of God 天灾
x.DzViP/ acting partner 执事合伙人
^!: "Q3 active market 买卖活跃的市场；交投畅旺的市场；旺市
cep$_J a active partner 积极参与的合伙人
c^I0y! active trading 交投活跃
pe04#zQK actual circulation 实际流通
&LQ% actual cost 实际成本
es.CLkuD7Y actual expenditure 实际开支；实际支出
e (\I_ actual income 实际入息；实际收入；实际收益
LZ~`29qw( actual market 现货市场
y sXx%k actual price 现货价；实际价格
(L 69 { n actual profit 实际利润
( fk5' actual quotation 实盘；实际价位；实际报价
>w'$1tc?+F actual year basis 按实际年度计算
s_wUM)! actuals 实货
eG] a zt actuarial investigation 精算调查
p6 xPheD actuarial principle 精算原则
EZr6oO@Nc actuarial report 精算师报告
mVH,HqsXa Actuarial Society of Hong Kong 香港精算学会
D$Ke a
actuarial valuation 精算师估值
4L:>4X[T actuary 精算师
IS_Su;w>4 ad referendum agreement 暂定协议；有待覆核的协定
)r!e2zc=Q ad valorem duty 从价税；按值征税
d!{7r7ob\ ad valorem duty system 从价税制
CJ w$j`k ad valorem fee 从价费
]EL\)xC r ad valorem tariff 从价关税
v|+5:jFOqb additional allowance 额外免税额
we]>(| additional amount for unexpired risk 未过期风险的额外款额
E8[XG2ye additional assessable profit 补加应评税利润
13f<0wg additional assessment 补加评税
6}&^=^- additional commitment 额外承担
K; kM_%9u additional commitment vote 额外承担拨款
`^8*<+ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$B _Nc*_e additional dependent parent allowance 供养父母额外免税额
Lx +`<<_dJ additional provision 额外拨款
>BiRk%x additional stamp duty 附加印花税
E/ O5e(h additional tax 补加税罚款；补加税款
~$aTM_4 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
M9"Sgb`g adjudged bankrupt 被裁定破产
;L6Xs_L~ adjudicated bankrupt 裁定破产人
-0|K,k adjudication fee 裁定费；评定印花税额手续费；评估契据费
uW[3G adjudication of bankruptcy 裁定破产；宣告破产
, {<Fz % adjudication of insolvency 裁定无力偿还债务
Di.;<v#FL adjusted actual 经调整的实数；调整后的实数
G(OFr2M adjusted current assets 经调整的流动资产；调整后的流动资产
3V-6)V{KaE adjusted figure 经调整的数字；调整后的数额
sd!sus|( R adjusted liabilities 经调整的负债；调整后的负债
5+L 8\V9; adjusted loss 经调整的亏损；调整后的亏损
sc xLB; 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
^5)_wUf adjusted profit 经调整的利润；调整后的利润
!C`20,U adjusted surplus 经调整的盈余额；调整后的盈余额
V*qY"[ adjusted value 经调整的价值；调整后的价值
.Ty,_3+{#p adjustment 调整；修订；理算〔保险〕
h3 @s2 fK adjustment centre 调剂中心
(+MC<J/i adjustment lag 调整过程的时间差距；调整时差
/2w@ K_Px6 adjustment mechanism 调整机制
>h7$v~nra adjustment of loss 亏损调整
5faj;I{%JY adjustment process 调整过程；调整程序
P6 HGs?
* adjustment range 调整幅度
bF6gBM@* administered exchange rate 受管制汇率
Zz")`hUG Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
$^ $ECDOTB administration expenses 行政费用
M:|/ijp N administration fee 手续费；行政费
)F
E 8D administration in bankruptcy 破产管理
[$:@X V( administration order 遗产管理令
,> S+-L8 administrator 管理人；遗产管理人
r<_2qICgP administrator of the estate 遗产管理人
D B8s admission of debt 债项承认书
4<Kgmy admission of proof 接纳债权证明
cHEz{'1m advance 放贷款项；垫付款项；预支款项；预付款项
Z3`2-r_= advance account 暂支帐目；预付款帐户
\3j)>u,r advance compensation 预付补偿金
u\5g3BH advance from shareholder 股东垫款
+ (=I8s/ advance pending reimbursement 预支以待日后付还
+2yF|/WW# advanced economy 先进经济体系
y< ud('D advancement 预付；预付财产
>)sqh ~P advances warrant 垫款令
UT;4U;a,m advancing 贷出
,RN|d0dE adverse balance 逆差
T/Q==Q{W: adverse exchange 逆汇
L]>4Nd advertisement addressed to shareholders 在报章刊登的致股东通告
K P6PQgc advice for collection 托收通知书
"OJr*B advice of drawing 提款通知书；汇票通知书
O\JD, w advice of payment 付款通知
m+7`\|`jQ Advisory Committee [Securities and Futures Commission]
T^NJ4L4# 谘询委员会〔证券及期货事务监察委员会〕
`:3&@.{T( Advisory Committee on Diversification 经济多元化谘询委员会
T0?uC/7H affidavit 誓章；遗产申报誓章
%^U"Spv; affidavit of no receipt 述明无收款的誓章
qm} \?_ affiliate 联号；联营公司；附属公司
,4yG(O $) affiliated company 附属公司；联号；联营公司
2YluJ :LN affirmation [estate duty] 非宗教式宣誓〔遗产税〕
xH@ 'H? affordability 负担能力
pj@Yqg/ African Development Bank [AfDB] 非洲开发银行
*+W6 P.K after-acquired property 事后取得的财产
PC0H H after-hours dealing 市后交易
N*':U^/t4J after-tax profit 税后盈利；税后利润；税后溢利
p_gA/. v= agency agreement 代理协议
~zj"OG"zOw agency expenses 代理机构的开支
a+'}XEhSC: agency fee 代理费
F 7V6-V{_ Agency Law 《代理法》
DA=qeVBg agent 代理人；承销人
\N yr=<c agent of company 公司代理人
.xo_}Vw agent's fee 代理人费；经纪费
; ,v.(Z ic aggregate 总计；总数；总体数字
QSv^l-< aggregate amount 总款额；总额
{70 Ou}* aggregate assets and liabilities 总体资产与负债
h-,?a_ aggregate at constant price 按固定价格计算的总体数字
~R$[n.Vp k aggregate demand 总需求
ik1XGFy?
aggregate gross position 总持仓量
>F~ITk5`Oo aggregate limit 总限额
;9vIa7L& aggregate of salaries tax 合计薪俸税
A$N+9n\ aggregate performance 总体表现；总体业绩
gu!](yEgl aggregate supply 总体供应
XUf7y D aggregate surplus 总盈余
_ Q{T '; aggregate total 整体总额
$) l2G;& aggregate value 总值；合计价值
{sl~2#,}b1 aggregated basis 合计基准
hi0XVC95 aggregated net chargeable income 合计应课税入息实额
eL_^: - aggregation 合并计算；合计；总和
MN\i-vAL8 aggregation of incomes of husband and wife 夫妇入息合并计算
_~:j3=1& n aggregation of property 财产的总和
I}rGx agio 差价；贴水
oFb\T iLu Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
G~`' E&/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
.@ Hmg 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
7x%S](m% Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
9 n-T5WP 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
u*U_7Uw$ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
LH,]vuXh 《香港政府和大韩民国政府关于相互促进和保护投资协定》
,T/GW,? agreement for a settlement 授产协议
5d%_Wb' agreement for assignment 转让协议
:wSJ-\'$ agreement for sale 售卖协议；买卖协议
,RR ;VKj agreement for sale and purchase 买卖协议
^uM_b agreement for the payment of interest 支付利息协议
wG;}TxrLS agreement for the repayment of money 还款协议
n$IWoIdbGN agreement of reinsurance 再保险协议
+{ S Maq Agricultural Bank of China 中国农业银行
G 2 !}R air passenger departure tax 飞机乘客离境税
Y' 2-yB Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
]&' jP airport tax 机场税
^4RO alcohol duty 酒精税
Ko4 )0& alienation 让与；让渡；转让
D 8gQR Q alimony 生活费；赡养费
"k/; `eAP All Ordinaries Index [AOI] 所有普通股指数
?rAi =w&c all risks 全险；综合险
V/@[%w= All Sales Record for Stock Market 《股票市场成交报告》
YfV"_G.ad| Allied Capital Resources Limited 新联财务有限公司
YGfA qI
y all-items index [Consumer Price Index] 总指数〔消费物价指数〕
tN[ S t allocation letter 拨款信件
(_s;aK allocation of fund 分配款项；预留款项
.mC~Ry+t allocation of profit 利润分配；溢利分配
! Zno [R allocation warrant 拨款令
f%v Hx, allotment 分配；配股
H]Y#pL u| allotment notice 股份配售通知；配股通知
=VCi8jDkP allotment of shares 股份分配
CM`x>J allowable 可获宽免；免税的
,: c :6Y^ allowable business loss 可扣除的营业亏损
h_AJI\{" allowable expenses 可扣税的支出
9)#gtD M%J allowance 免税额；津贴；备抵；准备金
7ytm .lU allowance for debts 债项的免税额
}m9S(Wal allowance for depreciation by wear and tear 耗损折旧免税额
F P .(E9 allowance for funeral expenses 殡殓费的免税额
Bju rmo allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Lr K9F^c allowance for repairs and outgoings 修葺及支出方面的免税额
x&QNP allowance to debtor 给债务人的津贴
] ,!\IqO alteration of capital 资本更改
m}; ~JMo] alternate trustee 候补受托人
M|1eqR%x-? amalgamation 合并
eL>K2Jxq ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
j7Q BU ambit of charges 征税范围；收费范围
>&*6Fqd amended valuation 经修订的估值
nrxjN(9V%+ American Commodities Exchange 美国商品交易所
V;M3z9xd American Express Bank Limited 美国运通银行
'~ jy American Stock Exchange 美国证券交易所
^nG1/} amortization 摊销
rd|@*^k amount due from banks 存放银行同业的款项
(3 )C_Z amount due from banks abroad 存放海外银行同业的款项
51 6VQ< ?B amount due from holding companies 控股公司欠款
l*~"5f 03 amount due from local banks 存放本港银行同业的款项
Q,[rrG;?@ amount due to banks 银行同业的存款
, LCH2r amount due to banks abroad 海外银行同业的存款
~r(g|?}P amount due to holding companies 控股公司存款
*=($r%) amount due to local banks 本港银行同业的存款
113Z@ F amount due to outport banks 外埠银行同业的存款
N{?Tm`"" amount for note issue 发行纸币的款额
`=_7I? amount of bond 担保契据的款额
Se!gs> amount of consideration 代价款额
n,C D4Nv amount of contribution 供款数额
wJ; 9),fL amount of indebtedness 负债款额
9nP*N` amount of principal of the loan 贷款本金额
0S)"Q^6n y amount of rates chargeable 应征差饷数额
,apd3X%g amount of share capital 股本额
g_3rEvf"4 amount of sums assured 承保款额
)_Z]=5Ds amount of variation 变动幅度
{ Hktu| amount of vote 拨款数额
@t{{Q1 amount payable 应付款额
AlPL;^Y_l amount receivable 应收款额
aRFi0 h
\ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
A5 &>!y analysis 分析
J>,'P^ ancillary risk 附属风险
Bbn832iMUY annual account 周年帐目；周年帐目报表；年度决算；年结
z6GL,wo# annual accounting date 年结日期
$ioaunQKP annual allowance 每年免税额；年积金；年度津贴；年津
>=Rd3dgDG annual balance 年度余额
?^e*UJNM annual disposable income 每年可动用收入
E9~&f^ f annual estimates 周年预算
}w|=c >'_} annual fee 年费
`R4W4h'I annual general meeting 周年大会
-u cz+{ annual growth rate 年增率；每年增长率
2dp*>F0L annual long-term supplement 长期个案每年补助金
-jcrXskb&N annual pensionable emolument 可供计算退休金的年薪
b;&Yw-\nZ; annual report 年报
O Ng < Annual Report on the Consumer Price Index 《消费物价指数年报》
B 1 jH.( annual return 周年报表；周年申报表；每年报税表格
s+OvS9et_ Annual Return Rules 《周年报表规则》
#R"9)vHp annual review of consumer prices 每年消费物价回顾
I(iGs I annual roll-forward basis 逐年延展方式
vZ1D3ytfG annual salary 年薪
fzPgX annual statement 年度报表；年度决算表
ss|6_H = 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
bKZAJLnd annuitant 年金受益人
K4K3< Pg annuity 年金
#/& q annuity contract 年金合约
$w2[5|^ S annuity on human life 人寿年金
@n ~ND). antecedent debt 先前的债项
/_ hfjCE ante-dated cheque 倒填日期支票
3V8j>&
anticipated expenditure 预期开支
A61-AwvF8- anticipated net profit 预期纯利
qqO10~Xc anticipated revenue 预期收入
{<Xo,U7 y anti-inflation measure 反通货膨胀措施
-Y !=Iw
4 anti-inflationary stance 反通货膨胀立场
gvwCo Cbb apparent deficit 表面赤字
A-@-?AR apparent financial solvency 表面偿债能力
Ed ?Yk* 4 apparent partner 表面合伙人
Vt$ $ceu application for personal assessment 个人入息课税申请书
q(${jz4w application of fund 资金应用
`gA5P % application to release as liquidator and to destruct the books of accounts and documents
C bf,X[u 申请免除清盘人职务及毁灭帐簿与文件
=:0IHyB#0 appointed actuary 委任精算师
: #"OCXr appointed auditor 委任核数师；委任审计师
N|^!"/ appointed trustee 委任的受托人
u+, jAkr appointer 委任人
S4uR \| apportioned pro rata 按比例分摊
QKL]O* apportionment 分配；分摊
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H Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
m-pIFL<^N apportionment formula 分摊方程式
g'l7Jr 3 apportionment of estate duty 遗产税的分摊
l*V72!Mv appraisal 估价；评估
s3fG X|; appreciable growth 可观增长
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%V appreciable impact 显着影响
u.xA}yVS appreciable increase 可观增长
F0o18k_" appreciation 增值；升值
%CfTqbB appreciation against other currencies 相对其他货币升值
iaq:5||, appreciation of the exchange value of Hong Kong dollar 港元汇值上升
8mQd*GGu1 appreciation tax 增值税
v2dSC(hRZ appropriation 拨款；拨用；拨付
: ;gwdZ appropriation account 拨款帐目
k+>p!1 Appropriation Bill 拨款法案
m<VL19o>R appropriation-in-aid system 补助拨款办法
v*T@ <]f3j approved assets 核准资产
Snvj9Nr approved basket stock 认可一篮子证券
^,\se9=( approved budget 核准预算
_ZvX" {y~ approved charitable donation 认可慈善捐款
5E !|on approved charitable institution 认可慈善机构
^LAS9K1. approved currency 核准货币；认可货币
%%-Tjw o approved estimates 核准预算
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8t'dw?K approved estimates of expenditure 核准开支预算
t3h \.(mq approved overseas insurer 核准海外保险人
vA $BBXX approved overseas trust company 核准海外信托公司
L:]; [ xa% approved pooled investment fund 核准汇集投资基金
NIcNL(] approved provident fund scheme 认可公积金计划
5Qe}v approved provision 核准拨款
h: (l+jr approved redeemable share 核准可赎回股份
J1wGK|F~ approved regional stock 认可地区性证券
:O2v0Kx approved retirement scheme 认可退休金计划
^gVbVz[17 approved subordinated loan 核准附属贷款
zJym`NF arbitrage 套戥；套汇；套利
JO;` Kz_$ arbitrageur 套戥者；套汇者
/)HEx&SQmZ arbitrary amount 临时款项
B\ ~3p4S arrangement 措施；安排；协定
_KlPbyLU arrears 欠款
aG&kl O>m arrears of pay 欠付薪酬
P24 arrears of revenue 逾期未收税款；逾期未收的帐项
z@40 g)R2A articles of association 组织章程；组织细则；组织章程细则
E"vi+'(v Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"q #g/T ascertainment of profit 确定利润
gcY~_'&u "Asia Clear" “亚洲结算系统”
L``mF(R^ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
vsk M; Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Zi '8~iEH Asian Development Fund [ADF] 亚洲发展基金
n$VPh/ Asian dollar bond 亚洲美元债券
mm~o%1|WR Asian dollar market 亚洲美元市场
d(cYtM ,P Asian dollar rate 亚洲美元利率
@;-Un/'C;7 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
CpJXLc3_d5 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
pl? J<48 asked price 沽盘；喊价；索价；卖方报价
ZJ'H y5? assessable income 应评税入息
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assessable loss 应评税亏损
@ F"ShT0 assessable profit 应评税利润
(:hmp"S assessable value 应评税值
SX94,5 _Q assessed profit 估定利润
T"jDq1C/,E assessed value 经评估价值
b8xfV{3 L assessment 评税；评定；估价；评税单
A-NC,3 assessment number 评税编号；估价编号
Kh _> V m/ assessment of additional tax 补加税评税
?@7| Q/ assessment of performance 业绩评估；实绩评价
qQ\hUii Assessor 评税主任
)eVDp,.^ asset price bubbles 资产价格泡沫
Ib<+m%Ac asset-backed securities 具资产保证的证券
+]2~@=<@ assets accretion 资产增值
5^R#e(mr assets and liabilities 资产与负债
[aVJYr2 assets betterment statement 资产递增表；资产改进表
1 jd=R7 assets lending 实物放款；有抵押贷款
,}$x'8v assets of the company passing on the death 死者去世时转移的公司资产
j F2GHyB assets pledged as security for liabilities 用作负债抵押的资产
i}12mjF assets portfolio 资产投资组合
5 s2}nIe assets price 资产价格
Y
.X-8 assets quality 资产质素
{.[,ee-)9 assets realization 资产变现
WN?`Od:y assets refinancing arrangement 资产再集资安排
<\Dl#DH assets securitization 资产证券化
k.V OS 0 assets situated outside Hong Kong 在香港以外地方的资产
8J @OMW&[l assets stripping 削减资产；拆卖资产
Q#AHEm{9;s assets value 资产值
F 973U assignee 承让人
."g5+ xX assignment 转让；转让书；转让契
:BiR6>1: assignment of interest 权益转让
c35vjYQx0 assignment of letters patent and trade mark 专利证书及商标转让
:re(khZq# assignment of property 物业转让；物业转让书
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bgL assignment right 转让权
N`:b vr assignor 转让人
'cCj@bZ9X associate 有联系的人；有关连人士；相联者；合伙人；联系人
bGLp0\0[ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
H s 3*OhK\ associate member 附属会员
V)?g4M3} associated body corporate 相联法人团体
~ZIRCTQ" associated company 相联公司；联属公司
im%3*bv- associated corporation 相联法团
`Y$5g~3. Association of Chartered Certified Accountants [ACCA] [United Kingdom]
x@l~*6!K 公认会计师公会〔英国〕
^qy-el Association of Futures Exchange Brokers 香港期货经纪协会
Fi}rv[`XY[ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Rs `Y'_B association of underwriters 承保人组织
O c3%pb; assumption of control 接管
8xz7S assurance 担保；保险；转易；转易书
+ {dI s assurance of interest 权益的转易
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NJ7 at 19XX price 按一九ＸＸ年价格计算
=C}<0<"iF at a discount 按赔价计算；按贴水价格计算；打折扣
(M?Q9\X at a premium 按溢价计算；按升水价格计算
Z9EQ|WfS#- at call 通知付款；按通知
dQ"W~ig at constant market price 按固定市价计算
)4C6+63OD& at constant price 按固定价格计算
y6yseR! at cost 按成本计算
CzbNG^+ at current market price 按当时市价计算；按现时市价计算
C\h<02 at current price 按当时价格计算；按现时价格计算
nlnJJM&J $ at factor cost 按要素成本计算；按生产要素成本计算
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lW\# at money-of-the-day price 按付款当日价格计算
.DsYR/ at or better 按指定或较佳价位〔买卖指令〕
g0$k_ at par 按面值计算；平价
Kt0Tuj@CY at sight 见票即付
*a.*Ha at the close 按收市盘
+Ea X S at the opening 按开市盘
\C.@ @4{ attestation 见证；见证条款
q{(&:~M at-the-money option 平价期权
HK.J/Zr attorney 受权人；受托代表人
{NDe9V5 attornment 新拥有人承认书
(`*wiu+i attributable profit 可归属利润
jzw?V9Ijb attributable share value 可归属股份价值
nJ@hz K. Auckland Stock Exchange 奥克兰证券交易所
8hA=$}y&x auction 拍卖
9jO+ew auctioneer 拍卖商
{<n)zLy audit 审计；核数
,6L>f.V^(U Audit Commission 审计署
k"c_x*f Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
e8v=n@0 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〕
H|O}Dsj audit review 帐目审查
boon =;{p Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
{P+[C O audited account 审计帐目；经审计的帐目
jXR+>=_ audited annual account 经审计的周年帐目
)T_ #X! audited balance sheet 经审计的资产负债表
c,ek]dTj auditor 核数师；核数主任；审计师
oPBjsQ auditor's certificate 核数师证明书；审计师证明书
Ss ZzYj.d auditor's report 核数师报告；审计师报告
_ \[G7 Aussie bond 澳元债券
9m!fW|4 austerity budget 紧缩预算
v,B\+q/ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
I-"{m/PEdg Australia All Ordinaries Index 澳洲所有普通股票指数
dG+xr! Australian Dollar [AUD] 澳元
lY`<-`{I_ Australian Options Market 澳大利亚期权市场
S#dS5OX Australian Securities Commission 澳洲证券事务监察委员会
B8Z66#EQ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
//|Vj | = Australian Stock Exchange 澳大利亚证券交易所
7 >(y gu Austrian Schilling [ATS] 奥地利先令
$Plk4 o*g authentication 认证；鉴证
4r&~=up] authority to purchase 委托购买证；委购书
7a net authorization 认可；核准；授权；授权书
?CDq^)T[ authorization by direction 指示授权
}fZBP]<I( authorization by instruction 指令授权
AJ u . authorization by warrant 令状授权
DAi[3`C authorization of unit trust 单位信托的认可
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,W+:l9~s authorized agent 指定代理人
f6) H!SI authorized capital 法定资本
<ZEA&:p authorized clerk 出市员
1\uS~RR authorized dealer 认可交易商
5JXLfYTU I authorized financial institution 认可财务机构
7 j8_O@_ authorized fund 认可基金
=UY@,*q:c authorized fund house 获授权的基金公司；认可基金公司
D.?gV_ authorized institution 认可机构
.M lE1n' authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
) 3 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
'>BHwc authorized insurer 获授权保险人；获认可承保人
?a@l.ZM* authorized investment 特准投资项目
";]m]PRAam authorized person 获授权人
vCM'nkXY authorized representative 获授权代表
S8 l+WF4 q authorized share capital 法定股本
Wt =[R 4= automated quotation system 自动报价系统
; ]! Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
p(Mv^ea 自动交易系统〔香港期货交易所有限公司〕
3]acfCacC automatic adjustment mechanism 自动调整机制
XJ9>a-{ automatic adjustment system 自动调整系统
:|Cf$2k7 Automatic Clearing House 自动票据交换所
??PpHB J') automatic exchange rates accumulation system 自动化汇率累集系统
q`hg@uwA{` Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
]Ea-?IhD automatic teller machine [ATM] 自动柜员机
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'noc autopay 自动转帐
Qw:j2g2H7 available assets 可用资产
Nsq%b?# available fiscal reserve 现存财政储备
)<d8y Lb available profit 可用利润
9}N*(PI Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
x{E[qH_1Fm average 平均；平均数；海损
tr Ls4o, average basic salary 平均基本薪金
YQ/ *| average consumer expenditure 平均消费开支；一般消费开支
k>"I!&#g average cost 平均成本
q2y:b qLWl average cost of land production 增辟土地平均成本
{+;8dtZ)x average daily turnover 平均每日成交额
Tb^9J7] average daily wage rate 平均每日工资率
I u 8=[F> average expenditure pattern 平均开支模式
|d K-r average growth rate 平均增长率
Hg4Ut /0 average net fixed assets 固定资产平均净值
2k_Bo~. average of relatives 相对价格平均数
c1i7Rc{q average price 平均价格
f[w$3 average propensity to consume 平均消费倾向；一般消费倾向
<IYt*vlm average propensity to save 平均储蓄倾向；一般储蓄倾向
1K>4 i . X average rate 平均率
` Oi@7 /oT average revenue 平均收入；平均收益
\MU4"sXw average stock 平均库存；平均存货
4J s>yP average yearly rent 平均年租
dZ*o H#B avoidance of double taxation 避免双重课税
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6 avoidance of tax 避税
