A:
lk/n}bx A share Ａ股；甲类股份
@'#,D!U abatement of tax 减税；减扣免税额
@K &GJ ABN AMRO Bank N.V. 荷兰银行
B3pCy~*5 above-the-line expenditure 线上项目支出；经常预算支出
Si2k"<5 U above-the-line receipt 线上项目收入；经常预算收入
@>r._ ~ ABSA Asia Limited 南非联合亚洲有限公司
> c1qpk/ absolute change 绝对数值变更
q<xCb%#Jl absolute expenditure 实际开支
[%"|G9 absolute guideline figure 绝对准则数字
|GdUL%1hnC absolute interest 绝对权益
Y qhAZp< absolute order of discharge 绝对破产解除令
'nzg6^I7g absolute profit margin 绝对利润幅度
>N^Jj:~l absolute value 实值；绝对值
$ Xv* , Bq absolutely vested interest 绝对既得权益
a#cCp E absorbed cost 已吸收成本；已分摊成本
k3lS8d7 absorption 吸收；分摊；合并
7Haa;2
T' absorption rate 吸收率；摊配率；分摊率
F&4rO\aC"/ ACB Finance Limited 亚洲商业财务有限公司
zGb|) A~, acceptable form of reciprocity 合理的互惠条件
F+YZE[h% acceptable rate 适当利率；适当汇率
f',Op1o acceptance agreement 承兑协议
\j@OZ acceptance for honour 参加承兑
R/~p>ap g8 acceptor 承兑人；接受人；受票人
6dq(T_eG acceptor for honour 参加承兑人
! j9t*2m[ accident insurance 意外保险
ep A:v|S Accident Insurance Association of Hong Kong 香港意外保险公会
l5S aT,% accident insurance scheme 意外保险计划
5Yg'BkEr accident year basis 意外年度基准
9'fQHwsJ accommodation 通融；贷款
~8q)^vm>f? accommodation bill 通融票据；空头票据
[+r fAW>p} accommodation party 汇票代发人
F|S Xn\ account balance 帐户余额；帐户结余
dPW#C5dm account book 帐簿
m ifxiV account collected in advance 预收款项
\r/rBa\ account current book 往来帐簿
? ^0:3$La account of after-acquired property 事后取得的财产报告
du<tGsy account of defaulter 拖欠帐目
[g7L &`f9 account payable 应付帐款
CuaVb1r account payee only [A/C payee only] 只可转帐；存入收款人帐户
^h(ew1: account receivable 应收帐款
R{C(K(5/ account receivable report 应收帐款报表
`l\7+0W account statement 结单；帐单；会计财务报表
SL Ws*aq account title 帐户名称；会计科目
ak7bJ~)X= accountant's report 会计师报告
qk%;on&` Accountant's Report Rules 会计师报告规则
ih58 <Up5 accounting and auditing procedure 会计与审计程序；会计与核数程序
66g9l9wm( Accounting Arrangements 《会计安排》
`!ob GMTQ< accounting basis 会计基础
}s7 $7 accounting by Official Receiver 破产管理署署长呈交的帐目
zIqU,n|]s Accounting Circular 《会计通告》
{ BP{C=p accounting class 会计类别
"M< 8UE \n accounting date 记帐日期；会计结算日期
\o z#l'z accounting for money 款项核算
-R|,9o^ Accounting Officer 会计主任
\{Y 7FC~ accounting period 会计报告期；会计期
;"a=gr accounting policy 会计政策；会计方针
E(*0jAvO[z accounting practice 会计惯例
J?*1*h accounting principle 会计准则
*D'22TO[[! accounting record 会计记录
9 &$y}Y accounting report 会计报告
G!Op~p@Jm Accounting Services Branch [Treasury] 会计事务部〔库务署〕
cVXLKO Accounting Society of China 中国会计学会
u x=w!y;} accounting statement 会计报表
'j`=if accounting system 会计制度；会计系统
)1]ZtU accounting transaction 会计事项；帐务交易
`LrHKb
a P accounting treatment 会计处理
bBiE accounting year 会计年度
P}Gj %4/G accretion 增值；添加
_zR+i]9 accrual 应计项目；应累算数目
+Zb;Vn4 accrual basis 应计制；权责发生制
(of#(I[m7 accrual basis accounting 应计制会计；权责发生制会计
qrb[-|ie& accrue 应累算；应计
!]"@k l% accrued benefit 应累算利益
P@,XEQRd` accrued charges 应计费用
4-l 8,@9 accrued cumulative preference share dividend 应累算的累积优先股股息
.N,bI Qnj accrued expenses 应累算费用
p\ Q5,eg accrued interest payable 应付利息；应计未付利息
W/=.@JjI accrued interest receivable 应收利息；应计未收利息
ayn) 5q/z accrued right 累算权益
:">!r.Q accruing profit 应累算的利润
BOX{]EOj accumulated fiscal reserve 累积财政储备
T(#J_ Y accumulated profit 累积利润；滚存溢利
NpE*fR ') accumulated reserve 累积储备
IB(6+n,6 s accumulation of surplus income 累积收益盈余
`{f}3bO7C acquired assets 既得资产
zG }@0 acquisition 收购；购置；取得
/fKx} }g) acquisition cost 购置成本
5[8xV%>; acquisition expenses 购置费用
E~DQ-z acquisition of 100% interest 收购全部股权
`XJG(Oas\ acquisition of control 取得控制权
R acquisition of fixed assets 购置固定资产
JYMiLph< acquisition of shell “买壳”
A` N, acquisition price 收购价
TEP,Dq act of God 天灾
TtJH 7 acting partner 执事合伙人
T]^62(So active market 买卖活跃的市场；交投畅旺的市场；旺市
Fe# 1 active partner 积极参与的合伙人
+vw \y active trading 交投活跃
qFicBpB actual circulation 实际流通
G'nmllB`] actual cost 实际成本
j %Y#(Q> actual expenditure 实际开支；实际支出
1rNzJ ;' actual income 实际入息；实际收入；实际收益
=T3 <gGM actual market 现货市场
|.(dq ^ actual price 现货价；实际价格
g!FuY/%+ actual profit 实际利润
[T|aw1SoN actual quotation 实盘；实际价位；实际报价
S){)Z actual year basis 按实际年度计算
rF3wx. actuals 实货
1gE [v actuarial investigation 精算调查
^6 jV_QM# actuarial principle 精算原则
^4y,W]JUDt actuarial report 精算师报告
6, ^>mNm Actuarial Society of Hong Kong 香港精算学会
g1;:KzVv actuarial valuation 精算师估值
zv|2:4H actuary 精算师
l^!
?@Kg,z ad referendum agreement 暂定协议；有待覆核的协定
5us:adm[pD ad valorem duty 从价税；按值征税
Z|&M KG24 ad valorem duty system 从价税制
`vU%*g&R ad valorem fee 从价费
V )3KS- ad valorem tariff 从价关税
|O{m2Fi additional allowance 额外免税额
272 q1~& additional amount for unexpired risk 未过期风险的额外款额
F6LH $C additional assessable profit 补加应评税利润
-zCH**y%1 additional assessment 补加评税
w0[6t#$F additional commitment 额外承担
ZFA`s
qT additional commitment vote 额外承担拨款
t0( A4E additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ZAW^/bo< additional dependent parent allowance 供养父母额外免税额
9# 23FK additional provision 额外拨款
Yc`o5Q\> additional stamp duty 附加印花税
Fh)IgzF j additional tax 补加税罚款；补加税款
48J@C vU Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
>>QY'1Eu adjudged bankrupt 被裁定破产
T tfo^ksw adjudicated bankrupt 裁定破产人
eJrQ\>z]V& adjudication fee 裁定费；评定印花税额手续费；评估契据费
v>6 "j1Z adjudication of bankruptcy 裁定破产；宣告破产
~Sdb _EZ adjudication of insolvency 裁定无力偿还债务
loEPr5 bL adjusted actual 经调整的实数；调整后的实数
5A,K6f@:g adjusted current assets 经调整的流动资产；调整后的流动资产
,j#XOy`mzy adjusted figure 经调整的数字；调整后的数额
R]JT&p|w.1 adjusted liabilities 经调整的负债；调整后的负债
,A9]CQ
adjusted loss 经调整的亏损；调整后的亏损
hE &xE; 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
G ?9"Y% adjusted profit 经调整的利润；调整后的利润
_Ym]Mj' ln adjusted surplus 经调整的盈余额；调整后的盈余额
##q2mm:a9P adjusted value 经调整的价值；调整后的价值
q?Cnav`DY adjustment 调整；修订；理算〔保险〕
g K+ 4C adjustment centre 调剂中心
@Y?#Sl* adjustment lag 调整过程的时间差距；调整时差
e - ~N" adjustment mechanism 调整机制
*o]L|Vu adjustment of loss 亏损调整
?'IP4z;y adjustment process 调整过程；调整程序
)n1_(; adjustment range 调整幅度
H(H<z,$}T administered exchange rate 受管制汇率
{k(g]#pP Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
u/UrAqw administration expenses 行政费用
{Je[ZQ$ administration fee 手续费；行政费
|a8iZ9/D6 administration in bankruptcy 破产管理
B=U 3
administration order 遗产管理令
y3vdUauOn administrator 管理人；遗产管理人
ov|d^)' administrator of the estate 遗产管理人
{5A2& admission of debt 债项承认书
J.3u^~z y admission of proof 接纳债权证明
_PPy44r2 advance 放贷款项；垫付款项；预支款项；预付款项
2"C OP> advance account 暂支帐目；预付款帐户
MO[2~`,Q! advance compensation 预付补偿金
q~rEq%tk advance from shareholder 股东垫款
] yV ! advance pending reimbursement 预支以待日后付还
)"qa k T advanced economy 先进经济体系
c& < Fr[AK advancement 预付；预付财产
X
enE^e+9 advances warrant 垫款令
u]:oZMnj advancing 贷出
1kz\IQ { adverse balance 逆差
] ;KJ6 adverse exchange 逆汇
G%Bj hpL advertisement addressed to shareholders 在报章刊登的致股东通告
2L!u1 advice for collection 托收通知书
V#v`(j% advice of drawing 提款通知书；汇票通知书
K:J3Z5 " advice of payment 付款通知
QZ!Y2Bz(4 Advisory Committee [Securities and Futures Commission]
6=kEyJT' 谘询委员会〔证券及期货事务监察委员会〕
+u.1 ;qF Advisory Committee on Diversification 经济多元化谘询委员会
\c,ap49RC affidavit 誓章；遗产申报誓章
>3ZFzh&OYQ affidavit of no receipt 述明无收款的誓章
f}6s
Q5 affiliate 联号；联营公司；附属公司
o5d%w-' affiliated company 附属公司；联号；联营公司
qjwxhabc affirmation [estate duty] 非宗教式宣誓〔遗产税〕
/ {Is0+) affordability 负担能力
bT</3>+C African Development Bank [AfDB] 非洲开发银行
/J ta^Bj after-acquired property 事后取得的财产
Y&`=jDI after-hours dealing 市后交易
\-L&5x"x after-tax profit 税后盈利；税后利润；税后溢利
u^&A W$ agency agreement 代理协议
vjLJi nJ/ agency expenses 代理机构的开支
}pDqe;a{ agency fee 代理费
XWDL5K Agency Law 《代理法》
~W*FCG#E agent 代理人；承销人
=pr ` ' agent of company 公司代理人
"7U4'Y:E agent's fee 代理人费；经纪费
}I2wjO aggregate 总计；总数；总体数字
T
_r :4JS aggregate amount 总款额；总额
v/@^Q1 G/: aggregate assets and liabilities 总体资产与负债
y>:N{| aggregate at constant price 按固定价格计算的总体数字
1}S S+>` aggregate demand 总需求
$yN{-T" aggregate gross position 总持仓量
hZdoc< aggregate limit 总限额
`CBZhI%% aggregate of salaries tax 合计薪俸税
]E7F /O/. aggregate performance 总体表现；总体业绩
3^IpE];+:u aggregate supply 总体供应
Gq+z /Be aggregate surplus 总盈余
H-WJp <_ aggregate total 整体总额
9FoHD aggregate value 总值；合计价值
vGvf<ra;H aggregated basis 合计基准
^/)^7\@ aggregated net chargeable income 合计应课税入息实额
d^@ dzNv aggregation 合并计算；合计；总和
I?]ohG K aggregation of incomes of husband and wife 夫妇入息合并计算
@#<D ^" aggregation of property 财产的总和
()2I# agio 差价；贴水
|rY1US)S 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》
~Uu4= Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
e%@'5k\SK 《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》
0\H\lKcK Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
|<HPn4
,X 《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》
wYd b*"R Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
:uP,f<=)K 《香港政府和大韩民国政府关于相互促进和保护投资协定》
kh!FR u h agreement for a settlement 授产协议
vhe>)h*B agreement for assignment 转让协议
7z/|\D_{ agreement for sale 售卖协议；买卖协议
w+C7BPV& agreement for sale and purchase 买卖协议
t\?ik6 agreement for the payment of interest 支付利息协议
mGtdO/C#B agreement for the repayment of money 还款协议
FFl!\y*0z agreement of reinsurance 再保险协议
cIUH a Agricultural Bank of China 中国农业银行
\}+_Fo/ air passenger departure tax 飞机乘客离境税
? 8)'oM D Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
`V =N*hv` airport tax 机场税
G"kl u alcohol duty 酒精税
grS:j+_M2m alienation 让与；让渡；转让
;i8g41qjF alimony 生活费；赡养费
. kQk C:~9 All Ordinaries Index [AOI] 所有普通股指数
M*y)6H k~ all risks 全险；综合险
<W|3\p6 All Sales Record for Stock Market 《股票市场成交报告》
H6kR)~zhf Allied Capital Resources Limited 新联财务有限公司
3e
#p @sB all-items index [Consumer Price Index] 总指数〔消费物价指数〕
+:8fC$vVfC allocation letter 拨款信件
-mAUo;O allocation of fund 分配款项；预留款项
Q8C_9r/:N> allocation of profit 利润分配；溢利分配
WM
Fb4SUR allocation warrant 拨款令
C`K?7v3$m allotment 分配；配股
-5
R D)(d allotment notice 股份配售通知；配股通知
c cNd'2P allotment of shares 股份分配
|) nZ^Cc allowable 可获宽免；免税的
p
s/A yjk allowable business loss 可扣除的营业亏损
7OC#8, allowable expenses 可扣税的支出
L E&RY[ allowance 免税额；津贴；备抵；准备金
W_||6LbZy allowance for debts 债项的免税额
a !ud{Dx allowance for depreciation by wear and tear 耗损折旧免税额
46$._h
P allowance for funeral expenses 殡殓费的免税额
a<@1 -j< allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ztnFhJ<a$ allowance for repairs and outgoings 修葺及支出方面的免税额
wE[]6\_x1 allowance to debtor 给债务人的津贴
C.~,qmOP alteration of capital 资本更改
Vdtry @Q alternate trustee 候补受托人
N6>(;ugJ1- amalgamation 合并
f) zn TJL ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
N|1M1EBOu> ambit of charges 征税范围；收费范围
)n+Lo&C< amended valuation 经修订的估值
wy yWyf American Commodities Exchange 美国商品交易所
|P[w==AAf American Express Bank Limited 美国运通银行
,eOB(?Ku American Stock Exchange 美国证券交易所
.)RzT9sg amortization 摊销
vo`2\R. amount due from banks 存放银行同业的款项
05z,b]>l amount due from banks abroad 存放海外银行同业的款项
uPhK3nCGo amount due from holding companies 控股公司欠款
t,,k
amount due from local banks 存放本港银行同业的款项
io _1Y ]N amount due to banks 银行同业的存款
-!q :p&c amount due to banks abroad 海外银行同业的存款
x8wD 0D amount due to holding companies 控股公司存款
V\{ clJ\U amount due to local banks 本港银行同业的存款
~s%
Md amount due to outport banks 外埠银行同业的存款
T~--92[ amount for note issue 发行纸币的款额
R(('/J C amount of bond 担保契据的款额
1s%#$ 7 amount of consideration 代价款额
{K <iih amount of contribution 供款数额
jB`,u|FG amount of indebtedness 负债款额
AB=daie amount of principal of the loan 贷款本金额
;L cVr13J/ amount of rates chargeable 应征差饷数额
9}l33T4T amount of share capital 股本额
&]8P1{ amount of sums assured 承保款额
9zZr^{lUl amount of variation 变动幅度
r) HHwh{9 amount of vote 拨款数额
!Lgg Ik1 amount payable 应付款额
./,/y"x amount receivable 应收款额
lm!.W5-l Amsterdam Stock Exchange 阿姆斯特丹证券交易所
3_txg>P" analysis 分析
4~y(`\0?4 ancillary risk 附属风险
5Eg1Q
YVt annual account 周年帐目；周年帐目报表；年度决算；年结
1|RANy annual accounting date 年结日期
,# Iu
7di annual allowance 每年免税额；年积金；年度津贴；年津
Ewu O&q
annual balance 年度余额
%{ABaeb] annual disposable income 每年可动用收入
d^RxQuA annual estimates 周年预算
jNTjSX annual fee 年费
/~}}"zx& annual general meeting 周年大会
`Zf^E
>) annual growth rate 年增率；每年增长率
1HXjN~XF annual long-term supplement 长期个案每年补助金
J]v%q," annual pensionable emolument 可供计算退休金的年薪
Iz sphBI annual report 年报
}x@2]juJ Annual Report on the Consumer Price Index 《消费物价指数年报》
m=?KZ?U` annual return 周年报表；周年申报表；每年报税表格
(0j}-iaQEZ Annual Return Rules 《周年报表规则》
s@9vY\5[9 annual review of consumer prices 每年消费物价回顾
}3o|EXx= annual roll-forward basis 逐年延展方式
_]yn"p annual salary 年薪
HIQ _%L4] annual statement 年度报表；年度决算表
0KYEb%44 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
8C[C{qOJ annuitant 年金受益人
nTuJEFn{ annuity 年金
}'""(,2 annuity contract 年金合约
,-i zEr annuity on human life 人寿年金
D&/kCi= R antecedent debt 先前的债项
}v Z+A
ante-dated cheque 倒填日期支票
1K MLG= anticipated expenditure 预期开支
y&Mr=5:y anticipated net profit 预期纯利
W{%TlN anticipated revenue 预期收入
K&nE_.kbl anti-inflation measure 反通货膨胀措施
v 0
}@ anti-inflationary stance 反通货膨胀立场
M4zm, >?K apparent deficit 表面赤字
Ey_" ~OB apparent financial solvency 表面偿债能力
yOphx07 ( apparent partner 表面合伙人
74H )|Dkx application for personal assessment 个人入息课税申请书
}lh I\q application of fund 资金应用
&S( .GdEf application to release as liquidator and to destruct the books of accounts and documents
PK;*u,V 申请免除清盘人职务及毁灭帐簿与文件
[<- appointed actuary 委任精算师
7l'6g g appointed auditor 委任核数师；委任审计师
|K6REkzr appointed trustee 委任的受托人
|<#{"'/= appointer 委任人
,$+lFv 3LE apportioned pro rata 按比例分摊
c\iA 89msp apportionment 分配；分摊
=; ^%(%Y{m Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
gXYI\. apportionment formula 分摊方程式
T.@aep\" apportionment of estate duty 遗产税的分摊
WX =Jl< appraisal 估价；评估
'$|[R98 appreciable growth 可观增长
*+-}P|S: appreciable impact 显着影响
e<=cdze appreciable increase 可观增长
$]{k+Jf appreciation 增值；升值
(5 R?#vj appreciation against other currencies 相对其他货币升值
+s,Qmmb7) appreciation of the exchange value of Hong Kong dollar 港元汇值上升
g6Q !8 appreciation tax 增值税
7N-w eX appropriation 拨款；拨用；拨付
:,Pn3xl appropriation account 拨款帐目
y=`2\L" O Appropriation Bill 拨款法案
N$h{Yvbn appropriation-in-aid system 补助拨款办法
&0NFb^8+ approved assets 核准资产
.z
6fv approved basket stock 认可一篮子证券
GqWB{$J;" approved budget 核准预算
2W/?q!t approved charitable donation 认可慈善捐款
\]=7!R Q\ approved charitable institution 认可慈善机构
kB/D!1
" approved currency 核准货币；认可货币
,=tD8@a< approved estimates 核准预算
|p><'Q% * approved estimates of expenditure 核准开支预算
dik:4; approved overseas insurer 核准海外保险人
4"{ooy^Q approved overseas trust company 核准海外信托公司
dE :+k/ approved pooled investment fund 核准汇集投资基金
^~G8?]w approved provident fund scheme 认可公积金计划
^SxY IFL approved provision 核准拨款
MP_'D+LS approved redeemable share 核准可赎回股份
G s 9:6 approved regional stock 认可地区性证券
VG,u7A*Z# approved retirement scheme 认可退休金计划
-sw
. approved subordinated loan 核准附属贷款
\<y`!"c
arbitrage 套戥；套汇；套利
&$]v h arbitrageur 套戥者；套汇者
C!Rs^/ arbitrary amount 临时款项
{P{bOe arrangement 措施；安排；协定
*8#i$w11M arrears 欠款
%1O;fQL arrears of pay 欠付薪酬
p$h4u_ arrears of revenue 逾期未收税款；逾期未收的帐项
_h X]% articles of association 组织章程；组织细则；组织章程细则
!X"K =zt" Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$4tWI O ascertainment of profit 确定利润
!|O~$2O@ "Asia Clear" “亚洲结算系统”
BB~OqZIP Asia Commercial Bank Ltd. 亚洲商业银行有限公司
D&}3$ 7> Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Uc_'(IyO Asian Development Fund [ADF] 亚洲发展基金
Z7_m)@%;kk Asian dollar bond 亚洲美元债券
JS*m65e Asian dollar market 亚洲美元市场
um4yF*3b9 Asian dollar rate 亚洲美元利率
4d8B `Fa9 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
t*>R`,j Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
enp )-nS0 asked price 沽盘；喊价；索价；卖方报价
?R K]FP"A assessable income 应评税入息
HRiL.DS assessable loss 应评税亏损
H2um|6> assessable profit 应评税利润
7Garnd b assessable value 应评税值
dgA-MQ5{ assessed profit 估定利润
JcbwD lUb assessed value 经评估价值
(x VsDAp=@ assessment 评税；评定；估价；评税单
|P -8HlOr assessment number 评税编号；估价编号
#$c Rkw assessment of additional tax 补加税评税
%kB8'a3 assessment of performance 业绩评估；实绩评价
1E73i_L Assessor 评税主任
9[m6Li asset price bubbles 资产价格泡沫
mf}O-Igte asset-backed securities 具资产保证的证券
8"dv _`ym assets accretion 资产增值
dl ~%MWAVb assets and liabilities 资产与负债
?gJy3@D assets betterment statement 资产递增表；资产改进表
u86"Y ^d# assets lending 实物放款；有抵押贷款
xKQ+{"?-^g assets of the company passing on the death 死者去世时转移的公司资产
{ _ S}H1, assets pledged as security for liabilities 用作负债抵押的资产
gF$V$cU assets portfolio 资产投资组合
A j2OkD assets price 资产价格
~ECD`N<YF assets quality 资产质素
: {IO=^D=$ assets realization 资产变现
<^zHE=h" assets refinancing arrangement 资产再集资安排
~$p2#AqX assets securitization 资产证券化
WHjUR0NZ assets situated outside Hong Kong 在香港以外地方的资产
R}lsnX< assets stripping 削减资产；拆卖资产
[P 06lIO assets value 资产值
w9, iq@ assignee 承让人
2 !At2P2 assignment 转让；转让书；转让契
VUhbD assignment of interest 权益转让
Xtp"QY
p assignment of letters patent and trade mark 专利证书及商标转让
uO=aaKG assignment of property 物业转让；物业转让书
+" 8,Mh assignment right 转让权
sFQ^2PwbS assignor 转让人
#|*F1K associate 有联系的人；有关连人士；相联者；合伙人；联系人
Q($Z%1S Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
i K12 pw associate member 附属会员
^my].Qpt associated body corporate 相联法人团体
qUxRM_7U associated company 相联公司；联属公司
=:/BV=tv associated corporation 相联法团
!"<Ms oY@ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
e 46/{4F, 公认会计师公会〔英国〕
<
V\I ~; Association of Futures Exchange Brokers 香港期货经纪协会
(rkU)Q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
wc!onZX5 association of underwriters 承保人组织
L+'Fs assumption of control 接管
{W]=~*w assurance 担保；保险；转易；转易书
]79:yMD~ba assurance of interest 权益的转易
o x%9Ph at 19XX price 按一九ＸＸ年价格计算
N_pJk2E at a discount 按赔价计算；按贴水价格计算；打折扣
1qf!DMcdZ at a premium 按溢价计算；按升水价格计算
oiX+l5`pz at call 通知付款；按通知
tl><"6AIP at constant market price 按固定市价计算
Clh!gpB c at constant price 按固定价格计算
<<i3r|} at cost 按成本计算
BQ @huns3 at current market price 按当时市价计算；按现时市价计算
T' LIrf at current price 按当时价格计算；按现时价格计算
7c~u= U" at factor cost 按要素成本计算；按生产要素成本计算
+r eor@h at money-of-the-day price 按付款当日价格计算
~i2 1%$ at or better 按指定或较佳价位〔买卖指令〕
v@wb"jdFi$ at par 按面值计算；平价
[+OnV & at sight 见票即付
D<V~f B at the close 按收市盘
=e8bNg at the opening 按开市盘
qQ0cJIISb\ attestation 见证；见证条款
\mV'mZ9> at-the-money option 平价期权
4E+hRKuo, attorney 受权人；受托代表人
TEMw8@b attornment 新拥有人承认书
G 2mX ; attributable profit 可归属利润
,}:G\u*Fu attributable share value 可归属股份价值
wb e<'/X+ Auckland Stock Exchange 奥克兰证券交易所
2 ho>eRX auction 拍卖
04*6(L)h* auctioneer 拍卖商
KID,|K audit 审计；核数
A0Zt 8> w Audit Commission 审计署
bzvh%RsW Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Vo7dAHHL 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〕
%s&ChM?8F audit review 帐目审查
>-O/U5<! Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
y| Ir._bt audited account 审计帐目；经审计的帐目
1c;6xc,ub audited annual account 经审计的周年帐目
#'q<v"w audited balance sheet 经审计的资产负债表
v*9<c{ a auditor 核数师；核数主任；审计师
3 q`)* auditor's certificate 核数师证明书；审计师证明书
HgBGV0 auditor's report 核数师报告；审计师报告
MdXchO-Lyc Aussie bond 澳元债券
BSkDpr1C austerity budget 紧缩预算
1y lk4@` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
M4d47<'*~ Australia All Ordinaries Index 澳洲所有普通股票指数
#rY sj-2 Australian Dollar [AUD] 澳元
HU9Sl*/ Australian Options Market 澳大利亚期权市场
4[BG# Australian Securities Commission 澳洲证券事务监察委员会
QjC22lW- Australian Society of Certified Practising Accountants 澳洲执业会计师公会
tOOchu?= Australian Stock Exchange 澳大利亚证券交易所
iC*F Austrian Schilling [ATS] 奥地利先令
[xT:]Pw} authentication 认证；鉴证
EZYBeqv authority to purchase 委托购买证；委购书
9
Rx
s authorization 认可；核准；授权；授权书
0d3+0 EN{ authorization by direction 指示授权
gd0Vp Xf' authorization by instruction 指令授权
|,aG%MTL authorization by warrant 令状授权
.cR
-V`
authorization of unit trust 单位信托的认可
EaWS. eK authorized agent 指定代理人
jZ%TJ0(H authorized capital 法定资本
rY p3(k3 authorized clerk 出市员
iR\ Hv'| authorized dealer 认可交易商
D) @YI.T authorized financial institution 认可财务机构
Vp<seO;7o authorized fund 认可基金
JICawj:I authorized fund house 获授权的基金公司；认可基金公司
~`D|IWMDq authorized institution 认可机构
Q//,4>JKf authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
&<+ A((/i authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
3mSXWl^? authorized insurer 获授权保险人；获认可承保人
&E M\CjKv" authorized investment 特准投资项目
4]/7 )x?R authorized person 获授权人
#_B-4sm authorized representative 获授权代表
Vf`7V $sr authorized share capital 法定股本
IJJ%$%F/ automated quotation system 自动报价系统
I"1;|`L~: Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
@&"Pci+-| 自动交易系统〔香港期货交易所有限公司〕
jM &r{^( automatic adjustment mechanism 自动调整机制
93<:RV automatic adjustment system 自动调整系统
LPwT^zV&N Automatic Clearing House 自动票据交换所
{>"NyY automatic exchange rates accumulation system 自动化汇率累集系统
fl;s9:< Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
jA(>sz automatic teller machine [ATM] 自动柜员机
zSE<"(a autopay 自动转帐
:=9] c17= available assets 可用资产
KE1ao9H8wR available fiscal reserve 现存财政储备
Nk[2nyeO> available profit 可用利润
^T.E+2=>z Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
o0ZM[0@j average 平均；平均数；海损
J|3E- p\o average basic salary 平均基本薪金
qClHP)< average consumer expenditure 平均消费开支；一般消费开支
H K~xOAF average cost 平均成本
U#n#7G6fRp average cost of land production 增辟土地平均成本
KK,Z"){
average daily turnover 平均每日成交额
Qa Gl R`Y average daily wage rate 平均每日工资率
9
C {;h average expenditure pattern 平均开支模式
OgcHS? average growth rate 平均增长率
!6G?zipB average net fixed assets 固定资产平均净值
j& UMjI9[ average of relatives 相对价格平均数
"/]| Hhc{ average price 平均价格
YUf1N?z average propensity to consume 平均消费倾向；一般消费倾向
k Sc{^-<R average propensity to save 平均储蓄倾向；一般储蓄倾向
xBFJ} v average rate 平均率
{T'GQz+R" average revenue 平均收入；平均收益
KI ]wm average stock 平均库存；平均存货
yIb,,!y9{ average yearly rent 平均年租
\]9.zlB avoidance of double taxation 避免双重课税
!m(4F(!"h avoidance of tax 避税
