A:
MgHyKn'rL A share Ａ股；甲类股份
]j*o&6cQf abatement of tax 减税；减扣免税额
Xu3^tH-b< ABN AMRO Bank N.V. 荷兰银行
~Az20RrK) above-the-line expenditure 线上项目支出；经常预算支出
ETH`. ~% above-the-line receipt 线上项目收入；经常预算收入
j!mI9*hP ABSA Asia Limited 南非联合亚洲有限公司
aP8Im1<A absolute change 绝对数值变更
)7q;F m_/ absolute expenditure 实际开支
g]$>G0E`oD absolute guideline figure 绝对准则数字
5Ag]1 k{ absolute interest 绝对权益
$msT,$NJ absolute order of discharge 绝对破产解除令
da\K>An> absolute profit margin 绝对利润幅度
s? ~Abj_ absolute value 实值；绝对值
dT/Cn v= absolutely vested interest 绝对既得权益
uz>s2I}B absorbed cost 已吸收成本；已分摊成本
m{pL<
g^M absorption 吸收；分摊；合并
(oq(-Wv absorption rate 吸收率；摊配率；分摊率
@WhcY*R2 ACB Finance Limited 亚洲商业财务有限公司
akm) X0!-} acceptable form of reciprocity 合理的互惠条件
xVfJ ]Y acceptable rate 适当利率；适当汇率
QlJ CdC Sy acceptance agreement 承兑协议
"uGJ\ acceptance for honour 参加承兑
J9/9k acceptor 承兑人；接受人；受票人
s]L`&fY]O acceptor for honour 参加承兑人
?U| ~h1
accident insurance 意外保险
}-zx4<4BH Accident Insurance Association of Hong Kong 香港意外保险公会
YH':cz e accident insurance scheme 意外保险计划
!\ y_ik
accident year basis 意外年度基准
C1p
|.L?m accommodation 通融；贷款
v &H&+:< accommodation bill 通融票据；空头票据
fQ#mx.|8y accommodation party 汇票代发人
&^9f)xb account balance 帐户余额；帐户结余
cJ!wZT`
account book 帐簿
70 HEu @- account collected in advance 预收款项
}xLwv= Ia account current book 往来帐簿
*}ay account of after-acquired property 事后取得的财产报告
"^_p>C)T account of defaulter 拖欠帐目
*sAoYx account payable 应付帐款
xhUQ.(S`r6 account payee only [A/C payee only] 只可转帐；存入收款人帐户
8Y5*
1E* account receivable 应收帐款
rRT9 )wDa account receivable report 应收帐款报表
b\=0[kBQw account statement 结单；帐单；会计财务报表
;a{ Dr account title 帐户名称；会计科目
C9gF2ii|? accountant's report 会计师报告
deHBY4@ Accountant's Report Rules 会计师报告规则
ywq{9)vq accounting and auditing procedure 会计与审计程序；会计与核数程序
Esw&ScBOP Accounting Arrangements 《会计安排》
jXZKR (L accounting basis 会计基础
HP] Xh~aP accounting by Official Receiver 破产管理署署长呈交的帐目
UY}lJHp0 Accounting Circular 《会计通告》
WN m,r>6m accounting class 会计类别
S_?}H accounting date 记帐日期；会计结算日期
&[ 3y_, accounting for money 款项核算
]d$)G4X 1 Accounting Officer 会计主任
E'MMhl o accounting period 会计报告期；会计期
V_+ 3@C accounting policy 会计政策；会计方针
\hi{r@k>} accounting practice 会计惯例
v{JCEb&wN accounting principle 会计准则
.]r[0U accounting record 会计记录
_
esFx accounting report 会计报告
a Mv Accounting Services Branch [Treasury] 会计事务部〔库务署〕
'd(}bYr) Accounting Society of China 中国会计学会
cB -XmX/ accounting statement 会计报表
EVb'x Zr accounting system 会计制度；会计系统
f$2lq4P{ accounting transaction 会计事项；帐务交易
ZR..>= accounting treatment 会计处理
OE4 2{?) accounting year 会计年度
y;<jE.7>
accretion 增值；添加
]~e c] Y accrual 应计项目；应累算数目
?)]sfJG accrual basis 应计制；权责发生制
gu wnYS accrual basis accounting 应计制会计；权责发生制会计
}E?s*iP accrue 应累算；应计
%A82{ accrued benefit 应累算利益
NKGo E/ accrued charges 应计费用
:+E>Uz T accrued cumulative preference share dividend 应累算的累积优先股股息
lV]l`$XI accrued expenses 应累算费用
'J!P:.=a> accrued interest payable 应付利息；应计未付利息
jS R:ltd accrued interest receivable 应收利息；应计未收利息
ShCAkaj_ accrued right 累算权益
yD(/y"P,9 accruing profit 应累算的利润
3kKXzIh accumulated fiscal reserve 累积财政储备
-MB ,]m accumulated profit 累积利润；滚存溢利
x!I7vs~~zW accumulated reserve 累积储备
|2n2 accumulation of surplus income 累积收益盈余
>{m>&u;Cc acquired assets 既得资产
0Fbq/63 acquisition 收购；购置；取得
rTmcP23] acquisition cost 购置成本
l l&iMj] acquisition expenses 购置费用
>S t acquisition of 100% interest 收购全部股权
6 _7 3 acquisition of control 取得控制权
N.&)22<m9 acquisition of fixed assets 购置固定资产
uX.Aq@j acquisition of shell “买壳”
{Ziq~{W_ acquisition price 收购价
X^aujK ^@ act of God 天灾
yGS ._;#R acting partner 执事合伙人
T( ;BEyc? active market 买卖活跃的市场；交投畅旺的市场；旺市
Oh8 ;YE-% active partner 积极参与的合伙人
f, ;sEV active trading 交投活跃
,
/ 4}CM actual circulation 实际流通
s[xdID^3. actual cost 实际成本
Bb-x1{t actual expenditure 实际开支；实际支出
7 Kh+m@q. actual income 实际入息；实际收入；实际收益
Xc
Pn actual market 现货市场
k)S7SbQ actual price 现货价；实际价格
+d#ZSNu/ actual profit 实际利润
ss,6;wfX actual quotation 实盘；实际价位；实际报价
.bpxSU%X actual year basis 按实际年度计算
eQ C`e#% actuals 实货
_k
~bH\ ( actuarial investigation 精算调查
3!Be kn] actuarial principle 精算原则
&,e @pv c3 actuarial report 精算师报告
}]g>PY Actuarial Society of Hong Kong 香港精算学会
t5 5k#`Z actuarial valuation 精算师估值
~hM4({/QN actuary 精算师
c-s ~q/ ad referendum agreement 暂定协议；有待覆核的协定
->93.sge ad valorem duty 从价税；按值征税
snj+-'4T ad valorem duty system 从价税制
\f ad valorem fee 从价费
bZtjg ad valorem tariff 从价关税
Mb$&~! additional allowance 额外免税额
M% $zor additional amount for unexpired risk 未过期风险的额外款额
)0UQy#r additional assessable profit 补加应评税利润
O"Xjv `j: additional assessment 补加评税
@Vb -BC, additional commitment 额外承担
M ?F({#] additional commitment vote 额外承担拨款
T_\GvSOI additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
T}4 RlIZF additional dependent parent allowance 供养父母额外免税额
NQ@ EZo J additional provision 额外拨款
aW4 tJN%! additional stamp duty 附加印花税
f9&D 0x? additional tax 补加税罚款；补加税款
$//18+T Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
B2W PjhzD adjudged bankrupt 被裁定破产
d q"b_pr; adjudicated bankrupt 裁定破产人
f![x7D$ adjudication fee 裁定费；评定印花税额手续费；评估契据费
=@ gH$Q_1 adjudication of bankruptcy 裁定破产；宣告破产
L'"20=sf adjudication of insolvency 裁定无力偿还债务
-md2Z0^ Kc adjusted actual 经调整的实数；调整后的实数
(3{'GX2c adjusted current assets 经调整的流动资产；调整后的流动资产
C<6u} czA adjusted figure 经调整的数字；调整后的数额
. I
{X adjusted liabilities 经调整的负债；调整后的负债
!ssE >bDa adjusted loss 经调整的亏损；调整后的亏损
7<|1 xOT 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
Xdq2 .:\ adjusted profit 经调整的利润；调整后的利润
;wJLH\/ adjusted surplus 经调整的盈余额；调整后的盈余额
zd>[uIOR adjusted value 经调整的价值；调整后的价值
"g>uNtt~ adjustment 调整；修订；理算〔保险〕
$-M 1<?5 adjustment centre 调剂中心
>^D"% Oj y adjustment lag 调整过程的时间差距；调整时差
8Tt2T }
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%jqBYn0q' adjustment of loss 亏损调整
Xb#x^?| adjustment process 调整过程；调整程序
6"-LGK: adjustment range 调整幅度
`: i|y administered exchange rate 受管制汇率
v-42_} Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
|KplbU0iC administration expenses 行政费用
onG,N1`+ administration fee 手续费；行政费
f ,K1 a9. administration in bankruptcy 破产管理
j)'V _@ administration order 遗产管理令
@UkcvhH administrator 管理人；遗产管理人
J);1Tpm administrator of the estate 遗产管理人
0pBlmPafY admission of debt 债项承认书
\eI )(,A admission of proof 接纳债权证明
_o' jy^ advance 放贷款项；垫付款项；预支款项；预付款项
=f.f%g6 advance account 暂支帐目；预付款帐户
[-s0'z advance compensation 预付补偿金
rS>njG;R advance from shareholder 股东垫款
} I; =IYrN advance pending reimbursement 预支以待日后付还
.fU qsq advanced economy 先进经济体系
EG7ki0 advancement 预付；预付财产
b0m1O. &I_ advances warrant 垫款令
x>&1;g2r advancing 贷出
kx]f`b adverse balance 逆差
`(W
V pP? adverse exchange 逆汇
$-5i wZ advertisement addressed to shareholders 在报章刊登的致股东通告
B%^B_s advice for collection 托收通知书
q NC.| R advice of drawing 提款通知书；汇票通知书
e_ \4(4x advice of payment 付款通知
<IK8 Ucp Advisory Committee [Securities and Futures Commission]
wgkh} b
谘询委员会〔证券及期货事务监察委员会〕
,5t.0XqS Advisory Committee on Diversification 经济多元化谘询委员会
6LNm>O affidavit 誓章；遗产申报誓章
TcO@q ]+S affidavit of no receipt 述明无收款的誓章
&q``CCOF& affiliate 联号；联营公司；附属公司
8l+\Qyj affiliated company 附属公司；联号；联营公司
V8[woJ5x affirmation [estate duty] 非宗教式宣誓〔遗产税〕
A}H)ojG'v affordability 负担能力
z/6kxV 89 African Development Bank [AfDB] 非洲开发银行
]Ol@^$8} after-acquired property 事后取得的财产
JgYaA*1X after-hours dealing 市后交易
AM'-(x| after-tax profit 税后盈利；税后利润；税后溢利
)q &uvfQ1( agency agreement 代理协议
l: 1Zq_?v; agency expenses 代理机构的开支
rguC#Xt!4 agency fee 代理费
Q 4CxtY Agency Law 《代理法》
NrNbNFfo agent 代理人；承销人
Maf!,/U4 agent of company 公司代理人
ylmf^G@JC agent's fee 代理人费；经纪费
Ur?a%] aggregate 总计；总数；总体数字
l4L&hY^ aggregate amount 总款额；总额
=WFMqBh<` aggregate assets and liabilities 总体资产与负债
`)1_^ # k aggregate at constant price 按固定价格计算的总体数字
l)a]V]oQ aggregate demand 总需求
2@uo2]o) aggregate gross position 总持仓量
"eZN ci aggregate limit 总限额
}y x'U 3 aggregate of salaries tax 合计薪俸税
k3}ymhUf aggregate performance 总体表现；总体业绩
^3*/x%A,g aggregate supply 总体供应
_Bb/~^ aggregate surplus 总盈余
) i.p[ aggregate total 整体总额
]\ sBl aggregate value 总值；合计价值
^qS[ 2Dy aggregated basis 合计基准
?9OiF-:n aggregated net chargeable income 合计应课税入息实额
9~
K 1+%! aggregation 合并计算；合计；总和
"9 & 6bBa aggregation of incomes of husband and wife 夫妇入息合并计算
[0Z
r z+q aggregation of property 财产的总和
HGh`O\f8 agio 差价；贴水
#wk'&XsC#z 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》
.v/s9 'lB Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
tm#T8iF 《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》
\&Mipf7a Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
;oH%d;H 《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》
xzz[!yJjG Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
)0yY|E\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
|L%F`K>Z: agreement for a settlement 授产协议
2oGl"3/p agreement for assignment 转让协议
f,)[f M4 agreement for sale 售卖协议；买卖协议
j42U|CuK agreement for sale and purchase 买卖协议
LXJ"ct agreement for the payment of interest 支付利息协议
5ok3q@1_]{ agreement for the repayment of money 还款协议
hz>&E,<8q agreement of reinsurance 再保险协议
TStu)6%` Agricultural Bank of China 中国农业银行
2%rAf8= air passenger departure tax 飞机乘客离境税
,*bI0mFZ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
(SkI9[1\@3 airport tax 机场税
4%KNHeaN alcohol duty 酒精税
)DI/y1 alienation 让与；让渡；转让
D?) "Z$ alimony 生活费；赡养费
oz(<e All Ordinaries Index [AOI] 所有普通股指数
H9x xId?3u all risks 全险；综合险
vaxNF%^~yN All Sales Record for Stock Market 《股票市场成交报告》
qCc'w8A Allied Capital Resources Limited 新联财务有限公司
@Vr?)_ 0 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8]YFlW9 allocation letter 拨款信件
A%"mySW allocation of fund 分配款项；预留款项
g%4-QCZ, allocation of profit 利润分配；溢利分配
I8Y[d$z allocation warrant 拨款令
d-#MRl$rtK allotment 分配；配股
53= VIN] allotment notice 股份配售通知；配股通知
DCACj-f allotment of shares 股份分配
k =ru)
_$2 allowable 可获宽免；免税的
F7E # x allowable business loss 可扣除的营业亏损
}e9E+2}Z\ allowable expenses 可扣税的支出
DQ?'f@I&* allowance 免税额；津贴；备抵；准备金
|z<E%`u% allowance for debts 债项的免税额
G;Q)A$- allowance for depreciation by wear and tear 耗损折旧免税额
b* n o.eB allowance for funeral expenses 殡殓费的免税额
&\ F`M|c allowance for inflation 为通货膨胀而预留的款项；通胀准备金
1 7a 'C allowance for repairs and outgoings 修葺及支出方面的免税额
+w?RW^ :Q= allowance to debtor 给债务人的津贴
NJ/6_e alteration of capital 资本更改
^+Ie alternate trustee 候补受托人
^.& 2-#i amalgamation 合并
f[6;)ZA ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
$A`D p{e" ambit of charges 征税范围；收费范围
ac6L3=u\ amended valuation 经修订的估值
q=M!YWz American Commodities Exchange 美国商品交易所
Hq?-e?Nc American Express Bank Limited 美国运通银行
[>A% % American Stock Exchange 美国证券交易所
O3bo3Cm$ amortization 摊销
k#_B^J&d amount due from banks 存放银行同业的款项
I8d#AVF2 amount due from banks abroad 存放海外银行同业的款项
2ro4{^(_ amount due from holding companies 控股公司欠款
U!r2`2LY amount due from local banks 存放本港银行同业的款项
| 2,u!{ amount due to banks 银行同业的存款
wN-3@ amount due to banks abroad 海外银行同业的存款
6+b!|` ?l+ amount due to holding companies 控股公司存款
6 D_3Hwrs amount due to local banks 本港银行同业的存款
g""1f%U_p amount due to outport banks 外埠银行同业的存款
5`53lK.C amount for note issue 发行纸币的款额
h.g j4/g amount of bond 担保契据的款额
<5?.s<
y$" amount of consideration 代价款额
3 R1v0 amount of contribution 供款数额
D4g$x' amount of indebtedness 负债款额
\Bg;}\8 X amount of principal of the loan 贷款本金额
/~ yk amount of rates chargeable 应征差饷数额
Q|q.~x<RQ amount of share capital 股本额
S c_#BD. amount of sums assured 承保款额
:@a8>i1& amount of variation 变动幅度
p}$VBl$' amount of vote 拨款数额
qn}4P Vn4 amount payable 应付款额
S
'S|k7Lp amount receivable 应收款额
y=_8ae}aD~ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
FGo{6'K(: analysis 分析
h W\q ancillary risk 附属风险
uO8z . annual account 周年帐目；周年帐目报表；年度决算；年结
O>9+ tQ annual accounting date 年结日期
RoCX*3 d annual allowance 每年免税额；年积金；年度津贴；年津
49q\/ annual balance 年度余额
jHBzZ!< annual disposable income 每年可动用收入
uH7 $/ annual estimates 周年预算
pT\>kqmj annual fee 年费
sDA&U9; annual general meeting 周年大会
gM~ dPM| annual growth rate 年增率；每年增长率
`./$hh annual long-term supplement 长期个案每年补助金
kXK D>."E* annual pensionable emolument 可供计算退休金的年薪
tfW*(oU annual report 年报
{WfZE&B Annual Report on the Consumer Price Index 《消费物价指数年报》
<2@V$$Qg.~ annual return 周年报表；周年申报表；每年报税表格
[9dW9[Z+! Annual Return Rules 《周年报表规则》
< p JeiMo annual review of consumer prices 每年消费物价回顾
w 64 /$ annual roll-forward basis 逐年延展方式
OIP JN8V annual salary 年薪
!cS
A|C annual statement 年度报表；年度决算表
!l f'gW 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
S?TyC";! annuitant 年金受益人
OE_;i}58 annuity 年金
d( !W annuity contract 年金合约
=w &JDj annuity on human life 人寿年金
VA{2a7] antecedent debt 先前的债项
(ns> z7 ante-dated cheque 倒填日期支票
}Jfi"L anticipated expenditure 预期开支
%6c[\ubr anticipated net profit 预期纯利
&+]x anticipated revenue 预期收入
C 8 [W anti-inflation measure 反通货膨胀措施
4E\Jk 5co, anti-inflationary stance 反通货膨胀立场
kex4U6&OQB apparent deficit 表面赤字
2eNA#^T= apparent financial solvency 表面偿债能力
B"sQ\gb%Q apparent partner 表面合伙人
a?&{eMEe} application for personal assessment 个人入息课税申请书
HAa$ pG b application of fund 资金应用
M;s r1C application to release as liquidator and to destruct the books of accounts and documents
ipy 1tXc 申请免除清盘人职务及毁灭帐簿与文件
cbsU!8 appointed actuary 委任精算师
b| _Pt appointed auditor 委任核数师；委任审计师
Dxj&9Ra appointed trustee 委任的受托人
yn &+ >{ appointer 委任人
v 809/c* apportioned pro rata 按比例分摊
J~ dk4D\ apportionment 分配；分摊
cO}`PD $i Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
yc ize2>q apportionment formula 分摊方程式
ca~n fo apportionment of estate duty 遗产税的分摊
y"5>O|` appraisal 估价；评估
sJA` A appreciable growth 可观增长
YXe L7W appreciable impact 显着影响
^eu={0k appreciable increase 可观增长
K 7o!,['W appreciation 增值；升值
7&t y!PpD appreciation against other currencies 相对其他货币升值
oUXi 4lsSc appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Hrz #S o\# appreciation tax 增值税
z T _ appropriation 拨款；拨用；拨付
+
Xc s<+b
appropriation account 拨款帐目
/F/zMZGSA{ Appropriation Bill 拨款法案
h?UUd\RU) appropriation-in-aid system 补助拨款办法
J-Xw}|>@ approved assets 核准资产
TCb 7-s approved basket stock 认可一篮子证券
@D:$~4ks approved budget 核准预算
6;|6@j approved charitable donation 认可慈善捐款
G.ag$KF approved charitable institution 认可慈善机构
A}. / ;[ approved currency 核准货币；认可货币
g>g]qQ approved estimates 核准预算
os<YfMM<:/ approved estimates of expenditure 核准开支预算
="yN4+0-p approved overseas insurer 核准海外保险人
2@&|/O6_\h approved overseas trust company 核准海外信托公司
*RPd U. approved pooled investment fund 核准汇集投资基金
?\_\pa/+ approved provident fund scheme 认可公积金计划
fgzk c"ReK approved provision 核准拨款
soSdlV{ approved redeemable share 核准可赎回股份
'*`25BiQ approved regional stock 认可地区性证券
>%x N?% approved retirement scheme 认可退休金计划
x:Mh&dq? approved subordinated loan 核准附属贷款
dCbRlW arbitrage 套戥；套汇；套利
ape \zZCV arbitrageur 套戥者；套汇者
+`y{r^xD arbitrary amount 临时款项
gd#j{yI/Xf arrangement 措施；安排；协定
4V2}'/|[ arrears 欠款
wNNInS6 arrears of pay 欠付薪酬
y ;'yob arrears of revenue 逾期未收税款；逾期未收的帐项
aicvu(%EE articles of association 组织章程；组织细则；组织章程细则
H> zX8qP+ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
CxvL !ew ascertainment of profit 确定利润
Nft~UggK "Asia Clear" “亚洲结算系统”
P@LFX[HtM Asia Commercial Bank Ltd. 亚洲商业银行有限公司
o8PK,!Pl Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
F_<n8U:Y Asian Development Fund [ADF] 亚洲发展基金
! 06
!`LT Asian dollar bond 亚洲美元债券
r)4GH%+?fv Asian dollar market 亚洲美元市场
!+<OED=qe Asian dollar rate 亚洲美元利率
yniXb2iM Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0@O:C:: Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
5o v F$qn asked price 沽盘；喊价；索价；卖方报价
<./r%3$;7 assessable income 应评税入息
Wqy \yS [ assessable loss 应评税亏损
9 )y7K%b0 assessable profit 应评税利润
eNQQ`ll@m assessable value 应评税值
[Dzd39aKr assessed profit 估定利润
j3W) assessed value 经评估价值
\/wbk`2 assessment 评税；评定；估价；评税单
-2D/RE7| assessment number 评税编号；估价编号
7I#<w[l>k assessment of additional tax 补加税评税
,$H[ DX assessment of performance 业绩评估；实绩评价
yA+ NRWWj Assessor 评税主任
KxA ^?,t[ asset price bubbles 资产价格泡沫
t)p . $ asset-backed securities 具资产保证的证券
l?f%2:}m assets accretion 资产增值
Xur {nk~? assets and liabilities 资产与负债
qk+RZ> T<o assets betterment statement 资产递增表；资产改进表
y;GwMi $KI assets lending 实物放款；有抵押贷款
t7P[^f15[ assets of the company passing on the death 死者去世时转移的公司资产
EF8~rKO3 assets pledged as security for liabilities 用作负债抵押的资产
C6 PlO assets portfolio 资产投资组合
U8>M`e"D assets price 资产价格
2HX#:y{\l assets quality 资产质素
[ Q@rW5,- assets realization 资产变现
:`Z 'vRj assets refinancing arrangement 资产再集资安排
#Wf9` assets securitization 资产证券化
@L-] %C assets situated outside Hong Kong 在香港以外地方的资产
f"Z2,!Z; assets stripping 削减资产；拆卖资产
;^"#3_7T] assets value 资产值
U+4W9zhwo assignee 承让人
" 0V8i%a assignment 转让；转让书；转让契
xY=%+o.?* assignment of interest 权益转让
Fr|Ts>Kx assignment of letters patent and trade mark 专利证书及商标转让
-50 Nd=1 assignment of property 物业转让；物业转让书
c %f'rj assignment right 转让权
`Lr I^9Z assignor 转让人
|eu:qn8 associate 有联系的人；有关连人士；相联者；合伙人；联系人
GV"X) tGo Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
&F 3'tf? associate member 附属会员
(p1}i::Y8 associated body corporate 相联法人团体
Kqn{q4 L associated company 相联公司；联属公司
37U2Tb!y ' associated corporation 相联法团
D=!T,p= Association of Chartered Certified Accountants [ACCA] [United Kingdom]
!xRboPg 公认会计师公会〔英国〕
z]V%&f Association of Futures Exchange Brokers 香港期货经纪协会
~USU\dni Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
<uf,@N5m association of underwriters 承保人组织
0;X0<IV assumption of control 接管
P. >5`^ assurance 担保；保险；转易；转易书
)*m#RqLQ8 assurance of interest 权益的转易
qJZ:\u8oO at 19XX price 按一九ＸＸ年价格计算
`*ml/% \
at a discount 按赔价计算；按贴水价格计算；打折扣
F<Y> at a premium 按溢价计算；按升水价格计算
&f"kWOe$X at call 通知付款；按通知
l Df:~ at constant market price 按固定市价计算
L >X39R~ at constant price 按固定价格计算
[CAV"u)0 at cost 按成本计算
rl0|)j at current market price 按当时市价计算；按现时市价计算
&`}8Jz=S at current price 按当时价格计算；按现时价格计算
2`V[Nb at factor cost 按要素成本计算；按生产要素成本计算
K."h}f95 at money-of-the-day price 按付款当日价格计算
e"u89acp at or better 按指定或较佳价位〔买卖指令〕
Lk8NjK6 at par 按面值计算；平价
cq,8^o& at sight 见票即付
[Fo" MeH?R at the close 按收市盘
v0 uA]6: at the opening 按开市盘
c)Ep< W<r1 attestation 见证；见证条款
x/]]~@: at-the-money option 平价期权
w.9'TR attorney 受权人；受托代表人
WVkJ=r0Ny attornment 新拥有人承认书
0%OV 3` attributable profit 可归属利润
QBwgI>zfS" attributable share value 可归属股份价值
cd-; ?/ Auckland Stock Exchange 奥克兰证券交易所
A{(<#yRfg auction 拍卖
@`S8d%6 P auctioneer 拍卖商
mvV5X al audit 审计；核数
#CcWsI>+w> Audit Commission 审计署
ge@ KopZ& Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
SGA!%=Lp 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〕
0!(BbQnWI audit review 帐目审查
qFwJ%(IQ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
f8 3Tl~ audited account 审计帐目；经审计的帐目
%$3)xtS6 audited annual account 经审计的周年帐目
o9 g0fC audited balance sheet 经审计的资产负债表
P{ {U auditor 核数师；核数主任；审计师
^cz;UQX~} auditor's certificate 核数师证明书；审计师证明书
4Px auditor's report 核数师报告；审计师报告
?=^ M(TA; Aussie bond 澳元债券
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$R2%*y austerity budget 紧缩预算
UW@BAj@^@ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
P3u,)P& Australia All Ordinaries Index 澳洲所有普通股票指数
X GhV?
tA Australian Dollar [AUD] 澳元
9p '#a: Australian Options Market 澳大利亚期权市场
#'2CST Australian Securities Commission 澳洲证券事务监察委员会
mok% TK Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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$F% Australian Stock Exchange 澳大利亚证券交易所
^V5g[XL2 Austrian Schilling [ATS] 奥地利先令
5Z @~d'D authentication 认证；鉴证
Qk_` IlSd authority to purchase 委托购买证；委购书
wg0hm#X authorization 认可；核准；授权；授权书
.dStV6 authorization by direction 指示授权
o7B }~;L authorization by instruction 指令授权
rh%-va9 authorization by warrant 令状授权
mE+ authorization of unit trust 单位信托的认可
;;cP t44s authorized agent 指定代理人
xw5LPz;B authorized capital 法定资本
( /): authorized clerk 出市员
7\e96+j|f authorized dealer 认可交易商
/H m), 9NN authorized financial institution 认可财务机构
|fTWf}Jx authorized fund 认可基金
{6uh Ub
authorized fund house 获授权的基金公司；认可基金公司
j^& {5s authorized institution 认可机构
.o!z:[IPY authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
,O[Maj/ch authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
f} _d`?K authorized insurer 获授权保险人；获认可承保人
!` VC4o authorized investment 特准投资项目
{#Vck\& authorized person 获授权人
)rP)-op|A authorized representative 获授权代表
#Lq{_Y authorized share capital 法定股本
n$S`NNO{] automated quotation system 自动报价系统
O{F)|<L(G Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ZKT~\l 自动交易系统〔香港期货交易所有限公司〕
"Nx3_mQ automatic adjustment mechanism 自动调整机制
6QC=:_M; automatic adjustment system 自动调整系统
D#?jd dr- Automatic Clearing House 自动票据交换所
01P ~K|s automatic exchange rates accumulation system 自动化汇率累集系统
Z;XiA<| Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
tg X},OU^ automatic teller machine [ATM] 自动柜员机
xO< $xx autopay 自动转帐
49 ("$! available assets 可用资产
RC']"j pW available fiscal reserve 现存财政储备
t=;84lA available profit 可用利润
;N FTdP Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
mm 5y'=# average 平均；平均数；海损
0B;cQSH!q average basic salary 平均基本薪金
ps* dO average consumer expenditure 平均消费开支；一般消费开支
^ld ?v average cost 平均成本
{#c* *' 4 average cost of land production 增辟土地平均成本
H%*< t} average daily turnover 平均每日成交额
f zVU 9BU average daily wage rate 平均每日工资率
$j\UD8Hj'- average expenditure pattern 平均开支模式
|4F 3Gu average growth rate 平均增长率
guC7!P^ average net fixed assets 固定资产平均净值
{ fmY_T[Q8 average of relatives 相对价格平均数
HcrI3v|6 average price 平均价格
b(Ev : average propensity to consume 平均消费倾向；一般消费倾向
t`XY Y average propensity to save 平均储蓄倾向；一般储蓄倾向
E|aP kq]
average rate 平均率
x\
pC& average revenue 平均收入；平均收益
+foyPj!% average stock 平均库存；平均存货
N~%F/`Z<+ average yearly rent 平均年租
onuhNn_=> avoidance of double taxation 避免双重课税
Pc*+QtQ
avoidance of tax 避税
