A:
mrbIoN==` A share Ａ股；甲类股份
'0=U+Egp abatement of tax 减税；减扣免税额
4 '+)9&g ABN AMRO Bank N.V. 荷兰银行
~W#f,mf above-the-line expenditure 线上项目支出；经常预算支出
$K iMu above-the-line receipt 线上项目收入；经常预算收入
kQb0pfYs ABSA Asia Limited 南非联合亚洲有限公司
QxkfP % _g absolute change 绝对数值变更
jsG9{/Ov3 absolute expenditure 实际开支
[:k'VXL absolute guideline figure 绝对准则数字
_m&VdIPO absolute interest 绝对权益
,S8Vfb & absolute order of discharge 绝对破产解除令
1dq.UW\ absolute profit margin 绝对利润幅度
Rsulp#[' absolute value 实值；绝对值
*H$nydQ: absolutely vested interest 绝对既得权益
f*I5 m= absorbed cost 已吸收成本；已分摊成本
F;ZLoG*U absorption 吸收；分摊；合并
)CmuC@ Q" absorption rate 吸收率；摊配率；分摊率
K1hw' AaQ ACB Finance Limited 亚洲商业财务有限公司
OYzJE@r^ acceptable form of reciprocity 合理的互惠条件
_+. t7q^ acceptable rate 适当利率；适当汇率
u,pm\ acceptance agreement 承兑协议
mA."*)8VNg acceptance for honour 参加承兑
@Yg7F >s acceptor 承兑人；接受人；受票人
f^]AyU;F: acceptor for honour 参加承兑人
55I>v3 w accident insurance 意外保险
`SG70/ Accident Insurance Association of Hong Kong 香港意外保险公会
5FzRusN iA accident insurance scheme 意外保险计划
9@j~1G% ^ accident year basis 意外年度基准
<V, ?!}V accommodation 通融；贷款
l?~ci
;lG accommodation bill 通融票据；空头票据
lz*PNT{E accommodation party 汇票代发人
w iq{ Jo# account balance 帐户余额；帐户结余
}iC~B } account book 帐簿
:@/fy}! account collected in advance 预收款项
t L5Xfd?u account current book 往来帐簿
}/L YI account of after-acquired property 事后取得的财产报告
a~%ej.)l account of defaulter 拖欠帐目
_c&*'IY[V account payable 应付帐款
^Y&Cm.w account payee only [A/C payee only] 只可转帐；存入收款人帐户
^d"J2n,7L account receivable 应收帐款
Q(sbClp" account receivable report 应收帐款报表
;L[9[uQ[C account statement 结单；帐单；会计财务报表
GWhZ Mj account title 帐户名称；会计科目
i-<=nD&?t accountant's report 会计师报告
aw 7f$ Fqk Accountant's Report Rules 会计师报告规则
ZBXGu f accounting and auditing procedure 会计与审计程序；会计与核数程序
kgI Wgk% Accounting Arrangements 《会计安排》
<,GHy/u\ accounting basis 会计基础
1t0F J@)* accounting by Official Receiver 破产管理署署长呈交的帐目
EK '&S=] Accounting Circular 《会计通告》
TM}F9!*je accounting class 会计类别
D6vn3*,& accounting date 记帐日期；会计结算日期
X+3)DE\2 accounting for money 款项核算
) &9 =)G Accounting Officer 会计主任
sV6A& Aw accounting period 会计报告期；会计期
w0IB8GdF accounting policy 会计政策；会计方针
y((_V%F} accounting practice 会计惯例
WY,t> 1c accounting principle 会计准则
.~8+s .y accounting record 会计记录
:+5afv} accounting report 会计报告
{aL$vgYT1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
:}-u`K* Accounting Society of China 中国会计学会
yI%>
w4Z accounting statement 会计报表
EzyIsp> _ accounting system 会计制度；会计系统
<d^7B9O?&w accounting transaction 会计事项；帐务交易
yjO7/< 2 accounting treatment 会计处理
9JtvHUkO accounting year 会计年度
Po_O QJ:bd accretion 增值；添加
M~Slc*_% accrual 应计项目；应累算数目
g#:XN accrual basis 应计制；权责发生制
GW#kaqC1 accrual basis accounting 应计制会计；权责发生制会计
:2My|3H\ accrue 应累算；应计
q IT{` hX accrued benefit 应累算利益
85fDuJ9$Z" accrued charges 应计费用
a(~Yr A%~ accrued cumulative preference share dividend 应累算的累积优先股股息
u
s0'7|{q accrued expenses 应累算费用
=tNiIU accrued interest payable 应付利息；应计未付利息
-FR ; : accrued interest receivable 应收利息；应计未收利息
VB\6S G accrued right 累算权益
a7|&Tbv accruing profit 应累算的利润
;40m goN accumulated fiscal reserve 累积财政储备
gdK/:%u3 accumulated profit 累积利润；滚存溢利
$.1' Ym accumulated reserve 累积储备
HH#i.s2 accumulation of surplus income 累积收益盈余
-IS9uaT5 acquired assets 既得资产
/RC!Yi acquisition 收购；购置；取得
Yel(}Ny acquisition cost 购置成本
2P
?Iu & acquisition expenses 购置费用
>>cd3)b acquisition of 100% interest 收购全部股权
\?^wu acquisition of control 取得控制权
PQ]9xz Og[ acquisition of fixed assets 购置固定资产
48Lmy<}* acquisition of shell “买壳”
(3h*sd5ly acquisition price 收购价
h yKg=Foq act of God 天灾
Zsogx}i - acting partner 执事合伙人
Q75^7Ga_ active market 买卖活跃的市场；交投畅旺的市场；旺市
? <?C*W_ active partner 积极参与的合伙人
K Uut C
: active trading 交投活跃
e W)I}z +{ actual circulation 实际流通
g)A0PvEu actual cost 实际成本
f B96Q actual expenditure 实际开支；实际支出
1.H! A@ actual income 实际入息；实际收入；实际收益
RG3G},Q actual market 现货市场
KaE ;4gwM actual price 现货价；实际价格
bW ^QH-t actual profit 实际利润
HdUW(FZ actual quotation 实盘；实际价位；实际报价
KL mB actual year basis 按实际年度计算
-C}59G8 actuals 实货
grdyiBSVn actuarial investigation 精算调查
_ICDtG^ actuarial principle 精算原则
b=U MoWS actuarial report 精算师报告
4 .B*B3 Actuarial Society of Hong Kong 香港精算学会
j2 ^T:q[ actuarial valuation 精算师估值
l&Ghs@>Kl actuary 精算师
Vk_& W.~ ad referendum agreement 暂定协议；有待覆核的协定
t)Q @sKT6 ad valorem duty 从价税；按值征税
('-}"3 ad valorem duty system 从价税制
?1:/
6 ad valorem fee 从价费
SQU%N ad valorem tariff 从价关税
=k= 2~
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YiuO u(X additional amount for unexpired risk 未过期风险的额外款额
Wky S Tc additional assessable profit 补加应评税利润
%`' z^W additional assessment 补加评税
r)]CZ]) additional commitment 额外承担
|Du13i4].& additional commitment vote 额外承担拨款
,M& 0<k\ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Ti|++oC/& additional dependent parent allowance 供养父母额外免税额
h&M
RQn o additional provision 额外拨款
J<#`Ia V additional stamp duty 附加印花税
SzlfA%4+GR additional tax 补加税罚款；补加税款
F6c[v|3 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ONq/JW$?LV adjudged bankrupt 被裁定破产
z~e~K`S adjudicated bankrupt 裁定破产人
R (83E
B~_ adjudication fee 裁定费；评定印花税额手续费；评估契据费
nvK7*- adjudication of bankruptcy 裁定破产；宣告破产
<`_OpNxqW adjudication of insolvency 裁定无力偿还债务
!b->u_ adjusted actual 经调整的实数；调整后的实数
7 eQoc2X2 adjusted current assets 经调整的流动资产；调整后的流动资产
v6-~fcX 0G adjusted figure 经调整的数字；调整后的数额
' xZPIj+ adjusted liabilities 经调整的负债；调整后的负债
Hq\E 06S@ adjusted loss 经调整的亏损；调整后的亏损
pb6^sA%l 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
{&E Z>r- adjusted profit 经调整的利润；调整后的利润
P"uHtHK adjusted surplus 经调整的盈余额；调整后的盈余额
$%%>n ^?? adjusted value 经调整的价值；调整后的价值
vZeYp adjustment 调整；修订；理算〔保险〕
>_aio4j}r adjustment centre 调剂中心
"]s|D@^4#b adjustment lag 调整过程的时间差距；调整时差
{/A)t1nL adjustment mechanism 调整机制
px }7If adjustment of loss 亏损调整
TflS@Z7C adjustment process 调整过程；调整程序
#f3 ;}1( adjustment range 调整幅度
KC h administered exchange rate 受管制汇率
M ev-M 2A Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
zt[4_;2Y administration expenses 行政费用
G(OT"+O, administration fee 手续费；行政费
nN`Z0? administration in bankruptcy 破产管理
'<&E PUO administration order 遗产管理令
PW k ?8dL- administrator 管理人；遗产管理人
y{`(|,[ administrator of the estate 遗产管理人
@> Ghfh>~D admission of debt 债项承认书
&:;;u\ admission of proof 接纳债权证明
5\ w=(c 9A advance 放贷款项；垫付款项；预支款项；预付款项
.p(6' TYnI advance account 暂支帐目；预付款帐户
mo# 0q&ZQ advance compensation 预付补偿金
HA9Nr.NqC@ advance from shareholder 股东垫款
rbK#a)7 advance pending reimbursement 预支以待日后付还
|aS~"lImh advanced economy 先进经济体系
Cj !i)- advancement 预付；预付财产
: \:~y9X0 advances warrant 垫款令
Wz-3?EQ advancing 贷出
s"=F^# adverse balance 逆差
!0OD(XT adverse exchange 逆汇
F!)M<8jL&9 advertisement addressed to shareholders 在报章刊登的致股东通告
14r Vb2^ advice for collection 托收通知书
.:Bwa advice of drawing 提款通知书；汇票通知书
zyZ ok*s advice of payment 付款通知
N*
] i G~ Advisory Committee [Securities and Futures Commission]
B)"#/@!bHH 谘询委员会〔证券及期货事务监察委员会〕
6L8t z 8 Advisory Committee on Diversification 经济多元化谘询委员会
Rnj Jg?I= affidavit 誓章；遗产申报誓章
5]H))}9>d affidavit of no receipt 述明无收款的誓章
-4vHK!l affiliate 联号；联营公司；附属公司
YBtq0c affiliated company 附属公司；联号；联营公司
& e
?"5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
UbY~xs7_ affordability 负担能力
ii_|)udz African Development Bank [AfDB] 非洲开发银行
:m* !?QGdL after-acquired property 事后取得的财产
Q tnM(m after-hours dealing 市后交易
Db#W/8
a8k after-tax profit 税后盈利；税后利润；税后溢利
4+5OR&kxZ agency agreement 代理协议
}$Hs;4| agency expenses 代理机构的开支
s!@ =rq agency fee 代理费
Txt%nzIu Agency Law 《代理法》
AB2mt:^ agent 代理人；承销人
:Hzz{' agent of company 公司代理人
(:?5 i` agent's fee 代理人费；经纪费
pHj[O?F aggregate 总计；总数；总体数字
nIyROhZ aggregate amount 总款额；总额
'&-5CpDUs aggregate assets and liabilities 总体资产与负债
#QTfT&m+G} aggregate at constant price 按固定价格计算的总体数字
\!UF|mD^tG aggregate demand 总需求
jr, &=C( aggregate gross position 总持仓量
~ U"by_ aggregate limit 总限额
g[EM]q, aggregate of salaries tax 合计薪俸税
H@ %7\g,` aggregate performance 总体表现；总体业绩
vo(g0Au) aggregate supply 总体供应
?qg^WDs$ aggregate surplus 总盈余
bkr~13S{+ aggregate total 整体总额
T_@[k aggregate value 总值；合计价值
p.rdSv(8' aggregated basis 合计基准
smfG, TI aggregated net chargeable income 合计应课税入息实额
!2zo]v 4? aggregation 合并计算；合计；总和
Uz6{>OCvk| aggregation of incomes of husband and wife 夫妇入息合并计算
c~gNH%1 XN aggregation of property 财产的总和
'v\1:zi agio 差价；贴水
5JBB+g 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》
>JKnGeF Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
]aC ':55( 《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》
%[]" QbF? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
L $Hx?^3 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
z(g%ue\ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
a=J@y K 《香港政府和大韩民国政府关于相互促进和保护投资协定》
iK5]y+@8 agreement for a settlement 授产协议
+{,N X agreement for assignment 转让协议
Vs_ \ykO agreement for sale 售卖协议；买卖协议
r6d0x agreement for sale and purchase 买卖协议
MzE m*`< agreement for the payment of interest 支付利息协议
H GO#e agreement for the repayment of money 还款协议
!,cQ'*<W8- agreement of reinsurance 再保险协议
/d0Q>v.g Agricultural Bank of China 中国农业银行
f >mhFy air passenger departure tax 飞机乘客离境税
^>N8*=y Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Q`.'-iq airport tax 机场税
jo9J%v o alcohol duty 酒精税
`z 9)YH alienation 让与；让渡；转让
2d-TU_JqX alimony 生活费；赡养费
VHXI@ UT* All Ordinaries Index [AOI] 所有普通股指数
CfPXn0I all risks 全险；综合险
V";mWws+?# All Sales Record for Stock Market 《股票市场成交报告》
H$z>OS_6U Allied Capital Resources Limited 新联财务有限公司
&$mZ?%^C all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Op`I;Q
#%d allocation letter 拨款信件
e Wb0^8_ allocation of fund 分配款项；预留款项
![* :.CW allocation of profit 利润分配；溢利分配
8weSrm allocation warrant 拨款令
0JmFQ ^g( allotment 分配；配股
R%>jJ[4\[ allotment notice 股份配售通知；配股通知
b8rp8'M) allotment of shares 股份分配
8[8|*8xqs allowable 可获宽免；免税的
oN *SRaAp allowable business loss 可扣除的营业亏损
kQ@gO[hS allowable expenses 可扣税的支出
UZzNVIXA% allowance 免税额；津贴；备抵；准备金
]i-P-9PA4 allowance for debts 债项的免税额
'e}uvbK allowance for depreciation by wear and tear 耗损折旧免税额
<RhOjZgyZ allowance for funeral expenses 殡殓费的免税额
2 dHM allowance for inflation 为通货膨胀而预留的款项；通胀准备金
u?Fnln e4@ allowance for repairs and outgoings 修葺及支出方面的免税额
Oo FgQEr@ allowance to debtor 给债务人的津贴
fuq(
2&^ alteration of capital 资本更改
"6?lQw
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iaY5JEV:CA amalgamation 合并
!Tv?%? 2l ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
/_]ltX D ambit of charges 征税范围；收费范围
:W~6F *A amended valuation 经修订的估值
< f%ujr X American Commodities Exchange 美国商品交易所
"g FxfWIA American Express Bank Limited 美国运通银行
s (Z(e % American Stock Exchange 美国证券交易所
lc]V \ 'e amortization 摊销
z)}3**3'y amount due from banks 存放银行同业的款项
j7K5SS_] amount due from banks abroad 存放海外银行同业的款项
\ jE CSV| amount due from holding companies 控股公司欠款
ToV6lS" amount due from local banks 存放本港银行同业的款项
4w 'lu"U amount due to banks 银行同业的存款
e"]"F{Q amount due to banks abroad 海外银行同业的存款
Eu|sWdmf
l amount due to holding companies 控股公司存款
TI}}1ScA' amount due to local banks 本港银行同业的存款
{S G* amount due to outport banks 外埠银行同业的存款
Sa L"!uAk amount for note issue 发行纸币的款额
+}P%HH]E/p amount of bond 担保契据的款额
$0_^=D EW amount of consideration 代价款额
&,J*_F<s2< amount of contribution 供款数额
M|d={o9Hp amount of indebtedness 负债款额
BWW q4mdb{ amount of principal of the loan 贷款本金额
hw;0t,1 amount of rates chargeable 应征差饷数额
_}D%iJg# amount of share capital 股本额
KE<k j$
amount of sums assured 承保款额
aS el*
L amount of variation 变动幅度
aYqm0HCT amount of vote 拨款数额
l09Fn>wa amount payable 应付款额
"u_i[[y amount receivable 应收款额
jAXR` D Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ny)]G vxI analysis 分析
WE0}$P : ancillary risk 附属风险
t#Th9G]1 annual account 周年帐目；周年帐目报表；年度决算；年结
te i`/ annual accounting date 年结日期
Bz?l{4". annual allowance 每年免税额；年积金；年度津贴；年津
c7\VTYT annual balance 年度余额
zxkM'8JC annual disposable income 每年可动用收入
+=7:4LFOL annual estimates 周年预算
`ruNA>M annual fee 年费
cph~4wCS[U annual general meeting 周年大会
|XRImeF'd annual growth rate 年增率；每年增长率
5k]XQxc6_ annual long-term supplement 长期个案每年补助金
[u`6^TycP annual pensionable emolument 可供计算退休金的年薪
f-4.WW2FN annual report 年报
+td<{4oq8 Annual Report on the Consumer Price Index 《消费物价指数年报》
9e!vA6Fx annual return 周年报表；周年申报表；每年报税表格
-IadHX}]t Annual Return Rules 《周年报表规则》
n@hl2M6.x9 annual review of consumer prices 每年消费物价回顾
:}Ok$^5s annual roll-forward basis 逐年延展方式
OOok hZd` annual salary 年薪
K1OkZ6kl annual statement 年度报表；年度决算表
r$ =qQ7^# 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
@xS]!1- annuitant 年金受益人
&R,9+c annuity 年金
gw^'{b annuity contract 年金合约
V>Fesm"aq annuity on human life 人寿年金
%t*[T antecedent debt 先前的债项
~h !
13! ante-dated cheque 倒填日期支票
GX
}q9 anticipated expenditure 预期开支
zzJja/mp anticipated net profit 预期纯利
8u>gbdU anticipated revenue 预期收入
dy2rkV.z anti-inflation measure 反通货膨胀措施
=LI:S|[4 anti-inflationary stance 反通货膨胀立场
| f\D>Y%) apparent deficit 表面赤字
eZH~je{1 apparent financial solvency 表面偿债能力
<J& 7 ]6Z apparent partner 表面合伙人
D^+?|Y@N application for personal assessment 个人入息课税申请书
<*<U!J-i application of fund 资金应用
z}+i=cAN application to release as liquidator and to destruct the books of accounts and documents
]!O ue_-; 申请免除清盘人职务及毁灭帐簿与文件
Lu=O+{*8 appointed actuary 委任精算师
je%l dY]/@ appointed auditor 委任核数师；委任审计师
UX2lPgKdLz appointed trustee 委任的受托人
hJ f2o appointer 委任人
E =A Vrv5T apportioned pro rata 按比例分摊
jZd }O C< apportionment 分配；分摊
n *<v]1 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
.po >qb6 apportionment formula 分摊方程式
o_f-GO apportionment of estate duty 遗产税的分摊
9 |{%i$ appraisal 估价；评估
\K7t'20 appreciable growth 可观增长
F}36IM9/: appreciable impact 显着影响
o5!f#Y appreciable increase 可观增长
h i|! appreciation 增值；升值
eh( <m8I appreciation against other currencies 相对其他货币升值
sZ g6@s= appreciation of the exchange value of Hong Kong dollar 港元汇值上升
<uci9- eC appreciation tax 增值税
&w85[zs appropriation 拨款；拨用；拨付
D/ /=m= appropriation account 拨款帐目
!:3. D, Appropriation Bill 拨款法案
+&5' uAe appropriation-in-aid system 补助拨款办法
O("Uq../3 approved assets 核准资产
.Q* 'r& n approved basket stock 认可一篮子证券
gmP9j)V 6 approved budget 核准预算
19t{|w< approved charitable donation 认可慈善捐款
z)-c#F@% approved charitable institution 认可慈善机构
W2]TRO approved currency 核准货币；认可货币
@0NJ{ approved estimates 核准预算
|yKud approved estimates of expenditure 核准开支预算
o eha Q#e approved overseas insurer 核准海外保险人
1/; o approved overseas trust company 核准海外信托公司
vWjnI*6T# approved pooled investment fund 核准汇集投资基金
X%}nFgqQ approved provident fund scheme 认可公积金计划
QR0(,e$Dl approved provision 核准拨款
`VT>M@i/ approved redeemable share 核准可赎回股份
|^a;77nE_^ approved regional stock 认可地区性证券
_mJG5(| approved retirement scheme 认可退休金计划
o6a0'vU>< approved subordinated loan 核准附属贷款
W\ cjd d arbitrage 套戥；套汇；套利
}^%xvmQ\] arbitrageur 套戥者；套汇者
taWqS q! arbitrary amount 临时款项
I :l01W; arrangement 措施；安排；协定
+v7) 1y arrears 欠款
86
.`T l; arrears of pay 欠付薪酬
r. yK, arrears of revenue 逾期未收税款；逾期未收的帐项
Z>P*@S,6G articles of association 组织章程；组织细则；组织章程细则
$_Nf-:D* Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
C vDxq:x ascertainment of profit 确定利润
6RoAl$}' "Asia Clear" “亚洲结算系统”
=qu(~]2( Asia Commercial Bank Ltd. 亚洲商业银行有限公司
w7TJv4_ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$B (kZ Asian Development Fund [ADF] 亚洲发展基金
33Az$GXFsq Asian dollar bond 亚洲美元债券
2C=Q8ayvX Asian dollar market 亚洲美元市场
@'6"7g Asian dollar rate 亚洲美元利率
/=: j9FF Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
C! 9} Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
zt ll} asked price 沽盘；喊价；索价；卖方报价
5B4Ssrs5W~ assessable income 应评税入息
p3(2?UO! assessable loss 应评税亏损
R2<s0l assessable profit 应评税利润
9902+pW assessable value 应评税值
5's~>up& assessed profit 估定利润
l'[A? %L%{ assessed value 经评估价值
pG3k assessment 评税；评定；估价；评税单
Cu;5RSr2Z assessment number 评税编号；估价编号
v,@F|c?_S assessment of additional tax 补加税评税
?-)I+EAnE assessment of performance 业绩评估；实绩评价
Na{Y}0=^y Assessor 评税主任
L2UsqVU asset price bubbles 资产价格泡沫
oUZoj2G1 asset-backed securities 具资产保证的证券
W ?woNt'n assets accretion 资产增值
I\O\,yPhhP assets and liabilities 资产与负债
88s/Q0l assets betterment statement 资产递增表；资产改进表
>l']H*&B< assets lending 实物放款；有抵押贷款
^h' Sla assets of the company passing on the death 死者去世时转移的公司资产
Y f@e=: assets pledged as security for liabilities 用作负债抵押的资产
S$,'Q^~K assets portfolio 资产投资组合
+0Q,vK#j^ assets price 资产价格
Fh$slow4! assets quality 资产质素
yLE7>48 assets realization 资产变现
w >; L{ assets refinancing arrangement 资产再集资安排
W-Hoyn> ?2 assets securitization 资产证券化
n2B){~vE assets situated outside Hong Kong 在香港以外地方的资产
')Y'c assets stripping 削减资产；拆卖资产
MGS-4>Q# assets value 资产值
Qn@Pd* DR assignee 承让人
'a6<ixgo0 assignment 转让；转让书；转让契
O^Q7b7}y assignment of interest 权益转让
nI.x assignment of letters patent and trade mark 专利证书及商标转让
:Qt assignment of property 物业转让；物业转让书
8, P -
7^ assignment right 转让权
dP ?Ge} assignor 转让人
fxaJZz$ o associate 有联系的人；有关连人士；相联者；合伙人；联系人
Z<[<n0o1 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
"\C$ associate member 附属会员
Yb3mP!3q8Z associated body corporate 相联法人团体
GzXU U@p associated company 相联公司；联属公司
^!<dgBNj associated corporation 相联法团
H,3\0BKk Association of Chartered Certified Accountants [ACCA] [United Kingdom]
~}EMk 3 公认会计师公会〔英国〕
\wcam`f Association of Futures Exchange Brokers 香港期货经纪协会
{%lXY Myu Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
W]M)Q }:Y association of underwriters 承保人组织
Mips.Bx assumption of control 接管
D"(L5jR8m@ assurance 担保；保险；转易；转易书
g[RI.& ? assurance of interest 权益的转易
S{pXs &4O at 19XX price 按一九ＸＸ年价格计算
~c^>5 4 at a discount 按赔价计算；按贴水价格计算；打折扣
e}/Lk5q! at a premium 按溢价计算；按升水价格计算
xw^R@H at call 通知付款；按通知
zi R5:d3 at constant market price 按固定市价计算
#6Fez`A at constant price 按固定价格计算
RqEH| EUZ at cost 按成本计算
B~]5$- at current market price 按当时市价计算；按现时市价计算
Qd}m`YW-f$ at current price 按当时价格计算；按现时价格计算
)a 9 ]US^ at factor cost 按要素成本计算；按生产要素成本计算
>(uZtYM\j at money-of-the-day price 按付款当日价格计算
y&} E~5O at or better 按指定或较佳价位〔买卖指令〕
*4+3ObA at par 按面值计算；平价
V tc36-\1* at sight 见票即付
* _a@z1 at the close 按收市盘
{"oxJ`z4 at the opening 按开市盘
"Ve.cP,7( attestation 见证；见证条款
Nkxm m/Z at-the-money option 平价期权
0"2=n.## attorney 受权人；受托代表人
m(RXJORI attornment 新拥有人承认书
*n" /a{6> attributable profit 可归属利润
UcBe'r}G attributable share value 可归属股份价值
\PDd$syDA Auckland Stock Exchange 奥克兰证券交易所
N I#X @ auction 拍卖
N H$r
Z7$ auctioneer 拍卖商
\^ghd U audit 审计；核数
Dd;Nz Audit Commission 审计署
(?_S6H E Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
qmO6,T-| 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〕
@1*ohdHH audit review 帐目审查
+fvaUV_- Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
FZ!`B]]le, audited account 审计帐目；经审计的帐目
H
0+dV3 audited annual account 经审计的周年帐目
O+g3X5f+ audited balance sheet 经审计的资产负债表
~ P~ auditor 核数师；核数主任；审计师
M@ed>. auditor's certificate 核数师证明书；审计师证明书
;};wq&b# auditor's report 核数师报告；审计师报告
z<H~ItX,n Aussie bond 澳元债券
HGm 3+ , austerity budget 紧缩预算
6qcO?U Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@-UL`+ Australia All Ordinaries Index 澳洲所有普通股票指数
.>Ljnk Australian Dollar [AUD] 澳元
DXz} YIEC Australian Options Market 澳大利亚期权市场
H*#s
}9=kZ Australian Securities Commission 澳洲证券事务监察委员会
fRg`UI4w} Australian Society of Certified Practising Accountants 澳洲执业会计师公会
I%-
" |]$ Australian Stock Exchange 澳大利亚证券交易所
t]7&\ihZi~ Austrian Schilling [ATS] 奥地利先令
4`J H&))} authentication 认证；鉴证
iw*Nq,( authority to purchase 委托购买证；委购书
afYc\-" authorization 认可；核准；授权；授权书
/|xra8?H[ authorization by direction 指示授权
J7r|atSk authorization by instruction 指令授权
fS~;>n%R authorization by warrant 令状授权
oc8:r authorization of unit trust 单位信托的认可
=Umw$+fJr authorized agent 指定代理人
^i:`Zf A# authorized capital 法定资本
ZPbpp@, authorized clerk 出市员
V(Ub!n:j authorized dealer 认可交易商
A&nU]R8 S authorized financial institution 认可财务机构
gy&[?m6M= authorized fund 认可基金
W5SJ^,d)J authorized fund house 获授权的基金公司；认可基金公司
|V<h =D5W authorized institution 认可机构
035rPT7-2- authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
v|U (+O authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ZDbc authorized insurer 获授权保险人；获认可承保人
rn<PR* authorized investment 特准投资项目
#1>X58I^ authorized person 获授权人
JV;OGh> authorized representative 获授权代表
]T%rjsN authorized share capital 法定股本
6Cn+e.j@ automated quotation system 自动报价系统
_i/t?7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_YF%V;X 自动交易系统〔香港期货交易所有限公司〕
`FoxP automatic adjustment mechanism 自动调整机制
7Hm3;P. automatic adjustment system 自动调整系统
(V4
~`i4V Automatic Clearing House 自动票据交换所
&hRvol\J automatic exchange rates accumulation system 自动化汇率累集系统
xO-+i\ ZV Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
y~)1
1]'> automatic teller machine [ATM] 自动柜员机
aH^RoG} autopay 自动转帐
M bb x` available assets 可用资产
9<KAX r# available fiscal reserve 现存财政储备
lbpq_= available profit 可用利润
V0)fZS@tf Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
$m42:a mM average 平均；平均数；海损
\Ym5<];E average basic salary 平均基本薪金
x
g0iN'e'K average consumer expenditure 平均消费开支；一般消费开支
, _Z+8 average cost 平均成本
j ? MAED average cost of land production 增辟土地平均成本
By% =W5 average daily turnover 平均每日成交额
w Xsmn1w9 average daily wage rate 平均每日工资率
~ R(%D-k average expenditure pattern 平均开支模式
)E~ 79! average growth rate 平均增长率
>%wLAS",w average net fixed assets 固定资产平均净值
l5"OIq average of relatives 相对价格平均数
=Q.^c. sw average price 平均价格
u9N 1pZ~ average propensity to consume 平均消费倾向；一般消费倾向
j e!-J8{ average propensity to save 平均储蓄倾向；一般储蓄倾向
t+eVR 8 average rate 平均率
l8?>>.<P= average revenue 平均收入；平均收益
2 $Tj84'X average stock 平均库存；平均存货
# 5f-`~^C{ average yearly rent 平均年租
M@5?ZZ4L avoidance of double taxation 避免双重课税
f "<O0Qw avoidance of tax 避税
