A:
=JbRu|/ A share Ａ股；甲类股份
2Z Mb<b4H abatement of tax 减税；减扣免税额
9c#+qH ABN AMRO Bank N.V. 荷兰银行
pU%n]]qF above-the-line expenditure 线上项目支出；经常预算支出
#W'HR above-the-line receipt 线上项目收入；经常预算收入
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BY&,4r ABSA Asia Limited 南非联合亚洲有限公司
XJ` ]ga absolute change 绝对数值变更
Z/0fXn}) absolute expenditure 实际开支
%gyL CTw absolute guideline figure 绝对准则数字
{/(D$"j(S absolute interest 绝对权益
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as$ absolute order of discharge 绝对破产解除令
bg&zo;Ck8T absolute profit margin 绝对利润幅度
8WbgSY` absolute value 实值；绝对值
f'-i o<. absolutely vested interest 绝对既得权益
aM2 l2 absorbed cost 已吸收成本；已分摊成本
;q:zT\ A absorption 吸收；分摊；合并
qnJt5 absorption rate 吸收率；摊配率；分摊率
FsV'Cu@ !U ACB Finance Limited 亚洲商业财务有限公司
WD2]&g acceptable form of reciprocity 合理的互惠条件
L[H5NUG! acceptable rate 适当利率；适当汇率
KJ=6 n%6 acceptance agreement 承兑协议
^xHTW g%9 acceptance for honour 参加承兑
v'qG26 acceptor 承兑人；接受人；受票人
jR2 2t`4 acceptor for honour 参加承兑人
^ZhG>L* accident insurance 意外保险
fA<[f Accident Insurance Association of Hong Kong 香港意外保险公会
(m.ob+D accident insurance scheme 意外保险计划
8a="/J accident year basis 意外年度基准
V\6[}J accommodation 通融；贷款
^G.Xc\^w: accommodation bill 通融票据；空头票据
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O! v; accommodation party 汇票代发人
Nz+9 49X account balance 帐户余额；帐户结余
rI>aAW' account book 帐簿
8lb%eb]U account collected in advance 预收款项
SAK!z!t account current book 往来帐簿
AW_(T\P:u account of after-acquired property 事后取得的财产报告
v<OJ69J account of defaulter 拖欠帐目
,M6 Sy ]Aj account payable 应付帐款
#qI= Z0Y account payee only [A/C payee only] 只可转帐；存入收款人帐户
(Twn kXrR, account receivable 应收帐款
"@d[h ,TM account receivable report 应收帐款报表
wsN?[=l{s account statement 结单；帐单；会计财务报表
}YMy6eW 4 account title 帐户名称；会计科目
t!x5 fNo) accountant's report 会计师报告
C\nhqkn Accountant's Report Rules 会计师报告规则
6morum accounting and auditing procedure 会计与审计程序；会计与核数程序
2f:Eof(B
Accounting Arrangements 《会计安排》
HA`@7I accounting basis 会计基础
`V"sOTb accounting by Official Receiver 破产管理署署长呈交的帐目
SWQ5 fcPu Accounting Circular 《会计通告》
2?,EzBeal accounting class 会计类别
"D'B3; uWK accounting date 记帐日期；会计结算日期
I8/DR z$A accounting for money 款项核算
#hf
ak Accounting Officer 会计主任
\2}bi:e 6 accounting period 会计报告期；会计期
\B 0ywN? accounting policy 会计政策；会计方针
;3: q?& accounting practice 会计惯例
!{ )tSipd accounting principle 会计准则
xw
T%) , accounting record 会计记录
a{J,~2> accounting report 会计报告
Eam Accounting Services Branch [Treasury] 会计事务部〔库务署〕
}_;!hdY q Accounting Society of China 中国会计学会
oiyzHx accounting statement 会计报表
Tp?y8r accounting system 会计制度；会计系统
x.zbD8l/9 accounting transaction 会计事项；帐务交易
dd%h67J2< accounting treatment 会计处理
:
G`hm{ accounting year 会计年度
DrBUe'RH:M accretion 增值；添加
\ZhfgE8{% accrual 应计项目；应累算数目
~r$jza~o( accrual basis 应计制；权责发生制
]Xf% ,iu accrual basis accounting 应计制会计；权责发生制会计
YJ/zU52JK~ accrue 应累算；应计
;9l y'<up accrued benefit 应累算利益
f7 ~9|w& accrued charges 应计费用
s^|.Zr;,> accrued cumulative preference share dividend 应累算的累积优先股股息
^Q ps> A( accrued expenses 应累算费用
nF4a-H&Fo accrued interest payable 应付利息；应计未付利息
d,tU#N{Q6 accrued interest receivable 应收利息；应计未收利息
mBJe qG accrued right 累算权益
{^rs #, W accruing profit 应累算的利润
/`;n@0k>2 accumulated fiscal reserve 累积财政储备
<[J[idY1he accumulated profit 累积利润；滚存溢利
-,aeM~ accumulated reserve 累积储备
jhX[fT1 m accumulation of surplus income 累积收益盈余
7kK #\dI acquired assets 既得资产
~+bGN acquisition 收购；购置；取得
+: -57 acquisition cost 购置成本
^1x*lLf acquisition expenses 购置费用
npyAJp acquisition of 100% interest 收购全部股权
nG , U>) acquisition of control 取得控制权
>Clh] ;K acquisition of fixed assets 购置固定资产
XfE -fH1j acquisition of shell “买壳”
`#QG6/0 acquisition price 收购价
KdUnD4d act of God 天灾
-:9P%jWt acting partner 执事合伙人
ww{_c]My active market 买卖活跃的市场；交投畅旺的市场；旺市
W$o2 7f active partner 积极参与的合伙人
P^Q[-e{ active trading 交投活跃
maY4g&'f actual circulation 实际流通
sv(f;ib actual cost 实际成本
^(f 4*m6` actual expenditure 实际开支；实际支出
L0]_hxE? actual income 实际入息；实际收入；实际收益
@a>2c$% actual market 现货市场
5P+ t^\ actual price 现货价；实际价格
:@xm-.D actual profit 实际利润
R@yyur~'_( actual quotation 实盘；实际价位；实际报价
TtDg*kZ actual year basis 按实际年度计算
1w0OKaF5 actuals 实货
) wtaKF.- actuarial investigation 精算调查
u!U" N*Y" actuarial principle 精算原则
-MugnB6
actuarial report 精算师报告
u=NS sTP& Actuarial Society of Hong Kong 香港精算学会
j9U%7u]- k actuarial valuation 精算师估值
<{: actuary 精算师
8d O o Q ad referendum agreement 暂定协议；有待覆核的协定
=GBI0&U ad valorem duty 从价税；按值征税
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H:k1G% ad valorem duty system 从价税制
*P!e:Tm) ad valorem fee 从价费
3!o4)y JWx ad valorem tariff 从价关税
-/dEsgO additional allowance 额外免税额
C4#rA.nF| additional amount for unexpired risk 未过期风险的额外款额
oM1
6C| additional assessable profit 补加应评税利润
Ei3zBS?J) additional assessment 补加评税
ia {c additional commitment 额外承担
N Le}Jqp additional commitment vote 额外承担拨款
% =<IGce additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
(9mM kU= additional dependent parent allowance 供养父母额外免税额
lE
; jCN additional provision 额外拨款
gbSt Ar. additional stamp duty 附加印花税
A +w v-~3 additional tax 补加税罚款；补加税款
o1OBwPj
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{8EW)4Hf adjudged bankrupt 被裁定破产
~; OYtz adjudicated bankrupt 裁定破产人
25|8n feC5 adjudication fee 裁定费；评定印花税额手续费；评估契据费
cj|*_} adjudication of bankruptcy 裁定破产；宣告破产
u%d K ig adjudication of insolvency 裁定无力偿还债务
%_aMl adjusted actual 经调整的实数；调整后的实数
w$5A|%Y+V} adjusted current assets 经调整的流动资产；调整后的流动资产
PS" .R_" adjusted figure 经调整的数字；调整后的数额
daAyx- adjusted liabilities 经调整的负债；调整后的负债
TfZ6F8|B adjusted loss 经调整的亏损；调整后的亏损
;#) mLsl adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
JH]K/sC > adjusted profit 经调整的利润；调整后的利润
a>B [5I5 adjusted surplus 经调整的盈余额；调整后的盈余额
Drvt H+e adjusted value 经调整的价值；调整后的价值
j?|* LT$%7 adjustment 调整；修订；理算〔保险〕
-(JUd4 # adjustment centre 调剂中心
{,j 6\Cj 4 adjustment lag 调整过程的时间差距；调整时差
'7B"(dA&C adjustment mechanism 调整机制
RQvV R adjustment of loss 亏损调整
&?p:3%;Dr adjustment process 调整过程；调整程序
|"$uRV=qm adjustment range 调整幅度
0-3rQ ~u administered exchange rate 受管制汇率
)W&>[B Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5lJ )(|_ administration expenses 行政费用
1GE|W d administration fee 手续费；行政费
N(3R |Ii administration in bankruptcy 破产管理
I#FF*@oeM administration order 遗产管理令
ftavbNR`W administrator 管理人；遗产管理人
n1:v HBM@\ administrator of the estate 遗产管理人
-,":5V26 admission of debt 债项承认书
]y)Q!J )Q admission of proof 接纳债权证明
baoD(0d advance 放贷款项；垫付款项；预支款项；预付款项
]`w}+B'/ advance account 暂支帐目；预付款帐户
dd7 =)XT+ advance compensation 预付补偿金
2#/p|$;Ec' advance from shareholder 股东垫款
2$zU& p7sV advance pending reimbursement 预支以待日后付还
Q\J,}1<`6 advanced economy 先进经济体系
b }zBn8l advancement 预付；预付财产
9<]a!:!^ advances warrant 垫款令
)yb+M ez advancing 贷出
P8gX CX!>U adverse balance 逆差
K,}w]b adverse exchange 逆汇
~%|G+m> advertisement addressed to shareholders 在报章刊登的致股东通告
xQlT%X;' advice for collection 托收通知书
lg:y|@Y'' advice of drawing 提款通知书；汇票通知书
fRg=!<#% advice of payment 付款通知
8<)$z?K Advisory Committee [Securities and Futures Commission]
_NdLcpBT? 谘询委员会〔证券及期货事务监察委员会〕
OalP1Gy Advisory Committee on Diversification 经济多元化谘询委员会
2+9 2Q_ + affidavit 誓章；遗产申报誓章
D\T!4q'Q affidavit of no receipt 述明无收款的誓章
bn 4
&O affiliate 联号；联营公司；附属公司
8 ]0:1
{@ affiliated company 附属公司；联号；联营公司
qGPb affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'3kcD7 affordability 负担能力
~k4W< African Development Bank [AfDB] 非洲开发银行
^, 2c- after-acquired property 事后取得的财产
,i ++ fOnQ after-hours dealing 市后交易
L,-u.vV after-tax profit 税后盈利；税后利润；税后溢利
JAn 1{<Ky agency agreement 代理协议
! Zw f
397 agency expenses 代理机构的开支
]~a_d) agency fee 代理费
Inuc(_I Agency Law 《代理法》
?Nl"sVCo agent 代理人；承销人
H] qq ~bO[ agent of company 公司代理人
mR":z|6 agent's fee 代理人费；经纪费
0B0G2t&hr aggregate 总计；总数；总体数字
LnMwx#^* aggregate amount 总款额；总额
,\h YEup aggregate assets and liabilities 总体资产与负债
_Nu` )m aggregate at constant price 按固定价格计算的总体数字
,bSVVT-b aggregate demand 总需求
O5 7jz= r aggregate gross position 总持仓量
K a r~I aggregate limit 总限额
a|N0 (C aggregate of salaries tax 合计薪俸税
J35l7HH aggregate performance 总体表现；总体业绩
2A$0CUMb aggregate supply 总体供应
~2N-k1'-' aggregate surplus 总盈余
"L~@.W!@ aggregate total 整体总额
^[M~K5Y aggregate value 总值；合计价值
x|apQ 6 aggregated basis 合计基准
3GmK3uM aggregated net chargeable income 合计应课税入息实额
}?O[N }>,m aggregation 合并计算；合计；总和
Yn[x #DS aggregation of incomes of husband and wife 夫妇入息合并计算
`5 "/dC aggregation of property 财产的总和
J7a-CI_Tf agio 差价；贴水
y-`I) 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》
/.Wc_/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Io+IRK 《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》
REx[`x,GUh Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
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M]Wl_z 《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》
L^KdMMz; Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
$k(9 U\y- 《香港政府和大韩民国政府关于相互促进和保护投资协定》
(
ji_o^ agreement for a settlement 授产协议
!5;t#4= agreement for assignment 转让协议
PbUI!Xqe` agreement for sale 售卖协议；买卖协议
p6blD-v agreement for sale and purchase 买卖协议
!=M/j} agreement for the payment of interest 支付利息协议
2v|qLf e1 agreement for the repayment of money 还款协议
rZ866\0 agreement of reinsurance 再保险协议
5K(n3?1z) Agricultural Bank of China 中国农业银行
]b\WaS8I air passenger departure tax 飞机乘客离境税
Hz4u Z*7\| Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
5~yb
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Fi{mr*} alcohol duty 酒精税
]]V^:"ne alienation 让与；让渡；转让
anZIB alimony 生活费；赡养费
Z)v)\l9d All Ordinaries Index [AOI] 所有普通股指数
0P:F97"1, all risks 全险；综合险
'j /q76uXV All Sales Record for Stock Market 《股票市场成交报告》
9XN~Ln@} Allied Capital Resources Limited 新联财务有限公司
lIy/;hIc all-items index [Consumer Price Index] 总指数〔消费物价指数〕
mSj76' L# allocation letter 拨款信件
u -/3(dKt allocation of fund 分配款项；预留款项
J:W'cH$cR allocation of profit 利润分配；溢利分配
0N1' $K$ \ allocation warrant 拨款令
F r/QW7B5 allotment 分配；配股
`1p?*9Ssn allotment notice 股份配售通知；配股通知
g Np- f allotment of shares 股份分配
?hSha)1: allowable 可获宽免；免税的
@5*xw1B allowable business loss 可扣除的营业亏损
k*9%8yi_ U allowable expenses 可扣税的支出
{1 HB!@%,( allowance 免税额；津贴；备抵；准备金
xf U hS t allowance for debts 债项的免税额
o(SuUGW allowance for depreciation by wear and tear 耗损折旧免税额
6Wu*.53 allowance for funeral expenses 殡殓费的免税额
:,=Fx</H allowance for inflation 为通货膨胀而预留的款项；通胀准备金
e>(Wvb&4 allowance for repairs and outgoings 修葺及支出方面的免税额
?',}? {"c allowance to debtor 给债务人的津贴
p
d%LL?O alteration of capital 资本更改
D; yd{]< alternate trustee 候补受托人
D 1~^\)* amalgamation 合并
3 \9][S-B ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
0 kz7 >v ambit of charges 征税范围；收费范围
*%f3rvt7@) amended valuation 经修订的估值
'v`~(9'Rcj American Commodities Exchange 美国商品交易所
G32_FQ$ b American Express Bank Limited 美国运通银行
k%a?SU<f American Stock Exchange 美国证券交易所
x_pMG!2 amortization 摊销
;op'V6iG amount due from banks 存放银行同业的款项
_PdAN= C3 amount due from banks abroad 存放海外银行同业的款项
K/A ? ]y amount due from holding companies 控股公司欠款
(HaU,v P amount due from local banks 存放本港银行同业的款项
zrTY1Asw;4 amount due to banks 银行同业的存款
n
K0 hTQ amount due to banks abroad 海外银行同业的存款
4] M =q{ amount due to holding companies 控股公司存款
ees^O{ 8 amount due to local banks 本港银行同业的存款
R=DPeUy; amount due to outport banks 外埠银行同业的存款
Cg?I'1]o6 amount for note issue 发行纸币的款额
K;kLQ2) amount of bond 担保契据的款额
{)jk_&c7 amount of consideration 代价款额
}W)Mwu'W amount of contribution 供款数额
_/8y1) I amount of indebtedness 负债款额
.k|-Ks |d| amount of principal of the loan 贷款本金额
^K* ~
<O- amount of rates chargeable 应征差饷数额
j!"iY tgV amount of share capital 股本额
\c'%4Ao amount of sums assured 承保款额
0I6499FQ amount of variation 变动幅度
7j{Te)" amount of vote 拨款数额
CYMM*4# amount payable 应付款额
JiUT\y amount receivable 应收款额
dnLo(<{<U Amsterdam Stock Exchange 阿姆斯特丹证券交易所
N+[}Gb"8q analysis 分析
N)Qlkz$X ancillary risk 附属风险
^w ]1qjGw annual account 周年帐目；周年帐目报表；年度决算；年结
jBGG2[hV annual accounting date 年结日期
O\:;q*] annual allowance 每年免税额；年积金；年度津贴；年津
QDl)92z annual balance 年度余额
%j!z\pa annual disposable income 每年可动用收入
cKSfqqPm$" annual estimates 周年预算
L_`Xb k y annual fee 年费
5! 2J;.& annual general meeting 周年大会
T\.7f~3 annual growth rate 年增率；每年增长率
W=!F8g|Qz annual long-term supplement 长期个案每年补助金
R0z?)uU# annual pensionable emolument 可供计算退休金的年薪
CrT2#h 1# annual report 年报
'G3+2hah Annual Report on the Consumer Price Index 《消费物价指数年报》
CiHn;-b; annual return 周年报表；周年申报表；每年报税表格
B1up ^ (? Annual Return Rules 《周年报表规则》
o4U]lK$ annual review of consumer prices 每年消费物价回顾
0fZ:")&4, annual roll-forward basis 逐年延展方式
Y|Nfwqz annual salary 年薪
a'o}u,e5 annual statement 年度报表；年度决算表
,OFq'}q 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
w@4t$bd7 annuitant 年金受益人
s n=zh1 A annuity 年金
W'm!f annuity contract 年金合约
!e9N3Ga annuity on human life 人寿年金
Kn3Y I9 antecedent debt 先前的债项
$&c<T4 $d ante-dated cheque 倒填日期支票
R'jUS7]Y anticipated expenditure 预期开支
o$^O<z L anticipated net profit 预期纯利
KLj 4 LOs anticipated revenue 预期收入
0:PH[\Z anti-inflation measure 反通货膨胀措施
:$ +D
2*( anti-inflationary stance 反通货膨胀立场
B=r]_&u-u apparent deficit 表面赤字
3m?@7 F apparent financial solvency 表面偿债能力
ID_|H?. apparent partner 表面合伙人
uVoF <={ application for personal assessment 个人入息课税申请书
-O>^eMWywo application of fund 资金应用
-%7Jj;yA application to release as liquidator and to destruct the books of accounts and documents
jcT{ugpq 申请免除清盘人职务及毁灭帐簿与文件
0 m)-7@ appointed actuary 委任精算师
" {,\]l&o appointed auditor 委任核数师；委任审计师
iDyMWlV appointed trustee 委任的受托人
yd{Y}. appointer 委任人
K*J4&5?/ apportioned pro rata 按比例分摊
sk i1f apportionment 分配；分摊
MxFt;GgE8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
`ja`#%^\u apportionment formula 分摊方程式
8 T!fGzHx apportionment of estate duty 遗产税的分摊
d "QM; 9 appraisal 估价；评估
2D\x-!l/ appreciable growth 可观增长
B Lsdx } appreciable impact 显着影响
iqc4O
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)M&I)In' appreciation 增值；升值
5#N"WHz! appreciation against other currencies 相对其他货币升值
v ^ FV
t appreciation of the exchange value of Hong Kong dollar 港元汇值上升
O?+tY
y? appreciation tax 增值税
~ 4p]E'b appropriation 拨款；拨用；拨付
V NJDl appropriation account 拨款帐目
P':]A{<Z Appropriation Bill 拨款法案
^5 9YfC<f appropriation-in-aid system 补助拨款办法
G! >
i qG approved assets 核准资产
jpPdjQ approved basket stock 认可一篮子证券
oho AUT approved budget 核准预算
S|O%h}AH; approved charitable donation 认可慈善捐款
*Xf[b)F R approved charitable institution 认可慈善机构
@ U 7#, G approved currency 核准货币；认可货币
BXKlO (7 approved estimates 核准预算
8iII) + approved estimates of expenditure 核准开支预算
5yO#N2jY\ approved overseas insurer 核准海外保险人
+aXMH T"U approved overseas trust company 核准海外信托公司
wz|Q%.%?[ approved pooled investment fund 核准汇集投资基金
=DQd PA\K approved provident fund scheme 认可公积金计划
ly[\mGr approved provision 核准拨款
)- Wn'C' Z approved redeemable share 核准可赎回股份
!=k* hl0h approved regional stock 认可地区性证券
P |!/mu] approved retirement scheme 认可退休金计划
OXa5Jg}= approved subordinated loan 核准附属贷款
4jq`No_ arbitrage 套戥；套汇；套利
\ _-kOS arbitrageur 套戥者；套汇者
ePPp )= arbitrary amount 临时款项
2\$WP-)% arrangement 措施；安排；协定
l>[QrRXiSN arrears 欠款
LRqw\fKk[ arrears of pay 欠付薪酬
-=v/p*v0o arrears of revenue 逾期未收税款；逾期未收的帐项
g9 grfN articles of association 组织章程；组织细则；组织章程细则
"'&>g4F`o Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
d =c1WK ascertainment of profit 确定利润
a3(7 {,Ew "Asia Clear" “亚洲结算系统”
"`V"2zZlj Asia Commercial Bank Ltd. 亚洲商业银行有限公司
^bY^x+d Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
K"t:B Asian Development Fund [ADF] 亚洲发展基金
eKU@> 5 Asian dollar bond 亚洲美元债券
, /[dmoe Asian dollar market 亚洲美元市场
/o}0oo5B Asian dollar rate 亚洲美元利率
G*{ u(x( Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
f"Vm'0r Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
b@Mng6R asked price 沽盘；喊价；索价；卖方报价
zd*W5~xKg assessable income 应评税入息
nJM9c[Ou^H assessable loss 应评税亏损
y<Z#my$`|n assessable profit 应评税利润
(d GM;Dq8 assessable value 应评税值
fs)q7 7g assessed profit 估定利润
Jte:l:yjtA assessed value 经评估价值
jmZ|b6 assessment 评税；评定；估价；评税单
`*2* xDuP assessment number 评税编号；估价编号
sWpRX2 {5, assessment of additional tax 补加税评税
nw ]e_ sm assessment of performance 业绩评估；实绩评价
\CEnOq Assessor 评税主任
6LF^[b/u asset price bubbles 资产价格泡沫
#u]_7/(</` asset-backed securities 具资产保证的证券
}GU6Q|s[u[ assets accretion 资产增值
sQ3ayB` assets and liabilities 资产与负债
S:B- nI assets betterment statement 资产递增表；资产改进表
ngH~4HyT assets lending 实物放款；有抵押贷款
c? 3F9 w# assets of the company passing on the death 死者去世时转移的公司资产
ck4T#g;= assets pledged as security for liabilities 用作负债抵押的资产
9DP75 ti assets portfolio 资产投资组合
wYS
KtG~/S assets price 资产价格
D +vl%(g assets quality 资产质素
$M8> SLd assets realization 资产变现
^w. (*; / assets refinancing arrangement 资产再集资安排
#mz,HK0|aC assets securitization 资产证券化
Ws}kb@5 assets situated outside Hong Kong 在香港以外地方的资产
q[,R%6&' assets stripping 削减资产；拆卖资产
f4\p1MYQ assets value 资产值
*M\i4FO8 assignee 承让人
88+\mX;A# assignment 转让；转让书；转让契
4- ?`# assignment of interest 权益转让
;^H+
|&$> assignment of letters patent and trade mark 专利证书及商标转让
a?Qcf ;o assignment of property 物业转让；物业转让书
X0r#,u assignment right 转让权
~%!U,)- assignor 转让人
GXv o't@N associate 有联系的人；有关连人士；相联者；合伙人；联系人
f'?6D+Yw~ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
9 %.<V_$ associate member 附属会员
yZPFo associated body corporate 相联法人团体
K:mL%o2J associated company 相联公司；联属公司
6@_@nlA<1 associated corporation 相联法团
0g*r!aa Association of Chartered Certified Accountants [ACCA] [United Kingdom]
;?L[]Ezzt 公认会计师公会〔英国〕
3lrZ-k+S{ Association of Futures Exchange Brokers 香港期货经纪协会
BNKo6:wy Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
fKK-c9F association of underwriters 承保人组织
'>lPq tdZ assumption of control 接管
(P52KD[A[ assurance 担保；保险；转易；转易书
Ok{:QA ~# assurance of interest 权益的转易
_F$t#.o at 19XX price 按一九ＸＸ年价格计算
+\(ay"+ d at a discount 按赔价计算；按贴水价格计算；打折扣
s)'_{ A"h at a premium 按溢价计算；按升水价格计算
`] dx% at call 通知付款；按通知
{p_vR/ yN at constant market price 按固定市价计算
#o |&MV_j at constant price 按固定价格计算
r1H[ '{$ at cost 按成本计算
CR8r|+(8 at current market price 按当时市价计算；按现时市价计算
\oZUG at current price 按当时价格计算；按现时价格计算
QT&Ws+@
s{ at factor cost 按要素成本计算；按生产要素成本计算
ah$7
Oudj at money-of-the-day price 按付款当日价格计算
@ke})0 `5 at or better 按指定或较佳价位〔买卖指令〕
:@807OYzy at par 按面值计算；平价
kG7,1teMk at sight 见票即付
`/j|Rb|eow at the close 按收市盘
`0WA!(W at the opening 按开市盘
H2R^t{ w attestation 见证；见证条款
] GP z>k at-the-money option 平价期权
DP'Dg /D attorney 受权人；受托代表人
r D!.N
attornment 新拥有人承认书
|>fS"u attributable profit 可归属利润
`]I5WTt*X attributable share value 可归属股份价值
N(/<qv Auckland Stock Exchange 奥克兰证券交易所
5 Yibv6:3a auction 拍卖
KJ{F,fr+v auctioneer 拍卖商
4JQ`&:?r audit 审计；核数
ydFhw}1> Audit Commission 审计署
3 BhA.o Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
byxehJ6[V 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〕
9 8BBsjkd audit review 帐目审查
GBOmVQ $Hb Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
G?1V~6 audited account 审计帐目；经审计的帐目
I ) /7M}t` audited annual account 经审计的周年帐目
$m0x8<7nu audited balance sheet 经审计的资产负债表
=4\~M"[p auditor 核数师；核数主任；审计师
w\;9 &;; auditor's certificate 核数师证明书；审计师证明书
*SG2k .$ auditor's report 核数师报告；审计师报告
FveK|- Aussie bond 澳元债券
bFx J| austerity budget 紧缩预算
ex!w Y Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
G y7x? Australia All Ordinaries Index 澳洲所有普通股票指数
Vwg|? sG_ Australian Dollar [AUD] 澳元
`} Zbfe~ Australian Options Market 澳大利亚期权市场
!!X9mI|2| Australian Securities Commission 澳洲证券事务监察委员会
6f9<&dCK Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Y52xrI vl\ Australian Stock Exchange 澳大利亚证券交易所
@X><lz Austrian Schilling [ATS] 奥地利先令
34M.xB authentication 认证；鉴证
csA.3|rv authority to purchase 委托购买证；委购书
tnbs]6 authorization 认可；核准；授权；授权书
+dpj? authorization by direction 指示授权
^dKaa authorization by instruction 指令授权
g<tTZD\g authorization by warrant 令状授权
|}.B!vg(4 authorization of unit trust 单位信托的认可
i1\ /\^ authorized agent 指定代理人
bc}OmPE authorized capital 法定资本
SJ_cwYwI$ authorized clerk 出市员
ij5=f0^4. authorized dealer 认可交易商
&fhurzzAm authorized financial institution 认可财务机构
]8nm9qmF< authorized fund 认可基金
e>9{36~jh authorized fund house 获授权的基金公司；认可基金公司
!td.ks0 authorized institution 认可机构
_ll aH authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
/
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(G!J== authorized insurer 获授权保险人；获认可承保人
[!efQap authorized investment 特准投资项目
0c6AQP"=V authorized person 获授权人
}ucg!i3C authorized representative 获授权代表
w3UJw authorized share capital 法定股本
_ShJ3\,K automated quotation system 自动报价系统
/4BXF4ksi, Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
s(LqhF[N2] 自动交易系统〔香港期货交易所有限公司〕
qinQ5 t automatic adjustment mechanism 自动调整机制
PBnn,# automatic adjustment system 自动调整系统
b<cM[GaV~ Automatic Clearing House 自动票据交换所
n.>'&< H>9 automatic exchange rates accumulation system 自动化汇率累集系统
w:@M|O4` Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
&b8D'XQu automatic teller machine [ATM] 自动柜员机
J%B?YO, autopay 自动转帐
+-137!x\q available assets 可用资产
#$)rwm.jW? available fiscal reserve 现存财政储备
V]cY+4Y available profit 可用利润
1OeDWEcB Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
)O(Gw-jWE average 平均；平均数；海损
3<E$m * average basic salary 平均基本薪金
v@SrEmg average consumer expenditure 平均消费开支；一般消费开支
[cs8/Q8+ average cost 平均成本
@(?d0xCg average cost of land production 增辟土地平均成本
g o Z# average daily turnover 平均每日成交额
`W S
average daily wage rate 平均每日工资率
~H~4 fp b average expenditure pattern 平均开支模式
~[,TLg
6 average growth rate 平均增长率
J0plQDe average net fixed assets 固定资产平均净值
+ zPg`/ average of relatives 相对价格平均数
R7b*(3 3 average price 平均价格
f|E'eFrFk average propensity to consume 平均消费倾向；一般消费倾向
0~+:~$VrT average propensity to save 平均储蓄倾向；一般储蓄倾向
/T 'nY{ average rate 平均率
bG?[":k average revenue 平均收入；平均收益
t!C-G+It average stock 平均库存；平均存货
F+r6/e6a average yearly rent 平均年租
2 p[3Ap avoidance of double taxation 避免双重课税
{<8#T`I avoidance of tax 避税
