A:
\\35}
9 A share Ａ股；甲类股份
V@ K^9R,| abatement of tax 减税；减扣免税额
o5G]|JM_ ABN AMRO Bank N.V. 荷兰银行
*p|->p6,u above-the-line expenditure 线上项目支出；经常预算支出
S KGnx above-the-line receipt 线上项目收入；经常预算收入
!e('T@^u6u ABSA Asia Limited 南非联合亚洲有限公司
,I:[-|Q absolute change 绝对数值变更
boZ/*+ t absolute expenditure 实际开支
;HiaX<O! absolute guideline figure 绝对准则数字
v+CW([zAx# absolute interest 绝对权益
7<k@{xI/ absolute order of discharge 绝对破产解除令
2hTsjJ!' absolute profit margin 绝对利润幅度
^UyN)eX absolute value 实值；绝对值
nWUau:% absolutely vested interest 绝对既得权益
0\+$j5; absorbed cost 已吸收成本；已分摊成本
#q8/=,3EG absorption 吸收；分摊；合并
<)o xs ]< absorption rate 吸收率；摊配率；分摊率
id]}10 ACB Finance Limited 亚洲商业财务有限公司
;XXE vRk acceptable form of reciprocity 合理的互惠条件
(V" 7H acceptable rate 适当利率；适当汇率
T;i+az{N:V acceptance agreement 承兑协议
!RN9wXS7 acceptance for honour 参加承兑
4ZB]n, pfT acceptor 承兑人；接受人；受票人
S(: |S ( acceptor for honour 参加承兑人
Ef=4yH?\j accident insurance 意外保险
7 *4i0{ ] Accident Insurance Association of Hong Kong 香港意外保险公会
Htep3Ol3 accident insurance scheme 意外保险计划
51'V[tI;8 accident year basis 意外年度基准
|xp OU*k accommodation 通融；贷款
z0T6a15f!P accommodation bill 通融票据；空头票据
$[ b1_Db accommodation party 汇票代发人
:kXxxS account balance 帐户余额；帐户结余
~)5k%?. account book 帐簿
V b?_RE_H account collected in advance 预收款项
#*G}v%Ow/u account current book 往来帐簿
kZ!&3G9>- account of after-acquired property 事后取得的财产报告
M$3/jl*#} account of defaulter 拖欠帐目
=BzBM` -o account payable 应付帐款
UO-,A j*wW account payee only [A/C payee only] 只可转帐；存入收款人帐户
j0S[JpoF account receivable 应收帐款
y <P1VES account receivable report 应收帐款报表
<p[RhP account statement 结单；帐单；会计财务报表
^{-Z 3Yxd account title 帐户名称；会计科目
2-:` lrVd accountant's report 会计师报告
07Oag q( Accountant's Report Rules 会计师报告规则
z{qn|# } accounting and auditing procedure 会计与审计程序；会计与核数程序
h5[. G! Accounting Arrangements 《会计安排》
ST\d -x accounting basis 会计基础
M\kct7Y accounting by Official Receiver 破产管理署署长呈交的帐目
Ev&aD Accounting Circular 《会计通告》
yI's=Iu` accounting class 会计类别
4*Z>-<W= accounting date 记帐日期；会计结算日期
),0Ea~LB 4 accounting for money 款项核算
_61tE Accounting Officer 会计主任
'zuA3$ SR accounting period 会计报告期；会计期
pwV {@h! accounting policy 会计政策；会计方针
N ^H
H&~V accounting practice 会计惯例
3
FLht
L accounting principle 会计准则
b>| d Q accounting record 会计记录
S#|5&SR accounting report 会计报告
-J++b2R\% Accounting Services Branch [Treasury] 会计事务部〔库务署〕
`_M&zN Accounting Society of China 中国会计学会
6)9 X+U@ accounting statement 会计报表
1@`mpm#Y accounting system 会计制度；会计系统
w5mSoK b accounting transaction 会计事项；帐务交易
Yd<q4VJR accounting treatment 会计处理
/^Zgv -n accounting year 会计年度
1$ uO% accretion 增值；添加
s=)1:jY k accrual 应计项目；应累算数目
d~O)mJ
J accrual basis 应计制；权责发生制
g=kuM accrual basis accounting 应计制会计；权责发生制会计
['@R]Si"! accrue 应累算；应计
](^BQc accrued benefit 应累算利益
],Y+|uX-> accrued charges 应计费用
}U$p[Gi< accrued cumulative preference share dividend 应累算的累积优先股股息
v ce1'aW accrued expenses 应累算费用
CGCSfoS9f accrued interest payable 应付利息；应计未付利息
[f-<M@id/ accrued interest receivable 应收利息；应计未收利息
> ^d+;~Q; accrued right 累算权益
fvw&y+|y! accruing profit 应累算的利润
|FZIUS{] accumulated fiscal reserve 累积财政储备
FQikFy(YY accumulated profit 累积利润；滚存溢利
_,E ! < accumulated reserve 累积储备
H,U qU3b3 accumulation of surplus income 累积收益盈余
sT F Ru acquired assets 既得资产
`xu/|})KI acquisition 收购；购置；取得
08;t% [R acquisition cost 购置成本
i^6g1"h acquisition expenses 购置费用
<@H=XEn acquisition of 100% interest 收购全部股权
X:gE
mcXc acquisition of control 取得控制权
AO^c=^ acquisition of fixed assets 购置固定资产
^+Stvj:N acquisition of shell “买壳”
sqk$q pV6 acquisition price 收购价
c!>",rce act of God 天灾
V?+Y[Q acting partner 执事合伙人
Mj- B;r active market 买卖活跃的市场；交投畅旺的市场；旺市
1N\-Ku active partner 积极参与的合伙人
St~a/L q6 active trading 交投活跃
.eM
A*C~n actual circulation 实际流通
s4Y7 x.- actual cost 实际成本
zu|=1C#5h actual expenditure 实际开支；实际支出
nV+]jQ~o actual income 实际入息；实际收入；实际收益
A+1>n^^_< actual market 现货市场
rD SUhO{V actual price 现货价；实际价格
$sR-J'EE! actual profit 实际利润
1r;. r| actual quotation 实盘；实际价位；实际报价
vaUUesytt actual year basis 按实际年度计算
4?9cyv4H actuals 实货
NHq*& xy actuarial investigation 精算调查
Hze~oAP+ actuarial principle 精算原则
]R s actuarial report 精算师报告
Ww $ ?X LF Actuarial Society of Hong Kong 香港精算学会
f8?c[%br actuarial valuation 精算师估值
\3 v}:E+3 actuary 精算师
2zN%Z!a#J ad referendum agreement 暂定协议；有待覆核的协定
?.b.mkJ ad valorem duty 从价税；按值征税
l:rT{l=8* ad valorem duty system 从价税制
a#:K"Mf. ad valorem fee 从价费
e4?p(F-x( ad valorem tariff 从价关税
7BDoF!kCx additional allowance 额外免税额
* /yR _f additional amount for unexpired risk 未过期风险的额外款额
4w-P%-4 additional assessable profit 补加应评税利润
9Wi+7_) additional assessment 补加评税
jFM f=u&U additional commitment 额外承担
+XN/ bT additional commitment vote 额外承担拨款
b".e6zev additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
WF0[/ Y additional dependent parent allowance 供养父母额外免税额
A('_.J= additional provision 额外拨款
O*zF` 9 additional stamp duty 附加印花税
fA>FU/ r additional tax 补加税罚款；补加税款
#'jd.'> Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
R-2 V C adjudged bankrupt 被裁定破产
>
:
;*3 adjudicated bankrupt 裁定破产人
SH${ \BKup adjudication fee 裁定费；评定印花税额手续费；评估契据费
SvD^'(
x adjudication of bankruptcy 裁定破产；宣告破产
t)/:VImY adjudication of insolvency 裁定无力偿还债务
^-i<TJ adjusted actual 经调整的实数；调整后的实数
;+h-o adjusted current assets 经调整的流动资产；调整后的流动资产
'
;PHuMY#X adjusted figure 经调整的数字；调整后的数额
3m9ab" adjusted liabilities 经调整的负债；调整后的负债
)dgo oq adjusted loss 经调整的亏损；调整后的亏损
-^%YrWgd? 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=r(MW adjusted profit 经调整的利润；调整后的利润
EZvf\s>LT adjusted surplus 经调整的盈余额；调整后的盈余额
qkbxa?&X adjusted value 经调整的价值；调整后的价值
)0 W-S9e< adjustment 调整；修订；理算〔保险〕
urK[ v adjustment centre 调剂中心
=-U8^e_Y adjustment lag 调整过程的时间差距；调整时差
YKT =0 adjustment mechanism 调整机制
IJt8 *
cw adjustment of loss 亏损调整
d*{NA q'9X adjustment process 调整过程；调整程序
V
K)%Us- adjustment range 调整幅度
l
/\n7: administered exchange rate 受管制汇率
(jY -MF3 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
,:1_I`d>#X administration expenses 行政费用
/Sag_[i administration fee 手续费；行政费
bAa+MB #A administration in bankruptcy 破产管理
^E3 i]Oem administration order 遗产管理令
Y]R;>E5o| administrator 管理人；遗产管理人
3l8k O administrator of the estate 遗产管理人
:>'4@{' admission of debt 债项承认书
{a `#O9 admission of proof 接纳债权证明
,m-/R advance 放贷款项；垫付款项；预支款项；预付款项
8QYM/yAM advance account 暂支帐目；预付款帐户
wpLC, advance compensation 预付补偿金
atA:v3 " advance from shareholder 股东垫款
s,|s;w*. advance pending reimbursement 预支以待日后付还
~Uz1()ftz advanced economy 先进经济体系
,B=;NKo advancement 预付；预付财产
sjISVJ? advances warrant 垫款令
xEfz AJ5& advancing 贷出
w0FkK JV adverse balance 逆差
$J] b+Bp adverse exchange 逆汇
X^;Li wQv advertisement addressed to shareholders 在报章刊登的致股东通告
oI6l ` K$ advice for collection 托收通知书
iHB1/ advice of drawing 提款通知书；汇票通知书
e:&(y){n( advice of payment 付款通知
C3p/|{TP
Advisory Committee [Securities and Futures Commission]
.% rB-vO:g 谘询委员会〔证券及期货事务监察委员会〕
,:e##g~k Advisory Committee on Diversification 经济多元化谘询委员会
7sci&!.2` affidavit 誓章；遗产申报誓章
,`ZIW affidavit of no receipt 述明无收款的誓章
+bbhm0f affiliate 联号；联营公司；附属公司
a ;2Lgv0/ affiliated company 附属公司；联号；联营公司
*Bgk3(n) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
.^%!X!r affordability 负担能力
_Bh ^ <D- African Development Bank [AfDB] 非洲开发银行
CQ+WBTiC after-acquired property 事后取得的财产
ZV; lr Vv after-hours dealing 市后交易
(t\
F>A after-tax profit 税后盈利；税后利润；税后溢利
'[nH] N agency agreement 代理协议
2}^fhMS agency expenses 代理机构的开支
yA/b7x-c agency fee 代理费
,,-g*[/3 Agency Law 《代理法》
X-&U-S; agent 代理人；承销人
*mgK ^9< agent of company 公司代理人
| rDv!m agent's fee 代理人费；经纪费
0Q1s JDa. aggregate 总计；总数；总体数字
</OZ ,3J= aggregate amount 总款额；总额
d fmxz7V aggregate assets and liabilities 总体资产与负债
N d"4*l; aggregate at constant price 按固定价格计算的总体数字
cF7efs 8u aggregate demand 总需求
;P{He Ps=) aggregate gross position 总持仓量
#l!Sz2 47 aggregate limit 总限额
KF#,Q aggregate of salaries tax 合计薪俸税
3'H 1T aggregate performance 总体表现；总体业绩
y~cDWD <h aggregate supply 总体供应
UaQR0,#0y aggregate surplus 总盈余
uNV\_'9>Y aggregate total 整体总额
p+;[i%` aggregate value 总值；合计价值
,`3kDqS_4 aggregated basis 合计基准
Y 0||>LX aggregated net chargeable income 合计应课税入息实额
n' \poB? aggregation 合并计算；合计；总和
Dh L]\
4 aggregation of incomes of husband and wife 夫妇入息合并计算
l }i
. aggregation of property 财产的总和
7;UUS1 agio 差价；贴水
x[,HK{U|t 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》
jJ N. ( Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
P 1Z+XRWOM 《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》
L(yR"A{FsE Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
UoLvc~n7 《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》
BihXYux* Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
V _&>0P{q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
X$L9 kZ agreement for a settlement 授产协议
XCGJ~ agreement for assignment 转让协议
[a&|c%h agreement for sale 售卖协议；买卖协议
jo.Sg:7& agreement for sale and purchase 买卖协议
0koC;(<n agreement for the payment of interest 支付利息协议
" Yo.]P U agreement for the repayment of money 还款协议
1HF=,K+ agreement of reinsurance 再保险协议
g?'4G$M Agricultural Bank of China 中国农业银行
c:/ H}2/C air passenger departure tax 飞机乘客离境税
>^8=_i ! Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
=c-,uW11[ airport tax 机场税
1?6;Oc^ alcohol duty 酒精税
<3wfY
#;>< alienation 让与；让渡；转让
i U^tv_1 alimony 生活费；赡养费
<4gT8 kQ$x All Ordinaries Index [AOI] 所有普通股指数
. ."= all risks 全险；综合险
;Bs Pms@U All Sales Record for Stock Market 《股票市场成交报告》
RN0@Q~oTI Allied Capital Resources Limited 新联财务有限公司
@c<*l+Qc all-items index [Consumer Price Index] 总指数〔消费物价指数〕
BnLM ;5
> allocation letter 拨款信件
VFZ_Vw allocation of fund 分配款项；预留款项
a]<y*N?qu allocation of profit 利润分配；溢利分配
o2FQ/EIE allocation warrant 拨款令
v>2gx1F"? allotment 分配；配股
5AWI k,[ allotment notice 股份配售通知；配股通知
0$ -N allotment of shares 股份分配
cMCGa aLU allowable 可获宽免；免税的
z( Ah O allowable business loss 可扣除的营业亏损
&ggS!y'n allowable expenses 可扣税的支出
*LTFDC allowance 免税额；津贴；备抵；准备金
z*cC2+R} = allowance for debts 债项的免税额
ltKUpRE\? allowance for depreciation by wear and tear 耗损折旧免税额
gg>O:np8 allowance for funeral expenses 殡殓费的免税额
6n{`t/ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
~mqiXr8 allowance for repairs and outgoings 修葺及支出方面的免税额
1N#KVvK allowance to debtor 给债务人的津贴
nMK,g>wp alteration of capital 资本更改
HMQi:s7% alternate trustee 候补受托人
q 1Ja*=r amalgamation 合并
?h;Zdv>`xz ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
o<*H!oyP\ ambit of charges 征税范围；收费范围
v'"0Ya amended valuation 经修订的估值
< p<J;@ American Commodities Exchange 美国商品交易所
|fx*F}1 American Express Bank Limited 美国运通银行
'n7 )()"2 American Stock Exchange 美国证券交易所
)Q_^f'4 amortization 摊销
hJavi>374 amount due from banks 存放银行同业的款项
< sJ amount due from banks abroad 存放海外银行同业的款项
(p2jigP7a[ amount due from holding companies 控股公司欠款
XY[uyR4 Z amount due from local banks 存放本港银行同业的款项
vI< n~FHt amount due to banks 银行同业的存款
>a@c5 amount due to banks abroad 海外银行同业的存款
9oly=&lJ amount due to holding companies 控股公司存款
}1A Brbc amount due to local banks 本港银行同业的存款
_;]
3w amount due to outport banks 外埠银行同业的存款
X ~DI d amount for note issue 发行纸币的款额
H\OV7=8 amount of bond 担保契据的款额
S H" e x,= amount of consideration 代价款额
Iv 6(Z>pAB amount of contribution 供款数额
l2)) StEm amount of indebtedness 负债款额
iWbrX 1
I+ amount of principal of the loan 贷款本金额
[NE: $@ amount of rates chargeable 应征差饷数额
_S4 3_hW amount of share capital 股本额
_b+=q:$/ amount of sums assured 承保款额
bk@F/KqL amount of variation 变动幅度
~bSPtH
]6d amount of vote 拨款数额
GA, 6G [E amount payable 应付款额
aKkG[q N amount receivable 应收款额
}B=`nbgIG7 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Y ) kO" analysis 分析
:G/T{87H ancillary risk 附属风险
K:!|xr(1d annual account 周年帐目；周年帐目报表；年度决算；年结
?0>%
a$` annual accounting date 年结日期
S]kY'(V(* annual allowance 每年免税额；年积金；年度津贴；年津
J2\%rb, annual balance 年度余额
F;5S2:a@Z annual disposable income 每年可动用收入
g$c\(isY; annual estimates 周年预算
YQb43Sh` annual fee 年费
'lPt.*Y<u annual general meeting 周年大会
vf=b5s(7Q annual growth rate 年增率；每年增长率
<IWO:7*# annual long-term supplement 长期个案每年补助金
|p"P+"# annual pensionable emolument 可供计算退休金的年薪
teO%w9ByY annual report 年报
N? r{Y$x Annual Report on the Consumer Price Index 《消费物价指数年报》
`uz15])1< annual return 周年报表；周年申报表；每年报税表格
$9pFRQC'q Annual Return Rules 《周年报表规则》
KTV~g@Jf annual review of consumer prices 每年消费物价回顾
Yx4TUA$c' annual roll-forward basis 逐年延展方式
1wX0x.4d annual salary 年薪
R;2tb7 o annual statement 年度报表；年度决算表
}%K)R 5C 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
<!ewb=[_$ annuitant 年金受益人
3jMHe~.E< annuity 年金
')k n annuity contract 年金合约
;A ~efC^< annuity on human life 人寿年金
Tw|cg B antecedent debt 先前的债项
3<ikMUq& ante-dated cheque 倒填日期支票
O s*B%,} anticipated expenditure 预期开支
h
rL_. 4 anticipated net profit 预期纯利
0_d, sC?V anticipated revenue 预期收入
)/BI :) anti-inflation measure 反通货膨胀措施
?!R
Z~~d anti-inflationary stance 反通货膨胀立场
C5Fk>[fS apparent deficit 表面赤字
>k gL N apparent financial solvency 表面偿债能力
ku=o$I8K apparent partner 表面合伙人
J7FCW^-`3 application for personal assessment 个人入息课税申请书
~)';[Ha application of fund 资金应用
5l"/lGw application to release as liquidator and to destruct the books of accounts and documents
f A HK<G4 申请免除清盘人职务及毁灭帐簿与文件
f>Lw sP appointed actuary 委任精算师
=+K2`=y;WF appointed auditor 委任核数师；委任审计师
zmV5 k appointed trustee 委任的受托人
%E\&9, appointer 委任人
L0\97AF apportioned pro rata 按比例分摊
e;1n!_l\ apportionment 分配；分摊
*#O8 ^3D_c Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
OF^:_%c/ apportionment formula 分摊方程式
g`6 _Ao8 apportionment of estate duty 遗产税的分摊
{U:c95#.!S appraisal 估价；评估
qDR`)hl e appreciable growth 可观增长
*>x~` appreciable impact 显着影响
MdzG2uZT appreciable increase 可观增长
/s91[n(d appreciation 增值；升值
}pP< +U appreciation against other currencies 相对其他货币升值
9G 7lPK appreciation of the exchange value of Hong Kong dollar 港元汇值上升
4CR.= appreciation tax 增值税
Vo@[ appropriation 拨款；拨用；拨付
9,h'cf`F appropriation account 拨款帐目
? T+Uu Appropriation Bill 拨款法案
fv1pA+zN[ appropriation-in-aid system 补助拨款办法
%nU8 Ca approved assets 核准资产
9.F+)y@ approved basket stock 认可一篮子证券
F$l]#G.@A approved budget 核准预算
7_,)"J2^ approved charitable donation 认可慈善捐款
"c[ D 0{\{ approved charitable institution 认可慈善机构
9$-V/7@) approved currency 核准货币；认可货币
DOi\DJV! approved estimates 核准预算
@ lo6?9oNo approved estimates of expenditure 核准开支预算
4a'GWzUtS approved overseas insurer 核准海外保险人
W0vdU; ?% approved overseas trust company 核准海外信托公司
vWbf5? approved pooled investment fund 核准汇集投资基金
^a=,,6 T approved provident fund scheme 认可公积金计划
FX+;azE7 approved provision 核准拨款
^rz8c+ly approved redeemable share 核准可赎回股份
f0S& _gt approved regional stock 认可地区性证券
p& Usl. approved retirement scheme 认可退休金计划
qPJU}(9#B approved subordinated loan 核准附属贷款
SiN22k+ arbitrage 套戥；套汇；套利
yQkj4v{ arbitrageur 套戥者；套汇者
Jvysvi{8 arbitrary amount 临时款项
1BQB8i-, arrangement 措施；安排；协定
q&.SB` arrears 欠款
=c{ / Z arrears of pay 欠付薪酬
Im9^mVe arrears of revenue 逾期未收税款；逾期未收的帐项
D8u_Z<6IjI articles of association 组织章程；组织细则；组织章程细则
0~qnwe[g} Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
.R q |F ascertainment of profit 确定利润
/ESmQc:DWB "Asia Clear" “亚洲结算系统”
2Z3c` /k Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=d#3& R]p Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
%xE9vN; Asian Development Fund [ADF] 亚洲发展基金
P{
AJH1 Asian dollar bond 亚洲美元债券
JJL#Y Asian dollar market 亚洲美元市场
FKU$HQw* Asian dollar rate 亚洲美元利率
G813NoS o Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
]YF[W`2h Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
VGLE5lP X asked price 沽盘；喊价；索价；卖方报价
(h NSzG\ assessable income 应评税入息
_<?lP$Xr assessable loss 应评税亏损
<^}{sdOyu assessable profit 应评税利润
VH&6Tm1 assessable value 应评税值
V,=V assessed profit 估定利润
F<wwuCbF assessed value 经评估价值
&lg+uK assessment 评税；评定；估价；评税单
!C& !Wj assessment number 评税编号；估价编号
6PETIs assessment of additional tax 补加税评税
/aa'ryl_% assessment of performance 业绩评估；实绩评价
tlo"tl_] Assessor 评税主任
=;(w Bj asset price bubbles 资产价格泡沫
pgg4<j_mn asset-backed securities 具资产保证的证券
_h#SP+> assets accretion 资产增值
!o.l: Mr assets and liabilities 资产与负债
*M*:3 v
0 assets betterment statement 资产递增表；资产改进表
vO#4$ , assets lending 实物放款；有抵押贷款
!MNo
8dC; assets of the company passing on the death 死者去世时转移的公司资产
]ee%=+' assets pledged as security for liabilities 用作负债抵押的资产
gie}k)& M assets portfolio 资产投资组合
X9^a:7( assets price 资产价格
&M$s@FUY assets quality 资产质素
O9>& E;`5 assets realization 资产变现
(;^Vdi J assets refinancing arrangement 资产再集资安排
)M5:aSRz assets securitization 资产证券化
q5il9*)d ( assets situated outside Hong Kong 在香港以外地方的资产
V!=1 !"}OG assets stripping 削减资产；拆卖资产
AhOvI { assets value 资产值
+(d\` {A assignee 承让人
<<>?`7N assignment 转让；转让书；转让契
Q>y2C8rnJ/ assignment of interest 权益转让
9;3f`DK@2k assignment of letters patent and trade mark 专利证书及商标转让
[([?+Ouy assignment of property 物业转让；物业转让书
y>zPsc, assignment right 转让权
S?.2V@Ic assignor 转让人
!Kv.v7'N/k associate 有联系的人；有关连人士；相联者；合伙人；联系人
yQ)y#5/<6 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
wTBp=)1)f associate member 附属会员
q7 - Eu4w associated body corporate 相联法人团体
uQ4WM associated company 相联公司；联属公司
\D8d!gr associated corporation 相联法团
K9Dxb Association of Chartered Certified Accountants [ACCA] [United Kingdom]
{3Z&C$:s 公认会计师公会〔英国〕
R3;GMe@D# Association of Futures Exchange Brokers 香港期货经纪协会
7[ )4k 7 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
,}%+ 5yH association of underwriters 承保人组织
2lw0' assumption of control 接管
D.G+*h@ g assurance 担保；保险；转易；转易书
a@_.uD assurance of interest 权益的转易
#7OUqp at 19XX price 按一九ＸＸ年价格计算
3^kZydZ CN at a discount 按赔价计算；按贴水价格计算；打折扣
7<&CN0& at a premium 按溢价计算；按升水价格计算
|n-NK&Y(o at call 通知付款；按通知
xmz83Ll9 at constant market price 按固定市价计算
S [! -M\b at constant price 按固定价格计算
VIo %(( at cost 按成本计算
L c;4 Hg at current market price 按当时市价计算；按现时市价计算
mVGQyX at current price 按当时价格计算；按现时价格计算
jdxw S at factor cost 按要素成本计算；按生产要素成本计算
B9;d X6c at money-of-the-day price 按付款当日价格计算
2[i:bksjW at or better 按指定或较佳价位〔买卖指令〕
cPe0o'`[ at par 按面值计算；平价
HpI[Af} l at sight 见票即付
mq@2zE`.( at the close 按收市盘
@D%H-X at the opening 按开市盘
< \]o#w*: attestation 见证；见证条款
xcO Si> at-the-money option 平价期权
`A O_e4D0i attorney 受权人；受托代表人
:Mr _/t2( attornment 新拥有人承认书
xk=5q|u_- attributable profit 可归属利润
r=[T5,L(s attributable share value 可归属股份价值
e2|2$| Auckland Stock Exchange 奥克兰证券交易所
f1F #U @U auction 拍卖
>W[8wR auctioneer 拍卖商
T
'pX)ZH audit 审计；核数
Kx.I'_Qk Audit Commission 审计署
=\Td~> Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
%<%ef+* 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〕
!% n3_tZC audit review 帐目审查
fw@n[u{~ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
2<Lnfc<^k audited account 审计帐目；经审计的帐目
3 A2 X1V" audited annual account 经审计的周年帐目
G" &9u2 k audited balance sheet 经审计的资产负债表
X
$LX;Lv auditor 核数师；核数主任；审计师
4[t1"s~Wg auditor's certificate 核数师证明书；审计师证明书
COJny/FT| auditor's report 核数师报告；审计师报告
f]H[uzsV Aussie bond 澳元债券
iTi]D2jC austerity budget 紧缩预算
`Y `Ujr\6 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
nff &~lwhZ Australia All Ordinaries Index 澳洲所有普通股票指数
F)KUup)gc Australian Dollar [AUD] 澳元
9u ";%5 4 Australian Options Market 澳大利亚期权市场
dM"S uw Australian Securities Commission 澳洲证券事务监察委员会
g+h)s!$s B Australian Society of Certified Practising Accountants 澳洲执业会计师公会
#|76dU Australian Stock Exchange 澳大利亚证券交易所
U-(2;F) Austrian Schilling [ATS] 奥地利先令
o*H j E authentication 认证；鉴证
VH1P C authority to purchase 委托购买证；委购书
Eh\0gQ= authorization 认可；核准；授权；授权书
e,/b&j*4th authorization by direction 指示授权
_ gZ8UZ) authorization by instruction 指令授权
?2l#=t?PP authorization by warrant 令状授权
[xiZkV([ authorization of unit trust 单位信托的认可
0,*clvH\; authorized agent 指定代理人
p$dVGvM( authorized capital 法定资本
+u;f]p authorized clerk 出市员
CHp`4 authorized dealer 认可交易商
YnC7e2 authorized financial institution 认可财务机构
We3Z#}X authorized fund 认可基金
mB &nN+MV authorized fund house 获授权的基金公司；认可基金公司
$@k Gbf~k authorized institution 认可机构
]JB~LQz]k authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
490gW? u authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
NBzyP)2) authorized insurer 获授权保险人；获认可承保人
G+?@ 4?` z authorized investment 特准投资项目
&!uw;|% authorized person 获授权人
Htn'(Q authorized representative 获授权代表
'6Dt@^-PZ authorized share capital 法定股本
N|pjGgI
automated quotation system 自动报价系统
qUX Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
$ )ps~ 自动交易系统〔香港期货交易所有限公司〕
p# HbN#^Hy automatic adjustment mechanism 自动调整机制
MJsz automatic adjustment system 自动调整系统
dj,7lJy Automatic Clearing House 自动票据交换所
o, e y. automatic exchange rates accumulation system 自动化汇率累集系统
w8E6)wF=7 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
e _\] Q- automatic teller machine [ATM] 自动柜员机
e6n1/TtqM autopay 自动转帐
!l!^` c available assets 可用资产
(.Tkv Uj` available fiscal reserve 现存财政储备
-#srn1A> available profit 可用利润
[V'3/#Z Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
tpw0j
CVu average 平均；平均数；海损
iR
j/Tm*T' average basic salary 平均基本薪金
a86m?)-c average consumer expenditure 平均消费开支；一般消费开支
Ftb qZN[ average cost 平均成本
\,jrug<C$^ average cost of land production 增辟土地平均成本
MJ^NRT0?b average daily turnover 平均每日成交额
5|2v6W!e average daily wage rate 平均每日工资率
[9S\3&yoh average expenditure pattern 平均开支模式
No8 ~~ average growth rate 平均增长率
PGZ .\ i average net fixed assets 固定资产平均净值
kb<Nuw average of relatives 相对价格平均数
u=B_c A}: average price 平均价格
9An_zrJ%i average propensity to consume 平均消费倾向；一般消费倾向
fRKO> /OT average propensity to save 平均储蓄倾向；一般储蓄倾向
5HP6o average rate 平均率
?d`?Ss;v average revenue 平均收入；平均收益
ZzfG s average stock 平均库存；平均存货
|0nbO2} average yearly rent 平均年租
.])ubK_9 avoidance of double taxation 避免双重课税
gI rVrAV# avoidance of tax 避税
