A:
]U[X1W+@ A share Ａ股；甲类股份
U(& oj e abatement of tax 减税；减扣免税额
:H. ABN AMRO Bank N.V. 荷兰银行
ggt DN{t above-the-line expenditure 线上项目支出；经常预算支出
c~A4gt B= above-the-line receipt 线上项目收入；经常预算收入
"HD+rm UEH ABSA Asia Limited 南非联合亚洲有限公司
sDqe(x}a absolute change 绝对数值变更
"T h$#3 absolute expenditure 实际开支
, xx6$uZ absolute guideline figure 绝对准则数字
?%R w(E absolute interest 绝对权益
ZaFb*XRgS absolute order of discharge 绝对破产解除令
s"=6{EVqk3 absolute profit margin 绝对利润幅度
2y0J`!/) absolute value 实值；绝对值
k)S.]!u&G absolutely vested interest 绝对既得权益
tg4Y i|5 absorbed cost 已吸收成本；已分摊成本
1ju#9i`.Wg absorption 吸收；分摊；合并
Kzy/ 9 absorption rate 吸收率；摊配率；分摊率
;vhyhP.oM ACB Finance Limited 亚洲商业财务有限公司
A6<C-1
N}j acceptable form of reciprocity 合理的互惠条件
5q{h 2).) acceptable rate 适当利率；适当汇率
8pM>Co! acceptance agreement 承兑协议
O^LTD#}$a) acceptance for honour 参加承兑
O YM@s zM acceptor 承兑人；接受人；受票人
=9L$L|W acceptor for honour 参加承兑人
d lH$ yub accident insurance 意外保险
iK;dU2h Accident Insurance Association of Hong Kong 香港意外保险公会
Y**|N 8e accident insurance scheme 意外保险计划
4!$
M q;U accident year basis 意外年度基准
a\kb^D=T accommodation 通融；贷款
H Q!Xj .y accommodation bill 通融票据；空头票据
puSLqouTM accommodation party 汇票代发人
C2]Kc{4 account balance 帐户余额；帐户结余
B;Nl~Y| \ account book 帐簿
SEQ%'E5-' account collected in advance 预收款项
aRj>iQaddx account current book 往来帐簿
ZWc+),X account of after-acquired property 事后取得的财产报告
s30
O@M)) account of defaulter 拖欠帐目
P7r'ffA account payable 应付帐款
O9v_y+M+M account payee only [A/C payee only] 只可转帐；存入收款人帐户
Mr+@c) account receivable 应收帐款
G
DSfT{kK\ account receivable report 应收帐款报表
,F+B Wot4 account statement 结单；帐单；会计财务报表
MgnM,95 account title 帐户名称；会计科目
> 1L=,M accountant's report 会计师报告
PZ:u_*Vu` Accountant's Report Rules 会计师报告规则
I^*'.z!4Q accounting and auditing procedure 会计与审计程序；会计与核数程序
1`f_P$&Z_J Accounting Arrangements 《会计安排》
Ocg"M Gb accounting basis 会计基础
^ s7,_!.Pq accounting by Official Receiver 破产管理署署长呈交的帐目
%k f>&b,Mi Accounting Circular 《会计通告》
`T ^G^7& accounting class 会计类别
>: 0tA{bV accounting date 记帐日期；会计结算日期
u]C` 6)> accounting for money 款项核算
O(2 cW Q Accounting Officer 会计主任
?{o/I\\ accounting period 会计报告期；会计期
[~5p >' accounting policy 会计政策；会计方针
iWX c accounting practice 会计惯例
-y) ,Y
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/rB {[zk accounting record 会计记录
{TSY|D2 accounting report 会计报告
Tm+ ;0 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Hyk'c't_O Accounting Society of China 中国会计学会
5G}6;U Y accounting statement 会计报表
>Dm8m[76 accounting system 会计制度；会计系统
?9j {V7h accounting transaction 会计事项；帐务交易
@b&84Gn2
r accounting treatment 会计处理
78#!Q.## accounting year 会计年度
;'T{li2 accretion 增值；添加
# jYpVc{] accrual 应计项目；应累算数目
!Gs} tiMH accrual basis 应计制；权责发生制
}`/gX=91 accrual basis accounting 应计制会计；权责发生制会计
A )n W accrue 应累算；应计
R U"/2i accrued benefit 应累算利益
P sj bR accrued charges 应计费用
]*"s\ix accrued cumulative preference share dividend 应累算的累积优先股股息
+\`vq"e accrued expenses 应累算费用
W@L3+4 accrued interest payable 应付利息；应计未付利息
6@;ha=[+ accrued interest receivable 应收利息；应计未收利息
TDK@)mP accrued right 累算权益
wWW~_zP0 accruing profit 应累算的利润
]rd/;kg.S accumulated fiscal reserve 累积财政储备
4 C_c\;d accumulated profit 累积利润；滚存溢利
huFz97?y( accumulated reserve 累积储备
9~AWn g accumulation of surplus income 累积收益盈余
/
YiQ\ acquired assets 既得资产
hp!d/X=J_ acquisition 收购；购置；取得
iCG`3(xL acquisition cost 购置成本
=?@Q -(bp acquisition expenses 购置费用
|fsm8t <~8 acquisition of 100% interest 收购全部股权
-H(vL= acquisition of control 取得控制权
H(u+#PIIw acquisition of fixed assets 购置固定资产
Lf}8qB#Y acquisition of shell “买壳”
?dy~ mob acquisition price 收购价
uPyVF-i act of God 天灾
^z1IN-Tm/ acting partner 执事合伙人
s}x>J8hK active market 买卖活跃的市场；交投畅旺的市场；旺市
N?r >%4 active partner 积极参与的合伙人
m y^ak*N active trading 交投活跃
f*((;*n ; actual circulation 实际流通
hAR?
t5c actual cost 实际成本
+}7fg82) actual expenditure 实际开支；实际支出
n"{X!(RIcx actual income 实际入息；实际收入；实际收益
dZ2 %S''\ actual market 现货市场
7 &)])
{Q actual price 现货价；实际价格
>O{7/)gS^ actual profit 实际利润
M.%shrJ/ actual quotation 实盘；实际价位；实际报价
^t. W|teD actual year basis 按实际年度计算
% n$^-Vc& actuals 实货
{g F0Xm% actuarial investigation 精算调查
,krS-. actuarial principle 精算原则
ND]S(C"? actuarial report 精算师报告
Dk)}|GJ()" Actuarial Society of Hong Kong 香港精算学会
=WZ%H_oxi actuarial valuation 精算师估值
uZjI?Z.A actuary 精算师
a_T,t' 6 ad referendum agreement 暂定协议；有待覆核的协定
vS; '}N ad valorem duty 从价税；按值征税
Y)HbxFF`/ ad valorem duty system 从价税制
B+VuUt{S ad valorem fee 从价费
-/{af ad valorem tariff 从价关税
<HoAj"xf additional allowance 额外免税额
q|#MB7e/ additional amount for unexpired risk 未过期风险的额外款额
mMw;0/n additional assessable profit 补加应评税利润
eMMx8E)B additional assessment 补加评税
pu;3nUH additional commitment 额外承担
9Ld9N;rWm# additional commitment vote 额外承担拨款
<bmLy_": additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
h* .w"JO additional dependent parent allowance 供养父母额外免税额
y%(X+E"n* additional provision 额外拨款
Ub)I66 additional stamp duty 附加印花税
T-L5zu additional tax 补加税罚款；补加税款
)q^ Bj$ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
zhEo(kU!
adjudged bankrupt 被裁定破产
\P?ToTTV adjudicated bankrupt 裁定破产人
L/r{xS adjudication fee 裁定费；评定印花税额手续费；评估契据费
vE\lp8 j+ adjudication of bankruptcy 裁定破产；宣告破产
q(]f]Vl|0 adjudication of insolvency 裁定无力偿还债务
L'kq>1QWf adjusted actual 经调整的实数；调整后的实数
hY8#b)l~lu adjusted current assets 经调整的流动资产；调整后的流动资产
?C;JJ#Ho adjusted figure 经调整的数字；调整后的数额
D[Iq n adjusted liabilities 经调整的负债；调整后的负债
u}jrf Kd E adjusted loss 经调整的亏损；调整后的亏损
h8}8Lp(/' 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'lT adjusted profit 经调整的利润；调整后的利润
8OAg~mQ15( adjusted surplus 经调整的盈余额；调整后的盈余额
(!z M\sF adjusted value 经调整的价值；调整后的价值
Z!\@%`0$ adjustment 调整；修订；理算〔保险〕
(aKZ5>>cN adjustment centre 调剂中心
`F1dyf!p< adjustment lag 调整过程的时间差距；调整时差
_vrWj<wyf adjustment mechanism 调整机制
w=J4zkWk adjustment of loss 亏损调整
T%I&txl adjustment process 调整过程；调整程序
/8e W@IO.F adjustment range 调整幅度
C ?7X"~ ~ administered exchange rate 受管制汇率
I6dm@{/:> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
0-xCp ~vE administration expenses 行政费用
vA?_-. J administration fee 手续费；行政费
n6f3H\/P& administration in bankruptcy 破产管理
R2^iSl %pj administration order 遗产管理令
k/`i6%F#m administrator 管理人；遗产管理人
&hN,xpC administrator of the estate 遗产管理人
(([I]q admission of debt 债项承认书
!WKk=ysFS admission of proof 接纳债权证明
(K
#A advance 放贷款项；垫付款项；预支款项；预付款项
f!g<3X{= advance account 暂支帐目；预付款帐户
])$S\fFm advance compensation 预付补偿金
{+=i? advance from shareholder 股东垫款
nR'#s%Kj advance pending reimbursement 预支以待日后付还
*SZ>upg advanced economy 先进经济体系
< 5ZJ]W advancement 预付；预付财产
"{F;M{h$}, advances warrant 垫款令
:C%47qv advancing 贷出
9*p G?3*I adverse balance 逆差
3%IWGmye4 adverse exchange 逆汇
lO 2k < advertisement addressed to shareholders 在报章刊登的致股东通告
zqGYOm$r advice for collection 托收通知书
9~Xg#{ advice of drawing 提款通知书；汇票通知书
Fk$@Yy+}e advice of payment 付款通知
Y ><(? Advisory Committee [Securities and Futures Commission]
i$O#%12l 谘询委员会〔证券及期货事务监察委员会〕
XiG88Kwv Advisory Committee on Diversification 经济多元化谘询委员会
&%e" 9v2` affidavit 誓章；遗产申报誓章
)BLmoJOf affidavit of no receipt 述明无收款的誓章
*i? .y*g affiliate 联号；联营公司；附属公司
6FjVmje affiliated company 附属公司；联号；联营公司
q<XcOc5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
r<(kLpO H% affordability 负担能力
E^syrEz African Development Bank [AfDB] 非洲开发银行
Ekf2N T after-acquired property 事后取得的财产
v M WC(m after-hours dealing 市后交易
"k>bUe|RG after-tax profit 税后盈利；税后利润；税后溢利
s^Pm nFR agency agreement 代理协议
Y'_ D<Mp agency expenses 代理机构的开支
h. b+r~u agency fee 代理费
hEcYpng~ Agency Law 《代理法》
s1=u{ET agent 代理人；承销人
'3%*U*I agent of company 公司代理人
Y n>{4BZ># agent's fee 代理人费；经纪费
6D^%'[4t aggregate 总计；总数；总体数字
VRhRwdC aggregate amount 总款额；总额
8|<f8Z65! aggregate assets and liabilities 总体资产与负债
=g2\CIlVU6 aggregate at constant price 按固定价格计算的总体数字
)dg U mN aggregate demand 总需求
h544dNo& aggregate gross position 总持仓量
Kq6qXc\x aggregate limit 总限额
WguV{#=H aggregate of salaries tax 合计薪俸税
}}s)
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&ps6s.K aggregate supply 总体供应
N7B}O*; aggregate surplus 总盈余
AzX(~Q c aggregate total 整体总额
qS82/e)7 aggregate value 总值；合计价值
s=j O; K$ aggregated basis 合计基准
ddMM74 aggregated net chargeable income 合计应课税入息实额
p;ZDpR aggregation 合并计算；合计；总和
f[M"EMy aggregation of incomes of husband and wife 夫妇入息合并计算
2$Y3[$ aggregation of property 财产的总和
%0(>! SY agio 差价；贴水
)fR1n}# 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》
CU !.!cZ{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
<Am^z~[ 《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》
9oD#t~+F4 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
g[<uwknf 《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》
ke</x+\F Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`R ]&F$i(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》
B)d@RAk agreement for a settlement 授产协议
k`Y,KuBpM agreement for assignment 转让协议
k7[)g ]u agreement for sale 售卖协议；买卖协议
<on)"{W13 agreement for sale and purchase 买卖协议
mZ &] agreement for the payment of interest 支付利息协议
OAyE/Q| agreement for the repayment of money 还款协议
A3!2"}L agreement of reinsurance 再保险协议
$YR{f[+L
w Agricultural Bank of China 中国农业银行
oG9SO^v_ air passenger departure tax 飞机乘客离境税
fa.f(c Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
L%4tw5*N airport tax 机场税
zN/Gy} alcohol duty 酒精税
Xa6qvg7/ alienation 让与；让渡；转让
t9n'! alimony 生活费；赡养费
w5=EtKTi All Ordinaries Index [AOI] 所有普通股指数
W.sD2 f all risks 全险；综合险
,|>nF;.Y All Sales Record for Stock Market 《股票市场成交报告》
],# ZPUn Allied Capital Resources Limited 新联财务有限公司
m&{rBz0 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
1r&AB!Z # allocation letter 拨款信件
IT7:QEfKU allocation of fund 分配款项；预留款项
l> 33z_H^ allocation of profit 利润分配；溢利分配
";58B} ki allocation warrant 拨款令
$o: :PDQ? allotment 分配；配股
w7 [0 allotment notice 股份配售通知；配股通知
c{ZqQtfM allotment of shares 股份分配
:4b- sg# allowable 可获宽免；免税的
6q!7i%fK? allowable business loss 可扣除的营业亏损
8^NE=)cb7w allowable expenses 可扣税的支出
+0)5H>h allowance 免税额；津贴；备抵；准备金
{S# 5g2 allowance for debts 债项的免税额
; vhnA$'a allowance for depreciation by wear and tear 耗损折旧免税额
ob)D{4B' allowance for funeral expenses 殡殓费的免税额
<C2c" =b allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Xek E#?. allowance for repairs and outgoings 修葺及支出方面的免税额
Z 'Zd[."s allowance to debtor 给债务人的津贴
!FO:^P alteration of capital 资本更改
(jt*u (C&Y alternate trustee 候补受托人
9yp ^zL amalgamation 合并
Ez wF`3RjK ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
!vi4*
@: ambit of charges 征税范围；收费范围
M |aQ)ivh3 amended valuation 经修订的估值
J\9jsx!WQ American Commodities Exchange 美国商品交易所
`_6@3-% American Express Bank Limited 美国运通银行
iNMLYYq]l American Stock Exchange 美国证券交易所
*GB$sXF amortization 摊销
8~rT amount due from banks 存放银行同业的款项
.j y)>"h0 amount due from banks abroad 存放海外银行同业的款项
$::51# ^Wg amount due from holding companies 控股公司欠款
y0lL Fe~ amount due from local banks 存放本港银行同业的款项
`
C/fF_YA amount due to banks 银行同业的存款
z bdOCfA; amount due to banks abroad 海外银行同业的存款
i,^>uf amount due to holding companies 控股公司存款
LjX&' , amount due to local banks 本港银行同业的存款
*YMXiY JR amount due to outport banks 外埠银行同业的存款
4t"* )xy amount for note issue 发行纸币的款额
!$4Q]@ } amount of bond 担保契据的款额
9, }fx+^ amount of consideration 代价款额
R#r h amount of contribution 供款数额
\Gv- sA amount of indebtedness 负债款额
s"gKonwI2 amount of principal of the loan 贷款本金额
4ZSfz#<[z amount of rates chargeable 应征差饷数额
K4 BTk ! amount of share capital 股本额
iFXUKGiV amount of sums assured 承保款额
1 / F<T amount of variation 变动幅度
&4a~6 amount of vote 拨款数额
QLxXp amount payable 应付款额
N2 M?5fF amount receivable 应收款额
q
oKQEG 2 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
#p;4:IT analysis 分析
V/+ H_=| ancillary risk 附属风险
_
+u sn. annual account 周年帐目；周年帐目报表；年度决算；年结
K7Y T0cG annual accounting date 年结日期
)[F46?$vrk annual allowance 每年免税额；年积金；年度津贴；年津
jLpgWt`8)E annual balance 年度余额
1ZGQhjcx annual disposable income 每年可动用收入
mJU>f-l annual estimates 周年预算
j TG S6{E annual fee 年费
!:R^}pMhIk annual general meeting 周年大会
lU >)n annual growth rate 年增率；每年增长率
ci#Zvhtk r annual long-term supplement 长期个案每年补助金
i&?
78+: annual pensionable emolument 可供计算退休金的年薪
S8rW'}XJ=H annual report 年报
89 ?3,k Annual Report on the Consumer Price Index 《消费物价指数年报》
>c~9 wv annual return 周年报表；周年申报表；每年报税表格
_S[Rvb1e Annual Return Rules 《周年报表规则》
$NH`Iu9 t annual review of consumer prices 每年消费物价回顾
exGhk t~ annual roll-forward basis 逐年延展方式
+sV# Z, annual salary 年薪
4'7
v!I9 annual statement 年度报表；年度决算表
CYY
X\^hA 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
7cJ O)cm0' annuitant 年金受益人
!c3Qcva annuity 年金
vgd}09y annuity contract 年金合约
loAfFK>g annuity on human life 人寿年金
6Vu}k K)
antecedent debt 先前的债项
hv_pb#1Ks ante-dated cheque 倒填日期支票
1`7]C+Pv anticipated expenditure 预期开支
+"*l2E]5 anticipated net profit 预期纯利
0D W'(#` anticipated revenue 预期收入
l# < }|b anti-inflation measure 反通货膨胀措施
BHiw!S< anti-inflationary stance 反通货膨胀立场
^H y)< P apparent deficit 表面赤字
?kG#qt]Q5 apparent financial solvency 表面偿债能力
&z 1| apparent partner 表面合伙人
3:z4M9f application for personal assessment 个人入息课税申请书
U[H+87zg application of fund 资金应用
~50y- application to release as liquidator and to destruct the books of accounts and documents
"m<eHz]D 申请免除清盘人职务及毁灭帐簿与文件
FN8=YUYK% appointed actuary 委任精算师
o>QFd x appointed auditor 委任核数师；委任审计师
PAO[Og,- appointed trustee 委任的受托人
H@O r X appointer 委任人
C_g"omw40 apportioned pro rata 按比例分摊
rA>A=, apportionment 分配；分摊
uH~ TugQ~ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
+A.a~Stt apportionment formula 分摊方程式
' /n%}=a= apportionment of estate duty 遗产税的分摊
x1BDvTqW appraisal 估价；评估
UlLM<33_) appreciable growth 可观增长
Q:Nwy(,I appreciable impact 显着影响
2!"\;/ appreciable increase 可观增长
O_%PBgcJr appreciation 增值；升值
@pEO@bbg > appreciation against other currencies 相对其他货币升值
Eze DShN=J appreciation of the exchange value of Hong Kong dollar 港元汇值上升
9cx!N, R t appreciation tax 增值税
-sGWSC appropriation 拨款；拨用；拨付
{R 6Zwjs appropriation account 拨款帐目
hIg, 0B Appropriation Bill 拨款法案
.P0Qs&i appropriation-in-aid system 补助拨款办法
?Pok-90 approved assets 核准资产
c=U$$|qHV approved basket stock 认可一篮子证券
6#lC(ko' approved budget 核准预算
$=S'#^Z approved charitable donation 认可慈善捐款
cVv4gQD\ approved charitable institution 认可慈善机构
R) DNFc: approved currency 核准货币；认可货币
8 MACbLY approved estimates 核准预算
WPh |~]by< approved estimates of expenditure 核准开支预算
m}'t'l4 c approved overseas insurer 核准海外保险人
6=`m approved overseas trust company 核准海外信托公司
kxKnmB#m- approved pooled investment fund 核准汇集投资基金
aZ`_W| approved provident fund scheme 认可公积金计划
olQ8s * approved provision 核准拨款
odn97,A approved redeemable share 核准可赎回股份
^QL/m\zq@% approved regional stock 认可地区性证券
OKLggim{ approved retirement scheme 认可退休金计划
GwIfGixqH approved subordinated loan 核准附属贷款
JWm^RQ arbitrage 套戥；套汇；套利
fuIv,lDA arbitrageur 套戥者；套汇者
\Z7([ G h arbitrary amount 临时款项
o\ :f9JL arrangement 措施；安排；协定
=-s20mdj arrears 欠款
f 7QUZb\ arrears of pay 欠付薪酬
M
b /X@ 51 arrears of revenue 逾期未收税款；逾期未收的帐项
$'mB 8 S articles of association 组织章程；组织细则；组织章程细则
U bos#hP Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Xxsnpb> ascertainment of profit 确定利润
#Ot*jb1 "Asia Clear" “亚洲结算系统”
o- e,
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
3 5]G_\ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
>cr _^(UW& Asian Development Fund [ADF] 亚洲发展基金
> Qbc(}w Asian dollar bond 亚洲美元债券
?U9d3] W Asian dollar market 亚洲美元市场
p9 ] 7g% Asian dollar rate 亚洲美元利率
2ZzD^:V[} Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
~)_ ?:.Da Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
:pF]TY"K. asked price 沽盘；喊价；索价；卖方报价
O]r3?= assessable income 应评税入息
la"A$Tbu~ assessable loss 应评税亏损
G*w W&R) assessable profit 应评税利润
re 1k] assessable value 应评税值
g: 3'x/a1 assessed profit 估定利润
A>1 p]# assessed value 经评估价值
-L4G WJ~.- assessment 评税；评定；估价；评税单
%F]9^C+ assessment number 评税编号；估价编号
n4_ :#L? assessment of additional tax 补加税评税
D` `NQ`>A assessment of performance 业绩评估；实绩评价
_*?"[TYfX Assessor 评税主任
_=^hnv asset price bubbles 资产价格泡沫
r/$)c_x` asset-backed securities 具资产保证的证券
elHarey`f assets accretion 资产增值
L XfeXWw?, assets and liabilities 资产与负债
{ `|YX_HS assets betterment statement 资产递增表；资产改进表
,5+X%~' assets lending 实物放款；有抵押贷款
'LLQ[JJ=O assets of the company passing on the death 死者去世时转移的公司资产
-$MC assets pledged as security for liabilities 用作负债抵押的资产
"i<3}6/* assets portfolio 资产投资组合
MHT,rqG assets price 资产价格
w5/ X { assets quality 资产质素
en#g<on assets realization 资产变现
)PoI~km assets refinancing arrangement 资产再集资安排
U.j\ u>a assets securitization 资产证券化
,m'#>d&zO assets situated outside Hong Kong 在香港以外地方的资产
/B?SaKh assets stripping 削减资产；拆卖资产
Jc#)T;# 6 assets value 资产值
*Wo$ $T assignee 承让人
t~W4o8<w assignment 转让；转让书；转让契
% oL&~6l$ assignment of interest 权益转让
"M#`y!__ assignment of letters patent and trade mark 专利证书及商标转让
W;}u 2GH assignment of property 物业转让；物业转让书
|ukdn2Q assignment right 转让权
bz@=zLBt assignor 转让人
'GdlqbX(% associate 有联系的人；有关连人士；相联者；合伙人；联系人
J ]^gF| Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
A%8`zR associate member 附属会员
l|tp0[ associated body corporate 相联法人团体
3% 4Mq6Q` associated company 相联公司；联属公司
D.Cs nfJ associated corporation 相联法团
Dmv Association of Chartered Certified Accountants [ACCA] [United Kingdom]
$cpQ7 公认会计师公会〔英国〕
<7-,`
Association of Futures Exchange Brokers 香港期货经纪协会
=
Vr[V@ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
TKBK3N association of underwriters 承保人组织
2yO)}g FJ assumption of control 接管
HNUR6H&Fta assurance 担保；保险；转易；转易书
w7?9e#> Z assurance of interest 权益的转易
]4Yb$e ` at 19XX price 按一九ＸＸ年价格计算
@DC2ci
> at a discount 按赔价计算；按贴水价格计算；打折扣
h|uP=0 at a premium 按溢价计算；按升水价格计算
T( Gf~0HYF at call 通知付款；按通知
Iybpk?,M+ at constant market price 按固定市价计算
nu%Nt"~[% at constant price 按固定价格计算
e`2 R{H at cost 按成本计算
-V_S4|>
at current market price 按当时市价计算；按现时市价计算
SR8Kzk{ at current price 按当时价格计算；按现时价格计算
#2'&=?J1r at factor cost 按要素成本计算；按生产要素成本计算
Py0 i%pZ at money-of-the-day price 按付款当日价格计算
)n[Mh!mn at or better 按指定或较佳价位〔买卖指令〕
<m gTWv at par 按面值计算；平价
WuZ n|j' at sight 见票即付
_ ,1kcD u at the close 按收市盘
\bl,_{z? at the opening 按开市盘
*rKv`nva5 attestation 见证；见证条款
x<7` 109] at-the-money option 平价期权
U*U )l$! attorney 受权人；受托代表人
y\|\9Q%D attornment 新拥有人承认书
HPCA$LD attributable profit 可归属利润
RIqxM attributable share value 可归属股份价值
G6F['g); Auckland Stock Exchange 奥克兰证券交易所
C^: &3, auction 拍卖
[>9"RzEl auctioneer 拍卖商
sW 3D
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n audit 审计；核数
oc%le2 Audit Commission 审计署
Xl Jux_LD: Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
;9 n8on\ 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〕
(gC^5&11 audit review 帐目审查
V+ ~2q= Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
MCpK^7]k audited account 审计帐目；经审计的帐目
$=SYssg7La audited annual account 经审计的周年帐目
^M5uLm-_s audited balance sheet 经审计的资产负债表
"8 TMAF|i4 auditor 核数师；核数主任；审计师
a2_IF,p*? auditor's certificate 核数师证明书；审计师证明书
\~j(ui | auditor's report 核数师报告；审计师报告
] H'82a Aussie bond 澳元债券
* G|]5 austerity budget 紧缩预算
l8lR 5< Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
.Tq vy)' Australia All Ordinaries Index 澳洲所有普通股票指数
?o'arxCxZn Australian Dollar [AUD] 澳元
qc"/T16M] Australian Options Market 澳大利亚期权市场
y Vv3S[J Australian Securities Commission 澳洲证券事务监察委员会
!)3Su=*R Australian Society of Certified Practising Accountants 澳洲执业会计师公会
"$ ;:dfrU Australian Stock Exchange 澳大利亚证券交易所
PH &m s Austrian Schilling [ATS] 奥地利先令
$^ dk>Hj>4 authentication 认证；鉴证
LbI])M authority to purchase 委托购买证；委购书
ew ['9 authorization 认可；核准；授权；授权书
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T2sS6&R authorization by direction 指示授权
b>._ r&. authorization by instruction 指令授权
n:)Y'52} authorization by warrant 令状授权
{X"] 92+ authorization of unit trust 单位信托的认可
d g8\(G authorized agent 指定代理人
E?o8'r authorized capital 法定资本
pra&A2Y\ authorized clerk 出市员
T )]|o+G authorized dealer 认可交易商
t ?'/KL authorized financial institution 认可财务机构
S|w] Q authorized fund 认可基金
7)wq9];w
authorized fund house 获授权的基金公司；认可基金公司
y~1php>2f1 authorized institution 认可机构
M<pga B0 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
?y@pR e$2 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
DTVnQC authorized insurer 获授权保险人；获认可承保人
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hB*Hjh authorized investment 特准投资项目
<L#r6y~H authorized person 获授权人
[6N39G$ authorized representative 获授权代表
* j :5 authorized share capital 法定股本
:?W:'% (`[ automated quotation system 自动报价系统
8[IifF1M=& Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
. Dxr c 自动交易系统〔香港期货交易所有限公司〕
;KN@v5`p automatic adjustment mechanism 自动调整机制
3_/d=ZI\ automatic adjustment system 自动调整系统
z KT<QM!` Automatic Clearing House 自动票据交换所
8}@a?QS(& automatic exchange rates accumulation system 自动化汇率累集系统
<9ph c Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
a8c ]B/ automatic teller machine [ATM] 自动柜员机
Rx2 |VD autopay 自动转帐
PyE <`E available assets 可用资产
#+nv,?@ available fiscal reserve 现存财政储备
dBn.DU*B available profit 可用利润
`d#_66TLr Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
+ =$G6uR$ average 平均；平均数；海损
j'n= Xh average basic salary 平均基本薪金
n8,/olqwW average consumer expenditure 平均消费开支；一般消费开支
QV1%Zou average cost 平均成本
[} 3Y1t{G average cost of land production 增辟土地平均成本
.1}(Bywm5 average daily turnover 平均每日成交额
?! Gt.
fb average daily wage rate 平均每日工资率
7|Y8^T
s average expenditure pattern 平均开支模式
t/(j 8w average growth rate 平均增长率
)}5r s average net fixed assets 固定资产平均净值
b=EZtk6> average of relatives 相对价格平均数
&T}e9 3 ] average price 平均价格
}$U6lh/Ep average propensity to consume 平均消费倾向；一般消费倾向
]h@:Y] average propensity to save 平均储蓄倾向；一般储蓄倾向
OSU=O average rate 平均率
Q)&Ztw< average revenue 平均收入；平均收益
4ebGA g ?_ average stock 平均库存；平均存货
xy>mM"DOH average yearly rent 平均年租
*%sYajmD avoidance of double taxation 避免双重课税
sBL^NDq a2 avoidance of tax 避税
