A:
0jfuBj5! A share Ａ股；甲类股份
uY*L,j^) abatement of tax 减税；减扣免税额
<_+X 88 ABN AMRO Bank N.V. 荷兰银行
BA.uw_^4 above-the-line expenditure 线上项目支出；经常预算支出
XjBD{m( above-the-line receipt 线上项目收入；经常预算收入
7_t'( /yu ABSA Asia Limited 南非联合亚洲有限公司
LzL
So"n absolute change 绝对数值变更
6]wIG $j absolute expenditure 实际开支
,e smV- absolute guideline figure 绝对准则数字
ar,7S&s H absolute interest 绝对权益
\U_@S. absolute order of discharge 绝对破产解除令
LP=)~K< absolute profit margin 绝对利润幅度
rm_Nn8p, absolute value 实值；绝对值
@4#vm@Yf_ absolutely vested interest 绝对既得权益
7zc^!LrW< absorbed cost 已吸收成本；已分摊成本
^.y\ (= absorption 吸收；分摊；合并
iy"*5<;*DD absorption rate 吸收率；摊配率；分摊率
%iB ,IEw ACB Finance Limited 亚洲商业财务有限公司
`D9$v(Ztr acceptable form of reciprocity 合理的互惠条件
|W^IlqTH acceptable rate 适当利率；适当汇率
:T~ [ acceptance agreement 承兑协议
EQ_aa@M7 acceptance for honour 参加承兑
h+,@G,|D acceptor 承兑人；接受人；受票人
>Q*Wi acceptor for honour 参加承兑人
.+qpk*V\ accident insurance 意外保险
Bbc^FHip Accident Insurance Association of Hong Kong 香港意外保险公会
\2z >?i) accident insurance scheme 意外保险计划
5zJq9\)d+ accident year basis 意外年度基准
KPk i}'GO accommodation 通融；贷款
CC`J Z.SO accommodation bill 通融票据；空头票据
7EJ+c${e.- accommodation party 汇票代发人
$cg cX account balance 帐户余额；帐户结余
+ge?w#R account book 帐簿
Vvo 7C!$z account collected in advance 预收款项
6\t@)=C,Q account current book 往来帐簿
dN6?c'iN?2 account of after-acquired property 事后取得的财产报告
7p[n account of defaulter 拖欠帐目
qP
,EBE account payable 应付帐款
'"Nr, vQo account payee only [A/C payee only] 只可转帐；存入收款人帐户
~ri5zb20 account receivable 应收帐款
d-%hjy3N account receivable report 应收帐款报表
y7<|_:00 account statement 结单；帐单；会计财务报表
CJyevMf' account title 帐户名称；会计科目
+[ZY:ZQ accountant's report 会计师报告
k7^5Bp 8 = Accountant's Report Rules 会计师报告规则
18Emi<&A accounting and auditing procedure 会计与审计程序；会计与核数程序
*WZA9G#V5 Accounting Arrangements 《会计安排》
!IR6
,A\ accounting basis 会计基础
zm# ? W accounting by Official Receiver 破产管理署署长呈交的帐目
K NOIZj Accounting Circular 《会计通告》
N>E_%]C h accounting class 会计类别
->jDb/a{C accounting date 记帐日期；会计结算日期
XP}<N&j accounting for money 款项核算
*^r}"in Accounting Officer 会计主任
O0:q;<>z accounting period 会计报告期；会计期
iRBfx accounting policy 会计政策；会计方针
7$#u accounting practice 会计惯例
^f@=:eWI accounting principle 会计准则
{ h4E8.E accounting record 会计记录
&3&HY:yF accounting report 会计报告
MOC/KNb Accounting Services Branch [Treasury] 会计事务部〔库务署〕
{)Xy%QV Accounting Society of China 中国会计学会
Xc.`-J~Il accounting statement 会计报表
ABkl%m6xf accounting system 会计制度；会计系统
d5 -qZ{ W accounting transaction 会计事项；帐务交易
,z6~?6m accounting treatment 会计处理
(% 9$! v{3 accounting year 会计年度
| ?9HU~B accretion 增值；添加
(' ~ LMu_ accrual 应计项目；应累算数目
D'4\ *4is accrual basis 应计制；权责发生制
8k79&| accrual basis accounting 应计制会计；权责发生制会计
2qp#N% accrue 应累算；应计
Kpp_|2|@< accrued benefit 应累算利益
JtZ7ti accrued charges 应计费用
AwN!;t_0+N accrued cumulative preference share dividend 应累算的累积优先股股息
'q.! |G2U accrued expenses 应累算费用
IA(5?7x`< accrued interest payable 应付利息；应计未付利息
N g,j# accrued interest receivable 应收利息；应计未收利息
z{>Rc"%\ accrued right 累算权益
jdBLsy@ accruing profit 应累算的利润
.(vwIb8\_ accumulated fiscal reserve 累积财政储备
M3AXe]<eC1 accumulated profit 累积利润；滚存溢利
xC?h2 hIt accumulated reserve 累积储备
0IpmRH/ accumulation of surplus income 累积收益盈余
n tY]SK%Z acquired assets 既得资产
_4f;<FL acquisition 收购；购置；取得
j!ch5A acquisition cost 购置成本
~s{$WL& acquisition expenses 购置费用
f 1d?.) acquisition of 100% interest 收购全部股权
= / 8cp acquisition of control 取得控制权
cnLro acquisition of fixed assets 购置固定资产
uw7zWJ
n acquisition of shell “买壳”
ElXFeJ%[G acquisition price 收购价
DI%saw act of God 天灾
YS ][n_ acting partner 执事合伙人
`x|?&Ytmf9 active market 买卖活跃的市场；交投畅旺的市场；旺市
A=4OWV? active partner 积极参与的合伙人
j#6. Gq active trading 交投活跃
rs.) CMk53 actual circulation 实际流通
H#&00 Q[ actual cost 实际成本
[gB+C84%% actual expenditure 实际开支；实际支出
u&NV,6Fj2[ actual income 实际入息；实际收入；实际收益
n| ;Im&, actual market 现货市场
)*[3Vq actual price 现货价；实际价格
M_8{]uo actual profit 实际利润
"]dI1 g_ actual quotation 实盘；实际价位；实际报价
#* }+J3/ actual year basis 按实际年度计算
ZW}_DT0 actuals 实货
8_8l.!~ actuarial investigation 精算调查
=Uh$&m actuarial principle 精算原则
^s=8!=A( actuarial report 精算师报告
L$-T,Kze Actuarial Society of Hong Kong 香港精算学会
9gFUaDLo actuarial valuation 精算师估值
KSvE~h[#+ actuary 精算师
ys~x $ ad referendum agreement 暂定协议；有待覆核的协定
6 r "<jh # ad valorem duty 从价税；按值征税
3 Y &d= ad valorem duty system 从价税制
1qch]1
^G ad valorem fee 从价费
0mn w{fE8_ ad valorem tariff 从价关税
]!
dTG additional allowance 额外免税额
PdCEUh\>y additional amount for unexpired risk 未过期风险的额外款额
6 p zS p additional assessable profit 补加应评税利润
s CRdtP additional assessment 补加评税
OH88 n69 additional commitment 额外承担
Z7#+pPt! additional commitment vote 额外承担拨款
99S ^f:t additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
w &(ag$p ' additional dependent parent allowance 供养父母额外免税额
,^:.dFH6 additional provision 额外拨款
[~^0gAlQC additional stamp duty 附加印花税
;I*o@x_ additional tax 补加税罚款；补加税款
T |p"0b A Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
.h[:xYm adjudged bankrupt 被裁定破产
~`/V(r;o adjudicated bankrupt 裁定破产人
"{n&~H` adjudication fee 裁定费；评定印花税额手续费；评估契据费
^_6|X]tz1T adjudication of bankruptcy 裁定破产；宣告破产
/ mMV{[ adjudication of insolvency 裁定无力偿还债务
:svq E+2 adjusted actual 经调整的实数；调整后的实数
g{Rd=1SK] adjusted current assets 经调整的流动资产；调整后的流动资产
;r8X .>P* adjusted figure 经调整的数字；调整后的数额
n ;Ei\\p! adjusted liabilities 经调整的负债；调整后的负债
U17d>]ka adjusted loss 经调整的亏损；调整后的亏损
~zgGa:uU adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
7"##]m. adjusted profit 经调整的利润；调整后的利润
aYeR{Y] adjusted surplus 经调整的盈余额；调整后的盈余额
JLYi]nZ adjusted value 经调整的价值；调整后的价值
%RVZD#zr adjustment 调整；修订；理算〔保险〕
y(&Ac[foS} adjustment centre 调剂中心
)7d&NE_ adjustment lag 调整过程的时间差距；调整时差
j [a(#V{ adjustment mechanism 调整机制
ZoeD:xnh[ adjustment of loss 亏损调整
TV:9bn?r) adjustment process 调整过程；调整程序
GeqPRah adjustment range 调整幅度
:Al!1BJQ administered exchange rate 受管制汇率
;j7#7MN2_E Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
p 'k0#R$ administration expenses 行政费用
~?dI*BZ )] administration fee 手续费；行政费
[Zrr)8A administration in bankruptcy 破产管理
%)|s1B'd administration order 遗产管理令
@co
S+t administrator 管理人；遗产管理人
G)YcJv7 administrator of the estate 遗产管理人
*_e3 @g admission of debt 债项承认书
N;R^h? ' admission of proof 接纳债权证明
q| 7( advance 放贷款项；垫付款项；预支款项；预付款项
==B6qX8T advance account 暂支帐目；预付款帐户
, _P-$lB advance compensation 预付补偿金
b' y%n advance from shareholder 股东垫款
edD)TpmE, advance pending reimbursement 预支以待日后付还
N o$3"4wk advanced economy 先进经济体系
b LL2 advancement 预付；预付财产
HsWk*L `y advances warrant 垫款令
QWU[@2@%r advancing 贷出
$ :6!H:t y adverse balance 逆差
D=$)n_F adverse exchange 逆汇
=%7-ZH9 advertisement addressed to shareholders 在报章刊登的致股东通告
Q/?$x*\> advice for collection 托收通知书
[K Qi.u advice of drawing 提款通知书；汇票通知书
{_}I!`opr$ advice of payment 付款通知
8(De^H lO Advisory Committee [Securities and Futures Commission]
df=f62 谘询委员会〔证券及期货事务监察委员会〕
~~.}ah/_d Advisory Committee on Diversification 经济多元化谘询委员会
ta0|^KAA affidavit 誓章；遗产申报誓章
xG 1n GO affidavit of no receipt 述明无收款的誓章
[WJ+h~~
o affiliate 联号；联营公司；附属公司
Ni>[D" | affiliated company 附属公司；联号；联营公司
Smh,zCc>s affirmation [estate duty] 非宗教式宣誓〔遗产税〕
vI?, 47Hj+ affordability 负担能力
@CoIaUVP African Development Bank [AfDB] 非洲开发银行
y }
'@R$ after-acquired property 事后取得的财产
>l m&iF3y after-hours dealing 市后交易
dQvc Xl] after-tax profit 税后盈利；税后利润；税后溢利
cl1T8vFM agency agreement 代理协议
:3PH8TL agency expenses 代理机构的开支
+t.b` U`- agency fee 代理费
xo )P?- Agency Law 《代理法》
[UR-I0 s!/ agent 代理人；承销人
6Zo}(^Ovz agent of company 公司代理人
/1 dT+> agent's fee 代理人费；经纪费
^
9sjj aggregate 总计；总数；总体数字
W)/#0*7 aggregate amount 总款额；总额
5G# n"}T aggregate assets and liabilities 总体资产与负债
^q&x7Kv% aggregate at constant price 按固定价格计算的总体数字
Y2TtY ; aggregate demand 总需求
,6/V" kqIP aggregate gross position 总持仓量
TC('H[
] aggregate limit 总限额
#mT"gs aggregate of salaries tax 合计薪俸税
y5r4&~04 aggregate performance 总体表现；总体业绩
R_KH"`q aggregate supply 总体供应
$qiya[&G4 aggregate surplus 总盈余
"Q<MS'a aggregate total 整体总额
VTM/h JmwJ aggregate value 总值；合计价值
FmW(CGs aggregated basis 合计基准
W_=f'yb:E aggregated net chargeable income 合计应课税入息实额
SM '|+ d aggregation 合并计算；合计；总和
kM 6
Qp aggregation of incomes of husband and wife 夫妇入息合并计算
ks tIgcI
aggregation of property 财产的总和
] 'cs. agio 差价；贴水
gR**@t=;j Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
DXo|.!P=3 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
#E?4E1 bnB 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
J ,hCvm Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
mw!F{pw 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
'91/md5 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
29rX%09T] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_$'ashF agreement for a settlement 授产协议
/z !% d%" agreement for assignment 转让协议
F2WKd1U agreement for sale 售卖协议；买卖协议
;gkM{={`p agreement for sale and purchase 买卖协议
ZNoDFf*h agreement for the payment of interest 支付利息协议
4 5e~6", agreement for the repayment of money 还款协议
sB</ D S agreement of reinsurance 再保险协议
X SDpRo Agricultural Bank of China 中国农业银行
' %qr.T
% air passenger departure tax 飞机乘客离境税
:h$$J
lP Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
_w{Qtj~s| airport tax 机场税
!VJoM,b8 alcohol duty 酒精税
Wz h`or alienation 让与；让渡；转让
ixFi{_ alimony 生活费；赡养费
.8R@2c`}Cs All Ordinaries Index [AOI] 所有普通股指数
D- c4EV all risks 全险；综合险
PsYp xNr All Sales Record for Stock Market 《股票市场成交报告》
AdEMa}u 6 Allied Capital Resources Limited 新联财务有限公司
2iOV/=+ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Z r8*et allocation letter 拨款信件
3mgD(,(^ allocation of fund 分配款项；预留款项
- @s#uA
h allocation of profit 利润分配；溢利分配
7 r!x1 allocation warrant 拨款令
M7T5
~/4 allotment 分配；配股
s*[bFJwN allotment notice 股份配售通知；配股通知
Sf'CN8 allotment of shares 股份分配
I0 -MRU~[K allowable 可获宽免；免税的
%{|p j
+ allowable business loss 可扣除的营业亏损
8r{.jFGv allowable expenses 可扣税的支出
*g%yRU{N allowance 免税额；津贴；备抵；准备金
%A`+WYeuX allowance for debts 债项的免税额
t!XwW$@ allowance for depreciation by wear and tear 耗损折旧免税额
vt8By@]: allowance for funeral expenses 殡殓费的免税额
n[z+<VGwC allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Z~CjA%l allowance for repairs and outgoings 修葺及支出方面的免税额
WMdg1J+~ allowance to debtor 给债务人的津贴
JI}'dU>*U: alteration of capital 资本更改
Nc`L;CP alternate trustee 候补受托人
L_T5nD^D amalgamation 合并
)2.Si# ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
M-71 1|eGI ambit of charges 征税范围；收费范围
]/Pn
EU[ amended valuation 经修订的估值
fex@,I&
American Commodities Exchange 美国商品交易所
3n _htgcv American Express Bank Limited 美国运通银行
si I;" ? American Stock Exchange 美国证券交易所
{.yB'.k? amortization 摊销
WcAkCH!L amount due from banks 存放银行同业的款项
*pq\MiD/ amount due from banks abroad 存放海外银行同业的款项
QV!up^Zso amount due from holding companies 控股公司欠款
2ESo2 amount due from local banks 存放本港银行同业的款项
>A= f 1D F amount due to banks 银行同业的存款
^sw?gH* amount due to banks abroad 海外银行同业的存款
Ew N}l amount due to holding companies 控股公司存款
zfU{Kd amount due to local banks 本港银行同业的存款
U/U);frH amount due to outport banks 外埠银行同业的存款
icgfB-1|i amount for note issue 发行纸币的款额
l **X^+=$ amount of bond 担保契据的款额
t_^4`dW` amount of consideration 代价款额
) pa]ui\t amount of contribution 供款数额
\D4:Nt# amount of indebtedness 负债款额
CTb%(<r amount of principal of the loan 贷款本金额
]G\}k amount of rates chargeable 应征差饷数额
AH^/V}9H amount of share capital 股本额
w<#!h6Y= amount of sums assured 承保款额
+[VXs~I
q amount of variation 变动幅度
Psf#c:*_) amount of vote 拨款数额
kmW4:EA% amount payable 应付款额
Y4 -t7UlS; amount receivable 应收款额
J5qZFD Amsterdam Stock Exchange 阿姆斯特丹证券交易所
-f .,tM= analysis 分析
c)J%`i$ ancillary risk 附属风险
;u JMG annual account 周年帐目；周年帐目报表；年度决算；年结
7! N s m annual accounting date 年结日期
It(_v annual allowance 每年免税额；年积金；年度津贴；年津
j%kncGS annual balance 年度余额
(=0.i n Z annual disposable income 每年可动用收入
XSR
4iu annual estimates 周年预算
V0@=^Bls annual fee 年费
# d annual general meeting 周年大会
l#o
~W` annual growth rate 年增率；每年增长率
aN?zmkPpov annual long-term supplement 长期个案每年补助金
1M 6D3d_ annual pensionable emolument 可供计算退休金的年薪
a(nlTMfu annual report 年报
dd;~K&_Q/i Annual Report on the Consumer Price Index 《消费物价指数年报》
fC`&g~yK' annual return 周年报表；周年申报表；每年报税表格
c{|p.hd Annual Return Rules 《周年报表规则》
$FV NCFN% annual review of consumer prices 每年消费物价回顾
]^E?;1$f? annual roll-forward basis 逐年延展方式
ye&;(30Oq annual salary 年薪
9 *g Z-# annual statement 年度报表；年度决算表
jA1 +x:Wq 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
-n
1 v3 annuitant 年金受益人
V
gWRW7Se annuity 年金
Ml_^
` vn annuity contract 年金合约
o-5TC annuity on human life 人寿年金
!L(^(;$Kgr antecedent debt 先前的债项
C dn J&N{ ante-dated cheque 倒填日期支票
0mE 0 j anticipated expenditure 预期开支
^qs $v06 anticipated net profit 预期纯利
_6Sp QW anticipated revenue 预期收入
/uf lpV| anti-inflation measure 反通货膨胀措施
9[4xFE?| anti-inflationary stance 反通货膨胀立场
e'~3oqSvR apparent deficit 表面赤字
WWY6ha apparent financial solvency 表面偿债能力
7Q 3 k 7 apparent partner 表面合伙人
?<!| application for personal assessment 个人入息课税申请书
P.cyO3l application of fund 资金应用
Ok etwa application to release as liquidator and to destruct the books of accounts and documents
Jy)/%p~ 申请免除清盘人职务及毁灭帐簿与文件
sJZ iI}Xc appointed actuary 委任精算师
>4TO=i appointed auditor 委任核数师；委任审计师
i-1op> Y appointed trustee 委任的受托人
`5*}p#G appointer 委任人
sHj/; apportioned pro rata 按比例分摊
3o*YzwRt apportionment 分配；分摊
- ). C Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
\bXa&Lq apportionment formula 分摊方程式
=;L|gtH" apportionment of estate duty 遗产税的分摊
4W75T2q# appraisal 估价；评估
\z$= K appreciable growth 可观增长
j 7B!h| appreciable impact 显着影响
)%TmAaj9d appreciable increase 可观增长
F ,kZU$ appreciation 增值；升值
F59 TZI appreciation against other currencies 相对其他货币升值
W9&=xs6 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
}e1ZbmW appreciation tax 增值税
w0.
u\ appropriation 拨款；拨用；拨付
+ {]j]OP appropriation account 拨款帐目
WJi]t9 3 Appropriation Bill 拨款法案
"+c-pO`Wg appropriation-in-aid system 补助拨款办法
4g/dP ^ approved assets 核准资产
*~`(RV approved basket stock 认可一篮子证券
h[ ZN+M approved budget 核准预算
kJU2C=m@e2 approved charitable donation 认可慈善捐款
" bG2: approved charitable institution 认可慈善机构
PT
~D",k approved currency 核准货币；认可货币
JF]JOI6.e approved estimates 核准预算
sO Y:e/_F approved estimates of expenditure 核准开支预算
+@ UV?"d approved overseas insurer 核准海外保险人
)J |6 -C approved overseas trust company 核准海外信托公司
TeQV?ZQ#} approved pooled investment fund 核准汇集投资基金
rv;3~'V approved provident fund scheme 认可公积金计划
:RYTL'hes approved provision 核准拨款
x `s> *^ approved redeemable share 核准可赎回股份
7<4qQ.deE approved regional stock 认可地区性证券
XW/o<[91 approved retirement scheme 认可退休金计划
cr CJrN= approved subordinated loan 核准附属贷款
\8tsDG(1 ' arbitrage 套戥；套汇；套利
H,J8 M{ arbitrageur 套戥者；套汇者
l ;U? Z'n arbitrary amount 临时款项
tPvp JX6kP arrangement 措施；安排；协定
"@kaHIf[ arrears 欠款
f$( e\+ + arrears of pay 欠付薪酬
]:;&1h3'7 arrears of revenue 逾期未收税款；逾期未收的帐项
iU-j"&L5 articles of association 组织章程；组织细则；组织章程细则
'w/hw'F6 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
]9-\~Mwh ascertainment of profit 确定利润
bt *k.=p "Asia Clear" “亚洲结算系统”
d9ihhqq3} Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Bvj0^fSm Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
2%1hdA< Asian Development Fund [ADF] 亚洲发展基金
rqq1T Rg Asian dollar bond 亚洲美元债券
:k"]5>(^ Asian dollar market 亚洲美元市场
Dq xs+ Asian dollar rate 亚洲美元利率
s 2?&! Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
L];b< *d Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Ac6=(B asked price 沽盘；喊价；索价；卖方报价
%y@AA>x! assessable income 应评税入息
g0H[*"hj assessable loss 应评税亏损
'qi }| I assessable profit 应评税利润
P>L +t`' assessable value 应评税值
$>gFf}#C assessed profit 估定利润
E^PB)D(. assessed value 经评估价值
i4Jc.8^9$ assessment 评税；评定；估价；评税单
oU|c.mYe assessment number 评税编号；估价编号
|qLh5Ty assessment of additional tax 补加税评税
=41xkAMnk assessment of performance 业绩评估；实绩评价
8MBAtVmy Assessor 评税主任
e!`i3KYn" asset price bubbles 资产价格泡沫
!k%# R4*> asset-backed securities 具资产保证的证券
q4q6c")zp assets accretion 资产增值
ex|F|0k4} assets and liabilities 资产与负债
K,]=6 Rj assets betterment statement 资产递增表；资产改进表
R+| h w; assets lending 实物放款；有抵押贷款
)[ ,A_3E assets of the company passing on the death 死者去世时转移的公司资产
g0
[w-?f assets pledged as security for liabilities 用作负债抵押的资产
.hiS w assets portfolio 资产投资组合
- di o5a assets price 资产价格
mmsPLv 6 assets quality 资产质素
wBzC5T%, assets realization 资产变现
]9L
oZ) assets refinancing arrangement 资产再集资安排
fVwU e _Y assets securitization 资产证券化
f::Dx1VcX assets situated outside Hong Kong 在香港以外地方的资产
{*KEP assets stripping 削减资产；拆卖资产
?upM>69{ assets value 资产值
H]!"Zq k assignee 承让人
598i^z{~0% assignment 转让；转让书；转让契
Al'3 ? assignment of interest 权益转让
ZuIefMiG~+ assignment of letters patent and trade mark 专利证书及商标转让
uEY tE7 assignment of property 物业转让；物业转让书
tgaO!{9I? assignment right 转让权
Q&&@v4L assignor 转让人
JRFtsio* associate 有联系的人；有关连人士；相联者；合伙人；联系人
5;S.H#YOpO Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
zQA`/&=Y associate member 附属会员
AS,%RN^. associated body corporate 相联法人团体
;=@0'xPEa- associated company 相联公司；联属公司
-8Xf0_ associated corporation 相联法团
+#By* ;BJ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
vy/-wP|1 公认会计师公会〔英国〕
]9X DS[<2` Association of Futures Exchange Brokers 香港期货经纪协会
SaCh
7 ^ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
:EH=_" association of underwriters 承保人组织
G: JR7 N$ assumption of control 接管
k8Xm n6X assurance 担保；保险；转易；转易书
1cGmg1U ; assurance of interest 权益的转易
:LTN!jj at 19XX price 按一九ＸＸ年价格计算
nm+s{ at a discount 按赔价计算；按贴水价格计算；打折扣
-hV*EPQ/ at a premium 按溢价计算；按升水价格计算
]?)TdJ` at call 通知付款；按通知
<Qq*p at constant market price 按固定市价计算
C>~TI,5a3 at constant price 按固定价格计算
/> Nt[o[r at cost 按成本计算
x pI wrJO at current market price 按当时市价计算；按现时市价计算
R4@6G&2d> at current price 按当时价格计算；按现时价格计算
{T8Kk)L at factor cost 按要素成本计算；按生产要素成本计算
q =Il|Nb> at money-of-the-day price 按付款当日价格计算
4=.so~9odX at or better 按指定或较佳价位〔买卖指令〕
K>9 ()XT) at par 按面值计算；平价
`kr?j:g at sight 见票即付
*J{+1Ev~$p at the close 按收市盘
6Iw\c at the opening 按开市盘
~4"dweu? attestation 见证；见证条款
|M_UQQAB| at-the-money option 平价期权
8D].MI^ attorney 受权人；受托代表人
bi:8(Q$w:` attornment 新拥有人承认书
iOdpM{~* attributable profit 可归属利润
fQ98(+ 6 attributable share value 可归属股份价值
+O5hH8<&b Auckland Stock Exchange 奥克兰证券交易所
7Qsgys#/= auction 拍卖
or]IZ2^n auctioneer 拍卖商
Sz RmF1< audit 审计；核数
f X)# =c|5 Audit Commission 审计署
Wvqhl
'J Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Hef g[$m 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〕
LF7SS;&~f audit review 帐目审查
b[ 7 ]F Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
`-&K~^-cH audited account 审计帐目；经审计的帐目
(ik\|y% A audited annual account 经审计的周年帐目
*' X3z@R audited balance sheet 经审计的资产负债表
v
LZoa-w: auditor 核数师；核数主任；审计师
W l Sm auditor's certificate 核数师证明书；审计师证明书
QM]YJr3r E auditor's report 核数师报告；审计师报告
@P" p+ Aussie bond 澳元债券
G\?YK.Y> austerity budget 紧缩预算
"] iB6 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
B?qj kP Australia All Ordinaries Index 澳洲所有普通股票指数
:L;a:xSpn= Australian Dollar [AUD] 澳元
"\=U)C J Australian Options Market 澳大利亚期权市场
i LAscb Australian Securities Commission 澳洲证券事务监察委员会
TPY}C Australian Society of Certified Practising Accountants 澳洲执业会计师公会
rbpSg7}Q Australian Stock Exchange 澳大利亚证券交易所
:ivf/x n Austrian Schilling [ATS] 奥地利先令
j=J/x:w_e authentication 认证；鉴证
?rIx/>C9 authority to purchase 委托购买证；委购书
g ci authorization 认可；核准；授权；授权书
5Ph4<f` L~ authorization by direction 指示授权
N [yy M'C authorization by instruction 指令授权
&=Wlaa/,& authorization by warrant 令状授权
KdlQ!5(?X authorization of unit trust 单位信托的认可
LDD|(KLR*. authorized agent 指定代理人
T^v}mWCZ authorized capital 法定资本
>*n0n! vF authorized clerk 出市员
]q-Y }1di8 authorized dealer 认可交易商
]tDDq=+v authorized financial institution 认可财务机构
~,~eoW7 authorized fund 认可基金
k'"%.7 $U! authorized fund house 获授权的基金公司；认可基金公司
@R
6@]Dm authorized institution 认可机构
U ? =Dg1 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
9E tz[`| authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
PuO&wI]: authorized insurer 获授权保险人；获认可承保人
hL5|69E authorized investment 特准投资项目
n LiY%x`S authorized person 获授权人
`g })|Gx authorized representative 获授权代表
`KQvJjA6 authorized share capital 法定股本
&I406Z f7y automated quotation system 自动报价系统
iyp=lLk Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
d M-% { 自动交易系统〔香港期货交易所有限公司〕
z~Q>V]a>; automatic adjustment mechanism 自动调整机制
4{l, automatic adjustment system 自动调整系统
3 t6 LT Automatic Clearing House 自动票据交换所
-tNUMi' automatic exchange rates accumulation system 自动化汇率累集系统
!YJs]_Wr Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
T n}s*<=V automatic teller machine [ATM] 自动柜员机
|&[EZ+[ autopay 自动转帐
6 _ow%Rx~F available assets 可用资产
@gtQQxf" available fiscal reserve 现存财政储备
(b6NX~G-: available profit 可用利润
+KEWP\r Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
)tpL#J average 平均；平均数；海损
i@ BtM9: average basic salary 平均基本薪金
U3:j'Su4H? average consumer expenditure 平均消费开支；一般消费开支
[=_jYzD,j| average cost 平均成本
Jq^T1_iqn average cost of land production 增辟土地平均成本
orvp*F{7[H average daily turnover 平均每日成交额
$2el&I average daily wage rate 平均每日工资率
;ZG\p TCA average expenditure pattern 平均开支模式
65m"J' average growth rate 平均增长率
^Q^_?~h* ! average net fixed assets 固定资产平均净值
-o .:P> / average of relatives 相对价格平均数
W"3ph6[eW average price 平均价格
) ];K .zP average propensity to consume 平均消费倾向；一般消费倾向
5P$4 =z91 average propensity to save 平均储蓄倾向；一般储蓄倾向
Ip]KPrw p average rate 平均率
(%:c#;# average revenue 平均收入；平均收益
9<)NvU^-r average stock 平均库存；平均存货
(Clkv average yearly rent 平均年租
n\.V qe avoidance of double taxation 避免双重课税
:Xd<74Nu avoidance of tax 避税
