A:
hY=I5[* A share Ａ股；甲类股份
P%)b+H{$h abatement of tax 减税；减扣免税额
0roCP =; ABN AMRO Bank N.V. 荷兰银行
QO,+ps< above-the-line expenditure 线上项目支出；经常预算支出
Ac\W\=QvB above-the-line receipt 线上项目收入；经常预算收入
<|H ?gf M ABSA Asia Limited 南非联合亚洲有限公司
m UgRm] absolute change 绝对数值变更
XTo8,'UaP absolute expenditure 实际开支
E {>`MNj absolute guideline figure 绝对准则数字
*U_oao absolute interest 绝对权益
E47 4l absolute order of discharge 绝对破产解除令
v8'5pLt" absolute profit margin 绝对利润幅度
*rf$>8~$n absolute value 实值；绝对值
aR)?a;}H absolutely vested interest 绝对既得权益
*s\sa+2al absorbed cost 已吸收成本；已分摊成本
/80YZ absorption 吸收；分摊；合并
.'l N4x absorption rate 吸收率；摊配率；分摊率
SdI 1}& ACB Finance Limited 亚洲商业财务有限公司
P4 6,o acceptable form of reciprocity 合理的互惠条件
'C~9]Y]. acceptable rate 适当利率；适当汇率
j)L1H*
S% acceptance agreement 承兑协议
X4Xf2aXI acceptance for honour 参加承兑
j-32S! acceptor 承兑人；接受人；受票人
6?o>{e7n^ acceptor for honour 参加承兑人
@a(oB. i accident insurance 意外保险
asz?p\k:bC Accident Insurance Association of Hong Kong 香港意外保险公会
R Gp'b accident insurance scheme 意外保险计划
2 ~-( A accident year basis 意外年度基准
n(R_#,Hs accommodation 通融；贷款
sF ElD
]| accommodation bill 通融票据；空头票据
)eR$:uO accommodation party 汇票代发人
x)R0F\ _ account balance 帐户余额；帐户结余
~6d5zI4\ account book 帐簿
plXG[1;&G account collected in advance 预收款项
.Dx2 ;lj account current book 往来帐簿
}cW#045es account of after-acquired property 事后取得的财产报告
=l,#iYJP8 account of defaulter 拖欠帐目
ML= z<u+ account payable 应付帐款
^:z7E1 ~ account payee only [A/C payee only] 只可转帐；存入收款人帐户
Y i Zx{5 account receivable 应收帐款
) b:4uK
A account receivable report 应收帐款报表
sykFSPy`' account statement 结单；帐单；会计财务报表
sN]Z
#7 account title 帐户名称；会计科目
[z+x"9l0! accountant's report 会计师报告
>EIrw$V$ Accountant's Report Rules 会计师报告规则
x'i0KF accounting and auditing procedure 会计与审计程序；会计与核数程序
bl.EIyG> Accounting Arrangements 《会计安排》
, `
o+ ? accounting basis 会计基础
U ~/ID accounting by Official Receiver 破产管理署署长呈交的帐目
kl<g;3 Accounting Circular 《会计通告》
)
,Npv3( accounting class 会计类别
>{XScxaB` accounting date 记帐日期；会计结算日期
%wW'!p-< accounting for money 款项核算
>'Hx1 ; Accounting Officer 会计主任
-u~eZ?(!Ye accounting period 会计报告期；会计期
Z4@y?f v7s accounting policy 会计政策；会计方针
"L@g3g?|` accounting practice 会计惯例
=4> @8=JA accounting principle 会计准则
bQ.nFa'] accounting record 会计记录
CQ1 8%w6 accounting report 会计报告
iZC` z
} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
cL7C 2wB` Accounting Society of China 中国会计学会
c F=P!2 @ accounting statement 会计报表
P`
]ps?l accounting system 会计制度；会计系统
\Tkp accounting transaction 会计事项；帐务交易
PbEQkjE accounting treatment 会计处理
K PggDKS accounting year 会计年度
+WL D accretion 增值；添加
$5L(gn[ accrual 应计项目；应累算数目
NCDxcz;Gb accrual basis 应计制；权责发生制
D|T R! accrual basis accounting 应计制会计；权责发生制会计
b1 )\Zi accrue 应累算；应计
v, 0<9! 'v accrued benefit 应累算利益
}) 7K S? accrued charges 应计费用
#90c$ dc accrued cumulative preference share dividend 应累算的累积优先股股息
1eiw3WU; accrued expenses 应累算费用
- 0DZ:: accrued interest payable 应付利息；应计未付利息
h2;l1 G, accrued interest receivable 应收利息；应计未收利息
~`[8"YUL accrued right 累算权益
vJThU$s- accruing profit 应累算的利润
8A4TAT4, accumulated fiscal reserve 累积财政储备
rKI RNc#d accumulated profit 累积利润；滚存溢利
7LdzZS0 OM accumulated reserve 累积储备
H:MU Nc8i accumulation of surplus income 累积收益盈余
}4KW@L[g acquired assets 既得资产
'!@A}&] acquisition 收购；购置；取得
8 Fx]koP. acquisition cost 购置成本
|^!Vo&T acquisition expenses 购置费用
nx$bM( . acquisition of 100% interest 收购全部股权
acae=c|X acquisition of control 取得控制权
}.t^D| acquisition of fixed assets 购置固定资产
JWWInuH acquisition of shell “买壳”
U' M|=I' acquisition price 收购价
O{ BW;Deo act of God 天灾
;sQ2 0 B' acting partner 执事合伙人
>~wu3q active market 买卖活跃的市场；交投畅旺的市场；旺市
-(
Kh.h active partner 积极参与的合伙人
KBj@V6Q active trading 交投活跃
~'{VaYk]v actual circulation 实际流通
|*1xrM:v~ actual cost 实际成本
CjV7q y actual expenditure 实际开支；实际支出
_.-#E$6s#q actual income 实际入息；实际收入；实际收益
N'a?wBBR
actual market 现货市场
Ys%'#f actual price 现货价；实际价格
B!iFmkCy actual profit 实际利润
FE}s#n_Pd actual quotation 实盘；实际价位；实际报价
kwc*is actual year basis 按实际年度计算
<(?'
s9 actuals 实货
oN ;-M-( actuarial investigation 精算调查
)@,N7Y1h actuarial principle 精算原则
I ywiCMjH actuarial report 精算师报告
)r#,M L Actuarial Society of Hong Kong 香港精算学会
{83C,C- actuarial valuation 精算师估值
O$U}d-Xnx actuary 精算师
UQnBqkE ad referendum agreement 暂定协议；有待覆核的协定
C$_G'XI ad valorem duty 从价税；按值征税
SdSgn |S ad valorem duty system 从价税制
Q[jI=$Q) ad valorem fee 从价费
n{$}#NdV ad valorem tariff 从价关税
I}_;A<U additional allowance 额外免税额
R`
44'y| additional amount for unexpired risk 未过期风险的额外款额
?(>k,[n additional assessable profit 补加应评税利润
;Rs.rl>;t/ additional assessment 补加评税
X&.:H~xS+ additional commitment 额外承担
Nuo^+z
E additional commitment vote 额外承担拨款
~W3 :xnBEk additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Eo Ko
additional dependent parent allowance 供养父母额外免税额
YQx?*
g ZS additional provision 额外拨款
1y~L8!: L additional stamp duty 附加印花税
%rw}u"3T additional tax 补加税罚款；补加税款
gY%OhYtF2 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
@o60 c adjudged bankrupt 被裁定破产
|+u+)C adjudicated bankrupt 裁定破产人
" &Gw1.p adjudication fee 裁定费；评定印花税额手续费；评估契据费
U Q)!|@& adjudication of bankruptcy 裁定破产；宣告破产
R~ $hWu}} adjudication of insolvency 裁定无力偿还债务
HS(U4 adjusted actual 经调整的实数；调整后的实数
OelU
D/[$ adjusted current assets 经调整的流动资产；调整后的流动资产
Xout:dn adjusted figure 经调整的数字；调整后的数额
[.ey_} X8 adjusted liabilities 经调整的负债；调整后的负债
3Qk/ Ll adjusted loss 经调整的亏损；调整后的亏损
{wHvE4F2 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
*h:D|4oJ( adjusted profit 经调整的利润；调整后的利润
df^0{gNHx adjusted surplus 经调整的盈余额；调整后的盈余额
m[W/j/$A+x adjusted value 经调整的价值；调整后的价值
N6WPTUQ1mF adjustment 调整；修订；理算〔保险〕
}a' cm!" adjustment centre 调剂中心
L,WkJe3 adjustment lag 调整过程的时间差距；调整时差
)O9f hj ) adjustment mechanism 调整机制
%pH)paRAP adjustment of loss 亏损调整
lS#7x h adjustment process 调整过程；调整程序
ygMd$0:MN adjustment range 调整幅度
=pyVn_dg administered exchange rate 受管制汇率
jmSt?M0.xV Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
z+ uL "PG[ administration expenses 行政费用
'!AT administration fee 手续费；行政费
qg|Ox*_od" administration in bankruptcy 破产管理
[A|(A$jl administration order 遗产管理令
vUqe.?5 administrator 管理人；遗产管理人
J}:&eS administrator of the estate 遗产管理人
We\KDU\n admission of debt 债项承认书
#jOOsfH|k admission of proof 接纳债权证明
40R"^* advance 放贷款项；垫付款项；预支款项；预付款项
VZHr-z$6n advance account 暂支帐目；预付款帐户
Bpm,mp4g\# advance compensation 预付补偿金
0e)lY='^_ advance from shareholder 股东垫款
}M^_Z#|, advance pending reimbursement 预支以待日后付还
p?}f|mQS) advanced economy 先进经济体系
b-2pzcK{# advancement 预付；预付财产
hr%U>U9 F advances warrant 垫款令
) sRN!~ advancing 贷出
Z>X9J(= adverse balance 逆差
aXX,Zu^ adverse exchange 逆汇
4{Q$!O> advertisement addressed to shareholders 在报章刊登的致股东通告
1k$2LQ advice for collection 托收通知书
z/)$D advice of drawing 提款通知书；汇票通知书
tc"T}huypU advice of payment 付款通知
)ni"qv~J Advisory Committee [Securities and Futures Commission]
q)NXyy4BT 谘询委员会〔证券及期货事务监察委员会〕
0T(O'v}. Advisory Committee on Diversification 经济多元化谘询委员会
E1#H{ )G affidavit 誓章；遗产申报誓章
ZT r:xX{R6 affidavit of no receipt 述明无收款的誓章
X {#bJ affiliate 联号；联营公司；附属公司
(Z5q&#f affiliated company 附属公司；联号；联营公司
MST:.x ; affirmation [estate duty] 非宗教式宣誓〔遗产税〕
E=}6 X9X affordability 负担能力
[T P African Development Bank [AfDB] 非洲开发银行
fn3*2 after-acquired property 事后取得的财产
Ob7zu"zr after-hours dealing 市后交易
L^6"' # after-tax profit 税后盈利；税后利润；税后溢利
p@vpd agency agreement 代理协议
O5u cI$s agency expenses 代理机构的开支
u$ap H{ agency fee 代理费
J 0&zb'1 Agency Law 《代理法》
BQ).`f";d agent 代理人；承销人
>y]?MGk agent of company 公司代理人
(q JIu agent's fee 代理人费；经纪费
Rk}\)r\ aggregate 总计；总数；总体数字
o1
jk= aggregate amount 总款额；总额
, <7" K& aggregate assets and liabilities 总体资产与负债
n/xXQ7y aggregate at constant price 按固定价格计算的总体数字
|!{ z?
i aggregate demand 总需求
km9Gwg/zT aggregate gross position 总持仓量
SRP5P,- y aggregate limit 总限额
nWKO8C> aggregate of salaries tax 合计薪俸税
,m2A
p\l aggregate performance 总体表现；总体业绩
T@B"BoKU aggregate supply 总体供应
7We?P,A\; aggregate surplus 总盈余
su,`q aggregate total 整体总额
rH[5~U aggregate value 总值；合计价值
O'"YJ, aggregated basis 合计基准
9
aY'0wa aggregated net chargeable income 合计应课税入息实额
?$UH9T9) aggregation 合并计算；合计；总和
Qk?jG XB>^ aggregation of incomes of husband and wife 夫妇入息合并计算
^!q 08`0 aggregation of property 财产的总和
r5D jCV" agio 差价；贴水
< 9=zP/Q Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Cw6>^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
n>u .3w L 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
iU .!oeR? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
-b].SG5S 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
1R5Yn( Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
YI L'YNH 《香港政府和大韩民国政府关于相互促进和保护投资协定》
<sm#D"GpP agreement for a settlement 授产协议
&B?@@ 6 agreement for assignment 转让协议
es. jh agreement for sale 售卖协议；买卖协议
E~'q? LJOB agreement for sale and purchase 买卖协议
7h(HG ?2Y agreement for the payment of interest 支付利息协议
y2oB]^z &n agreement for the repayment of money 还款协议
!y.ei1diw agreement of reinsurance 再保险协议
KK@
&q Agricultural Bank of China 中国农业银行
,Y`'myL8W air passenger departure tax 飞机乘客离境税
,h3269$J Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
v]B0!k&4. airport tax 机场税
jVLY!7Z4 alcohol duty 酒精税
`6 |i&w:b alienation 让与；让渡；转让
l R:O k8e alimony 生活费；赡养费
Gtj ( All Ordinaries Index [AOI] 所有普通股指数
CkmlqqUHC all risks 全险；综合险
{
z-5GH| All Sales Record for Stock Market 《股票市场成交报告》
6XQ*:N/4al Allied Capital Resources Limited 新联财务有限公司
Q&oC]u(="& all-items index [Consumer Price Index] 总指数〔消费物价指数〕
j9{O0[v allocation letter 拨款信件
k\sc }z8X allocation of fund 分配款项；预留款项
qFV;n6&V allocation of profit 利润分配；溢利分配
lc\>DH\n6 allocation warrant 拨款令
|^YzFrc allotment 分配；配股
C!oS=q K?] allotment notice 股份配售通知；配股通知
.}IK}A/- allotment of shares 股份分配
?| D$#{^ allowable 可获宽免；免税的
}wvwZ`5t allowable business loss 可扣除的营业亏损
hu bfK~ allowable expenses 可扣税的支出
b=6MFPbg allowance 免税额；津贴；备抵；准备金
Yh}zt
H allowance for debts 债项的免税额
aR`_ h=a allowance for depreciation by wear and tear 耗损折旧免税额
hB |H9+ allowance for funeral expenses 殡殓费的免税额
(%``EIc<8 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
h$E\2 lsE allowance for repairs and outgoings 修葺及支出方面的免税额
\4[c}l allowance to debtor 给债务人的津贴
)B -MPuB alteration of capital 资本更改
v p"%IW alternate trustee 候补受托人
0!9?H1> amalgamation 合并
^+( A&PyP? ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
*>H M$.?Q ambit of charges 征税范围；收费范围
"6NFe!/Y$* amended valuation 经修订的估值
FQ ;4'B^k] American Commodities Exchange 美国商品交易所
BNAguAxWo American Express Bank Limited 美国运通银行
y #hga5 American Stock Exchange 美国证券交易所
<;2P._oZ amortization 摊销
}"F
?H:\ amount due from banks 存放银行同业的款项
F Q8RK~?` amount due from banks abroad 存放海外银行同业的款项
w 8eG; amount due from holding companies 控股公司欠款
w$w>N(e amount due from local banks 存放本港银行同业的款项
Tns?m Q amount due to banks 银行同业的存款
[W^6u7~ amount due to banks abroad 海外银行同业的存款
o0,UXBx amount due to holding companies 控股公司存款
- ET*M< amount due to local banks 本港银行同业的存款
>yV)d/ amount due to outport banks 外埠银行同业的存款
T0@](g amount for note issue 发行纸币的款额
Nrab*K(][ amount of bond 担保契据的款额
ig2{lEkF amount of consideration 代价款额
dzjB UD amount of contribution 供款数额
.b =M5JsyV amount of indebtedness 负债款额
2ApDpH`fiJ amount of principal of the loan 贷款本金额
3::3r}g amount of rates chargeable 应征差饷数额
!I w{Y' amount of share capital 股本额
{] t\`fjrg amount of sums assured 承保款额
LK'S)Jk amount of variation 变动幅度
p)?qJ2c| amount of vote 拨款数额
K7 t&fDI amount payable 应付款额
ltCwns amount receivable 应收款额
;n( #b8r9 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
]`#xR *a analysis 分析
(SgEt ancillary risk 附属风险
@ A~B
, annual account 周年帐目；周年帐目报表；年度决算；年结
/3CHE8nSh annual accounting date 年结日期
os o1uAOfp annual allowance 每年免税额；年积金；年度津贴；年津
jMm_A#V>p annual balance 年度余额
c,v^A+s Zu annual disposable income 每年可动用收入
u)q2YLK8 annual estimates 周年预算
e3yorQ][ annual fee 年费
KuIt[oM annual general meeting 周年大会
EIq{C-( annual growth rate 年增率；每年增长率
Ze$^ UR annual long-term supplement 长期个案每年补助金
b>hBct} annual pensionable emolument 可供计算退休金的年薪
T..N*6<X annual report 年报
y1,?ZWTayr Annual Report on the Consumer Price Index 《消费物价指数年报》
RZ#alFL, annual return 周年报表；周年申报表；每年报税表格
JfZL?D{NM Annual Return Rules 《周年报表规则》
#}[S j-Vp annual review of consumer prices 每年消费物价回顾
ql#{=oGDnA annual roll-forward basis 逐年延展方式
>,w\lf9 annual salary 年薪
?6gDbE% annual statement 年度报表；年度决算表
dXA{+<!! 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
Q%,o8E2~ annuitant 年金受益人
_ 6+,R annuity 年金
?V&Ld$db annuity contract 年金合约
gmF_~"^34 annuity on human life 人寿年金
ZYwBw:y}y antecedent debt 先前的债项
p`E|SNt/W ante-dated cheque 倒填日期支票
>cwJl@wx- anticipated expenditure 预期开支
8k+q 7 anticipated net profit 预期纯利
u%+6Mp[E anticipated revenue 预期收入
jQ .>2-;H9 anti-inflation measure 反通货膨胀措施
! # ,- anti-inflationary stance 反通货膨胀立场
r+{!@ `dYi apparent deficit 表面赤字
E"9/Y Wv apparent financial solvency 表面偿债能力
ugIm :bg& apparent partner 表面合伙人
Ct =E;v7} application for personal assessment 个人入息课税申请书
m6~ sKJV application of fund 资金应用
(c|$+B^* application to release as liquidator and to destruct the books of accounts and documents
Jf %!I 申请免除清盘人职务及毁灭帐簿与文件
S7?f5ux appointed actuary 委任精算师
n}AR/3} appointed auditor 委任核数师；委任审计师
wf~5lpI[ appointed trustee 委任的受托人
x WenKY, appointer 委任人
@!L@UP0 apportioned pro rata 按比例分摊
t7 C!}'g&' apportionment 分配；分摊
~c O?S2!W Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4*N@=v apportionment formula 分摊方程式
bik] JIM apportionment of estate duty 遗产税的分摊
d U sJ v appraisal 估价；评估
"xvV'&lQ appreciable growth 可观增长
KRnB[$3F1 appreciable impact 显着影响
m+72C]9 appreciable increase 可观增长
2R_opbw appreciation 增值；升值
^G 'yaaLXR appreciation against other currencies 相对其他货币升值
h8iaJqqvJ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
~,1-$#R appreciation tax 增值税
c"f-$^< appropriation 拨款；拨用；拨付
VV0EgfJ appropriation account 拨款帐目
%9~kA5Qj Appropriation Bill 拨款法案
r
48;_4d)D appropriation-in-aid system 补助拨款办法
t?%}hs\! approved assets 核准资产
zn2"swhq\V approved basket stock 认可一篮子证券
W G3mQ\k approved budget 核准预算
{Gk} 3 u/ approved charitable donation 认可慈善捐款
4AJu2Hp approved charitable institution 认可慈善机构
F'?5V0\he approved currency 核准货币；认可货币
@ }zS/LO approved estimates 核准预算
@,y F Y approved estimates of expenditure 核准开支预算
l(k rUv approved overseas insurer 核准海外保险人
0M/\bE G(_ approved overseas trust company 核准海外信托公司
+h g aBJy approved pooled investment fund 核准汇集投资基金
?FY@fO?es approved provident fund scheme 认可公积金计划
bOd sMlJkN approved provision 核准拨款
3I U$ approved redeemable share 核准可赎回股份
m 1'&{O: approved regional stock 认可地区性证券
K*HVn2OV approved retirement scheme 认可退休金计划
& |'Kut?8 approved subordinated loan 核准附属贷款
3 2iWYN arbitrage 套戥；套汇；套利
#cp$ltY arbitrageur 套戥者；套汇者
~u ?x{[ arbitrary amount 临时款项
:uT
fhr arrangement 措施；安排；协定
T_(e(5 arrears 欠款
|04}zU%N arrears of pay 欠付薪酬
~Me&cT8 arrears of revenue 逾期未收税款；逾期未收的帐项
/_zF?5h articles of association 组织章程；组织细则；组织章程细则
Y>dg10= Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
B Z\EqB ascertainment of profit 确定利润
D:6x*+jah) "Asia Clear" “亚洲结算系统”
r0Y?X\l* Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{R1C xt} Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
|j5A U Asian Development Fund [ADF] 亚洲发展基金
T_oW) G Asian dollar bond 亚洲美元债券
654jS! Asian dollar market 亚洲美元市场
X( 'Q;^` Asian dollar rate 亚洲美元利率
`3>)BV<P Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
L!+[]tB Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
)K\k6HC. asked price 沽盘；喊价；索价；卖方报价
6&Oon YsP assessable income 应评税入息
uc"[ qT(X assessable loss 应评税亏损
My6]k?;}( assessable profit 应评税利润
J<5v s3[9 assessable value 应评税值
vUIK4uR. assessed profit 估定利润
tI!R5q;k assessed value 经评估价值
bb
O;AiHD assessment 评税；评定；估价；评税单
soQv?4 assessment number 评税编号；估价编号
93Ci$# <y assessment of additional tax 补加税评税
qG2\` +v assessment of performance 业绩评估；实绩评价
x9&tlKKxf Assessor 评税主任
JI[rIL \Ey asset price bubbles 资产价格泡沫
N?U&(@p asset-backed securities 具资产保证的证券
66"ZH,335 assets accretion 资产增值
9%)& }KK| assets and liabilities 资产与负债
j_ywG{Jk assets betterment statement 资产递增表；资产改进表
G"UH4n[1ur assets lending 实物放款；有抵押贷款
oVuj020 assets of the company passing on the death 死者去世时转移的公司资产
QL pTz"H assets pledged as security for liabilities 用作负债抵押的资产
!Pi?
! assets portfolio 资产投资组合
9V4V}[% assets price 资产价格
On9 6N| assets quality 资产质素
BorfEv} SN assets realization 资产变现
bcx{_&1p assets refinancing arrangement 资产再集资安排
<1'X)n&Kw$ assets securitization 资产证券化
5f`XFe$8 assets situated outside Hong Kong 在香港以外地方的资产
@=zBF'<.9 assets stripping 削减资产；拆卖资产
}~\].I6 assets value 资产值
82 @; .% assignee 承让人
1Sc~ Vb|> assignment 转让；转让书；转让契
g!kRa.`u1 assignment of interest 权益转让
DRmh (T assignment of letters patent and trade mark 专利证书及商标转让
2G:{ FY assignment of property 物业转让；物业转让书
$RFu
m'`5 assignment right 转让权
Fp|rMq assignor 转让人
W*/s4 N associate 有联系的人；有关连人士；相联者；合伙人；联系人
n`I
jG Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
KxTYc associate member 附属会员
- 5-SlQu associated body corporate 相联法人团体
3_1Io+uXk associated company 相联公司；联属公司
3xC A\* associated corporation 相联法团
C; :1CK Association of Chartered Certified Accountants [ACCA] [United Kingdom]
CyBM4qyH 公认会计师公会〔英国〕
23n8,} H, Association of Futures Exchange Brokers 香港期货经纪协会
*
SON>BSF Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9:Z~}y X association of underwriters 承保人组织
tL4]6u assumption of control 接管
/ jL{JF>I assurance 担保；保险；转易；转易书
RVKa qJ0e< assurance of interest 权益的转易
^%OH}Z `ly at 19XX price 按一九ＸＸ年价格计算
K/.hJ at a discount 按赔价计算；按贴水价格计算；打折扣
7rDR u ] at a premium 按溢价计算；按升水价格计算
P A-0FlV| at call 通知付款；按通知
g7Q*KA+ at constant market price 按固定市价计算
*ej o6 > at constant price 按固定价格计算
HOQ
_T4 at cost 按成本计算
:~A1Ud4c at current market price 按当时市价计算；按现时市价计算
hr}R,BR| at current price 按当时价格计算；按现时价格计算
Ef*.}gcU at factor cost 按要素成本计算；按生产要素成本计算
sFz4^Kn at money-of-the-day price 按付款当日价格计算
N n-6/]d# at or better 按指定或较佳价位〔买卖指令〕
mBgx17K/-_ at par 按面值计算；平价
Y X{ at sight 见票即付
"?0 G^zu at the close 按收市盘
xY}j8~k at the opening 按开市盘
^5@"|m1 attestation 见证；见证条款
8/kO9'.P at-the-money option 平价期权
o >4>7
attorney 受权人；受托代表人
;51!a C attornment 新拥有人承认书
.j<B5/+ attributable profit 可归属利润
Hr,lA( attributable share value 可归属股份价值
{8p?we3l1 Auckland Stock Exchange 奥克兰证券交易所
PH4bM auction 拍卖
Qs[EA_ auctioneer 拍卖商
om39;nk!} audit 审计；核数
N*oJ$:# Audit Commission 审计署
p YvF}8
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
waq_ d. 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〕
iU+,Jeu audit review 帐目审查
/g- X=|?F Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
GDQg:MgX audited account 审计帐目；经审计的帐目
2uR4~XjF audited annual account 经审计的周年帐目
s L`D }_: audited balance sheet 经审计的资产负债表
6o23#JgN auditor 核数师；核数主任；审计师
mt]YY<l auditor's certificate 核数师证明书；审计师证明书
wU3ica&[ auditor's report 核数师报告；审计师报告
5OqsnL _V Aussie bond 澳元债券
tZBE& :l austerity budget 紧缩预算
UHl/AM> ! Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
t:@A)i p Australia All Ordinaries Index 澳洲所有普通股票指数
8uD%]k= #! Australian Dollar [AUD] 澳元
<^c0bY1 Australian Options Market 澳大利亚期权市场
nk,Mo5iqV Australian Securities Commission 澳洲证券事务监察委员会
T`<k4ur Australian Society of Certified Practising Accountants 澳洲执业会计师公会
O*Pe [T5x' Australian Stock Exchange 澳大利亚证券交易所
R/FV'qy] Austrian Schilling [ATS] 奥地利先令
Tu#k+f*s authentication 认证；鉴证
9@>hm>g. authority to purchase 委托购买证；委购书
LK}eU,m= authorization 认可；核准；授权；授权书
/%'7sx[p
authorization by direction 指示授权
g Y^TBR0?m authorization by instruction 指令授权
(S 3kP5:F authorization by warrant 令状授权
\yizIo.Y` authorization of unit trust 单位信托的认可
MZMv.OeYt, authorized agent 指定代理人
X10TZ authorized capital 法定资本
< 1%XN authorized clerk 出市员
M P&4}De authorized dealer 认可交易商
U~@B%Msb
L authorized financial institution 认可财务机构
Fm~}A4 authorized fund 认可基金
g#nsA(_L authorized fund house 获授权的基金公司；认可基金公司
JM9Q]#'t authorized institution 认可机构
-@?>nLQb authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
bN %MT#X authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
)
G&3V authorized insurer 获授权保险人；获认可承保人
p.Yg-CA authorized investment 特准投资项目
_BaS\U%1( authorized person 获授权人
n/Z =q?_ authorized representative 获授权代表
0~5}F^8[L authorized share capital 法定股本
1,D
^, automated quotation system 自动报价系统
aL6 5t\2 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
@9
tv N} 自动交易系统〔香港期货交易所有限公司〕
I{UB!0H automatic adjustment mechanism 自动调整机制
qGUe 0( automatic adjustment system 自动调整系统
<.XoC?j Automatic Clearing House 自动票据交换所
,(?4T~ automatic exchange rates accumulation system 自动化汇率累集系统
RwHXn]1 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
&
b2(Y4 automatic teller machine [ATM] 自动柜员机
5fv6RQD autopay 自动转帐
%Ne>'252y available assets 可用资产
XE%6c3s available fiscal reserve 现存财政储备
I}3K,w/7mi available profit 可用利润
bv" ({:x Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Bm>(m{sX> average 平均；平均数；海损
iEO2Bil] average basic salary 平均基本薪金
EB<tX`Wp average consumer expenditure 平均消费开支；一般消费开支
f3|=T8"t average cost 平均成本
j-\u_#kx% average cost of land production 增辟土地平均成本
2_ D tzY:= average daily turnover 平均每日成交额
Q*o4zW average daily wage rate 平均每日工资率
!H .lVA average expenditure pattern 平均开支模式
ttt&sW` average growth rate 平均增长率
+/8?+1E ^ average net fixed assets 固定资产平均净值
O3GaxM \x average of relatives 相对价格平均数
td$Jx}'A average price 平均价格
K`2DhJC average propensity to consume 平均消费倾向；一般消费倾向
Z4sjH1W average propensity to save 平均储蓄倾向；一般储蓄倾向
TyXOd,%zl average rate 平均率
.b)(_* average revenue 平均收入；平均收益
Efd[ZJxS6 average stock 平均库存；平均存货
`G{t<7[[; average yearly rent 平均年租
HYa!$P3}[ avoidance of double taxation 避免双重课税
d u )G)~ avoidance of tax 避税
