A:
5 W<\J A share Ａ股；甲类股份
yMQuM :d abatement of tax 减税；减扣免税额
{|}tp<:2 ABN AMRO Bank N.V. 荷兰银行
_d8k[HAJ| above-the-line expenditure 线上项目支出；经常预算支出
h48JpZ" above-the-line receipt 线上项目收入；经常预算收入
:J3Z Tyjb ABSA Asia Limited 南非联合亚洲有限公司
x4 PH-f-7 absolute change 绝对数值变更
n\nC.|_G@ absolute expenditure 实际开支
"%c\i-&t absolute guideline figure 绝对准则数字
k~(j absolute interest 绝对权益
I[~EQ {Iz absolute order of discharge 绝对破产解除令
6AZJ,Q\E@ absolute profit margin 绝对利润幅度
]7QRelMiz+ absolute value 实值；绝对值
!bn uC c absolutely vested interest 绝对既得权益
X(-e-:B4; absorbed cost 已吸收成本；已分摊成本
Y *
#'Gh, absorption 吸收；分摊；合并
kAbkhZ1^ absorption rate 吸收率；摊配率；分摊率
z2m% L0 ACB Finance Limited 亚洲商业财务有限公司
%SRU H x[D acceptable form of reciprocity 合理的互惠条件
TJ:B_F*bSk acceptable rate 适当利率；适当汇率
OHqc,@a;+ acceptance agreement 承兑协议
$J/Z~ (=JT acceptance for honour 参加承兑
O7#ECUH acceptor 承兑人；接受人；受票人
~~? 4w.k acceptor for honour 参加承兑人
k)W8% =R accident insurance 意外保险
BReNhk)S Accident Insurance Association of Hong Kong 香港意外保险公会
wW3fsX u accident insurance scheme 意外保险计划
gr'M6&> accident year basis 意外年度基准
D t~Jx\\ accommodation 通融；贷款
gI&& LwT4 accommodation bill 通融票据；空头票据
&%~2Wm accommodation party 汇票代发人
{iP^51fy account balance 帐户余额；帐户结余
|~mi6 lJ6 account book 帐簿
RVFQ!0
C account collected in advance 预收款项
})V9d account current book 往来帐簿
^A8'YTl account of after-acquired property 事后取得的财产报告
Ni5~Buf account of defaulter 拖欠帐目
la ~T) U7 account payable 应付帐款
U!:Q|':=h account payee only [A/C payee only] 只可转帐；存入收款人帐户
D6i HkDTg account receivable 应收帐款
ti:qOSIDTA account receivable report 应收帐款报表
7$(>Z^ Em account statement 结单；帐单；会计财务报表
a!,q\p8<t0 account title 帐户名称；会计科目
~q]+\qty4 accountant's report 会计师报告
^h+<Q%'a' Accountant's Report Rules 会计师报告规则
10v4k<xb accounting and auditing procedure 会计与审计程序；会计与核数程序
6V= 69} Accounting Arrangements 《会计安排》
Q 'R@'W9 accounting basis 会计基础
s(Of
EzsH= accounting by Official Receiver 破产管理署署长呈交的帐目
aU ] A#g
Accounting Circular 《会计通告》
pYo]lO accounting class 会计类别
$_-f } E accounting date 记帐日期；会计结算日期
G9s: Wp accounting for money 款项核算
+OFq=M Accounting Officer 会计主任
`A@{})+ accounting period 会计报告期；会计期
iH& I zv accounting policy 会计政策；会计方针
=T)4Oziks accounting practice 会计惯例
}/ 6Q3B accounting principle 会计准则
]HP
aM accounting record 会计记录
@O}%sjC1 accounting report 会计报告
;z;O }<8s Accounting Services Branch [Treasury] 会计事务部〔库务署〕
i,R<`K0 Accounting Society of China 中国会计学会
Kk2PWJ7 accounting statement 会计报表
X>w( ^L*> accounting system 会计制度；会计系统
] (3e +JC accounting transaction 会计事项；帐务交易
-LL49P6 accounting treatment 会计处理
\|Pp%U [ accounting year 会计年度
(W3~ r accretion 增值；添加
.jRp.U accrual 应计项目；应累算数目
etdI:N*x accrual basis 应计制；权责发生制
UQ#"^`=R< accrual basis accounting 应计制会计；权责发生制会计
ql5NSQ>{ accrue 应累算；应计
"d'D:>z]% accrued benefit 应累算利益
u8pJjn; accrued charges 应计费用
*<n]"- accrued cumulative preference share dividend 应累算的累积优先股股息
:ND5po#( accrued expenses 应累算费用
*TY?*H accrued interest payable 应付利息；应计未付利息
7/lXy3B4 accrued interest receivable 应收利息；应计未收利息
T:aYv;#0 accrued right 累算权益
c&.>SR') accruing profit 应累算的利润
V`Z-m-V~1 accumulated fiscal reserve 累积财政储备
*.wX9g9\ accumulated profit 累积利润；滚存溢利
h#9X0 u7j accumulated reserve 累积储备
~:r:?PwWG accumulation of surplus income 累积收益盈余
* 8n0 acquired assets 既得资产
4y&%YLMpl acquisition 收购；购置；取得
!T/ ^zc ;G acquisition cost 购置成本
{-IH?!&v acquisition expenses 购置费用
5BCHW X*y acquisition of 100% interest 收购全部股权
Hc1S:RW acquisition of control 取得控制权
: T(3!}4 acquisition of fixed assets 购置固定资产
H8+7rM acquisition of shell “买壳”
/t`s.!k acquisition price 收购价
dieGLA<5_X act of God 天灾
:R +}[|FV acting partner 执事合伙人
Uk=jQfA*J active market 买卖活跃的市场；交投畅旺的市场；旺市
b: UTq
7^ active partner 积极参与的合伙人
[(U:1&x & active trading 交投活跃
X>^St&B}fC actual circulation 实际流通
H%`Ja('"p actual cost 实际成本
;^nN!KDjR actual expenditure 实际开支；实际支出
He att?(RR actual income 实际入息；实际收入；实际收益
M<oIo 036 actual market 现货市场
~G.'pyW actual price 现货价；实际价格
iE$qq ~% actual profit 实际利润
m .ev~Vv~ actual quotation 实盘；实际价位；实际报价
a# t:+iw actual year basis 按实际年度计算
MPx%#'Q actuals 实货
Dbt"}#uit; actuarial investigation 精算调查
9 |v3lGK( actuarial principle 精算原则
\<WRk4D actuarial report 精算师报告
=n>&Bl-Bl Actuarial Society of Hong Kong 香港精算学会
pIBL85Xe actuarial valuation 精算师估值
1e.V%!Xk actuary 精算师
m,KG}KX ad referendum agreement 暂定协议；有待覆核的协定
XV cY?_AS# ad valorem duty 从价税；按值征税
(L z VWz m ad valorem duty system 从价税制
4 {JoeIRyz ad valorem fee 从价费
:/
,h)h)| ad valorem tariff 从价关税
eh B (? additional allowance 额外免税额
>E NZ['F additional amount for unexpired risk 未过期风险的额外款额
ssGp:{]v/ additional assessable profit 补加应评税利润
e ?FjN 9 additional assessment 补加评税
33dHTV additional commitment 额外承担
BH"f\oc additional commitment vote 额外承担拨款
x5[wF 6A additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ZYr6Wn additional dependent parent allowance 供养父母额外免税额
k^ B<t' additional provision 额外拨款
D+G?:m R additional stamp duty 附加印花税
tB4dkWt.} additional tax 补加税罚款；补加税款
Hd
H , Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
9?$Qk0jc adjudged bankrupt 被裁定破产
3o X\q/$ adjudicated bankrupt 裁定破产人
NuZi LtC adjudication fee 裁定费；评定印花税额手续费；评估契据费
X6I"&yct adjudication of bankruptcy 裁定破产；宣告破产
"NR`{1f:O adjudication of insolvency 裁定无力偿还债务
cKt=_4Lf adjusted actual 经调整的实数；调整后的实数
7M;7jI/C adjusted current assets 经调整的流动资产；调整后的流动资产
yO\ .d p adjusted figure 经调整的数字；调整后的数额
-\ C;2&( adjusted liabilities 经调整的负债；调整后的负债
r:fMd3;gq adjusted loss 经调整的亏损；调整后的亏损
BEWDTOY[ 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
Lky<L96 adjusted profit 经调整的利润；调整后的利润
~>v v9-_ adjusted surplus 经调整的盈余额；调整后的盈余额
57 (bd0@8 adjusted value 经调整的价值；调整后的价值
7]se!k, adjustment 调整；修订；理算〔保险〕
r'!L}^n adjustment centre 调剂中心
\
vf&Ldk adjustment lag 调整过程的时间差距；调整时差
m,YBk<Bx adjustment mechanism 调整机制
_p0@1 s(U adjustment of loss 亏损调整
SVKjhZK adjustment process 调整过程；调整程序
bz Yj` t? adjustment range 调整幅度
LY Y3*d administered exchange rate 受管制汇率
9yla &XTD Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
3%gn:.9N administration expenses 行政费用
DJ)Q,l*|N9 administration fee 手续费；行政费
MvV\?Lzj administration in bankruptcy 破产管理
_ Q XC5i administration order 遗产管理令
h"R{{y f2 administrator 管理人；遗产管理人
}7)iLfi administrator of the estate 遗产管理人
WbF[4 x admission of debt 债项承认书
6! `^}4 admission of proof 接纳债权证明
#Bu W advance 放贷款项；垫付款项；预支款项；预付款项
h=:Ls]ZU advance account 暂支帐目；预付款帐户
FfEP@$ advance compensation 预付补偿金
CshYUr - advance from shareholder 股东垫款
[ _kis advance pending reimbursement 预支以待日后付还
WBc ,/lgZ advanced economy 先进经济体系
ux>wa+XFa advancement 预付；预付财产
->"Z1 advances warrant 垫款令
`^_c &y K advancing 贷出
2z*EamF adverse balance 逆差
;W"=s79 adverse exchange 逆汇
+% E)]*Ym advertisement addressed to shareholders 在报章刊登的致股东通告
FYe#x]ue advice for collection 托收通知书
05
56#U&> advice of drawing 提款通知书；汇票通知书
R*PR21g advice of payment 付款通知
mE1m Advisory Committee [Securities and Futures Commission]
j >pv@D 谘询委员会〔证券及期货事务监察委员会〕
)?d(7d-l Advisory Committee on Diversification 经济多元化谘询委员会
Qdt4h$~V" affidavit 誓章；遗产申报誓章
3+: F2sjt affidavit of no receipt 述明无收款的誓章
s>pM+PoGYd affiliate 联号；联营公司；附属公司
^HiI affiliated company 附属公司；联号；联营公司
y}aKL(AaU affirmation [estate duty] 非宗教式宣誓〔遗产税〕
/ i: c!l9 affordability 负担能力
a ][t#` African Development Bank [AfDB] 非洲开发银行
\tCxz(vKz after-acquired property 事后取得的财产
/[V} after-hours dealing 市后交易
I(rZ (|^A after-tax profit 税后盈利；税后利润；税后溢利
u9c^:Op agency agreement 代理协议
zDK"Y{ agency expenses 代理机构的开支
GpwoS1#)0| agency fee 代理费
/Py1Q Agency Law 《代理法》
/7[U J' agent 代理人；承销人
7 &O 0 agent of company 公司代理人
YB`1S agent's fee 代理人费；经纪费
]7|Z s]6 aggregate 总计；总数；总体数字
cmcR @zv aggregate amount 总款额；总额
I
0vJJP# aggregate assets and liabilities 总体资产与负债
8cKP_ Ec aggregate at constant price 按固定价格计算的总体数字
n?a?U : aggregate demand 总需求
>^!)G^ B aggregate gross position 总持仓量
1@ }s: aggregate limit 总限额
*'l|ws aggregate of salaries tax 合计薪俸税
f3;.+hJ]) aggregate performance 总体表现；总体业绩
bz'#YM aggregate supply 总体供应
*@+E82D aggregate surplus 总盈余
Z@1vJH6IbA aggregate total 整体总额
PS:"mP7n aggregate value 总值；合计价值
",, W1]"% aggregated basis 合计基准
6B8g MO aggregated net chargeable income 合计应课税入息实额
&m5FYm\ aggregation 合并计算；合计；总和
^}Wk aggregation of incomes of husband and wife 夫妇入息合并计算
yiO/0n Mp aggregation of property 财产的总和
?"@`SEdnU2 agio 差价；贴水
]=Tle&yM+T Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
aGz$A15# Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
tS [@3 h 《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》
|#i|BVnoE Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<>71;%e;' 《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》
+eUWf{(_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Bx" eX>A8 《香港政府和大韩民国政府关于相互促进和保护投资协定》
(qyT,K8 agreement for a settlement 授产协议
+{b3A@f |F agreement for assignment 转让协议
]yAOKmS agreement for sale 售卖协议；买卖协议
,v@C=4'm agreement for sale and purchase 买卖协议
P9yg agreement for the payment of interest 支付利息协议
n=iL6Yu( agreement for the repayment of money 还款协议
]tsp}M@ agreement of reinsurance 再保险协议
,^n5UA`PK Agricultural Bank of China 中国农业银行
&x.n>O air passenger departure tax 飞机乘客离境税
YQ$Wif:@(n Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ee M$c` Y< airport tax 机场税
nhImO@Q: alcohol duty 酒精税
LW#$%} alienation 让与；让渡；转让
A7enC,Ey alimony 生活费；赡养费
^| r6>b All Ordinaries Index [AOI] 所有普通股指数
_C4N6YdU all risks 全险；综合险
{lO>i&mx All Sales Record for Stock Market 《股票市场成交报告》
ZNUSH xA Allied Capital Resources Limited 新联财务有限公司
Fi8#r)G. all-items index [Consumer Price Index] 总指数〔消费物价指数〕
T*1 `MIkv allocation letter 拨款信件
(k$KU P allocation of fund 分配款项；预留款项
7*> (C*q= allocation of profit 利润分配；溢利分配
=yCz !vc allocation warrant 拨款令
]!'}{[1} allotment 分配；配股
0\KDa$ '1k allotment notice 股份配售通知；配股通知
v/G)E_ allotment of shares 股份分配
BenUyv1d allowable 可获宽免；免税的
o |"iW" + allowable business loss 可扣除的营业亏损
2t}^8 allowable expenses 可扣税的支出
[~5<[ 'G allowance 免税额；津贴；备抵；准备金
t 2Y2v2 J allowance for debts 债项的免税额
I&Z+FL&@f allowance for depreciation by wear and tear 耗损折旧免税额
Oh W o allowance for funeral expenses 殡殓费的免税额
L|y 9T {s allowance for inflation 为通货膨胀而预留的款项；通胀准备金
*-,jIaL; allowance for repairs and outgoings 修葺及支出方面的免税额
H$)__V5I,q allowance to debtor 给债务人的津贴
"QLp%B,A alteration of capital 资本更改
#>_5PdO alternate trustee 候补受托人
4S\S t < amalgamation 合并
M
$\!SXL ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8 S#TOeQ ambit of charges 征税范围；收费范围
S%IhpTSe6 amended valuation 经修订的估值
VlFhfOR6t American Commodities Exchange 美国商品交易所
3R ?6{. American Express Bank Limited 美国运通银行
p/ au.mc American Stock Exchange 美国证券交易所
Mh"vH0\Lj amortization 摊销
XtftG7r9S amount due from banks 存放银行同业的款项
>k9W+mk amount due from banks abroad 存放海外银行同业的款项
5J2tR6u-( amount due from holding companies 控股公司欠款
L
IN$Y amount due from local banks 存放本港银行同业的款项
\F8 :6- amount due to banks 银行同业的存款
q c DJ amount due to banks abroad 海外银行同业的存款
f l+dL#] amount due to holding companies 控股公司存款
9R3YUW}s amount due to local banks 本港银行同业的存款
%T,cR>lw amount due to outport banks 外埠银行同业的存款
tdOox87YK amount for note issue 发行纸币的款额
.`~=1
H\R" amount of bond 担保契据的款额
?656P=b) amount of consideration 代价款额
/D,<2>o amount of contribution 供款数额
Z" N}f
, amount of indebtedness 负债款额
jn._4TQ*} amount of principal of the loan 贷款本金额
d
Z P;f^^ amount of rates chargeable 应征差饷数额
`%$l
b:e amount of share capital 股本额
w\%AR1,rs amount of sums assured 承保款额
c +N \uG4 amount of variation 变动幅度
!n`Y^ amount of vote 拨款数额
>o4Ih ^VB amount payable 应付款额
n _eN|m?@ amount receivable 应收款额
/c!@ H(^) Amsterdam Stock Exchange 阿姆斯特丹证券交易所
gxCl=\ analysis 分析
Q7(I' ancillary risk 附属风险
XGSg x annual account 周年帐目；周年帐目报表；年度决算；年结
WKB
K)= annual accounting date 年结日期
2@>#?c7 annual allowance 每年免税额；年积金；年度津贴；年津
get$ r5 annual balance 年度余额
)~C+nb '6/ annual disposable income 每年可动用收入
It8s#o q8 annual estimates 周年预算
-`ss7j&b3 annual fee 年费
19*D*dkBR annual general meeting 周年大会
LNOz.2fr> annual growth rate 年增率；每年增长率
-:|t^RM;FT annual long-term supplement 长期个案每年补助金
I`uOsZBO/ annual pensionable emolument 可供计算退休金的年薪
_5H0<%\ annual report 年报
4=C7V,a Annual Report on the Consumer Price Index 《消费物价指数年报》
!~-@p?kW/ annual return 周年报表；周年申报表；每年报税表格
4%>2 >5 Annual Return Rules 《周年报表规则》
v
O@7o annual review of consumer prices 每年消费物价回顾
CH] +S>$ annual roll-forward basis 逐年延展方式
qrkJ: annual salary 年薪
~mk>9Gp annual statement 年度报表；年度决算表
xi}3)5 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
NU(Yll PB annuitant 年金受益人
d_ )VeuE2 annuity 年金
=@s {H + annuity contract 年金合约
DpvMY94Qh annuity on human life 人寿年金
%3es+A@ antecedent debt 先前的债项
J?oEzf;M ante-dated cheque 倒填日期支票
f <LRM anticipated expenditure 预期开支
aB 2t /ua anticipated net profit 预期纯利
!"bU|a anticipated revenue 预期收入
-^WW7 g` anti-inflation measure 反通货膨胀措施
W3y9>]{x^ anti-inflationary stance 反通货膨胀立场
[_1K1i"m apparent deficit 表面赤字
q4]Qvf > apparent financial solvency 表面偿债能力
`Oe"s_O# apparent partner 表面合伙人
*ulkqpO application for personal assessment 个人入息课税申请书
; {Tf:j'g application of fund 资金应用
mu@IcIb> application to release as liquidator and to destruct the books of accounts and documents
AR6hfdDDT 申请免除清盘人职务及毁灭帐簿与文件
J9q[u[QZ9O appointed actuary 委任精算师
n7iIY4gZ appointed auditor 委任核数师；委任审计师
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pl appointed trustee 委任的受托人
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,U$ zE appointer 委任人
{LqahO* apportioned pro rata 按比例分摊
?h3t"9 apportionment 分配；分摊
9e0 t Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
9N;y^
Y\ apportionment formula 分摊方程式
0<u (!iL apportionment of estate duty 遗产税的分摊
2W6t0MgZ appraisal 估价；评估
iE* Y@E5x0 appreciable growth 可观增长
B<!WAw+ appreciable impact 显着影响
M:R|hR{=* appreciable increase 可观增长
e<duD W$X appreciation 增值；升值
r%vO^8FQ appreciation against other currencies 相对其他货币升值
qqr]S^WW appreciation of the exchange value of Hong Kong dollar 港元汇值上升
:\IZ- appreciation tax 增值税
FGu#Pa appropriation 拨款；拨用；拨付
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/V;; appropriation account 拨款帐目
04@?Jb1 * Appropriation Bill 拨款法案
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Zj:3e appropriation-in-aid system 补助拨款办法
/m8&E*+T1 approved assets 核准资产
rk< 3QXv approved basket stock 认可一篮子证券
mM\jU5P:^ approved budget 核准预算
*s (L!+ approved charitable donation 认可慈善捐款
D UW SY?^c approved charitable institution 认可慈善机构
;]Ko7M(4 approved currency 核准货币；认可货币
;\rKkH"K8n approved estimates 核准预算
{:ZsUnzm approved estimates of expenditure 核准开支预算
FSA"U9 w< approved overseas insurer 核准海外保险人
aJ SB G|IC approved overseas trust company 核准海外信托公司
9
M!U@> approved pooled investment fund 核准汇集投资基金
K%3{a=1 approved provident fund scheme 认可公积金计划
<iN xtD0 approved provision 核准拨款
\) vI- approved redeemable share 核准可赎回股份
;)' approved regional stock 认可地区性证券
}J(o!2. approved retirement scheme 认可退休金计划
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*> approved subordinated loan 核准附属贷款
IpKpj"eoLy arbitrage 套戥；套汇；套利
JXk<t5@D arbitrageur 套戥者；套汇者
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r2Meu< arbitrary amount 临时款项
f e+2 U|y arrangement 措施；安排；协定
7R =A]@ arrears 欠款
?f4jqF~Fh arrears of pay 欠付薪酬
G\/7V L arrears of revenue 逾期未收税款；逾期未收的帐项
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|<yK articles of association 组织章程；组织细则；组织章程细则
* Fm #Qek Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
,&0iFUwN_ ascertainment of profit 确定利润
Or"+d 5 "Asia Clear" “亚洲结算系统”
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AS= Asia Commercial Bank Ltd. 亚洲商业银行有限公司
w/Y6m.i1 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
@{o3NR_ Asian Development Fund [ADF] 亚洲发展基金
W'f)W4D$6 Asian dollar bond 亚洲美元债券
i3U_G^8 Asian dollar market 亚洲美元市场
Ztj~Q 9mu Asian dollar rate 亚洲美元利率
Z=[?T f Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
xOBzT& Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
TY]-L1$ asked price 沽盘；喊价；索价；卖方报价
H* vd assessable income 应评税入息
C bjx{ assessable loss 应评税亏损
< SvjvV assessable profit 应评税利润
~.&2N Ur assessable value 应评税值
w0Y V87 assessed profit 估定利润
31`Eq*Y)4 assessed value 经评估价值
lWWy|r'il assessment 评税；评定；估价；评税单
I9g!#lbl assessment number 评税编号；估价编号
LRK l3"M assessment of additional tax 补加税评税
CINC1Ll_24 assessment of performance 业绩评估；实绩评价
6/l{e)rX2o Assessor 评税主任
w6@8cNXK asset price bubbles 资产价格泡沫
n}toUqUnk\ asset-backed securities 具资产保证的证券
,,CheRO assets accretion 资产增值
&b!|Y assets and liabilities 资产与负债
B| .8+Q assets betterment statement 资产递增表；资产改进表
=` KV),\ assets lending 实物放款；有抵押贷款
G_)(? assets of the company passing on the death 死者去世时转移的公司资产
$\vTiS' assets pledged as security for liabilities 用作负债抵押的资产
^eY% T5K assets portfolio 资产投资组合
UQ.DKU g assets price 资产价格
:Kx6|83 assets quality 资产质素
>Z!H9] f( assets realization 资产变现
2sOetmWE7 assets refinancing arrangement 资产再集资安排
g"|Z1iy|9 assets securitization 资产证券化
6;%Ajx assets situated outside Hong Kong 在香港以外地方的资产
\. _TOE9L assets stripping 削减资产；拆卖资产
O VhtU+r assets value 资产值
Olltu"u assignee 承让人
x5"F`T>Y assignment 转让；转让书；转让契
bYB:Fe=2 assignment of interest 权益转让
~-K<gT/ assignment of letters patent and trade mark 专利证书及商标转让
/4bHN:I]M assignment of property 物业转让；物业转让书
:%kJ9zW assignment right 转让权
&N\4/'wV assignor 转让人
6qq{Jb K associate 有联系的人；有关连人士；相联者；合伙人；联系人
: ?J0e4.] Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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B associate member 附属会员
3W.5 [;} associated body corporate 相联法人团体
JF-ew"o<E associated company 相联公司；联属公司
Q|i`s=| associated corporation 相联法团
O&ZVu>`g Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Yo a|.2f 公认会计师公会〔英国〕
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f}h{X Association of Futures Exchange Brokers 香港期货经纪协会
>gGdzL Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
L6IF0`M<,I association of underwriters 承保人组织
e O?@K$I assumption of control 接管
- A)XY z
assurance 担保；保险；转易；转易书
" UxKG+ assurance of interest 权益的转易
Gz@/:dW^vZ at 19XX price 按一九ＸＸ年价格计算
IPEJ7 n49 at a discount 按赔价计算；按贴水价格计算；打折扣
O\ph!?L at a premium 按溢价计算；按升水价格计算
Hsvu&>[`S at call 通知付款；按通知
XR.Sm<A[ at constant market price 按固定市价计算
8V(-S, at constant price 按固定价格计算
Az4a| . at cost 按成本计算
NkL>ru! b9 at current market price 按当时市价计算；按现时市价计算
x9B5@2J1 at current price 按当时价格计算；按现时价格计算
|8 s45g> at factor cost 按要素成本计算；按生产要素成本计算
,V{C y`bi at money-of-the-day price 按付款当日价格计算
;+Uc} = at or better 按指定或较佳价位〔买卖指令〕
+u ]L# ].; at par 按面值计算；平价
HV kq{W|w at sight 见票即付
%MUh_63bB at the close 按收市盘
Eh K5 <v} at the opening 按开市盘
XX;MoE~MM attestation 见证；见证条款
XTPf~Te,= at-the-money option 平价期权
2nA/{W\ hC attorney 受权人；受托代表人
kNDN <L attornment 新拥有人承认书
ac< hz0 attributable profit 可归属利润
fqQ( EVpQ attributable share value 可归属股份价值
&<\i 37y Auckland Stock Exchange 奥克兰证券交易所
V1!;Hvm]+ auction 拍卖
c</u]TD auctioneer 拍卖商
'X{J~fEI! audit 审计；核数
;JAb8dyS2 Audit Commission 审计署
})^%>yLfc| Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
|6y(7Ha 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〕
:rhh=nHgn audit review 帐目审查
g _2EH Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
\ Cz uf audited account 审计帐目；经审计的帐目
dlB?/J< audited annual account 经审计的周年帐目
(cLcY %$ audited balance sheet 经审计的资产负债表
kjOPsz*0 auditor 核数师；核数主任；审计师
p5PTuJ>q auditor's certificate 核数师证明书；审计师证明书
pJ ;4rrSK auditor's report 核数师报告；审计师报告
|\iJ6m;a Aussie bond 澳元债券
3,4m|Z2) austerity budget 紧缩预算
fx `oe Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
D8,V'n>L Australia All Ordinaries Index 澳洲所有普通股票指数
d-BUdIz Australian Dollar [AUD] 澳元
OZed+t= Australian Options Market 澳大利亚期权市场
[Adkj Australian Securities Commission 澳洲证券事务监察委员会
QH.zsqf( Australian Society of Certified Practising Accountants 澳洲执业会计师公会
T3#K uiwU9 Australian Stock Exchange 澳大利亚证券交易所
"{Jq6):mp Austrian Schilling [ATS] 奥地利先令
ZXL authentication 认证；鉴证
pR*)\@ma authority to purchase 委托购买证；委购书
"? t@Y authorization 认可；核准；授权；授权书
<oP"kh<D4 authorization by direction 指示授权
"2a&G3}t" authorization by instruction 指令授权
AKkr
)VgY authorization by warrant 令状授权
| ZBH Xv authorization of unit trust 单位信托的认可
Rd^X . authorized agent 指定代理人
-|aNHZr authorized capital 法定资本
LYvjqNC&4 authorized clerk 出市员
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"R _[+ authorized dealer 认可交易商
VGtKW kVH authorized financial institution 认可财务机构
r"aJ&~8::W authorized fund 认可基金
#:st>V_h authorized fund house 获授权的基金公司；认可基金公司
/UAcN1K!B authorized institution 认可机构
;*=M I/"N authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
#HF;yAc authorized insurer 获授权保险人；获认可承保人
# mK?K authorized investment 特准投资项目
hf Q x$cv6 authorized person 获授权人
\y Ne5 authorized representative 获授权代表
4(O;lVT} authorized share capital 法定股本
s_`=ugue automated quotation system 自动报价系统
k5ZkD+0Jo Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
`SH#t3
5, 自动交易系统〔香港期货交易所有限公司〕
oM4Q_A n automatic adjustment mechanism 自动调整机制
>L {s[pLJ automatic adjustment system 自动调整系统
_}RzJKl@ Automatic Clearing House 自动票据交换所
=i:6&Y~VGq automatic exchange rates accumulation system 自动化汇率累集系统
HJ+I;OJ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
vE=)qn= a automatic teller machine [ATM] 自动柜员机
{Yz Rf S autopay 自动转帐
U#{^29ik=o available assets 可用资产
Jx(`.*$ available fiscal reserve 现存财政储备
9;B6<`e/U available profit 可用利润
eTrIN,4 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
m\O|BMHn average 平均；平均数；海损
c2iPm9"eh average basic salary 平均基本薪金
C\WU<! average consumer expenditure 平均消费开支；一般消费开支
;D XcEzV average cost 平均成本
IS9}@5`' average cost of land production 增辟土地平均成本
$& l}
ABn average daily turnover 平均每日成交额
1P1"xT average daily wage rate 平均每日工资率
~Vf+@_G8` average expenditure pattern 平均开支模式
1O{x9a5Z?O average growth rate 平均增长率
*4<Kz{NF average net fixed assets 固定资产平均净值
:6}y gL*i average of relatives 相对价格平均数
A tU!8Z average price 平均价格
L@ t}UC average propensity to consume 平均消费倾向；一般消费倾向
n fU\l< average propensity to save 平均储蓄倾向；一般储蓄倾向
B} y`E
< average rate 平均率
(ev(~Wc average revenue 平均收入；平均收益
alB[/.1 average stock 平均库存；平均存货
vsU1Lzna6@ average yearly rent 平均年租
v2tKk^6`(i avoidance of double taxation 避免双重课税
wf[B -2q) avoidance of tax 避税
