A:
=Zb"T5E A share Ａ股；甲类股份
Vf,~MG abatement of tax 减税；减扣免税额
h2/1S{/n] ABN AMRO Bank N.V. 荷兰银行
(-Ct!aW| above-the-line expenditure 线上项目支出；经常预算支出
L9un hx above-the-line receipt 线上项目收入；经常预算收入
9^
*ZH1 ABSA Asia Limited 南非联合亚洲有限公司
~a8G 5M absolute change 绝对数值变更
5S-o
2a absolute expenditure 实际开支
YL&b 9e4 absolute guideline figure 绝对准则数字
1UA~J|&gi^ absolute interest 绝对权益
+v[$lh+ absolute order of discharge 绝对破产解除令
\Q?|g fJH absolute profit margin 绝对利润幅度
M\.T 0M_ absolute value 实值；绝对值
[nPzh Xs absolutely vested interest 绝对既得权益
h7W%}6Cqkw absorbed cost 已吸收成本；已分摊成本
f'i8Mm4IL absorption 吸收；分摊；合并
=Q=&Ucf_ absorption rate 吸收率；摊配率；分摊率
g`5`KU| ACB Finance Limited 亚洲商业财务有限公司
Uc4 L|: acceptable form of reciprocity 合理的互惠条件
GZhfA ;O, acceptable rate 适当利率；适当汇率
d;jJe0pH acceptance agreement 承兑协议
}^ Ua acceptance for honour 参加承兑
<{z 3p:\ acceptor 承兑人；接受人；受票人
d`],l\o C acceptor for honour 参加承兑人
j@?[vi accident insurance 意外保险
M@2Qn-I Accident Insurance Association of Hong Kong 香港意外保险公会
RzY`^A6G6 accident insurance scheme 意外保险计划
84oW accident year basis 意外年度基准
o|*| accommodation 通融；贷款
m9<[bEO<$ accommodation bill 通融票据；空头票据
7s fuju( accommodation party 汇票代发人
Ag-?6v account balance 帐户余额；帐户结余
'B<qG<> account book 帐簿
m5; [ , He account collected in advance 预收款项
{@K2 WB account current book 往来帐簿
Sc"4%L account of after-acquired property 事后取得的财产报告
vL=--# account of defaulter 拖欠帐目
D@b<}J>0' account payable 应付帐款
T~~$=vP9 account payee only [A/C payee only] 只可转帐；存入收款人帐户
`Py=
?[cD account receivable 应收帐款
3_eml\CY account receivable report 应收帐款报表
A 7,$y!D account statement 结单；帐单；会计财务报表
>~wk account title 帐户名称；会计科目
n.qxx zEN accountant's report 会计师报告
Z"%O&O Accountant's Report Rules 会计师报告规则
; R|#ae@ accounting and auditing procedure 会计与审计程序；会计与核数程序
~ :b:_ 5" Accounting Arrangements 《会计安排》
$ 8T|r+< accounting basis 会计基础
r dG2| Tp accounting by Official Receiver 破产管理署署长呈交的帐目
< iprPk Accounting Circular 《会计通告》
=&*QT&e accounting class 会计类别
qL;T&h accounting date 记帐日期；会计结算日期
`=l{kBZT| accounting for money 款项核算
.lF\b A| Accounting Officer 会计主任
=wR]X*Pan accounting period 会计报告期；会计期
GqD! W8+ accounting policy 会计政策；会计方针
Lvj5<4h; accounting practice 会计惯例
m<'xlF accounting principle 会计准则
Md?bAMnG+} accounting record 会计记录
_kY[8e5 accounting report 会计报告
't%%hw-m} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
%WT:RT _ Accounting Society of China 中国会计学会
q fH~h g accounting statement 会计报表
Gx* 0$4xJ3 accounting system 会计制度；会计系统
[.Wt,zrE accounting transaction 会计事项；帐务交易
1
GHgwT accounting treatment 会计处理
.fh?=B[o# accounting year 会计年度
M^JZ]W( accretion 增值；添加
dVG UhXN 6 accrual 应计项目；应累算数目
,t&-`U]AX accrual basis 应计制；权责发生制
~md |k accrual basis accounting 应计制会计；权责发生制会计
^FMa8;'o accrue 应累算；应计
w{O3P"N2 accrued benefit 应累算利益
]3y5b9DuW accrued charges 应计费用
|tJ%:`DGw accrued cumulative preference share dividend 应累算的累积优先股股息
#`L}. accrued expenses 应累算费用
&eS70hq accrued interest payable 应付利息；应计未付利息
6' *Uo: ] accrued interest receivable 应收利息；应计未收利息
F#bo4'&>@ accrued right 累算权益
68GGS`& accruing profit 应累算的利润
dUtIAh-j accumulated fiscal reserve 累积财政储备
- T kd@ accumulated profit 累积利润；滚存溢利
XQY& 4tK accumulated reserve 累积储备
@] "9EW
0 accumulation of surplus income 累积收益盈余
lgqL)^8A acquired assets 既得资产
"PScM 9) \ acquisition 收购；购置；取得
<W%Z_ d&Xv acquisition cost 购置成本
PXu<4VF acquisition expenses 购置费用
GGL 4<P7 acquisition of 100% interest 收购全部股权
Hi"
n GH acquisition of control 取得控制权
5 /jY=/0.a acquisition of fixed assets 购置固定资产
8EEQV} 4 acquisition of shell “买壳”
IS4K$ A c. acquisition price 收购价
59Q Q_#> act of God 天灾
32|L
$o acting partner 执事合伙人
o3=S<| V active market 买卖活跃的市场；交投畅旺的市场；旺市
ow$l !8 active partner 积极参与的合伙人
;A B ,:* active trading 交投活跃
rJQ|Oi&1i actual circulation 实际流通
GJt9hDM$0 actual cost 实际成本
yxUV M`. ~ actual expenditure 实际开支；实际支出
q[+: t actual income 实际入息；实际收入；实际收益
<H@!Xw; actual market 现货市场
x&/Syb actual price 现货价；实际价格
$,zM99 actual profit 实际利润
k DP^[V
P+ actual quotation 实盘；实际价位；实际报价
5{/Pn%5 actual year basis 按实际年度计算
.-~% w actuals 实货
YJvT
p~ actuarial investigation 精算调查
-&D6w9w actuarial principle 精算原则
V//q$/&8( actuarial report 精算师报告
j ~f 7WJ Actuarial Society of Hong Kong 香港精算学会
d#:J\2V"R actuarial valuation 精算师估值
SWO!E actuary 精算师
2|>wY% ad referendum agreement 暂定协议；有待覆核的协定
yx;R#8;b. ad valorem duty 从价税；按值征税
@%G"i:HZ& ad valorem duty system 从价税制
`/ReJj&~ ad valorem fee 从价费
u W tS83i ad valorem tariff 从价关税
)[X!/KR90 additional allowance 额外免税额
)bU")
additional amount for unexpired risk 未过期风险的额外款额
)0d".Q|v4 additional assessable profit 补加应评税利润
+pViHOJu&V additional assessment 补加评税
r_sl~^* : additional commitment 额外承担
7^ {hn_%; additional commitment vote 额外承担拨款
#I~dv{RX additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
dB)hW'J? additional dependent parent allowance 供养父母额外免税额
;~$ $WU additional provision 额外拨款
7:q-NzE\6 additional stamp duty 附加印花税
Or) c*.|\ additional tax 补加税罚款；补加税款
+Qb/:xQu Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
*xT quV$ adjudged bankrupt 被裁定破产
JU1; /3( adjudicated bankrupt 裁定破产人
:BxYaAVt^ adjudication fee 裁定费；评定印花税额手续费；评估契据费
ZLX`[ adjudication of bankruptcy 裁定破产；宣告破产
Ns8NaD adjudication of insolvency 裁定无力偿还债务
|8{iIvi/ adjusted actual 经调整的实数；调整后的实数
FH(+7Lz4; adjusted current assets 经调整的流动资产；调整后的流动资产
/_\W*@ E adjusted figure 经调整的数字；调整后的数额
9+Bq00-Z$ adjusted liabilities 经调整的负债；调整后的负债
Prx s2 i 8 adjusted loss 经调整的亏损；调整后的亏损
kR?n%`&k 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
7t Kft adjusted profit 经调整的利润；调整后的利润
\ 1'R}B@; adjusted surplus 经调整的盈余额；调整后的盈余额
I>~BkR+u%o adjusted value 经调整的价值；调整后的价值
7:E#c"S
q adjustment 调整；修订；理算〔保险〕
6Q.whV%y adjustment centre 调剂中心
[m[~A|S adjustment lag 调整过程的时间差距；调整时差
Dx*oSP.qX adjustment mechanism 调整机制
GJfNO- adjustment of loss 亏损调整
^l9
*h adjustment process 调整过程；调整程序
jV &W[xKa adjustment range 调整幅度
E?D{/ k,zZ administered exchange rate 受管制汇率
-"9)c^KVx Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
']e4 ! administration expenses 行政费用
xm, yqM!0A administration fee 手续费；行政费
:?6$}GcW administration in bankruptcy 破产管理
v+o3r]Y6 administration order 遗产管理令
> BCX%<& administrator 管理人；遗产管理人
grA L4 administrator of the estate 遗产管理人
r74w[6( admission of debt 债项承认书
s(Bi& C\ admission of proof 接纳债权证明
>M85xjXP advance 放贷款项；垫付款项；预支款项；预付款项
7gmMqz"z(> advance account 暂支帐目；预付款帐户
sc>)X{eb advance compensation 预付补偿金
u`,R0=<4 advance from shareholder 股东垫款
A_U0HVx_ advance pending reimbursement 预支以待日后付还
K
:ptfD advanced economy 先进经济体系
Bin&:%|9? advancement 预付；预付财产
3"D00~ advances warrant 垫款令
x+`3G. advancing 贷出
R:x04 !} adverse balance 逆差
[ ;8fL adverse exchange 逆汇
Xb
1 ^ Oj advertisement addressed to shareholders 在报章刊登的致股东通告
y s6"Q[B advice for collection 托收通知书
?+o7Y1 k, advice of drawing 提款通知书；汇票通知书
8^i,M^f^{ advice of payment 付款通知
S9055`v5 Advisory Committee [Securities and Futures Commission]
^q r[?ky]& 谘询委员会〔证券及期货事务监察委员会〕
tO3 B_zC Advisory Committee on Diversification 经济多元化谘询委员会
98nLj 9 affidavit 誓章；遗产申报誓章
Q_Sq uuk affidavit of no receipt 述明无收款的誓章
GQxJ (f affiliate 联号；联营公司；附属公司
0Hf-~6 affiliated company 附属公司；联号；联营公司
481 u1 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
PP|xIAc affordability 负担能力
>m{-&1Tx African Development Bank [AfDB] 非洲开发银行
v A~hkkj{ after-acquired property 事后取得的财产
R$`T"C" after-hours dealing 市后交易
A1T;9`E after-tax profit 税后盈利；税后利润；税后溢利
sJ()ItU5i agency agreement 代理协议
~3]8f0^%m agency expenses 代理机构的开支
~h|L;E" agency fee 代理费
B%;+8] Agency Law 《代理法》
Yr0i9Qow agent 代理人；承销人
P"<ad
kr agent of company 公司代理人
H 8k| >4 agent's fee 代理人费；经纪费
.W:], 5e aggregate 总计；总数；总体数字
<rxem(PPu aggregate amount 总款额；总额
1 H@F>}DP aggregate assets and liabilities 总体资产与负债
$R36`wk aggregate at constant price 按固定价格计算的总体数字
C MUphS-KE aggregate demand 总需求
`&JA7UD> aggregate gross position 总持仓量
Py<vN! aggregate limit 总限额
<-7Ha _# aggregate of salaries tax 合计薪俸税
x 9s` H) aggregate performance 总体表现；总体业绩
J3^Ir [ aggregate supply 总体供应
xF0*q aggregate surplus 总盈余
+Q&@2 o Y" aggregate total 整体总额
u:?RdB}B_@ aggregate value 总值；合计价值
]xs\,}I% aggregated basis 合计基准
mz '8
aggregated net chargeable income 合计应课税入息实额
n& &y\?n aggregation 合并计算；合计；总和
?id^v 7d aggregation of incomes of husband and wife 夫妇入息合并计算
]TN}` ] aggregation of property 财产的总和
Q&{5.}L agio 差价；贴水
uS.a9
Q( Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
'iK*#b8l Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
CKgyv%T5m: 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
.<hv &t
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
l>q .BG 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
V^5 t~)#46 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Cvy;O~) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
] UTP~2N agreement for a settlement 授产协议
Rv o<ISp agreement for assignment 转让协议
<{j9|mt agreement for sale 售卖协议；买卖协议
L1K _|X agreement for sale and purchase 买卖协议
|3@]5f& agreement for the payment of interest 支付利息协议
'KG`{K$ agreement for the repayment of money 还款协议
B9\o:e Y agreement of reinsurance 再保险协议
vS< e/e+ Agricultural Bank of China 中国农业银行
2YQ$hL ~ air passenger departure tax 飞机乘客离境税
#{sb>^BF Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
I`1=VC]^8 airport tax 机场税
\ 02e
zG alcohol duty 酒精税
euK!JZ alienation 让与；让渡；转让
K*[wr@)u alimony 生活费；赡养费
;r bn/6 All Ordinaries Index [AOI] 所有普通股指数
1Btf)y' all risks 全险；综合险
qI:w m= All Sales Record for Stock Market 《股票市场成交报告》
Stpho4+/y Allied Capital Resources Limited 新联财务有限公司
) 'KHUa9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Uy=eHwU?J allocation letter 拨款信件
q ~lW allocation of fund 分配款项；预留款项
<u\G&cd_tA allocation of profit 利润分配；溢利分配
Z O^ +KE" allocation warrant 拨款令
#^Y-*v f2 allotment 分配；配股
E u allotment notice 股份配售通知；配股通知
'@bA_F( allotment of shares 股份分配
zvWQ&?&o2 allowable 可获宽免；免税的
38^ _(N allowable business loss 可扣除的营业亏损
G#>X~qk() allowable expenses 可扣税的支出
h Bw~l?G allowance 免税额；津贴；备抵；准备金
0Jrk(k! allowance for debts 债项的免税额
TB\CSXb allowance for depreciation by wear and tear 耗损折旧免税额
.X9^ A,9 allowance for funeral expenses 殡殓费的免税额
F9" K allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Qf i5fp=f allowance for repairs and outgoings 修葺及支出方面的免税额
^4:= b allowance to debtor 给债务人的津贴
|v& &%>A2 alteration of capital 资本更改
HN! l-z alternate trustee 候补受托人
s+11) ~ amalgamation 合并
}, H,ky ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]]4E)j 8 ambit of charges 征税范围；收费范围
B~IOM amended valuation 经修订的估值
wv$=0 z F American Commodities Exchange 美国商品交易所
%;S5_K, American Express Bank Limited 美国运通银行
gg9W7%t/ American Stock Exchange 美国证券交易所
}sZ]S E amortization 摊销
l=yO]a\QZ amount due from banks 存放银行同业的款项
A(B2XBS!? amount due from banks abroad 存放海外银行同业的款项
as8<c4:v amount due from holding companies 控股公司欠款
2},}R'aR amount due from local banks 存放本港银行同业的款项
H#D=vx ' amount due to banks 银行同业的存款
I{ $|Ed1 amount due to banks abroad 海外银行同业的存款
_ U\vHa$# amount due to holding companies 控股公司存款
bH&H\ Mx_k amount due to local banks 本港银行同业的存款
6SwHl_2% amount due to outport banks 外埠银行同业的存款
zob-z==' amount for note issue 发行纸币的款额
l bY>R@5 amount of bond 担保契据的款额
V SxLBwXf amount of consideration 代价款额
.:0 nK
bW amount of contribution 供款数额
6Jm4?ex amount of indebtedness 负债款额
A`KTm ( amount of principal of the loan 贷款本金额
y? g7sLDc amount of rates chargeable 应征差饷数额
li[g =A,
amount of share capital 股本额
aw`mB,5U amount of sums assured 承保款额
]!QeJ 'BLM amount of variation 变动幅度
O-k(5Zb amount of vote 拨款数额
%r sW:nl amount payable 应付款额
uIu0"pv`x amount receivable 应收款额
@`{UiTN X` Amsterdam Stock Exchange 阿姆斯特丹证券交易所
> jcNo3S analysis 分析
=uH`Ek Y : ancillary risk 附属风险
x]:mc%4-Z annual account 周年帐目；周年帐目报表；年度决算；年结
dNR4h annual accounting date 年结日期
G2rvi=8= annual allowance 每年免税额；年积金；年度津贴；年津
[T|~K h%# annual balance 年度余额
PHoW|K_e annual disposable income 每年可动用收入
J_,y?}.e3 annual estimates 周年预算
8K qv)FjB
annual fee 年费
Vy biuP annual general meeting 周年大会
& 3gni4@@ annual growth rate 年增率；每年增长率
83h6>D b annual long-term supplement 长期个案每年补助金
I4$a#; annual pensionable emolument 可供计算退休金的年薪
)}R0'QGd annual report 年报
2Y,s58F Annual Report on the Consumer Price Index 《消费物价指数年报》
g7F>o76M annual return 周年报表；周年申报表；每年报税表格
w-1CA{"i7 Annual Return Rules 《周年报表规则》
i^8Zp;O"f annual review of consumer prices 每年消费物价回顾
c{[d@jt O annual roll-forward basis 逐年延展方式
iL(E`_I< annual salary 年薪
e&:fzO<~I annual statement 年度报表；年度决算表
+XQ6KG& Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
#f[yp=uI: annuitant 年金受益人
QS!b]a3 annuity 年金
yF*JzE 7, annuity contract 年金合约
Z7(hW,60 annuity on human life 人寿年金
g+f{I'j antecedent debt 先前的债项
FKaY w ante-dated cheque 倒填日期支票
]}9E Bf anticipated expenditure 预期开支
iU &V}p anticipated net profit 预期纯利
:%B o)0a9 anticipated revenue 预期收入
X(8 ] 9 anti-inflation measure 反通货膨胀措施
2/GH5b ( anti-inflationary stance 反通货膨胀立场
4CDmq[AVS[ apparent deficit 表面赤字
Qr/?tMALc apparent financial solvency 表面偿债能力
0Y\u,\GrxW apparent partner 表面合伙人
.w0? application for personal assessment 个人入息课税申请书
=U:iR application of fund 资金应用
# xO`k1W. application to release as liquidator and to destruct the books of accounts and documents
}MoCUN)I 申请免除清盘人职务及毁灭帐簿与文件
E\ QSU88^ appointed actuary 委任精算师
HLS^Ga,( appointed auditor 委任核数师；委任审计师
!nu#r$K( appointed trustee 委任的受托人
' _N > appointer 委任人
)/BKN` , apportioned pro rata 按比例分摊
i 'a M#4V apportionment 分配；分摊
9J<KR #M Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4X^0 :.bT& apportionment formula 分摊方程式
NY_Oo!)3 apportionment of estate duty 遗产税的分摊
{r Gx*<e appraisal 估价；评估
xH92=t-w appreciable growth 可观增长
1 @/+ c appreciable impact 显着影响
0-=QQOART\ appreciable increase 可观增长
4kx#=MLt appreciation 增值；升值
1j}o. 0\ appreciation against other currencies 相对其他货币升值
(A1 ! )c appreciation of the exchange value of Hong Kong dollar 港元汇值上升
}ts?ZR^V, appreciation tax 增值税
7UMsKE- appropriation 拨款；拨用；拨付
e Q0bx& appropriation account 拨款帐目
?L_#A dK Appropriation Bill 拨款法案
*FO']D appropriation-in-aid system 补助拨款办法
&v LZ j approved assets 核准资产
`P'{HT approved basket stock 认可一篮子证券
?9AByg approved budget 核准预算
Y#uf 2>J approved charitable donation 认可慈善捐款
*rA! `e* approved charitable institution 认可慈善机构
sO6+L
#! approved currency 核准货币；认可货币
pnf3YuB approved estimates 核准预算
}=wSfr9 g approved estimates of expenditure 核准开支预算
n] &fod approved overseas insurer 核准海外保险人
:^l`m9 approved overseas trust company 核准海外信托公司
L -Z1Xs approved pooled investment fund 核准汇集投资基金
1y>P<[ approved provident fund scheme 认可公积金计划
?L|@{RS {| approved provision 核准拨款
7^S &g.A approved redeemable share 核准可赎回股份
H>M0G L approved regional stock 认可地区性证券
>b/Yg:t approved retirement scheme 认可退休金计划
ym-2 12wl approved subordinated loan 核准附属贷款
Hd4&"oeY arbitrage 套戥；套汇；套利
55hJRm3 arbitrageur 套戥者；套汇者
jLZ+HYyG9 arbitrary amount 临时款项
U,)+wZJ arrangement 措施；安排；协定
+W-sb 5) arrears 欠款
Q7i^VN arrears of pay 欠付薪酬
7pkc*@t arrears of revenue 逾期未收税款；逾期未收的帐项
n`CmbM@@ articles of association 组织章程；组织细则；组织章程细则
D`Fl*Wc4H Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
u U\UULH0 ascertainment of profit 确定利润
+-5CM0*& "Asia Clear" “亚洲结算系统”
bE0cW'6r Asia Commercial Bank Ltd. 亚洲商业银行有限公司
a}MOhM6T Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
>/S lk { Asian Development Fund [ADF] 亚洲发展基金
7 qu hp\ Asian dollar bond 亚洲美元债券
wN;o++6V Asian dollar market 亚洲美元市场
?"J 5~_U. Asian dollar rate 亚洲美元利率
?eeE [F Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Pf]L`haGN Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
6=FF*"-6E asked price 沽盘；喊价；索价；卖方报价
aY6]NpT assessable income 应评税入息
V[CS{Hy' assessable loss 应评税亏损
C}wmoYikV assessable profit 应评税利润
{DAwkJvb] assessable value 应评税值
8 DyE
assessed profit 估定利润
b5KX ` r assessed value 经评估价值
*pj&^W? assessment 评税；评定；估价；评税单
@eR>?.:& assessment number 评税编号；估价编号
GN(PH/fO9 assessment of additional tax 补加税评税
)R,*>-OPJL assessment of performance 业绩评估；实绩评价
H!HkXm" Assessor 评税主任
tXwnK[~x asset price bubbles 资产价格泡沫
4_)@Nq asset-backed securities 具资产保证的证券
jwGd*8
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Ws'3*HAce assets and liabilities 资产与负债
"c=\? assets betterment statement 资产递增表；资产改进表
!i0:1{. assets lending 实物放款；有抵押贷款
g5_]^[up w assets of the company passing on the death 死者去世时转移的公司资产
I9TOBn|6 assets pledged as security for liabilities 用作负债抵押的资产
`2 Z assets portfolio 资产投资组合
Q_]O[Kx assets price 资产价格
vA"yy"B+ V assets quality 资产质素
dfO84Z}
5 assets realization 资产变现
iw<+rh*C assets refinancing arrangement 资产再集资安排
J$@3,=L6V assets securitization 资产证券化
iwrS>Sm assets situated outside Hong Kong 在香港以外地方的资产
L/#^&*' B assets stripping 削减资产；拆卖资产
A03,X;S+ assets value 资产值
n`;=^^ B assignee 承让人
"m(HQ5e)* assignment 转让；转让书；转让契
H"].G^V\6 assignment of interest 权益转让
kznmA`#jn assignment of letters patent and trade mark 专利证书及商标转让
Tj@s \@hv assignment of property 物业转让；物业转让书
B!yAam#^ assignment right 转让权
>4b-NS/}0 assignor 转让人
V(w2k^7) F associate 有联系的人；有关连人士；相联者；合伙人；联系人
xLX:>64'o> Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
6E85mfFS associate member 附属会员
' !ZFK} associated body corporate 相联法人团体
HS>Z6|uLY associated company 相联公司；联属公司
^ 0c:ro associated corporation 相联法团
5 o'V} Association of Chartered Certified Accountants [ACCA] [United Kingdom]
cea%M3 公认会计师公会〔英国〕
8?J \ Association of Futures Exchange Brokers 香港期货经纪协会
yIO oVi\m Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
?3k;Yg/ association of underwriters 承保人组织
QzCu$ [ assumption of control 接管
ze{ assurance 担保；保险；转易；转易书
9g|o17 assurance of interest 权益的转易
tFO86 !ln at 19XX price 按一九ＸＸ年价格计算
ku&IVr% at a discount 按赔价计算；按贴水价格计算；打折扣
~;9B\fE` at a premium 按溢价计算；按升水价格计算
< Pg4> at call 通知付款；按通知
#'_i6 at constant market price 按固定市价计算
R=_
fk at constant price 按固定价格计算
R 6ca; at cost 按成本计算
o&-q.;MY at current market price 按当时市价计算；按现时市价计算
lL/|{A|-j at current price 按当时价格计算；按现时价格计算
P0Z1cN} at factor cost 按要素成本计算；按生产要素成本计算
[2WJ>2r}6 at money-of-the-day price 按付款当日价格计算
mtOCk 5E at or better 按指定或较佳价位〔买卖指令〕
E0o= at par 按面值计算；平价
z%<Z#5_N at sight 见票即付
&J,MJ{w6" at the close 按收市盘
2 <y!3OeN at the opening 按开市盘
]KBzuz% attestation 见证；见证条款
(ylpH `
at-the-money option 平价期权
R bM`"wrZ attorney 受权人；受托代表人
vdyLwBz: attornment 新拥有人承认书
d X^OV$ attributable profit 可归属利润
^`!5!| attributable share value 可归属股份价值
]*'V#; s Auckland Stock Exchange 奥克兰证券交易所
YQ :F Bj auction 拍卖
{|9x*I auctioneer 拍卖商
q$Gf9&Z O audit 审计；核数
MR} GxI Audit Commission 审计署
-NGY+1 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
i?.MD+f8 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〕
ou0(C ` audit review 帐目审查
+ vY8HQ|v Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
]X ,f audited account 审计帐目；经审计的帐目
{ =pRU_-^ audited annual account 经审计的周年帐目
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E(P1 audited balance sheet 经审计的资产负债表
xxpvVb)mF auditor 核数师；核数主任；审计师
%3M1zZY auditor's certificate 核数师证明书；审计师证明书
H.3+5 po auditor's report 核数师报告；审计师报告
A'^y+42jY Aussie bond 澳元债券
&!x!j ,nT austerity budget 紧缩预算
*fQ $ s Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
IV] s! Australia All Ordinaries Index 澳洲所有普通股票指数
no~hYy W2 Australian Dollar [AUD] 澳元
5|. _K(M Australian Options Market 澳大利亚期权市场
f5.rzrU Australian Securities Commission 澳洲证券事务监察委员会
60c cQ7= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
XT~!dq5 Australian Stock Exchange 澳大利亚证券交易所
@doo2qqIe] Austrian Schilling [ATS] 奥地利先令
<x e=G]v authentication 认证；鉴证
6nRXRO authority to purchase 委托购买证；委购书
j- e/nZR@ authorization 认可；核准；授权；授权书
|j3mI\ANF authorization by direction 指示授权
:FcYjw authorization by instruction 指令授权
|]kcgLqj authorization by warrant 令状授权
n&DRh. @ authorization of unit trust 单位信托的认可
v!{mpF authorized agent 指定代理人
?fr -5&, authorized capital 法定资本
@Fv"j9j-3G authorized clerk 出市员
=B-a]?lM authorized dealer 认可交易商
B U
|]4 authorized financial institution 认可财务机构
~<!b}Hv authorized fund 认可基金
5Arx"=c authorized fund house 获授权的基金公司；认可基金公司
\3a(8E m authorized institution 认可机构
'mx_]b^O authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
U{6i5;F#H authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
c((^l & authorized insurer 获授权保险人；获认可承保人
Vj(}'h-c\ authorized investment 特准投资项目
!*JE%t authorized person 获授权人
d}#G~O+y3v authorized representative 获授权代表
kq xX! authorized share capital 法定股本
4Y2l]8 6 automated quotation system 自动报价系统
4Qh\3UL~ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
-b'93_ZTu: 自动交易系统〔香港期货交易所有限公司〕
>U?HXu/TJr automatic adjustment mechanism 自动调整机制
Z\Qa6f! automatic adjustment system 自动调整系统
ky*- THS Automatic Clearing House 自动票据交换所
sz4)xJgF ( automatic exchange rates accumulation system 自动化汇率累集系统
b~uz\%' 3 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
5:c a6 H automatic teller machine [ATM] 自动柜员机
t
1gH9 autopay 自动转帐
\i%h/Ao available assets 可用资产
`3GC}u>} available fiscal reserve 现存财政储备
~`-z"zM:p available profit 可用利润
g|L" |Q Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
J}a 8N.S average 平均；平均数；海损
46^LPC"x average basic salary 平均基本薪金
DWT4D) C,U average consumer expenditure 平均消费开支；一般消费开支
OJ0Dw*K< average cost 平均成本
KFd !wZ @e average cost of land production 增辟土地平均成本
7[aSP5e>T average daily turnover 平均每日成交额
k=L(C^VP average daily wage rate 平均每日工资率
*tkbC2D average expenditure pattern 平均开支模式
'oNY4.[ average growth rate 平均增长率
rBG8.E36J average net fixed assets 固定资产平均净值
"uK`! { average of relatives 相对价格平均数
z@5t7e)!R average price 平均价格
(9R;a np average propensity to consume 平均消费倾向；一般消费倾向
~{MmUp rS average propensity to save 平均储蓄倾向；一般储蓄倾向
u7R:7$ H average rate 平均率
l{OU \ average revenue 平均收入；平均收益
Hp`Mp )1s average stock 平均库存；平均存货
9;,_Q q average yearly rent 平均年租
E5@ U~|V[ avoidance of double taxation 避免双重课税
g_{hB5N](7 avoidance of tax 避税
