A:
.GIygU_ A share Ａ股；甲类股份
CRu {Ie5B abatement of tax 减税；减扣免税额
(= W u5H ABN AMRO Bank N.V. 荷兰银行
=,Z5F`d4 above-the-line expenditure 线上项目支出；经常预算支出
H Em XB= above-the-line receipt 线上项目收入；经常预算收入
Wcki=ac\v! ABSA Asia Limited 南非联合亚洲有限公司
Ys8D|HI k absolute change 绝对数值变更
; :'A Bfs absolute expenditure 实际开支
j9&x# U absolute guideline figure 绝对准则数字
a"phwCc"% absolute interest 绝对权益
0](V@F"~ absolute order of discharge 绝对破产解除令
3z
-= "_p absolute profit margin 绝对利润幅度
t!o=-k absolute value 实值；绝对值
K9) |b`E= absolutely vested interest 绝对既得权益
.7> g8 absorbed cost 已吸收成本；已分摊成本
b Zu2.?{ absorption 吸收；分摊；合并
tkW 7wP; absorption rate 吸收率；摊配率；分摊率
=1 zRm >m ACB Finance Limited 亚洲商业财务有限公司
|l:,EA_v| acceptable form of reciprocity 合理的互惠条件
fHXz{,?/w acceptable rate 适当利率；适当汇率
p%IVWeZnx acceptance agreement 承兑协议
9b)'vr*Hy7 acceptance for honour 参加承兑
yZ,S$tSR acceptor 承兑人；接受人；受票人
{VKP&{~O acceptor for honour 参加承兑人
ksF4m_E>YB accident insurance 意外保险
rAS2 qt Accident Insurance Association of Hong Kong 香港意外保险公会
Tfw5i,{ accident insurance scheme 意外保险计划
cQ(,M accident year basis 意外年度基准
.cB>ab& accommodation 通融；贷款
5EL&?\e accommodation bill 通融票据；空头票据
Dw.Pv)'$ accommodation party 汇票代发人
\!wo<UX% account balance 帐户余额；帐户结余
i w I} account book 帐簿
3W}qNY;J account collected in advance 预收款项
BKQwF *<V account current book 往来帐簿
lhB;jE account of after-acquired property 事后取得的财产报告
+ De-U. account of defaulter 拖欠帐目
1l\. >H\ E account payable 应付帐款
TmEh$M account payee only [A/C payee only] 只可转帐；存入收款人帐户
7 x.]
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UD_8#DO{m1 account receivable report 应收帐款报表
dm"|\ 7 account statement 结单；帐单；会计财务报表
2tZ\/6G< account title 帐户名称；会计科目
[S?`OF12 accountant's report 会计师报告
Og?P5&C"9D Accountant's Report Rules 会计师报告规则
0r]-Ltvl?} accounting and auditing procedure 会计与审计程序；会计与核数程序
s"(F({J Accounting Arrangements 《会计安排》
D'Uv7Mis accounting basis 会计基础
| v:fP;zc accounting by Official Receiver 破产管理署署长呈交的帐目
4Q~++PKBe Accounting Circular 《会计通告》
[>|6qY$D accounting class 会计类别
Zz! yv(e)H accounting date 记帐日期；会计结算日期
spTIhZ accounting for money 款项核算
6&,9=(:J&R Accounting Officer 会计主任
~>rn q7j accounting period 会计报告期；会计期
A{)p#K8 accounting policy 会计政策；会计方针
RU\MT'E>( accounting practice 会计惯例
? J6\?ct4 accounting principle 会计准则
Qk].^'\ accounting record 会计记录
rDC=rG accounting report 会计报告
>g2Z t;*@w Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Q'0:k{G
Accounting Society of China 中国会计学会
oPrK {flm accounting statement 会计报表
LT]YYn($ accounting system 会计制度；会计系统
IQ5'4zQg= accounting transaction 会计事项；帐务交易
r_pZK(G % accounting treatment 会计处理
)V9 wU1. accounting year 会计年度
nS]Ih 0( K accretion 增值；添加
o^+g2; Ro accrual 应计项目；应累算数目
bH.f4-.u>) accrual basis 应计制；权责发生制
fn Pej?f: accrual basis accounting 应计制会计；权责发生制会计
5wb R}`8 accrue 应累算；应计
q=;U(,Y accrued benefit 应累算利益
`]5 t'Ps accrued charges 应计费用
7kmd.< accrued cumulative preference share dividend 应累算的累积优先股股息
T 5>'q;jM accrued expenses 应累算费用
sDjbvC0 accrued interest payable 应付利息；应计未付利息
n(j5dN> ] accrued interest receivable 应收利息；应计未收利息
\6vr)1~N> accrued right 累算权益
-8z@FLUK- accruing profit 应累算的利润
W. ?EjEx accumulated fiscal reserve 累积财政储备
pW-aX)\DR accumulated profit 累积利润；滚存溢利
vd0uI#g%# accumulated reserve 累积储备
6<{Sb E|G{ accumulation of surplus income 累积收益盈余
4td9=dNA+l acquired assets 既得资产
~U1M -<IX acquisition 收购；购置；取得
i(0%cNP7 acquisition cost 购置成本
7a4h7/ acquisition expenses 购置费用
sg4T X?I acquisition of 100% interest 收购全部股权
$8fJ DN acquisition of control 取得控制权
~-#8j3 J ; acquisition of fixed assets 购置固定资产
BZk0B ? acquisition of shell “买壳”
8W x7%@^O acquisition price 收购价
!%>(O@~"| act of God 天灾
%!OA/7XbG acting partner 执事合伙人
$q0i=l&$& active market 买卖活跃的市场；交投畅旺的市场；旺市
P5`BrY,hZ active partner 积极参与的合伙人
b.QL\$ a
& active trading 交投活跃
<O4W!UVg actual circulation 实际流通
Dj'+,{7,u actual cost 实际成本
@H8C U!J
actual expenditure 实际开支；实际支出
cR!Mn$m actual income 实际入息；实际收入；实际收益
%D E_kwL actual market 现货市场
!5K5;M_Ih" actual price 现货价；实际价格
YkI_i ( actual profit 实际利润
hd#MV!ti actual quotation 实盘；实际价位；实际报价
U2*kuP+n actual year basis 按实际年度计算
)CG,Udu actuals 实货
W"\O+ actuarial investigation 精算调查
8GT4U5c
; actuarial principle 精算原则
PPj%.i) actuarial report 精算师报告
Y9y'`}+ Actuarial Society of Hong Kong 香港精算学会
<MgC7S2I actuarial valuation 精算师估值
Lmj GU[L,@ actuary 精算师
$mut v=IO ad referendum agreement 暂定协议；有待覆核的协定
U_@Dn[/: ad valorem duty 从价税；按值征税
7o$S6Y;c4 ad valorem duty system 从价税制
rWN%Tai- ad valorem fee 从价费
}PxP J$o ad valorem tariff 从价关税
HD;l1W) additional allowance 额外免税额
%VwkYAgA additional amount for unexpired risk 未过期风险的额外款额
6 :AZZF1 additional assessable profit 补加应评税利润
O.$OLK;v additional assessment 补加评税
y1kI^B additional commitment 额外承担
j&Y{
CFuZ additional commitment vote 额外承担拨款
b^WF
R additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
kB]*2o9-3 additional dependent parent allowance 供养父母额外免税额
b*<Fi# x1= additional provision 额外拨款
Aw=GvCo< additional stamp duty 附加印花税
6}?5Oy_XF2 additional tax 补加税罚款；补加税款
P/T`q:<H Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ETrL3W < adjudged bankrupt 被裁定破产
GUUd(xS { adjudicated bankrupt 裁定破产人
N`NW*~ adjudication fee 裁定费；评定印花税额手续费；评估契据费
v6O5n(5,, adjudication of bankruptcy 裁定破产；宣告破产
'rSJ9Mw"x adjudication of insolvency 裁定无力偿还债务
[k
adjusted actual 经调整的实数；调整后的实数
h:{^&d
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e6_` adjusted figure 经调整的数字；调整后的数额
]s}9-!{O
adjusted liabilities 经调整的负债；调整后的负债
K'S \$ adjusted loss 经调整的亏损；调整后的亏损
r<EwtO+x 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
:djbZ>< adjusted profit 经调整的利润；调整后的利润
:;N2hnHoG adjusted surplus 经调整的盈余额；调整后的盈余额
V7$-4%NL adjusted value 经调整的价值；调整后的价值
c!J |vRA5 adjustment 调整；修订；理算〔保险〕
-Rj3cx adjustment centre 调剂中心
F tay8m@f adjustment lag 调整过程的时间差距；调整时差
koy0A/\% adjustment mechanism 调整机制
cD]#6PFA adjustment of loss 亏损调整
Z2&7H Tz adjustment process 调整过程；调整程序
Ed>n/)Sm adjustment range 调整幅度
|!uC [= administered exchange rate 受管制汇率
:\"g}AX Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5 IFc" administration expenses 行政费用
y{J7^o(_~ administration fee 手续费；行政费
IZ9*
'0Z administration in bankruptcy 破产管理
jYnP)xX; administration order 遗产管理令
V( 3rTDg administrator 管理人；遗产管理人
#hh7fE'9 administrator of the estate 遗产管理人
& hv@ & admission of debt 债项承认书
%QFeQ(b/( admission of proof 接纳债权证明
# #/ l advance 放贷款项；垫付款项；预支款项；预付款项
SI:Iv :> advance account 暂支帐目；预付款帐户
x)-n[Fu advance compensation 预付补偿金
8QN/D\uq advance from shareholder 股东垫款
i?|b:lcV advance pending reimbursement 预支以待日后付还
G'WbXX advanced economy 先进经济体系
m";?B1%x advancement 预付；预付财产
'Jl3%axR advances warrant 垫款令
C &&33L advancing 贷出
/[UuHU5*R adverse balance 逆差
#gRtCoew adverse exchange 逆汇
.MW/XnCYs4 advertisement addressed to shareholders 在报章刊登的致股东通告
s|-g) advice for collection 托收通知书
GW!%DT advice of drawing 提款通知书；汇票通知书
&ej |DM6 advice of payment 付款通知
884 -\M"h Advisory Committee [Securities and Futures Commission]
ms/Q - 谘询委员会〔证券及期货事务监察委员会〕
%^(} fu Advisory Committee on Diversification 经济多元化谘询委员会
Ls{]ohP affidavit 誓章；遗产申报誓章
y.?Q affidavit of no receipt 述明无收款的誓章
JVh/<A affiliate 联号；联营公司；附属公司
d?>pcT)G_ affiliated company 附属公司；联号；联营公司
!sav~dB) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
?D=t:= affordability 负担能力
r l XMrn African Development Bank [AfDB] 非洲开发银行
xqzB= 0 after-acquired property 事后取得的财产
MFs W after-hours dealing 市后交易
% e1`wMa after-tax profit 税后盈利；税后利润；税后溢利
SO QR(UT agency agreement 代理协议
;N!W|G agency expenses 代理机构的开支
ki9vJ< agency fee 代理费
N A9ss Agency Law 《代理法》
J|N>}di agent 代理人；承销人
HOlMj!. agent of company 公司代理人
4nGr?%> agent's fee 代理人费；经纪费
zH1ChgF=} aggregate 总计；总数；总体数字
sH\ h{^ aggregate amount 总款额；总额
<(B: "wI aggregate assets and liabilities 总体资产与负债
f%c- aggregate at constant price 按固定价格计算的总体数字
"Sd2VSLg aggregate demand 总需求
4Q^i"jT aggregate gross position 总持仓量
<77v8=as5 aggregate limit 总限额
,=y8[( h aggregate of salaries tax 合计薪俸税
UjH+BC+9`b aggregate performance 总体表现；总体业绩
}7Y @u@R aggregate supply 总体供应
Df= zrs[" aggregate surplus 总盈余
A3zO&4f
] aggregate total 整体总额
`sJv? aggregate value 总值；合计价值
n^k Uu2g| aggregated basis 合计基准
W 0 KS LxM aggregated net chargeable income 合计应课税入息实额
bb"x^DtT aggregation 合并计算；合计；总和
,[)f-FmcU aggregation of incomes of husband and wife 夫妇入息合并计算
zq4)Uab* aggregation of property 财产的总和
znu [i&\= agio 差价；贴水
i `" L?3T 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》
yMBFw:/o Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
W kK.ON^ 《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》
% !p/r` Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
z)&GF$* 《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》
R4[dh.lf Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
#GA6vJ4^s 《香港政府和大韩民国政府关于相互促进和保护投资协定》
H"%SzU agreement for a settlement 授产协议
XOd agreement for assignment 转让协议
~{BR~\ D agreement for sale 售卖协议；买卖协议
]|)M /U * agreement for sale and purchase 买卖协议
& *!) d" agreement for the payment of interest 支付利息协议
5=9gH agreement for the repayment of money 还款协议
vm`\0VGSW agreement of reinsurance 再保险协议
E>w| i Agricultural Bank of China 中国农业银行
eVuju r$P air passenger departure tax 飞机乘客离境税
t7b\ #o Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
a OTrng airport tax 机场税
$Qq5Fx9kU alcohol duty 酒精税
\C;F5AO alienation 让与；让渡；转让
-'Y @yIb alimony 生活费；赡养费
e*jfxQ=qG All Ordinaries Index [AOI] 所有普通股指数
^%2S,3*0 all risks 全险；综合险
L+ d4&x All Sales Record for Stock Market 《股票市场成交报告》
Y<9Lqc.i Allied Capital Resources Limited 新联财务有限公司
4z^5|$?_ta all-items index [Consumer Price Index] 总指数〔消费物价指数〕
xgv&M:%D- allocation letter 拨款信件
Gt5'-Hyo allocation of fund 分配款项；预留款项
}[8Nr+y allocation of profit 利润分配；溢利分配
vV 7L
:> allocation warrant 拨款令
3M<T}> allotment 分配；配股
t/0h)mL} allotment notice 股份配售通知；配股通知
i 79;;9M allotment of shares 股份分配
8WL*Pr 1I allowable 可获宽免；免税的
o9L$ B allowable business loss 可扣除的营业亏损
u4;#~## allowable expenses 可扣税的支出
?ZlN$h^ allowance 免税额；津贴；备抵；准备金
0FEn& \2< allowance for debts 债项的免税额
hNGD `"U allowance for depreciation by wear and tear 耗损折旧免税额
;mLbgiqQ J allowance for funeral expenses 殡殓费的免税额
+5IC-=ZB allowance for inflation 为通货膨胀而预留的款项；通胀准备金
_!C'oG6s? allowance for repairs and outgoings 修葺及支出方面的免税额
Zlf)
dDn allowance to debtor 给债务人的津贴
LFV',1+ alteration of capital 资本更改
%<Te&6NU' alternate trustee 候补受托人
QX&1BKqWn amalgamation 合并
A q "<#: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
30nR2mB
Kt ambit of charges 征税范围；收费范围
wf=M|
#}_ amended valuation 经修订的估值
3rQ;}<*M American Commodities Exchange 美国商品交易所
g7nqe~`{ American Express Bank Limited 美国运通银行
6qzy eli American Stock Exchange 美国证券交易所
6I,4 6 XZ- amortization 摊销
iH[ .u{h amount due from banks 存放银行同业的款项
#ZvDf5A amount due from banks abroad 存放海外银行同业的款项
T *8rR" amount due from holding companies 控股公司欠款
Uv"O'Z amount due from local banks 存放本港银行同业的款项
@8xa"Dc amount due to banks 银行同业的存款
XZ!^kftyW amount due to banks abroad 海外银行同业的存款
,zU7U L^I amount due to holding companies 控股公司存款
WnZn$N. amount due to local banks 本港银行同业的存款
:OvTZ ?\ amount due to outport banks 外埠银行同业的存款
;L.RfP"5< amount for note issue 发行纸币的款额
!w -`:d? amount of bond 担保契据的款额
YR}
P ; amount of consideration 代价款额
@&Lt IN# amount of contribution 供款数额
%44Z7 amount of indebtedness 负债款额
WjsE#9D!of amount of principal of the loan 贷款本金额
A~7q=- amount of rates chargeable 应征差饷数额
0-a[[hL? amount of share capital 股本额
3a\.s9A " amount of sums assured 承保款额
z Qhc
V amount of variation 变动幅度
h`:f amount of vote 拨款数额
I&Y 9 amount payable 应付款额
_/
U er } amount receivable 应收款额
[j^c&}0 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
_
BUD~'Q5 analysis 分析
qD/X% `>Q ancillary risk 附属风险
.B|a.-oA4 annual account 周年帐目；周年帐目报表；年度决算；年结
M<"H1> q@ annual accounting date 年结日期
SF2< annual allowance 每年免税额；年积金；年度津贴；年津
=ijVT_|u0 annual balance 年度余额
)RE~=*?d annual disposable income 每年可动用收入
o(_~
s t< annual estimates 周年预算
zP$Ef7bB annual fee 年费
,Xt!dT- annual general meeting 周年大会
zBd)E21H annual growth rate 年增率；每年增长率
_onEXrM annual long-term supplement 长期个案每年补助金
]t|- annual pensionable emolument 可供计算退休金的年薪
xIh,UW# annual report 年报
KJ&~z? X Annual Report on the Consumer Price Index 《消费物价指数年报》
rAZsVnk? annual return 周年报表；周年申报表；每年报税表格
cw)'vAE Annual Return Rules 《周年报表规则》
= $t annual review of consumer prices 每年消费物价回顾
:i>/aRNh1 annual roll-forward basis 逐年延展方式
t<QSp6n"" annual salary 年薪
G8E=E<Yg~ annual statement 年度报表；年度决算表
r=o\!sh[ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
gcNpA?mC|u annuitant 年金受益人
>'GQB annuity 年金
7w]NG` 7 annuity contract 年金合约
-w#Hy>E annuity on human life 人寿年金
?c!W*`yP antecedent debt 先前的债项
ttaY tV]] ante-dated cheque 倒填日期支票
oykqCN anticipated expenditure 预期开支
37 M?m$BL anticipated net profit 预期纯利
jJfV_#'N' anticipated revenue 预期收入
hi(u L>\ anti-inflation measure 反通货膨胀措施
+,BJ4``*k anti-inflationary stance 反通货膨胀立场
n-Q pg apparent deficit 表面赤字
5QoU&Hv apparent financial solvency 表面偿债能力
4$=ATa;x- apparent partner 表面合伙人
bBC!fh!L" application for personal assessment 个人入息课税申请书
c6 tB9b application of fund 资金应用
|f.R]+ cH application to release as liquidator and to destruct the books of accounts and documents
}*ZO D1j 申请免除清盘人职务及毁灭帐簿与文件
,{ _;q: appointed actuary 委任精算师
-P5M (Rt appointed auditor 委任核数师；委任审计师
O% n =n3 appointed trustee 委任的受托人
cA8"Ft{P) appointer 委任人
H LnizE apportioned pro rata 按比例分摊
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<x apportionment 分配；分摊
lx!9KQAM* Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
c[xH: $G?Y apportionment formula 分摊方程式
Ao/KB_4f*Q apportionment of estate duty 遗产税的分摊
aAX(M=3 appraisal 估价；评估
EhBYmc" & appreciable growth 可观增长
d^Jf(NE0Yo appreciable impact 显着影响
Xw2tCRzD appreciable increase 可观增长
,n &e,I appreciation 增值；升值
`?PpzDV7Y appreciation against other currencies 相对其他货币升值
qAF.i^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
9J!@,Zsh appreciation tax 增值税
5U3 b&0 appropriation 拨款；拨用；拨付
QNz x(IV@ appropriation account 拨款帐目
- #ta/*TT: Appropriation Bill 拨款法案
8eVQnp* appropriation-in-aid system 补助拨款办法
HSR^R approved assets 核准资产
cI Byv I- approved basket stock 认可一篮子证券
l$s8O0-'T approved budget 核准预算
F/qx2E$*wo approved charitable donation 认可慈善捐款
z'FJx2 approved charitable institution 认可慈善机构
Ap fs&{Uy
approved currency 核准货币；认可货币
Qs^ Rh F\d approved estimates 核准预算
<hO|:LX approved estimates of expenditure 核准开支预算
@4Ox$M approved overseas insurer 核准海外保险人
32N *E, approved overseas trust company 核准海外信托公司
J:q:g*Wi approved pooled investment fund 核准汇集投资基金
mP?~#RZ approved provident fund scheme 认可公积金计划
o|v_+<zD! approved provision 核准拨款
8@f=GJf approved redeemable share 核准可赎回股份
e {dYLQd approved regional stock 认可地区性证券
)|` # BC approved retirement scheme 认可退休金计划
d&'}~C`~k approved subordinated loan 核准附属贷款
#<\A[Po arbitrage 套戥；套汇；套利
Cy~Pfty arbitrageur 套戥者；套汇者
3]X~bQAw arbitrary amount 临时款项
?oc#$fcQ~ arrangement 措施；安排；协定
YlY3C arrears 欠款
kh'R /Dt arrears of pay 欠付薪酬
ua^gG3n0 arrears of revenue 逾期未收税款；逾期未收的帐项
. >{.!a articles of association 组织章程；组织细则；组织章程细则
7Qc
4O z:t Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
B-<H8[GkG1 ascertainment of profit 确定利润
`XJU $ c "Asia Clear" “亚洲结算系统”
jd&kak Asia Commercial Bank Ltd. 亚洲商业银行有限公司
MMI7FlfY Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
3%JPJuNVw Asian Development Fund [ADF] 亚洲发展基金
^,$>z*WQ. Asian dollar bond 亚洲美元债券
7|"gMw/ Asian dollar market 亚洲美元市场
wV9[Jl\Z Asian dollar rate 亚洲美元利率
Hz&.]yts2J Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
2JV,A Zf Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
6S~l gH: asked price 沽盘；喊价；索价；卖方报价
U# jbii6e assessable income 应评税入息
UqP %S$9 assessable loss 应评税亏损
% e@Jc 3 assessable profit 应评税利润
!/6`< eQ
` assessable value 应评税值
jNIZ!/K assessed profit 估定利润
tyH*epa nw assessed value 经评估价值
{=Y.Z1E: assessment 评税；评定；估价；评税单
Ny.s
u?E assessment number 评税编号；估价编号
F`3J=AJOJ assessment of additional tax 补加税评税
L0Fhjbc assessment of performance 业绩评估；实绩评价
(oYM}#Q Assessor 评税主任
V=@M!;'< asset price bubbles 资产价格泡沫
:d7tzYT ^ asset-backed securities 具资产保证的证券
M] +FTz assets accretion 资产增值
Ier0F7]I assets and liabilities 资产与负债
DKjkO5R\ assets betterment statement 资产递增表；资产改进表
\ > @'wl assets lending 实物放款；有抵押贷款
Z?vbe}pUM assets of the company passing on the death 死者去世时转移的公司资产
U(.3[x assets pledged as security for liabilities 用作负债抵押的资产
0 ;b%@_E assets portfolio 资产投资组合
J(\]3 9y assets price 资产价格
m|RA@sY%` assets quality 资产质素
p.gaw16}> assets realization 资产变现
gX}(6RP_! assets refinancing arrangement 资产再集资安排
Y+k)d^6r assets securitization 资产证券化
&wlSOC')j assets situated outside Hong Kong 在香港以外地方的资产
P(1 bd"Q assets stripping 削减资产；拆卖资产
pMB~Lt9 assets value 资产值
5df~] -=0Y assignee 承让人
{~"&$DY2 assignment 转让；转让书；转让契
7h4"5GlO0 assignment of interest 权益转让
kT!Y~c assignment of letters patent and trade mark 专利证书及商标转让
eQ}o;vJN assignment of property 物业转让；物业转让书
Btmv{'T_y@ assignment right 转让权
W6&s_ ( assignor 转让人
DL ^}?Ve associate 有联系的人；有关连人士；相联者；合伙人；联系人
6o_t;cpT Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
TZT1nj"n associate member 附属会员
_pX y}D associated body corporate 相联法人团体
Z|FWQ8gZ4m associated company 相联公司；联属公司
8TK&i , associated corporation 相联法团
u |h T1l Association of Chartered Certified Accountants [ACCA] [United Kingdom]
^_5Nh^ 公认会计师公会〔英国〕
.,C8ASfh Association of Futures Exchange Brokers 香港期货经纪协会
}}";)}C` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
PKT/U^2X] association of underwriters 承保人组织
(W7c Q> assumption of control 接管
A.!V*1h{ assurance 担保；保险；转易；转易书
![wV}. } assurance of interest 权益的转易
7>g^OE f at 19XX price 按一九ＸＸ年价格计算
PD$g W`V at a discount 按赔价计算；按贴水价格计算；打折扣
PXZ Z PW/ at a premium 按溢价计算；按升水价格计算
d$uh .?F5 at call 通知付款；按通知
d v+)U9at at constant market price 按固定市价计算
o; +J 3\ at constant price 按固定价格计算
MLL4nkO,` at cost 按成本计算
A=7
[^I2 at current market price 按当时市价计算；按现时市价计算
%|l^oC+E at current price 按当时价格计算；按现时价格计算
7Ca+Pe}/n, at factor cost 按要素成本计算；按生产要素成本计算
*}Al0\q0M at money-of-the-day price 按付款当日价格计算
g4 BEo' at or better 按指定或较佳价位〔买卖指令〕
AwhXCq|k at par 按面值计算；平价
`7|\Gqy at sight 见票即付
'V reO52 at the close 按收市盘
H!y%Fa Ti at the opening 按开市盘
zCd QI attestation 见证；见证条款
x"@Y[ at-the-money option 平价期权
1D42+cy attorney 受权人；受托代表人
s2*^ P G attornment 新拥有人承认书
&ACM:&Ob attributable profit 可归属利润
N 798(" attributable share value 可归属股份价值
[@U2a$k+d Auckland Stock Exchange 奥克兰证券交易所
P"`OuN auction 拍卖
]j.??'+rg auctioneer 拍卖商
\0'7p -T6 audit 审计；核数
zV(F9}^ Audit Commission 审计署
=?U"#a Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
':k j\$U 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〕
X\?e=rUfn audit review 帐目审查
;?/v}$P a Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Ou~|Q&f' audited account 审计帐目；经审计的帐目
qB`zyd8yu audited annual account 经审计的周年帐目
; ><9R@0 audited balance sheet 经审计的资产负债表
6Q&R,"!$p auditor 核数师；核数主任；审计师
U*G9 fpVy auditor's certificate 核数师证明书；审计师证明书
[vuq H:Ln auditor's report 核数师报告；审计师报告
K)|#FRPM u Aussie bond 澳元债券
6{r H|Z austerity budget 紧缩预算
$ ?^#G8 J Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
?@"B:#l Australia All Ordinaries Index 澳洲所有普通股票指数
#GBe=tm\K Australian Dollar [AUD] 澳元
8~QEJW$ Australian Options Market 澳大利亚期权市场
#P,m Z}G\ Australian Securities Commission 澳洲证券事务监察委员会
*R17 KMS Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2QUZAV\ Y Australian Stock Exchange 澳大利亚证券交易所
[KIK}: Austrian Schilling [ATS] 奥地利先令
-G<$wh9~3 authentication 认证；鉴证
l4oI5)w authority to purchase 委托购买证；委购书
@\,WJmW authorization 认可；核准；授权；授权书
V j\1 HQ authorization by direction 指示授权
.6 Swc? authorization by instruction 指令授权
&8R %W"<K authorization by warrant 令状授权
g{&a|NU^ authorization of unit trust 单位信托的认可
H\tz"<*`` authorized agent 指定代理人
B_w;2ZuA authorized capital 法定资本
m^d Kww authorized clerk 出市员
gn&jNuGg authorized dealer 认可交易商
w ( kN0HD authorized financial institution 认可财务机构
;m{*iKL6{ authorized fund 认可基金
9W ng(ef6G authorized fund house 获授权的基金公司；认可基金公司
Q ^ %+r"h authorized institution 认可机构
@ \ip?= authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
U[\aj;g) authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
YKwej@9 , authorized insurer 获授权保险人；获认可承保人
<r
(Y:2 authorized investment 特准投资项目
S$q:hXZ#e authorized person 获授权人
g>h5NrD N authorized representative 获授权代表
jHPJk8 @y
authorized share capital 法定股本
#/'5N|? automated quotation system 自动报价系统
)Yvf9d l Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
$ig%YB 自动交易系统〔香港期货交易所有限公司〕
7dl]f#uZU automatic adjustment mechanism 自动调整机制
JV|GE n\@N automatic adjustment system 自动调整系统
C<CE!|sfr Automatic Clearing House 自动票据交换所
k $nQ Y automatic exchange rates accumulation system 自动化汇率累集系统
RsJj*REO Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
j[ !'l,I automatic teller machine [ATM] 自动柜员机
"|{O%X autopay 自动转帐
pqPhtWi%PJ available assets 可用资产
xX l^\?HC available fiscal reserve 现存财政储备
CybHr#LBc available profit 可用利润
K9co_n_L Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
gTRm average 平均；平均数；海损
5?),6o); average basic salary 平均基本薪金
yW.s?3X average consumer expenditure 平均消费开支；一般消费开支
T" Ph@I< average cost 平均成本
w=Xil average cost of land production 增辟土地平均成本
nA%H`/O { average daily turnover 平均每日成交额
Q7O8']~n average daily wage rate 平均每日工资率
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average expenditure pattern 平均开支模式
GH2D5HVN average growth rate 平均增长率
a i% fj* average net fixed assets 固定资产平均净值
7MreBs(M average of relatives 相对价格平均数
v KppXm1 average price 平均价格
1_ uq46 average propensity to consume 平均消费倾向；一般消费倾向
:. B};;N average propensity to save 平均储蓄倾向；一般储蓄倾向
]qCAog average rate 平均率
+D|y))fE average revenue 平均收入；平均收益
uGl +"/uDu average stock 平均库存；平均存货
yu~~"Rq) average yearly rent 平均年租
W!g'*L /#L avoidance of double taxation 避免双重课税
B g LK} p^ avoidance of tax 避税
