A:
? ][/hL@[ A share Ａ股；甲类股份
,SdxIhL abatement of tax 减税；减扣免税额
z,dF Dl$ ABN AMRO Bank N.V. 荷兰银行
Z RwN #?x above-the-line expenditure 线上项目支出；经常预算支出
k+i0@G 'C( above-the-line receipt 线上项目收入；经常预算收入
KC9VQeSc ABSA Asia Limited 南非联合亚洲有限公司
mrG#ox4$ absolute change 绝对数值变更
]0(ZlpT absolute expenditure 实际开支
wpQp1){%Q absolute guideline figure 绝对准则数字
?=_w5D.3J absolute interest 绝对权益
kDR xu!/ absolute order of discharge 绝对破产解除令
@_c&lToj_ absolute profit margin 绝对利润幅度
g.;2N 9 absolute value 实值；绝对值
&F[N$6:v absolutely vested interest 绝对既得权益
N(J#<;!yb absorbed cost 已吸收成本；已分摊成本
'?NMQ absorption 吸收；分摊；合并
, .=7{y~ absorption rate 吸收率；摊配率；分摊率
2p 7;v7)y ACB Finance Limited 亚洲商业财务有限公司
f` - vnh^+ acceptable form of reciprocity 合理的互惠条件
e iH&<AH acceptable rate 适当利率；适当汇率
' < >Q20 acceptance agreement 承兑协议
I'n}6D.M acceptance for honour 参加承兑
Ag(J SVY acceptor 承兑人；接受人；受票人
\7$"i5 acceptor for honour 参加承兑人
`GY]JVW accident insurance 意外保险
EUgKJ =jw Accident Insurance Association of Hong Kong 香港意外保险公会
4 s9^%K\8{ accident insurance scheme 意外保险计划
Edcv>}PfE accident year basis 意外年度基准
| ?f~T"|> accommodation 通融；贷款
T(cpU,Q accommodation bill 通融票据；空头票据
%7\l+ g, accommodation party 汇票代发人
O\]{6+$fm! account balance 帐户余额；帐户结余
<+%y account book 帐簿
1`Bhis9X8 account collected in advance 预收款项
}+u<w{-7/ account current book 往来帐簿
,ag*
/ account of after-acquired property 事后取得的财产报告
R Eo{E account of defaulter 拖欠帐目
] ONmWo77o account payable 应付帐款
HuSE6a n account payee only [A/C payee only] 只可转帐；存入收款人帐户
ao (Lv+
account receivable 应收帐款
N0K <zxR account receivable report 应收帐款报表
-Fop <q\b account statement 结单；帐单；会计财务报表
nS.qK/.s account title 帐户名称；会计科目
g86^Z%c(k accountant's report 会计师报告
- J]N
&[ Accountant's Report Rules 会计师报告规则
hS%oQ)zvE accounting and auditing procedure 会计与审计程序；会计与核数程序
lPA}06hU Accounting Arrangements 《会计安排》
Ts=TaRwWf accounting basis 会计基础
@K #}nKN' accounting by Official Receiver 破产管理署署长呈交的帐目
6*|EB| %n Accounting Circular 《会计通告》
ose)\rM' accounting class 会计类别
w#L`|cYCm accounting date 记帐日期；会计结算日期
L1@<7?@X accounting for money 款项核算
o9]!*Y!RA Accounting Officer 会计主任
j/ARTaO1]" accounting period 会计报告期；会计期
~ @}n}aV'! accounting policy 会计政策；会计方针
@qA11C.hq accounting practice 会计惯例
pVjOp~=U
accounting principle 会计准则
6HVX4Z#VH accounting record 会计记录
/;}o0
DYeW accounting report 会计报告
{irl}EeyC Accounting Services Branch [Treasury] 会计事务部〔库务署〕
=|^R<#%/ Accounting Society of China 中国会计学会
~Hx>yn94e accounting statement 会计报表
KYg'=({x accounting system 会计制度；会计系统
Kj4L P G accounting transaction 会计事项；帐务交易
vr
kj4J f accounting treatment 会计处理
i~4$V accounting year 会计年度
(ze9-!% accretion 增值；添加
K)n058PO accrual 应计项目；应累算数目
SU~lj AF4 accrual basis 应计制；权责发生制
'8 @4FXK accrual basis accounting 应计制会计；权责发生制会计
^O"o-3dte accrue 应累算；应计
v//Drj accrued benefit 应累算利益
{
"f}
}}l accrued charges 应计费用
mD?={*7% accrued cumulative preference share dividend 应累算的累积优先股股息
{HVsRpNEf accrued expenses 应累算费用
|F ~U accrued interest payable 应付利息；应计未付利息
"p >kiNu accrued interest receivable 应收利息；应计未收利息
$ 93j; accrued right 累算权益
b'`C<Rk accruing profit 应累算的利润
4C;"4''L accumulated fiscal reserve 累积财政储备
rZ RTQ accumulated profit 累积利润；滚存溢利
=%[vHQ \% accumulated reserve 累积储备
`w "ooK accumulation of surplus income 累积收益盈余
{~Q}{ha acquired assets 既得资产
99~-T iU acquisition 收购；购置；取得
bl|)/ )6o acquisition cost 购置成本
2jP(D%n acquisition expenses 购置费用
IG:CWPU acquisition of 100% interest 收购全部股权
qUQP.4Z9 5 acquisition of control 取得控制权
"1Y DT-I" acquisition of fixed assets 购置固定资产
og*ti!Z acquisition of shell “买壳”
>T\^dHtz acquisition price 收购价
2aUE<@RU[ act of God 天灾
dA(+02 U/. acting partner 执事合伙人
Vg"v C active market 买卖活跃的市场；交投畅旺的市场；旺市
,A0v 5Q< active partner 积极参与的合伙人
}[;r-5} active trading 交投活跃
D*wY,\ actual circulation 实际流通
]4 \6_J& actual cost 实际成本
%w3tzE1Hq actual expenditure 实际开支；实际支出
7U&<{U< actual income 实际入息；实际收入；实际收益
`]/0 &S actual market 现货市场
q-+_Y `_\ actual price 现货价；实际价格
j 4(f1 actual profit 实际利润
VY!A]S" actual quotation 实盘；实际价位；实际报价
_Vt
CC/ actual year basis 按实际年度计算
^/$ U(4 actuals 实货
Bthp_cSmLs actuarial investigation 精算调查
? y[i6yN9 actuarial principle 精算原则
4(8BWP~.y2 actuarial report 精算师报告
'@5"p. Actuarial Society of Hong Kong 香港精算学会
{'+.?g actuarial valuation 精算师估值
i pRH.1= actuary 精算师
nc#} \ ad referendum agreement 暂定协议；有待覆核的协定
X pT~]q} ad valorem duty 从价税；按值征税
(Ii +}Mfp ad valorem duty system 从价税制
e{ZS"e`! ad valorem fee 从价费
&&sm7F% ad valorem tariff 从价关税
S$GWY^5}{ additional allowance 额外免税额
H5A7EZq}` additional amount for unexpired risk 未过期风险的额外款额
q9$K.=_5 additional assessable profit 补加应评税利润
(^)(#CxO additional assessment 补加评税
};>~P%u32 additional commitment 额外承担
<EuS6Pg additional commitment vote 额外承担拨款
8;(3fSNC additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
(+bt{Ma additional dependent parent allowance 供养父母额外免税额
hx}X=7w additional provision 额外拨款
, #(k|Zztc additional stamp duty 附加印花税
Tnnj8I1v additional tax 补加税罚款；补加税款
,Q+.kAh !G Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
s`dUie}y< adjudged bankrupt 被裁定破产
l+^ 4y_ adjudicated bankrupt 裁定破产人
Qf@ha adjudication fee 裁定费；评定印花税额手续费；评估契据费
!<0 `c adjudication of bankruptcy 裁定破产；宣告破产
,GF(pCZzG adjudication of insolvency 裁定无力偿还债务
)JR& adjusted actual 经调整的实数；调整后的实数
=$< .:b adjusted current assets 经调整的流动资产；调整后的流动资产
}I~)o!N%7 adjusted figure 经调整的数字；调整后的数额
R'B-$:u adjusted liabilities 经调整的负债；调整后的负债
BIjkW.uf adjusted loss 经调整的亏损；调整后的亏损
p!`S]\XEB 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
D+4$l+\u adjusted profit 经调整的利润；调整后的利润
G ,@ Jo[e adjusted surplus 经调整的盈余额；调整后的盈余额
/+?eSgM/ adjusted value 经调整的价值；调整后的价值
B5#>ieM* adjustment 调整；修订；理算〔保险〕
Y\9zjewc adjustment centre 调剂中心
?Pt*4NaT; adjustment lag 调整过程的时间差距；调整时差
(ZD ~Q_O- adjustment mechanism 调整机制
%/%T R@/ adjustment of loss 亏损调整
p3cb_ adjustment process 调整过程；调整程序
] P4?jKI adjustment range 调整幅度
2-@z-XKn administered exchange rate 受管制汇率
F@-8J?Hl: Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
4{ED~w| administration expenses 行政费用
:i o[9B [ administration fee 手续费；行政费
>q1rdq administration in bankruptcy 破产管理
Y]"l cr} administration order 遗产管理令
tAS[T9B administrator 管理人；遗产管理人
VO7&<Y}{x administrator of the estate 遗产管理人
"1-z'TV= admission of debt 债项承认书
S2~im?^21 admission of proof 接纳债权证明
_j\ 8u`^n advance 放贷款项；垫付款项；预支款项；预付款项
AXPdg o6 advance account 暂支帐目；预付款帐户
PED5> 90 advance compensation 预付补偿金
X[1w(d U[ advance from shareholder 股东垫款
7vB6IF advance pending reimbursement 预支以待日后付还
RnUud \T/ advanced economy 先进经济体系
~PedR=Y0n advancement 预付；预付财产
i$XT Qr0K= advances warrant 垫款令
TA!6|)BUW advancing 贷出
e 3%dNa adverse balance 逆差
/wJocx]v Q adverse exchange 逆汇
c/-PEsk_TP advertisement addressed to shareholders 在报章刊登的致股东通告
l\{r-F
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BVxk}#d advice of drawing 提款通知书；汇票通知书
OC Wyp advice of payment 付款通知
M HKnHPv Advisory Committee [Securities and Futures Commission]
f(*iagE y 谘询委员会〔证券及期货事务监察委员会〕
<-=g)3_ Advisory Committee on Diversification 经济多元化谘询委员会
tjcG^m} _ affidavit 誓章；遗产申报誓章
{ [r}gS% affidavit of no receipt 述明无收款的誓章
,TQ;DxB}=E affiliate 联号；联营公司；附属公司
g"X!&$ & affiliated company 附属公司；联号；联营公司
O7zj8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
gq&jNj7V affordability 负担能力
}_9yemP African Development Bank [AfDB] 非洲开发银行
vH>s2\V" after-acquired property 事后取得的财产
)*9,H|2nS after-hours dealing 市后交易
p 8lm1; after-tax profit 税后盈利；税后利润；税后溢利
`&FfGftc agency agreement 代理协议
/*m6-DC agency expenses 代理机构的开支
(*V:{_r agency fee 代理费
H:,Hr_;nC Agency Law 《代理法》
FLaj|Z~#) agent 代理人；承销人
7y=1\KW( agent of company 公司代理人
CjmF2[ | agent's fee 代理人费；经纪费
:2AlvjvjZ aggregate 总计；总数；总体数字
Q sr+f~"W aggregate amount 总款额；总额
(bGk=q=M aggregate assets and liabilities 总体资产与负债
#c`/ f6z aggregate at constant price 按固定价格计算的总体数字
L?b;TjLe aggregate demand 总需求
x{,W<oXg aggregate gross position 总持仓量
;^ YpQP aggregate limit 总限额
*~8 g:;u aggregate of salaries tax 合计薪俸税
Kd7 Lpw1u] aggregate performance 总体表现；总体业绩
opon "{ aggregate supply 总体供应
3 Hh u]5 aggregate surplus 总盈余
iq3TP5%i aggregate total 整体总额
X ="]q|Z aggregate value 总值；合计价值
+ pbP;zu aggregated basis 合计基准
GT-ONwVDq aggregated net chargeable income 合计应课税入息实额
B8?j"AF aggregation 合并计算；合计；总和
~f?brQ ? aggregation of incomes of husband and wife 夫妇入息合并计算
dIk9C|-. aggregation of property 财产的总和
ZtX \E+mC agio 差价；贴水
jluv} *If 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》
5ih5=qX Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$!\Z_ : 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
}}4uLGu) Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
(4FZK7Fm 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
F[~~fm_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
k3&/Ei5 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/=:F w}vt agreement for a settlement 授产协议
"Q;Vy t agreement for assignment 转让协议
e@g=wN"@ agreement for sale 售卖协议；买卖协议
! +n'0{ agreement for sale and purchase 买卖协议
>,c'Z<TM agreement for the payment of interest 支付利息协议
M~g@y$ agreement for the repayment of money 还款协议
{R7m qzt agreement of reinsurance 再保险协议
92 1s'" Agricultural Bank of China 中国农业银行
:qtg `zM/4 air passenger departure tax 飞机乘客离境税
>9X+\eg- Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
X9ec*x airport tax 机场税
5YQJNP alcohol duty 酒精税
XZj3 x',; alienation 让与；让渡；转让
.8]=yPm alimony 生活费；赡养费
L.% zs All Ordinaries Index [AOI] 所有普通股指数
zz- X5PFn all risks 全险；综合险
8n/[oDc ] All Sales Record for Stock Market 《股票市场成交报告》
Nd**":i$ Allied Capital Resources Limited 新联财务有限公司
=Kt!+^\") all-items index [Consumer Price Index] 总指数〔消费物价指数〕
UW-`k1 allocation letter 拨款信件
-z>m]YDH allocation of fund 分配款项；预留款项
SHqz &2u allocation of profit 利润分配；溢利分配
N`7+] T allocation warrant 拨款令
/n3S E0Y allotment 分配；配股
r9~I R allotment notice 股份配售通知；配股通知
z=qxZuFkDs allotment of shares 股份分配
r z5@ E allowable 可获宽免；免税的
"tmr
s_~ allowable business loss 可扣除的营业亏损
JgcMk]|' allowable expenses 可扣税的支出
c )SQ@B@q allowance 免税额；津贴；备抵；准备金
z"V`8D allowance for debts 债项的免税额
d@
tD0s allowance for depreciation by wear and tear 耗损折旧免税额
1c:/c|shQ_ allowance for funeral expenses 殡殓费的免税额
UX)QdT45Mh allowance for inflation 为通货膨胀而预留的款项；通胀准备金
2o~UA\:+= allowance for repairs and outgoings 修葺及支出方面的免税额
e(jD[q allowance to debtor 给债务人的津贴
L+0O=zJF alteration of capital 资本更改
z#+S f. alternate trustee 候补受托人
W
ZW:q amalgamation 合并
pB,l t6 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
+(oExp(! ambit of charges 征税范围；收费范围
&}VVr amended valuation 经修订的估值
,/UuXX American Commodities Exchange 美国商品交易所
q5>!.v
American Express Bank Limited 美国运通银行
[`bA,)y" American Stock Exchange 美国证券交易所
AnQUdU amortization 摊销
-9$.&D| amount due from banks 存放银行同业的款项
*ub"!}$st amount due from banks abroad 存放海外银行同业的款项
c1g'l.XL
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(_eM:H=e> amount due from local banks 存放本港银行同业的款项
^ 1X
6DH` amount due to banks 银行同业的存款
U6 ~79Hnt amount due to banks abroad 海外银行同业的存款
(o1o);AO amount due to holding companies 控股公司存款
D^A#C<Gs amount due to local banks 本港银行同业的存款
C40W@*6S2 amount due to outport banks 外埠银行同业的存款
C59H|
S amount for note issue 发行纸币的款额
/.:&9 c amount of bond 担保契据的款额
k~qZ^9QB~ amount of consideration 代价款额
q (}#{OO amount of contribution 供款数额
M[^EHa<i amount of indebtedness 负债款额
T$tO[QR/ amount of principal of the loan 贷款本金额
*TYOsD**9 amount of rates chargeable 应征差饷数额
1#nY Z % amount of share capital 股本额
h~k+!\ amount of sums assured 承保款额
_j|U>s amount of variation 变动幅度
HvW6=d(# amount of vote 拨款数额
FyRr/0C> amount payable 应付款额
J%8hf%! ud amount receivable 应收款额
S|T*-?| Amsterdam Stock Exchange 阿姆斯特丹证券交易所
W!
GUA< analysis 分析
Ej'N !d. ancillary risk 附属风险
6KKQ)D Nu_ annual account 周年帐目；周年帐目报表；年度决算；年结
]?~[!&h annual accounting date 年结日期
"qw.{{:tf annual allowance 每年免税额；年积金；年度津贴；年津
[ejl #'*5 annual balance 年度余额
`B7? F$J annual disposable income 每年可动用收入
ZnD(RM annual estimates 周年预算
i{k v$ir! annual fee 年费
1f0maN annual general meeting 周年大会
%DhLU~VX annual growth rate 年增率；每年增长率
tdn| mX# annual long-term supplement 长期个案每年补助金
+=(@=PJ6 annual pensionable emolument 可供计算退休金的年薪
}*56 DX annual report 年报
L7s
_3\ Annual Report on the Consumer Price Index 《消费物价指数年报》
4,:)%KB "V annual return 周年报表；周年申报表；每年报税表格
ilFS9A3P Annual Return Rules 《周年报表规则》
tj[-|h annual review of consumer prices 每年消费物价回顾
,w7ZsI4:[ annual roll-forward basis 逐年延展方式
!6`&0eY annual salary 年薪
H;RgYu2J annual statement 年度报表；年度决算表
t& rr;W] Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
i&JI"Dd7 annuitant 年金受益人
M.KXDD#O annuity 年金
!-q) 9K? annuity contract 年金合约
q8 Rep annuity on human life 人寿年金
fnudy% oo antecedent debt 先前的债项
(h% xqXs ante-dated cheque 倒填日期支票
ib~EQ?u{ anticipated expenditure 预期开支
gBo~NLrf anticipated net profit 预期纯利
@ jD#Tn-* anticipated revenue 预期收入
pNc4o@- anti-inflation measure 反通货膨胀措施
LgA > ,. anti-inflationary stance 反通货膨胀立场
2 m2$jp0 apparent deficit 表面赤字
{)& b6}2h apparent financial solvency 表面偿债能力
avxI%% | apparent partner 表面合伙人
QykHB
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+!"7=?} application of fund 资金应用
g
(V_&Y application to release as liquidator and to destruct the books of accounts and documents
0ZtH 申请免除清盘人职务及毁灭帐簿与文件
@gihIys f appointed actuary 委任精算师
(:|1h@K/ R appointed auditor 委任核数师；委任审计师
"oT]_WHqo appointed trustee 委任的受托人
uN(N2m appointer 委任人
k:CSH{ s5{ apportioned pro rata 按比例分摊
* |)O apportionment 分配；分摊
'd9c CQ} Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
FO?I}G22 apportionment formula 分摊方程式
<u2iXH5w apportionment of estate duty 遗产税的分摊
HG[gJ7 appraisal 估价；评估
$kn"S>jV appreciable growth 可观增长
$
Bdxu appreciable impact 显着影响
@v n% appreciable increase 可观增长
i|G /x appreciation 增值；升值
]C $$Cx)Ex appreciation against other currencies 相对其他货币升值
<`*v/D7\02 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
U<U?&hB\@ appreciation tax 增值税
fDZnC Fa appropriation 拨款；拨用；拨付
kud2 O>> appropriation account 拨款帐目
^j]"5@f Appropriation Bill 拨款法案
zl["}I(*n appropriation-in-aid system 补助拨款办法
t}Kzh ` approved assets 核准资产
+g8 uV hC approved basket stock 认可一篮子证券
X$ 7 6#x approved budget 核准预算
*uMtl' approved charitable donation 认可慈善捐款
@wW)#!Mou approved charitable institution 认可慈善机构
B-aJn8>/ approved currency 核准货币；认可货币
/n#t.XJY* approved estimates 核准预算
0p!N'7N approved estimates of expenditure 核准开支预算
QlWkK.<Z3_ approved overseas insurer 核准海外保险人
rY k approved overseas trust company 核准海外信托公司
]=m0@JTbG approved pooled investment fund 核准汇集投资基金
$
iU~p approved provident fund scheme 认可公积金计划
0vdnM8N2 approved provision 核准拨款
YX 19Q G% approved redeemable share 核准可赎回股份
Fj0h-7L approved regional stock 认可地区性证券
?i Ni hE approved retirement scheme 认可退休金计划
Rj {D#5 approved subordinated loan 核准附属贷款
R86:1 arbitrage 套戥；套汇；套利
?[S{kMb2 arbitrageur 套戥者；套汇者
S:xG:[N@ arbitrary amount 临时款项
ut;KphvSH arrangement 措施；安排；协定
R3} Z" arrears 欠款
|Xa|%f arrears of pay 欠付薪酬
K iG/XnS arrears of revenue 逾期未收税款；逾期未收的帐项
p4I6oS`/. articles of association 组织章程；组织细则；组织章程细则
&1,qC,:! Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
YM]ZL,8 ascertainment of profit 确定利润
?u /i8 "Asia Clear" “亚洲结算系统”
Y4n; [nHQ( Asia Commercial Bank Ltd. 亚洲商业银行有限公司
H1g"09?h6o Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
U0%m*i Asian Development Fund [ADF] 亚洲发展基金
gSu3\keF Asian dollar bond 亚洲美元债券
vt-5 3fa| Asian dollar market 亚洲美元市场
b-,]21 Asian dollar rate 亚洲美元利率
F6\r "63 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
'aW<C> Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
p3(&9 ~ s asked price 沽盘；喊价；索价；卖方报价
}9ZcO\M assessable income 应评税入息
5T ;,wQ< assessable loss 应评税亏损
cE0Kvqe` assessable profit 应评税利润
B$cx
'_zF assessable value 应评税值
sy.U] QG assessed profit 估定利润
NX4}o&mDwn assessed value 经评估价值
9b*1-1 " assessment 评税；评定；估价；评税单
_"#ucM=B:- assessment number 评税编号；估价编号
B#;yko assessment of additional tax 补加税评税
{BKr/) H assessment of performance 业绩评估；实绩评价
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Assessor 评税主任
S vR ? nN| asset price bubbles 资产价格泡沫
4`+hX' asset-backed securities 具资产保证的证券
Oy/+uw^ assets accretion 资产增值
j(ma j assets and liabilities 资产与负债
u6( >?r- assets betterment statement 资产递增表；资产改进表
&MsBcP[ assets lending 实物放款；有抵押贷款
SZQ4e assets of the company passing on the death 死者去世时转移的公司资产
)5 1H\o assets pledged as security for liabilities 用作负债抵押的资产
|);-{=.OdQ assets portfolio 资产投资组合
=!%+ sem assets price 资产价格
|k^ * assets quality 资产质素
u2 xb ^vu assets realization 资产变现
/^z5;aG assets refinancing arrangement 资产再集资安排
lj!f\C}d assets securitization 资产证券化
A_WtmG_9 assets situated outside Hong Kong 在香港以外地方的资产
K q0!.455 assets stripping 削减资产；拆卖资产
c 0%%X!!$ assets value 资产值
W!BIz&SY:- assignee 承让人
)gR !G]Y assignment 转让；转让书；转让契
:h+gSvn: assignment of interest 权益转让
X6dv+&=? assignment of letters patent and trade mark 专利证书及商标转让
cQMb+ Q2Yw assignment of property 物业转让；物业转让书
ard<T}|N assignment right 转让权
U: . assignor 转让人
X4R+Frt8 associate 有联系的人；有关连人士；相联者；合伙人；联系人
} 6Uw4D61 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
p7 ;/| ]o3 associate member 附属会员
Ya)s_Zr7 associated body corporate 相联法人团体
C, xM) V^a associated company 相联公司；联属公司
0UB,EI8 associated corporation 相联法团
P]G`Y>#$r Association of Chartered Certified Accountants [ACCA] [United Kingdom]
z@0*QZ.y 1 公认会计师公会〔英国〕
{~"6/L Association of Futures Exchange Brokers 香港期货经纪协会
+L8 6 w7 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
uE6;;Ir#mF association of underwriters 承保人组织
] 7, mo assumption of control 接管
iZ3%'~K<3J assurance 担保；保险；转易；转易书
kG7q4jFwP assurance of interest 权益的转易
Z) zWfv} at 19XX price 按一九ＸＸ年价格计算
~agzp`!M at a discount 按赔价计算；按贴水价格计算；打折扣
B|Rnh;B- at a premium 按溢价计算；按升水价格计算
2I#4jy/g at call 通知付款；按通知
f: h.O# d> at constant market price 按固定市价计算
t zhkdG at constant price 按固定价格计算
+89s+4Jn at cost 按成本计算
bt,^- gt@ at current market price 按当时市价计算；按现时市价计算
&ns !\! at current price 按当时价格计算；按现时价格计算
89@e &h* at factor cost 按要素成本计算；按生产要素成本计算
{g>k -. at money-of-the-day price 按付款当日价格计算
})R8VJ&C/ at or better 按指定或较佳价位〔买卖指令〕
|6pNe T[ at par 按面值计算；平价
ec4jiE at sight 见票即付
7lvUIc?krW at the close 按收市盘
l ^*GqP5 at the opening 按开市盘
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j0"/$ attestation 见证；见证条款
?N,'1I at-the-money option 平价期权
38%xB<Y attorney 受权人；受托代表人
!ACWv*pW attornment 新拥有人承认书
2>3gC_^go attributable profit 可归属利润
e%'$Vx0kA attributable share value 可归属股份价值
:H$D-pbJ4 Auckland Stock Exchange 奥克兰证券交易所
6N&S3<c4JO auction 拍卖
;u'mSJI ' auctioneer 拍卖商
tZ]|3 wp audit 审计；核数
*JX)q Audit Commission 审计署
lMX 2O2 o Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
7)IB IlV 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〕
V6,D ~7 audit review 帐目审查
y#AwuC K Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
9K@>{69WQ audited account 审计帐目；经审计的帐目
FBM 73D@` audited annual account 经审计的周年帐目
T{={uzQeJJ audited balance sheet 经审计的资产负债表
u":D{+wC | auditor 核数师；核数主任；审计师
}TZ5/zn.Dw auditor's certificate 核数师证明书；审计师证明书
_be*B+?2 t auditor's report 核数师报告；审计师报告
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Ob( Aussie bond 澳元债券
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TE( austerity budget 紧缩预算
C^S?W=1=w Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
.[hQ#3)W Australia All Ordinaries Index 澳洲所有普通股票指数
%:n1S]Vr Australian Dollar [AUD] 澳元
6rEt!v #K[ Australian Options Market 澳大利亚期权市场
*Rv eR?kO Australian Securities Commission 澳洲证券事务监察委员会
n<p`OKIV3 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
hv'~S Australian Stock Exchange 澳大利亚证券交易所
.#uRJo%8 Austrian Schilling [ATS] 奥地利先令
3,bA&c 3 authentication 认证；鉴证
oAX -Sg-/$ authority to purchase 委托购买证；委购书
';x .ry authorization 认可；核准；授权；授权书
#dDsI]E ) authorization by direction 指示授权
~(tZW authorization by instruction 指令授权
K h9 $ authorization by warrant 令状授权
: z^ p s0 authorization of unit trust 单位信托的认可
5#.u A_Fov authorized agent 指定代理人
O~g _rcG authorized capital 法定资本
Tv<iHHp authorized clerk 出市员
GdavCw J authorized dealer 认可交易商
jK#y7E authorized financial institution 认可财务机构
CJ_X:Frj) authorized fund 认可基金
~4[2{M.0>@ authorized fund house 获授权的基金公司；认可基金公司
v.)'b e*u authorized institution 认可机构
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authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Y;je ::" authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
i+yqsY KO authorized insurer 获授权保险人；获认可承保人
&J_|P43 authorized investment 特准投资项目
z 12[vN authorized person 获授权人
pr\yc authorized representative 获授权代表
kL^;^!Nt authorized share capital 法定股本
)#MKOsOct automated quotation system 自动报价系统
|2X Et\P Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
VuwBnQ.2k 自动交易系统〔香港期货交易所有限公司〕
j?1\E9&4-Q automatic adjustment mechanism 自动调整机制
{nT !|S)$ automatic adjustment system 自动调整系统
-[s*R% w Automatic Clearing House 自动票据交换所
0k>NuIIP automatic exchange rates accumulation system 自动化汇率累集系统
J={$q1@lq Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
-9/Y S automatic teller machine [ATM] 自动柜员机
9U6y<X autopay 自动转帐
R:B-4 available assets 可用资产
t'4hWNR'
available fiscal reserve 现存财政储备
?6B)Ek,'X? available profit 可用利润
M}}9 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
3 O<<XXar average 平均；平均数；海损
geWis(#J average basic salary 平均基本薪金
=/J4(# Xb average consumer expenditure 平均消费开支；一般消费开支
!h7` W*:: average cost 平均成本
\~Zj](# average cost of land production 增辟土地平均成本
;C-5R U
V average daily turnover 平均每日成交额
bslv_OxJ average daily wage rate 平均每日工资率
UuAn`oYhV average expenditure pattern 平均开支模式
3 S:}fPR average growth rate 平均增长率
C ^Tc9 average net fixed assets 固定资产平均净值
\SnW(,`o X average of relatives 相对价格平均数
88h-.\%Z average price 平均价格
+Bv{A3E9 average propensity to consume 平均消费倾向；一般消费倾向
whoz^n3N E average propensity to save 平均储蓄倾向；一般储蓄倾向
/^qCJp` average rate 平均率
_< 69d average revenue 平均收入；平均收益
"*#$$e53A average stock 平均库存；平均存货
ppVjFCv0< average yearly rent 平均年租
BgD;"GD*W avoidance of double taxation 避免双重课税
b ,7:=-D avoidance of tax 避税
