A:
cS ~Ox AS A share Ａ股；甲类股份
uO%0rKW abatement of tax 减税；减扣免税额
2|nm> 4 ABN AMRO Bank N.V. 荷兰银行
@N=vmtLP above-the-line expenditure 线上项目支出；经常预算支出
hFrMOc& above-the-line receipt 线上项目收入；经常预算收入
O M 86C ABSA Asia Limited 南非联合亚洲有限公司
|5&+VI absolute change 绝对数值变更
G Ec6;uz< absolute expenditure 实际开支
0U '"@A
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lSxb:$g absolute interest 绝对权益
VoU8I ~ absolute order of discharge 绝对破产解除令
{)[o*+9 absolute profit margin 绝对利润幅度
pSs*Z6c)@ absolute value 实值；绝对值
r/ Y J, 2! absolutely vested interest 绝对既得权益
ij" ~]I absorbed cost 已吸收成本；已分摊成本
acd[rjeT absorption 吸收；分摊；合并
A;oHji#* absorption rate 吸收率；摊配率；分摊率
uo9# (6 ACB Finance Limited 亚洲商业财务有限公司
Q]ersA8 V> acceptable form of reciprocity 合理的互惠条件
dSM\:/t acceptable rate 适当利率；适当汇率
F.9} jd{ acceptance agreement 承兑协议
Un ?|RF acceptance for honour 参加承兑
@ @65t'3S acceptor 承兑人；接受人；受票人
$J[( 3 acceptor for honour 参加承兑人
iC"iR\Qu accident insurance 意外保险
vsY ?q8+P Accident Insurance Association of Hong Kong 香港意外保险公会
WtT;y|W accident insurance scheme 意外保险计划
~6G
`k^!
accident year basis 意外年度基准
&7L7|{18 accommodation 通融；贷款
d$t"Vp accommodation bill 通融票据；空头票据
Q: }]-lJg accommodation party 汇票代发人
2HX/@ERhmu account balance 帐户余额；帐户结余
0SQ!lr account book 帐簿
~ao:9 ynY account collected in advance 预收款项
!~ox;I}S account current book 往来帐簿
>3 o4 U2 account of after-acquired property 事后取得的财产报告
6( n0{A account of defaulter 拖欠帐目
djd/QAfSC account payable 应付帐款
)U/jD account payee only [A/C payee only] 只可转帐；存入收款人帐户
VYk:c`E account receivable 应收帐款
J9^NHU account receivable report 应收帐款报表
]Q ^)9uE\D account statement 结单；帐单；会计财务报表
Cf%
qap# account title 帐户名称；会计科目
7=^{~ 5# accountant's report 会计师报告
U3(+8}Q Accountant's Report Rules 会计师报告规则
?nU<cx h accounting and auditing procedure 会计与审计程序；会计与核数程序
n]%- 2`}( Accounting Arrangements 《会计安排》
|[\;.gT K accounting basis 会计基础
[+ud7l accounting by Official Receiver 破产管理署署长呈交的帐目
$8tk|uh Accounting Circular 《会计通告》
D"7}&Ry: accounting class 会计类别
,AP&N'
accounting date 记帐日期；会计结算日期
qZ1'uln=C- accounting for money 款项核算
x#1 Fi$. Accounting Officer 会计主任
c~ss^[qx| accounting period 会计报告期；会计期
i]8 O?Ab>? accounting policy 会计政策；会计方针
zakhJ accounting practice 会计惯例
dlu*s(O" accounting principle 会计准则
?qh-#,O9B accounting record 会计记录
hnj\|6 L accounting report 会计报告
,9&cIUH Accounting Services Branch [Treasury] 会计事务部〔库务署〕
d:kB Zrq Accounting Society of China 中国会计学会
?UnQ?F(+G< accounting statement 会计报表
J f YgZ\# accounting system 会计制度；会计系统
rH@Rh}#yp accounting transaction 会计事项；帐务交易
\8vP"Kr accounting treatment 会计处理
Knwy%5.Z accounting year 会计年度
O1c%XwMn^ accretion 增值；添加
N
J3;[qJ accrual 应计项目；应累算数目
VotC YJ accrual basis 应计制；权责发生制
R GW@@ accrual basis accounting 应计制会计；权责发生制会计
%rwvY`\ accrue 应累算；应计
L\Se , accrued benefit 应累算利益
Dqy`7?Kn accrued charges 应计费用
(0-Ol9[ accrued cumulative preference share dividend 应累算的累积优先股股息
(x=$b(I accrued expenses 应累算费用
F*72g)hVh accrued interest payable 应付利息；应计未付利息
ww2mL
<B accrued interest receivable 应收利息；应计未收利息
ztp|FUi accrued right 累算权益
> 0^<<=m accruing profit 应累算的利润
EX,> V,.UV accumulated fiscal reserve 累积财政储备
d NACE*g;q accumulated profit 累积利润；滚存溢利
lF}[ YL accumulated reserve 累积储备
gOF^?M11x accumulation of surplus income 累积收益盈余
Tzq@ic#! B acquired assets 既得资产
(7 I|lf
e acquisition 收购；购置；取得
kK &w 5' acquisition cost 购置成本
m: @y_:X0 acquisition expenses 购置费用
IJ^~ , +
acquisition of 100% interest 收购全部股权
atL<mhRz acquisition of control 取得控制权
o'2 eSm0H acquisition of fixed assets 购置固定资产
YT(N][V acquisition of shell “买壳”
kx,.)qKk acquisition price 收购价
xo>0 j# act of God 天灾
"\4W])30 acting partner 执事合伙人
* EWWN?d active market 买卖活跃的市场；交投畅旺的市场；旺市
mixsJ}e active partner 积极参与的合伙人
JP#S/kJ%3 active trading 交投活跃
3H2 ~?CaJ actual circulation 实际流通
S<Dbv? actual cost 实际成本
;V,L_"/X actual expenditure 实际开支；实际支出
eL3 _L z actual income 实际入息；实际收入；实际收益
M2Q,&>M
actual market 现货市场
+x]/W|5 actual price 现货价；实际价格
t3<MoDe7`r actual profit 实际利润
sz9W}&(j actual quotation 实盘；实际价位；实际报价
c BxGGggB actual year basis 按实际年度计算
! M^O\C) actuals 实货
P6+ B!pY actuarial investigation 精算调查
VLuHu ih actuarial principle 精算原则
erH,EE^-x< actuarial report 精算师报告
)/RG-L Actuarial Society of Hong Kong 香港精算学会
b\P:a_vq actuarial valuation 精算师估值
(&}[2pb! actuary 精算师
C4+DZ<pE ad referendum agreement 暂定协议；有待覆核的协定
gN/<g8 ad valorem duty 从价税；按值征税
z,,"yVk`, ad valorem duty system 从价税制
Xf
u 0d1b ad valorem fee 从价费
Q-7?'\h ad valorem tariff 从价关税
*b{IWOSe^ additional allowance 额外免税额
] Q5:JV additional amount for unexpired risk 未过期风险的额外款额
bP18w0>, additional assessable profit 补加应评税利润
2KLMFI.F additional assessment 补加评税
ibkB>n{( additional commitment 额外承担
@KQ>DBWQM additional commitment vote 额外承担拨款
e= i X]%^ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
T^v76 3% additional dependent parent allowance 供养父母额外免税额
.a4,Lr#q. additional provision 额外拨款
BA@E additional stamp duty 附加印花税
56;u 7 additional tax 补加税罚款；补加税款
"&6vF m r Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
^/C\:hw adjudged bankrupt 被裁定破产
}3
xkA adjudicated bankrupt 裁定破产人
h/EIFve adjudication fee 裁定费；评定印花税额手续费；评估契据费
EGXvz)y adjudication of bankruptcy 裁定破产；宣告破产
s~M$Wo8 adjudication of insolvency 裁定无力偿还债务
8~Cmn% adjusted actual 经调整的实数；调整后的实数
VYG@ _fd!x adjusted current assets 经调整的流动资产；调整后的流动资产
<6UXk[y adjusted figure 经调整的数字；调整后的数额
q?!HzZ adjusted liabilities 经调整的负债；调整后的负债
uu6 JZp adjusted loss 经调整的亏损；调整后的亏损
=gVMt 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
jQ{ @ol}n adjusted profit 经调整的利润；调整后的利润
0'o[ 2, adjusted surplus 经调整的盈余额；调整后的盈余额
<h -)zI adjusted value 经调整的价值；调整后的价值
ZJDV'mC} adjustment 调整；修订；理算〔保险〕
Ema[M 5$R adjustment centre 调剂中心
qo [[P)tq adjustment lag 调整过程的时间差距；调整时差
+ktv : d adjustment mechanism 调整机制
&gCGc?/R# adjustment of loss 亏损调整
y3~`qq adjustment process 调整过程；调整程序
f@i#Znkf*? adjustment range 调整幅度
Ark]>4x> administered exchange rate 受管制汇率
qPDNDkjDD Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Xb"i/gfxt administration expenses 行政费用
lHM+<Z administration fee 手续费；行政费
p/Pus;*s administration in bankruptcy 破产管理
aC1z.?!U administration order 遗产管理令
$hm[x$$ administrator 管理人；遗产管理人
QuR} 6C administrator of the estate 遗产管理人
t3)6R(JC admission of debt 债项承认书
lOm01&^"E admission of proof 接纳债权证明
u@Hz7Q}
P advance 放贷款项；垫付款项；预支款项；预付款项
5 } %R advance account 暂支帐目；预付款帐户
5zK,(cF0- advance compensation 预付补偿金
6kAAdy}ck advance from shareholder 股东垫款
=@U5/J advance pending reimbursement 预支以待日后付还
OBWb0t5H? advanced economy 先进经济体系
'I, a 29 advancement 预付；预付财产
+La2-I advances warrant 垫款令
uE1;@Dm+ advancing 贷出
in>+D|q
c adverse balance 逆差
,
>7PG2
a adverse exchange 逆汇
L3b0e_8>R advertisement addressed to shareholders 在报章刊登的致股东通告
(OiV IH advice for collection 托收通知书
CnZ!b_ J advice of drawing 提款通知书；汇票通知书
cN@_5 advice of payment 付款通知
2;gv o*k Advisory Committee [Securities and Futures Commission]
'KH+e#?Ar 谘询委员会〔证券及期货事务监察委员会〕
4X^$"l M Advisory Committee on Diversification 经济多元化谘询委员会
d88A.Z3w affidavit 誓章；遗产申报誓章
t o GiG|L affidavit of no receipt 述明无收款的誓章
w[X-Q+7p(t affiliate 联号；联营公司；附属公司
}u;K<<h: affiliated company 附属公司；联号；联营公司
KKC%!Xy affirmation [estate duty] 非宗教式宣誓〔遗产税〕
F!z ^0+H( affordability 负担能力
8:0/Cj African Development Bank [AfDB] 非洲开发银行
h *R@ d after-acquired property 事后取得的财产
l`"?K D after-hours dealing 市后交易
bTJ<8 q after-tax profit 税后盈利；税后利润；税后溢利
jL-2
}XrA agency agreement 代理协议
|R.yuSL)( agency expenses 代理机构的开支
F^GNOD3J agency fee 代理费
$b`nV4p Agency Law 《代理法》
c ^I^jg2v agent 代理人；承销人
Bz/ba * agent of company 公司代理人
3)Wf BvG agent's fee 代理人费；经纪费
G2|jS@L# aggregate 总计；总数；总体数字
S%- kN; aggregate amount 总款额；总额
ps' _Y <@ aggregate assets and liabilities 总体资产与负债
LG8h@HY&L aggregate at constant price 按固定价格计算的总体数字
}U8v
~wcd aggregate demand 总需求
,lH
}Ba02F aggregate gross position 总持仓量
wN.S] aggregate limit 总限额
D('.1 7 aggregate of salaries tax 合计薪俸税
7"!`<5o^ aggregate performance 总体表现；总体业绩
7<su8*? aggregate supply 总体供应
W5Jw^,iPd aggregate surplus 总盈余
#1-WiweO aggregate total 整体总额
x+cL(R aggregate value 总值；合计价值
uH*6@aYPo aggregated basis 合计基准
j""ZFh04 aggregated net chargeable income 合计应课税入息实额
$
64up! aggregation 合并计算；合计；总和
*QQeK# $s aggregation of incomes of husband and wife 夫妇入息合并计算
3Y Mqp~4 aggregation of property 财产的总和
sT;wHtU agio 差价；贴水
Y\9}LgIvr 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》
pVc+}Wzh Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Rq|6d
M6H 《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》
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A:h Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
b-
- tl@H 《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》
JOuyEPy Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
opH!sa@U 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Lf((
zk:pt agreement for a settlement 授产协议
3RaW\cWzg agreement for assignment 转让协议
_^W;J/He agreement for sale 售卖协议；买卖协议
U;W9`JT<.f agreement for sale and purchase 买卖协议
nF'YG+;|@ agreement for the payment of interest 支付利息协议
WkXgz6 P agreement for the repayment of money 还款协议
_tHhS@ agreement of reinsurance 再保险协议
B>nj{W<o Agricultural Bank of China 中国农业银行
X $ 5 air passenger departure tax 飞机乘客离境税
(
unmf,y Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
<\O+
airport tax 机场税
- )(5^OQ alcohol duty 酒精税
1(@$bsgu2 alienation 让与；让渡；转让
c:m=9 >3 alimony 生活费；赡养费
!S=YM<A d All Ordinaries Index [AOI] 所有普通股指数
\2kLj2! all risks 全险；综合险
kt rIi5B All Sales Record for Stock Market 《股票市场成交报告》
Xr
<H^X Allied Capital Resources Limited 新联财务有限公司
LW CFCkx% all-items index [Consumer Price Index] 总指数〔消费物价指数〕
IW~wO allocation letter 拨款信件
A1/@KC"&{G allocation of fund 分配款项；预留款项
R ` ViRJh allocation of profit 利润分配；溢利分配
#csP.z3^y allocation warrant 拨款令
>eA@s}_8 allotment 分配；配股
Wh i#Ii~ allotment notice 股份配售通知；配股通知
%[|^ 7 allotment of shares 股份分配
42]7N3:' allowable 可获宽免；免税的
#_.J kY allowable business loss 可扣除的营业亏损
l~"T>=jq3 allowable expenses 可扣税的支出
SAdT#0J allowance 免税额；津贴；备抵；准备金
2
` >a( allowance for debts 债项的免税额
BP9#}{kE allowance for depreciation by wear and tear 耗损折旧免税额
%rb$tKk allowance for funeral expenses 殡殓费的免税额
~yJ 2 @2I allowance for inflation 为通货膨胀而预留的款项；通胀准备金
qt}M&=}8Q allowance for repairs and outgoings 修葺及支出方面的免税额
(=^KP7 allowance to debtor 给债务人的津贴
"jAd.x?X7e alteration of capital 资本更改
qm$(_]R~` alternate trustee 候补受托人
$A?9U}V#^ amalgamation 合并
n1PptR ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
}sH[_%) ambit of charges 征税范围；收费范围
3SIq od;% amended valuation 经修订的估值
:V.@:x>id American Commodities Exchange 美国商品交易所
U,P>P+\@ American Express Bank Limited 美国运通银行
Ms|c" ?se American Stock Exchange 美国证券交易所
Qn8x e, amortization 摊销
l(NQk> w amount due from banks 存放银行同业的款项
XSC=qg$
amount due from banks abroad 存放海外银行同业的款项
3q'AgiW amount due from holding companies 控股公司欠款
d~~kJKK amount due from local banks 存放本港银行同业的款项
'$OUe { j< amount due to banks 银行同业的存款
^Oi L&p;r amount due to banks abroad 海外银行同业的存款
e%[*NX/ amount due to holding companies 控股公司存款
$Wj= V amount due to local banks 本港银行同业的存款
}T4|Kyu? amount due to outport banks 外埠银行同业的存款
}PJsPIa3j amount for note issue 发行纸币的款额
M/6Z,oOU amount of bond 担保契据的款额
6 ]x?2P% amount of consideration 代价款额
~uc7R/3ss amount of contribution 供款数额
qA GjR!=^ amount of indebtedness 负债款额
w*6b%h%ww amount of principal of the loan 贷款本金额
74M 9z amount of rates chargeable 应征差饷数额
. f_
A% amount of share capital 股本额
\ <pr28
amount of sums assured 承保款额
?zBu` 7j amount of variation 变动幅度
c9nR&m8(+ amount of vote 拨款数额
jn5xYKv amount payable 应付款额
0FOB5eBR amount receivable 应收款额
U|3!ixk>>w Amsterdam Stock Exchange 阿姆斯特丹证券交易所
z zZ EX analysis 分析
tle`O)&uo ancillary risk 附属风险
^;_~ mq. annual account 周年帐目；周年帐目报表；年度决算；年结
Qel)%|dOn annual accounting date 年结日期
n.+ '9Fj annual allowance 每年免税额；年积金；年度津贴；年津
=3X>Ur annual balance 年度余额
!uGfS' Vl annual disposable income 每年可动用收入
Q7uJ9 Y{X annual estimates 周年预算
96 ^aI1: annual fee 年费
lndz annual general meeting 周年大会
/i"hViCrlG annual growth rate 年增率；每年增长率
&q>8 D' annual long-term supplement 长期个案每年补助金
6= ; :[ annual pensionable emolument 可供计算退休金的年薪
$/M-@3wro annual report 年报
j+h+Y| 4J Annual Report on the Consumer Price Index 《消费物价指数年报》
hty'L61\z annual return 周年报表；周年申报表；每年报税表格
B4b' 0p Annual Return Rules 《周年报表规则》
|H
t5a. annual review of consumer prices 每年消费物价回顾
#zl1#TC{( annual roll-forward basis 逐年延展方式
~^obf(N` annual salary 年薪
0 SSdp< annual statement 年度报表；年度决算表
b11I $b
# Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
K[y")ooE<j annuitant 年金受益人
vR\E;V annuity 年金
R@K\ annuity contract 年金合约
D<J'\mo annuity on human life 人寿年金
-{0Pq.v antecedent debt 先前的债项
|E >h*Y ante-dated cheque 倒填日期支票
,4H? + |! anticipated expenditure 预期开支
W hW}ZS'r anticipated net profit 预期纯利
c eG\Q2 anticipated revenue 预期收入
hH`x*:Qja anti-inflation measure 反通货膨胀措施
WRD
z*Zf anti-inflationary stance 反通货膨胀立场
{c*$i^T apparent deficit 表面赤字
@l CG)Ix< apparent financial solvency 表面偿债能力
2uEI@B apparent partner 表面合伙人
T! H(Y4A application for personal assessment 个人入息课税申请书
>B{qPrm I application of fund 资金应用
]pvHs iI: application to release as liquidator and to destruct the books of accounts and documents
MZz9R*_VS 申请免除清盘人职务及毁灭帐簿与文件
Rmw=~NP5 appointed actuary 委任精算师
]Uwp\2Bc appointed auditor 委任核数师；委任审计师
"IU}>y>J appointed trustee 委任的受托人
{P6Bfh7CZ appointer 委任人
\na$Sb+ apportioned pro rata 按比例分摊
uJ2ZHrJ apportionment 分配；分摊
?V2P]| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Ln# o:" E apportionment formula 分摊方程式
L"'=[O~ apportionment of estate duty 遗产税的分摊
-4x! #|] appraisal 估价；评估
&`qYe)1Eo appreciable growth 可观增长
<~dfp appreciable impact 显着影响
QG* hQh
appreciable increase 可观增长
Bb=r?;zjO appreciation 增值；升值
lf`ULY4{ appreciation against other currencies 相对其他货币升值
E.*hY+kGZ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
vt5w(}v( appreciation tax 增值税
0HWSdf| w appropriation 拨款；拨用；拨付
K F 'fg
R appropriation account 拨款帐目
d7kE}{, Appropriation Bill 拨款法案
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<(|4e appropriation-in-aid system 补助拨款办法
~3 bV~H#~m approved assets 核准资产
0G8@UJv6 approved basket stock 认可一篮子证券
J6CSu7Voa approved budget 核准预算
_5 Lcr) approved charitable donation 认可慈善捐款
XdJD"|,h approved charitable institution 认可慈善机构
t#.}0Te7 approved currency 核准货币；认可货币
us.[wp'Sh approved estimates 核准预算
C[,h! approved estimates of expenditure 核准开支预算
~S('\h)1 approved overseas insurer 核准海外保险人
^Z)7Z%
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_9=87u0 approved pooled investment fund 核准汇集投资基金
`e Z DG approved provident fund scheme 认可公积金计划
<ci( 5M approved provision 核准拨款
7;p/S#P: approved redeemable share 核准可赎回股份
bR7tmJ[)Z approved regional stock 认可地区性证券
c $1u approved retirement scheme 认可退休金计划
JAHg_! approved subordinated loan 核准附属贷款
2e\" ?y OD arbitrage 套戥；套汇；套利
Yuv=<V arbitrageur 套戥者；套汇者
IrZjlnht arbitrary amount 临时款项
Y A,. C4=s arrangement 措施；安排；协定
jP<6J( arrears 欠款
g ba1R arrears of pay 欠付薪酬
rCa]T@= arrears of revenue 逾期未收税款；逾期未收的帐项
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Ph9^V articles of association 组织章程；组织细则；组织章程细则
>aJmRA-C} Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
C@*x ascertainment of profit 确定利润
e r_6PV "Asia Clear" “亚洲结算系统”
oL~1M=r Asia Commercial Bank Ltd. 亚洲商业银行有限公司
}m<+tn3m Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
sFZdj0tQ4 Asian Development Fund [ADF] 亚洲发展基金
p8 S~`fjV Asian dollar bond 亚洲美元债券
N_
ODr]L Asian dollar market 亚洲美元市场
Dl.< (/ Asian dollar rate 亚洲美元利率
Vb? wwx7= Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
/HUT6B Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
2(! W
9#] asked price 沽盘；喊价；索价；卖方报价
iY`[dsT assessable income 应评税入息
#q:j~4)h assessable loss 应评税亏损
eY` z\I assessable profit 应评税利润
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{ vJZO assessable value 应评税值
9% kO%j,3 assessed profit 估定利润
<&[`
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#*:1C h]B assessment 评税；评定；估价；评税单
<q'?[aKvR assessment number 评税编号；估价编号
zr ez* assessment of additional tax 补加税评税
;L:UYhDbUx assessment of performance 业绩评估；实绩评价
"d-v s t5 Assessor 评税主任
5dv|NLl asset price bubbles 资产价格泡沫
F
lVG, Z asset-backed securities 具资产保证的证券
M5*Ln-qt(a assets accretion 资产增值
lFuW8G,-f@ assets and liabilities 资产与负债
k @fxs]Y_L assets betterment statement 资产递增表；资产改进表
=,*/P h& assets lending 实物放款；有抵押贷款
15_"U+O(/ assets of the company passing on the death 死者去世时转移的公司资产
@B0fRG y assets pledged as security for liabilities 用作负债抵押的资产
@8\0@[] assets portfolio 资产投资组合
,8DC9yM, assets price 资产价格
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~MNst? assets quality 资产质素
<>KQ8: assets realization 资产变现
+mG"m h F assets refinancing arrangement 资产再集资安排
5n>zJ
~ assets securitization 资产证券化
WMKxGZg" assets situated outside Hong Kong 在香港以外地方的资产
W/RB |TMT assets stripping 削减资产；拆卖资产
GF@` ~im assets value 资产值
IV&5a ]j assignee 承让人
:{eYm|2- assignment 转让；转让书；转让契
@ [FO;4w assignment of interest 权益转让
!gyW15z' assignment of letters patent and trade mark 专利证书及商标转让
'~yxu$aK assignment of property 物业转让；物业转让书
O\q6T7bfRW assignment right 转让权
Y, Lpv| assignor 转让人
N\s-{7K associate 有联系的人；有关连人士；相联者；合伙人；联系人
k3LHLJZ# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
YO.ddy*59 associate member 附属会员
0 {d)f1 associated body corporate 相联法人团体
&9gI?b8 associated company 相联公司；联属公司
KY2z)#/ associated corporation 相联法团
kb$Yc)+R4 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
<bJ|WS| 公认会计师公会〔英国〕
"WY5Pzsi: Association of Futures Exchange Brokers 香港期货经纪协会
V9KRA 1 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9Pvv6WyKy association of underwriters 承保人组织
yEB#*}K? assumption of control 接管
j<WsFVS assurance 担保；保险；转易；转易书
Md9y:)P@Y assurance of interest 权益的转易
b$Ei>%'/"; at 19XX price 按一九ＸＸ年价格计算
y:zNf?6& at a discount 按赔价计算；按贴水价格计算；打折扣
c;KMox/ at a premium 按溢价计算；按升水价格计算
,WsG,Q(K at call 通知付款；按通知
guCCu2OTA% at constant market price 按固定市价计算
OGH,K'l at constant price 按固定价格计算
'4GN%xi at cost 按成本计算
BC#`S&R at current market price 按当时市价计算；按现时市价计算
Ta3* G at current price 按当时价格计算；按现时价格计算
Y x66Xy at factor cost 按要素成本计算；按生产要素成本计算
o=![+g at money-of-the-day price 按付款当日价格计算
#3>jgluM' at or better 按指定或较佳价位〔买卖指令〕
N:KM8PZ&~ at par 按面值计算；平价
h w `pi6
at sight 见票即付
w$]wd`N} at the close 按收市盘
A]%*ye"NT at the opening 按开市盘
4QC_zyTE attestation 见证；见证条款
1D1kjM^Bo at-the-money option 平价期权
?]*"S{Cq v attorney 受权人；受托代表人
lt'N{LFvc attornment 新拥有人承认书
) C\/ ( attributable profit 可归属利润
]w*` } attributable share value 可归属股份价值
a_VWgPVdDS Auckland Stock Exchange 奥克兰证券交易所
b utB S auction 拍卖
B)d 4]]4\\ auctioneer 拍卖商
"Qc4v@~) audit 审计；核数
4K ~> Audit Commission 审计署
am ' K$s Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
/&qE,>hd.+ 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〕
Y HgNL LZ? audit review 帐目审查
o*~=NoR Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
O<AGAD audited account 审计帐目；经审计的帐目
<v\$r2C* audited annual account 经审计的周年帐目
r_8;aPL audited balance sheet 经审计的资产负债表
r~|7paX! auditor 核数师；核数主任；审计师
H7drDw auditor's certificate 核数师证明书；审计师证明书
Y#P!<Q>} auditor's report 核数师报告；审计师报告
TQ~a5q Aussie bond 澳元债券
`.~*pT*u austerity budget 紧缩预算
9 %Vy, Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
>CcDG Australia All Ordinaries Index 澳洲所有普通股票指数
c[3x>f0 Australian Dollar [AUD] 澳元
klc$n07 Australian Options Market 澳大利亚期权市场
H:Q4!< Australian Securities Commission 澳洲证券事务监察委员会
benqm ~{\ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
b!/-9 { Australian Stock Exchange 澳大利亚证券交易所
%ol1WG 9 Austrian Schilling [ATS] 奥地利先令
Y~r)WV!G authentication 认证；鉴证
wrJ" (:VZ authority to purchase 委托购买证；委购书
[tC=P&< authorization 认可；核准；授权；授权书
2h@&yW2j authorization by direction 指示授权
ww+, GnV authorization by instruction 指令授权
A&ceuu authorization by warrant 令状授权
Rb^G~82d? authorization of unit trust 单位信托的认可
sw:a(o&$ authorized agent 指定代理人
m.gv? authorized capital 法定资本
1'\s7P authorized clerk 出市员
0a!|*Z authorized dealer 认可交易商
}t| i1{%_ authorized financial institution 认可财务机构
BNO+-ob- authorized fund 认可基金
X-CoC
authorized fund house 获授权的基金公司；认可基金公司
|NTqJ j authorized institution 认可机构
8"[{[<- authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
y\9#"=+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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KJ2P$ authorized insurer 获授权保险人；获认可承保人
w}97`.Kt!n authorized investment 特准投资项目
%5n'+- XVj authorized person 获授权人
R9K~b^` authorized representative 获授权代表
8h=K S authorized share capital 法定股本
E2=vLI] automated quotation system 自动报价系统
tp"eXA0n Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
! P$[$W 自动交易系统〔香港期货交易所有限公司〕
eT2Tg5Etc automatic adjustment mechanism 自动调整机制
#op0|:/N automatic adjustment system 自动调整系统
?5% o-hB| Automatic Clearing House 自动票据交换所
n-GoG(s..b automatic exchange rates accumulation system 自动化汇率累集系统
Aeq^s Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
(b1e!gJpy automatic teller machine [ATM] 自动柜员机
n0 V^/j} autopay 自动转帐
@ L 6)RF available assets 可用资产
tHM0]Gb} available fiscal reserve 现存财政储备
OeZ "WO available profit 可用利润
HqyAo]{GN Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
J Z>
(h average 平均；平均数；海损
\nTV;@F average basic salary 平均基本薪金
YKOj average consumer expenditure 平均消费开支；一般消费开支
g">^#^hBE average cost 平均成本
{=,I>w]T|W average cost of land production 增辟土地平均成本
S`TQWWQo; average daily turnover 平均每日成交额
y M-k]_ average daily wage rate 平均每日工资率
>oi?aD% average expenditure pattern 平均开支模式
Oe "%v;- average growth rate 平均增长率
4`o<e)c3 average net fixed assets 固定资产平均净值
\0e`sOS` L average of relatives 相对价格平均数
{=U*!`D average price 平均价格
S
C}@eA' average propensity to consume 平均消费倾向；一般消费倾向
?1LRR
;-x average propensity to save 平均储蓄倾向；一般储蓄倾向
^q|W@uG-( average rate 平均率
HHs!6`R$0c average revenue 平均收入；平均收益
e;|$nw- average stock 平均库存；平均存货
?jvuTS 2 average yearly rent 平均年租
#\K"FE0PGz avoidance of double taxation 避免双重课税
<LJb,l" avoidance of tax 避税
