A:
%t:pG}A>:C A share Ａ股；甲类股份
b7_uT`< abatement of tax 减税；减扣免税额
ToWtltCD ABN AMRO Bank N.V. 荷兰银行
$<(FZb= above-the-line expenditure 线上项目支出；经常预算支出
Zw`vPvb! above-the-line receipt 线上项目收入；经常预算收入
;>d uY\$< ABSA Asia Limited 南非联合亚洲有限公司
8NRc+@f|m absolute change 绝对数值变更
<p 7 4U( V absolute expenditure 实际开支
!K~:crUV|S absolute guideline figure 绝对准则数字
xF4> G0 absolute interest 绝对权益
bEJz>oyW" absolute order of discharge 绝对破产解除令
uYv"5U]MFv absolute profit margin 绝对利润幅度
l] .Gz`L absolute value 实值；绝对值
toCxY+"nbU absolutely vested interest 绝对既得权益
~ : \QC absorbed cost 已吸收成本；已分摊成本
dE[nP tstb absorption 吸收；分摊；合并
&eHhj9 absorption rate 吸收率；摊配率；分摊率
W%xg;uzp ACB Finance Limited 亚洲商业财务有限公司
I*Q^$YnM acceptable form of reciprocity 合理的互惠条件
N5%z bfKM acceptable rate 适当利率；适当汇率
sm ~{fg acceptance agreement 承兑协议
~;*SW[4 acceptance for honour 参加承兑
"5,tEP! acceptor 承兑人；接受人；受票人
,c ;u] acceptor for honour 参加承兑人
}(/")i4h accident insurance 意外保险
vxRy7:G" Accident Insurance Association of Hong Kong 香港意外保险公会
)d\u_m W^ accident insurance scheme 意外保险计划
q{ ?ku!cL accident year basis 意外年度基准
V{j>09u accommodation 通融；贷款
Gx]J6Z8 accommodation bill 通融票据；空头票据
i]@QxzCSF accommodation party 汇票代发人
lj4D: >Ov account balance 帐户余额；帐户结余
H8g1S MT account book 帐簿
EGZ F@#N account collected in advance 预收款项
?/ @~ d account current book 往来帐簿
K5fL{2V? account of after-acquired property 事后取得的财产报告
A@kp` - account of defaulter 拖欠帐目
u ::2 c account payable 应付帐款
$YX\&%N account payee only [A/C payee only] 只可转帐；存入收款人帐户
]H4T80wm& account receivable 应收帐款
0~5'O[NhF account receivable report 应收帐款报表
?x|8"*N account statement 结单；帐单；会计财务报表
EN =oA P account title 帐户名称；会计科目
P sLMV:O9S accountant's report 会计师报告
v ;q <h Accountant's Report Rules 会计师报告规则
v~2$ 9x!9 accounting and auditing procedure 会计与审计程序；会计与核数程序
g0P^ O@8 Accounting Arrangements 《会计安排》
AI|8E8h+D accounting basis 会计基础
o6PDCaT7 accounting by Official Receiver 破产管理署署长呈交的帐目
Tjfg[Z/x Accounting Circular 《会计通告》
8d90B9 accounting class 会计类别
&{Zt(%\ ' accounting date 记帐日期；会计结算日期
,&1DK x accounting for money 款项核算
d&dp#)._8 Accounting Officer 会计主任
/"Bm 1 accounting period 会计报告期；会计期
j}2,|9ne accounting policy 会计政策；会计方针
~ "^]\3# accounting practice 会计惯例
5f:Mb|. ? accounting principle 会计准则
YM idSfi accounting record 会计记录
%YI Xk1 accounting report 会计报告
9D2}heTN Accounting Services Branch [Treasury] 会计事务部〔库务署〕
CO` %eL ~ Accounting Society of China 中国会计学会
V?a+u7*U& accounting statement 会计报表
b0A*zQA_) accounting system 会计制度；会计系统
UKBVCAK accounting transaction 会计事项；帐务交易
OKo39 A\fu accounting treatment 会计处理
[q/tKdo@ accounting year 会计年度
\Qh{uk[ accretion 增值；添加
f:_\S accrual 应计项目；应累算数目
{g:I5
A# accrual basis 应计制；权责发生制
B} %B4&Ij accrual basis accounting 应计制会计；权责发生制会计
=Mb1)^m accrue 应累算；应计
iG \ ] accrued benefit 应累算利益
dA`. accrued charges 应计费用
]pZxbs&Vb accrued cumulative preference share dividend 应累算的累积优先股股息
^=H. .pr accrued expenses 应累算费用
RGw=!0V accrued interest payable 应付利息；应计未付利息
{c'2{`px 5 accrued interest receivable 应收利息；应计未收利息
CMm:Vea accrued right 累算权益
%V>Ss9;/8 accruing profit 应累算的利润
NDJIaX:] accumulated fiscal reserve 累积财政储备
cK;,=\ accumulated profit 累积利润；滚存溢利
pohA??t2: accumulated reserve 累积储备
BrdHTk= Vy accumulation of surplus income 累积收益盈余
Ye '=F acquired assets 既得资产
. #M' acquisition 收购；购置；取得
#bqc} h9 acquisition cost 购置成本
rNgFsFQ>. acquisition expenses 购置费用
8E m X acquisition of 100% interest 收购全部股权
"Dc6kn^}3 acquisition of control 取得控制权
$c !cO" U acquisition of fixed assets 购置固定资产
d+1q[,- acquisition of shell “买壳”
9 a ED6 acquisition price 收购价
TTS.wBpR, act of God 天灾
%>dCAj" acting partner 执事合伙人
}/ p>DMN active market 买卖活跃的市场；交投畅旺的市场；旺市
9t.u9C=!F active partner 积极参与的合伙人
QJL%J active trading 交投活跃
DS@ZE Q`F actual circulation 实际流通
lG\6z"K actual cost 实际成本
/AJ#ngXz actual expenditure 实际开支；实际支出
/'V(F* g actual income 实际入息；实际收入；实际收益
p7UdZOi2 actual market 现货市场
03F%!Rm/j actual price 现货价；实际价格
7X
h'VOljB actual profit 实际利润
Op&i6V}<s actual quotation 实盘；实际价位；实际报价
3;wAm/Z:Q actual year basis 按实际年度计算
}r}$8M+ 1 actuals 实货
}tvLe3O actuarial investigation 精算调查
d-=RS]j;j actuarial principle 精算原则
8n.sg({g actuarial report 精算师报告
}9& Z#1/ Actuarial Society of Hong Kong 香港精算学会
y"Fp4$qb actuarial valuation 精算师估值
2yu\f u actuary 精算师
_vQtV] ad referendum agreement 暂定协议；有待覆核的协定
0Q81$% @< ad valorem duty 从价税；按值征税
rOt`5_2f ad valorem duty system 从价税制
Qi
3 di ad valorem fee 从价费
^x W u7q ad valorem tariff 从价关税
}@kD &2 additional allowance 额外免税额
aZ [
aZU additional amount for unexpired risk 未过期风险的额外款额
1:7 uS . additional assessable profit 补加应评税利润
+d7sy0 additional assessment 补加评税
n+C]&6-b additional commitment 额外承担
qSB]Zm< additional commitment vote 额外承担拨款
HLL[r0P`F additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
AY{-Hf& additional dependent parent allowance 供养父母额外免税额
9 ~bl additional provision 额外拨款
E8[{U8)[;5 additional stamp duty 附加印花税
K%Dksx7ow additional tax 补加税罚款；补加税款
9n#Q1Xq Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
G~SgI>Q adjudged bankrupt 被裁定破产
%^e~;i=2 adjudicated bankrupt 裁定破产人
[0M2`x4` adjudication fee 裁定费；评定印花税额手续费；评估契据费
4fK(<2i adjudication of bankruptcy 裁定破产；宣告破产
[D8u.8q adjudication of insolvency 裁定无力偿还债务
Q}pnb3J>T adjusted actual 经调整的实数；调整后的实数
V'kCd 4 adjusted current assets 经调整的流动资产；调整后的流动资产
^hG
Y,\K9 adjusted figure 经调整的数字；调整后的数额
_0~WT adjusted liabilities 经调整的负债；调整后的负债
"|{3V:e>a adjusted loss 经调整的亏损；调整后的亏损
< r6e23 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
{fwA=J9%KS adjusted profit 经调整的利润；调整后的利润
{ [r}&^K15 adjusted surplus 经调整的盈余额；调整后的盈余额
zG \g{cB adjusted value 经调整的价值；调整后的价值
(zW;&A adjustment 调整；修订；理算〔保险〕
^Z?X\t adjustment centre 调剂中心
v9<7= D&x adjustment lag 调整过程的时间差距；调整时差
dQ&S&SW adjustment mechanism 调整机制
f L @rv adjustment of loss 亏损调整
N! 7r~B
adjustment process 调整过程；调整程序
.AEOf0t adjustment range 调整幅度
<78]OZ] Z administered exchange rate 受管制汇率
X67.%>#3 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+~gqP k administration expenses 行政费用
D}n&`^1X+ administration fee 手续费；行政费
_cz&f %qr administration in bankruptcy 破产管理
f.V 1 administration order 遗产管理令
wYZ"fusT administrator 管理人；遗产管理人
%9D$N
administrator of the estate 遗产管理人
eBZa 9X$ admission of debt 债项承认书
cY%[UK $l admission of proof 接纳债权证明
XkB^.[B advance 放贷款项；垫付款项；预支款项；预付款项
'dE G\?v9 advance account 暂支帐目；预付款帐户
q+A^JjzT advance compensation 预付补偿金
?vHow$ advance from shareholder 股东垫款
q4].C|7 advance pending reimbursement 预支以待日后付还
+-b:XeHSZ advanced economy 先进经济体系
?y.q<F) advancement 预付；预付财产
h8IjTd]z{$ advances warrant 垫款令
"qL4D 4 advancing 贷出
[iJU{W adverse balance 逆差
Hwr#
NKz- adverse exchange 逆汇
kbqG) advertisement addressed to shareholders 在报章刊登的致股东通告
t;[L-|^ advice for collection 托收通知书
RR2Q advice of drawing 提款通知书；汇票通知书
+UzFHiG y# advice of payment 付款通知
]SNA2?q Advisory Committee [Securities and Futures Commission]
ZTCzD 8 谘询委员会〔证券及期货事务监察委员会〕
d3A= (/>D Advisory Committee on Diversification 经济多元化谘询委员会
cR; zNS affidavit 誓章；遗产申报誓章
|K},f, affidavit of no receipt 述明无收款的誓章
W$&kOdD!$ affiliate 联号；联营公司；附属公司
/u9Md 3q*' affiliated company 附属公司；联号；联营公司
v3b[08
F affirmation [estate duty] 非宗教式宣誓〔遗产税〕
6pkZ8Vp: affordability 负担能力
5O.dRp7d J African Development Bank [AfDB] 非洲开发银行
$=>(7 =l_ after-acquired property 事后取得的财产
b;wf7 ~a* after-hours dealing 市后交易
"AN2K after-tax profit 税后盈利；税后利润；税后溢利
%GRD3S
agency agreement 代理协议
| aH ;@V agency expenses 代理机构的开支
j@4
yRl ^ agency fee 代理费
%O 5
k+~9 Agency Law 《代理法》
txF)R[ dZK agent 代理人；承销人
`;[ j`v8O agent of company 公司代理人
J CjQR`) agent's fee 代理人费；经纪费
uZs m=('ww aggregate 总计；总数；总体数字
UlBg6 aggregate amount 总款额；总额
s?;rP,{:p aggregate assets and liabilities 总体资产与负债
b 9M.p*! aggregate at constant price 按固定价格计算的总体数字
Q'f!392| aggregate demand 总需求
0\ G`AO;D aggregate gross position 总持仓量
V=<OV]0 aggregate limit 总限额
Pn )^mt aggregate of salaries tax 合计薪俸税
^;J@]&[
~ aggregate performance 总体表现；总体业绩
~n)! e#p aggregate supply 总体供应
C$X
)I~M aggregate surplus 总盈余
+\SNaq~& aggregate total 整体总额
I }AO_rtb aggregate value 总值；合计价值
;#np~gL aggregated basis 合计基准
zd) 2@jX= aggregated net chargeable income 合计应课税入息实额
- >DfT*) aggregation 合并计算；合计；总和
al/3$0#U aggregation of incomes of husband and wife 夫妇入息合并计算
Vp = aggregation of property 财产的总和
1}#(4tw) agio 差价；贴水
>>lT-w Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
hg}Rh Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:e- &, K 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
EleK*l Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<ex,@ {n4 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
1:- ^* Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
,vBi) H 《香港政府和大韩民国政府关于相互促进和保护投资协定》
SK 2nxZOH agreement for a settlement 授产协议
fH_G; #q agreement for assignment 转让协议
xPa>-N=* agreement for sale 售卖协议；买卖协议
{^TV Zdw agreement for sale and purchase 买卖协议
2ql7*g?Uq@ agreement for the payment of interest 支付利息协议
+P C<# agreement for the repayment of money 还款协议
f
=H,B Q agreement of reinsurance 再保险协议
4:$?u}9[:[ Agricultural Bank of China 中国农业银行
( [loWr}QR air passenger departure tax 飞机乘客离境税
%|(~k*s4 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
b .9]b airport tax 机场税
JTcK\t8 alcohol duty 酒精税
yVe<[!hJ alienation 让与；让渡；转让
ebk{p < alimony 生活费；赡养费
xk}(u`:. All Ordinaries Index [AOI] 所有普通股指数
xNG 'UbU all risks 全险；综合险
/yHM =&Vg] All Sales Record for Stock Market 《股票市场成交报告》
WNkAI9B Allied Capital Resources Limited 新联财务有限公司
bP;cDQ(g all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8 i!~w 7z allocation letter 拨款信件
uq;,h46 ki allocation of fund 分配款项；预留款项
zh5{t0E}C allocation of profit 利润分配；溢利分配
76[O3% allocation warrant 拨款令
Hu$]V*rAG allotment 分配；配股
> S / Zd allotment notice 股份配售通知；配股通知
|CME:; {T allotment of shares 股份分配
lf3:Z5*&> allowable 可获宽免；免税的
{p -b,J9~a allowable business loss 可扣除的营业亏损
(5 @9j allowable expenses 可扣税的支出
8+Lig allowance 免税额；津贴；备抵；准备金
5TlPs_o allowance for debts 债项的免税额
@";z?xj allowance for depreciation by wear and tear 耗损折旧免税额
uHdrHP allowance for funeral expenses 殡殓费的免税额
4;;F(yk8 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
yb BLBJb allowance for repairs and outgoings 修葺及支出方面的免税额
XcJ'w allowance to debtor 给债务人的津贴
}Sa2s&[< alteration of capital 资本更改
#pJ^w>YNy alternate trustee 候补受托人
J~z;sTR amalgamation 合并
7)zn[4v7qt ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]Xcq f9k ambit of charges 征税范围；收费范围
"rz|sbj amended valuation 经修订的估值
y}jX/Ln American Commodities Exchange 美国商品交易所
Ba/Z<1) American Express Bank Limited 美国运通银行
H27J kZ& American Stock Exchange 美国证券交易所
J-lQPMI, amortization 摊销
ARYqX \-e amount due from banks 存放银行同业的款项
5q[0;`J amount due from banks abroad 存放海外银行同业的款项
q_Td!?2? amount due from holding companies 控股公司欠款
2Up 1
FFRx amount due from local banks 存放本港银行同业的款项
Fy-+? ~ amount due to banks 银行同业的存款
Y7R"~IA$ amount due to banks abroad 海外银行同业的存款
ehO@3%z30c amount due to holding companies 控股公司存款
O~F/pJN` amount due to local banks 本港银行同业的存款
x w-x<7 amount due to outport banks 外埠银行同业的存款
z^
+CD- amount for note issue 发行纸币的款额
j3QpY9A amount of bond 担保契据的款额
/#J)EH4p amount of consideration 代价款额
|RQ19m@ amount of contribution 供款数额
h'wOslyFa amount of indebtedness 负债款额
o"@ y=n/ amount of principal of the loan 贷款本金额
d )|{iUcW amount of rates chargeable 应征差饷数额
}'{39vc . amount of share capital 股本额
}zV PdBRfm amount of sums assured 承保款额
tBe)#-O amount of variation 变动幅度
M-KjRl amount of vote 拨款数额
a
pqzf amount payable 应付款额
$3](6 amount receivable 应收款额
?4=8z8((! Amsterdam Stock Exchange 阿姆斯特丹证券交易所
D %cWw0Oq analysis 分析
Y >-|`2Z
ancillary risk 附属风险
po_||NIY annual account 周年帐目；周年帐目报表；年度决算；年结
4%O*2JAw annual accounting date 年结日期
)AOD~T4s7 annual allowance 每年免税额；年积金；年度津贴；年津
TDg#O!DUF annual balance 年度余额
}~dXz?{p8 annual disposable income 每年可动用收入
pYV$sDlD annual estimates 周年预算
q4vu r>m6 annual fee 年费
10 dVV[= annual general meeting 周年大会
6~\z ]LZ annual growth rate 年增率；每年增长率
uf,4GPo, annual long-term supplement 长期个案每年补助金
cOra`7L` annual pensionable emolument 可供计算退休金的年薪
a#W:SgE?Y annual report 年报
wL,b.] Annual Report on the Consumer Price Index 《消费物价指数年报》
p~M1}mE annual return 周年报表；周年申报表；每年报税表格
e47JL W&b Annual Return Rules 《周年报表规则》
le`&VdE^ annual review of consumer prices 每年消费物价回顾
((rk)Q+;v annual roll-forward basis 逐年延展方式
N m- {$U annual salary 年薪
V Y8 p[` annual statement 年度报表；年度决算表
z^9Yoqog 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
#V[ ?puE@ annuitant 年金受益人
U:>'^tkp annuity 年金
|E-0P=h annuity contract 年金合约
N!DAn \g annuity on human life 人寿年金
}gL9G antecedent debt 先前的债项
l5S (x Q ante-dated cheque 倒填日期支票
S4kGy}{+i anticipated expenditure 预期开支
R sU= fe, anticipated net profit 预期纯利
$DW3H1iW anticipated revenue 预期收入
fXMVl\ < anti-inflation measure 反通货膨胀措施
QOIi/flK anti-inflationary stance 反通货膨胀立场
/_E:sI9( apparent deficit 表面赤字
,LZ6Wu $P apparent financial solvency 表面偿债能力
L1*P<C b apparent partner 表面合伙人
^ pMjii8IZ application for personal assessment 个人入息课税申请书
4 8M)A application of fund 资金应用
xI'<4lo7Z application to release as liquidator and to destruct the books of accounts and documents
3ydOBeY 申请免除清盘人职务及毁灭帐簿与文件
w\=zTHo88 appointed actuary 委任精算师
vOsd>3" appointed auditor 委任核数师；委任审计师
v,r}q1.E} appointed trustee 委任的受托人
xEaRuH c appointer 委任人
u3kK!2cdP apportioned pro rata 按比例分摊
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2maI apportionment 分配；分摊
o7VNw8Bp Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
YKLh$ apportionment formula 分摊方程式
"+s#!Fh * apportionment of estate duty 遗产税的分摊
LU4\&fd appraisal 估价；评估
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m appreciable growth 可观增长
EDvK9J appreciable impact 显着影响
&$ F0 appreciable increase 可观增长
qie7iE`o appreciation 增值；升值
AY:3o3M appreciation against other currencies 相对其他货币升值
8 f%@:}H appreciation of the exchange value of Hong Kong dollar 港元汇值上升
` 1DJw e2 appreciation tax 增值税
?RvXO'm l appropriation 拨款；拨用；拨付
VE^NSk Oa& appropriation account 拨款帐目
_:0<]<x? Appropriation Bill 拨款法案
}5bh,' appropriation-in-aid system 补助拨款办法
I#@i A! approved assets 核准资产
#(h~l> r approved basket stock 认可一篮子证券
noe1*2*T E approved budget 核准预算
0"o<( 1 approved charitable donation 认可慈善捐款
-h*Y d) approved charitable institution 认可慈善机构
r9@O `i approved currency 核准货币；认可货币
gBHev1^y approved estimates 核准预算
xBU\$ToC approved estimates of expenditure 核准开支预算
tx&>Eo approved overseas insurer 核准海外保险人
B{a:cz>0< approved overseas trust company 核准海外信托公司
9}`O*A=KC approved pooled investment fund 核准汇集投资基金
&KgR;.R^J approved provident fund scheme 认可公积金计划
[6BL C{2 approved provision 核准拨款
/7*jH2 approved redeemable share 核准可赎回股份
zB \g'F/ approved regional stock 认可地区性证券
8-c G[/|0 approved retirement scheme 认可退休金计划
wKum{X8 approved subordinated loan 核准附属贷款
0t5>'GYX arbitrage 套戥；套汇；套利
[y}/QPR arbitrageur 套戥者；套汇者
^G= wRtS arbitrary amount 临时款项
* 103 arrangement 措施；安排；协定
B Hn`e~ arrears 欠款
>5wA B arrears of pay 欠付薪酬
jp yV52 arrears of revenue 逾期未收税款；逾期未收的帐项
}p}i _'% articles of association 组织章程；组织细则；组织章程细则
KSVIX!EsX Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
(}O)pqZ> ascertainment of profit 确定利润
j2lo~J) "Asia Clear" “亚洲结算系统”
F}0QocD Asia Commercial Bank Ltd. 亚洲商业银行有限公司
gB&]kHLO Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
2 *n2!7jZ* Asian Development Fund [ADF] 亚洲发展基金
- t4 "BD Asian dollar bond 亚洲美元债券
u1` 8f]qt Asian dollar market 亚洲美元市场
KpC)A5u6 Asian dollar rate 亚洲美元利率
xC`Hm?kM Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
]l+Bg;F #V Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
(U2G " asked price 沽盘；喊价；索价；卖方报价
p\:_E+lsU assessable income 应评税入息
9~zh]deH assessable loss 应评税亏损
Zqd&EO m assessable profit 应评税利润
,Ng3!2&$e assessable value 应评税值
K%qunjv assessed profit 估定利润
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assessed value 经评估价值
D[ 7 K2G+ assessment 评税；评定；估价；评税单
@S?.`o assessment number 评税编号；估价编号
' F`*(\# assessment of additional tax 补加税评税
JwB:NqB assessment of performance 业绩评估；实绩评价
s6Bt)8 A Assessor 评税主任
NUH;GMj,, asset price bubbles 资产价格泡沫
Y::fcMJr;Q asset-backed securities 具资产保证的证券
o}v # Df assets accretion 资产增值
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EEr? " assets and liabilities 资产与负债
7 t5X assets betterment statement 资产递增表；资产改进表
7oF`Os+U assets lending 实物放款；有抵押贷款
oF.Fg<p ( assets of the company passing on the death 死者去世时转移的公司资产
N ED`GU assets pledged as security for liabilities 用作负债抵押的资产
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kKMz assets portfolio 资产投资组合
9/ }i 6j8Z assets price 资产价格
s7I*=}{g0. assets quality 资产质素
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i& assets realization 资产变现
)oTEB# J assets refinancing arrangement 资产再集资安排
Qa t%<;P2 assets securitization 资产证券化
FvG9PPd assets situated outside Hong Kong 在香港以外地方的资产
"x9xJ assets stripping 削减资产；拆卖资产
z:u`W#Rf assets value 资产值
$2] 1 3j assignee 承让人
MGc=TQ. assignment 转让；转让书；转让契
@EfCNOy assignment of interest 权益转让
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O \I7 m assignment of letters patent and trade mark 专利证书及商标转让
;DC0LJ assignment of property 物业转让；物业转让书
au"HIyi?k assignment right 转让权
P :lv Z assignor 转让人
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} associate 有联系的人；有关连人士；相联者；合伙人；联系人
K rMIJA4> Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
dwrc"GK!o associate member 附属会员
bw%1*;n) associated body corporate 相联法人团体
T 6QnCmB4 associated company 相联公司；联属公司
>]:R{1h associated corporation 相联法团
qq w6p j Association of Chartered Certified Accountants [ACCA] [United Kingdom]
/T#<g: 公认会计师公会〔英国〕
x)"=*Jj Association of Futures Exchange Brokers 香港期货经纪协会
6i.'S5. Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
YtW#MG$f association of underwriters 承保人组织
@kvp2P+O assumption of control 接管
ez(4TtT assurance 担保；保险；转易；转易书
bIp;$ZHy`K assurance of interest 权益的转易
`6~*kCj5 at 19XX price 按一九ＸＸ年价格计算
#Yw^n?~~ at a discount 按赔价计算；按贴水价格计算；打折扣
d/ Py, at a premium 按溢价计算；按升水价格计算
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8 at call 通知付款；按通知
b cM#KA at constant market price 按固定市价计算
*Z{$0K at constant price 按固定价格计算
1"/V?ArfL at cost 按成本计算
/lr RbZ at current market price 按当时市价计算；按现时市价计算
KG>.7xVWV7 at current price 按当时价格计算；按现时价格计算
!Q.c8GRUQ at factor cost 按要素成本计算；按生产要素成本计算
V. y+u7<3} at money-of-the-day price 按付款当日价格计算
W3<O+ S& at or better 按指定或较佳价位〔买卖指令〕
KNY<"b at par 按面值计算；平价
0p2 0Rt at sight 见票即付
zNE!m:s at the close 按收市盘
yqejd_cd at the opening 按开市盘
'Dat.@j attestation 见证；见证条款
=7e8N&-nv at-the-money option 平价期权
^]U2Jd attorney 受权人；受托代表人
!-N!8 0 attornment 新拥有人承认书
iS=T/<|? attributable profit 可归属利润
3 0DpIkf attributable share value 可归属股份价值
P? 9C BhN Auckland Stock Exchange 奥克兰证券交易所
EHzZ9zH\ auction 拍卖
'/sc `(`:0 auctioneer 拍卖商
m9L+|r audit 审计；核数
EAY9~b6~c Audit Commission 审计署
_Fz )2h,3 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Ku&(+e 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
e3S6+H),I audit review 帐目审查
++ dV5 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
5 @0c@Q audited account 审计帐目；经审计的帐目
uFok'3!g7% audited annual account 经审计的周年帐目
H hqqJEp0 audited balance sheet 经审计的资产负债表
D VB:8"Bu auditor 核数师；核数主任；审计师
(S2<6Nm8 auditor's certificate 核数师证明书；审计师证明书
RLKO 0 # auditor's report 核数师报告；审计师报告
+vU.#C_2 Aussie bond 澳元债券
-g@pJ^>: austerity budget 紧缩预算
hA@X;Mh^w Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@W. `'b- Australia All Ordinaries Index 澳洲所有普通股票指数
vi5~ Rd` Australian Dollar [AUD] 澳元
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L/' Australian Options Market 澳大利亚期权市场
Y\op9 Fw Australian Securities Commission 澳洲证券事务监察委员会
E_H1X'|qS4 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
qL'3MY.! Australian Stock Exchange 澳大利亚证券交易所
W2<X 5' Austrian Schilling [ATS] 奥地利先令
I?fE=2}9 authentication 认证；鉴证
:lE7v~!Z authority to purchase 委托购买证；委购书
&1Y+ q] authorization 认可；核准；授权；授权书
wR;l"*j authorization by direction 指示授权
N$y4>g authorization by instruction 指令授权
>#q|Pjv] authorization by warrant 令状授权
~(Tz < authorization of unit trust 单位信托的认可
S;t ~"87v* authorized agent 指定代理人
+?.,pq n<= authorized capital 法定资本
F;b| A`M authorized clerk 出市员
y jSN;3t71 authorized dealer 认可交易商
-"cN9RF authorized financial institution 认可财务机构
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[ authorized fund 认可基金
|hdh4P$+| authorized fund house 获授权的基金公司；认可基金公司
:w];N|48s authorized institution 认可机构
kqyMrZ# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
^#=L?e authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
H!Od.$ZIX authorized insurer 获授权保险人；获认可承保人
8o dVdivh authorized investment 特准投资项目
HhpP}9 P; authorized person 获授权人
@i`gR% authorized representative 获授权代表
w+MdQ@'5 authorized share capital 法定股本
}`MO}Pz automated quotation system 自动报价系统
l ,X;<&-[ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
z)0VP QMT 自动交易系统〔香港期货交易所有限公司〕
G{"1 I automatic adjustment mechanism 自动调整机制
%b*%'#iK automatic adjustment system 自动调整系统
JJ+< ?CeHD Automatic Clearing House 自动票据交换所
9:Y:Vx automatic exchange rates accumulation system 自动化汇率累集系统
jqLyX Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
RhJ<<T.2 automatic teller machine [ATM] 自动柜员机
+p[~hM6? autopay 自动转帐
gO/(/e>P available assets 可用资产
eyE&<:F#J available fiscal reserve 现存财政储备
uVk8KMYU available profit 可用利润
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bho k Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
QB. 7 n&u average 平均；平均数；海损
]u,~/Gy average basic salary 平均基本薪金
/Mk) H
d average consumer expenditure 平均消费开支；一般消费开支
YL. z|{\e average cost 平均成本
h4 9Q2` average cost of land production 增辟土地平均成本
O-B3@qQ. h average daily turnover 平均每日成交额
Q?tV:jogY average daily wage rate 平均每日工资率
{Q-U =me\ average expenditure pattern 平均开支模式
%*gO<U4L] average growth rate 平均增长率
eeDhTw9 average net fixed assets 固定资产平均净值
jG2w(h/" average of relatives 相对价格平均数
[D,:=p` average price 平均价格
N0piL6Js average propensity to consume 平均消费倾向；一般消费倾向
Stc\P]%d average propensity to save 平均储蓄倾向；一般储蓄倾向
l6 WcnJ average rate 平均率
{L=[1 average revenue 平均收入；平均收益
P~ykC{nD average stock 平均库存；平均存货
};j&)M average yearly rent 平均年租
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avoidance of double taxation 避免双重课税
x L BG}C avoidance of tax 避税
