A:
P-F)%T[ A share Ａ股；甲类股份
^b: ( jI*l abatement of tax 减税；减扣免税额
.2d9?p3Y ABN AMRO Bank N.V. 荷兰银行
:w}{$v}#D; above-the-line expenditure 线上项目支出；经常预算支出
T134ZXqqz above-the-line receipt 线上项目收入；经常预算收入
V7#v6!7A@ ABSA Asia Limited 南非联合亚洲有限公司
Xq'cA9v=$J absolute change 绝对数值变更
EA ]+v q absolute expenditure 实际开支
KT]Pw\y5 absolute guideline figure 绝对准则数字
?
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b0 iSn#$ absolute order of discharge 绝对破产解除令
S$ KFf=0 absolute profit margin 绝对利润幅度
kEwaT$ absolute value 实值；绝对值
~ wg:!VWA) absolutely vested interest 绝对既得权益
X%yO5c\l2 absorbed cost 已吸收成本；已分摊成本
]7-& V-Ct* absorption 吸收；分摊；合并
F,
U*yj absorption rate 吸收率；摊配率；分摊率
SG b;!T * ACB Finance Limited 亚洲商业财务有限公司
J>fQN W!{ acceptable form of reciprocity 合理的互惠条件
+"9hWb5 acceptable rate 适当利率；适当汇率
g^*<f8 ~d acceptance agreement 承兑协议
; ^t{Il'j acceptance for honour 参加承兑
h(WrL acceptor 承兑人；接受人；受票人
dJ$"l|$$ acceptor for honour 参加承兑人
ga?*DI8w accident insurance 意外保险
d%l{V6 Accident Insurance Association of Hong Kong 香港意外保险公会
^u 3V
E accident insurance scheme 意外保险计划
OL4z%mDZi accident year basis 意外年度基准
Y5fLmPza accommodation 通融；贷款
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[{& accommodation bill 通融票据；空头票据
74!oe u.> accommodation party 汇票代发人
!9 fz(9 account balance 帐户余额；帐户结余
:W b j\ account book 帐簿
IV\J3N^ account collected in advance 预收款项
ss;R8:5 account current book 往来帐簿
~?B;!Csk account of after-acquired property 事后取得的财产报告
'SQG>F Uy account of defaulter 拖欠帐目
(sVi\R account payable 应付帐款
nUkaz*4qU account payee only [A/C payee only] 只可转帐；存入收款人帐户
f~ }H account receivable 应收帐款
!i=nSqW account receivable report 应收帐款报表
9UvXC)R1 account statement 结单；帐单；会计财务报表
eQQ> account title 帐户名称；会计科目
^CwR!I.D}4 accountant's report 会计师报告
[+qCs7' Accountant's Report Rules 会计师报告规则
!w&kyW?e accounting and auditing procedure 会计与审计程序；会计与核数程序
zYl#4O`=c Accounting Arrangements 《会计安排》
v4@Z(M accounting basis 会计基础
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accounting by Official Receiver 破产管理署署长呈交的帐目
cwGbSW$t Accounting Circular 《会计通告》
t&?i m< accounting class 会计类别
^>"z@$|\: accounting date 记帐日期；会计结算日期
9"g6C< accounting for money 款项核算
R8.CC1Ix Accounting Officer 会计主任
K~ ;4 5Z2 accounting period 会计报告期；会计期
1S@v Gq} accounting policy 会计政策；会计方针
JxyB( accounting practice 会计惯例
q^6 +!&" accounting principle 会计准则
B]tIi ^ accounting record 会计记录
odIZo|dv accounting report 会计报告
Z@hD(MS (C Accounting Services Branch [Treasury] 会计事务部〔库务署〕
m&| `x Accounting Society of China 中国会计学会
LM2TZ accounting statement 会计报表
RT%pDym\ accounting system 会计制度；会计系统
&+G"k~% accounting transaction 会计事项；帐务交易
qKJSj
accounting treatment 会计处理
Y!;|ld accounting year 会计年度
|!y A@y? accretion 增值；添加
#r3l[ bKK accrual 应计项目；应累算数目
|HZT N" accrual basis 应计制；权责发生制
pmX#E accrual basis accounting 应计制会计；权责发生制会计
9c JH" accrue 应累算；应计
8i?l02 accrued benefit 应累算利益
. 7n\d55a accrued charges 应计费用
*Vho?P6y\Y accrued cumulative preference share dividend 应累算的累积优先股股息
.!JVr" 8 accrued expenses 应累算费用
4
B*0M accrued interest payable 应付利息；应计未付利息
OgX6'E\E accrued interest receivable 应收利息；应计未收利息
ETB6f accrued right 累算权益
O:da-xWJ accruing profit 应累算的利润
+f[ED4E>'( accumulated fiscal reserve 累积财政储备
I$8" N]/C accumulated profit 累积利润；滚存溢利
37;$-cFE accumulated reserve 累积储备
jM\*A#Jo5 accumulation of surplus income 累积收益盈余
*cye O* acquired assets 既得资产
a
^%"7Ri acquisition 收购；购置；取得
@)K %2Y` acquisition cost 购置成本
M,ir`"s acquisition expenses 购置费用
C:G8c[ acquisition of 100% interest 收购全部股权
iDf,e Kk$' acquisition of control 取得控制权
8uA,iYD
acquisition of fixed assets 购置固定资产
O@YTAT&d# acquisition of shell “买壳”
Z {H5oUk acquisition price 收购价
bGorH=pb5R act of God 天灾
t='# |'); acting partner 执事合伙人
8XsguC active market 买卖活跃的市场；交投畅旺的市场；旺市
&d'Awvy 0 active partner 积极参与的合伙人
&N;-J2M active trading 交投活跃
0q&'(-{s1 actual circulation 实际流通
><=gV~7lx actual cost 实际成本
q { O% | actual expenditure 实际开支；实际支出
8Dvazg}4 actual income 实际入息；实际收入；实际收益
@u1zB: actual market 现货市场
/ <rt1&0 actual price 现货价；实际价格
h&kZj Q& actual profit 实际利润
o-o'z'9 actual quotation 实盘；实际价位；实际报价
BATG FS& actual year basis 按实际年度计算
E#s)52z=B actuals 实货
=~+D UMBT actuarial investigation 精算调查
A=kH%0s2p@ actuarial principle 精算原则
?-Vjha@BO actuarial report 精算师报告
9aJ%`i Actuarial Society of Hong Kong 香港精算学会
8iekEG$H actuarial valuation 精算师估值
3"{ .37Q actuary 精算师
~xoF6 CF ad referendum agreement 暂定协议；有待覆核的协定
JH8zF{? ad valorem duty 从价税；按值征税
q7&6r|w1I ad valorem duty system 从价税制
YZ+RWu9K ad valorem fee 从价费
#0Tq=:AE> ad valorem tariff 从价关税
Bph of0{<} additional allowance 额外免税额
Ye.r%i & additional amount for unexpired risk 未过期风险的额外款额
SRSvot};C additional assessable profit 补加应评税利润
57 #6yXQ
additional assessment 补加评税
[}fv dW additional commitment 额外承担
n3sUbs; additional commitment vote 额外承担拨款
ek
N' k additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Vrvic4 additional dependent parent allowance 供养父母额外免税额
5[Pr|AY additional provision 额外拨款
pD&& l!i&[ additional stamp duty 附加印花税
M2U&?V C! additional tax 补加税罚款；补加税款
rLX4jT^
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
*cO sv adjudged bankrupt 被裁定破产
j+HHQd7Y adjudicated bankrupt 裁定破产人
'KPASfC adjudication fee 裁定费；评定印花税额手续费；评估契据费
a/< Csad adjudication of bankruptcy 裁定破产；宣告破产
f0T ,ul, adjudication of insolvency 裁定无力偿还债务
1 1cWy+8D adjusted actual 经调整的实数；调整后的实数
5pn)yk~ adjusted current assets 经调整的流动资产；调整后的流动资产
+[xnZ$Iev adjusted figure 经调整的数字；调整后的数额
(x q% adjusted liabilities 经调整的负债；调整后的负债
_.-;5M- adjusted loss 经调整的亏损；调整后的亏损
=r@vc adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
z'`y,8Y 1l adjusted profit 经调整的利润；调整后的利润
J "FC%\| adjusted surplus 经调整的盈余额；调整后的盈余额
: g.46dp4 adjusted value 经调整的价值；调整后的价值
)Tm HhNo adjustment 调整；修订；理算〔保险〕
^OErq&`u adjustment centre 调剂中心
CXCpqcC adjustment lag 调整过程的时间差距；调整时差
Dnc<sd; adjustment mechanism 调整机制
V"!G2& adjustment of loss 亏损调整
\Y}3cE adjustment process 调整过程；调整程序
K'h 1szW adjustment range 调整幅度
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m%i administered exchange rate 受管制汇率
U!m @DJj Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
n k2om$nN administration expenses 行政费用
4GB7A]^E administration fee 手续费；行政费
5?Wto4j administration in bankruptcy 破产管理
gI8Bx ] administration order 遗产管理令
TYA ~#3G) administrator 管理人；遗产管理人
lKgKtQpi administrator of the estate 遗产管理人
Dn>%%K@0 admission of debt 债项承认书
LF0sH)e] admission of proof 接纳债权证明
vO;I(^Q advance 放贷款项；垫付款项；预支款项；预付款项
CwJDmz\tk advance account 暂支帐目；预付款帐户
Ks\ NE=;5 advance compensation 预付补偿金
R-:fd!3oQ advance from shareholder 股东垫款
lb:/EUd5 advance pending reimbursement 预支以待日后付还
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7 _`]7p advanced economy 先进经济体系
M,5"b+mX[~ advancement 预付；预付财产
sZLT<6_B advances warrant 垫款令
v)_nWu advancing 贷出
i{I~mrm/'\ adverse balance 逆差
VS&TA> adverse exchange 逆汇
Sc7U |s advertisement addressed to shareholders 在报章刊登的致股东通告
4l&g6Yne X advice for collection 托收通知书
/W<>G7%. advice of drawing 提款通知书；汇票通知书
eu|j=mB advice of payment 付款通知
1 n%?l[o Advisory Committee [Securities and Futures Commission]
b ]a@ 谘询委员会〔证券及期货事务监察委员会〕
_uJ"m 8Tl Advisory Committee on Diversification 经济多元化谘询委员会
a[2vjFf# C affidavit 誓章；遗产申报誓章
X<R?uI?L affidavit of no receipt 述明无收款的誓章
jVH|uX"M5Y affiliate 联号；联营公司；附属公司
@X3{x\i'I affiliated company 附属公司；联号；联营公司
D13Rx 6b affirmation [estate duty] 非宗教式宣誓〔遗产税〕
rcGb[=B f affordability 负担能力
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African Development Bank [AfDB] 非洲开发银行
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`f,^v<c after-acquired property 事后取得的财产
@JW@-9/ after-hours dealing 市后交易
y ^;l*qq after-tax profit 税后盈利；税后利润；税后溢利
_f6HAGDN agency agreement 代理协议
J6<rX[
yZe agency expenses 代理机构的开支
ltFq/M agency fee 代理费
~n/
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*SO{ \bu agent 代理人；承销人
`EtS!zD~b agent of company 公司代理人
V_Wwrhua agent's fee 代理人费；经纪费
# 6!5 2 aggregate 总计；总数；总体数字
sN("+ sZ.n aggregate amount 总款额；总额
B(F,h+ajy aggregate assets and liabilities 总体资产与负债
-WQ^gcO=7 aggregate at constant price 按固定价格计算的总体数字
LOTP*Syjf aggregate demand 总需求
=tU{7i*+ aggregate gross position 总持仓量
9h0X &1u aggregate limit 总限额
S"wg2X< aggregate of salaries tax 合计薪俸税
.Q)|vq^ aggregate performance 总体表现；总体业绩
/cZ-tSC)o aggregate supply 总体供应
kg`.[{k aggregate surplus 总盈余
>Yt/]ta4+ aggregate total 整体总额
s[gKc ' aggregate value 总值；合计价值
XW?b\!@ $ aggregated basis 合计基准
(Y^X0yA/ aggregated net chargeable income 合计应课税入息实额
z5bo_ Eq aggregation 合并计算；合计；总和
"@9? QI} aggregation of incomes of husband and wife 夫妇入息合并计算
Cg616hyut aggregation of property 财产的总和
3 v")J*t agio 差价；贴水
R1Ye<R!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》
?EX"k+G Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
MC,>pR{ 《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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=YG _z^' 《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》
` gW<M Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
45&8weXO:' 《香港政府和大韩民国政府关于相互促进和保护投资协定》
{Q<$Uo6V agreement for a settlement 授产协议
oy<W Ub9W agreement for assignment 转让协议
* H[Iq !@ agreement for sale 售卖协议；买卖协议
+ht| N[P agreement for sale and purchase 买卖协议
P00 f 6 agreement for the payment of interest 支付利息协议
6'W [{gzl agreement for the repayment of money 还款协议
-TZ p
FT" agreement of reinsurance 再保险协议
,&4qgp{) Agricultural Bank of China 中国农业银行
i55x`>]&sb air passenger departure tax 飞机乘客离境税
{ NJfNu Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Ix|~f1*% airport tax 机场税
}Yv\0\~'W| alcohol duty 酒精税
{m`A!qcD| alienation 让与；让渡；转让
3Oa*%kP+ alimony 生活费；赡养费
@/&b;s73 All Ordinaries Index [AOI] 所有普通股指数
ESoAz o ,u all risks 全险；综合险
+\"-P72vjk All Sales Record for Stock Market 《股票市场成交报告》
1T)Zh+?)} Allied Capital Resources Limited 新联财务有限公司
y&_m 4Zw" all-items index [Consumer Price Index] 总指数〔消费物价指数〕
B??J@+Nf allocation letter 拨款信件
_hG;.=sr allocation of fund 分配款项；预留款项
r ]>\~&?^F allocation of profit 利润分配；溢利分配
+PK6-c\r allocation warrant 拨款令
,p;_\\< allotment 分配；配股
V Yw%01# allotment notice 股份配售通知；配股通知
_p?s9& allotment of shares 股份分配
FecktD= allowable 可获宽免；免税的
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_6+'0 allowable business loss 可扣除的营业亏损
j6(?D*x allowable expenses 可扣税的支出
,i.%nZw\ allowance 免税额；津贴；备抵；准备金
1 qi@uYDug allowance for debts 债项的免税额
~m *,mz allowance for depreciation by wear and tear 耗损折旧免税额
d1joVUYE allowance for funeral expenses 殡殓费的免税额
tvd0 R$5} allowance for inflation 为通货膨胀而预留的款项；通胀准备金
vEQ< A<[Z allowance for repairs and outgoings 修葺及支出方面的免税额
gw _$ allowance to debtor 给债务人的津贴
vB ! |\eJ alteration of capital 资本更改
Z X~
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alternate trustee 候补受托人
~L7:2weV[ amalgamation 合并
&: =$wc ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
3/JyUh? ambit of charges 征税范围；收费范围
vs6 , amended valuation 经修订的估值
I^Z8 PEc + American Commodities Exchange 美国商品交易所
}`yiT< z American Express Bank Limited 美国运通银行
f f 7 ( American Stock Exchange 美国证券交易所
V,EF'-F amortization 摊销
\M]-b w ` amount due from banks 存放银行同业的款项
^Y{D^\} , amount due from banks abroad 存放海外银行同业的款项
~Ki`Ze "x amount due from holding companies 控股公司欠款
H6aM&r9} amount due from local banks 存放本港银行同业的款项
):EBgg4-N amount due to banks 银行同业的存款
ESb
]}c : amount due to banks abroad 海外银行同业的存款
O3V.^_k; amount due to holding companies 控股公司存款
l.nH?kK< amount due to local banks 本港银行同业的存款
/XS&d%y amount due to outport banks 外埠银行同业的存款
/(t sb amount for note issue 发行纸币的款额
IF*&%pB amount of bond 担保契据的款额
KjB/.4lLq amount of consideration 代价款额
woq )\;CK amount of contribution 供款数额
5. tvB amount of indebtedness 负债款额
_{~]/k amount of principal of the loan 贷款本金额
G%u9+XV1# amount of rates chargeable 应征差饷数额
nT#JOmv amount of share capital 股本额
x| eeRf| amount of sums assured 承保款额
s ~26 amount of variation 变动幅度
@6o]chJo amount of vote 拨款数额
djT5 X amount payable 应付款额
*R % wUi amount receivable 应收款额
N_75-S7Cm Amsterdam Stock Exchange 阿姆斯特丹证券交易所
bl/,*Wx:4. analysis 分析
T@^]i& ancillary risk 附属风险
l0tYG[ annual account 周年帐目；周年帐目报表；年度决算；年结
z (c9, 3 annual accounting date 年结日期
b]gY~c bI8 annual allowance 每年免税额；年积金；年度津贴；年津
#~qAH J< annual balance 年度余额
f+vVR1 annual disposable income 每年可动用收入
4 c'4*`I annual estimates 周年预算
(P6 vOo annual fee 年费
V SOz.g> annual general meeting 周年大会
v uz4q CQ annual growth rate 年增率；每年增长率
1@X gTL4 annual long-term supplement 长期个案每年补助金
5+X_4lEJK( annual pensionable emolument 可供计算退休金的年薪
59Sw+iZj annual report 年报
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,Kf} 6 Annual Report on the Consumer Price Index 《消费物价指数年报》
wHsB,2H annual return 周年报表；周年申报表；每年报税表格
u~Tg&0V30 Annual Return Rules 《周年报表规则》
}g f}eH annual review of consumer prices 每年消费物价回顾
`Iy4=nVb annual roll-forward basis 逐年延展方式
UBO^EVJ annual salary 年薪
U/qE4u1J6M annual statement 年度报表；年度决算表
kpob 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
\)m"3y Y annuitant 年金受益人
GIHpSy`z annuity 年金
>qT 'z$ annuity contract 年金合约
klWYuStZ annuity on human life 人寿年金
+yt6(7V* antecedent debt 先前的债项
;BH>3VK ante-dated cheque 倒填日期支票
J7-^F)lu- anticipated expenditure 预期开支
o4=Yu7L anticipated net profit 预期纯利
Gk~l,wV> anticipated revenue 预期收入
cQpnEO&SL anti-inflation measure 反通货膨胀措施
kReG: anti-inflationary stance 反通货膨胀立场
Uedvc5><t apparent deficit 表面赤字
nq`q[KV: apparent financial solvency 表面偿债能力
bd c\ apparent partner 表面合伙人
: cp application for personal assessment 个人入息课税申请书
[~Hg}-c application of fund 资金应用
i~qfGl p6) application to release as liquidator and to destruct the books of accounts and documents
: h";c" 申请免除清盘人职务及毁灭帐簿与文件
m$ y]Lf appointed actuary 委任精算师
p {%t q$}. appointed auditor 委任核数师；委任审计师
rPq <Xb\ appointed trustee 委任的受托人
n+2J Dq|?p appointer 委任人
{w`:KR6o7 apportioned pro rata 按比例分摊
K}I0o!(# apportionment 分配；分摊
ipKG ! Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
\k&1*b?h apportionment formula 分摊方程式
9]_GNk-D apportionment of estate duty 遗产税的分摊
|#5 e|z5( appraisal 估价；评估
:7;[`bm(G appreciable growth 可观增长
+AQDD4bu appreciable impact 显着影响
zJ & b|L appreciable increase 可观增长
WBppKj_M appreciation 增值；升值
5) lW appreciation against other currencies 相对其他货币升值
W$\X ~Q'0 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
fB# XhO appreciation tax 增值税
!jh %} JJ appropriation 拨款；拨用；拨付
5A_4\YpDR appropriation account 拨款帐目
`n-vjjG%# Appropriation Bill 拨款法案
?=|kC*$/G appropriation-in-aid system 补助拨款办法
-Fwh3F 4g approved assets 核准资产
? J|4l[x approved basket stock 认可一篮子证券
6 `puTL? approved budget 核准预算
+ Oobb-v approved charitable donation 认可慈善捐款
QXk"?yT`E approved charitable institution 认可慈善机构
c>Z*/> ~ approved currency 核准货币；认可货币
P%o44|[][ approved estimates 核准预算
c" Y!$'|Q approved estimates of expenditure 核准开支预算
U |fTb0fB approved overseas insurer 核准海外保险人
z<a2cQ?XQ approved overseas trust company 核准海外信托公司
!
sYf < approved pooled investment fund 核准汇集投资基金
g_D-(J`IK, approved provident fund scheme 认可公积金计划
s'2Rs^,hN approved provision 核准拨款
S= R 3"~p approved redeemable share 核准可赎回股份
StM/ approved regional stock 认可地区性证券
{Jx7_T& approved retirement scheme 认可退休金计划
PvOC5b approved subordinated loan 核准附属贷款
P%GkcV arbitrage 套戥；套汇；套利
Xm[Czd]% arbitrageur 套戥者；套汇者
$U'3MEEw arbitrary amount 临时款项
R+.
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{fG|_+tl3o arrears 欠款
-Z?Ck!00 arrears of pay 欠付薪酬
F RH&B 5w arrears of revenue 逾期未收税款；逾期未收的帐项
|>s v8/! articles of association 组织章程；组织细则；组织章程细则
44C+h Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
)W9_qmYd" ascertainment of profit 确定利润
/| GH0L "Asia Clear" “亚洲结算系统”
NV!4 (_~ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Hhf72IX Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Wu{&;$ Asian Development Fund [ADF] 亚洲发展基金
iK x+6v Asian dollar bond 亚洲美元债券
DPPS?~Pq Asian dollar market 亚洲美元市场
dM|g`r r
E Asian dollar rate 亚洲美元利率
B8 2,.? Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
uZ[/%GTX{) Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Iu6W=A asked price 沽盘；喊价；索价；卖方报价
H'Iq~Ft1 assessable income 应评税入息
:_c*m@= z( assessable loss 应评税亏损
i =da,W=0 assessable profit 应评税利润
5^|"_Q#: assessable value 应评税值
LkaG[^tfN assessed profit 估定利润
rUFFF'm\*a assessed value 经评估价值
"#XtDpGk assessment 评税；评定；估价；评税单
y"R("j $ assessment number 评税编号；估价编号
?cBO6^ assessment of additional tax 补加税评税
Q eK{MF assessment of performance 业绩评估；实绩评价
T 'i~_R6 Assessor 评税主任
/W9
& Ke asset price bubbles 资产价格泡沫
4I.1D2 1jA asset-backed securities 具资产保证的证券
- h9#G{2W[ assets accretion 资产增值
:1BM=_WwI assets and liabilities 资产与负债
Zi3T~:0p: assets betterment statement 资产递增表；资产改进表
Sf5]=F-w assets lending 实物放款；有抵押贷款
Hd*Fc=>"Y assets of the company passing on the death 死者去世时转移的公司资产
5byeWH0n3 assets pledged as security for liabilities 用作负债抵押的资产
lu3.KOD/ assets portfolio 资产投资组合
V* Qe5j9 assets price 资产价格
$F1_^A[ assets quality 资产质素
3B"7VBK{ assets realization 资产变现
As}eUm)B5c assets refinancing arrangement 资产再集资安排
u[mY!(>nQ assets securitization 资产证券化
Gy^FrF assets situated outside Hong Kong 在香港以外地方的资产
g =x"cs/[ assets stripping 削减资产；拆卖资产
z"av|(?d assets value 资产值
d
q p gf@ assignee 承让人
1*#bfeoM assignment 转让；转让书；转让契
\Jf9npz3 assignment of interest 权益转让
x,-S1[#X; assignment of letters patent and trade mark 专利证书及商标转让
??+:vai2 assignment of property 物业转让；物业转让书
u
!. DnKu assignment right 转让权
ULTNhq
R*n assignor 转让人
#'g^Z a associate 有联系的人；有关连人士；相联者；合伙人；联系人
\AJS,QD Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
eRVY.E< associate member 附属会员
|=,83,a associated body corporate 相联法人团体
#jgqkMOd,j associated company 相联公司；联属公司
4[ (? L{ associated corporation 相联法团
Lv3XYZgW~ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
:B+Rg c qi 公认会计师公会〔英国〕
To^#
0 Association of Futures Exchange Brokers 香港期货经纪协会
/THNP 8. Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
O T%V{hD association of underwriters 承保人组织
yI:r7=KO assumption of control 接管
vh{9'vd3el assurance 担保；保险；转易；转易书
%2zas(b9j assurance of interest 权益的转易
(qj,GmcS at 19XX price 按一九ＸＸ年价格计算
9[,s4sxH at a discount 按赔价计算；按贴水价格计算；打折扣
- &NQ\W at a premium 按溢价计算；按升水价格计算
86#-q7 aX at call 通知付款；按通知
$ {@q?iol at constant market price 按固定市价计算
/Bm#`?(ia at constant price 按固定价格计算
:F 9q> at cost 按成本计算
w=5 at current market price 按当时市价计算；按现时市价计算
4y1> at current price 按当时价格计算；按现时价格计算
zw<
4G[u at factor cost 按要素成本计算；按生产要素成本计算
QK'`=MU at money-of-the-day price 按付款当日价格计算
"]w!`^'_ at or better 按指定或较佳价位〔买卖指令〕
+>u>`| at par 按面值计算；平价
h$|3dz N at sight 见票即付
?'Oj=k"c 7 at the close 按收市盘
QjqBO+ at the opening 按开市盘
hXPo cP attestation 见证；见证条款
H)`@2~Y
at-the-money option 平价期权
6#O#T;f) attorney 受权人；受托代表人
/'mrDb_ip attornment 新拥有人承认书
,y {0bq9*2 attributable profit 可归属利润
_2#zeT5 attributable share value 可归属股份价值
6SV7\,2M Auckland Stock Exchange 奥克兰证券交易所
k*OvcYL1A auction 拍卖
]79~ :m[C auctioneer 拍卖商
,zD_% ox audit 审计；核数
:b <KX%g Audit Commission 审计署
% mJ~F*Dy Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
-E}>h[;qZ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
au, jA k audit review 帐目审查
8H7O/n Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
k)|'JD m audited account 审计帐目；经审计的帐目
wy YtpW audited annual account 经审计的周年帐目
|G)Y8 #D audited balance sheet 经审计的资产负债表
Q
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auditor 核数师；核数主任；审计师
{ v,{x1 auditor's certificate 核数师证明书；审计师证明书
})KJ60B auditor's report 核数师报告；审计师报告
nW~$
(Qnd Aussie bond 澳元债券
5Yn{?r\#F austerity budget 紧缩预算
W _J&M4 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
)
b/n)%6 Australia All Ordinaries Index 澳洲所有普通股票指数
ENO? ; Australian Dollar [AUD] 澳元
b~jIv:9T Australian Options Market 澳大利亚期权市场
epn#qeX Australian Securities Commission 澳洲证券事务监察委员会
6NzBpur 2H Australian Society of Certified Practising Accountants 澳洲执业会计师公会
n }0z a#G Australian Stock Exchange 澳大利亚证券交易所
(*MNox?w Austrian Schilling [ATS] 奥地利先令
B>sCP"/uV authentication 认证；鉴证
8W;xi:CC authority to purchase 委托购买证；委购书
c %ZeX% p authorization 认可；核准；授权；授权书
B;Sz uCW authorization by direction 指示授权
3mk=ZWwv authorization by instruction 指令授权
hHCzj *5 authorization by warrant 令状授权
< D~6v2$ authorization of unit trust 单位信托的认可
V@$ GC$; authorized agent 指定代理人
tCX9:2c authorized capital 法定资本
Q! Kn|mnN authorized clerk 出市员
^p$1 D authorized dealer 认可交易商
L{Q4=p,A authorized financial institution 认可财务机构
pF|8OB% authorized fund 认可基金
*wV iH authorized fund house 获授权的基金公司；认可基金公司
jY rym - authorized institution 认可机构
ZH_FA authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
<nj IXa{ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
{d^Q7A:` authorized insurer 获授权保险人；获认可承保人
-xw 9 8 authorized investment 特准投资项目
y!SF/i?Py authorized person 获授权人
{%=S+89l authorized representative 获授权代表
D*CIE\+ authorized share capital 法定股本
3T" #T&eL automated quotation system 自动报价系统
yQ8M >H#J Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;&If9O 1 自动交易系统〔香港期货交易所有限公司〕
O;UiYrXU automatic adjustment mechanism 自动调整机制
8 n;kK? automatic adjustment system 自动调整系统
2dXU0095 Automatic Clearing House 自动票据交换所
XIqv {w automatic exchange rates accumulation system 自动化汇率累集系统
MJ1W*'9</W Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
-T 2~ W! automatic teller machine [ATM] 自动柜员机
]vRVo6@ k autopay 自动转帐
qo6 1O\qm available assets 可用资产
m~##q}LZ available fiscal reserve 现存财政储备
v>rqOI available profit 可用利润
*4-r`k|@>/ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Ok*VQKyDLH average 平均；平均数；海损
`@4 2jG}* average basic salary 平均基本薪金
MhHr*!N"} average consumer expenditure 平均消费开支；一般消费开支
4,j4E@?pG9 average cost 平均成本
tDEXm^B2Sv average cost of land production 增辟土地平均成本
9cVn>Fb average daily turnover 平均每日成交额
Km[]^;6 average daily wage rate 平均每日工资率
Y=5!QLV4 average expenditure pattern 平均开支模式
;:AG2zE! average growth rate 平均增长率
4Sg <r,G average net fixed assets 固定资产平均净值
\H,V 9!B average of relatives 相对价格平均数
+]A+!8%Z average price 平均价格
iPA@<D% average propensity to consume 平均消费倾向；一般消费倾向
- zPm{a average propensity to save 平均储蓄倾向；一般储蓄倾向
Dm>T"4B`/ average rate 平均率
o~Bk0V= average revenue 平均收入；平均收益
zA2UFax= average stock 平均库存；平均存货
01&*`0? average yearly rent 平均年租
iSOD&J_ avoidance of double taxation 避免双重课税
UVc>i9,0 avoidance of tax 避税
