A:
b{9q A share Ａ股；甲类股份
U nG G% abatement of tax 减税；减扣免税额
5`0tG; ABN AMRO Bank N.V. 荷兰银行
]^"*Fdn above-the-line expenditure 线上项目支出；经常预算支出
i9_ZK/* above-the-line receipt 线上项目收入；经常预算收入
:o=[Zp~B4d ABSA Asia Limited 南非联合亚洲有限公司
MA hcwmZNy absolute change 绝对数值变更
T0v;8E e absolute expenditure 实际开支
u3Ua>A- absolute guideline figure 绝对准则数字
#R@{Bu=C absolute interest 绝对权益
? %F*{3IP absolute order of discharge 绝对破产解除令
(`xhh absolute profit margin 绝对利润幅度
m@)K]0g<f absolute value 实值；绝对值
59IxY
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J'|qF S absorbed cost 已吸收成本；已分摊成本
5|"; L&` absorption 吸收；分摊；合并
EG2NE,,r absorption rate 吸收率；摊配率；分摊率
eQNo'cz ACB Finance Limited 亚洲商业财务有限公司
4$@)y Z acceptable form of reciprocity 合理的互惠条件
g6+}'MN:5 acceptable rate 适当利率；适当汇率
GRS[r@W[1 acceptance agreement 承兑协议
2vT>hC?oHz acceptance for honour 参加承兑
J)6f "{} & acceptor 承兑人；接受人；受票人
V`=#j[gX)= acceptor for honour 参加承兑人
h]&8hl_'m accident insurance 意外保险
xn} sh[<:P Accident Insurance Association of Hong Kong 香港意外保险公会
Av]<[ F/ accident insurance scheme 意外保险计划
k~h'`( accident year basis 意外年度基准
A2!7a}*1( accommodation 通融；贷款
\-gZ_>) accommodation bill 通融票据；空头票据
'*| Wi}0R accommodation party 汇票代发人
4l560Fb'U account balance 帐户余额；帐户结余
L@XhgQ account book 帐簿
zaf%% account collected in advance 预收款项
(pNA8i%= G account current book 往来帐簿
D^$Nn *i;U account of after-acquired property 事后取得的财产报告
lt[{u$ account of defaulter 拖欠帐目
" 8>*O;x k account payable 应付帐款
eo4;?z account payee only [A/C payee only] 只可转帐；存入收款人帐户
9=89)TrY account receivable 应收帐款
/w$<0hH#'8 account receivable report 应收帐款报表
'/G.^Zl9 account statement 结单；帐单；会计财务报表
wz<YflF account title 帐户名称；会计科目
P SNfh7g accountant's report 会计师报告
]N,n7v+} Accountant's Report Rules 会计师报告规则
H[BY(a@c accounting and auditing procedure 会计与审计程序；会计与核数程序
cK"b0K/M?B Accounting Arrangements 《会计安排》
#/\5a;Elc accounting basis 会计基础
|/ 5j0 accounting by Official Receiver 破产管理署署长呈交的帐目
f =B)jYI Accounting Circular 《会计通告》
d~u+:[\=/ accounting class 会计类别
)=8MO-{ accounting date 记帐日期；会计结算日期
x!"S`AM accounting for money 款项核算
qQv?J]l Accounting Officer 会计主任
= rFgOdj accounting period 会计报告期；会计期
3FR'N%+ accounting policy 会计政策；会计方针
UB|f{7~& accounting practice 会计惯例
i!@L`h!rw accounting principle 会计准则
J.N%=-8 accounting record 会计记录
8HS1^\~(6l accounting report 会计报告
VnAJOR7lrx Accounting Services Branch [Treasury] 会计事务部〔库务署〕
tT>~;l%' Accounting Society of China 中国会计学会
8&\<p7}=h accounting statement 会计报表
7;ZSeQ yC accounting system 会计制度；会计系统
+pURF&Pr accounting transaction 会计事项；帐务交易
3@f@4t@5V accounting treatment 会计处理
Yh\ }
i accounting year 会计年度
0 .Pd,L( accretion 增值；添加
CXwDG_e accrual 应计项目；应累算数目
*W~+Nho.A accrual basis 应计制；权责发生制
7g^= accrual basis accounting 应计制会计；权责发生制会计
<nOK#;O) accrue 应累算；应计
bsO78a~=P accrued benefit 应累算利益
Ii_X^)IL( accrued charges 应计费用
=yJJq=! accrued cumulative preference share dividend 应累算的累积优先股股息
>v F=}1_L accrued expenses 应累算费用
A
M8bem~ accrued interest payable 应付利息；应计未付利息
B[w~bW|K accrued interest receivable 应收利息；应计未收利息
p)NhV accrued right 累算权益
&W)Lzpx8c accruing profit 应累算的利润
96x0'Is aG accumulated fiscal reserve 累积财政储备
t>:2F,0K9 accumulated profit 累积利润；滚存溢利
c4E=qgP accumulated reserve 累积储备
x>TH yY[sq accumulation of surplus income 累积收益盈余
SRuNt3wW6 acquired assets 既得资产
&_n~# Mex acquisition 收购；购置；取得
l$=Y(Xk acquisition cost 购置成本
f^\qDvPur acquisition expenses 购置费用
Q5b~5a acquisition of 100% interest 收购全部股权
/"Ws3.p acquisition of control 取得控制权
q^ lx03 acquisition of fixed assets 购置固定资产
#0V$KC*> acquisition of shell “买壳”
q|xJ)[AO acquisition price 收购价
Rrm k\ 7/ act of God 天灾
$)t ]av acting partner 执事合伙人
l(
/yaZ` active market 买卖活跃的市场；交投畅旺的市场；旺市
1$vs w active partner 积极参与的合伙人
hY X H9: active trading 交投活跃
% 9B r actual circulation 实际流通
E(N?.i-%$ actual cost 实际成本
`&xo;Vnc actual expenditure 实际开支；实际支出
! c,= %4Pb actual income 实际入息；实际收入；实际收益
z'OY6 actual market 现货市场
2YI#J.6]H actual price 现货价；实际价格
[9| 8p$ actual profit 实际利润
{eo4J&as actual quotation 实盘；实际价位；实际报价
N' [bA actual year basis 按实际年度计算
-F\xZ actuals 实货
`&]<_Jc1 actuarial investigation 精算调查
'S]7:/CI actuarial principle 精算原则
oVk *G actuarial report 精算师报告
'_!j9A]g Actuarial Society of Hong Kong 香港精算学会
Q[+&n * actuarial valuation 精算师估值
tCH 4-~,# actuary 精算师
OW!cydA- ad referendum agreement 暂定协议；有待覆核的协定
SUwSZ@l^| ad valorem duty 从价税；按值征税
Wm! lWQ u7 ad valorem duty system 从价税制
RQiGKz5
ad valorem fee 从价费
,w&8 &wj ad valorem tariff 从价关税
H=b54.J8& additional allowance 额外免税额
e }>8rnR{ additional amount for unexpired risk 未过期风险的额外款额
m!{Xu y additional assessable profit 补加应评税利润
M5DQ{d<r additional assessment 补加评税
mkH {%7n additional commitment 额外承担
l, 5<g-r
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l+g\xUP additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
A<-Prvryt additional dependent parent allowance 供养父母额外免税额
+iKs)s _~ additional provision 额外拨款
r# ES| additional stamp duty 附加印花税
V8AF;1c?-' additional tax 补加税罚款；补加税款
C Za Urr Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
I{#&!h>]U adjudged bankrupt 被裁定破产
y\ Su!?4! adjudicated bankrupt 裁定破产人
pt[H5 adjudication fee 裁定费；评定印花税额手续费；评估契据费
MR:GH .uM: adjudication of bankruptcy 裁定破产；宣告破产
T 1'8<pJ^ adjudication of insolvency 裁定无力偿还债务
*9V;;bY# adjusted actual 经调整的实数；调整后的实数
~gU. z6us adjusted current assets 经调整的流动资产；调整后的流动资产
D L0jA/f adjusted figure 经调整的数字；调整后的数额
)9LlM2+y adjusted liabilities 经调整的负债；调整后的负债
c|?0iN adjusted loss 经调整的亏损；调整后的亏损
F|.,lb |L 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
GiI|6z! adjusted profit 经调整的利润；调整后的利润
IoUQ~JviA adjusted surplus 经调整的盈余额；调整后的盈余额
6b& <5,=d: adjusted value 经调整的价值；调整后的价值
wX dt Y adjustment 调整；修订；理算〔保险〕
" o.V`Bj adjustment centre 调剂中心
{@j 0?s adjustment lag 调整过程的时间差距；调整时差
&+F|v(|r adjustment mechanism 调整机制
.
!gkJ adjustment of loss 亏损调整
LS1 r}cl adjustment process 调整过程；调整程序
F~j
U; L adjustment range 调整幅度
/ O@'XWW administered exchange rate 受管制汇率
!J<}=G5 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
i$MYR @ administration expenses 行政费用
\GA6;6%Oo administration fee 手续费；行政费
s%Ez/or(T administration in bankruptcy 破产管理
I{>U 7i
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N$#518 administrator 管理人；遗产管理人
[X>\! mt administrator of the estate 遗产管理人
$@]tTz;b admission of debt 债项承认书
pbg[\UJyd admission of proof 接纳债权证明
:9`'R0=i^ advance 放贷款项；垫付款项；预支款项；预付款项
llG^ +*Y8t advance account 暂支帐目；预付款帐户
%N}O Mc.W advance compensation 预付补偿金
yVds2J'w- advance from shareholder 股东垫款
|M&i#g<A; advance pending reimbursement 预支以待日后付还
g -B~" tp advanced economy 先进经济体系
`>M;f%s advancement 预付；预付财产
c6zghP3dR advances warrant 垫款令
v.Fq.
advancing 贷出
b'i-/l$ adverse balance 逆差
B<)c{kj adverse exchange 逆汇
oy+ `` W~ advertisement addressed to shareholders 在报章刊登的致股东通告
"$)Nd+ny advice for collection 托收通知书
y k =o advice of drawing 提款通知书；汇票通知书
[AAG:` advice of payment 付款通知
:5 kgJu Advisory Committee [Securities and Futures Commission]
& E98&[`7 谘询委员会〔证券及期货事务监察委员会〕
L0ZgxG3:g Advisory Committee on Diversification 经济多元化谘询委员会
QP+zGXd}( affidavit 誓章；遗产申报誓章
9G)Sjn`AQ affidavit of no receipt 述明无收款的誓章
QiDf,$t|, affiliate 联号；联营公司；附属公司
&=bWXNU. affiliated company 附属公司；联号；联营公司
j#KL"B_ A affirmation [estate duty] 非宗教式宣誓〔遗产税〕
?,Z[)5 ZN affordability 负担能力
t{)Z$ )' African Development Bank [AfDB] 非洲开发银行
c;\} R# after-acquired property 事后取得的财产
,P G d after-hours dealing 市后交易
kz4d"bTb after-tax profit 税后盈利；税后利润；税后溢利
Be?b|
G!M agency agreement 代理协议
{P' TtlEp agency expenses 代理机构的开支
tnx)_f agency fee 代理费
'k|?M Agency Law 《代理法》
3&*_5<t\X agent 代理人；承销人
"YIrqk agent of company 公司代理人
\;"$Z 9W agent's fee 代理人费；经纪费
B(}u:[
b^S aggregate 总计；总数；总体数字
i1ph{;C aggregate amount 总款额；总额
KIt:ytFx aggregate assets and liabilities 总体资产与负债
dQh h,} aggregate at constant price 按固定价格计算的总体数字
UsT+o aggregate demand 总需求
?sF<L/P0
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!@ERAPu k aggregate limit 总限额
$i#
1<Qj aggregate of salaries tax 合计薪俸税
|
C Nsa aggregate performance 总体表现；总体业绩
k+*DP o@) aggregate supply 总体供应
8)(<U/ aggregate surplus 总盈余
Xy_ <Yqx} aggregate total 整体总额
r >%r eS aggregate value 总值；合计价值
rL+K Sb aggregated basis 合计基准
"BN-Jvb7q aggregated net chargeable income 合计应课税入息实额
S<RJ4 6 aggregation 合并计算；合计；总和
c ;M7 [y& aggregation of incomes of husband and wife 夫妇入息合并计算
{+Rf?'JZH aggregation of property 财产的总和
vj? v7 agio 差价；贴水
^1d"Rqtv Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
QBi&Q%p iy Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
5k &tRg 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
+AP f[ZpU Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
I ]S 8:w![ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
[3Qu @;"& Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
mDn*v(
f 《香港政府和大韩民国政府关于相互促进和保护投资协定》
R-v99e iN agreement for a settlement 授产协议
l}|KkW\y agreement for assignment 转让协议
JryC L] agreement for sale 售卖协议；买卖协议
e UR y] agreement for sale and purchase 买卖协议
Ift @/A agreement for the payment of interest 支付利息协议
YXD6GJWo agreement for the repayment of money 还款协议
\Qa6mt2h agreement of reinsurance 再保险协议
CuE>=y- "I Agricultural Bank of China 中国农业银行
_)4YxmK% air passenger departure tax 飞机乘客离境税
J N5<=x5r Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
7nh,j <~;2 airport tax 机场税
]
i;xeo, alcohol duty 酒精税
.(! > *ka| alienation 让与；让渡；转让
;d"F'd alimony 生活费；赡养费
q%HT)^F9oO All Ordinaries Index [AOI] 所有普通股指数
7C7eX J9q all risks 全险；综合险
{~=Edf
All Sales Record for Stock Market 《股票市场成交报告》
u&Ze$z Allied Capital Resources Limited 新联财务有限公司
!ueyVE$1 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
cO$
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kYxb@Zn=| allocation of fund 分配款项；预留款项
M[wd.\
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Q}G'=Q]Juz allocation warrant 拨款令
e}qG _* allotment 分配；配股
[UJC/GtjS allotment notice 股份配售通知；配股通知
.r~!d| allotment of shares 股份分配
.]_Ye.} allowable 可获宽免；免税的
U1&pcwP allowable business loss 可扣除的营业亏损
J \iyc,M<M allowable expenses 可扣税的支出
mp2J|!Lx allowance 免税额；津贴；备抵；准备金
eT??F allowance for debts 债项的免税额
vB0O3] allowance for depreciation by wear and tear 耗损折旧免税额
'qRK6}"T
allowance for funeral expenses 殡殓费的免税额
E\U6n ""] allowance for inflation 为通货膨胀而预留的款项；通胀准备金
RfP>V/jy5 allowance for repairs and outgoings 修葺及支出方面的免税额
Vc!` BiH allowance to debtor 给债务人的津贴
O LAw Rha alteration of capital 资本更改
2t h\% alternate trustee 候补受托人
rDNz<{evj amalgamation 合并
A?{ X5` y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
zo*YPDEm" ambit of charges 征税范围；收费范围
%vPs38Fks amended valuation 经修订的估值
y#\jc4F_a American Commodities Exchange 美国商品交易所
$Iuf(J-5[ American Express Bank Limited 美国运通银行
F<8Rr#Z American Stock Exchange 美国证券交易所
Ax[!7~s amortization 摊销
1i;-mYGaMn amount due from banks 存放银行同业的款项
% j],6wW5J amount due from banks abroad 存放海外银行同业的款项
,Y~{RgG amount due from holding companies 控股公司欠款
np|3 os amount due from local banks 存放本港银行同业的款项
`I$'Lp#5 amount due to banks 银行同业的存款
=3rPE"@,[ amount due to banks abroad 海外银行同业的存款
oi P8~ amount due to holding companies 控股公司存款
VV/6~jy0 amount due to local banks 本港银行同业的存款
lSw9e<jYO amount due to outport banks 外埠银行同业的存款
Rpit> amount for note issue 发行纸币的款额
_is<.&f6 amount of bond 担保契据的款额
&
[)1LRt_ amount of consideration 代价款额
M{Ss?G4H amount of contribution 供款数额
J8|F8dcz amount of indebtedness 负债款额
>*ey 7g amount of principal of the loan 贷款本金额
F,0 @z/8a amount of rates chargeable 应征差饷数额
>sAZT:&gv amount of share capital 股本额
s jOyg!e amount of sums assured 承保款额
tB "amv amount of variation 变动幅度
ZKKz?reM' amount of vote 拨款数额
C`F*00M{ amount payable 应付款额
fuM+{ 1}/E amount receivable 应收款额
l"%|VWZ{iq Amsterdam Stock Exchange 阿姆斯特丹证券交易所
-^=sxi,V analysis 分析
b& .j>= ancillary risk 附属风险
4am`X1YV# annual account 周年帐目；周年帐目报表；年度决算；年结
]^,<Ez annual accounting date 年结日期
d4c -(ZRl annual allowance 每年免税额；年积金；年度津贴；年津
Lq@pJ)a annual balance 年度余额
wT?.Mte annual disposable income 每年可动用收入
G)28#aH annual estimates 周年预算
rK%<2 i annual fee 年费
ajI gL<x annual general meeting 周年大会
5Z{h!}Y annual growth rate 年增率；每年增长率
y(&JE^GfX annual long-term supplement 长期个案每年补助金
2.)@u~^Q
annual pensionable emolument 可供计算退休金的年薪
T:+%3+;a annual report 年报
k|W =kt$ P Annual Report on the Consumer Price Index 《消费物价指数年报》
'LZF^m _<< annual return 周年报表；周年申报表；每年报税表格
b #h?O} Annual Return Rules 《周年报表规则》
@vWC "W annual review of consumer prices 每年消费物价回顾
Ui6f>0? annual roll-forward basis 逐年延展方式
'Z LGt# annual salary 年薪
uG1
1~uAt annual statement 年度报表；年度决算表
J%']t$ AR 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
5p6Kq=jhb annuitant 年金受益人
[KXxn>n annuity 年金
U k rqHHpy annuity contract 年金合约
W69
-,w/ annuity on human life 人寿年金
"oZ]/( antecedent debt 先前的债项
%FnaS
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55xv+|k anticipated expenditure 预期开支
4`@] jm anticipated net profit 预期纯利
82F q}N
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`{fqnN JE anti-inflation measure 反通货膨胀措施
u9>zC QRO anti-inflationary stance 反通货膨胀立场
Ojj:YLlY> apparent deficit 表面赤字
4HlOv % 8 apparent financial solvency 表面偿债能力
=G9%Hz5~: apparent partner 表面合伙人
hQ&S*f&=' application for personal assessment 个人入息课税申请书
M0 `nr}g application of fund 资金应用
& f7 {3BK application to release as liquidator and to destruct the books of accounts and documents
[.DSY[!8U 申请免除清盘人职务及毁灭帐簿与文件
(A 2x appointed actuary 委任精算师
@xR7>-$0p appointed auditor 委任核数师；委任审计师
)e.Y"5My appointed trustee 委任的受托人
6zK8-V?9F appointer 委任人
*OU>s;"$ apportioned pro rata 按比例分摊
zAEq)9Y"l' apportionment 分配；分摊
SdhdXVZ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
9"_JiX~3 apportionment formula 分摊方程式
W s?BAfP apportionment of estate duty 遗产税的分摊
i:`ur appraisal 估价；评估
? l C.
Pq appreciable growth 可观增长
XQ.czj appreciable impact 显着影响
$Gb] K{e appreciable increase 可观增长
_+0l+a*D appreciation 增值；升值
|+Z,
7~! appreciation against other currencies 相对其他货币升值
l c)*HYqU appreciation of the exchange value of Hong Kong dollar 港元汇值上升
6U;pYWht appreciation tax 增值税
X1U7$/t appropriation 拨款；拨用；拨付
&fA`Od6l" appropriation account 拨款帐目
Lv@JfN"O Appropriation Bill 拨款法案
F/9]{H appropriation-in-aid system 补助拨款办法
>E^?<}E~. approved assets 核准资产
<apsG7(7 approved basket stock 认可一篮子证券
8 [i#x|`g approved budget 核准预算
h: :'s&| approved charitable donation 认可慈善捐款
"pq# A* approved charitable institution 认可慈善机构
|D)NP N& approved currency 核准货币；认可货币
9 v )p0 approved estimates 核准预算
ul~>eZ approved estimates of expenditure 核准开支预算
{=
Dtajz approved overseas insurer 核准海外保险人
rP.qCl+J approved overseas trust company 核准海外信托公司
(gBP` *2 approved pooled investment fund 核准汇集投资基金
Se Aokz> approved provident fund scheme 认可公积金计划
uEQH6~\{Nl approved provision 核准拨款
I@P [}XS approved redeemable share 核准可赎回股份
]xQPSs_ approved regional stock 认可地区性证券
,I q+ v approved retirement scheme 认可退休金计划
jLC,<V * approved subordinated loan 核准附属贷款
P<GY"W+r R arbitrage 套戥；套汇；套利
TF 6_4t6 arbitrageur 套戥者；套汇者
%Qc#v$;+J arbitrary amount 临时款项
KquHc-fzqr arrangement 措施；安排；协定
^7v}wpwX\ arrears 欠款
"m +Eu|{ arrears of pay 欠付薪酬
/b,+YyWi% arrears of revenue 逾期未收税款；逾期未收的帐项
XNwY\y articles of association 组织章程；组织细则；组织章程细则
vC ~];!^ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
8r / ]Q ascertainment of profit 确定利润
xdp!'1n."g "Asia Clear" “亚洲结算系统”
|RwpIe8~ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
p,}-8#K[ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
^_3idLE Asian Development Fund [ADF] 亚洲发展基金
x!bFbi#!" Asian dollar bond 亚洲美元债券
?KpHvf' Asian dollar market 亚洲美元市场
!o~% F5|t Asian dollar rate 亚洲美元利率
%Rv&VFg Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
BDZB;DPb Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
x P{L%. asked price 沽盘；喊价；索价；卖方报价
b_-ESs] g assessable income 应评税入息
$K^"a assessable loss 应评税亏损
Z@&_ T3M assessable profit 应评税利润
rz+G] J assessable value 应评税值
N kp>yVj assessed profit 估定利润
@PuJre4!;L assessed value 经评估价值
gT-'#K2qT assessment 评税；评定；估价；评税单
bs
U$mtW assessment number 评税编号；估价编号
1C+Y|p?KA assessment of additional tax 补加税评税
|J 2 _2a/" assessment of performance 业绩评估；实绩评价
a*hOT_;# Assessor 评税主任
h8 >7si asset price bubbles 资产价格泡沫
u7G@VZ Ux5 asset-backed securities 具资产保证的证券
'vj4 5b assets accretion 资产增值
L?&+*|VxI assets and liabilities 资产与负债
%KNnss} assets betterment statement 资产递增表；资产改进表
kH d_q. assets lending 实物放款；有抵押贷款
O _0|Q@ assets of the company passing on the death 死者去世时转移的公司资产
:bwdEni1P assets pledged as security for liabilities 用作负债抵押的资产
{g\Yy(r
assets portfolio 资产投资组合
sLK J<=0i assets price 资产价格
1B= vr Gq assets quality 资产质素
Da1BxbDeI assets realization 资产变现
=[(1u|H 9 assets refinancing arrangement 资产再集资安排
X;flA*6V assets securitization 资产证券化
.g DWv assets situated outside Hong Kong 在香港以外地方的资产
4][m!dsU assets stripping 削减资产；拆卖资产
t5N@ z assets value 资产值
@i&LKr8 assignee 承让人
B1c `(mHl assignment 转让；转让书；转让契
62rTGbDbx assignment of interest 权益转让
0!veLXeK! assignment of letters patent and trade mark 专利证书及商标转让
aUSxy8% assignment of property 物业转让；物业转让书
!uLAW_~ assignment right 转让权
@Ek''a$ assignor 转让人
m9ts &b+TE associate 有联系的人；有关连人士；相联者；合伙人；联系人
Xhtc0\0"( Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
* c7kB}/ associate member 附属会员
%]nY v#K associated body corporate 相联法人团体
D|Wekhm associated company 相联公司；联属公司
]B=B@UO@. associated corporation 相联法团
<(`dU&&%"} Association of Chartered Certified Accountants [ACCA] [United Kingdom]
)5gcLD/zI 公认会计师公会〔英国〕
|\@e Association of Futures Exchange Brokers 香港期货经纪协会
?{%P9I Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5+rYk|*D+k association of underwriters 承保人组织
5tHv'@ assumption of control 接管
OP]=MZP| assurance 担保；保险；转易；转易书
fJLlz$H assurance of interest 权益的转易
-(~Tu>KaH at 19XX price 按一九ＸＸ年价格计算
&>0= v at a discount 按赔价计算；按贴水价格计算；打折扣
5^cPG" 4@ at a premium 按溢价计算；按升水价格计算
'x<gC"0A at call 通知付款；按通知
X'.}#R1 at constant market price 按固定市价计算
p.TR1BHw at constant price 按固定价格计算
\$ ^ z. at cost 按成本计算
\lCr~D5 at current market price 按当时市价计算；按现时市价计算
&}32X-~y at current price 按当时价格计算；按现时价格计算
vmJ1-<G4* at factor cost 按要素成本计算；按生产要素成本计算
>4}+\ Q`S at money-of-the-day price 按付款当日价格计算
G%S=K2 v at or better 按指定或较佳价位〔买卖指令〕
)`F ? {Sg at par 按面值计算；平价
#Bj{
4OeV at sight 见票即付
LdR}v%EH at the close 按收市盘
*ntq;] at the opening 按开市盘
[%;LZZgl attestation 见证；见证条款
?VEJk,/k at-the-money option 平价期权
iI+ kZI- attorney 受权人；受托代表人
qd~)Ya1 attornment 新拥有人承认书
\.myLkm attributable profit 可归属利润
b')CGqbbmT attributable share value 可归属股份价值
H)t YxW Auckland Stock Exchange 奥克兰证券交易所
xB]~%nC [O auction 拍卖
0z&3jWWY@ auctioneer 拍卖商
pD##lkJr audit 审计；核数
;[0<QmeI! Audit Commission 审计署
#tN)O ZA Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(S 0MqX* 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〕
'Fo *h6 = audit review 帐目审查
#<0%_C a Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
c.m ' %4 audited account 审计帐目；经审计的帐目
+N"A5U audited annual account 经审计的周年帐目
5Ft bZ1L audited balance sheet 经审计的资产负债表
zCL/^^# auditor 核数师；核数主任；审计师
[%YA42_`LD auditor's certificate 核数师证明书；审计师证明书
y`:}~nUdT auditor's report 核数师报告；审计师报告
T9KzVxHp5 Aussie bond 澳元债券
' [I_Iu#, austerity budget 紧缩预算
8HX(1nNj} Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
)+wBS3BC Australia All Ordinaries Index 澳洲所有普通股票指数
[|d:QF x Australian Dollar [AUD] 澳元
wblEx/FqE^ Australian Options Market 澳大利亚期权市场
"@W0Lk [ Australian Securities Commission 澳洲证券事务监察委员会
gsI"G Australian Society of Certified Practising Accountants 澳洲执业会计师公会
}XaO~] Australian Stock Exchange 澳大利亚证券交易所
1d7oR`qr Austrian Schilling [ATS] 奥地利先令
PP/M-Jql) authentication 认证；鉴证
AnU,2[( authority to purchase 委托购买证；委购书
gQ.yNe authorization 认可；核准；授权；授权书
CY)/1 # J authorization by direction 指示授权
If\u^c authorization by instruction 指令授权
_zI9 5 authorization by warrant 令状授权
QOlm#S authorization of unit trust 单位信托的认可
" ^ ydo RZ authorized agent 指定代理人
H!4!1J.=xw authorized capital 法定资本
5xwztcR- authorized clerk 出市员
*GbC`X) authorized dealer 认可交易商
# ,u7lAz authorized financial institution 认可财务机构
Y"D'|i authorized fund 认可基金
+8."z"i3lE authorized fund house 获授权的基金公司；认可基金公司
'{\VO U authorized institution 认可机构
Hhr/o~?;}# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
j;<Yje&Wz authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
-2 o4v#d authorized insurer 获授权保险人；获认可承保人
VxLq,$B76 authorized investment 特准投资项目
(WR&Vt4R h authorized person 获授权人
w3 PE.A"Q authorized representative 获授权代表
v#a`* ^ ^ authorized share capital 法定股本
M<r' j $g automated quotation system 自动报价系统
Zn1 +} Z@I Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
kwMu L>5 自动交易系统〔香港期货交易所有限公司〕
,E3"Ai sI automatic adjustment mechanism 自动调整机制
{ r` l automatic adjustment system 自动调整系统
zwN;CD1 Automatic Clearing House 自动票据交换所
-dsB@nPiUw automatic exchange rates accumulation system 自动化汇率累集系统
VmF?8Vi4 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
6b9D db* automatic teller machine [ATM] 自动柜员机
xYc)iH6& autopay 自动转帐
- 6;0 x available assets 可用资产
Z}T<^
F available fiscal reserve 现存财政储备
L^KGY<hp4 available profit 可用利润
P_j ?V"i< Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
[^A.$, average 平均；平均数；海损
Jn +[:s. average basic salary 平均基本薪金
^ox^gw) average consumer expenditure 平均消费开支；一般消费开支
q5 I2dNE average cost 平均成本
x|_% R
v average cost of land production 增辟土地平均成本
Zd1+ZH average daily turnover 平均每日成交额
/[ Vaf R! average daily wage rate 平均每日工资率
(BVLlOo?J average expenditure pattern 平均开支模式
P.gk'\<k average growth rate 平均增长率
'C1=(PE%` average net fixed assets 固定资产平均净值
~&CaC average of relatives 相对价格平均数
3Ku!;uo!u average price 平均价格
] ^to r average propensity to consume 平均消费倾向；一般消费倾向
G`ZpFg0Y average propensity to save 平均储蓄倾向；一般储蓄倾向
ve.iyr average rate 平均率
8U/q3@EC average revenue 平均收入；平均收益
k.rP}76 average stock 平均库存；平均存货
s!~M,zsQN average yearly rent 平均年租
l\- 1W2 avoidance of double taxation 避免双重课税
>>rW- & avoidance of tax 避税
