A:
*w 21U! A share Ａ股；甲类股份
wlVvxX3% abatement of tax 减税；减扣免税额
@dV9Dpu ABN AMRO Bank N.V. 荷兰银行
T6=-hA^A above-the-line expenditure 线上项目支出；经常预算支出
;eh/_hPM above-the-line receipt 线上项目收入；经常预算收入
]xr D< ABSA Asia Limited 南非联合亚洲有限公司
" $=qGHA~ absolute change 绝对数值变更
(}0S1)7t absolute expenditure 实际开支
cY~M4:vgT absolute guideline figure 绝对准则数字
4\1;A`2%0 absolute interest 绝对权益
M.[wKGX( absolute order of discharge 绝对破产解除令
K;C_Z/<% absolute profit margin 绝对利润幅度
VN+\>j- absolute value 实值；绝对值
w,
7Cr absolutely vested interest 绝对既得权益
{]["6V6W absorbed cost 已吸收成本；已分摊成本
*(nJX.7 absorption 吸收；分摊；合并
+-P<CCvWz absorption rate 吸收率；摊配率；分摊率
i[_| %'p ACB Finance Limited 亚洲商业财务有限公司
o=mo/N4 acceptable form of reciprocity 合理的互惠条件
pK"&QPv acceptable rate 适当利率；适当汇率
D1ZC&B_}- acceptance agreement 承兑协议
/.v_N%*-v acceptance for honour 参加承兑
:rL?1" acceptor 承兑人；接受人；受票人
uk6g s)qxC acceptor for honour 参加承兑人
%,;gP.dh7 accident insurance 意外保险
%/%gMRXG2 Accident Insurance Association of Hong Kong 香港意外保险公会
ucM.Ro=@ accident insurance scheme 意外保险计划
~o Fh>9u accident year basis 意外年度基准
eP?~- # accommodation 通融；贷款
+"Ub/[J{G1 accommodation bill 通融票据；空头票据
qmID -t" accommodation party 汇票代发人
s7M}NA 0 account balance 帐户余额；帐户结余
^$}/|d( account book 帐簿
|h D~6a account collected in advance 预收款项
cIZ[[( Db account current book 往来帐簿
mQ=sNZ-d ] account of after-acquired property 事后取得的财产报告
(HJ$lxk<2h account of defaulter 拖欠帐目
tj0Qr-/ account payable 应付帐款
Y"oDFo, account payee only [A/C payee only] 只可转帐；存入收款人帐户
.FJ j account receivable 应收帐款
6=3(oUl account receivable report 应收帐款报表
a7 =YG6[ account statement 结单；帐单；会计财务报表
6Ty 3e|do account title 帐户名称；会计科目
QES^^PQe: accountant's report 会计师报告
%-r?= L Accountant's Report Rules 会计师报告规则
XLocg accounting and auditing procedure 会计与审计程序；会计与核数程序
\-d '9b ? Accounting Arrangements 《会计安排》
7@@ <5&mN accounting basis 会计基础
m2ox8(sd accounting by Official Receiver 破产管理署署长呈交的帐目
p2^)2v Accounting Circular 《会计通告》
j%u8= accounting class 会计类别
$^IjFdD accounting date 记帐日期；会计结算日期
,P~QS accounting for money 款项核算
94YA2_f ; Accounting Officer 会计主任
3 69Zu4|u accounting period 会计报告期；会计期
L}b'+ Wi@ accounting policy 会计政策；会计方针
b?>VPuyBb accounting practice 会计惯例
)r pD2H accounting principle 会计准则
`/c@nxh accounting record 会计记录
I3An57YV]. accounting report 会计报告
5f{wJb2 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
w_ !%'9m> Accounting Society of China 中国会计学会
S%{lJYwXt accounting statement 会计报表
w -M7opkq accounting system 会计制度；会计系统
J7Sx !PQ accounting transaction 会计事项；帐务交易
u9,=po=+7f accounting treatment 会计处理
aC}p^Nkr"k accounting year 会计年度
s" N\82z) accretion 增值；添加
-`g J accrual 应计项目；应累算数目
2; h+;G accrual basis 应计制；权责发生制
MU*It"@}2 accrual basis accounting 应计制会计；权责发生制会计
%2,/jhHL accrue 应累算；应计
:-U53}Iy accrued benefit 应累算利益
tStJ2-5*t accrued charges 应计费用
p $XnOh accrued cumulative preference share dividend 应累算的累积优先股股息
Qqh^E _O accrued expenses 应累算费用
k1 m'Ka- accrued interest payable 应付利息；应计未付利息
^} tuP accrued interest receivable 应收利息；应计未收利息
|lY`9-M`I accrued right 累算权益
Z) t{JHm: accruing profit 应累算的利润
#:Xa'D+ accumulated fiscal reserve 累积财政储备
Eny!R@u7q accumulated profit 累积利润；滚存溢利
z : ? : accumulated reserve 累积储备
{H'X)n$ accumulation of surplus income 累积收益盈余
~\3l!zIq acquired assets 既得资产
mfz"M)1p1 acquisition 收购；购置；取得
Wy!uRzbBv acquisition cost 购置成本
03C .Xh=! acquisition expenses 购置费用
Gg}t-_M acquisition of 100% interest 收购全部股权
c{ 7<H acquisition of control 取得控制权
!;jgzi?z acquisition of fixed assets 购置固定资产
\:h0w;34 O acquisition of shell “买壳”
Eh:yR J_8 acquisition price 收购价
:Nkz,R? act of God 天灾
>ks3W Mm acting partner 执事合伙人
dt0T t active market 买卖活跃的市场；交投畅旺的市场；旺市
+~:x}QwGT active partner 积极参与的合伙人
0+rW;-_( active trading 交投活跃
j+ I*Xw actual circulation 实际流通
k}#@8n|b actual cost 实际成本
N7a[B>+` actual expenditure 实际开支；实际支出
51z / actual income 实际入息；实际收入；实际收益
]M uF9={ actual market 现货市场
'Z y{mq\ actual price 现货价；实际价格
o;E (Kj actual profit 实际利润
!#C)99L"F actual quotation 实盘；实际价位；实际报价
ML"_CQlE7 actual year basis 按实际年度计算
=I 7[L{+~Y actuals 实货
/8:gVXZi actuarial investigation 精算调查
7WX iG0 actuarial principle 精算原则
p?}&)Un actuarial report 精算师报告
b #e]1Q Actuarial Society of Hong Kong 香港精算学会
p0 actuarial valuation 精算师估值
UC.8DaIPN actuary 精算师
QP'qG@j[: ad referendum agreement 暂定协议；有待覆核的协定
FX cc1X/ ad valorem duty 从价税；按值征税
. c#90RP ad valorem duty system 从价税制
e5QO B/e& ad valorem fee 从价费
I.UjST ad valorem tariff 从价关税
ybC-f'0 additional allowance 额外免税额
AwtIWH*e additional amount for unexpired risk 未过期风险的额外款额
Xad G\_?t` additional assessable profit 补加应评税利润
?U=mcdqd additional assessment 补加评税
\MF3CK@/ additional commitment 额外承担
uwmoM>I W^ additional commitment vote 额外承担拨款
fi 5YMY d1 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
>xk lt"*U, additional dependent parent allowance 供养父母额外免税额
?56~yQF/2 additional provision 额外拨款
BDWim`DK" additional stamp duty 附加印花税
K3j_C` Se additional tax 补加税罚款；补加税款
/5&3WG&<u Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
V|+ `L- adjudged bankrupt 被裁定破产
N'htc C adjudicated bankrupt 裁定破产人
zw}@nqp adjudication fee 裁定费；评定印花税额手续费；评估契据费
h<+PP]l = adjudication of bankruptcy 裁定破产；宣告破产
USlF+RY@3L adjudication of insolvency 裁定无力偿还债务
Iq^~ adjusted actual 经调整的实数；调整后的实数
^qE<yn adjusted current assets 经调整的流动资产；调整后的流动资产
)e @01l adjusted figure 经调整的数字；调整后的数额
^v YVl{$bT adjusted liabilities 经调整的负债；调整后的负债
NEjPU#@c adjusted loss 经调整的亏损；调整后的亏损
nh _DEPMq adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Ry3+/] adjusted profit 经调整的利润；调整后的利润
ORUWsl Mt adjusted surplus 经调整的盈余额；调整后的盈余额
F<6KaZ| adjusted value 经调整的价值；调整后的价值
n$XMsl.> adjustment 调整；修订；理算〔保险〕
1EKcD^U, adjustment centre 调剂中心
aeN }hG adjustment lag 调整过程的时间差距；调整时差
9:bh3@r/ adjustment mechanism 调整机制
nF|#@O`1 adjustment of loss 亏损调整
#j(q/
T{x adjustment process 调整过程；调整程序
tI/mE[W adjustment range 调整幅度
x.j Yip administered exchange rate 受管制汇率
MzBfHt'Rk Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
9^6|ta0;0 administration expenses 行政费用
GN"M:L ^k` administration fee 手续费；行政费
6ON administration in bankruptcy 破产管理
Z"teZ0H administration order 遗产管理令
o[5=S,' administrator 管理人；遗产管理人
@2 x0V]AI administrator of the estate 遗产管理人
=NVZ$K OZ admission of debt 债项承认书
fvAh?<Ul admission of proof 接纳债权证明
[lDt0l5^ advance 放贷款项；垫付款项；预支款项；预付款项
M=" WUe_ advance account 暂支帐目；预付款帐户
>
gA %MT advance compensation 预付补偿金
)R
[@G. advance from shareholder 股东垫款
q/W{PBb-2k advance pending reimbursement 预支以待日后付还
hP'~ advanced economy 先进经济体系
.0 R/'!e advancement 预付；预付财产
9,Crmbw8 advances warrant 垫款令
@lb=-oR!~ advancing 贷出
pgLzFY[' adverse balance 逆差
2?#y
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M"$jpBN* advertisement addressed to shareholders 在报章刊登的致股东通告
P#vv+]/ advice for collection 托收通知书
6xDl=*&% advice of drawing 提款通知书；汇票通知书
.ruz l(6 advice of payment 付款通知
>oM9~7f Advisory Committee [Securities and Futures Commission]
')1}#V/I 谘询委员会〔证券及期货事务监察委员会〕
?{ 8sT-Z-L Advisory Committee on Diversification 经济多元化谘询委员会
3iwoMrp affidavit 誓章；遗产申报誓章
<3],C) Zwc affidavit of no receipt 述明无收款的誓章
^C ,/T2> affiliate 联号；联营公司；附属公司
[9YlLL@ affiliated company 附属公司；联号；联营公司
_{2Fx[m% affirmation [estate duty] 非宗教式宣誓〔遗产税〕
e4>L@7 affordability 负担能力
!}Woo$#ND African Development Bank [AfDB] 非洲开发银行
n]6}yJJo after-acquired property 事后取得的财产
q>(I*=7 after-hours dealing 市后交易
aPY>fy^8D after-tax profit 税后盈利；税后利润；税后溢利
82Z[eo agency agreement 代理协议
E,Z B;
agency expenses 代理机构的开支
V1CSXY\2 agency fee 代理费
M<M# < kD Agency Law 《代理法》
( > +k 3 agent 代理人；承销人
5tg ILxSK agent of company 公司代理人
Hb@G*L$ agent's fee 代理人费；经纪费
4$q )e<- aggregate 总计；总数；总体数字
_x,-d|9b d aggregate amount 总款额；总额
}] n>A aggregate assets and liabilities 总体资产与负债
-Fok %iQ'5 aggregate at constant price 按固定价格计算的总体数字
,
$D&WH aggregate demand 总需求
XEgx#F ;F aggregate gross position 总持仓量
*$4A|EA V aggregate limit 总限额
=yhn8t7@] aggregate of salaries tax 合计薪俸税
N,sqr k] aggregate performance 总体表现；总体业绩
OH!$5FEc aggregate supply 总体供应
vxz f[ aggregate surplus 总盈余
QBPvGnb aggregate total 整体总额
#<WyId( aggregate value 总值；合计价值
5u
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3wa<,^kqy aggregated net chargeable income 合计应课税入息实额
r:8]\RU aggregation 合并计算；合计；总和
]\os`At aggregation of incomes of husband and wife 夫妇入息合并计算
P98X[0& aggregation of property 财产的总和
-UD~>s agio 差价；贴水
==e#CSJq Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
X, JWLS J Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
_A~~L6C 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
v,!Y=8~ 9 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
}G,SqpcG 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
@6i8RmOu} Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
&=6cz$]z 《香港政府和大韩民国政府关于相互促进和保护投资协定》
UVoLHd agreement for a settlement 授产协议
:UJUh/U agreement for assignment 转让协议
Fl 'xmz^ agreement for sale 售卖协议；买卖协议
#by9D&QP] agreement for sale and purchase 买卖协议
W :+2We @ agreement for the payment of interest 支付利息协议
S\{^LVXTMd agreement for the repayment of money 还款协议
b0 z{ "
agreement of reinsurance 再保险协议
zoJkDr=jn Agricultural Bank of China 中国农业银行
Z 9
q{r s air passenger departure tax 飞机乘客离境税
H A3SQ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@L>NN>?SGQ airport tax 机场税
>gOI]*!5 alcohol duty 酒精税
!+| N<` alienation 让与；让渡；转让
C$..w80/1 alimony 生活费；赡养费
GHgEbiY : All Ordinaries Index [AOI] 所有普通股指数
Y9co?!J 5M all risks 全险；综合险
q:~` 7I All Sales Record for Stock Market 《股票市场成交报告》
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;:k Allied Capital Resources Limited 新联财务有限公司
+{Vwz all-items index [Consumer Price Index] 总指数〔消费物价指数〕
sKB -7 allocation letter 拨款信件
a m k42 allocation of fund 分配款项；预留款项
ubN"(F:!-S allocation of profit 利润分配；溢利分配
SU#P.y18% allocation warrant 拨款令
<
jocfTBk allotment 分配；配股
Zm8
u : allotment notice 股份配售通知；配股通知
+'&_V011 < allotment of shares 股份分配
I}G}+0geV allowable 可获宽免；免税的
`6S=KRv allowable business loss 可扣除的营业亏损
,C'w(af@} allowable expenses 可扣税的支出
sh)) [V"8 allowance 免税额；津贴；备抵；准备金
J!K/7u S allowance for debts 债项的免税额
W1vAK allowance for depreciation by wear and tear 耗损折旧免税额
XpAq=p0; allowance for funeral expenses 殡殓费的免税额
Z\gg <Q allowance for inflation 为通货膨胀而预留的款项；通胀准备金
\,cKt_{ u allowance for repairs and outgoings 修葺及支出方面的免税额
j@?[vi allowance to debtor 给债务人的津贴
4pTu P / alteration of capital 资本更改
_]~ht H alternate trustee 候补受托人
8yo6v3JqC amalgamation 合并
+q_lYGTiO ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
A @ ambit of charges 征税范围；收费范围
|<Dx amended valuation 经修订的估值
<} Wy;!L American Commodities Exchange 美国商品交易所
lTO M/^L American Express Bank Limited 美国运通银行
.L(j@I t American Stock Exchange 美国证券交易所
18w^7!F?~u amortization 摊销
tU2t o V amount due from banks 存放银行同业的款项
8|-mzb& amount due from banks abroad 存放海外银行同业的款项
,, H$>r_; amount due from holding companies 控股公司欠款
luz%FY : amount due from local banks 存放本港银行同业的款项
[|;Zxb: amount due to banks 银行同业的存款
f$S
QhK5` amount due to banks abroad 海外银行同业的存款
+8vzkfr3It amount due to holding companies 控股公司存款
7Ae,|k amount due to local banks 本港银行同业的存款
>~wk amount due to outport banks 外埠银行同业的存款
3f2Hjk7,d amount for note issue 发行纸币的款额
Z"%O&O amount of bond 担保契据的款额
; R|#ae@ amount of consideration 代价款额
~ :b:_ 5" amount of contribution 供款数额
$ 8T|r+< amount of indebtedness 负债款额
r dG2| Tp amount of principal of the loan 贷款本金额
< iprPk amount of rates chargeable 应征差饷数额
~G ^}2#5 amount of share capital 股本额
QB|fFj58u amount of sums assured 承保款额
.lF\b A| amount of variation 变动幅度
=wR]X*Pan amount of vote 拨款数额
U# ]eN[ amount payable 应付款额
c'Tu,- amount receivable 应收款额
7D~O/#dcc Amsterdam Stock Exchange 阿姆斯特丹证券交易所
=5=Vm[ analysis 分析
_Il9s#NA% ancillary risk 附属风险
*I1W+W`G annual account 周年帐目；周年帐目报表；年度决算；年结
3w:Z4]J annual accounting date 年结日期
jUR # annual allowance 每年免税额；年积金；年度津贴；年津
Z2j*%/ annual balance 年度余额
xjbyI _D annual disposable income 每年可动用收入
llG#nDe annual estimates 周年预算
g Wv+i/, annual fee 年费
[Q qNsco) annual general meeting 周年大会
JO^
[@ annual growth rate 年增率；每年增长率
^Er`{|o6u annual long-term supplement 长期个案每年补助金
nh&<fnh annual pensionable emolument 可供计算退休金的年薪
>dm._*M annual report 年报
'%R K KA Annual Report on the Consumer Price Index 《消费物价指数年报》
I~ ]m X; annual return 周年报表；周年申报表；每年报税表格
MbF e1U]B Annual Return Rules 《周年报表规则》
kRXg."b( annual review of consumer prices 每年消费物价回顾
~$ qJw?r
annual roll-forward basis 逐年延展方式
'>mb@m annual salary 年薪
WKJL<
D ]: annual statement 年度报表；年度决算表
}nY^T&? ` 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
KJJb^6P48W annuitant 年金受益人
`rdfROKv annuity 年金
WAmoKZw 2 annuity contract 年金合约
?G>TaTiK# annuity on human life 人寿年金
# bZ=R antecedent debt 先前的债项
JTB~nd> ante-dated cheque 倒填日期支票
+e4<z%1 anticipated expenditure 预期开支
PXu<4VF anticipated net profit 预期纯利
g!Yh=kA'N anticipated revenue 预期收入
pfQZ|*>lkb anti-inflation measure 反通货膨胀措施
Hi"
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l}-`E@w apparent deficit 表面赤字
6F&]Mk]V8 apparent financial solvency 表面偿债能力
K2M NaB apparent partner 表面合伙人
8EEQV} 4 application for personal assessment 个人入息课税申请书
IS4K$ A c. application of fund 资金应用
59Q Q_#> application to release as liquidator and to destruct the books of accounts and documents
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$o 申请免除清盘人职务及毁灭帐簿与文件
$H@)hY8wA appointed actuary 委任精算师
N3c)ce7[ appointed auditor 委任核数师；委任审计师
}=m?gF%3 appointed trustee 委任的受托人
OmjT`, / appointer 委任人
=yhfL2`aw apportioned pro rata 按比例分摊
mS&\m#s < apportionment 分配；分摊
xA'#JN<* Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
q[+: t apportionment formula 分摊方程式
&trh\\I" apportionment of estate duty 遗产税的分摊
-LK(C`gB appraisal 估价；评估
_ N f[HP appreciable growth 可观增长
;xtb2c8HT appreciable impact 显着影响
-xgmc-LGo appreciable increase 可观增长
h: ;e h appreciation 增值；升值
3v >,c>b([ appreciation against other currencies 相对其他货币升值
_7"W\gn:9 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
gH//
TbS appreciation tax 增值税
skx=w<YO6] appropriation 拨款；拨用；拨付
1nTaKK
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p}|wO&4h Appropriation Bill 拨款法案
L=w Fo^N appropriation-in-aid system 补助拨款办法
G/3lX^Z> approved assets 核准资产
54cgX)E[x approved basket stock 认可一篮子证券
sH,)e'0 approved budget 核准预算
{ZEXlNPww approved charitable donation 认可慈善捐款
V+~{a:8[pq approved charitable institution 认可慈善机构
iwjl--)@K approved currency 核准货币；认可货币
5qfK V&D approved estimates 核准预算
I%C:d#p approved estimates of expenditure 核准开支预算
Bo\v-97 approved overseas insurer 核准海外保险人
?F!J@Xn5 approved overseas trust company 核准海外信托公司
[#6Esy8| approved pooled investment fund 核准汇集投资基金
F8;4Oj approved provident fund scheme 认可公积金计划
EjE`S_i= approved provision 核准拨款
XTaWd0Y approved redeemable share 核准可赎回股份
!;C(pnE approved regional stock 认可地区性证券
R{A/ +7! approved retirement scheme 认可退休金计划
,vw`YKg approved subordinated loan 核准附属贷款
gL"Q.ybA arbitrage 套戥；套汇；套利
#&KE_ n arbitrageur 套戥者；套汇者
"(&`m uIc arbitrary amount 临时款项
(Ha}xwA~( arrangement 措施；安排；协定
KBHKcFk arrears 欠款
/r@ arrears of pay 欠付薪酬
YgOgYo{E! arrears of revenue 逾期未收税款；逾期未收的帐项
L=!kDU articles of association 组织章程；组织细则；组织章程细则
QGG(I 7{- Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
|F {E4mg(o ascertainment of profit 确定利润
<G?85*Nv_ "Asia Clear" “亚洲结算系统”
aMg f6veM Asia Commercial Bank Ltd. 亚洲商业银行有限公司
g@f/OsR76 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
J,KT c'[ Asian Development Fund [ADF] 亚洲发展基金
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$1 Asian dollar bond 亚洲美元债券
%)ov,p | Asian dollar market 亚洲美元市场
T \CQ Asian dollar rate 亚洲美元利率
@Hdg-f>y] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
> 0)`uJ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Z@O
e}\.$ asked price 沽盘；喊价；索价；卖方报价
6v)eM=
assessable income 应评税入息
^F9zS `Yz2 assessable loss 应评税亏损
R*eM 1 assessable profit 应评税利润
bJ!f,a '/ assessable value 应评税值
QnLg P7Ft assessed profit 估定利润
pF RnPOv assessed value 经评估价值
p&do Qh assessment 评税；评定；估价；评税单
`z`;eR2oX assessment number 评税编号；估价编号
k r^#B^ assessment of additional tax 补加税评税
n8aiGnd=v
assessment of performance 业绩评估；实绩评价
"dOY_@kg Assessor 评税主任
> .~k?_Of asset price bubbles 资产价格泡沫
D|3QLG asset-backed securities 具资产保证的证券
y+R$pz X assets accretion 资产增值
#N}}8RL assets and liabilities 资产与负债
sswAI|6ou assets betterment statement 资产递增表；资产改进表
5 g7}A` assets lending 实物放款；有抵押贷款
W?Abx assets of the company passing on the death 死者去世时转移的公司资产
?+o7Y1 k, assets pledged as security for liabilities 用作负债抵押的资产
T7_rnEOO assets portfolio 资产投资组合
58U[r )/ assets price 资产价格
5j5t?G;d, assets quality 资产质素
^q r[?ky]& assets realization 资产变现
tO3 B_zC assets refinancing arrangement 资产再集资安排
"z4E|s assets securitization 资产证券化
Q_Sq uuk assets situated outside Hong Kong 在香港以外地方的资产
U pBYL?+L assets stripping 削减资产；拆卖资产
RVy 87_J1 assets value 资产值
> &Lu0 oHH assignee 承让人
iPNs EQ0We assignment 转让；转让书；转让契
vu >@_ hv assignment of interest 权益转让
~36XJ assignment of letters patent and trade mark 专利证书及商标转让
Z9bP j8d assignment of property 物业转让；物业转让书
S]@iS[|? assignment right 转让权
.sMi"gg assignor 转让人
~h|L;E" associate 有联系的人；有关连人士；相联者；合伙人；联系人
B%;+8] Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Yr0i9Qow associate member 附属会员
I65 GUX#DV associated body corporate 相联法人团体
f\w4F'^tj associated company 相联公司；联属公司
-bQvJ`iF associated corporation 相联法团
H} rP{`m Association of Chartered Certified Accountants [ACCA] [United Kingdom]
NO1]JpR 公认会计师公会〔英国〕
vbJMgdHFR Association of Futures Exchange Brokers 香港期货经纪协会
h0}-1kVT^ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
K JZY.7 association of underwriters 承保人组织
Py<vN! assumption of control 接管
lR^Qm| assurance 担保；保险；转易；转易书
;yrcH+I$_ assurance of interest 权益的转易
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N';(R at 19XX price 按一九ＸＸ年价格计算
oD`BX at a discount 按赔价计算；按贴水价格计算；打折扣
[C\?}.+v at a premium 按溢价计算；按升水价格计算
?id^v 7d at call 通知付款；按通知
M!@[lJ at constant market price 按固定市价计算
y+h=x4t at constant price 按固定价格计算
CKgyv%T5m: at cost 按成本计算
!O emS 7{ at current market price 按当时市价计算；按现时市价计算
B)*%d7=x at current price 按当时价格计算；按现时价格计算
NYRNop( N# at factor cost 按要素成本计算；按生产要素成本计算
X / "H+l at money-of-the-day price 按付款当日价格计算
W0hLh<Go at or better 按指定或较佳价位〔买卖指令〕
cH ?]uu( at par 按面值计算；平价
)~ kb 7rfl at sight 见票即付
qIp`'.#m at the close 按收市盘
2Z | kf9 at the opening 按开市盘
|3@]5f& attestation 见证；见证条款
'KG`{K$ at-the-money option 平价期权
=B2=UF attorney 受权人；受托代表人
ST.W{:X attornment 新拥有人承认书
qxh\umm+2 attributable profit 可归属利润
b2H6}s"=w attributable share value 可归属股份价值
9!h+LGs(, Auckland Stock Exchange 奥克兰证券交易所
~.tu#Y? auction 拍卖
)qe o`4+y auctioneer 拍卖商
;r bn/6 audit 审计；核数
@,.H)\a4 Audit Commission 审计署
dno*Usx5d0 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
,B><la87 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〕
Ho|n\7$ audit review 帐目审查
uqH ;1T;s Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
un=)k; oh audited account 审计帐目；经审计的帐目
o,I642R~ audited annual account 经审计的周年帐目
L }+!<Ug audited balance sheet 经审计的资产负债表
j>zVC;Sj* auditor 核数师；核数主任；审计师
S/aPYrk>6 auditor's certificate 核数师证明书；审计师证明书
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~t1i auditor's report 核数师报告；审计师报告
9X~^w_cdk Aussie bond 澳元债券
2(|V1]6D? austerity budget 紧缩预算
I+SL0 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
;2}Gqh )Yr Australia All Ordinaries Index 澳洲所有普通股票指数
2"T&Fp< Australian Dollar [AUD] 澳元
FSk:J~Z; Australian Options Market 澳大利亚期权市场
X:5*LB\/v Australian Securities Commission 澳洲证券事务监察委员会
-TWo-iu^ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
.>e~J+oL Australian Stock Exchange 澳大利亚证券交易所
@P>@;S Austrian Schilling [ATS] 奥地利先令
C+j+q648> authentication 认证；鉴证
LV0{~g(!% authority to purchase 委托购买证；委购书
*lSIT ]1 authorization 认可；核准；授权；授权书
<j' #mUzd authorization by direction 指示授权
`P~RG.HO authorization by instruction 指令授权
(;3jmdJhK authorization by warrant 令状授权
1GxYuTZ{ authorization of unit trust 单位信托的认可
49 D*U5o authorized agent 指定代理人
umeb&\:8S- authorized capital 法定资本
wv$=0 z F authorized clerk 出市员
ohl%<FqS authorized dealer 认可交易商
&r_B\j3 authorized financial institution 认可财务机构
K||85l?< authorized fund 认可基金
M DpXth7 authorized fund house 获授权的基金公司；认可基金公司
I/l]Yv! authorized institution 认可机构
%JZIg! authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
1C{~!=6# authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
7E' C o| authorized insurer 获授权保险人；获认可承保人
E {MSi" authorized investment 特准投资项目
\<%a`IA!* authorized person 获授权人
[+GG Wo authorized representative 获授权代表
f &|SGD* authorized share capital 法定股本
5P4 >xv[ automated quotation system 自动报价系统
CT : ac64 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
|bh:x{h 自动交易系统〔香港期货交易所有限公司〕
-e ya$ C automatic adjustment mechanism 自动调整机制
4^5s\ f B automatic adjustment system 自动调整系统
{+MMqJCa Automatic Clearing House 自动票据交换所
RK0IkRXQd automatic exchange rates accumulation system 自动化汇率累集系统
6lPGop]js] Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Q=[&~^ Y) automatic teller machine [ATM] 自动柜员机
FP$]D~DMo autopay 自动转帐
]!QeJ 'BLM available assets 可用资产
O-k(5Zb available fiscal reserve 现存财政储备
Q1rwT g \ available profit 可用利润
.B@;ch, Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
0M"E6 z)9 average 平均；平均数；海损
?@#<>7V average basic salary 平均基本薪金
nC w1H kW average consumer expenditure 平均消费开支；一般消费开支
%K%z< R8 average cost 平均成本
c-,/ qn/ average cost of land production 增辟土地平均成本
LQe<mZ< average daily turnover 平均每日成交额
]=/f` average daily wage rate 平均每日工资率
_Z%C{~,7)x average expenditure pattern 平均开支模式
8LL);"$ average growth rate 平均增长率
wR KGJ average net fixed assets 固定资产平均净值
+W}f0@#)< average of relatives 相对价格平均数
l\eq/ yg_ average price 平均价格
f%af.cR* average propensity to consume 平均消费倾向；一般消费倾向
rRMC< .= average propensity to save 平均储蓄倾向；一般储蓄倾向
vDemY"wz average rate 平均率
S=o/n4@} average revenue 平均收入；平均收益
E5rNC/Ul$$ average stock 平均库存；平均存货
pD { Li\LY average yearly rent 平均年租
1+]e? avoidance of double taxation 避免双重课税
B :l(`G avoidance of tax 避税
