A:
B4{F) Zb A share Ａ股；甲类股份
lyw)4;wt\ abatement of tax 减税；减扣免税额
DHVfb(H5e ABN AMRO Bank N.V. 荷兰银行
#&sn l above-the-line expenditure 线上项目支出；经常预算支出
Z b:S
IJ above-the-line receipt 线上项目收入；经常预算收入
og`g]Z<I ABSA Asia Limited 南非联合亚洲有限公司
UV\&9>@L absolute change 绝对数值变更
^zKP5nzL absolute expenditure 实际开支
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` absolute guideline figure 绝对准则数字
;CDa*(e absolute interest 绝对权益
/ ! aVv absolute order of discharge 绝对破产解除令
Sr+ & absolute profit margin 绝对利润幅度
q OV$4[r absolute value 实值；绝对值
!RwMUnp absolutely vested interest 绝对既得权益
yAQ)/u[| absorbed cost 已吸收成本；已分摊成本
E&0]s absorption 吸收；分摊；合并
ggUw4w/e absorption rate 吸收率；摊配率；分摊率
&/$3>MD2` ACB Finance Limited 亚洲商业财务有限公司
+T HBPEq acceptable form of reciprocity 合理的互惠条件
B3Ws)nF" acceptable rate 适当利率；适当汇率
gH/( 4h acceptance agreement 承兑协议
N3ccn acceptance for honour 参加承兑
b$Q#Fv&P acceptor 承兑人；接受人；受票人
;RS^^vDm acceptor for honour 参加承兑人
@Uq cym. accident insurance 意外保险
oiItQ4{ < Accident Insurance Association of Hong Kong 香港意外保险公会
yH(%*-S accident insurance scheme 意外保险计划
R]NCD*~ accident year basis 意外年度基准
mV|Z5 = f accommodation 通融；贷款
@gi / 1 cq accommodation bill 通融票据；空头票据
xpWY4Q accommodation party 汇票代发人
5
~Y a Xh^ account balance 帐户余额；帐户结余
`FBy ME account book 帐簿
=z#j9'n$@ account collected in advance 预收款项
gP?.io 9Oi account current book 往来帐簿
qjH/E6GGg account of after-acquired property 事后取得的财产报告
&,'CHBM account of defaulter 拖欠帐目
.F@ 2C
account payable 应付帐款
KA
el q* account payee only [A/C payee only] 只可转帐；存入收款人帐户
n xs'qX(D account receivable 应收帐款
^\w!D{Y7Q account receivable report 应收帐款报表
e84O
6K6o account statement 结单；帐单；会计财务报表
"T.Qb/97@ account title 帐户名称；会计科目
CUx [LZR7m accountant's report 会计师报告
Iy@6cd,)S Accountant's Report Rules 会计师报告规则
]f*.C9Y accounting and auditing procedure 会计与审计程序；会计与核数程序
> Dq&[9,8 Accounting Arrangements 《会计安排》
Ha~} NO accounting basis 会计基础
,j%feC3 accounting by Official Receiver 破产管理署署长呈交的帐目
~y1k2n Accounting Circular 《会计通告》
h z rS_v accounting class 会计类别
-fD W>]_ accounting date 记帐日期；会计结算日期
c> ":g~w accounting for money 款项核算
5 c1{[ Accounting Officer 会计主任
T26'b . accounting period 会计报告期；会计期
VTn6@z_ x accounting policy 会计政策；会计方针
&W
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&+df@U6i accounting principle 会计准则
E]ZI m accounting record 会计记录
h/7_I uD accounting report 会计报告
6eW9+5oL Accounting Services Branch [Treasury] 会计事务部〔库务署〕
hv )d Accounting Society of China 中国会计学会
c4M]q4]F accounting statement 会计报表
TJs ~}&L accounting system 会计制度；会计系统
=6[R,{ |C accounting transaction 会计事项；帐务交易
.}3K9.hkr accounting treatment 会计处理
6Q NO#!; accounting year 会计年度
s;xErH@RA accretion 增值；添加
xDIl accrual 应计项目；应累算数目
S=X_7V
accrual basis 应计制；权责发生制
D "X`qF6U7 accrual basis accounting 应计制会计；权责发生制会计
VX e7b accrue 应累算；应计
%R?#Y1Tq; accrued benefit 应累算利益
z}2 accrued charges 应计费用
}c'T]h\S accrued cumulative preference share dividend 应累算的累积优先股股息
^Kn:T`vB accrued expenses 应累算费用
&\<?7Qj3U| accrued interest payable 应付利息；应计未付利息
d*Kg_He- accrued interest receivable 应收利息；应计未收利息
> C/O >g accrued right 累算权益
sF1j4 N C accruing profit 应累算的利润
>{=~''d,w accumulated fiscal reserve 累积财政储备
)0{ZZ-beG accumulated profit 累积利润；滚存溢利
y-o54e$4Cq accumulated reserve 累积储备
"^5 % g% accumulation of surplus income 累积收益盈余
7z3YzQ=Kg acquired assets 既得资产
n hG h5, acquisition 收购；购置；取得
{r1}ACw{ acquisition cost 购置成本
lVS.XQ2< acquisition expenses 购置费用
AmBLZ<f; acquisition of 100% interest 收购全部股权
Fd >epvR acquisition of control 取得控制权
M(<.f}yZQ acquisition of fixed assets 购置固定资产
Il$Jj-) acquisition of shell “买壳”
ihopQb+k^m acquisition price 收购价
*w6(nG'M{ act of God 天灾
YfVZ59l4y6 acting partner 执事合伙人
"sUmk e-# active market 买卖活跃的市场；交投畅旺的市场；旺市
yQqu Gu active partner 积极参与的合伙人
"M=1Eb$6= active trading 交投活跃
LRv[,]b actual circulation 实际流通
'~[JV> 5 actual cost 实际成本
B-[qS;PY% actual expenditure 实际开支；实际支出
IeGVLC actual income 实际入息；实际收入；实际收益
~A-D>.ZH actual market 现货市场
q 1+{MPJ actual price 现货价；实际价格
9v(k<('_ actual profit 实际利润
Wh1 '?# actual quotation 实盘；实际价位；实际报价
iU?xw@W R actual year basis 按实际年度计算
F' ^?s= QX actuals 实货
nSB@xP#& actuarial investigation 精算调查
7^DN8g"&\ actuarial principle 精算原则
~3qt<" actuarial report 精算师报告
j~k+d$a Actuarial Society of Hong Kong 香港精算学会
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8vhnw actuarial valuation 精算师估值
T&s}~S=m actuary 精算师
qruv^#_l ad referendum agreement 暂定协议；有待覆核的协定
obSLy
Ed ad valorem duty 从价税；按值征税
Oq*=oz^~1 ad valorem duty system 从价税制
aX|LEZ;D> ad valorem fee 从价费
& HJ'//bv ad valorem tariff 从价关税
#]lK! : additional allowance 额外免税额
T :!Re*=JJ additional amount for unexpired risk 未过期风险的额外款额
lIgAc!q( additional assessable profit 补加应评税利润
vs(x;zpJ additional assessment 补加评税
eT Z2f additional commitment 额外承担
z*G(AcS) additional commitment vote 额外承担拨款
s?_H<u additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
)G@/E^ySM additional dependent parent allowance 供养父母额外免税额
m-XS_5x\ additional provision 额外拨款
P ze{5! additional stamp duty 附加印花税
Z'o'd_g>I+ additional tax 补加税罚款；补加税款
Q7XlFjzcm Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
T/ TMi&:?. adjudged bankrupt 被裁定破产
T {zz3@2? adjudicated bankrupt 裁定破产人
dmk_xBy s| adjudication fee 裁定费；评定印花税额手续费；评估契据费
!Yu|au adjudication of bankruptcy 裁定破产；宣告破产
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5b9 adjudication of insolvency 裁定无力偿还债务
+~eybm; adjusted actual 经调整的实数；调整后的实数
pX]"^f1?O adjusted current assets 经调整的流动资产；调整后的流动资产
Vl%jpjqP adjusted figure 经调整的数字；调整后的数额
p
_q]Rt adjusted liabilities 经调整的负债；调整后的负债
;'4 HR+E" adjusted loss 经调整的亏损；调整后的亏损
IHvrx:7 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
G~KYFNHr adjusted profit 经调整的利润；调整后的利润
nv_9Llh=z adjusted surplus 经调整的盈余额；调整后的盈余额
x$=""?dd adjusted value 经调整的价值；调整后的价值
.fD%* - adjustment 调整；修订；理算〔保险〕
(?lKedA>2 adjustment centre 调剂中心
a F%V adjustment lag 调整过程的时间差距；调整时差
*W$bhC'w adjustment mechanism 调整机制
a474[? adjustment of loss 亏损调整
":V,&o9n adjustment process 调整过程；调整程序
@szr '&\%A adjustment range 调整幅度
\c W9"e' administered exchange rate 受管制汇率
52#A c;Y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
$W0O administration expenses 行政费用
b?nORWj C administration fee 手续费；行政费
; )rXQm administration in bankruptcy 破产管理
C7xmk;c
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x5%x""VEK administrator 管理人；遗产管理人
g~]?6;uu administrator of the estate 遗产管理人
.+$ox-EK8 admission of debt 债项承认书
!FH m.E_> admission of proof 接纳债权证明
h #(J6ht advance 放贷款项；垫付款项；预支款项；预付款项
)Rr0f 8 advance account 暂支帐目；预付款帐户
^s_7-p])( advance compensation 预付补偿金
-&JQdrs advance from shareholder 股东垫款
i1 6kPU
advance pending reimbursement 预支以待日后付还
Uc d~-D advanced economy 先进经济体系
OS sYmF advancement 预付；预付财产
]1&} L^a advances warrant 垫款令
h"t\x}8qq advancing 贷出
`PS>"-AY2 adverse balance 逆差
L=wpZ`@
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^vha4<'-qG advertisement addressed to shareholders 在报章刊登的致股东通告
ki'CW4x advice for collection 托收通知书
xA SH - 9 advice of drawing 提款通知书；汇票通知书
' mO>hD `V advice of payment 付款通知
Usq.'y/ o Advisory Committee [Securities and Futures Commission]
M3Oqto<8" 谘询委员会〔证券及期货事务监察委员会〕
U6F1QLSLz Advisory Committee on Diversification 经济多元化谘询委员会
M$U Zn affidavit 誓章；遗产申报誓章
9A ?)n<3d affidavit of no receipt 述明无收款的誓章
3 @%XR8ss affiliate 联号；联营公司；附属公司
D-4{9[ affiliated company 附属公司；联号；联营公司
ppzQh1 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
iB#*XJ; q affordability 负担能力
':!aF Mj^ African Development Bank [AfDB] 非洲开发银行
+0g L!r after-acquired property 事后取得的财产
&gsBbQ+ qA after-hours dealing 市后交易
ZY=a[K after-tax profit 税后盈利；税后利润；税后溢利
KvXF zx|A agency agreement 代理协议
"NtY[sT{V agency expenses 代理机构的开支
< h%I-e6 agency fee 代理费
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O u'+A Agency Law 《代理法》
FaQc@4%o agent 代理人；承销人
q![`3m-d . agent of company 公司代理人
'8=/v*j>? agent's fee 代理人费；经纪费
:B:6ezDF6 aggregate 总计；总数；总体数字
CD[}|N aggregate amount 总款额；总额
"{[\VsX|c aggregate assets and liabilities 总体资产与负债
Z} S7%m aggregate at constant price 按固定价格计算的总体数字
u=t.1eS5 aggregate demand 总需求
{r'+icvLX aggregate gross position 总持仓量
]94`7@ aggregate limit 总限额
yt<h!k$ _P aggregate of salaries tax 合计薪俸税
!cW!zP-B*p aggregate performance 总体表现；总体业绩
><I{R|bC aggregate supply 总体供应
\P7<q,OGS aggregate surplus 总盈余
<iB5& aggregate total 整体总额
:l&Y q!5 aggregate value 总值；合计价值
rFaG-R aggregated basis 合计基准
J4u>77I aggregated net chargeable income 合计应课税入息实额
Xy r'rm5+b aggregation 合并计算；合计；总和
r1:CHIwK aggregation of incomes of husband and wife 夫妇入息合并计算
3S"
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gloJ;d E B agio 差价；贴水
]kd:p*U6P 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》
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&Vt]9 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+lxjuEiae 《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》
aYn5AP'PH Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Q-z `rW 《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》
"6
~5RCZ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
y%?'<j 《香港政府和大韩民国政府关于相互促进和保护投资协定》
-Aojk8tc agreement for a settlement 授产协议
Lv#0-+]$Bt agreement for assignment 转让协议
sU U[QP- agreement for sale 售卖协议；买卖协议
FbRGfHL[ agreement for sale and purchase 买卖协议
W^)mz,%x agreement for the payment of interest 支付利息协议
@JGFG+J} agreement for the repayment of money 还款协议
|<'6rJ[i> agreement of reinsurance 再保险协议
B oxtP<C" Agricultural Bank of China 中国农业银行
U $Z<lx2P air passenger departure tax 飞机乘客离境税
ka6E s~ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4XAs ^>N+ airport tax 机场税
*<X1M~p$ alcohol duty 酒精税
4EmdQn alienation 让与；让渡；转让
U!NuiKaQ26 alimony 生活费；赡养费
Bal e_s^ All Ordinaries Index [AOI] 所有普通股指数
1\~I "$} all risks 全险；综合险
b $yIM All Sales Record for Stock Market 《股票市场成交报告》
-+Ot' ^ Allied Capital Resources Limited 新联财务有限公司
HNCu:$Wr@ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
KJ:z\N8eo allocation letter 拨款信件
n_Qua|R allocation of fund 分配款项；预留款项
qYJ<I'Ux O allocation of profit 利润分配；溢利分配
'&e8;X allocation warrant 拨款令
?dbSm 3 allotment 分配；配股
CAC%lp allotment notice 股份配售通知；配股通知
1Iy1xiP allotment of shares 股份分配
:P/VBX h allowable 可获宽免；免税的
@_?2iN?4Z allowable business loss 可扣除的营业亏损
)z\# allowable expenses 可扣税的支出
uAqiL>y allowance 免税额；津贴；备抵；准备金
~^jPE) allowance for debts 债项的免税额
g$^-WmX\m allowance for depreciation by wear and tear 耗损折旧免税额
1ANF hl(l allowance for funeral expenses 殡殓费的免税额
~ \<$H' allowance for inflation 为通货膨胀而预留的款项；通胀准备金
AH :uG# allowance for repairs and outgoings 修葺及支出方面的免税额
df$.gP allowance to debtor 给债务人的津贴
`g3AM %3 alteration of capital 资本更改
!Ve0 :$ alternate trustee 候补受托人
r{^43g? amalgamation 合并
>~nr,V.q ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
bm 4RRI ambit of charges 征税范围；收费范围
PPH;'!>s" amended valuation 经修订的估值
=\|,hg)c American Commodities Exchange 美国商品交易所
l cHf\~ American Express Bank Limited 美国运通银行
(Hj [9[= American Stock Exchange 美国证券交易所
rR :ZTfJs" amortization 摊销
Q"C*j'n amount due from banks 存放银行同业的款项
J@2wPKh?Yp amount due from banks abroad 存放海外银行同业的款项
Rx&O}>"E>l amount due from holding companies 控股公司欠款
NIVR;gm amount due from local banks 存放本港银行同业的款项
Lc5zu7ncg amount due to banks 银行同业的存款
""jW'% wR amount due to banks abroad 海外银行同业的存款
Te
L&6F$ amount due to holding companies 控股公司存款
@B (oq1i@ amount due to local banks 本港银行同业的存款
4NW!{Vw , amount due to outport banks 外埠银行同业的存款
:>JfBJ]| amount for note issue 发行纸币的款额
_%=CW'
B amount of bond 担保契据的款额
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"M`h amount of consideration 代价款额
`DF49YP"~ amount of contribution 供款数额
JR#4{P@A amount of indebtedness 负债款额
Y&j` HO8f amount of principal of the loan 贷款本金额
On }1&!{1] amount of rates chargeable 应征差饷数额
V%s7*`U amount of share capital 股本额
#WSqh + amount of sums assured 承保款额
l;0([_>*j amount of variation 变动幅度
I2WP/ amount of vote 拨款数额
OU/}cu amount payable 应付款额
S
xJ& 5q amount receivable 应收款额
!(F?`([A Amsterdam Stock Exchange 阿姆斯特丹证券交易所
A6] X
aF analysis 分析
zP%s] >hH ancillary risk 附属风险
k\ .9iI'6 annual account 周年帐目；周年帐目报表；年度决算；年结
x
C&IR* annual accounting date 年结日期
R B+Jp annual allowance 每年免税额；年积金；年度津贴；年津
88v8lt ;R annual balance 年度余额
2P^|juc)sU annual disposable income 每年可动用收入
&>,]YrU annual estimates 周年预算
P d~=:4 annual fee 年费
} 7
o! annual general meeting 周年大会
7/IL"
D annual growth rate 年增率；每年增长率
xyL)'C annual long-term supplement 长期个案每年补助金
KJ'ID annual pensionable emolument 可供计算退休金的年薪
p?y2j annual report 年报
&M}X$k I Annual Report on the Consumer Price Index 《消费物价指数年报》
S[3"?$3S annual return 周年报表；周年申报表；每年报税表格
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Annual Return Rules 《周年报表规则》
E+O{^C= annual review of consumer prices 每年消费物价回顾
H_ $?b annual roll-forward basis 逐年延展方式
:TU|:2+ annual salary 年薪
NS z } annual statement 年度报表；年度决算表
]##aAh-P4& Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Sc[# ]2 } annuitant 年金受益人
!6'N -b1 annuity 年金
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annuity contract 年金合约
CVa>5 vt annuity on human life 人寿年金
a{T. U-0
antecedent debt 先前的债项
~ gd#cL% ante-dated cheque 倒填日期支票
>N Bc-DX^ anticipated expenditure 预期开支
D8w f`RUt anticipated net profit 预期纯利
jG[Vp b anticipated revenue 预期收入
)*]A$\Oc[ anti-inflation measure 反通货膨胀措施
nv:Qd\UM anti-inflationary stance 反通货膨胀立场
}:IIk-JoC apparent deficit 表面赤字
w1)Tn GT apparent financial solvency 表面偿债能力
U9:)qvMXe apparent partner 表面合伙人
<}RI <96 application for personal assessment 个人入息课税申请书
TF/NA\0c$ application of fund 资金应用
L?[m $l!T} application to release as liquidator and to destruct the books of accounts and documents
!Ap5Uwd 申请免除清盘人职务及毁灭帐簿与文件
#-'`Yb w appointed actuary 委任精算师
GGuU( sL* appointed auditor 委任核数师；委任审计师
\l:R]:w;ZI appointed trustee 委任的受托人
=PRQ3/?5 appointer 委任人
U.<j2K um apportioned pro rata 按比例分摊
,' | J apportionment 分配；分摊
@JbxGi Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
+06{5 -, apportionment formula 分摊方程式
Q ]CMm2L^f apportionment of estate duty 遗产税的分摊
72s qt5C] appraisal 估价；评估
1jg* DQ7L appreciable growth 可观增长
yt IPY7E appreciable impact 显着影响
W Ej{2+ appreciable increase 可观增长
|!PL"]? appreciation 增值；升值
7\
_MA!:< appreciation against other currencies 相对其他货币升值
x fb .Z( appreciation of the exchange value of Hong Kong dollar 港元汇值上升
|0i{z(B appreciation tax 增值税
e v$:7}h= appropriation 拨款；拨用；拨付
k77IXT_7u appropriation account 拨款帐目
wG,"X '1 Appropriation Bill 拨款法案
r /sSkF F appropriation-in-aid system 补助拨款办法
xT+_JT65 approved assets 核准资产
inGUN?? approved basket stock 认可一篮子证券
;g!rc#z2g approved budget 核准预算
3 *h"B$g! approved charitable donation 认可慈善捐款
n&:ohOH% approved charitable institution 认可慈善机构
a dqS.xs approved currency 核准货币；认可货币
\t!~s^ Oox approved estimates 核准预算
]< ^2B?} approved estimates of expenditure 核准开支预算
hBX*02p approved overseas insurer 核准海外保险人
V;%ug'j approved overseas trust company 核准海外信托公司
A r!0GwE+ approved pooled investment fund 核准汇集投资基金
,4Q4{Tx approved provident fund scheme 认可公积金计划
?62Im^1/ approved provision 核准拨款
^{uHph9ny approved redeemable share 核准可赎回股份
@U_ CnhPQq approved regional stock 认可地区性证券
v#Rh:#7O%U approved retirement scheme 认可退休金计划
G3D g B! approved subordinated loan 核准附属贷款
2f[; U" arbitrage 套戥；套汇；套利
q- `& C arbitrageur 套戥者；套汇者
s0iG |vw arbitrary amount 临时款项
E2dM0r<] arrangement 措施；安排；协定
>%t G[jb arrears 欠款
}:2##<"\t arrears of pay 欠付薪酬
tDRR 3=9pX arrears of revenue 逾期未收税款；逾期未收的帐项
|]9@Jdm V articles of association 组织章程；组织细则；组织章程细则
QCb D ^ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
hS ,&Nj+ ascertainment of profit 确定利润
@-sWXz*W "Asia Clear" “亚洲结算系统”
.P 1WY Asia Commercial Bank Ltd. 亚洲商业银行有限公司
76 !LM Nf Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
;eYG\u KC{ Asian Development Fund [ADF] 亚洲发展基金
;U=b 6xE Asian dollar bond 亚洲美元债券
!5 } }mf Asian dollar market 亚洲美元市场
+cH>'OXoB Asian dollar rate 亚洲美元利率
>`AK'K8{M Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
v.|#^A?Qx Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
tczJ k1g} asked price 沽盘；喊价；索价；卖方报价
yUnV%@. assessable income 应评税入息
:(A&8<}-6 assessable loss 应评税亏损
;z4J)q w assessable profit 应评税利润
z,aMbgt assessable value 应评税值
8{ZTHY - assessed profit 估定利润
gML8lu0) assessed value 经评估价值
vxZ' -&;t assessment 评税；评定；估价；评税单
z6R|1L 1 assessment number 评税编号；估价编号
GNJ /|9 assessment of additional tax 补加税评税
} .A]=Ew assessment of performance 业绩评估；实绩评价
fQ5v?( Assessor 评税主任
I D_4M_G asset price bubbles 资产价格泡沫
WK6,K 92 asset-backed securities 具资产保证的证券
O.+J%], assets accretion 资产增值
46g0
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f]i"tqoI assets betterment statement 资产递增表；资产改进表
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n4 assets lending 实物放款；有抵押贷款
Onq^|r's& assets of the company passing on the death 死者去世时转移的公司资产
RH FRN&RU$ assets pledged as security for liabilities 用作负债抵押的资产
~3.*b% , assets portfolio 资产投资组合
KM;H '~PZi assets price 资产价格
Rt?CE jy assets quality 资产质素
ui>jJ( assets realization 资产变现
.z gh,#= assets refinancing arrangement 资产再集资安排
1O`V_d) assets securitization 资产证券化
m+!.H\ assets situated outside Hong Kong 在香港以外地方的资产
+E</A:|}S assets stripping 削减资产；拆卖资产
_|u}^MLO assets value 资产值
bJIYe ld assignee 承让人
K80f_ iT 5 assignment 转让；转让书；转让契
PRU&y/zZmG assignment of interest 权益转让
TO.b-
; assignment of letters patent and trade mark 专利证书及商标转让
jQ V[zcM assignment of property 物业转让；物业转让书
T#qf&Q Z assignment right 转让权
oE +P= assignor 转让人
|aP`hVm associate 有联系的人；有关连人士；相联者；合伙人；联系人
HF*0 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
>pp/4Ia! associate member 附属会员
\1Y|$ :T/ associated body corporate 相联法人团体
{rcN_N% associated company 相联公司；联属公司
W On<;'}M& associated corporation 相联法团
"Ol :ni1 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
/ugWl99.W 公认会计师公会〔英国〕
q~}oU5 Association of Futures Exchange Brokers 香港期货经纪协会
|yk/iO( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
nod&^%O" association of underwriters 承保人组织
5@xR`g- assumption of control 接管
TBt5Nqks- assurance 担保；保险；转易；转易书
@ ;!I PiU assurance of interest 权益的转易
B2kZ_4r B at 19XX price 按一九ＸＸ年价格计算
R Th= x. at a discount 按赔价计算；按贴水价格计算；打折扣
B<I(t"s at a premium 按溢价计算；按升水价格计算
W+a/>U at call 通知付款；按通知
) !-gT at constant market price 按固定市价计算
4m< ]qw at constant price 按固定价格计算
8e-nzc,] at cost 按成本计算
[p6 :uNo at current market price 按当时市价计算；按现时市价计算
<<01@Q < at current price 按当时价格计算；按现时价格计算
Q!q6R^5!K at factor cost 按要素成本计算；按生产要素成本计算
J+t51B(a at money-of-the-day price 按付款当日价格计算
HVus\s\&y% at or better 按指定或较佳价位〔买卖指令〕
UK,bfLPt~ at par 按面值计算；平价
/ ]8e[t>!f at sight 见票即付
{A==av at the close 按收市盘
B}TY + @ at the opening 按开市盘
n,F yK`x attestation 见证；见证条款
1 |{s8[;8 at-the-money option 平价期权
kqKT>xo4EZ attorney 受权人；受托代表人
w=XIpWl attornment 新拥有人承认书
z@VL?A(3 attributable profit 可归属利润
m+X HFU attributable share value 可归属股份价值
Q`*U U82! Auckland Stock Exchange 奥克兰证券交易所
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N,'h auction 拍卖
b|-)p+ba auctioneer 拍卖商
-m}'I8 audit 审计；核数
OvT[JpV Audit Commission 审计署
+A8q.-N
G Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
!AXLoq$SY 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
[ifw}( audit review 帐目审查
)K?7(H/j Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
a2.6 S./ audited account 审计帐目；经审计的帐目
5[)5K?% audited annual account 经审计的周年帐目
[KR%8[e audited balance sheet 经审计的资产负债表
1av#u:jy~> auditor 核数师；核数主任；审计师
a_! H_J auditor's certificate 核数师证明书；审计师证明书
,iYhD-"' auditor's report 核数师报告；审计师报告
eikZ~!@ Aussie bond 澳元债券
2z {B austerity budget 紧缩预算
Jw5@#j Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
m
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+dr[ Australia All Ordinaries Index 澳洲所有普通股票指数
2 &*# k Australian Dollar [AUD] 澳元
B]( R(x>L Australian Options Market 澳大利亚期权市场
zlP{1z;nV Australian Securities Commission 澳洲证券事务监察委员会
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uiC %T Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Wi=zu[[qc Australian Stock Exchange 澳大利亚证券交易所
^Lb\k|U ,\ Austrian Schilling [ATS] 奥地利先令
Ra5 3M!>] authentication 认证；鉴证
IT:WiMDQ} authority to purchase 委托购买证；委购书
Ag2~q authorization 认可；核准；授权；授权书
pNd`fV#jX authorization by direction 指示授权
c/88|k authorization by instruction 指令授权
Y7 +c/co authorization by warrant 令状授权
&-FG}|*4M authorization of unit trust 单位信托的认可
f|(9+~K/7& authorized agent 指定代理人
.aO6Y+Y authorized capital 法定资本
rZwSo]gp authorized clerk 出市员
q}p$S2 ` authorized dealer 认可交易商
'^m'r+B" authorized financial institution 认可财务机构
B egO\0% + authorized fund 认可基金
43h06X` authorized fund house 获授权的基金公司；认可基金公司
s@$0!8sxm authorized institution 认可机构
] 8wm1_qV authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
xO :h[ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
C.ynOo,W authorized insurer 获授权保险人；获认可承保人
3| w$gG;Y authorized investment 特准投资项目
>Z*b0 j authorized person 获授权人
G~C-tAB authorized representative 获授权代表
U}:+Hz9 authorized share capital 法定股本
j~Fd8]@ automated quotation system 自动报价系统
0kCo0{+n Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
@ NDcO,] 自动交易系统〔香港期货交易所有限公司〕
;]xc}4@=mg automatic adjustment mechanism 自动调整机制
} l+_KA automatic adjustment system 自动调整系统
pjS##pgVq Automatic Clearing House 自动票据交换所
zQ:nL*X'Z" automatic exchange rates accumulation system 自动化汇率累集系统
Y(`Bc8h Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Ga9iPv automatic teller machine [ATM] 自动柜员机
z[ ;n2o|s autopay 自动转帐
du }HTrsC available assets 可用资产
(rJ-S"^u available fiscal reserve 现存财政储备
=Bc{0p* available profit 可用利润
hj"JmF$m Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
N:Q.6_%^ average 平均；平均数；海损
GQ?FUFuIoW average basic salary 平均基本薪金
:RIqA/ average consumer expenditure 平均消费开支；一般消费开支
m Qx1co average cost 平均成本
J
?aJa average cost of land production 增辟土地平均成本
Zjn1,\(t~u average daily turnover 平均每日成交额
~X2 # z | average daily wage rate 平均每日工资率
yn+m,K/ average expenditure pattern 平均开支模式
([a;id average growth rate 平均增长率
0Y* "RbG average net fixed assets 固定资产平均净值
7>@0nHec average of relatives 相对价格平均数
a}` M[%d7 average price 平均价格
0 =7Ud< average propensity to consume 平均消费倾向；一般消费倾向
"i&n;8?Y average propensity to save 平均储蓄倾向；一般储蓄倾向
[7x;H average rate 平均率
2=fLb7 average revenue 平均收入；平均收益
Xo(W\Pes average stock 平均库存；平均存货
_"D J|j average yearly rent 平均年租
:#sBN y avoidance of double taxation 避免双重课税
\Qv:7;? avoidance of tax 避税
