A:
7_L$ XIa A share Ａ股；甲类股份
+O7GgySx abatement of tax 减税；减扣免税额
HzAw
rC ABN AMRO Bank N.V. 荷兰银行
S |m|ulB above-the-line expenditure 线上项目支出；经常预算支出
P o\d! above-the-line receipt 线上项目收入；经常预算收入
N <M6~ ABSA Asia Limited 南非联合亚洲有限公司
bDq<]h_7 absolute change 绝对数值变更
xr31< 4B absolute expenditure 实际开支
WFvVu3 absolute guideline figure 绝对准则数字
Dt'bbX'edw absolute interest 绝对权益
t* =i8` 8 absolute order of discharge 绝对破产解除令
L^ Fb;sJYI absolute profit margin 绝对利润幅度
<}}u'5;^?x absolute value 实值；绝对值
*d-JAE absolutely vested interest 绝对既得权益
z#6(PZC} absorbed cost 已吸收成本；已分摊成本
,]tMZ?n8 absorption 吸收；分摊；合并
m-Qy6"eW absorption rate 吸收率；摊配率；分摊率
l(8@?t ^; ACB Finance Limited 亚洲商业财务有限公司
#d$lN}8 acceptable form of reciprocity 合理的互惠条件
4@M`BH` acceptable rate 适当利率；适当汇率
9dva]$^:*1 acceptance agreement 承兑协议
7MhaLkB_6 acceptance for honour 参加承兑
:,.HJ[Vg& acceptor 承兑人；接受人；受票人
jEL"Q?# acceptor for honour 参加承兑人
((6?b5 [ accident insurance 意外保险
{v2[x W Accident Insurance Association of Hong Kong 香港意外保险公会
E U'P
U accident insurance scheme 意外保险计划
`KieN/d% accident year basis 意外年度基准
s@*i accommodation 通融；贷款
{O4&HW % accommodation bill 通融票据；空头票据
B_"P FWwg accommodation party 汇票代发人
|J~ A )Bw? account balance 帐户余额；帐户结余
&pH XSU account book 帐簿
8(}cbW account collected in advance 预收款项
b .cBg.a account current book 往来帐簿
-v9x tNg account of after-acquired property 事后取得的财产报告
H?;@r1ZAn account of defaulter 拖欠帐目
u0%bv\$m account payable 应付帐款
Wp^ A. account payee only [A/C payee only] 只可转帐；存入收款人帐户
af&P;#U account receivable 应收帐款
{`9J8qRY account receivable report 应收帐款报表
N,&bBp account statement 结单；帐单；会计财务报表
*` t3z-L account title 帐户名称；会计科目
) qRE['M accountant's report 会计师报告
!z]{zM % Accountant's Report Rules 会计师报告规则
UryHte accounting and auditing procedure 会计与审计程序；会计与核数程序
f;bVzti+w Accounting Arrangements 《会计安排》
,hCbx #h accounting basis 会计基础
)4n]n:FjN accounting by Official Receiver 破产管理署署长呈交的帐目
{]O.?Yru? Accounting Circular 《会计通告》
yp< )v(8|' accounting class 会计类别
dlwOmO'Bm) accounting date 记帐日期；会计结算日期
:DF tH13qO accounting for money 款项核算
Eg1|Kg\& Accounting Officer 会计主任
)IKqO:@ accounting period 会计报告期；会计期
!#S "[q accounting policy 会计政策；会计方针
HC|
]Au accounting practice 会计惯例
w]US- 7 accounting principle 会计准则
"j=E8Dd} accounting record 会计记录
e]V7
7o c accounting report 会计报告
]!2[k A- Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ESuP ZB Accounting Society of China 中国会计学会
'2SZ] accounting statement 会计报表
+ux`}L( accounting system 会计制度；会计系统
1/ A|$t[ accounting transaction 会计事项；帐务交易
5qkyi]/U8 accounting treatment 会计处理
',I$`h accounting year 会计年度
sRflabl *x accretion 增值；添加
_Bhd@S! accrual 应计项目；应累算数目
=P,pW accrual basis 应计制；权责发生制
Kn} Y7B{ accrual basis accounting 应计制会计；权责发生制会计
pAyUQe;X# accrue 应累算；应计
R4 S))EHg accrued benefit 应累算利益
)#,a' ~w accrued charges 应计费用
h3Nbgxa. accrued cumulative preference share dividend 应累算的累积优先股股息
Sb`SJ):x accrued expenses 应累算费用
fd gjTX accrued interest payable 应付利息；应计未付利息
BipD8`a accrued interest receivable 应收利息；应计未收利息
X&A2:A 6\+ accrued right 累算权益
F`.W 9H3 accruing profit 应累算的利润
Bf Q#5 accumulated fiscal reserve 累积财政储备
&0OH:P% accumulated profit 累积利润；滚存溢利
B. #-@ accumulated reserve 累积储备
|oR#j
` accumulation of surplus income 累积收益盈余
vhN6_XD acquired assets 既得资产
.GvZv> acquisition 收购；购置；取得
e<"s ZK acquisition cost 购置成本
3(1UI u acquisition expenses 购置费用
4hW:c 0 acquisition of 100% interest 收购全部股权
tD]vx`0> acquisition of control 取得控制权
W 2A!BaH% acquisition of fixed assets 购置固定资产
5?TX.h9B4 acquisition of shell “买壳”
'r} y{` 3M acquisition price 收购价
G_xql_QR act of God 天灾
H`7T;`Yb acting partner 执事合伙人
VgMuX3= active market 买卖活跃的市场；交投畅旺的市场；旺市
0kaM YV? active partner 积极参与的合伙人
^ j<2s"S active trading 交投活跃
}p*WH$!~ actual circulation 实际流通
)b,FE}YX actual cost 实际成本
h O(A_Bw actual expenditure 实际开支；实际支出
ZC)m&V 1 actual income 实际入息；实际收入；实际收益
+>:[irf actual market 现货市场
(lvp-<* actual price 现货价；实际价格
_SQ] \Z actual profit 实际利润
Srrzj-9^)K actual quotation 实盘；实际价位；实际报价
tNxKpA |F actual year basis 按实际年度计算
.xtam 8@ actuals 实货
4! Lj\ .!$ actuarial investigation 精算调查
* K0aR! actuarial principle 精算原则
2 y& k actuarial report 精算师报告
f5'vjWJ30 Actuarial Society of Hong Kong 香港精算学会
N'?#g`*KW actuarial valuation 精算师估值
K\5/ ||gi actuary 精算师
ge% tj O ad referendum agreement 暂定协议；有待覆核的协定
-c %'f&P ad valorem duty 从价税；按值征税
cZAf?,>u ad valorem duty system 从价税制
v=-T3
n ad valorem fee 从价费
+KIFLuL ad valorem tariff 从价关税
y>eP CDR3 additional allowance 额外免税额
.<6 '*X R additional amount for unexpired risk 未过期风险的额外款额
$Eo-58<q additional assessable profit 补加应评税利润
s2 $w> L additional assessment 补加评税
2= X.$&a additional commitment 额外承担
]MB6++.e additional commitment vote 额外承担拨款
J n'SGR additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
u`u{\
xN9 additional dependent parent allowance 供养父母额外免税额
zn5|ewl @" additional provision 额外拨款
hdY d2
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YH&0Vy#c$ additional tax 补加税罚款；补加税款
VRUA <x Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
3u9}z+q adjudged bankrupt 被裁定破产
'w_Qs~6~{ adjudicated bankrupt 裁定破产人
P@U2Q%\ adjudication fee 裁定费；评定印花税额手续费；评估契据费
C%"aj^u adjudication of bankruptcy 裁定破产；宣告破产
BKu < p< adjudication of insolvency 裁定无力偿还债务
B%z+\<3^q adjusted actual 经调整的实数；调整后的实数
l2kUa'O- adjusted current assets 经调整的流动资产；调整后的流动资产
=@MJEo` D adjusted figure 经调整的数字；调整后的数额
iT</ adjusted liabilities 经调整的负债；调整后的负债
RIFTF
R adjusted loss 经调整的亏损；调整后的亏损
6e"Lod_ 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
,m5tO adjusted profit 经调整的利润；调整后的利润
^[b DE0 adjusted surplus 经调整的盈余额；调整后的盈余额
M/YS%1 adjusted value 经调整的价值；调整后的价值
(.kz J\x adjustment 调整；修订；理算〔保险〕
B9]bv] adjustment centre 调剂中心
]i8t adjustment lag 调整过程的时间差距；调整时差
seZb;0 adjustment mechanism 调整机制
mH )i adjustment of loss 亏损调整
Lg|]|,%e adjustment process 调整过程；调整程序
y_2B@cj adjustment range 调整幅度
ym2"D?P
( administered exchange rate 受管制汇率
U=[isi+7 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
z]!w@: administration expenses 行政费用
rf]x5%ij administration fee 手续费；行政费
rg I Z administration in bankruptcy 破产管理
0+KSD{ administration order 遗产管理令
<A&Zl&^1 administrator 管理人；遗产管理人
c;88Wb<|W administrator of the estate 遗产管理人
A&X
XL~yH admission of debt 债项承认书
8*&YQId~ admission of proof 接纳债权证明
h79~d%- advance 放贷款项；垫付款项；预支款项；预付款项
x}#N?d advance account 暂支帐目；预付款帐户
[x
-<O:r=P advance compensation 预付补偿金
{ N@Pk[! advance from shareholder 股东垫款
rW `l1yi*$ advance pending reimbursement 预支以待日后付还
Xi!e=5&Pa advanced economy 先进经济体系
uz;eY D advancement 预付；预付财产
&@'+ h*
b advances warrant 垫款令
@G F3g= advancing 贷出
]6,D 9^{; adverse balance 逆差
J@qLBe(v
adverse exchange 逆汇
U"a7myB+jX advertisement addressed to shareholders 在报章刊登的致股东通告
i_av_ I- advice for collection 托收通知书
=sk#`,,: advice of drawing 提款通知书；汇票通知书
54oJ MW9 advice of payment 付款通知
\og2\Oh&gH Advisory Committee [Securities and Futures Commission]
}Zfi/ ^0U 谘询委员会〔证券及期货事务监察委员会〕
=D)ADZ\<r Advisory Committee on Diversification 经济多元化谘询委员会
T2|os{U affidavit 誓章；遗产申报誓章
Us% _'}(/U affidavit of no receipt 述明无收款的誓章
z</^q y affiliate 联号；联营公司；附属公司
`k(m2k ? affiliated company 附属公司；联号；联营公司
kv<(N affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Nop61zj affordability 负担能力
"_:6v64Gx African Development Bank [AfDB] 非洲开发银行
g-cg3Vso after-acquired property 事后取得的财产
P[r$KGz after-hours dealing 市后交易
{HjJ9ZGQ after-tax profit 税后盈利；税后利润；税后溢利
c!mM H~# agency agreement 代理协议
6#HnA"I2n agency expenses 代理机构的开支
3! i{4/ agency fee 代理费
3=%G{L16- Agency Law 《代理法》
'30J J0 agent 代理人；承销人
uFFC. w agent of company 公司代理人
)#sN#ZR$ agent's fee 代理人费；经纪费
j3j^cO[ 8v aggregate 总计；总数；总体数字
m",G;V N aggregate amount 总款额；总额
6xu%M&ht aggregate assets and liabilities 总体资产与负债
OXbC\^qo@ aggregate at constant price 按固定价格计算的总体数字
*?+2%zP aggregate demand 总需求
18]Q4 s8E aggregate gross position 总持仓量
8tz L.P^ aggregate limit 总限额
a >k9&
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<]*Jhnx/ aggregate performance 总体表现；总体业绩
\8USFN~(Y aggregate supply 总体供应
r uy?#rk aggregate surplus 总盈余
n PH\Lra aggregate total 整体总额
$9Gra# aggregate value 总值；合计价值
!(y(6u# aggregated basis 合计基准
)/Oldyp aggregated net chargeable income 合计应课税入息实额
gl!ht@;>ak aggregation 合并计算；合计；总和
^!x qOp! aggregation of incomes of husband and wife 夫妇入息合并计算
n%! 50E6*: aggregation of property 财产的总和
%1)J Rc agio 差价；贴水
T#HF! GH] Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
"tu*(>'~5 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
W!1
B~NH# 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
k7M{+X6[ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
7**zO3
H 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Y]i:$X]C?X Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
W9{y1,G9 《香港政府和大韩民国政府关于相互促进和保护投资协定》
z2q!_ ~ agreement for a settlement 授产协议
U@:l~ xJ agreement for assignment 转让协议
<"av /`; agreement for sale 售卖协议；买卖协议
hPUZ{#;n agreement for sale and purchase 买卖协议
1[\I9dv2 agreement for the payment of interest 支付利息协议
61*b|.sl'# agreement for the repayment of money 还款协议
P@Vs\wAT agreement of reinsurance 再保险协议
}TDq7-(g Agricultural Bank of China 中国农业银行
_B\87e air passenger departure tax 飞机乘客离境税
qipS`:TER Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{vu r9L airport tax 机场税
MPLeqk$; alcohol duty 酒精税
$ {`q ! alienation 让与；让渡；转让
&?k`rF9 alimony 生活费；赡养费
e' |c 59E All Ordinaries Index [AOI] 所有普通股指数
MI~Q Xy, all risks 全险；综合险
~e Uv.I/ All Sales Record for Stock Market 《股票市场成交报告》
'lmjZ{k Allied Capital Resources Limited 新联财务有限公司
l ! ZzJ& all-items index [Consumer Price Index] 总指数〔消费物价指数〕
mu O; g& allocation letter 拨款信件
A@reIt allocation of fund 分配款项；预留款项
<)o xs ]< allocation of profit 利润分配；溢利分配
4}] In/yA allocation warrant 拨款令
/K_*Drk> allotment 分配；配股
biVsbxYurq allotment notice 股份配售通知；配股通知
Gi&/`vm allotment of shares 股份分配
6L2Wv5C allowable 可获宽免；免税的
^b*ub(5Ot allowable business loss 可扣除的营业亏损
am/D$ (l1 allowable expenses 可扣税的支出
xFyBF[c allowance 免税额；津贴；备抵；准备金
UN:cRH{?* allowance for debts 债项的免税额
TBgiA}|\D allowance for depreciation by wear and tear 耗损折旧免税额
fqn;,!D?9 allowance for funeral expenses 殡殓费的免税额
g^^^fKUp ) allowance for inflation 为通货膨胀而预留的款项；通胀准备金
b )T6%2 allowance for repairs and outgoings 修葺及支出方面的免税额
T%**:@}+ allowance to debtor 给债务人的津贴
\p )eY#A alteration of capital 资本更改
h{ eQ\iI alternate trustee 候补受托人
2-^ ['R amalgamation 合并
1h`# H: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
5e2yJ R ambit of charges 征税范围；收费范围
)7Oj amended valuation 经修订的估值
mOb@w/f American Commodities Exchange 美国商品交易所
B'6( Ao=3/ American Express Bank Limited 美国运通银行
/}s# American Stock Exchange 美国证券交易所
'(8}
<(% amortization 摊销
ryTtGx%a amount due from banks 存放银行同业的款项
:kXxxS amount due from banks abroad 存放海外银行同业的款项
#c-Jo[%G amount due from holding companies 控股公司欠款
q\Z9.T+Q o amount due from local banks 存放本港银行同业的款项
WctGhGH amount due to banks 银行同业的存款
P +,YWp amount due to banks abroad 海外银行同业的存款
#*G}v%Ow/u amount due to holding companies 控股公司存款
^;@! \Rc amount due to local banks 本港银行同业的存款
=E&1e;_xlE amount due to outport banks 外埠银行同业的存款
e(9K.3 @{ amount for note issue 发行纸币的款额
mHNqzdaa amount of bond 担保契据的款额
)F6p+i=" amount of consideration 代价款额
C 6d#+ amount of contribution 供款数额
H+Q _%%[N amount of indebtedness 负债款额
$-gRD|oY amount of principal of the loan 贷款本金额
VC^QCuSq amount of rates chargeable 应征差饷数额
RMAbu*D 0 amount of share capital 股本额
oB+@05m8 amount of sums assured 承保款额
l#]+I YD amount of variation 变动幅度
d)0 hAdh amount of vote 拨款数额
p(A[ah_ amount payable 应付款额
_ sB F s.o amount receivable 应收款额
"p&4Sn3T2? Amsterdam Stock Exchange 阿姆斯特丹证券交易所
GA.cp*2 ~ analysis 分析
0:eK}tC ancillary risk 附属风险
b =:%*gq, annual account 周年帐目；周年帐目报表；年度决算；年结
[LS s|f annual accounting date 年结日期
qtp-w\#S$ annual allowance 每年免税额；年积金；年度津贴；年津
D
\boF+^ annual balance 年度余额
dkZ[~hEQG- annual disposable income 每年可动用收入
PH!r W R annual estimates 周年预算
wT:mfS09N annual fee 年费
yI's=Iu` annual general meeting 周年大会
&9xcP.3 annual growth rate 年增率；每年增长率
5% " 0 annual long-term supplement 长期个案每年补助金
[O6JVXO> annual pensionable emolument 可供计算退休金的年薪
"mcuF]7F annual report 年报
?)4c!3# Annual Report on the Consumer Price Index 《消费物价指数年报》
dVBr-+ annual return 周年报表；周年申报表；每年报税表格
;(LC{jY Annual Return Rules 《周年报表规则》
lV?OYS|4i annual review of consumer prices 每年消费物价回顾
&I/C^/F& annual roll-forward basis 逐年延展方式
L(BL_ annual salary 年薪
AUR{O annual statement 年度报表；年度决算表
>F/5`=/'h 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
6!RK Zj) annuitant 年金受益人
b>| d Q annuity 年金
Na `vw annuity contract 年金合约
a<Ps6' annuity on human life 人寿年金
wodf f_l antecedent debt 先前的债项
F/D/1w^ iR ante-dated cheque 倒填日期支票
5I5#LQv0 anticipated expenditure 预期开支
`e5f69" anticipated net profit 预期纯利
^2mCF anticipated revenue 预期收入
hle@= e/n anti-inflation measure 反通货膨胀措施
`~LaiN. anti-inflationary stance 反通货膨胀立场
QC +BE N$ apparent deficit 表面赤字
58Z,(4:E apparent financial solvency 表面偿债能力
\Qz apparent partner 表面合伙人
d'p@[1/ application for personal assessment 个人入息课税申请书
n Ayyjd3!S application of fund 资金应用
)(`,!s,8) application to release as liquidator and to destruct the books of accounts and documents
T2k# "zD 申请免除清盘人职务及毁灭帐簿与文件
o]0\Km appointed actuary 委任精算师
$p.0[A(N appointed auditor 委任核数师；委任审计师
S&~;l/ appointed trustee 委任的受托人
@|9V]bk appointer 委任人
P L*kjrLu7 apportioned pro rata 按比例分摊
vrXNa8,L apportionment 分配；分摊
ffh3okyW0 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
-}Gk@=$G apportionment formula 分摊方程式
;5=5HYx% apportionment of estate duty 遗产税的分摊
~)!vhdBe appraisal 估价；评估
[ 1.>9ngj appreciable growth 可观增长
IaRq6=[ appreciable impact 显着影响
-[>G@m:?e appreciable increase 可观增长
{I QCA-AI appreciation 增值；升值
WSV% Oy3V appreciation against other currencies 相对其他货币升值
@ {8x L appreciation of the exchange value of Hong Kong dollar 港元汇值上升
*iujJ i appreciation tax 增值税
]q@W(\I appropriation 拨款；拨用；拨付
<{A |Xs appropriation account 拨款帐目
UC?i>HsJrX Appropriation Bill 拨款法案
gK- $y9]~+ appropriation-in-aid system 补助拨款办法
YnX6U 1/^ approved assets 核准资产
P\.1w>X approved basket stock 认可一篮子证券
$lAhKpdlW approved budget 核准预算
(\$=+' hy approved charitable donation 认可慈善捐款
%2rUJaOgy$ approved charitable institution 认可慈善机构
BxGz4 approved currency 核准货币；认可货币
c`!8 !R approved estimates 核准预算
`xu/|})KI approved estimates of expenditure 核准开支预算
m# t approved overseas insurer 核准海外保险人
(J\Qo9Il approved overseas trust company 核准海外信托公司
Kv6#WN~ approved pooled investment fund 核准汇集投资基金
98t|G5 approved provident fund scheme 认可公积金计划
PH]ui= approved provision 核准拨款
2]-xmS>|b approved redeemable share 核准可赎回股份
Z$ Mc{ approved regional stock 认可地区性证券
8J+:5b _? approved retirement scheme 认可退休金计划
9rQw~B<S approved subordinated loan 核准附属贷款
RyN?Sn5) arbitrage 套戥；套汇；套利
u[1'Ap arbitrageur 套戥者；套汇者
T~-PT39E arbitrary amount 临时款项
W8s/ " arrangement 措施；安排；协定
h%(0| arrears 欠款
(Qz|
N arrears of pay 欠付薪酬
8nHFNOv6 arrears of revenue 逾期未收税款；逾期未收的帐项
9y5n G articles of association 组织章程；组织细则；组织章程细则
; p2a .P Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
4Awl ascertainment of profit 确定利润
:X ~{,J "Asia Clear" “亚洲结算系统”
)x&OdFX Asia Commercial Bank Ltd. 亚洲商业银行有限公司
&oqzQ+H Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
UNd+MHE74I Asian Development Fund [ADF] 亚洲发展基金
&io*pmUm6 Asian dollar bond 亚洲美元债券
-S *MQA4 Asian dollar market 亚洲美元市场
@1G`d53N Asian dollar rate 亚洲美元利率
Q~AK0W Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
73'.TReK Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
99.. ] asked price 沽盘；喊价；索价；卖方报价
FQ6{NMz,h assessable income 应评税入息
gjhWoZV assessable loss 应评税亏损
dFVm18 assessable profit 应评税利润
,daZ KxT assessable value 应评税值
tz"zQC$ assessed profit 估定利润
b>"=kN/ assessed value 经评估价值
PEHaH"|([= assessment 评税；评定；估价；评税单
s9}V nNr assessment number 评税编号；估价编号
! JVpR]lWS assessment of additional tax 补加税评税
dEM=U; assessment of performance 业绩评估；实绩评价
#u6ZCv7u Assessor 评税主任
+b6kU{ asset price bubbles 资产价格泡沫
'9#h^. asset-backed securities 具资产保证的证券
5$p 7y: assets accretion 资产增值
]N gEN assets and liabilities 资产与负债
5qx$=6PT assets betterment statement 资产递增表；资产改进表
[}!obbM assets lending 实物放款；有抵押贷款
h> A}vI*: assets of the company passing on the death 死者去世时转移的公司资产
c<j +" assets pledged as security for liabilities 用作负债抵押的资产
. jjv S assets portfolio 资产投资组合
!aub@wH3 assets price 资产价格
qT+:oMrTSm assets quality 资产质素
\Z%V)ZRi= assets realization 资产变现
N8w@8|KM assets refinancing arrangement 资产再集资安排
w0 N8a% assets securitization 资产证券化
e4?p(F-x( assets situated outside Hong Kong 在香港以外地方的资产
]
cY assets stripping 削减资产；拆卖资产
$+.!(Js"K assets value 资产值
J`x!c9 zg7 assignee 承让人
t|y`Bl2 assignment 转让；转让书；转让契
$6p|}<u assignment of interest 权益转让
B\} B
H assignment of letters patent and trade mark 专利证书及商标转让
v22 ZwP assignment of property 物业转让；物业转让书
p[lciWEW assignment right 转让权
$* [-kIy assignor 转让人
bp?4)C*R associate 有联系的人；有关连人士；相联者；合伙人；联系人
7*&$-Hv Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
#GT 4/Ej}W associate member 附属会员
Jv9yy~ associated body corporate 相联法人团体
{] CO;5: associated company 相联公司；联属公司
EzDQoN7Em associated corporation 相联法团
V[N4 {c Association of Chartered Certified Accountants [ACCA] [United Kingdom]
V}UYr Va#9 公认会计师公会〔英国〕
!K$qh{n Association of Futures Exchange Brokers 香港期货经纪协会
JHZ`LWq Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
|yd Oi& association of underwriters 承保人组织
>*aqYNft assumption of control 接管
9F ^rXY. assurance 担保；保险；转易；转易书
UjI -<| assurance of interest 权益的转易
oDEvhN T at 19XX price 按一九ＸＸ年价格计算
YjM_8@ < at a discount 按赔价计算；按贴水价格计算；打折扣
C%y!)v_x at a premium 按溢价计算；按升水价格计算
QL4 BD93v at call 通知付款；按通知
Lw!Q *3c at constant market price 按固定市价计算
7 -Yn8Gq at constant price 按固定价格计算
RY]Vo8 at cost 按成本计算
;_ vo2zl1 at current market price 按当时市价计算；按现时市价计算
7v^V]&&s at current price 按当时价格计算；按现时价格计算
~)\E&c at factor cost 按要素成本计算；按生产要素成本计算
XY1e eB- at money-of-the-day price 按付款当日价格计算
nm5 97WeZp at or better 按指定或较佳价位〔买卖指令〕
8hx 3pvmk at par 按面值计算；平价
Rg?m$$X` at sight 见票即付
~9KxvQzt at the close 按收市盘
j[Xc i<m at the opening 按开市盘
dW8M^A& attestation 见证；见证条款
PRE\ 2lLY at-the-money option 平价期权
(]l}QR%Bxu attorney 受权人；受托代表人
6#rj3^ ] attornment 新拥有人承认书
j >wT-s attributable profit 可归属利润
8QYM/yAM attributable share value 可归属股份价值
wpLC, Auckland Stock Exchange 奥克兰证券交易所
)m7 Y o auction 拍卖
U1wsCH3+ n auctioneer 拍卖商
*3>$ f.QU audit 审计；核数
Z-D4~?Tv Audit Commission 审计署
&7CAxU;i3 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
wUbs9y< 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〕
O$Z<R:vVA audit review 帐目审查
L 93KsI Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
M(_1'2 audited account 审计帐目；经审计的帐目
}.j09[< audited annual account 经审计的周年帐目
RC| t-(Z audited balance sheet 经审计的资产负债表
{t lt5p!4 auditor 核数师；核数主任；审计师
<!r0[bKz@ auditor's certificate 核数师证明书；审计师证明书
h7h[! > auditor's report 核数师报告；审计师报告
yj48GQP] Aussie bond 澳元债券
)ZA3m _w] austerity budget 紧缩预算
( f*0Wp; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
17nONh h Australia All Ordinaries Index 澳洲所有普通股票指数
a8Q=_4
l Australian Dollar [AUD] 澳元
6GZ zNhz Australian Options Market 澳大利亚期权市场
u(!@6%?- Australian Securities Commission 澳洲证券事务监察委员会
&> .
w* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
(IY= x{b Australian Stock Exchange 澳大利亚证券交易所
gADEjr*H Austrian Schilling [ATS] 奥地利先令
R} #6 authentication 认证；鉴证
c5t],P authority to purchase 委托购买证；委购书
>pV|c\ authorization 认可；核准；授权；授权书
`zJTVi4 authorization by direction 指示授权
oL2 a:\7 authorization by instruction 指令授权
'&.QW$B\B_ authorization by warrant 令状授权
ATb[/=hP<R authorization of unit trust 单位信托的认可
lB0: 4cIj authorized agent 指定代理人
UvtSNP&/2d authorized capital 法定资本
_
IqUp Y authorized clerk 出市员
vQ/&iAyut authorized dealer 认可交易商
pg.z `k authorized financial institution 认可财务机构
7fg +WZ authorized fund 认可基金
8 =%% C: authorized fund house 获授权的基金公司；认可基金公司
DgQw9` W A authorized institution 认可机构
ARD &L$AX authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
^Cs5A0xo#s authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
oq<n5 authorized insurer 获授权保险人；获认可承保人
&Jr~ )o authorized investment 特准投资项目
`2M`;$~ 5 authorized person 获授权人
)OAd[u< authorized representative 获授权代表
M@n9i@UsO authorized share capital 法定股本
AJ*FQo.U automated quotation system 自动报价系统
AIR\>.~"i* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
xgi/,Nk ' 自动交易系统〔香港期货交易所有限公司〕
'NJCU.lKm automatic adjustment mechanism 自动调整机制
]i3 1@O automatic adjustment system 自动调整系统
3',|HA /x Automatic Clearing House 自动票据交换所
}BpCa6SAs automatic exchange rates accumulation system 自动化汇率累集系统
lUR7zrwJ]o Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
'7!b#if automatic teller machine [ATM] 自动柜员机
UoLvc~n7 autopay 自动转帐
O<1qU
M available assets 可用资产
~9OART=' available fiscal reserve 现存财政储备
X$L9 kZ available profit 可用利润
\Ami -< T Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
MMpGI^x!-X average 平均；平均数；海损
XkWO -L average basic salary 平均基本薪金
0t-! 6 average consumer expenditure 平均消费开支；一般消费开支
@@,l0/ average cost 平均成本
1HF=,K+ average cost of land production 增辟土地平均成本
Ri }n0}I average daily turnover 平均每日成交额
$LLy#h?V] average daily wage rate 平均每日工资率
>^8=_i ! average expenditure pattern 平均开支模式
=c-,uW11[ average growth rate 平均增长率
1?6;Oc^ average net fixed assets 固定资产平均净值
<3wfY
#;>< average of relatives 相对价格平均数
i U^tv_1 average price 平均价格
<4gT8 kQ$x average propensity to consume 平均消费倾向；一般消费倾向
. ."= average propensity to save 平均储蓄倾向；一般储蓄倾向
D=w5Lks average rate 平均率
_oB!-# average revenue 平均收入；平均收益
w+P?JR!)+ average stock 平均库存；平均存货
u'o."J^&' average yearly rent 平均年租
Wb_'X |"u avoidance of double taxation 避免双重课税
Wgt[ACioN avoidance of tax 避税
