A:
\Tf[% Kt x A share Ａ股；甲类股份
fik*-$V` abatement of tax 减税；减扣免税额
DUBEh @ ABN AMRO Bank N.V. 荷兰银行
ZH'- >/ above-the-line expenditure 线上项目支出；经常预算支出
?,G CR1|4 above-the-line receipt 线上项目收入；经常预算收入
HJ4T! `'d ABSA Asia Limited 南非联合亚洲有限公司
^s *j<fH absolute change 绝对数值变更
anDwv
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i-1lpp I absolute guideline figure 绝对准则数字
mZGAl1`8 absolute interest 绝对权益
5G5P#< Vv absolute order of discharge 绝对破产解除令
9 0PF) U absolute profit margin 绝对利润幅度
'a ]4]d absolute value 实值；绝对值
%eJolztKZ absolutely vested interest 绝对既得权益
,H6*9!Dv2 absorbed cost 已吸收成本；已分摊成本
6z;C~ _BV absorption 吸收；分摊；合并
< dzfD; absorption rate 吸收率；摊配率；分摊率
CeL` T:]r ACB Finance Limited 亚洲商业财务有限公司
Td!@i[6%H acceptable form of reciprocity 合理的互惠条件
2.''Nt6| acceptable rate 适当利率；适当汇率
fL^+ Qb} acceptance agreement 承兑协议
>q W_% acceptance for honour 参加承兑
c6 O1Z\M@\ acceptor 承兑人；接受人；受票人
'Xj9sAB acceptor for honour 参加承兑人
&f12Q&jY7 accident insurance 意外保险
w-f[ h Accident Insurance Association of Hong Kong 香港意外保险公会
P#e 1? accident insurance scheme 意外保险计划
-M]NdgI accident year basis 意外年度基准
!~X[ qT accommodation 通融；贷款
s?qRy
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%V r vu5 accommodation party 汇票代发人
:|j,x7 &/{ account balance 帐户余额；帐户结余
T-" zK r! account book 帐簿
hC1CISm.U account collected in advance 预收款项
zJ-_{GiM*L account current book 往来帐簿
}M3f ?Jv account of after-acquired property 事后取得的财产报告
.M Ni)+ account of defaulter 拖欠帐目
S"t6 *f Wr account payable 应付帐款
2hZ>bg account payee only [A/C payee only] 只可转帐；存入收款人帐户
LJ^n6 m|_ account receivable 应收帐款
B 4s^X`?z account receivable report 应收帐款报表
hN0Y8Ia/5% account statement 结单；帐单；会计财务报表
<P)U Ggd account title 帐户名称；会计科目
e K<X7m^ accountant's report 会计师报告
2t9JiH Accountant's Report Rules 会计师报告规则
U 5rcI6 accounting and auditing procedure 会计与审计程序；会计与核数程序
2'R ;z< _ Accounting Arrangements 《会计安排》
?-'m#5i" accounting basis 会计基础
M5$YFGGR accounting by Official Receiver 破产管理署署长呈交的帐目
%}< e;t-O Accounting Circular 《会计通告》
VD=}GY33= accounting class 会计类别
z"cF\F accounting date 记帐日期；会计结算日期
R$[nYw accounting for money 款项核算
XwI~ 0 Accounting Officer 会计主任
~ ^)D#Lo accounting period 会计报告期；会计期
xZmO^F5KHj accounting policy 会计政策；会计方针
G)p pkH`qj accounting practice 会计惯例
r'!HWR accounting principle 会计准则
E
cS+/ accounting record 会计记录
q?R)9E$h accounting report 会计报告
N?Wx-pK Accounting Services Branch [Treasury] 会计事务部〔库务署〕
X<pg^Y0 Accounting Society of China 中国会计学会
>[,ywRJ#_} accounting statement 会计报表
'brt?oZ% accounting system 会计制度；会计系统
! v^{n+ accounting transaction 会计事项；帐务交易
U< T.o0s= accounting treatment 会计处理
)Dg;W6 accounting year 会计年度
.Vohd@s9l accretion 增值；添加
"n kj_pC accrual 应计项目；应累算数目
0D x,)C accrual basis 应计制；权责发生制
(#|CL/ & accrual basis accounting 应计制会计；权责发生制会计
f9+J} accrue 应累算；应计
G~$.Af!9W accrued benefit 应累算利益
ejr9e@D^ accrued charges 应计费用
CV9o,rL accrued cumulative preference share dividend 应累算的累积优先股股息
J%8M+!` F accrued expenses 应累算费用
0F"W~OQ6 accrued interest payable 应付利息；应计未付利息
~&zrDj~FI accrued interest receivable 应收利息；应计未收利息
MCPVql`+`q accrued right 累算权益
}]dK26pX accruing profit 应累算的利润
&E{CQ#k accumulated fiscal reserve 累积财政储备
8 $!&D&v accumulated profit 累积利润；滚存溢利
Qq p_(5S|> accumulated reserve 累积储备
&m=GkK accumulation of surplus income 累积收益盈余
@D?KS;# acquired assets 既得资产
pQQN8Y~^Y acquisition 收购；购置；取得
<)hA? 3J acquisition cost 购置成本
{yl Y"FA acquisition expenses 购置费用
}01c7/DRP< acquisition of 100% interest 收购全部股权
_*tU.x|DP acquisition of control 取得控制权
qh|t}#DrR acquisition of fixed assets 购置固定资产
6Kl%|VrJs acquisition of shell “买壳”
\a_75^2 acquisition price 收购价
e (e_p# act of God 天灾
x.5!F2$ acting partner 执事合伙人
LB(I^ active market 买卖活跃的市场；交投畅旺的市场；旺市
RA%=_wPD
+ active partner 积极参与的合伙人
y4 @zi "G active trading 交投活跃
>i6sJ)2?> actual circulation 实际流通
l** gM actual cost 实际成本
k-:wM`C actual expenditure 实际开支；实际支出
q
< , b actual income 实际入息；实际收入；实际收益
11'^JmKA actual market 现货市场
J AQ y actual price 现货价；实际价格
d8)ps, actual profit 实际利润
a#huK~$~ actual quotation 实盘；实际价位；实际报价
>yZe1CP actual year basis 按实际年度计算
a Uy!(Y actuals 实货
mJ_ 5Vt= actuarial investigation 精算调查
t z TnFV actuarial principle 精算原则
2HNAB4 E actuarial report 精算师报告
>,Z[IAU.x5 Actuarial Society of Hong Kong 香港精算学会
9\QeH'A actuarial valuation 精算师估值
wZ(H[be actuary 精算师
(G>S` B ad referendum agreement 暂定协议；有待覆核的协定
s6U$]9 ` ad valorem duty 从价税；按值征税
B4D#T lB ad valorem duty system 从价税制
H%nA"- ad valorem fee 从价费
D]?eRO9' ad valorem tariff 从价关税
f3>L/9[[<P additional allowance 额外免税额
y ;\m1o 2 additional amount for unexpired risk 未过期风险的额外款额
1BjMVMH additional assessable profit 补加应评税利润
tj' xjX additional assessment 补加评税
VRb+-T7" additional commitment 额外承担
J1s~w`, additional commitment vote 额外承担拨款
>U~{WM$"Y additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
`{Jo>L . additional dependent parent allowance 供养父母额外免税额
a-cLy*W,~ additional provision 额外拨款
Kl Kk?6 > additional stamp duty 附加印花税
8gHOs#\ additional tax 补加税罚款；补加税款
s|`Z V^R Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
u~C,x3yr adjudged bankrupt 被裁定破产
V
6*ohC: adjudicated bankrupt 裁定破产人
F3?PlH:Y adjudication fee 裁定费；评定印花税额手续费；评估契据费
kS7`g A adjudication of bankruptcy 裁定破产；宣告破产
QX`T-)T e adjudication of insolvency 裁定无力偿还债务
nxjP4d> adjusted actual 经调整的实数；调整后的实数
TQ,KPf$0U adjusted current assets 经调整的流动资产；调整后的流动资产
| zkZF|- adjusted figure 经调整的数字；调整后的数额
zao=}j? adjusted liabilities 经调整的负债；调整后的负债
cIS?EW]S%X adjusted loss 经调整的亏损；调整后的亏损
A_4.>g adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
A6?!BB=]
adjusted profit 经调整的利润；调整后的利润
tl=H9w&@ adjusted surplus 经调整的盈余额；调整后的盈余额
8ofKj: W ] adjusted value 经调整的价值；调整后的价值
rjo1 adjustment 调整；修订；理算〔保险〕
N^TE
;BM adjustment centre 调剂中心
@ Y &UP adjustment lag 调整过程的时间差距；调整时差
'!DS3zEeLS adjustment mechanism 调整机制
tP. jJC~ adjustment of loss 亏损调整
H{BP7!t[V adjustment process 调整过程；调整程序
]aMeMhe- adjustment range 调整幅度
sQXj?5! administered exchange rate 受管制汇率
Gp9:#L! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
;:]#Isq administration expenses 行政费用
(a9>gLI0 administration fee 手续费；行政费
A<U9$"j9J administration in bankruptcy 破产管理
F1q6
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tkX?iqKQ administrator 管理人；遗产管理人
o bz|*1M? administrator of the estate 遗产管理人
8#{DBWU admission of debt 债项承认书
_C%:AFPP> admission of proof 接纳债权证明
c+:XaDS- advance 放贷款项；垫付款项；预支款项；预付款项
)ppIO"\ advance account 暂支帐目；预付款帐户
c-y`Hm2" advance compensation 预付补偿金
'@{Mq%` advance from shareholder 股东垫款
7C>5XyyJ advance pending reimbursement 预支以待日后付还
L)z` advanced economy 先进经济体系
1EemVZdY advancement 预付；预付财产
+B&,$ceyaJ advances warrant 垫款令
'* eeup advancing 贷出
b6?&h:{k adverse balance 逆差
K(3 _1*e adverse exchange 逆汇
)j+G4 advertisement addressed to shareholders 在报章刊登的致股东通告
X-<l+WP advice for collection 托收通知书
JC.n fxG@: advice of drawing 提款通知书；汇票通知书
.Cz9?]jyI advice of payment 付款通知
_+6aD|7x Advisory Committee [Securities and Futures Commission]
J3z:U&%= 谘询委员会〔证券及期货事务监察委员会〕
\0fk^
Advisory Committee on Diversification 经济多元化谘询委员会
J =t@2 affidavit 誓章；遗产申报誓章
hd1aNaF- affidavit of no receipt 述明无收款的誓章
L}\ oFjVju affiliate 联号；联营公司；附属公司
EM7Z g 6 5 affiliated company 附属公司；联号；联营公司
b[rVr
J affirmation [estate duty] 非宗教式宣誓〔遗产税〕
a{@ gzB affordability 负担能力
Db K(Rh_
K African Development Bank [AfDB] 非洲开发银行
Yv/T6z@ after-acquired property 事后取得的财产
E0) 43 after-hours dealing 市后交易
8)ykXx/f@ after-tax profit 税后盈利；税后利润；税后溢利
Pk{%2\%&2 agency agreement 代理协议
d#CAP9n;' agency expenses 代理机构的开支
&e \UlM22 agency fee 代理费
X.GK5Phd Agency Law 《代理法》
uZml.#@4 agent 代理人；承销人
phi9/tO\u agent of company 公司代理人
O^~Z-; FA agent's fee 代理人费；经纪费
+`f3_Xd aggregate 总计；总数；总体数字
>/+R~ n aggregate amount 总款额；总额
yA]OX" T?* aggregate assets and liabilities 总体资产与负债
s#
V>+ mU aggregate at constant price 按固定价格计算的总体数字
/^sk y! aggregate demand 总需求
rHp2I6.0a aggregate gross position 总持仓量
w2) @o > w aggregate limit 总限额
0fog/c#q( aggregate of salaries tax 合计薪俸税
BMO &(g aggregate performance 总体表现；总体业绩
>zo_ }A! aggregate supply 总体供应
Z</57w#-7 aggregate surplus 总盈余
)Ah 7 aggregate total 整体总额
LUzn7FZk aggregate value 总值；合计价值
2 GxkOch aggregated basis 合计基准
KP& $Sl aggregated net chargeable income 合计应课税入息实额
=`ECM7 aggregation 合并计算；合计；总和
|@BX*r aggregation of incomes of husband and wife 夫妇入息合并计算
[=TD)o>W(p aggregation of property 财产的总和
)l H` a agio 差价；贴水
7d^ ~.F 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》
u K=)65] Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@y2cC6+'t 《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》
oc"7| YG Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\DcO .`L 《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》
J,*+Ak
~ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
hr W2#v 《香港政府和大韩民国政府关于相互促进和保护投资协定》
8 .t3`FGH agreement for a settlement 授产协议
%J8uVD. 2 agreement for assignment 转让协议
Ip |=NQL> agreement for sale 售卖协议；买卖协议
:n,x?bM agreement for sale and purchase 买卖协议
?|Ey WAL agreement for the payment of interest 支付利息协议
UaB2vuL*= agreement for the repayment of money 还款协议
j@R"AP}
agreement of reinsurance 再保险协议
30W.ks5( Agricultural Bank of China 中国农业银行
] Q#k"Je air passenger departure tax 飞机乘客离境税
gKP=@v%- Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
*)L~1;7j> airport tax 机场税
gu "@*,hL alcohol duty 酒精税
yRR[M@Y alienation 让与；让渡；转让
9v/=o`J #
alimony 生活费；赡养费
)|6OPR@(#/ All Ordinaries Index [AOI] 所有普通股指数
H.< F6 all risks 全险；综合险
@RHG@{x{K All Sales Record for Stock Market 《股票市场成交报告》
~3)d ?{5 Allied Capital Resources Limited 新联财务有限公司
~;}uYJ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8?1MnjhX10 allocation letter 拨款信件
6^)eW+ allocation of fund 分配款项；预留款项
{_4`0J`3 allocation of profit 利润分配；溢利分配
>en\:pJn)' allocation warrant 拨款令
2(f-0or( allotment 分配；配股
/
5 /m x allotment notice 股份配售通知；配股通知
[)?yH3 allotment of shares 股份分配
%c@PTpAM allowable 可获宽免；免税的
bwI"V &* allowable business loss 可扣除的营业亏损
+ryB*nT allowable expenses 可扣税的支出
tL M@o|: allowance 免税额；津贴；备抵；准备金
gwbV$[.X allowance for debts 债项的免税额
Z*'<9l _1 allowance for depreciation by wear and tear 耗损折旧免税额
|G/U%?` allowance for funeral expenses 殡殓费的免税额
C]&/k_k allowance for inflation 为通货膨胀而预留的款项；通胀准备金
?)H:.]7-x allowance for repairs and outgoings 修葺及支出方面的免税额
-<:w{c V allowance to debtor 给债务人的津贴
85USMPF alteration of capital 资本更改
*D67&/g. alternate trustee 候补受托人
A 8g_BLj!e amalgamation 合并
qJ E_4/<^! ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
niyI$OC ambit of charges 征税范围；收费范围
"m`}J*s" amended valuation 经修订的估值
/VD[: sU7 American Commodities Exchange 美国商品交易所
2BiF P|| American Express Bank Limited 美国运通银行
(+SL1O P American Stock Exchange 美国证券交易所
:j? MEeu amortization 摊销
6xFchdMG{m amount due from banks 存放银行同业的款项
Dutc#?bT amount due from banks abroad 存放海外银行同业的款项
PZVH=dagq amount due from holding companies 控股公司欠款
p6&<eMwFA amount due from local banks 存放本港银行同业的款项
@1D3E = amount due to banks 银行同业的存款
@Z5,j) amount due to banks abroad 海外银行同业的存款
xX fv({ amount due to holding companies 控股公司存款
] Up r<! amount due to local banks 本港银行同业的存款
g_J QW(_ amount due to outport banks 外埠银行同业的存款
^r,0aNzAs amount for note issue 发行纸币的款额
7K1_$vd amount of bond 担保契据的款额
Pif-uhOk% amount of consideration 代价款额
xd\ml
37~ amount of contribution 供款数额
L)qUBp@MW amount of indebtedness 负债款额
}a;H2&bu amount of principal of the loan 贷款本金额
egAYJK-,! amount of rates chargeable 应征差饷数额
qc C(#0A> amount of share capital 股本额
!<out4Mz" amount of sums assured 承保款额
E;, __ amount of variation 变动幅度
3
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T[<554
amount payable 应付款额
raZkH8 amount receivable 应收款额
_5S||TuN S Amsterdam Stock Exchange 阿姆斯特丹证券交易所
P/xE n_*v analysis 分析
BF 0#G2`h> ancillary risk 附属风险
`KZu/r-M9 annual account 周年帐目；周年帐目报表；年度决算；年结
B6@q`Bmw. annual accounting date 年结日期
VK!HuO9l annual allowance 每年免税额；年积金；年度津贴；年津
iRx `Nx<@ annual balance 年度余额
0+&K; annual disposable income 每年可动用收入
hhz#I A6, annual estimates 周年预算
ss6{+@, annual fee 年费
ky&wv+7
annual general meeting 周年大会
o_BRsJy annual growth rate 年增率；每年增长率
rGrR; annual long-term supplement 长期个案每年补助金
G9Noch9
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4 Dy1M}7 annual report 年报
@R< z=n" Annual Report on the Consumer Price Index 《消费物价指数年报》
W.%p{wB | annual return 周年报表；周年申报表；每年报税表格
8 llXpe Annual Return Rules 《周年报表规则》
Nwd rJ w9 annual review of consumer prices 每年消费物价回顾
>I-rsw2 annual roll-forward basis 逐年延展方式
&3J^z7kU annual salary 年薪
K4]#X" annual statement 年度报表；年度决算表
x!7r7|iV 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
fg lN _ annuitant 年金受益人
ox_DEg7l annuity 年金
R"l6|9tmP annuity contract 年金合约
B_D0yhh annuity on human life 人寿年金
zeq")A antecedent debt 先前的债项
@n=&muC} ante-dated cheque 倒填日期支票
vvs2:87zvJ anticipated expenditure 预期开支
6=qC/1,l anticipated net profit 预期纯利
X{(?p=] anticipated revenue 预期收入
MPK rr anti-inflation measure 反通货膨胀措施
)a5ON8? anti-inflationary stance 反通货膨胀立场
y4r?M8]"r apparent deficit 表面赤字
!X||ds apparent financial solvency 表面偿债能力
$:# :"
apparent partner 表面合伙人
w~&#:F? application for personal assessment 个人入息课税申请书
6(x53 y__ application of fund 资金应用
;Qi!~VsP; application to release as liquidator and to destruct the books of accounts and documents
vxug>2 申请免除清盘人职务及毁灭帐簿与文件
=qbN?a/?2 appointed actuary 委任精算师
VFMn"bYOB appointed auditor 委任核数师；委任审计师
`7 ' ^y appointed trustee 委任的受托人
:I2, appointer 委任人
F=a apportioned pro rata 按比例分摊
O jNOvh&N apportionment 分配；分摊
~d3@x\I? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
m`):= ^nC apportionment formula 分摊方程式
.5AFAGv_c apportionment of estate duty 遗产税的分摊
d`C$v j appraisal 估价；评估
N FP h}D appreciable growth 可观增长
R*D5n>~ appreciable impact 显着影响
gK( G1 appreciable increase 可观增长
U|{ 4=[ appreciation 增值；升值
1B:5O*I!J appreciation against other currencies 相对其他货币升值
:R3iLy appreciation of the exchange value of Hong Kong dollar 港元汇值上升
*B \ @L appreciation tax 增值税
{'[VL ;k appropriation 拨款；拨用；拨付
}K`KoM appropriation account 拨款帐目
>56fa6=3@ Appropriation Bill 拨款法案
WW+ F9~S appropriation-in-aid system 补助拨款办法
N-t"CBTO
approved assets 核准资产
Q2)(tB= ) approved basket stock 认可一篮子证券
IOF!Ra:w approved budget 核准预算
_sZ&=-FR approved charitable donation 认可慈善捐款
w\UAKN60 approved charitable institution 认可慈善机构
j l]3 B approved currency 核准货币；认可货币
Yyd]s\W approved estimates 核准预算
{:b~^yW approved estimates of expenditure 核准开支预算
Ju&FwY+ approved overseas insurer 核准海外保险人
ylb)SXBf approved overseas trust company 核准海外信托公司
w c~s: approved pooled investment fund 核准汇集投资基金
mP/#hwzB&q approved provident fund scheme 认可公积金计划
$CJf 0[| approved provision 核准拨款
N{ $?u approved redeemable share 核准可赎回股份
k}I65 ^l# approved regional stock 认可地区性证券
H+-x.l` approved retirement scheme 认可退休金计划
GN
Ewq$ approved subordinated loan 核准附属贷款
~7PiIky. arbitrage 套戥；套汇；套利
}Y|M+0 arbitrageur 套戥者；套汇者
sa _ J6 ~ arbitrary amount 临时款项
PkZ1Db arrangement 措施；安排；协定
U$y wO4. arrears 欠款
T8)X ?>CIW arrears of pay 欠付薪酬
3$Vx8:Rhdn arrears of revenue 逾期未收税款；逾期未收的帐项
-ah)/5j articles of association 组织章程；组织细则；组织章程细则
7[uN;B#V Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
3
{hUp81> ascertainment of profit 确定利润
tw =A]
a* "Asia Clear" “亚洲结算系统”
k.2GIc:5 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
9;uH}j8sE Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
),y`Iw Asian Development Fund [ADF] 亚洲发展基金
m #G,m Asian dollar bond 亚洲美元债券
ssS"X@VZ
\ Asian dollar market 亚洲美元市场
08{^Ksg Asian dollar rate 亚洲美元利率
-;ra(L` Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
'Z=_zG/ RX Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
vM]5IHqeE asked price 沽盘；喊价；索价；卖方报价
0%%y9;o assessable income 应评税入息
JiO8 EIM assessable loss 应评税亏损
<;'{Tj-" assessable profit 应评税利润
wq,&0P-v assessable value 应评税值
]Hq,Pr_+ assessed profit 估定利润
akPd#mf assessed value 经评估价值
Iw`|,-| assessment 评税；评定；估价；评税单
j cvq:i{ assessment number 评税编号；估价编号
l:bbc!3 assessment of additional tax 补加税评税
e==/+ assessment of performance 业绩评估；实绩评价
#Ef! X Assessor 评税主任
LR!% iP asset price bubbles 资产价格泡沫
=S6bP< q asset-backed securities 具资产保证的证券
KKb7dZbt< assets accretion 资产增值
zY@0R`{@p assets and liabilities 资产与负债
nk_X_y assets betterment statement 资产递增表；资产改进表
GA`
bWl assets lending 实物放款；有抵押贷款
r..f$FF)\ assets of the company passing on the death 死者去世时转移的公司资产
c`hENPhW assets pledged as security for liabilities 用作负债抵押的资产
_V e)M% assets portfolio 资产投资组合
tS5J{j>T assets price 资产价格
#G?#ot2o assets quality 资产质素
f* 88k='\W assets realization 资产变现
__s'/ 6u assets refinancing arrangement 资产再集资安排
Rq e|7/As assets securitization 资产证券化
@%*@Rar assets situated outside Hong Kong 在香港以外地方的资产
n%RaEL assets stripping 削减资产；拆卖资产
>?)_, KL assets value 资产值
(CH6Q]Wi_! assignee 承让人
yi Xb<g+B assignment 转让；转让书；转让契
a IQC[ry assignment of interest 权益转让
^c9_ F9N assignment of letters patent and trade mark 专利证书及商标转让
)*6 assignment of property 物业转让；物业转让书
#H4<8B assignment right 转让权
a5O$he assignor 转让人
0H.bRk/P+ associate 有联系的人；有关连人士；相联者；合伙人；联系人
k ka{u[ruA Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
$;} @2U associate member 附属会员
4M|C>My associated body corporate 相联法人团体
{06ClI associated company 相联公司；联属公司
fF>h ca> associated corporation 相联法团
/. rj\, Association of Chartered Certified Accountants [ACCA] [United Kingdom]
92R,o'# 公认会计师公会〔英国〕
X(17ESQ/Y Association of Futures Exchange Brokers 香港期货经纪协会
c +7I Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
uOKD# association of underwriters 承保人组织
bG* l_ assumption of control 接管
?/5<}W#7} assurance 担保；保险；转易；转易书
xluA jOQ6 assurance of interest 权益的转易
hVT>HER at 19XX price 按一九ＸＸ年价格计算
$FIJI^Kd7 at a discount 按赔价计算；按贴水价格计算；打折扣
TOgH~R= at a premium 按溢价计算；按升水价格计算
f k6=;{ at call 通知付款；按通知
9!_LsQ\) at constant market price 按固定市价计算
UY,u-E" at constant price 按固定价格计算
bA$ElKT at cost 按成本计算
'/ Vm[L$d at current market price 按当时市价计算；按现时市价计算
;"e55|d9I at current price 按当时价格计算；按现时价格计算
b "}ya/ at factor cost 按要素成本计算；按生产要素成本计算
O' ^A bO=, at money-of-the-day price 按付款当日价格计算
s! yD%zO at or better 按指定或较佳价位〔买卖指令〕
#K$0%0=M at par 按面值计算；平价
}weE^9GiJ at sight 见票即付
7@ y}J5, at the close 按收市盘
j jv'"K2 at the opening 按开市盘
F3$8l[O_ attestation 见证；见证条款
[;
$:Lr at-the-money option 平价期权
I7 SFG O attorney 受权人；受托代表人
OEzSItAI/[ attornment 新拥有人承认书
xO %yjG= attributable profit 可归属利润
>b#CR/^z attributable share value 可归属股份价值
X}h}3+V Auckland Stock Exchange 奥克兰证券交易所
fpjFO&ML auction 拍卖
| F'eT
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e.(d?/!F_ audit 审计；核数
yg m6(+ Audit Commission 审计署
Sx Bo% Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
;0$qT$, 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
1|G 5 W: audit review 帐目审查
p14$XV Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
k%-UW% audited account 审计帐目；经审计的帐目
-;HZ!Lf audited annual account 经审计的周年帐目
C R't audited balance sheet 经审计的资产负债表
+]yVSns
3 auditor 核数师；核数主任；审计师
'Cz]p~oF auditor's certificate 核数师证明书；审计师证明书
<; Td8O89_ auditor's report 核数师报告；审计师报告
L8zMzm= - Aussie bond 澳元债券
x 2l}$(7 austerity budget 紧缩预算
N >P" $ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
f4dHOH Australia All Ordinaries Index 澳洲所有普通股票指数
prIJjy-F Australian Dollar [AUD] 澳元
Oq3t-omXS Australian Options Market 澳大利亚期权市场
!^1 oH** Australian Securities Commission 澳洲证券事务监察委员会
@^-f +o Australian Society of Certified Practising Accountants 澳洲执业会计师公会
}0 95U(@ Australian Stock Exchange 澳大利亚证券交易所
ov\%*z2= Austrian Schilling [ATS] 奥地利先令
6 73G6Nk authentication 认证；鉴证
Zw/??Tq b authority to purchase 委托购买证；委购书
K7(GdKZe authorization 认可；核准；授权；授权书
eISHV.QV authorization by direction 指示授权
MC B2 authorization by instruction 指令授权
_jxysFl= authorization by warrant 令状授权
sv "GX< + authorization of unit trust 单位信托的认可
g&ba]?[A authorized agent 指定代理人
^Ga_wJP8S authorized capital 法定资本
TC:t!: authorized clerk 出市员
Tn3 8]UL authorized dealer 认可交易商
NX]6RZr- authorized financial institution 认可财务机构
\tS|
N40 authorized fund 认可基金
F:0 E-
z' authorized fund house 获授权的基金公司；认可基金公司
(~b0-3s authorized institution 认可机构
jt9@aN.mJN authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
SQuW`EHBgs authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
@Hp=xC9V authorized insurer 获授权保险人；获认可承保人
5y~B/.YY authorized investment 特准投资项目
1py >[II@ authorized person 获授权人
*vzj(HGO authorized representative 获授权代表
b& pL}o?/k authorized share capital 法定股本
b3-+*5L automated quotation system 自动报价系统
)L, Nh~ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
K*j1Fy: 自动交易系统〔香港期货交易所有限公司〕
2&F H8 automatic adjustment mechanism 自动调整机制
uv7tbI"r automatic adjustment system 自动调整系统
W}\<}dK Automatic Clearing House 自动票据交换所
2QIo|$ automatic exchange rates accumulation system 自动化汇率累集系统
VZA>Er B Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
|q_Hiap#a automatic teller machine [ATM] 自动柜员机
h&b s` autopay 自动转帐
^"$~&\+x5 available assets 可用资产
r`:dUCFE available fiscal reserve 现存财政储备
<>=abgg available profit 可用利润
\3j4=K'nE Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
\Q,5 Ne'o average 平均；平均数；海损
Jqt|' G3 average basic salary 平均基本薪金
`S=4cS H( average consumer expenditure 平均消费开支；一般消费开支
2|8$@*-\ average cost 平均成本
#j"N5e}U average cost of land production 增辟土地平均成本
.[o?qCsw average daily turnover 平均每日成交额
88atj+N] average daily wage rate 平均每日工资率
LO ,k'g g< average expenditure pattern 平均开支模式
>vQKCc|93 average growth rate 平均增长率
lMX Ld91 average net fixed assets 固定资产平均净值
QPsvc6ds average of relatives 相对价格平均数
k=5v
J72U average price 平均价格
t$U e ks average propensity to consume 平均消费倾向；一般消费倾向
"eKM<S average propensity to save 平均储蓄倾向；一般储蓄倾向
BH?fFe&J:` average rate 平均率
K%>3ev=y.s average revenue 平均收入；平均收益
1f5;^T
I average stock 平均库存；平均存货
brt` oR average yearly rent 平均年租
i}t i avoidance of double taxation 避免双重课税
1Q?? R } avoidance of tax 避税
