A:
rc;| ,\ A share Ａ股；甲类股份
G=b`w ;oL: abatement of tax 减税；减扣免税额
AE<AEq ABN AMRO Bank N.V. 荷兰银行
B!8] \D above-the-line expenditure 线上项目支出；经常预算支出
(jQL? above-the-line receipt 线上项目收入；经常预算收入
6.By)L ABSA Asia Limited 南非联合亚洲有限公司
O ^e
!<bBd absolute change 绝对数值变更
Q 2t Ge~H absolute expenditure 实际开支
V;)'FJ)] absolute guideline figure 绝对准则数字
=-vk}O0C absolute interest 绝对权益
" 3\) @ absolute order of discharge 绝对破产解除令
'x!q*|zF 2 absolute profit margin 绝对利润幅度
y 2<g96 absolute value 实值；绝对值
b %v1]a[ absolutely vested interest 绝对既得权益
Q2Q`g`* O: absorbed cost 已吸收成本；已分摊成本
}>p)|Y T"/ absorption 吸收；分摊；合并
3g5i5 G\ absorption rate 吸收率；摊配率；分摊率
qed;
UyN ACB Finance Limited 亚洲商业财务有限公司
=Qz 8"rt# acceptable form of reciprocity 合理的互惠条件
zlXkD~GV acceptable rate 适当利率；适当汇率
3z5 ,4ps acceptance agreement 承兑协议
/,B"H@ J acceptance for honour 参加承兑
0dnm/ 'L acceptor 承兑人；接受人；受票人
no; Yu acceptor for honour 参加承兑人
9 |OQHy accident insurance 意外保险
^:Dlr I$ Accident Insurance Association of Hong Kong 香港意外保险公会
P}aJvFlmP accident insurance scheme 意外保险计划
T!/$ @]%\7 accident year basis 意外年度基准
=fRP9`y accommodation 通融；贷款
-`Z5# 8P accommodation bill 通融票据；空头票据
xXHz)w accommodation party 汇票代发人
{N
_v4}) account balance 帐户余额；帐户结余
,ciNoP*-~% account book 帐簿
(-~tb- account collected in advance 预收款项
|1t30_ /gS account current book 往来帐簿
Nzr zLK account of after-acquired property 事后取得的财产报告
WM>9sJf account of defaulter 拖欠帐目
d;'@4NX5+ account payable 应付帐款
c| p
eRO. account payee only [A/C payee only] 只可转帐；存入收款人帐户
;GvyL>|-~ account receivable 应收帐款
&#d;dcLe account receivable report 应收帐款报表
3K5 4: account statement 结单；帐单；会计财务报表
9{>m04888 account title 帐户名称；会计科目
Nf$Y-v?i accountant's report 会计师报告
tf dP#1E Accountant's Report Rules 会计师报告规则
-EITz accounting and auditing procedure 会计与审计程序；会计与核数程序
L5e aQu Accounting Arrangements 《会计安排》
27 Lya!/ accounting basis 会计基础
[#14atv accounting by Official Receiver 破产管理署署长呈交的帐目
P; A "`Il Accounting Circular 《会计通告》
~ae68&L6 accounting class 会计类别
W'6*$Ron accounting date 记帐日期；会计结算日期
&<v# ^2S3 accounting for money 款项核算
?+dI/jB4X Accounting Officer 会计主任
Y6g[y\*t accounting period 会计报告期；会计期
Que)kj p accounting policy 会计政策；会计方针
SYl :X accounting practice 会计惯例
v
7Pv&| accounting principle 会计准则
{Y
IVHl accounting record 会计记录
S Xgpj accounting report 会计报告
<Q szmE Accounting Services Branch [Treasury] 会计事务部〔库务署〕
fHwh 6| Accounting Society of China 中国会计学会
;9;.!4g/T accounting statement 会计报表
[KCh,'& accounting system 会计制度；会计系统
(:@qn+
a accounting transaction 会计事项；帐务交易
2{{M{#}S. accounting treatment 会计处理
C~6aX /: accounting year 会计年度
[*50Ng>P` accretion 增值；添加
v[HxO?x^ accrual 应计项目；应累算数目
.8wR;^ accrual basis 应计制；权责发生制
*rW] HN z accrual basis accounting 应计制会计；权责发生制会计
ko ~iDT accrue 应累算；应计
} |sP; Rpu accrued benefit 应累算利益
*D`,z3/* accrued charges 应计费用
~6@~fhu accrued cumulative preference share dividend 应累算的累积优先股股息
auS$B % accrued expenses 应累算费用
CZ1 tqAk- accrued interest payable 应付利息；应计未付利息
Url8 Z\;aM accrued interest receivable 应收利息；应计未收利息
Te5_ T&1Z accrued right 累算权益
GO`X K E accruing profit 应累算的利润
#%+IU accumulated fiscal reserve 累积财政储备
g ,Q! F accumulated profit 累积利润；滚存溢利
{Y\hr+A accumulated reserve 累积储备
,`H=%# accumulation of surplus income 累积收益盈余
'jmcS0f
- acquired assets 既得资产
X'i ki4 acquisition 收购；购置；取得
t}TtWI acquisition cost 购置成本
M*0&3Y
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J }JT%S W acquisition of 100% interest 收购全部股权
1R,n[`}h acquisition of control 取得控制权
ty/jTo} acquisition of fixed assets 购置固定资产
\r<&7x#j acquisition of shell “买壳”
n>! E ] acquisition price 收购价
EStHl(DUPq act of God 天灾
f~" 3#MaV acting partner 执事合伙人
ZXr]V'Q? active market 买卖活跃的市场；交投畅旺的市场；旺市
r;S%BFMJS active partner 积极参与的合伙人
#JTi]U6` active trading 交投活跃
U:8^>_ actual circulation 实际流通
6G1Z"9<2* actual cost 实际成本
@dcW0WQ\ actual expenditure 实际开支；实际支出
qf7.Sh actual income 实际入息；实际收入；实际收益
C'mmo& Pd actual market 现货市场
s-k-|4 actual price 现货价；实际价格
eW\_9E)cY actual profit 实际利润
ir/ 2/
E actual quotation 实盘；实际价位；实际报价
~\XB' actual year basis 按实际年度计算
d9 sgk3K actuals 实货
Wh K?>u actuarial investigation 精算调查
-?@ $`{-K actuarial principle 精算原则
3)GXu>) t actuarial report 精算师报告
u}#rS%SF* Actuarial Society of Hong Kong 香港精算学会
Fbk<qQH actuarial valuation 精算师估值
y(N -1 actuary 精算师
BPi>SI0 ad referendum agreement 暂定协议；有待覆核的协定
R2M,VK?Wx ad valorem duty 从价税；按值征税
8f29Hj+ ad valorem duty system 从价税制
E1VCm[j2 ad valorem fee 从价费
?F`lI""E ad valorem tariff 从价关税
H&%=>hyX additional allowance 额外免税额
=Xo Nk1 additional amount for unexpired risk 未过期风险的额外款额
Kj i}2j'a additional assessable profit 补加应评税利润
zJ &qR additional assessment 补加评税
+R*4`F:QJQ additional commitment 额外承担
j*+r`CX additional commitment vote 额外承担拨款
r$ 0=b
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TTqOAo[-Z additional dependent parent allowance 供养父母额外免税额
E\'_`L additional provision 额外拨款
xaS kn additional stamp duty 附加印花税
$H5PB ' b additional tax 补加税罚款；补加税款
`cZG& R Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
uomFE( adjudged bankrupt 被裁定破产
'^P
Ud` adjudicated bankrupt 裁定破产人
w*bVBuX s adjudication fee 裁定费；评定印花税额手续费；评估契据费
0<i~XN0g adjudication of bankruptcy 裁定破产；宣告破产
o AQ92~b adjudication of insolvency 裁定无力偿还债务
0.+iVOz+Y adjusted actual 经调整的实数；调整后的实数
s?_b[B d adjusted current assets 经调整的流动资产；调整后的流动资产
6`+DBr adjusted figure 经调整的数字；调整后的数额
#0 ^Q UOp adjusted liabilities 经调整的负债；调整后的负债
R o%S_! adjusted loss 经调整的亏损；调整后的亏损
]qpcA6%a| adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
;tKL/eI adjusted profit 经调整的利润；调整后的利润
W#??fae adjusted surplus 经调整的盈余额；调整后的盈余额
3b PVK sY adjusted value 经调整的价值；调整后的价值
JgK?j&!hs: adjustment 调整；修订；理算〔保险〕
s]B^Sz= adjustment centre 调剂中心
',O@0L]L adjustment lag 调整过程的时间差距；调整时差
f \4Q p adjustment mechanism 调整机制
wmoOp;C adjustment of loss 亏损调整
\HH|{ adjustment process 调整过程；调整程序
]Q,RV EtKp adjustment range 调整幅度
h` n>6I administered exchange rate 受管制汇率
i%\nJs* Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
b?bIxCA8 administration expenses 行政费用
6+LX oR' administration fee 手续费；行政费
V7^?jy&& administration in bankruptcy 破产管理
0@xuxm/i administration order 遗产管理令
g%\e80~1 ( administrator 管理人；遗产管理人
pp{%\td administrator of the estate 遗产管理人
I5 2wTl0
admission of debt 债项承认书
4P` \fz admission of proof 接纳债权证明
sRoZvp 5 advance 放贷款项；垫付款项；预支款项；预付款项
t+h"Y iT advance account 暂支帐目；预付款帐户
J(l6(+8 advance compensation 预付补偿金
+)7NWR\ advance from shareholder 股东垫款
{0QA+[Yd&! advance pending reimbursement 预支以待日后付还
WG^D$L : advanced economy 先进经济体系
)3u[btm advancement 预付；预付财产
zV2c `he%z advances warrant 垫款令
,U<Ku* } B advancing 贷出
AJmS 1 B adverse balance 逆差
C g&1 adverse exchange 逆汇
/>n0&~k[h advertisement addressed to shareholders 在报章刊登的致股东通告
3K#e]zoI advice for collection 托收通知书
6 a$% advice of drawing 提款通知书；汇票通知书
tB1Qr** advice of payment 付款通知
? 8~$du$ Advisory Committee [Securities and Futures Commission]
Um9=<*p 谘询委员会〔证券及期货事务监察委员会〕
Gn_v}31d% Advisory Committee on Diversification 经济多元化谘询委员会
-''vxt?7H& affidavit 誓章；遗产申报誓章
&0ULj6j j affidavit of no receipt 述明无收款的誓章
es LY1c%"/ affiliate 联号；联营公司；附属公司
i !Ne<Q affiliated company 附属公司；联号；联营公司
\SM H",u affirmation [estate duty] 非宗教式宣誓〔遗产税〕
h@Hmo^!9J affordability 负担能力
9xu&n%L= African Development Bank [AfDB] 非洲开发银行
C8n1j2G\ after-acquired property 事后取得的财产
50'6l
X(v, after-hours dealing 市后交易
x3WY 26e after-tax profit 税后盈利；税后利润；税后溢利
huR< + =! agency agreement 代理协议
B 1p9pr agency expenses 代理机构的开支
tL
IE^ agency fee 代理费
' u0{h Agency Law 《代理法》
HX
<;=m agent 代理人；承销人
+SP5+"y@ agent of company 公司代理人
mybDK'EW agent's fee 代理人费；经纪费
9ge$)q@3 aggregate 总计；总数；总体数字
zR5D)`Ph aggregate amount 总款额；总额
$/d~bk@=l aggregate assets and liabilities 总体资产与负债
w]%r]PwU+ aggregate at constant price 按固定价格计算的总体数字
>|rL0 aggregate demand 总需求
^Cak/5^K aggregate gross position 总持仓量
A"P1 B ] aggregate limit 总限额
q?t>!1c aggregate of salaries tax 合计薪俸税
6zNN 8 aggregate performance 总体表现；总体业绩
h{Tn vI/" aggregate supply 总体供应
({ i| aggregate surplus 总盈余
I5D\Z aggregate total 整体总额
9(B) aggregate value 总值；合计价值
'dht5iI;Yw aggregated basis 合计基准
oiR` \uY aggregated net chargeable income 合计应课税入息实额
v =W%|iZ aggregation 合并计算；合计；总和
s&tr84u| aggregation of incomes of husband and wife 夫妇入息合并计算
?px x,o6l aggregation of property 财产的总和
Rdv"Aj: agio 差价；贴水
c76^x
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》
:!#-k Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
;N,7#l|wi 《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》
mV'd9(s? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
SE/@ li 《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》
_p~
`nQ=7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
z?i82B[Tm 《香港政府和大韩民国政府关于相互促进和保护投资协定》
L' )(Zn1 agreement for a settlement 授产协议
<LLSUk/ agreement for assignment 转让协议
}u|0 agreement for sale 售卖协议；买卖协议
h
knobk agreement for sale and purchase 买卖协议
FEP\5d > agreement for the payment of interest 支付利息协议
N .2rF agreement for the repayment of money 还款协议
O0Z'vbFG agreement of reinsurance 再保险协议
+
6}FUi!"e Agricultural Bank of China 中国农业银行
Yhx~5p air passenger departure tax 飞机乘客离境税
* dNMnZ@Y Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
,Y&kW'2 airport tax 机场税
=lffr?#&B alcohol duty 酒精税
c''!&;[! alienation 让与；让渡；转让
2s(K4~e e alimony 生活费；赡养费
!-7(.i - All Ordinaries Index [AOI] 所有普通股指数
[Q%3=pm_ all risks 全险；综合险
"w7:{E5e All Sales Record for Stock Market 《股票市场成交报告》
=!{dKz-& Allied Capital Resources Limited 新联财务有限公司
-BjB>Vt all-items index [Consumer Price Index] 总指数〔消费物价指数〕
"o TwMU allocation letter 拨款信件
J5l:_h ZUV allocation of fund 分配款项；预留款项
lOE bh allocation of profit 利润分配；溢利分配
*vj5J"Y(;t allocation warrant 拨款令
( d~'H{q allotment 分配；配股
KT|$vw2b allotment notice 股份配售通知；配股通知
&2Y>yFB
, allotment of shares 股份分配
W:tE ?H u allowable 可获宽免；免税的
g"#+U7O allowable business loss 可扣除的营业亏损
h.8J6;36 allowable expenses 可扣税的支出
G[wa,j^hu allowance 免税额；津贴；备抵；准备金
!WIL|\jbh allowance for debts 债项的免税额
]IoS-)$Z/ allowance for depreciation by wear and tear 耗损折旧免税额
.lE"N1 allowance for funeral expenses 殡殓费的免税额
Zwq_&cJK allowance for inflation 为通货膨胀而预留的款项；通胀准备金
,v^it+Jc' allowance for repairs and outgoings 修葺及支出方面的免税额
\^YJs? allowance to debtor 给债务人的津贴
swJwy~ alteration of capital 资本更改
jbg@ CA*=C alternate trustee 候补受托人
]V9\4#I4 amalgamation 合并
8T2$ 0 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
fY6&PuDf. ambit of charges 征税范围；收费范围
dFS+O;zE\ amended valuation 经修订的估值
!G 8 SEWP American Commodities Exchange 美国商品交易所
0_j! t American Express Bank Limited 美国运通银行
Yt{Y)=_t American Stock Exchange 美国证券交易所
5ax/jd~} amortization 摊销
\dCdyl6V amount due from banks 存放银行同业的款项
<ZnAPh amount due from banks abroad 存放海外银行同业的款项
?vk&k (FT amount due from holding companies 控股公司欠款
?HBc7$nW amount due from local banks 存放本港银行同业的款项
?Jx8z`( amount due to banks 银行同业的存款
GCIm_
n amount due to banks abroad 海外银行同业的存款
fa6L+wt4O amount due to holding companies 控股公司存款
XBD lQe|> amount due to local banks 本港银行同业的存款
O c" 2|X amount due to outport banks 外埠银行同业的存款
; 1o"Oij amount for note issue 发行纸币的款额
$w65/ amount of bond 担保契据的款额
:|d3BuY amount of consideration 代价款额
b _6j77 amount of contribution 供款数额
%f^TZ,q$ amount of indebtedness 负债款额
rA_e3L@v#[ amount of principal of the loan 贷款本金额
u' '(;U[ amount of rates chargeable 应征差饷数额
|m ?0h.O, amount of share capital 股本额
A Bx0IdOcI amount of sums assured 承保款额
{ Ji[d.cY amount of variation 变动幅度
W"~G]a+ amount of vote 拨款数额
rK`* v* amount payable 应付款额
z
|t0mS$ amount receivable 应收款额
T}zOM%]] Amsterdam Stock Exchange 阿姆斯特丹证券交易所
++FMkeHZ analysis 分析
gE%- Pf~ ancillary risk 附属风险
J NsK annual account 周年帐目；周年帐目报表；年度决算；年结
8S)k]$ wf% annual accounting date 年结日期
[jY_e`S annual allowance 每年免税额；年积金；年度津贴；年津
uODpIxN annual balance 年度余额
J
\ G8 g,@ annual disposable income 每年可动用收入
Y pp>7J/ annual estimates 周年预算
v/(< fI^ annual fee 年费
0/),ylCj annual general meeting 周年大会
Q"\*JV5 annual growth rate 年增率；每年增长率
d*!,McBn annual long-term supplement 长期个案每年补助金
`s.y!(`q annual pensionable emolument 可供计算退休金的年薪
W>h[aVTO annual report 年报
6r^(V T
Annual Report on the Consumer Price Index 《消费物价指数年报》
=b 6Q2s,i annual return 周年报表；周年申报表；每年报税表格
\.}* s] 6 Annual Return Rules 《周年报表规则》
; Cv x48 annual review of consumer prices 每年消费物价回顾
G<>`O;i annual roll-forward basis 逐年延展方式
fUE jl annual salary 年薪
<oO^ w&G annual statement 年度报表；年度决算表
P,*R@N 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
&"25a[x{B annuitant 年金受益人
tcmG>^YM annuity 年金
SB]|y -su annuity contract 年金合约
0;]tC\D1 annuity on human life 人寿年金
rs<UWk<q antecedent debt 先前的债项
z m_mLk$4H ante-dated cheque 倒填日期支票
`L0}^ |`9 anticipated expenditure 预期开支
sg2T)^*V anticipated net profit 预期纯利
v k<By R anticipated revenue 预期收入
BE:GB?XBH anti-inflation measure 反通货膨胀措施
O.!|;) HQ anti-inflationary stance 反通货膨胀立场
2#p6.4h= apparent deficit 表面赤字
<@JK;qm>S apparent financial solvency 表面偿债能力
RW%e% apparent partner 表面合伙人
tEZ@v(D application for personal assessment 个人入息课税申请书
|r6<DEg application of fund 资金应用
R5| c4v{B application to release as liquidator and to destruct the books of accounts and documents
eB5; wH 申请免除清盘人职务及毁灭帐簿与文件
k;q|pQ[ appointed actuary 委任精算师
Xul<,U~w6 appointed auditor 委任核数师；委任审计师
c"6<p5j! appointed trustee 委任的受托人
,7<5dIdZ appointer 委任人
ECQ>VeP apportioned pro rata 按比例分摊
<Ms,0YKx apportionment 分配；分摊
3~"G27, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
cgml^k\k^ apportionment formula 分摊方程式
c:4 i&|n apportionment of estate duty 遗产税的分摊
`WX @1 ]m appraisal 估价；评估
TLw.rEN!; appreciable growth 可观增长
>f74]J=V appreciable impact 显着影响
0o c5ahp appreciable increase 可观增长
yX<Sk q appreciation 增值；升值
? !cUAa>iH appreciation against other currencies 相对其他货币升值
f)/Yru. ; appreciation of the exchange value of Hong Kong dollar 港元汇值上升
j<e`8ex? appreciation tax 增值税
T =_Hd appropriation 拨款；拨用；拨付
yB,$ 4:C appropriation account 拨款帐目
4E<iIA\x Appropriation Bill 拨款法案
6 [w_ /X" appropriation-in-aid system 补助拨款办法
D O#4E<]5 approved assets 核准资产
I 6X_DPY approved basket stock 认可一篮子证券
c? >@P approved budget 核准预算
0L N"azhz approved charitable donation 认可慈善捐款
"Lw[ $ approved charitable institution 认可慈善机构
~X)Aw 3 }F approved currency 核准货币；认可货币
Z;-=x p approved estimates 核准预算
| *K AqTO0 approved estimates of expenditure 核准开支预算
IP9mv`[ approved overseas insurer 核准海外保险人
hvwKhQ}wX approved overseas trust company 核准海外信托公司
(TgLCT[@T approved pooled investment fund 核准汇集投资基金
tg.[.v Ks approved provident fund scheme 认可公积金计划
Fzt{^%\` approved provision 核准拨款
p0>W}+8fF approved redeemable share 核准可赎回股份
*FmY4w approved regional stock 认可地区性证券
v[A)r]"j"M approved retirement scheme 认可退休金计划
^FIpkhw approved subordinated loan 核准附属贷款
#2^eGhwnI arbitrage 套戥；套汇；套利
2mRm.e9? arbitrageur 套戥者；套汇者
]>B>.s arbitrary amount 临时款项
R %aed>zo arrangement 措施；安排；协定
M4~^tML>Ey arrears 欠款
.SAOE'Foo arrears of pay 欠付薪酬
Lzm9Kh; arrears of revenue 逾期未收税款；逾期未收的帐项
ER;?[ ! articles of association 组织章程；组织细则；组织章程细则
NI,i)OSEN Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
>;:235'(M ascertainment of profit 确定利润
7A<X!a "Asia Clear" “亚洲结算系统”
)7f;FWI Asia Commercial Bank Ltd. 亚洲商业银行有限公司
(_Ph {IN Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
!?#B*JGFS Asian Development Fund [ADF] 亚洲发展基金
CD]"Q1
t} Asian dollar bond 亚洲美元债券
)O;6S$z9Y Asian dollar market 亚洲美元市场
vtk0 j Asian dollar rate 亚洲美元利率
/m"O.17N Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
14Y_ oH9 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
{(Jbgsxm asked price 沽盘；喊价；索价；卖方报价
#Ie/| assessable income 应评税入息
aQzx^%B1 assessable loss 应评税亏损
BE>^;` K assessable profit 应评税利润
# 3UrGom assessable value 应评税值
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%{I b assessed value 经评估价值
"MM)AY*b assessment 评税；评定；估价；评税单
< A@}C+ assessment number 评税编号；估价编号
e98f+,E/ assessment of additional tax 补加税评税
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rvfS[@>v Assessor 评税主任
76epkiz;= asset price bubbles 资产价格泡沫
%k3A`ClW asset-backed securities 具资产保证的证券
5e1 ;m6 assets accretion 资产增值
a=@]Ov/ assets and liabilities 资产与负债
C%&A9(j G assets betterment statement 资产递增表；资产改进表
wGy`0c]v? assets lending 实物放款；有抵押贷款
K@U[x,Sx assets of the company passing on the death 死者去世时转移的公司资产
w>S;}[fM assets pledged as security for liabilities 用作负债抵押的资产
UZvF5Hoe+O assets portfolio 资产投资组合
vJI]ZnL{ assets price 资产价格
2 z E gAc assets quality 资产质素
%JoHc? assets realization 资产变现
5! -+5TJI assets refinancing arrangement 资产再集资安排
w eX%S&#? assets securitization 资产证券化
u]0{#wu;g assets situated outside Hong Kong 在香港以外地方的资产
]WF r5 assets stripping 削减资产；拆卖资产
Z #uxa assets value 资产值
(r*"}"ZG assignee 承让人
c6-~PKJL assignment 转让；转让书；转让契
9 n0 ?0mk assignment of interest 权益转让
? $$Xg3w_# assignment of letters patent and trade mark 专利证书及商标转让
9 4.|l assignment of property 物业转让；物业转让书
Y(mnGaV n assignment right 转让权
x_L5NsO: assignor 转让人
1egq:b h associate 有联系的人；有关连人士；相联者；合伙人；联系人
W?TvdeBx Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
9 t8NK{ associate member 附属会员
uSQlE= associated body corporate 相联法人团体
8SGqDaRt associated company 相联公司；联属公司
|!m8JV|x associated corporation 相联法团
kLE("I:7 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9u?[{h.`B 公认会计师公会〔英国〕
}vK8P r% Association of Futures Exchange Brokers 香港期货经纪协会
\gC h'3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
{H O, d{{ association of underwriters 承保人组织
&s^t~>G pr assumption of control 接管
\RT3#X+ assurance 担保；保险；转易；转易书
nQ +$ assurance of interest 权益的转易
v]h^0WU at 19XX price 按一九ＸＸ年价格计算
+khVi} at a discount 按赔价计算；按贴水价格计算；打折扣
.D3k(zZ at a premium 按溢价计算；按升水价格计算
9z#z9|hj)3 at call 通知付款；按通知
N++ ;}j at constant market price 按固定市价计算
E %%iVFPX at constant price 按固定价格计算
W*;r}!ro at cost 按成本计算
]621Z1 at current market price 按当时市价计算；按现时市价计算
M!R=&a=Z at current price 按当时价格计算；按现时价格计算
- y|*x-iZ at factor cost 按要素成本计算；按生产要素成本计算
1`Z:/]hl at money-of-the-day price 按付款当日价格计算
tqD=)0Uzs at or better 按指定或较佳价位〔买卖指令〕
ls({{34NF at par 按面值计算；平价
slnvrel at sight 见票即付
w !_6* at the close 按收市盘
;Up dkY
1 at the opening 按开市盘
u u $Jwn!S attestation 见证；见证条款
9 ;Qgby at-the-money option 平价期权
#J'V,_ wH attorney 受权人；受托代表人
;:
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kxCN0e#_ attributable profit 可归属利润
: @4+ } attributable share value 可归属股份价值
{F=`IE3)w Auckland Stock Exchange 奥克兰证券交易所
]bP1gV(b- auction 拍卖
JA09 o( auctioneer 拍卖商
:JXGgl<y audit 审计；核数
]P*H,&I`# Audit Commission 审计署
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$/'Xi9 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
qDS~|<Y5 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〕
<5!)5+G audit review 帐目审查
\_)[FC@ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
r XT6u audited account 审计帐目；经审计的帐目
K-b`KcX audited annual account 经审计的周年帐目
3~%M4( audited balance sheet 经审计的资产负债表
:sX4hZK =G auditor 核数师；核数主任；审计师
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|] auditor's certificate 核数师证明书；审计师证明书
q Tz5P auditor's report 核数师报告；审计师报告
SFjR SMi Aussie bond 澳元债券
f"-3'kqo austerity budget 紧缩预算
GJ\bZ"vDo Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
*+TO% {4 Australia All Ordinaries Index 澳洲所有普通股票指数
&3Ry0?RET Australian Dollar [AUD] 澳元
zeshM8= Australian Options Market 澳大利亚期权市场
5cj&D74o Australian Securities Commission 澳洲证券事务监察委员会
O/.8;.d;4Y Australian Society of Certified Practising Accountants 澳洲执业会计师公会
0nPg`@e . Australian Stock Exchange 澳大利亚证券交易所
Ca["tks Austrian Schilling [ATS] 奥地利先令
6!@p$ pm)a authentication 认证；鉴证
2WS Wfh authority to purchase 委托购买证；委购书
Tmk'rOg5 authorization 认可；核准；授权；授权书
9 ^CuSj authorization by direction 指示授权
5mX"0a_Q authorization by instruction 指令授权
T"DG$R,Aj authorization by warrant 令状授权
$\#wsI( authorization of unit trust 单位信托的认可
0.wNa~ _G| authorized agent 指定代理人
bE!z[ j] authorized capital 法定资本
b63 DD( authorized clerk 出市员
ky{@*fg. authorized dealer 认可交易商
*XI-
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Et'&}NjI authorized fund 认可基金
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[81/w] authorized fund house 获授权的基金公司；认可基金公司
[dy0aR$>d authorized institution 认可机构
G;e)K\[J authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
HggINMG authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
\0;EHB authorized insurer 获授权保险人；获认可承保人
&hE k m authorized investment 特准投资项目
JSoInR1E authorized person 获授权人
)_k U,RvZ authorized representative 获授权代表
m'KEN<)s authorized share capital 法定股本
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^I ;o0 automated quotation system 自动报价系统
a|ZJzuqo Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
v2ab84
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,Vy _%f automatic adjustment mechanism 自动调整机制
B$G9#G6pZ automatic adjustment system 自动调整系统
h^f?rWD:nz Automatic Clearing House 自动票据交换所
x| *m ok automatic exchange rates accumulation system 自动化汇率累集系统
* Na 8w'Q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
F!RP * automatic teller machine [ATM] 自动柜员机
&<F w autopay 自动转帐
Ny$N5/b!! available assets 可用资产
bwK1XlfD.s available fiscal reserve 现存财政储备
&r!jjT available profit 可用利润
] V,#>' Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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'UJ% j average 平均；平均数；海损
@ =? #nB& average basic salary 平均基本薪金
7WHq'R{@ average consumer expenditure 平均消费开支；一般消费开支
!]MGIh#u average cost 平均成本
&S[>*+}{+ average cost of land production 增辟土地平均成本
z
J V>; average daily turnover 平均每日成交额
G)gPL]C0 average daily wage rate 平均每日工资率
BSY7un+`: average expenditure pattern 平均开支模式
b~ ;M&Y average growth rate 平均增长率
+hIMfhF average net fixed assets 固定资产平均净值
hdpA& OteR average of relatives 相对价格平均数
CtH si8m average price 平均价格
2 U3WH.o average propensity to consume 平均消费倾向；一般消费倾向
IIAm"=* average propensity to save 平均储蓄倾向；一般储蓄倾向
Y+C6+I<3 average rate 平均率
([NS% average revenue 平均收入；平均收益
(/|f6_9 ! average stock 平均库存；平均存货
*X 2dS
{ average yearly rent 平均年租
BAy)P1 avoidance of double taxation 避免双重课税
>L^ 2Z* avoidance of tax 避税
