A:
"v8p<JfB` A share Ａ股；甲类股份
\MP~}t}c abatement of tax 减税；减扣免税额
>h\y1IrAaG ABN AMRO Bank N.V. 荷兰银行
yLnQ9BXB& above-the-line expenditure 线上项目支出；经常预算支出
UM oj9/- above-the-line receipt 线上项目收入；经常预算收入
K-0=#6?y4 ABSA Asia Limited 南非联合亚洲有限公司
oD) ]4| absolute change 绝对数值变更
$w0TEO! absolute expenditure 实际开支
'Gy`e-y B absolute guideline figure 绝对准则数字
DrK]U}3fh" absolute interest 绝对权益
V}jGxt0 absolute order of discharge 绝对破产解除令
w% %q/![uy absolute profit margin 绝对利润幅度
EoAr}fI absolute value 实值；绝对值
Er;/ zxg9p absolutely vested interest 绝对既得权益
_~<sb,W absorbed cost 已吸收成本；已分摊成本
|P
>"a` absorption 吸收；分摊；合并
#e' >9T absorption rate 吸收率；摊配率；分摊率
K: ,V>DL ACB Finance Limited 亚洲商业财务有限公司
%?ElC acceptable form of reciprocity 合理的互惠条件
;4nY{) bD acceptable rate 适当利率；适当汇率
]auvtm- [ acceptance agreement 承兑协议
`i.BB jx` acceptance for honour 参加承兑
>q e Db0 acceptor 承兑人；接受人；受票人
\ruQx)5M acceptor for honour 参加承兑人
? doI6N0T accident insurance 意外保险
9&lem z Accident Insurance Association of Hong Kong 香港意外保险公会
1}(2 2Q; accident insurance scheme 意外保险计划
7(Fas (j3 accident year basis 意外年度基准
O^L]2BVC accommodation 通融；贷款
Ku(YTX tK accommodation bill 通融票据；空头票据
L@N %S Sf accommodation party 汇票代发人
%*R, ceu I account balance 帐户余额；帐户结余
}]x \ `}o account book 帐簿
YYWD\Y`8 account collected in advance 预收款项
@{Rb]d?&F? account current book 往来帐簿
IW~R{ ]6 account of after-acquired property 事后取得的财产报告
=:H-9 account of defaulter 拖欠帐目
`Fd
\dn account payable 应付帐款
dY 8 H2; account payee only [A/C payee only] 只可转帐；存入收款人帐户
^^a6 (b account receivable 应收帐款
Hjm> I'9 account receivable report 应收帐款报表
~y<0Cc 3Vs account statement 结单；帐单；会计财务报表
\<7Bx[/D4 account title 帐户名称；会计科目
'RjEdLrI accountant's report 会计师报告
I dK*IA4 Accountant's Report Rules 会计师报告规则
Z"`w>c. accounting and auditing procedure 会计与审计程序；会计与核数程序
jPWONz(# Accounting Arrangements 《会计安排》
Z/Rp?Jz\j/ accounting basis 会计基础
C QkY6 accounting by Official Receiver 破产管理署署长呈交的帐目
Ac: `xk< Accounting Circular 《会计通告》
<V ? 2;Gy accounting class 会计类别
z !K2UTX accounting date 记帐日期；会计结算日期
6. @.k accounting for money 款项核算
fn}E1w Accounting Officer 会计主任
mskG2mA accounting period 会计报告期；会计期
)N.3Q1g- accounting policy 会计政策；会计方针
;hT3N UCA accounting practice 会计惯例
2F4<3k! & accounting principle 会计准则
JwG(WLb: accounting record 会计记录
% 1 ?t)Bg accounting report 会计报告
,6^ <Vg Accounting Services Branch [Treasury] 会计事务部〔库务署〕
j.=:S; Accounting Society of China 中国会计学会
%\JGDM*m accounting statement 会计报表
H:.~!
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OyO<A3 accounting transaction 会计事项；帐务交易
v=k+ MvX accounting treatment 会计处理
$kUB%\` accounting year 会计年度
lR?y
tIY accretion 增值；添加
9qap#A accrual 应计项目；应累算数目
|8 ` }8vo) accrual basis 应计制；权责发生制
od
`;XVG accrual basis accounting 应计制会计；权责发生制会计
V( ELrjB0 accrue 应累算；应计
nCYz ];". accrued benefit 应累算利益
e$9a9twl accrued charges 应计费用
|4 +'YgO accrued cumulative preference share dividend 应累算的累积优先股股息
P zJ (Q accrued expenses 应累算费用
[N,+mX accrued interest payable 应付利息；应计未付利息
^G! cv accrued interest receivable 应收利息；应计未收利息
:<g0Ho?e accrued right 累算权益
^Mq/Cf _T accruing profit 应累算的利润
h8/tKyr8( accumulated fiscal reserve 累积财政储备
3@~a)E }T accumulated profit 累积利润；滚存溢利
@`[e1KQ accumulated reserve 累积储备
^Gk)a X accumulation of surplus income 累积收益盈余
kFjv'[Y1N acquired assets 既得资产
,!Wo6{' acquisition 收购；购置；取得
. $\-{) acquisition cost 购置成本
S)hDsf.I acquisition expenses 购置费用
-r *|N.5c acquisition of 100% interest 收购全部股权
d9 [j4q_ acquisition of control 取得控制权
d/
Lz" acquisition of fixed assets 购置固定资产
L2@:?WW[ acquisition of shell “买壳”
-nGcm"'6F acquisition price 收购价
vHvz-3 act of God 天灾
0MRWx%CR acting partner 执事合伙人
zY/Oh9`=v active market 买卖活跃的市场；交投畅旺的市场；旺市
M6wH$!zRa active partner 积极参与的合伙人
WN]k+0# active trading 交投活跃
+.Vh<:? actual circulation 实际流通
$ ~5H-wJ actual cost 实际成本
>_j(uw?u actual expenditure 实际开支；实际支出
0er| QC actual income 实际入息；实际收入；实际收益
k[ *9b:~ actual market 现货市场
w10~IP actual price 现货价；实际价格
QPm[4Fd{G actual profit 实际利润
QtfL'su: actual quotation 实盘；实际价位；实际报价
dEYw_qJ2 actual year basis 按实际年度计算
4 }C
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i6yA>#^ actuarial investigation 精算调查
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a{n1hk actuarial principle 精算原则
=mL p g4 actuarial report 精算师报告
kk5&lak2V Actuarial Society of Hong Kong 香港精算学会
xY?p(>( actuarial valuation 精算师估值
_N;@jq\q actuary 精算师
oI#TjF ad referendum agreement 暂定协议；有待覆核的协定
T^!Q(`* ad valorem duty 从价税；按值征税
6W_: w ad valorem duty system 从价税制
r )~?5d ad valorem fee 从价费
OGcdv{ ,P ad valorem tariff 从价关税
L{~ ]lUo additional allowance 额外免税额
?5't1219 additional amount for unexpired risk 未过期风险的额外款额
TeuZVy8a additional assessable profit 补加应评税利润
cEf"m ?w additional assessment 补加评税
}t#|+T2f additional commitment 额外承担
X.{xH D&_ additional commitment vote 额外承担拨款
Q=!
lbW additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
`IlhLv additional dependent parent allowance 供养父母额外免税额
d7BpmM additional provision 额外拨款
Xc+YoA0Ez additional stamp duty 附加印花税
G\tN(%.f additional tax 补加税罚款；补加税款
l`~$cK! Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
: F3UJ[V adjudged bankrupt 被裁定破产
Tp@Yn adjudicated bankrupt 裁定破产人
L [PqEN\i adjudication fee 裁定费；评定印花税额手续费；评估契据费
y~*B%KnEQy adjudication of bankruptcy 裁定破产；宣告破产
j&dCP@G adjudication of insolvency 裁定无力偿还债务
G[e,7jev adjusted actual 经调整的实数；调整后的实数
@[joM*U adjusted current assets 经调整的流动资产；调整后的流动资产
7kD?xHpe adjusted figure 经调整的数字；调整后的数额
UxMy8} w!y adjusted liabilities 经调整的负债；调整后的负债
8\E=p+C adjusted loss 经调整的亏损；调整后的亏损
:$VGqvO12W 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
xuHP4$<h3 adjusted profit 经调整的利润；调整后的利润
~*1Z1aZ adjusted surplus 经调整的盈余额；调整后的盈余额
DNj<:Pdd) adjusted value 经调整的价值；调整后的价值
t ,TlW^- adjustment 调整；修订；理算〔保险〕
7h(
adjustment centre 调剂中心
K8KN<Q s] adjustment lag 调整过程的时间差距；调整时差
_!|$ i adjustment mechanism 调整机制
1c/<2 xO~ adjustment of loss 亏损调整
)/f#~$ws adjustment process 调整过程；调整程序
&:C[
n q adjustment range 调整幅度
Uf_mwEE administered exchange rate 受管制汇率
m.6uLaD"!} Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
D]d! lMK/ administration expenses 行政费用
c>c3qjWY/ administration fee 手续费；行政费
wqm{f~nj= administration in bankruptcy 破产管理
[
s/j?/9 administration order 遗产管理令
Te!eM{_$T administrator 管理人；遗产管理人
)w} 'kih administrator of the estate 遗产管理人
; [lLFI admission of debt 债项承认书
.rg "(I admission of proof 接纳债权证明
Gyy4)dP advance 放贷款项；垫付款项；预支款项；预付款项
902A,*qq advance account 暂支帐目；预付款帐户
ve a$G~[%6 advance compensation 预付补偿金
=|O]X|y-lZ advance from shareholder 股东垫款
rY &lx} advance pending reimbursement 预支以待日后付还
_ZWU~38PM advanced economy 先进经济体系
8DD1wK\U~ advancement 预付；预付财产
$h8?7:z;um advances warrant 垫款令
,:
z]15fX advancing 贷出
V[^A V"V adverse balance 逆差
<Qbqxw adverse exchange 逆汇
# mM9^LJ advertisement addressed to shareholders 在报章刊登的致股东通告
~yngH0S$[b advice for collection 托收通知书
(.z0.0W advice of drawing 提款通知书；汇票通知书
(0_ ]=r=q advice of payment 付款通知
p i ; fu Advisory Committee [Securities and Futures Commission]
&H ,UWtU+ 谘询委员会〔证券及期货事务监察委员会〕
$Y$s*h_-/< Advisory Committee on Diversification 经济多元化谘询委员会
iN Lt4F[i affidavit 誓章；遗产申报誓章
$+{ o* affidavit of no receipt 述明无收款的誓章
BD .l 5 ~: affiliate 联号；联营公司；附属公司
~y 2joStx affiliated company 附属公司；联号；联营公司
.ezko\nU affirmation [estate duty] 非宗教式宣誓〔遗产税〕
;$*tn"- ?~ affordability 负担能力
Q[!?SSX% African Development Bank [AfDB] 非洲开发银行
E^w0X,0XlE after-acquired property 事后取得的财产
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?+0s=Z after-hours dealing 市后交易
e=tM =i" after-tax profit 税后盈利；税后利润；税后溢利
d n%'bt agency agreement 代理协议
8SiWAOQAL agency expenses 代理机构的开支
/K,@{__JP agency fee 代理费
't \s XN+1 Agency Law 《代理法》
kDiR2K& agent 代理人；承销人
rJp9ut'FEz agent of company 公司代理人
*xeJ4h agent's fee 代理人费；经纪费
|c$*Fa"A aggregate 总计；总数；总体数字
z`J-J*R>d aggregate amount 总款额；总额
tnX W7ej ^ aggregate assets and liabilities 总体资产与负债
pXNH aggregate at constant price 按固定价格计算的总体数字
\u /=?b aggregate demand 总需求
+miL naO~L aggregate gross position 总持仓量
s,la Jf aggregate limit 总限额
>G0ihhVt aggregate of salaries tax 合计薪俸税
MzW!iG aggregate performance 总体表现；总体业绩
nwDW<J{f|U aggregate supply 总体供应
P l|*+g aggregate surplus 总盈余
hz 2f7g aggregate total 整体总额
Hc0V4NHCaL aggregate value 总值；合计价值
Yk 7^?W aggregated basis 合计基准
*:chN' < aggregated net chargeable income 合计应课税入息实额
7,{!a56zX aggregation 合并计算；合计；总和
nzB! 0U aggregation of incomes of husband and wife 夫妇入息合并计算
1 x0)mt3 aggregation of property 财产的总和
MLm k=&d agio 差价；贴水
"W}+~Sn Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
~c=*Y=)LG Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
rsK
b9G 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
w (,x{Bg\ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
4 Gh% PUV# 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
f*[Uq0? Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2$ \#BG 《香港政府和大韩民国政府关于相互促进和保护投资协定》
7ws[Rp8 agreement for a settlement 授产协议
c l'qw## agreement for assignment 转让协议
"L)?dlb6T agreement for sale 售卖协议；买卖协议
M[Jy?b) agreement for sale and purchase 买卖协议
]"vpCL agreement for the payment of interest 支付利息协议
`b5pa `\4 agreement for the repayment of money 还款协议
*_uGzGB&G agreement of reinsurance 再保险协议
<*4r6UFR Agricultural Bank of China 中国农业银行
8r jiW# air passenger departure tax 飞机乘客离境税
'p,54<e Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
U$IB_a2 airport tax 机场税
9\R+g 5 alcohol duty 酒精税
{,o 0 N\( alienation 让与；让渡；转让
_ Av_jw`m alimony 生活费；赡养费
~,84E [VV All Ordinaries Index [AOI] 所有普通股指数
*2I@_b6& all risks 全险；综合险
]*AQT 7PH All Sales Record for Stock Market 《股票市场成交报告》
@(e/Y/ Allied Capital Resources Limited 新联财务有限公司
)!D,;,aQ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
hzy#%FaB allocation letter 拨款信件
,-Yl%R.W= allocation of fund 分配款项；预留款项
AhSN'gWpbF allocation of profit 利润分配；溢利分配
h\ OMWJ~ allocation warrant 拨款令
Ivc/g, allotment 分配；配股
~$ "P\iJ allotment notice 股份配售通知；配股通知
-IG@v0_w allotment of shares 股份分配
>VvA &p71b allowable 可获宽免；免税的
m3 Rss~l allowable business loss 可扣除的营业亏损
&B ^LaRg allowable expenses 可扣税的支出
X~g~U|B@ allowance 免税额；津贴；备抵；准备金
8Nf%<nUv allowance for debts 债项的免税额
[`|g j allowance for depreciation by wear and tear 耗损折旧免税额
HY7#z2L allowance for funeral expenses 殡殓费的免税额
*Ag,/Cm] allowance for inflation 为通货膨胀而预留的款项；通胀准备金
e[L%M:e9U allowance for repairs and outgoings 修葺及支出方面的免税额
4Y }{?]>pu allowance to debtor 给债务人的津贴
Wr\A ->+ alteration of capital 资本更改
f5&K=4khn alternate trustee 候补受托人
Qetyu hS~ amalgamation 合并
:0j_I\L ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
GUqBnRA8j ambit of charges 征税范围；收费范围
5' [b:YC amended valuation 经修订的估值
h2m@Q={ American Commodities Exchange 美国商品交易所
j
q1 |`: American Express Bank Limited 美国运通银行
3g5
n>8- American Stock Exchange 美国证券交易所
3 etW4 amortization 摊销
a}/ A]mu amount due from banks 存放银行同业的款项
di]TS9&9 amount due from banks abroad 存放海外银行同业的款项
mvt%3zCB! amount due from holding companies 控股公司欠款
~k'SP(6#C amount due from local banks 存放本港银行同业的款项
J`d;I#R%c amount due to banks 银行同业的存款
z[0 B"f amount due to banks abroad 海外银行同业的存款
C7 T}:V](q amount due to holding companies 控股公司存款
Ql K]2r9 amount due to local banks 本港银行同业的存款
@j=Q$k.GF amount due to outport banks 外埠银行同业的存款
vAjvW&'g amount for note issue 发行纸币的款额
k^*S3#" amount of bond 担保契据的款额
ZA6)@Mn amount of consideration 代价款额
*'h J5{ U amount of contribution 供款数额
C0 %yGLh & amount of indebtedness 负债款额
' yR)z\) amount of principal of the loan 贷款本金额
p5\B0G<m amount of rates chargeable 应征差饷数额
%oHK=],|1 amount of share capital 股本额
I7e.p m amount of sums assured 承保款额
8t
> n L amount of variation 变动幅度
/V$U%0 amount of vote 拨款数额
fKOC-% w amount payable 应付款额
;HoBLxb P
amount receivable 应收款额
VQwF9Iq]` Amsterdam Stock Exchange 阿姆斯特丹证券交易所
k}FmdaPI' analysis 分析
~"nF$D B ancillary risk 附属风险
u+5MrS [ annual account 周年帐目；周年帐目报表；年度决算；年结
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annual accounting date 年结日期
b .|k j annual allowance 每年免税额；年积金；年度津贴；年津
0Tq=nYZA annual balance 年度余额
9vI<\
Xa annual disposable income 每年可动用收入
jcL %_of annual estimates 周年预算
D,P{ ,/ annual fee 年费
X_aC$_b annual general meeting 周年大会
yr/G1?k%ML annual growth rate 年增率；每年增长率
v,^W& W. annual long-term supplement 长期个案每年补助金
f O ,5
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1U6 z2i+y annual report 年报
M)1Y7?r] Annual Report on the Consumer Price Index 《消费物价指数年报》
h'ik19 annual return 周年报表；周年申报表；每年报税表格
TP{2q51yM Annual Return Rules 《周年报表规则》
V;29ieE! annual review of consumer prices 每年消费物价回顾
T: I34E[ annual roll-forward basis 逐年延展方式
fs\A(]`$ annual salary 年薪
E.eUd4XG annual statement 年度报表；年度决算表
@L?Kc GD 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
d J>~ annuitant 年金受益人
B-UsMO annuity 年金
@|([b r|O annuity contract 年金合约
YJu~iQ`i annuity on human life 人寿年金
a(uZ}yS$ antecedent debt 先前的债项
y4)iL?!J~ ante-dated cheque 倒填日期支票
5y8VA4L/o anticipated expenditure 预期开支
`3yK< - anticipated net profit 预期纯利
dVe,;?+A anticipated revenue 预期收入
%y_{?|+ anti-inflation measure 反通货膨胀措施
=}zSj64 anti-inflationary stance 反通货膨胀立场
|p.|zH apparent deficit 表面赤字
@2g
<d apparent financial solvency 表面偿债能力
%X|u({(zb apparent partner 表面合伙人
@ Fkhida application for personal assessment 个人入息课税申请书
! |\l* application of fund 资金应用
Xz` 0n U application to release as liquidator and to destruct the books of accounts and documents
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\:l~{ 申请免除清盘人职务及毁灭帐簿与文件
l "-Z#[ appointed actuary 委任精算师
V]NCFG appointed auditor 委任核数师；委任审计师
! k 1 Ge+ appointed trustee 委任的受托人
JED\"(d( appointer 委任人
LU/;` In apportioned pro rata 按比例分摊
5]xSK'6W apportionment 分配；分摊
R.!.7dO Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
"+E\os72| apportionment formula 分摊方程式
_\na9T~g apportionment of estate duty 遗产税的分摊
]I_*+^?tI appraisal 估价；评估
BP}@E$ appreciable growth 可观增长
S5V:H Rj{? appreciable impact 显着影响
dci<Rz`h appreciable increase 可观增长
LcZ|A;it appreciation 增值；升值
%&S9 ~E
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NSM7n=
*nh appreciation of the exchange value of Hong Kong dollar 港元汇值上升
DD2K>1A1 appreciation tax 增值税
.5uqc.i"f appropriation 拨款；拨用；拨付
6$[7hlE appropriation account 拨款帐目
`Qjs {H Appropriation Bill 拨款法案
IVY)pS"pR" appropriation-in-aid system 补助拨款办法
\W]gy_=D{ approved assets 核准资产
AmC?qoEWQ7 approved basket stock 认可一篮子证券
C]p@7"l approved budget 核准预算
bf|ePGW? approved charitable donation 认可慈善捐款
;tSA Q approved charitable institution 认可慈善机构
K`2 (Q approved currency 核准货币；认可货币
tv26eK
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]IE Z?+F, approved estimates of expenditure 核准开支预算
m7DKC, approved overseas insurer 核准海外保险人
^GyZycch approved overseas trust company 核准海外信托公司
e[16
7uU approved pooled investment fund 核准汇集投资基金
&gPP# D6A approved provident fund scheme 认可公积金计划
S*$?~4{R approved provision 核准拨款
*~>p;* approved redeemable share 核准可赎回股份
}opw_h+/F approved regional stock 认可地区性证券
7f4O~4.[i approved retirement scheme 认可退休金计划
lLDZ#'&An approved subordinated loan 核准附属贷款
Fn7OmxfD arbitrage 套戥；套汇；套利
MXa^ g" arbitrageur 套戥者；套汇者
a6-.|tt#t arbitrary amount 临时款项
Z`u$#<ukX arrangement 措施；安排；协定
"i\#L`TkzX arrears 欠款
eIfQ
TV arrears of pay 欠付薪酬
x-e6[_F arrears of revenue 逾期未收税款；逾期未收的帐项
|?s sHW articles of association 组织章程；组织细则；组织章程细则
fP V n; Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
!Av9 ?Q: ascertainment of profit 确定利润
oFf9KHorW "Asia Clear" “亚洲结算系统”
6tndC
o; ` Asia Commercial Bank Ltd. 亚洲商业银行有限公司
#,u|*O: Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
RQb}t, Asian Development Fund [ADF] 亚洲发展基金
r`.N? Asian dollar bond 亚洲美元债券
O U"%,&J Asian dollar market 亚洲美元市场
|PlNVd2 Asian dollar rate 亚洲美元利率
VOLj#H Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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_cFT asked price 沽盘；喊价；索价；卖方报价
Z sTtSM\Ac assessable income 应评税入息
hg(<>_~ assessable loss 应评税亏损
}}{n|l+R5 assessable profit 应评税利润
GD{L$#i! assessable value 应评税值
=i&,I{3 assessed profit 估定利润
#F.jf2h@ assessed value 经评估价值
CMaph assessment 评税；评定；估价；评税单
C=/B\G/.9 assessment number 评税编号；估价编号
RHg- Cg` assessment of additional tax 补加税评税
:t{~Mi=T assessment of performance 业绩评估；实绩评价
k=hWYe$iAz Assessor 评税主任
DzQBWY]
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+t+<?M B asset-backed securities 具资产保证的证券
\ph.c* c assets accretion 资产增值
4
"HX1qP assets and liabilities 资产与负债
Ut Qey ;w assets betterment statement 资产递增表；资产改进表
%, kP_[!>Q assets lending 实物放款；有抵押贷款
^taN?5 assets of the company passing on the death 死者去世时转移的公司资产
^AS \a4`/ assets pledged as security for liabilities 用作负债抵押的资产
|)29"_Kk5 assets portfolio 资产投资组合
H<Oo./8+ assets price 资产价格
.h7s.p? assets quality 资产质素
$/++afi m assets realization 资产变现
t'v t'[~,U assets refinancing arrangement 资产再集资安排
'7-Yo
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,v Jt!}} assets situated outside Hong Kong 在香港以外地方的资产
aa`(2%(: assets stripping 削减资产；拆卖资产
4hL%J=0: assets value 资产值
@1JwjtNk assignee 承让人
LH8jT assignment 转让；转让书；转让契
`hi=y BO assignment of interest 权益转让
:$MOdL[ir assignment of letters patent and trade mark 专利证书及商标转让
5&&4- assignment of property 物业转让；物业转让书
f"QiVJq assignment right 转让权
#) aL D0p assignor 转让人
Ey&H?OFiP associate 有联系的人；有关连人士；相联者；合伙人；联系人
QF#w $%7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
{AL EK associate member 附属会员
T{k
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Ke\\B o, associated company 相联公司；联属公司
tnRf!A;m associated corporation 相联法团
mL{P4a 1xf Association of Chartered Certified Accountants [ACCA] [United Kingdom]
jwDlz.sW! 公认会计师公会〔英国〕
_FY&XL= Association of Futures Exchange Brokers 香港期货经纪协会
W$rWg>4> Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
E.oJ [; association of underwriters 承保人组织
H}^ ' assumption of control 接管
~s!Q0G^G assurance 担保；保险；转易；转易书
8M,*w 6P assurance of interest 权益的转易
zX>W 8P at 19XX price 按一九ＸＸ年价格计算
H_DCdUgC' at a discount 按赔价计算；按贴水价格计算；打折扣
+$dJA at a premium 按溢价计算；按升水价格计算
Zd*$^P, | at call 通知付款；按通知
?"6Zf LRi at constant market price 按固定市价计算
uJ !&T at constant price 按固定价格计算
-@W9+Zf5 at cost 按成本计算
Ot t6y at current market price 按当时市价计算；按现时市价计算
8\n3
i" at current price 按当时价格计算；按现时价格计算
`g)}jo`W at factor cost 按要素成本计算；按生产要素成本计算
Mt[yY|Ec| at money-of-the-day price 按付款当日价格计算
c/;;zc at or better 按指定或较佳价位〔买卖指令〕
f%Q{}fC{* at par 按面值计算；平价
D yo v}y at sight 见票即付
< $~lFV at the close 按收市盘
y+k_&ss at the opening 按开市盘
b\k]Jx attestation 见证；见证条款
ALF0d|>=uj at-the-money option 平价期权
|Wh3a# attorney 受权人；受托代表人
|3*9+4]a attornment 新拥有人承认书
SK<R k attributable profit 可归属利润
m|a9T#B( attributable share value 可归属股份价值
Hq3|>OqC2Q Auckland Stock Exchange 奥克兰证券交易所
F^i3e31*t auction 拍卖
+#}GmUwPG$ auctioneer 拍卖商
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tv70d' audit 审计；核数
^|Ap_!t$; Audit Commission 审计署
h [Tw aR Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
0Y.z 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
NVyB EAoh audit review 帐目审查
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{ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
,UNb#=it audited account 审计帐目；经审计的帐目
D31X {dJ audited annual account 经审计的周年帐目
xEb>6+-F@ audited balance sheet 经审计的资产负债表
|LHJRP-Z auditor 核数师；核数主任；审计师
ZlT }cA/n auditor's certificate 核数师证明书；审计师证明书
o2 /:e auditor's report 核数师报告；审计师报告
X\ }l" ] Aussie bond 澳元债券
iS W2I~PD austerity budget 紧缩预算
F' bwXb** Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
twT/uBQ4a Australia All Ordinaries Index 澳洲所有普通股票指数
<_E KCk Australian Dollar [AUD] 澳元
Ox3 =1 M0 Australian Options Market 澳大利亚期权市场
<Xf6?nyZ( Australian Securities Commission 澳洲证券事务监察委员会
e~r/!B5X Australian Society of Certified Practising Accountants 澳洲执业会计师公会
xL}i9ozZ Australian Stock Exchange 澳大利亚证券交易所
cc@W
6W Austrian Schilling [ATS] 奥地利先令
LUOjaX authentication 认证；鉴证
<r%K i`u(p authority to purchase 委托购买证；委购书
( }-*irSsj authorization 认可；核准；授权；授权书
VtBC~?2U)B authorization by direction 指示授权
%I1@{>OxG authorization by instruction 指令授权
b!<_ JOL2. authorization by warrant 令状授权
c[ dSO(= authorization of unit trust 单位信托的认可
Y
},E3< authorized agent 指定代理人
8-Abg :) authorized capital 法定资本
L2}\Ah"[ authorized clerk 出市员
8 Rx@ _ authorized dealer 认可交易商
C @(@n!o:! authorized financial institution 认可财务机构
uP~,] ci7 authorized fund 认可基金
6'qkD< authorized fund house 获授权的基金公司；认可基金公司
q_M N authorized institution 认可机构
qmS9*me
{ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[xS7 ae authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
lqDCK&g$E# authorized insurer 获授权保险人；获认可承保人
rRTKF0+ authorized investment 特准投资项目
+! 1_M t6 authorized person 获授权人
&@~K8*tmK authorized representative 获授权代表
"LBMpgpU authorized share capital 法定股本
v{u3[c
automated quotation system 自动报价系统
Q*DT" W/0 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
c_/BS n 自动交易系统〔香港期货交易所有限公司〕
Y teIp'T automatic adjustment mechanism 自动调整机制
ddn
IKkOp automatic adjustment system 自动调整系统
!:{Qbv &T Automatic Clearing House 自动票据交换所
x :SjdT automatic exchange rates accumulation system 自动化汇率累集系统
'L /)9.29 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
_c5@)I~ automatic teller machine [ATM] 自动柜员机
'+Dsmoy autopay 自动转帐
corm'AJ/ available assets 可用资产
m&)/>'W available fiscal reserve 现存财政储备
$LP(\T([ available profit 可用利润
TWP@\ BQ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
}m:paB"3 average 平均；平均数；海损
u>XXKlW: average basic salary 平均基本薪金
,NO[Piok average consumer expenditure 平均消费开支；一般消费开支
[(X~C*VdxM average cost 平均成本
mnt&!X4< average cost of land production 增辟土地平均成本
.k#Pr T1C average daily turnover 平均每日成交额
?QP>rm average daily wage rate 平均每日工资率
2&hv6Y1 average expenditure pattern 平均开支模式
SKG
U)Rn; average growth rate 平均增长率
n:AZ(f average net fixed assets 固定资产平均净值
SSe;&Jk2d average of relatives 相对价格平均数
u`ir(JIj] average price 平均价格
.Xlo-gHk average propensity to consume 平均消费倾向；一般消费倾向
rwWOhD)RU average propensity to save 平均储蓄倾向；一般储蓄倾向
{_7hX`p average rate 平均率
*|&Y ,H? average revenue 平均收入；平均收益
ys=2!P-[# average stock 平均库存；平均存货
mnTF40l average yearly rent 平均年租
G^'We6< avoidance of double taxation 避免双重课税
xQR/Xp!h avoidance of tax 避税
