A:
kebk f,`p A share Ａ股；甲类股份
eL >wKu:r abatement of tax 减税；减扣免税额
p5jR;nOZ%l ABN AMRO Bank N.V. 荷兰银行
!E&l=* lM. above-the-line expenditure 线上项目支出；经常预算支出
F?$Vx)HI above-the-line receipt 线上项目收入；经常预算收入
vf zC2 ABSA Asia Limited 南非联合亚洲有限公司
j,Mb l"P absolute change 绝对数值变更
[[HCP8Wk absolute expenditure 实际开支
B{b?j*fHJ absolute guideline figure 绝对准则数字
fF(AvMsO absolute interest 绝对权益
O=t~.])) absolute order of discharge 绝对破产解除令
~5&B#Sm[ G absolute profit margin 绝对利润幅度
wo+`WnDh absolute value 实值；绝对值
z
. Z absolutely vested interest 绝对既得权益
Mq#m;v$E absorbed cost 已吸收成本；已分摊成本
43E)ltR=] absorption 吸收；分摊；合并
9Nps<+K absorption rate 吸收率；摊配率；分摊率
1.M<u)1GU ACB Finance Limited 亚洲商业财务有限公司
5kGQf acceptable form of reciprocity 合理的互惠条件
w[F})u]E acceptable rate 适当利率；适当汇率
(a0(ZOKH acceptance agreement 承兑协议
Mk~U/oq acceptance for honour 参加承兑
e]nP7TIU acceptor 承兑人；接受人；受票人
T ay226 acceptor for honour 参加承兑人
Auc&dp W accident insurance 意外保险
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V1ik[ Accident Insurance Association of Hong Kong 香港意外保险公会
De>e`./56 accident insurance scheme 意外保险计划
$@@ii+W}\ accident year basis 意外年度基准
9i U/[d accommodation 通融；贷款
'j*Q accommodation bill 通融票据；空头票据
qH0JZd k accommodation party 汇票代发人
3b\s;! account balance 帐户余额；帐户结余
;e*okY M account book 帐簿
c&1_lI,tH account collected in advance 预收款项
(V&8
WN account current book 往来帐簿
p j<aMh account of after-acquired property 事后取得的财产报告
Dt<MEpbur account of defaulter 拖欠帐目
$ K+| bb account payable 应付帐款
{ TI,|'>5[ account payee only [A/C payee only] 只可转帐；存入收款人帐户
` y 61Bz account receivable 应收帐款
)sW!s3>S > account receivable report 应收帐款报表
0ETT@ /)]z account statement 结单；帐单；会计财务报表
b1>]?. account title 帐户名称；会计科目
h<) ceD<, accountant's report 会计师报告
b l&9 O Accountant's Report Rules 会计师报告规则
.?rs5[th* accounting and auditing procedure 会计与审计程序；会计与核数程序
*~4<CP+"0 Accounting Arrangements 《会计安排》
5 (!F Q accounting basis 会计基础
r_ +!3 accounting by Official Receiver 破产管理署署长呈交的帐目
-xLK/QAL Accounting Circular 《会计通告》
o3\^9-jmp accounting class 会计类别
_-H,S)kI` accounting date 记帐日期；会计结算日期
= jh^mD&' accounting for money 款项核算
g"Hl 30o Accounting Officer 会计主任
]l h=ZC accounting period 会计报告期；会计期
rN7JJHV accounting policy 会计政策；会计方针
AxH`4=3< accounting practice 会计惯例
8dLmsk ^ accounting principle 会计准则
4,W,E4 7 accounting record 会计记录
@:B}QxC accounting report 会计报告
rNicg]:\x Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(pM& eow} Accounting Society of China 中国会计学会
yMM2us#*+q accounting statement 会计报表
9@lG{9id? accounting system 会计制度；会计系统
h+!R)q8M accounting transaction 会计事项；帐务交易
G9xO>Xp^Al accounting treatment 会计处理
hP{+`\&<f accounting year 会计年度
,4XOe,WQ accretion 增值；添加
S&y${f accrual 应计项目；应累算数目
^~TE$i< accrual basis 应计制；权责发生制
^V9|uHOJoq accrual basis accounting 应计制会计；权责发生制会计
v5e*R8/ accrue 应累算；应计
of7p~{3H accrued benefit 应累算利益
hT_Q_1, accrued charges 应计费用
7!(/7U6rP accrued cumulative preference share dividend 应累算的累积优先股股息
3?`TEw~' accrued expenses 应累算费用
pZ[|Q 2( accrued interest payable 应付利息；应计未付利息
N}[!QE accrued interest receivable 应收利息；应计未收利息
K?e16; accrued right 累算权益
R=48:XG3/K accruing profit 应累算的利润
5]CaWFSmT accumulated fiscal reserve 累积财政储备
_-#o[ >2[ accumulated profit 累积利润；滚存溢利
J4 j:nd accumulated reserve 累积储备
ek/zQM@% accumulation of surplus income 累积收益盈余
^jb;4nf acquired assets 既得资产
90Sras>F acquisition 收购；购置；取得
3}3b@: < acquisition cost 购置成本
UUbO\_&y acquisition expenses 购置费用
Y%y
acquisition of 100% interest 收购全部股权
^.g-}r8, acquisition of control 取得控制权
1^GRUbOU[ acquisition of fixed assets 购置固定资产
t5i58@{~ acquisition of shell “买壳”
%qE"A6j acquisition price 收购价
W?!rqo2SP act of God 天灾
GcA|J S=> acting partner 执事合伙人
iFcSz active market 买卖活跃的市场；交投畅旺的市场；旺市
2?:OsA} active partner 积极参与的合伙人
huyfo1( active trading 交投活跃
I1s= = actual circulation 实际流通
v$JW7CKA actual cost 实际成本
`D=d!!1eUi actual expenditure 实际开支；实际支出
{(asy}a9K actual income 实际入息；实际收入；实际收益
R47y/HG, actual market 现货市场
-bSM]86 actual price 现货价；实际价格
c3c3T`B actual profit 实际利润
^5?|Dj actual quotation 实盘；实际价位；实际报价
{ %P 2.: actual year basis 按实际年度计算
]mNsG0r6 actuals 实货
`(P71T actuarial investigation 精算调查
=(P $P actuarial principle 精算原则
8cMX =P actuarial report 精算师报告
ySDo(EI4 Actuarial Society of Hong Kong 香港精算学会
L\bc R actuarial valuation 精算师估值
9H:J&'Xi7 actuary 精算师
:f_oN3F p ad referendum agreement 暂定协议；有待覆核的协定
8r@GoG> ad valorem duty 从价税；按值征税
ZWjje6 ad valorem duty system 从价税制
9jx>&MnWs ad valorem fee 从价费
![vy{U.:` ad valorem tariff 从价关税
$nIE;id k additional allowance 额外免税额
)"{}L.gC6 additional amount for unexpired risk 未过期风险的额外款额
U,fPG/9 additional assessable profit 补加应评税利润
s[/d}S@ > additional assessment 补加评税
:M`~9MCRf additional commitment 额外承担
* } Z additional commitment vote 额外承担拨款
w~pe?j_F$ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
oOubqx additional dependent parent allowance 供养父母额外免税额
Z0'LD < additional provision 额外拨款
=,qY\@fq additional stamp duty 附加印花税
k,<7)- additional tax 补加税罚款；补加税款
ZJhI|wRwD Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
9PG{>W$M adjudged bankrupt 被裁定破产
gVJh@]8) adjudicated bankrupt 裁定破产人
"W XUz adjudication fee 裁定费；评定印花税额手续费；评估契据费
3i4m!g5Z? adjudication of bankruptcy 裁定破产；宣告破产
>f-RzQ k adjudication of insolvency 裁定无力偿还债务
ER[$T H& adjusted actual 经调整的实数；调整后的实数
z^4+U n adjusted current assets 经调整的流动资产；调整后的流动资产
5
I#-h<SG adjusted figure 经调整的数字；调整后的数额
gX n `! adjusted liabilities 经调整的负债；调整后的负债
d$E>bo-\ adjusted loss 经调整的亏损；调整后的亏损
0a@tPskV adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
z.2UZ%: adjusted profit 经调整的利润；调整后的利润
.A6pPRy e adjusted surplus 经调整的盈余额；调整后的盈余额
9a sA-'fZ adjusted value 经调整的价值；调整后的价值
(sH4 T> adjustment 调整；修订；理算〔保险〕
9U3 }_ adjustment centre 调剂中心
E(1G!uu< adjustment lag 调整过程的时间差距；调整时差
CQ Ei(ty adjustment mechanism 调整机制
10r!p: D adjustment of loss 亏损调整
**Akp V) adjustment process 调整过程；调整程序
y OXEP adjustment range 调整幅度
V,[[# a)y administered exchange rate 受管制汇率
i*&b@.7N Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
g_>E5z. administration expenses 行政费用
n ? =O@yq administration fee 手续费；行政费
cf"!U+x administration in bankruptcy 破产管理
,Tx38 administration order 遗产管理令
Y< N#{)Q administrator 管理人；遗产管理人
_Vt9ckaA administrator of the estate 遗产管理人
MAX?,- x admission of debt 债项承认书
KZ65# UVX admission of proof 接纳债权证明
/1.Z=@ 7 advance 放贷款项；垫付款项；预支款项；预付款项
q%]5/.J advance account 暂支帐目；预付款帐户
e~,+rM advance compensation 预付补偿金
V! TGFo} advance from shareholder 股东垫款
_pvt,pW advance pending reimbursement 预支以待日后付还
_o +OkvhU advanced economy 先进经济体系
8)Vl2z advancement 预付；预付财产
qAlX#] advances warrant 垫款令
3Y +;8l d advancing 贷出
-sDl [ adverse balance 逆差
gdyWuOxa| adverse exchange 逆汇
Zm6jF advertisement addressed to shareholders 在报章刊登的致股东通告
&H}Xk!q5b^ advice for collection 托收通知书
W&I:z-VH advice of drawing 提款通知书；汇票通知书
GGZ9DC\{ advice of payment 付款通知
.]<gm9l Advisory Committee [Securities and Futures Commission]
]1 h9:PF 谘询委员会〔证券及期货事务监察委员会〕
|A0U 3$S= Advisory Committee on Diversification 经济多元化谘询委员会
ajkpU.6E: affidavit 誓章；遗产申报誓章
XG YsTquSe affidavit of no receipt 述明无收款的誓章
m? 4HVv affiliate 联号；联营公司；附属公司
wsAb8U C_ affiliated company 附属公司；联号；联营公司
ku>Bxau4> affirmation [estate duty] 非宗教式宣誓〔遗产税〕
=t~] @?]1D affordability 负担能力
[IHG9Xg African Development Bank [AfDB] 非洲开发银行
>*+n `"6 after-acquired property 事后取得的财产
~Xr[d07bC after-hours dealing 市后交易
pMAFZfte!x after-tax profit 税后盈利；税后利润；税后溢利
>,)U4 6 agency agreement 代理协议
W+s3rS 2 agency expenses 代理机构的开支
o62GEl25 agency fee 代理费
{D,-
Whi Agency Law 《代理法》
C9FAX$$^(Y agent 代理人；承销人
<5h}\5#<j agent of company 公司代理人
&&"+\^3 agent's fee 代理人费；经纪费
Y10 aggregate 总计；总数；总体数字
+I:/8,&-x aggregate amount 总款额；总额
#a]\3X aggregate assets and liabilities 总体资产与负债
\t&8J+% aggregate at constant price 按固定价格计算的总体数字
}<'ki
; aggregate demand 总需求
tv]9 n8v aggregate gross position 总持仓量
=*6H!b zX aggregate limit 总限额
9Nz}'a;?> aggregate of salaries tax 合计薪俸税
4>B= k aggregate performance 总体表现；总体业绩
(Bpn9}F-V. aggregate supply 总体供应
DD>n -8M@> aggregate surplus 总盈余
<p`
F/p- aggregate total 整体总额
Dv^M/z2&[ aggregate value 总值；合计价值
k@>(sXs aggregated basis 合计基准
lx ~C{tl2 aggregated net chargeable income 合计应课税入息实额
ys7 Tq+ aggregation 合并计算；合计；总和
CSNz8
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XF@34b5( aggregation of property 财产的总和
DoICf1 agio 差价；贴水
]2@lyG#<< 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》
d5=& :cF Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
9El{>&Fs4 《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》
yU~w Zjw Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
PbV1FB_ 《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》
4O{,oN~7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
D7jbo[GgS 《香港政府和大韩民国政府关于相互促进和保护投资协定》
#B_H/9f( agreement for a settlement 授产协议
jPc,+? agreement for assignment 转让协议
Tg=P*HY6 agreement for sale 售卖协议；买卖协议
Tx'anP agreement for sale and purchase 买卖协议
4:s,e<Tc4v agreement for the payment of interest 支付利息协议
&C?4'e agreement for the repayment of money 还款协议
fP\*5|7%R agreement of reinsurance 再保险协议
VY=YI}E Agricultural Bank of China 中国农业银行
8@FgvWC air passenger departure tax 飞机乘客离境税
- Sn]` Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
]x'd0GH"] airport tax 机场税
;j<#VS-] alcohol duty 酒精税
q[. p(6: alienation 让与；让渡；转让
-f<}lhmQ alimony 生活费；赡养费
=C7<I All Ordinaries Index [AOI] 所有普通股指数
"837b/>/ all risks 全险；综合险
= ^%*: iT All Sales Record for Stock Market 《股票市场成交报告》
_.m|Ml,`{ Allied Capital Resources Limited 新联财务有限公司
~*tn|?% all-items index [Consumer Price Index] 总指数〔消费物价指数〕
!_iv~Q zv allocation letter 拨款信件
1T4#+kW& allocation of fund 分配款项；预留款项
vI"BNC*Q1 allocation of profit 利润分配；溢利分配
z6Nz)$!_i allocation warrant 拨款令
mWMtz]M} allotment 分配；配股
'W&ewZH_h allotment notice 股份配售通知；配股通知
CX] L ' allotment of shares 股份分配
>YcaFnY allowable 可获宽免；免税的
z)u\(W*\iA allowable business loss 可扣除的营业亏损
be(hY{y` allowable expenses 可扣税的支出
!R[~Z7b6 allowance 免税额；津贴；备抵；准备金
8/"C0I (G allowance for debts 债项的免税额
3/,}&SX allowance for depreciation by wear and tear 耗损折旧免税额
UhU"[^YO allowance for funeral expenses 殡殓费的免税额
\[A JWyP allowance for inflation 为通货膨胀而预留的款项；通胀准备金
g6OPYUPg allowance for repairs and outgoings 修葺及支出方面的免税额
4Q,|7@ allowance to debtor 给债务人的津贴
j=u)
z7J alteration of capital 资本更改
6|4ID" alternate trustee 候补受托人
dleCh+ny? amalgamation 合并
>H,E3Z ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
}LoMS<O-[ ambit of charges 征税范围；收费范围
`~N jBtQ amended valuation 经修订的估值
Q5Epq
sKyC American Commodities Exchange 美国商品交易所
jcRe), American Express Bank Limited 美国运通银行
R_ )PbFw American Stock Exchange 美国证券交易所
nx%eq ,Pq amortization 摊销
'oUTY * amount due from banks 存放银行同业的款项
AN)r(8 6L amount due from banks abroad 存放海外银行同业的款项
S Erh"~[ amount due from holding companies 控股公司欠款
` ^;J<l amount due from local banks 存放本港银行同业的款项
v]T?xo~@' amount due to banks 银行同业的存款
XI,= W amount due to banks abroad 海外银行同业的存款
vTC{ amount due to holding companies 控股公司存款
p!\ GJ a", amount due to local banks 本港银行同业的存款
J.]`l\ amount due to outport banks 外埠银行同业的存款
xWM?E1@ amount for note issue 发行纸币的款额
h\+8eeIl amount of bond 担保契据的款额
(&X/ n=UI amount of consideration 代价款额
wZ=@0al amount of contribution 供款数额
^oNcZK> amount of indebtedness 负债款额
9_ ~9?5PU amount of principal of the loan 贷款本金额
s +E4AG1r amount of rates chargeable 应征差饷数额
p( 9[*0.}; amount of share capital 股本额
({D>(xN amount of sums assured 承保款额
<;cch6Z amount of variation 变动幅度
LLbI}: amount of vote 拨款数额
{aUv>T"c amount payable 应付款额
"~Zdv}^xS amount receivable 应收款额
PfGiJ]:V-u Amsterdam Stock Exchange 阿姆斯特丹证券交易所
uO1^nK analysis 分析
6 o*'Q8h ancillary risk 附属风险
\tCK 7sB n annual account 周年帐目；周年帐目报表；年度决算；年结
5xU}} [|~- annual accounting date 年结日期
GB,ub*| annual allowance 每年免税额；年积金；年度津贴；年津
+> yspOEz annual balance 年度余额
$4og{ annual disposable income 每年可动用收入
9fO E . annual estimates 周年预算
jc@=
b:r= annual fee 年费
U!YoZ? annual general meeting 周年大会
<vu~EY0. annual growth rate 年增率；每年增长率
%4BQY>O)@ annual long-term supplement 长期个案每年补助金
R[TaP 7n annual pensionable emolument 可供计算退休金的年薪
D&] x Kx annual report 年报
4ywtE}mp Annual Report on the Consumer Price Index 《消费物价指数年报》
%=V"
}P[ annual return 周年报表；周年申报表；每年报税表格
fgHsg@33N Annual Return Rules 《周年报表规则》
=5:kV /p annual review of consumer prices 每年消费物价回顾
9NZq
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$_e{Zv[ annual salary 年薪
rA @|nL{ annual statement 年度报表；年度决算表
jR*iA3LDo 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
}r"E\~E annuitant 年金受益人
Ok}e|b[D annuity 年金
UQW v) annuity contract 年金合约
579 t^"ja~ annuity on human life 人寿年金
7nM <P4\ antecedent debt 先前的债项
MOHw{Vw( ante-dated cheque 倒填日期支票
i .7$~} anticipated expenditure 预期开支
[g{fz3
O6 anticipated net profit 预期纯利
% 3fpIzm anticipated revenue 预期收入
l
5f'R anti-inflation measure 反通货膨胀措施
.0|_J|{ anti-inflationary stance 反通货膨胀立场
E>"SC\#7 apparent deficit 表面赤字
d 5h x%M apparent financial solvency 表面偿债能力
~{6}SXp4U apparent partner 表面合伙人
XU}" h&> application for personal assessment 个人入息课税申请书
J,=^'K( application of fund 资金应用
9s*UJIL application to release as liquidator and to destruct the books of accounts and documents
paxZlA
o 申请免除清盘人职务及毁灭帐簿与文件
#EH\Q% appointed actuary 委任精算师
TI8E W appointed auditor 委任核数师；委任审计师
m^^#3*qa appointed trustee 委任的受托人
![Vrbe P appointer 委任人
)P.,h&h/ apportioned pro rata 按比例分摊
[c99m:*+ apportionment 分配；分摊
e JEcLK3u Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
rj<-sfs apportionment formula 分摊方程式
>waA\C} apportionment of estate duty 遗产税的分摊
*Ym+xu_5 appraisal 估价；评估
?1 X7jn`,+ appreciable growth 可观增长
>.REg[P appreciable impact 显着影响
uHTm appreciable increase 可观增长
gOaK7A appreciation 增值；升值
7re4mrC appreciation against other currencies 相对其他货币升值
8# Y_]Z?) appreciation of the exchange value of Hong Kong dollar 港元汇值上升
d~b @F&m f appreciation tax 增值税
m n\GLR. appropriation 拨款；拨用；拨付
Qb:.WMj[q+ appropriation account 拨款帐目
XK(aH~7xme Appropriation Bill 拨款法案
>rFM8P( appropriation-in-aid system 补助拨款办法
==bT0-M.~ approved assets 核准资产
4 @9cO)m approved basket stock 认可一篮子证券
Lf8{']3 approved budget 核准预算
&7c #i approved charitable donation 认可慈善捐款
14y>~~3C4 approved charitable institution 认可慈善机构
< -Ax)zE approved currency 核准货币；认可货币
@$wfE\ _L approved estimates 核准预算
TI7)yxa=` approved estimates of expenditure 核准开支预算
W'Qy4bl7C approved overseas insurer 核准海外保险人
w/7vXz< approved overseas trust company 核准海外信托公司
h:vI:V[/X approved pooled investment fund 核准汇集投资基金
hllb\Y)XL approved provident fund scheme 认可公积金计划
D,s[{RW+q approved provision 核准拨款
Btc[ approved redeemable share 核准可赎回股份
"VA bU s approved regional stock 认可地区性证券
_ ^^5 approved retirement scheme 认可退休金计划
6V1
Z(K approved subordinated loan 核准附属贷款
;i 3 C arbitrage 套戥；套汇；套利
1oG'm arbitrageur 套戥者；套汇者
*(VwD)* arbitrary amount 临时款项
oMN
Qv%U arrangement 措施；安排；协定
e#?rK=C?9 arrears 欠款
'EkjySZ]F{ arrears of pay 欠付薪酬
X|60W arrears of revenue 逾期未收税款；逾期未收的帐项
L!2Ef4,wAz articles of association 组织章程；组织细则；组织章程细则
\(1WLP$2U Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
cty ascertainment of profit 确定利润
"K*^%{ "Asia Clear" “亚洲结算系统”
c* )PS`]t Asia Commercial Bank Ltd. 亚洲商业银行有限公司
&Fch{%S> Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
=Flr05}m Asian Development Fund [ADF] 亚洲发展基金
m=]}Tn Asian dollar bond 亚洲美元债券
]T>YYz
Asian dollar market 亚洲美元市场
.O9Pn ,: Asian dollar rate 亚洲美元利率
JWQ.Efe Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
a +n?y)u Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
[g: KF bEY asked price 沽盘；喊价；索价；卖方报价
PMiG:b M assessable income 应评税入息
sAP YQ assessable loss 应评税亏损
e?dR'*- z assessable profit 应评税利润
6Kd,( DI assessable value 应评税值
{^K&9s z assessed profit 估定利润
mzTM&@ assessed value 经评估价值
1ka58_^ assessment 评税；评定；估价；评税单
et6@);F assessment number 评税编号；估价编号
it= ir9 assessment of additional tax 补加税评税
o31pF assessment of performance 业绩评估；实绩评价
diF2:80o Assessor 评税主任
5%R$7>`Z asset price bubbles 资产价格泡沫
*&W1|Qkg_ asset-backed securities 具资产保证的证券
BctU`. assets accretion 资产增值
zMAlZ[DN assets and liabilities 资产与负债
|JC n=v@ assets betterment statement 资产递增表；资产改进表
P/ dT;YhL assets lending 实物放款；有抵押贷款
"J3n_3+ assets of the company passing on the death 死者去世时转移的公司资产
"ODs.m oq assets pledged as security for liabilities 用作负债抵押的资产
&4Y@-;REt assets portfolio 资产投资组合
{s[ ,CUL0 assets price 资产价格
h/#s\>)T assets quality 资产质素
X(K5>L > assets realization 资产变现
)<%I Y&\ assets refinancing arrangement 资产再集资安排
b_oUG _B3] assets securitization 资产证券化
~g;lVj,N' assets situated outside Hong Kong 在香港以外地方的资产
0S>U_#- assets stripping 削减资产；拆卖资产
ZRoOdo94 assets value 资产值
AW`+lE'? assignee 承让人
1;[ZkRbzL assignment 转让；转让书；转让契
4m/L5W:K assignment of interest 权益转让
J<7nOB}OD assignment of letters patent and trade mark 专利证书及商标转让
xXZ { assignment of property 物业转让；物业转让书
/w(t=Y assignment right 转让权
%|By ?i assignor 转让人
) Ft>X9$ associate 有联系的人；有关连人士；相联者；合伙人；联系人
4B@L<Rl{\ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
},t n associate member 附属会员
C)0JcM associated body corporate 相联法人团体
U~{sJwB associated company 相联公司；联属公司
y Ide] associated corporation 相联法团
wqf ^n-Ze Association of Chartered Certified Accountants [ACCA] [United Kingdom]
sVT\e*4m} 公认会计师公会〔英国〕
Kj*:G!r0.: Association of Futures Exchange Brokers 香港期货经纪协会
%%k`+nK~ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
k&\ 6SK/ association of underwriters 承保人组织
lnRbvulH assumption of control 接管
MIWI0bnf assurance 担保；保险；转易；转易书
cvQ MZ,p assurance of interest 权益的转易
>t}0o$\?E at 19XX price 按一九ＸＸ年价格计算
q|ww fPez7 at a discount 按赔价计算；按贴水价格计算；打折扣
KdkZ-. at a premium 按溢价计算；按升水价格计算
5y|/}D> at call 通知付款；按通知
a`uHkRX
)U at constant market price 按固定市价计算
{t<U :*n2 at constant price 按固定价格计算
`$ N AK at cost 按成本计算
L\H, cimN at current market price 按当时市价计算；按现时市价计算
+;wu_CQu at current price 按当时价格计算；按现时价格计算
<Q? X'. at factor cost 按要素成本计算；按生产要素成本计算
<YBA
7 i at money-of-the-day price 按付款当日价格计算
>2?O-WXe at or better 按指定或较佳价位〔买卖指令〕
Dz>v;%$S- at par 按面值计算；平价
[1 gWc`# at sight 见票即付
S, TK;g at the close 按收市盘
.jC-&(R
+ at the opening 按开市盘
^ G(GjW8 attestation 见证；见证条款
H0\5a|X- at-the-money option 平价期权
YDr/Cw> J attorney 受权人；受托代表人
gsp|?) ]x attornment 新拥有人承认书
! <xe Ao%8 attributable profit 可归属利润
6tg0=_c attributable share value 可归属股份价值
3xGk@ 3 33 Auckland Stock Exchange 奥克兰证券交易所
`?R~iLIAq auction 拍卖
.ahYj n auctioneer 拍卖商
U.HeIJ# audit 审计；核数
! FVXNl Audit Commission 审计署
+gQoYlso Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
mOvwdRKn 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
+c^[[ K" audit review 帐目审查
F2$ Z4%x# Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
bC@9
*/i audited account 审计帐目；经审计的帐目
L0O },O audited annual account 经审计的周年帐目
7 -hSso.' audited balance sheet 经审计的资产负债表
S+EC!;@Xg auditor 核数师；核数主任；审计师
-h<Rby auditor's certificate 核数师证明书；审计师证明书
S MdQ,n1] auditor's report 核数师报告；审计师报告
am K.H" Aussie bond 澳元债券
Fn~?Y N austerity budget 紧缩预算
_A %8oY S Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
>O:j.(*! Australia All Ordinaries Index 澳洲所有普通股票指数
HO(9 )sK Australian Dollar [AUD] 澳元
P}+-))J Australian Options Market 澳大利亚期权市场
m# ]VdO'f Australian Securities Commission 澳洲证券事务监察委员会
`:XrpD Australian Society of Certified Practising Accountants 澳洲执业会计师公会
sA u ;i Australian Stock Exchange 澳大利亚证券交易所
Vg)] F+E Austrian Schilling [ATS] 奥地利先令
ovn)lIs authentication 认证；鉴证
^gpswhp
5 authority to purchase 委托购买证；委购书
*MFsq}\ $ authorization 认可；核准；授权；授权书
T 6g(,xPcL authorization by direction 指示授权
O67.DEu^ authorization by instruction 指令授权
vUXas*s4 authorization by warrant 令状授权
45;{tS.z,B authorization of unit trust 单位信托的认可
CYZx /r< authorized agent 指定代理人
{-( B authorized capital 法定资本
"3"9sIZ( authorized clerk 出市员
l`s_ #3 authorized dealer 认可交易商
k]=Yi; authorized financial institution 认可财务机构
$6a55~h|( authorized fund 认可基金
=sk]/64h`` authorized fund house 获授权的基金公司；认可基金公司
}. x&}FqXE authorized institution 认可机构
hi I`ot authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
?-P]m&nh| authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
nZbfc;da authorized insurer 获授权保险人；获认可承保人
m%- authorized investment 特准投资项目
6+9inWTT( authorized person 获授权人
4Y[u qn [ authorized representative 获授权代表
]$'w8<D>t, authorized share capital 法定股本
1} {bHj automated quotation system 自动报价系统
^y,% Tv> Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
i-' rS/R 自动交易系统〔香港期货交易所有限公司〕
A3C#w J automatic adjustment mechanism 自动调整机制
n
4:Yc@, automatic adjustment system 自动调整系统
Wv]NFHe# Automatic Clearing House 自动票据交换所
#
4AyA$t automatic exchange rates accumulation system 自动化汇率累集系统
P d@y+| Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
x>^r%<WbX automatic teller machine [ATM] 自动柜员机
BK>uJv-qU autopay 自动转帐
9WaKs d f available assets 可用资产
6^pddGIG available fiscal reserve 现存财政储备
{"dU?/d available profit 可用利润
).0h4oHSj Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
!Qu)JR average 平均；平均数；海损
);*A$C9RA average basic salary 平均基本薪金
gOpGwpYZ, average consumer expenditure 平均消费开支；一般消费开支
mJaWzR average cost 平均成本
Ldnw 1xy average cost of land production 增辟土地平均成本
< 6=kwV6 average daily turnover 平均每日成交额
\lVxlc0{? average daily wage rate 平均每日工资率
`k} average expenditure pattern 平均开支模式
`Trpv$ average growth rate 平均增长率
^w eU\ average net fixed assets 固定资产平均净值
$2=-Q/lM average of relatives 相对价格平均数
Zb)j2Xgl average price 平均价格
f)p c$~B average propensity to consume 平均消费倾向；一般消费倾向
Farc d!} average propensity to save 平均储蓄倾向；一般储蓄倾向
5Uc!;Gd ?b average rate 平均率
2 w2JFdm average revenue 平均收入；平均收益
N'nI
^= average stock 平均库存；平均存货
je6H}eWTC6 average yearly rent 平均年租
IT a8*Myj avoidance of double taxation 避免双重课税
x?0ZzB), avoidance of tax 避税
