A:
unKi)v1 A share Ａ股；甲类股份
zuwlVn abatement of tax 减税；减扣免税额
F|Pf-. r`t ABN AMRO Bank N.V. 荷兰银行
)%I2#Q"Nt- above-the-line expenditure 线上项目支出；经常预算支出
[LbUlNq^B@ above-the-line receipt 线上项目收入；经常预算收入
|wZcVc t~ ABSA Asia Limited 南非联合亚洲有限公司
Z_Qs^e$ absolute change 绝对数值变更
FWNWOU absolute expenditure 实际开支
07`hQn)Gc absolute guideline figure 绝对准则数字
8>%:MS" absolute interest 绝对权益
$hXhq*5|c absolute order of discharge 绝对破产解除令
W1fEUVj absolute profit margin 绝对利润幅度
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2s( absolute value 实值；绝对值
rOHU)2 absolutely vested interest 绝对既得权益
7 .`Fe g. absorbed cost 已吸收成本；已分摊成本
kr[p4X4 absorption 吸收；分摊；合并
ux :czZqy absorption rate 吸收率；摊配率；分摊率
tNj-~ r ACB Finance Limited 亚洲商业财务有限公司
mII7p Lb Q acceptable form of reciprocity 合理的互惠条件
..'k+0u^ acceptable rate 适当利率；适当汇率
d 0vn/k2I acceptance agreement 承兑协议
~PAF2 acceptance for honour 参加承兑
$dIu${lu acceptor 承兑人；接受人；受票人
'B>fRN acceptor for honour 参加承兑人
AwN7/M~' accident insurance 意外保险
I&%{%* y Accident Insurance Association of Hong Kong 香港意外保险公会
ji9 (!G accident insurance scheme 意外保险计划
"^Y)& <J& accident year basis 意外年度基准
{}RE;5n\[' accommodation 通融；贷款
}86&?
0j. accommodation bill 通融票据；空头票据
GG<{n$h accommodation party 汇票代发人
g<(3wL," account balance 帐户余额；帐户结余
LhO%^`vu account book 帐簿
z><u YO$ account collected in advance 预收款项
5n{J}0C account current book 往来帐簿
3D|Y4OM account of after-acquired property 事后取得的财产报告
B WRAz*V account of defaulter 拖欠帐目
IYAvO% ~ account payable 应付帐款
lV924mh account payee only [A/C payee only] 只可转帐；存入收款人帐户
1$mxMXNsJ account receivable 应收帐款
'Km
~3t account receivable report 应收帐款报表
2^RWGCEv account statement 结单；帐单；会计财务报表
;r'y/ Y'? account title 帐户名称；会计科目
E0?R,+>&4 accountant's report 会计师报告
B /q/6Pp Accountant's Report Rules 会计师报告规则
IdTa tE|^ accounting and auditing procedure 会计与审计程序；会计与核数程序
])Rs.Y{Q5 Accounting Arrangements 《会计安排》
VAPR I\uM; accounting basis 会计基础
`Tw DR6& accounting by Official Receiver 破产管理署署长呈交的帐目
qM}Uk3N0
Accounting Circular 《会计通告》
;r<(n3" F accounting class 会计类别
b/;!yO F accounting date 记帐日期；会计结算日期
+c'b=n9j accounting for money 款项核算
uzG{jc ^ Accounting Officer 会计主任
KT'Ebb] accounting period 会计报告期；会计期
K= lm9K accounting policy 会计政策；会计方针
CWKN0HB accounting practice 会计惯例
Zfwhg4G~ accounting principle 会计准则
vf BIQfH accounting record 会计记录
T .#cd1b accounting report 会计报告
*XN|ZGl/ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
[ =/Yo1:v Accounting Society of China 中国会计学会
/L |$*
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_%M+!Ltz accounting system 会计制度；会计系统
p=13tQS< accounting transaction 会计事项；帐务交易
^<u9I5 ? accounting treatment 会计处理
X~+AaI :~K accounting year 会计年度
xwvg @ accretion 增值；添加
)\K ;Ncp[ accrual 应计项目；应累算数目
Tx) !qpZ accrual basis 应计制；权责发生制
QEtf-xNn^ accrual basis accounting 应计制会计；权责发生制会计
5~ 8FZ-x accrue 应累算；应计
<=O/_Iu( accrued benefit 应累算利益
+ftOJFkI accrued charges 应计费用
Hg[g{A_G[ accrued cumulative preference share dividend 应累算的累积优先股股息
-!_\ 4 accrued expenses 应累算费用
MC\rx=cR\ accrued interest payable 应付利息；应计未付利息
m 0jm$> :Z accrued interest receivable 应收利息；应计未收利息
F"I{_yleq' accrued right 累算权益
s0D ,n1x accruing profit 应累算的利润
9c p j O accumulated fiscal reserve 累积财政储备
R k'5L accumulated profit 累积利润；滚存溢利
VT@,RlB0 accumulated reserve 累积储备
4DLp +6zP accumulation of surplus income 累积收益盈余
ui>0?O*G acquired assets 既得资产
Dqxtc|vo acquisition 收购；购置；取得
Gz09#nFZk acquisition cost 购置成本
C6<*'5 T acquisition expenses 购置费用
hKx*V"7/#\ acquisition of 100% interest 收购全部股权
_.}1 Y,Q acquisition of control 取得控制权
%5 [,U )X" acquisition of fixed assets 购置固定资产
=@ SJy W acquisition of shell “买壳”
8)KA {gN} acquisition price 收购价
$RAS pM act of God 天灾
Nj5V" c acting partner 执事合伙人
X6h@K</c^: active market 买卖活跃的市场；交投畅旺的市场；旺市
+O]jklS4H active partner 积极参与的合伙人
WRdBL5 active trading 交投活跃
322)r$!" actual circulation 实际流通
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actual cost 实际成本
1& 7~.S;km actual expenditure 实际开支；实际支出
E8gbm&x* actual income 实际入息；实际收入；实际收益
uDe%M actual market 现货市场
0 oC5W?>8s actual price 现货价；实际价格
H0dHW;U<1 actual profit 实际利润
LA +BH_t& actual quotation 实盘；实际价位；实际报价
7A,QA5G ]C actual year basis 按实际年度计算
n8K FP actuals 实货
U-]Rm}X\M actuarial investigation 精算调查
=P}BAJ actuarial principle 精算原则
n PAl8 actuarial report 精算师报告
!k5I#w : Actuarial Society of Hong Kong 香港精算学会
pwIu;:O!? actuarial valuation 精算师估值
UgqfO( actuary 精算师
0 aWy!d ad referendum agreement 暂定协议；有待覆核的协定
3)Zd T{ MY ad valorem duty 从价税；按值征税
1K&_t ad valorem duty system 从价税制
dGc<{sQzB ad valorem fee 从价费
nuvRjd^N ad valorem tariff 从价关税
}piDg(D additional allowance 额外免税额
^Fop/\E additional amount for unexpired risk 未过期风险的额外款额
?^X
e^1( additional assessable profit 补加应评税利润
^i;y2c additional assessment 补加评税
*m>XtBw. additional commitment 额外承担
C<G `wXlP| additional commitment vote 额外承担拨款
M= ]]kJ:I additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
XT "- additional dependent parent allowance 供养父母额外免税额
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mYp Q additional provision 额外拨款
G=VbEL^H additional stamp duty 附加印花税
=c P7 "\ additional tax 补加税罚款；补加税款
U??T> Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
=!R+0 adjudged bankrupt 被裁定破产
FS+v YqwK adjudicated bankrupt 裁定破产人
",O}{z adjudication fee 裁定费；评定印花税额手续费；评估契据费
P&g.%8b~84 adjudication of bankruptcy 裁定破产；宣告破产
n1E^8[~ ' adjudication of insolvency 裁定无力偿还债务
bdxmJ9a:R adjusted actual 经调整的实数；调整后的实数
7,v}Ap]Pa adjusted current assets 经调整的流动资产；调整后的流动资产
bP+b~!3 adjusted figure 经调整的数字；调整后的数额
)ZHo7X adjusted liabilities 经调整的负债；调整后的负债
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adjusted loss 经调整的亏损；调整后的亏损
/c4@QbB 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
o6b\
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XX9u%BZ~ adjusted surplus 经调整的盈余额；调整后的盈余额
o$XJS z|6 adjusted value 经调整的价值；调整后的价值
}#bX{?f adjustment 调整；修订；理算〔保险〕
H) 5V \ adjustment centre 调剂中心
jI%g! adjustment lag 调整过程的时间差距；调整时差
Q($.s=&l; adjustment mechanism 调整机制
2 D vKW%; adjustment of loss 亏损调整
'#*5jn]CqB adjustment process 调整过程；调整程序
wI{ ED adjustment range 调整幅度
KD(}- zUs administered exchange rate 受管制汇率
<\6< -x(H5 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
.29y3}[PO administration expenses 行政费用
=Z~ nzyaN administration fee 手续费；行政费
=7l'3z8 administration in bankruptcy 破产管理
_Pe,84 Ro administration order 遗产管理令
bMjE@ S& administrator 管理人；遗产管理人
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administrator of the estate 遗产管理人
z>& |:VGG admission of debt 债项承认书
]A.tauSW admission of proof 接纳债权证明
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N$soaUs advance 放贷款项；垫付款项；预支款项；预付款项
j~#nJI5] advance account 暂支帐目；预付款帐户
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advance compensation 预付补偿金
%=G*{mK advance from shareholder 股东垫款
15)y]N={^ advance pending reimbursement 预支以待日后付还
OtsW>L@ O( advanced economy 先进经济体系
"'9[c"Iz advancement 预付；预付财产
==^9_a^ advances warrant 垫款令
[m+):q^ advancing 贷出
QKAt%"1& adverse balance 逆差
? 3'O adverse exchange 逆汇
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n[= 2w advertisement addressed to shareholders 在报章刊登的致股东通告
; 5.S" advice for collection 托收通知书
HuRq0/" advice of drawing 提款通知书；汇票通知书
QVq+'; c G advice of payment 付款通知
/ t $J<bU Advisory Committee [Securities and Futures Commission]
}z|@X KA# 谘询委员会〔证券及期货事务监察委员会〕
49Y_ze6L} Advisory Committee on Diversification 经济多元化谘询委员会
[(d))(M$| affidavit 誓章；遗产申报誓章
PSR21; affidavit of no receipt 述明无收款的誓章
i^I
U)\ affiliate 联号；联营公司；附属公司
(imaL,M-D affiliated company 附属公司；联号；联营公司
Ug~ ]! L affirmation [estate duty] 非宗教式宣誓〔遗产税〕
m,1Hlp affordability 负担能力
AzlZe\V?)~ African Development Bank [AfDB] 非洲开发银行
g UAx8=h after-acquired property 事后取得的财产
%.nZ@';. after-hours dealing 市后交易
KhFw%Z0s< after-tax profit 税后盈利；税后利润；税后溢利
mAZfo5 3 agency agreement 代理协议
P- 2 5]- agency expenses 代理机构的开支
y$h.k"x` agency fee 代理费
#|ILeby Agency Law 《代理法》
.kT}E 5 agent 代理人；承销人
n 72+X agent of company 公司代理人
x./ l2 7}6 agent's fee 代理人费；经纪费
J =j6rD aggregate 总计；总数；总体数字
!$1'q~sO aggregate amount 总款额；总额
6!Z >^'6 aggregate assets and liabilities 总体资产与负债
KN \*|) aggregate at constant price 按固定价格计算的总体数字
#J_+
SL[ aggregate demand 总需求
!\(j[d# aggregate gross position 总持仓量
%7vjYvo> aggregate limit 总限额
f?[0I\V[$ aggregate of salaries tax 合计薪俸税
J6s@}@R1 aggregate performance 总体表现；总体业绩
'ai3f aggregate supply 总体供应
wx]r { aggregate surplus 总盈余
o)}M$}4 aggregate total 整体总额
s ~ Xa=_+D aggregate value 总值；合计价值
,!i!q[YkL9 aggregated basis 合计基准
R{R'byre aggregated net chargeable income 合计应课税入息实额
piPx8jT`F aggregation 合并计算；合计；总和
}s>.Fh aggregation of incomes of husband and wife 夫妇入息合并计算
hP $v,"$ aggregation of property 财产的总和
MjrI 0@R agio 差价；贴水
Pr_$%x9D 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》
$?FA7=_ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
|tVWmm^m 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
c1>:|D7w Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
J4VyP["m 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
6upCL:A~r Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
vk>E Fm8l 《香港政府和大韩民国政府关于相互促进和保护投资协定》
=j&qat agreement for a settlement 授产协议
D$&L CW#x agreement for assignment 转让协议
/j B 0 agreement for sale 售卖协议；买卖协议
iFBH ;O_~ agreement for sale and purchase 买卖协议
_O w]kP=' agreement for the payment of interest 支付利息协议
( t%+Z"j agreement for the repayment of money 还款协议
" %[a Wb agreement of reinsurance 再保险协议
YZllfw$9 Agricultural Bank of China 中国农业银行
Ku3/xcu:My air passenger departure tax 飞机乘客离境税
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W% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
jph"94 airport tax 机场税
G0^,@jF?b alcohol duty 酒精税
nbf w7u alienation 让与；让渡；转让
2"IsNbWV alimony 生活费；赡养费
~V`F5B All Ordinaries Index [AOI] 所有普通股指数
E2 %{?o all risks 全险；综合险
N |nZf5{ All Sales Record for Stock Market 《股票市场成交报告》
+ [C><uP Allied Capital Resources Limited 新联财务有限公司
%<? U`o@* all-items index [Consumer Price Index] 总指数〔消费物价指数〕
.R! /?eN allocation letter 拨款信件
hY5tBL allocation of fund 分配款项；预留款项
,2 *x4Gycb allocation of profit 利润分配；溢利分配
QgB%\mO= allocation warrant 拨款令
@Y| % allotment 分配；配股
</@3}rfUPg allotment notice 股份配售通知；配股通知
S1& Df%Ra allotment of shares 股份分配
Du7DMo= l allowable 可获宽免；免税的
o+F]80CH allowable business loss 可扣除的营业亏损
)&$p?kF allowable expenses 可扣税的支出
1.6Y=Mh=i[ allowance 免税额；津贴；备抵；准备金
Ph Ep3 o&" allowance for debts 债项的免税额
<>I4wqqb allowance for depreciation by wear and tear 耗损折旧免税额
PYPDK*Ie allowance for funeral expenses 殡殓费的免税额
UL <*z!y allowance for inflation 为通货膨胀而预留的款项；通胀准备金
oD?c]}3 allowance for repairs and outgoings 修葺及支出方面的免税额
}bM=)eUfX allowance to debtor 给债务人的津贴
zmdu\:_X9 alteration of capital 资本更改
cE SSSH!m alternate trustee 候补受托人
_a[)hu8q. amalgamation 合并
oe,37xa4 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
2Ysl|xRo ambit of charges 征税范围；收费范围
ZBcT@hxm amended valuation 经修订的估值
yD\[`!sWk American Commodities Exchange 美国商品交易所
tIJ?ca X5= American Express Bank Limited 美国运通银行
2 ,bLEhu American Stock Exchange 美国证券交易所
o%1dbbh amortization 摊销
q(iM=IeiN amount due from banks 存放银行同业的款项
=xX)2h amount due from banks abroad 存放海外银行同业的款项
,LpG E >s amount due from holding companies 控股公司欠款
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X&{6xu amount due from local banks 存放本港银行同业的款项
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0^wJs amount due to banks 银行同业的存款
Z<M?_<3 amount due to banks abroad 海外银行同业的存款
jJU9~5i? amount due to holding companies 控股公司存款
l$mfsm|{: amount due to local banks 本港银行同业的存款
SIr^\ii OB amount due to outport banks 外埠银行同业的存款
B33H,e) amount for note issue 发行纸币的款额
= Ti[Q5SZ amount of bond 担保契据的款额
@5Zg![G amount of consideration 代价款额
cq-UVk"Gl amount of contribution 供款数额
ujH ^ ML amount of indebtedness 负债款额
,R8:Y*@ P amount of principal of the loan 贷款本金额
10`]&v]T amount of rates chargeable 应征差饷数额
2S#|[w q( amount of share capital 股本额
$u-yw1FT amount of sums assured 承保款额
F `cuV amount of variation 变动幅度
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.Fek5 amount of vote 拨款数额
b,MzHx=im amount payable 应付款额
),53(=/hl amount receivable 应收款额
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s Amsterdam Stock Exchange 阿姆斯特丹证券交易所
i *9 Bu; analysis 分析
i{. %4tA4 ancillary risk 附属风险
Qe,aIh annual account 周年帐目；周年帐目报表；年度决算；年结
6'YsSde". annual accounting date 年结日期
NKJ+DD:' annual allowance 每年免税额；年积金；年度津贴；年津
fAHf}j annual balance 年度余额
{T2=bK~ annual disposable income 每年可动用收入
hantGw | annual estimates 周年预算
0Xx&Z8E annual fee 年费
KM o]J1o annual general meeting 周年大会
kH9P(`;Vq annual growth rate 年增率；每年增长率
.*_uXQ annual long-term supplement 长期个案每年补助金
B!X ;T9^d annual pensionable emolument 可供计算退休金的年薪
p.5 0BcDg annual report 年报
2 zQ62t} Annual Report on the Consumer Price Index 《消费物价指数年报》
V \4zK$] annual return 周年报表；周年申报表；每年报税表格
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;&: Annual Return Rules 《周年报表规则》
pjVF^gv,* annual review of consumer prices 每年消费物价回顾
gdKn!; ,w# annual roll-forward basis 逐年延展方式
[Kc"L+H\ annual salary 年薪
&]xOjv/? annual statement 年度报表；年度决算表
U`w `Cr 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^vseVx annuitant 年金受益人
Yj-JB annuity 年金
5:W 5@e{ annuity contract 年金合约
`N.^+Mvx- annuity on human life 人寿年金
I C?b qC+ antecedent debt 先前的债项
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ante-dated cheque 倒填日期支票
|2'u@<(Z/ anticipated expenditure 预期开支
dd&n>A3O= anticipated net profit 预期纯利
DE659=Tq anticipated revenue 预期收入
34e > R?J anti-inflation measure 反通货膨胀措施
E!_mXjlPc anti-inflationary stance 反通货膨胀立场
+T|M U apparent deficit 表面赤字
>3\($<YDZM apparent financial solvency 表面偿债能力
vC1D}=Fp apparent partner 表面合伙人
pY T^Ug application for personal assessment 个人入息课税申请书
C 7e application of fund 资金应用
|:jka application to release as liquidator and to destruct the books of accounts and documents
Rx\.x? & 申请免除清盘人职务及毁灭帐簿与文件
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3o#& appointed actuary 委任精算师
Dx1 w I appointed auditor 委任核数师；委任审计师
F
)|0U~ appointed trustee 委任的受托人
P_{jZ}y( appointer 委任人
npD`9ff apportioned pro rata 按比例分摊
&R7N^*He apportionment 分配；分摊
\ f6@B:?y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
t< % S_J\ apportionment formula 分摊方程式
q5D_bm7,3 apportionment of estate duty 遗产税的分摊
`mt. =d appraisal 估价；评估
_pZaVx
appreciable growth 可观增长
F ]L$xU appreciable impact 显着影响
L
UitY appreciable increase 可观增长
9P ZY](/ appreciation 增值；升值
&Ub0o2+y appreciation against other currencies 相对其他货币升值
Nd] w I|> appreciation of the exchange value of Hong Kong dollar 港元汇值上升
}/cMG /% appreciation tax 增值税
~l SdWUk> appropriation 拨款；拨用；拨付
uOU?-WtPz appropriation account 拨款帐目
WhY8#B'? Appropriation Bill 拨款法案
xP+HdA2 X appropriation-in-aid system 补助拨款办法
|1z?#@BH approved assets 核准资产
iJH;OV;P approved basket stock 认可一篮子证券
. PH z
approved budget 核准预算
%%-hax.x0X approved charitable donation 认可慈善捐款
h0v4!`PQ- approved charitable institution 认可慈善机构
XC NM approved currency 核准货币；认可货币
]z{f)`;I approved estimates 核准预算
AR}q<k6E approved estimates of expenditure 核准开支预算
/-_ <RQ approved overseas insurer 核准海外保险人
D6wg^ 'Q: approved overseas trust company 核准海外信托公司
{TV6eV approved pooled investment fund 核准汇集投资基金
s2'] "wM approved provident fund scheme 认可公积金计划
&t0toEj approved provision 核准拨款
} eL*gy approved redeemable share 核准可赎回股份
_ U%fD|t approved regional stock 认可地区性证券
:j=/>d],% approved retirement scheme 认可退休金计划
/`)>W : approved subordinated loan 核准附属贷款
'i5 V6yB arbitrage 套戥；套汇；套利
#4Z] /D2G arbitrageur 套戥者；套汇者
kCoTz"Z- arbitrary amount 临时款项
N4z(2. arrangement 措施；安排；协定
h4\j=Np arrears 欠款
luYa+E0 arrears of pay 欠付薪酬
f-M 9OI arrears of revenue 逾期未收税款；逾期未收的帐项
D. _* p articles of association 组织章程；组织细则；组织章程细则
iCK p"(kf Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
>AsrPU[ ascertainment of profit 确定利润
5*h e "Asia Clear" “亚洲结算系统”
ecjjCt2S Asia Commercial Bank Ltd. 亚洲商业银行有限公司
9N ?BWv } Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
DQ a0S7I Asian Development Fund [ADF] 亚洲发展基金
8T2iqqG/1 Asian dollar bond 亚洲美元债券
kS@6 '5U Asian dollar market 亚洲美元市场
_r6aLm2n Asian dollar rate 亚洲美元利率
68pB*(i Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
"N|gU;~W Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
?cF-w!>o8 asked price 沽盘；喊价；索价；卖方报价
|x[zzx#
>- assessable income 应评税入息
5m e|dvk assessable loss 应评税亏损
4jyDM68i assessable profit 应评税利润
Le*s Luxk< assessable value 应评税值
:Jz@` s1n assessed profit 估定利润
~SWR|[ assessed value 经评估价值
^I4 /{,Ev assessment 评税；评定；估价；评税单
%I&[ : assessment number 评税编号；估价编号
;g
M$%!& assessment of additional tax 补加税评税
sdWu6?B_ assessment of performance 业绩评估；实绩评价
:mpR}.^hv Assessor 评税主任
[nBdq"K asset price bubbles 资产价格泡沫
!x, ;& asset-backed securities 具资产保证的证券
v;r!rZX assets accretion 资产增值
{ 4(E
@ assets and liabilities 资产与负债
,2I8,MOg assets betterment statement 资产递增表；资产改进表
_Coh11 assets lending 实物放款；有抵押贷款
T<\!7 RnLc assets of the company passing on the death 死者去世时转移的公司资产
G31??L:< assets pledged as security for liabilities 用作负债抵押的资产
_ zh>q4M assets portfolio 资产投资组合
.%iJin" assets price 资产价格
~qk 5Mk4$ assets quality 资产质素
~gjREl,+D# assets realization 资产变现
H /kSFf{ assets refinancing arrangement 资产再集资安排
+Je(]b @ assets securitization 资产证券化
&;D(VdSr9 assets situated outside Hong Kong 在香港以外地方的资产
@ n- [bN assets stripping 削减资产；拆卖资产
W)0y+H\%
r assets value 资产值
kDrqV{_ assignee 承让人
v@8 =u4 assignment 转让；转让书；转让契
n<. T6 assignment of interest 权益转让
quvdm68 assignment of letters patent and trade mark 专利证书及商标转让
h kh b8zS assignment of property 物业转让；物业转让书
JMnk~8O assignment right 转让权
%Q0J$eC assignor 转让人
Bx>)i8P7i0 associate 有联系的人；有关连人士；相联者；合伙人；联系人
"HuV' Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
!E0zj9 [ R associate member 附属会员
R-8/BTls7 associated body corporate 相联法人团体
le*1L8n$' associated company 相联公司；联属公司
NvZ )zE associated corporation 相联法团
axRzn:f Association of Chartered Certified Accountants [ACCA] [United Kingdom]
7:Jyu/*] 公认会计师公会〔英国〕
-]uN16\ F Association of Futures Exchange Brokers 香港期货经纪协会
?&H1C4
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
T vEN0RV2 association of underwriters 承保人组织
(Nky?* assumption of control 接管
+:s]>R eDa assurance 担保；保险；转易；转易书
q
$Hg\ {c assurance of interest 权益的转易
XuQ7nlbnq at 19XX price 按一九ＸＸ年价格计算
KvFGwq"X at a discount 按赔价计算；按贴水价格计算；打折扣
UP@ a
?w at a premium 按溢价计算；按升水价格计算
sw(dd01a
7 at call 通知付款；按通知
:[#~, TW at constant market price 按固定市价计算
}P5zf$ at constant price 按固定价格计算
_>G= v! at cost 按成本计算
w_gPX0N}3n at current market price 按当时市价计算；按现时市价计算
!_EaF`oh( at current price 按当时价格计算；按现时价格计算
Mbt}G|;8H7 at factor cost 按要素成本计算；按生产要素成本计算
3E !#?N|v at money-of-the-day price 按付款当日价格计算
XYKWOrkQqa at or better 按指定或较佳价位〔买卖指令〕
X>n\@rTo at par 按面值计算；平价
1-Fz#v7p at sight 见票即付
Whf7J' at the close 按收市盘
]m#.MZe at the opening 按开市盘
4)o_gm~6c4 attestation 见证；见证条款
:?Xd&u0){ at-the-money option 平价期权
5 W<\J attorney 受权人；受托代表人
x<0-'EF/S attornment 新拥有人承认书
G% a8'3d, attributable profit 可归属利润
kH!I&4d& attributable share value 可归属股份价值
hLVS}HE2 Auckland Stock Exchange 奥克兰证券交易所
h48JpZ" auction 拍卖
:J3Z Tyjb auctioneer 拍卖商
8-N8v
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RaK fY Lw Audit Commission 审计署
Q 9lw~" Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
%f{1u5+5 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〕
d2Z kchf audit review 帐目审查
Y4%Bx8 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
+ DWmutL audited account 审计帐目；经审计的帐目
B%v2)+?@ audited annual account 经审计的周年帐目
X(-e-:B4; audited balance sheet 经审计的资产负债表
.b4_O
CGg auditor 核数师；核数主任；审计师
9. KOrg5}L auditor's certificate 核数师证明书；审计师证明书
: q V}v2 auditor's report 核数师报告；审计师报告
1_Um6vS# Aussie bond 澳元债券
TJ:B_F*bSk austerity budget 紧缩预算
OHqc,@a;+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
\ haJe~ Australia All Ordinaries Index 澳洲所有普通股票指数
$c-h 'o Australian Dollar [AUD] 澳元
dbkkx1{>Y Australian Options Market 澳大利亚期权市场
Q0K4_iN)& Australian Securities Commission 澳洲证券事务监察委员会
00') Ol& Australian Society of Certified Practising Accountants 澳洲执业会计师公会
wW3fsX u Australian Stock Exchange 澳大利亚证券交易所
gr'M6&> Austrian Schilling [ATS] 奥地利先令
C+r<DC3 authentication 认证；鉴证
Y",Fs( authority to purchase 委托购买证；委购书
z$3 3NM authorization 认可；核准；授权；授权书
Kilq Jg1%C authorization by direction 指示授权
Lm kv .XF authorization by instruction 指令授权
zMfr`&%e authorization by warrant 令状授权
`laaT5G\y authorization of unit trust 单位信托的认可
<a-I-~ authorized agent 指定代理人
or_x0Q authorized capital 法定资本
{Gnji] v authorized clerk 出市员
ckqU2ETpD} authorized dealer 认可交易商
KzeTf? G authorized financial institution 认可财务机构
360V authorized fund 认可基金
O a_2J#~$ authorized fund house 获授权的基金公司；认可基金公司
>EFjyhVE authorized institution 认可机构
z6)SaSYE authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
& qki
NS authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Z!TLWX " authorized insurer 获授权保险人；获认可承保人
`~Eo;'( +^ authorized investment 特准投资项目
Le9^,B@Pb authorized person 获授权人
m*L*# ZBS authorized representative 获授权代表
B2~KkMF authorized share capital 法定股本
r5qp[Ss3F automated quotation system 自动报价系统
NymS8hxR Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
=J0X{Ovn4z 自动交易系统〔香港期货交易所有限公司〕
)bZS0f- automatic adjustment mechanism 自动调整机制
Y`S9mGR# automatic adjustment system 自动调整系统
+/60$60[z Automatic Clearing House 自动票据交换所
^l#Z*0@><~ automatic exchange rates accumulation system 自动化汇率累集系统
# vi `2F Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
RVv@x5 automatic teller machine [ATM] 自动柜员机
TIg 3'au autopay 自动转帐
od{b]HvgS available assets 可用资产
y]5O45E0 available fiscal reserve 现存财政储备
;BV1E|j available profit 可用利润
4P@Ak7iL(V Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
+tL]qO BP average 平均；平均数；海损
zbdmz average basic salary 平均基本薪金
eK\1c s average consumer expenditure 平均消费开支；一般消费开支
UQ#"^`=R< average cost 平均成本
6[kp # average cost of land production 增辟土地平均成本
1 dT1Dc Z average daily turnover 平均每日成交额
G>{Bij44 average daily wage rate 平均每日工资率
@Otom'O average expenditure pattern 平均开支模式
0
;$[ average growth rate 平均增长率
+E7s[9/r average net fixed assets 固定资产平均净值
>3V{I'^^- average of relatives 相对价格平均数
q.0a0 /R average price 平均价格
oLEqy average propensity to consume 平均消费倾向；一般消费倾向
2xvT ijO0 average propensity to save 平均储蓄倾向；一般储蓄倾向
rvZXK<@#+ average rate 平均率
WpE\N0Yg average revenue 平均收入；平均收益
R]e?<,"X average stock 平均库存；平均存货
1.YDIB|| average yearly rent 平均年租
DjK:) avoidance of double taxation 避免双重课税
= Jfo=`da avoidance of tax 避税
