A:
d/YQ6oKU A share Ａ股；甲类股份
i"E_nN" V abatement of tax 减税；减扣免税额
m}6>F0Kv ABN AMRO Bank N.V. 荷兰银行
"ZmxHMf above-the-line expenditure 线上项目支出；经常预算支出
`H^
H #W above-the-line receipt 线上项目收入；经常预算收入
b8$%=X p ABSA Asia Limited 南非联合亚洲有限公司
1WY $Vs absolute change 绝对数值变更
(@ O,U absolute expenditure 实际开支
>}u#KBedE absolute guideline figure 绝对准则数字
m&s;z Q absolute interest 绝对权益
gs~u8"B absolute order of discharge 绝对破产解除令
piIGSC absolute profit margin 绝对利润幅度
(?.h<v1} absolute value 实值；绝对值
Ev A8<o absolutely vested interest 绝对既得权益
M,Lq4 bz absorbed cost 已吸收成本；已分摊成本
f.R;<V.) absorption 吸收；分摊；合并
R m2M absorption rate 吸收率；摊配率；分摊率
n~i^ +pD@ ACB Finance Limited 亚洲商业财务有限公司
;B :\e8 acceptable form of reciprocity 合理的互惠条件
=H}}dC<) acceptable rate 适当利率；适当汇率
YC*`n3D|' acceptance agreement 承兑协议
!Uhc jfq`e acceptance for honour 参加承兑
X-j<fX_ acceptor 承兑人；接受人；受票人
y35e 3 acceptor for honour 参加承兑人
CdtwR0 accident insurance 意外保险
^6!8)7b Accident Insurance Association of Hong Kong 香港意外保险公会
Lr`Gyl62 accident insurance scheme 意外保险计划
wvr`~ e accident year basis 意外年度基准
-W|~YK7e accommodation 通融；贷款
}UG<_ bE| accommodation bill 通融票据；空头票据
(YYwn@NGj accommodation party 汇票代发人
W)Yo-% account balance 帐户余额；帐户结余
;b_< 5S account book 帐簿
vgr 5j account collected in advance 预收款项
\,I{*!hw account current book 往来帐簿
a3 He-76 account of after-acquired property 事后取得的财产报告
Q"o JhxS account of defaulter 拖欠帐目
}MM:q R account payable 应付帐款
1O90 ]c0 account payee only [A/C payee only] 只可转帐；存入收款人帐户
fECmELd account receivable 应收帐款
= mhg@N4 account receivable report 应收帐款报表
Yg1HvSw\ account statement 结单；帐单；会计财务报表
Z/;8eb*B7 account title 帐户名称；会计科目
QxB H{TG accountant's report 会计师报告
ya;(D 8x) Accountant's Report Rules 会计师报告规则
Jf@Xz7{z accounting and auditing procedure 会计与审计程序；会计与核数程序
q+lCA#Sx Accounting Arrangements 《会计安排》
=Q!V6+}nY^ accounting basis 会计基础
Jp~[D m accounting by Official Receiver 破产管理署署长呈交的帐目
DuC_uNJ Accounting Circular 《会计通告》
~UsE"5 accounting class 会计类别
,JJ1sf2A accounting date 记帐日期；会计结算日期
3b<;y% accounting for money 款项核算
9a'}j#mJo Accounting Officer 会计主任
@\=4 Rin/q accounting period 会计报告期；会计期
>vuR:4B accounting policy 会计政策；会计方针
a1v?{vu\E accounting practice 会计惯例
"YV vmCp accounting principle 会计准则
Hqu?="f= accounting record 会计记录
7TZ,bD_ accounting report 会计报告
Uz `OAb Accounting Services Branch [Treasury] 会计事务部〔库务署〕
+# @2, Accounting Society of China 中国会计学会
ORfMp 'uP= accounting statement 会计报表
ZYz8ul$E accounting system 会计制度；会计系统
;#7:}>}rO accounting transaction 会计事项；帐务交易
id/y_ekfP accounting treatment 会计处理
O*Z -3 l accounting year 会计年度
*uF Iw}C/ accretion 增值；添加
01+TVWKX accrual 应计项目；应累算数目
C3C&hq\% accrual basis 应计制；权责发生制
'5 9{VA6h accrual basis accounting 应计制会计；权责发生制会计
*
a VT accrue 应累算；应计
c>#3{}X|x% accrued benefit 应累算利益
1EliR uJ accrued charges 应计费用
y*I,i*iv accrued cumulative preference share dividend 应累算的累积优先股股息
: p7PiqQ accrued expenses 应累算费用
z,SNJIsx accrued interest payable 应付利息；应计未付利息
F Zk[w>{ accrued interest receivable 应收利息；应计未收利息
3X1
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h;J%Z!Rjw accruing profit 应累算的利润
Oc / i' accumulated fiscal reserve 累积财政储备
F[0w*i&u5 accumulated profit 累积利润；滚存溢利
z+nq<%"' accumulated reserve 累积储备
SCq3K h accumulation of surplus income 累积收益盈余
0 8nA} +k acquired assets 既得资产
b .xG' acquisition 收购；购置；取得
{XLRrU!* acquisition cost 购置成本
,k,+UisG acquisition expenses 购置费用
LlbE]_Z!U% acquisition of 100% interest 收购全部股权
VS5D)5w# acquisition of control 取得控制权
U
H6
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#|
m* k acquisition of shell “买壳”
J vtbGPz acquisition price 收购价
wUzMB ]w act of God 天灾
b X+"G}CRP acting partner 执事合伙人
er>@ - F7w active market 买卖活跃的市场；交投畅旺的市场；旺市
v+d? #^ active partner 积极参与的合伙人
5>h#
hcL active trading 交投活跃
n<>] 7- actual circulation 实际流通
} DkdF actual cost 实际成本
&3YXDNm actual expenditure 实际开支；实际支出
qB3=w F I actual income 实际入息；实际收入；实际收益
x<) T,c5Y actual market 现货市场
M` |E)Y actual price 现货价；实际价格
lZD"7 om actual profit 实际利润
C)ebZ3 actual quotation 实盘；实际价位；实际报价
-$(2Z[ actual year basis 按实际年度计算
0C0ld!>r actuals 实货
~*R BMHs actuarial investigation 精算调查
l>@){zxL actuarial principle 精算原则
j.29nJ actuarial report 精算师报告
;QQ/bM&I Actuarial Society of Hong Kong 香港精算学会
sW@_q8lG actuarial valuation 精算师估值
xGK"`\V actuary 精算师
C*Dco{
EQ> ad referendum agreement 暂定协议；有待覆核的协定
8s6^!e& ad valorem duty 从价税；按值征税
oBWa\N ad valorem duty system 从价税制
cb _nlG! ad valorem fee 从价费
IjRU L/\= ad valorem tariff 从价关税
VOrBNu additional allowance 额外免税额
}9Awv#+ additional amount for unexpired risk 未过期风险的额外款额
j$khG R! additional assessable profit 补加应评税利润
f,8PPJ:, additional assessment 补加评税
e|.a%,Dcy additional commitment 额外承担
* l-F additional commitment vote 额外承担拨款
++d[YhO additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
qk!,:T additional dependent parent allowance 供养父母额外免税额
S~.%G)R additional provision 额外拨款
WVh]<?GWXk additional stamp duty 附加印花税
t L
S$D- additional tax 补加税罚款；补加税款
Zr Dr/Q~ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
A55F * d adjudged bankrupt 被裁定破产
F3 <Ip~K adjudicated bankrupt 裁定破产人
lB O x B/` adjudication fee 裁定费；评定印花税额手续费；评估契据费
?xz Dz adjudication of bankruptcy 裁定破产；宣告破产
NE -c[|rq adjudication of insolvency 裁定无力偿还债务
r?=3TAA adjusted actual 经调整的实数；调整后的实数
nb U?:=P adjusted current assets 经调整的流动资产；调整后的流动资产
>2LlBLQ adjusted figure 经调整的数字；调整后的数额
Trml ?zexD adjusted liabilities 经调整的负债；调整后的负债
vOBXAF adjusted loss 经调整的亏损；调整后的亏损
^ V8?6E 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
6 G?7>M adjusted profit 经调整的利润；调整后的利润
RVa{% adjusted surplus 经调整的盈余额；调整后的盈余额
z6bI v } adjusted value 经调整的价值；调整后的价值
#|acRZ9
} adjustment 调整；修订；理算〔保险〕
-! :h] adjustment centre 调剂中心
d{RMX<;G adjustment lag 调整过程的时间差距；调整时差
78FK{Cr adjustment mechanism 调整机制
BPC> adjustment of loss 亏损调整
n,%/cU l adjustment process 调整过程；调整程序
jg=}l1M" adjustment range 调整幅度
UJrN+RtL administered exchange rate 受管制汇率
`:EU~4s\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
IFF3gh42. administration expenses 行政费用
RJA#cv~f administration fee 手续费；行政费
WlnS.P\+E administration in bankruptcy 破产管理
G'6f6i|<I@ administration order 遗产管理令
^1z)\p1 administrator 管理人；遗产管理人
=-n 7/ administrator of the estate 遗产管理人
8PO Lp9>X admission of debt 债项承认书
lxOUV? m^N admission of proof 接纳债权证明
p!2t/XIM advance 放贷款项；垫付款项；预支款项；预付款项
tcj3x< advance account 暂支帐目；预付款帐户
hg}R(.1K= advance compensation 预付补偿金
~X1<x4P\ advance from shareholder 股东垫款
^97\TmzP{ advance pending reimbursement 预支以待日后付还
l =^ ^l` advanced economy 先进经济体系
U7d 0 5y ' advancement 预付；预付财产
#i[V {J8.p advances warrant 垫款令
MGSD;Lgn advancing 贷出
-5Ln 3\ O@ adverse balance 逆差
7B#HF?,? adverse exchange 逆汇
@d6N[?3; advertisement addressed to shareholders 在报章刊登的致股东通告
, @dhJ8/ advice for collection 托收通知书
}y#aO advice of drawing 提款通知书；汇票通知书
9c= `Q5 advice of payment 付款通知
>d5 L4&r Advisory Committee [Securities and Futures Commission]
km9@* @) 谘询委员会〔证券及期货事务监察委员会〕
0*8uo
W t& Advisory Committee on Diversification 经济多元化谘询委员会
A<[X @o}92 affidavit 誓章；遗产申报誓章
/3Cd P'c affidavit of no receipt 述明无收款的誓章
x.aqy'/ ` affiliate 联号；联营公司；附属公司
Ky6 d{|H affiliated company 附属公司；联号；联营公司
t%]b`ad affirmation [estate duty] 非宗教式宣誓〔遗产税〕
rb<9/z5- affordability 负担能力
dZ'H'm;,! African Development Bank [AfDB] 非洲开发银行
dmUa\1g# after-acquired property 事后取得的财产
_&/2-3]\B after-hours dealing 市后交易
6eAJ >9@x after-tax profit 税后盈利；税后利润；税后溢利
#=aT Sw X agency agreement 代理协议
@!2vS@ f agency expenses 代理机构的开支
yo"!C?82= agency fee 代理费
XF Wo"%}w Agency Law 《代理法》
mA0|W#NB agent 代理人；承销人
Gque@u agent of company 公司代理人
</)QCl' d agent's fee 代理人费；经纪费
wVtBH_> aggregate 总计；总数；总体数字
lyQNE3 aggregate amount 总款额；总额
3d*wZ9qz aggregate assets and liabilities 总体资产与负债
:N
]H"u9X aggregate at constant price 按固定价格计算的总体数字
E sx`UG| aggregate demand 总需求
$5Tjo
T aggregate gross position 总持仓量
[HSN*LXe aggregate limit 总限额
OK=ANQjs( aggregate of salaries tax 合计薪俸税
.vhEm6wJUM aggregate performance 总体表现；总体业绩
EF[I@voc aggregate supply 总体供应
(pkq{: Fs aggregate surplus 总盈余
t
gHXI r}3 aggregate total 整体总额
G;v3kGn aggregate value 总值；合计价值
#EX NS r aggregated basis 合计基准
2qfKDZ9f^ aggregated net chargeable income 合计应课税入息实额
v!%VH?cA8 aggregation 合并计算；合计；总和
#kPsg9Y aggregation of incomes of husband and wife 夫妇入息合并计算
@w@ `-1 aggregation of property 财产的总和
@1iH4RE * agio 差价；贴水
\6K1Z!*; Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
L|K^w *\C Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
9:]|TIPi 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
FpFkZFtG'm Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
.V?>Jhok 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
SyCa~M!}> Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
95hdQ<W 《香港政府和大韩民国政府关于相互促进和保护投资协定》
IltU6=]"l agreement for a settlement 授产协议
53)*i\9& agreement for assignment 转让协议
@sLB
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K8g9IZ*lT agreement for sale and purchase 买卖协议
]:F?k# c agreement for the payment of interest 支付利息协议
\4roM1&[
agreement for the repayment of money 还款协议
u^]Z {K_B agreement of reinsurance 再保险协议
!:9s>0';N Agricultural Bank of China 中国农业银行
Q[UYNQ0w air passenger departure tax 飞机乘客离境税
_"'0^F$I Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
5q Q\ H} airport tax 机场税
F@Cxjz alcohol duty 酒精税
"IKbb7x alienation 让与；让渡；转让
SH#!Y alimony 生活费；赡养费
sD ,FJ:dy All Ordinaries Index [AOI] 所有普通股指数
Wc!.{2 all risks 全险；综合险
rEG!A87Zz All Sales Record for Stock Market 《股票市场成交报告》
eC Xw8 Allied Capital Resources Limited 新联财务有限公司
:}p<Hq 8Z all-items index [Consumer Price Index] 总指数〔消费物价指数〕
pm k;5 d allocation letter 拨款信件
37nGFH`K2m allocation of fund 分配款项；预留款项
\K(QE ~y'W allocation of profit 利润分配；溢利分配
OysO55 i allocation warrant 拨款令
|g8Q.*"l[ allotment 分配；配股
A <<Bm M.% allotment notice 股份配售通知；配股通知
1n| K allotment of shares 股份分配
$qy ST allowable 可获宽免；免税的
f ,QBj{M, allowable business loss 可扣除的营业亏损
+a!uS0fIJi allowable expenses 可扣税的支出
co [ allowance 免税额；津贴；备抵；准备金
kCZxv "Ts allowance for debts 债项的免税额
Swnom?t allowance for depreciation by wear and tear 耗损折旧免税额
V[baGNe allowance for funeral expenses 殡殓费的免税额
=Z}=n S?4 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
+ tvWp>T+ allowance for repairs and outgoings 修葺及支出方面的免税额
=X}s^KbI{
allowance to debtor 给债务人的津贴
TOXZl3 s5# alteration of capital 资本更改
f T alternate trustee 候补受托人
vD p|9VY? amalgamation 合并
/dq(Z"O_ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
b 3i34, ambit of charges 征税范围；收费范围
#>\%7b59> amended valuation 经修订的估值
T@\%h8@~] American Commodities Exchange 美国商品交易所
nZ8f}R!f: American Express Bank Limited 美国运通银行
QPJz~;V2 American Stock Exchange 美国证券交易所
d0 qc%.s amortization 摊销
^A' Bghy amount due from banks 存放银行同业的款项
;J&9 l
> amount due from banks abroad 存放海外银行同业的款项
_omz74 amount due from holding companies 控股公司欠款
U l%D}(, amount due from local banks 存放本港银行同业的款项
'(!U5j amount due to banks 银行同业的存款
;iT ZzmB amount due to banks abroad 海外银行同业的存款
);oE^3]f amount due to holding companies 控股公司存款
*ci%c^}V amount due to local banks 本港银行同业的存款
d td}P~ amount due to outport banks 外埠银行同业的存款
fi;00 >y amount for note issue 发行纸币的款额
Tg\wBhJr| amount of bond 担保契据的款额
wzz> N@| amount of consideration 代价款额
;LE9w^>^V amount of contribution 供款数额
>}'WL($5U amount of indebtedness 负债款额
4oA9|}<FR amount of principal of the loan 贷款本金额
tB==v{t amount of rates chargeable 应征差饷数额
`g!N Fp9q amount of share capital 股本额
Tmr %r' i3 amount of sums assured 承保款额
>^ijj`{d amount of variation 变动幅度
hz *H,E!> amount of vote 拨款数额
-
j_ amount payable 应付款额
7o4B1YD amount receivable 应收款额
vfPIC! Amsterdam Stock Exchange 阿姆斯特丹证券交易所
wH N5 H analysis 分析
RI#o9d"x} ancillary risk 附属风险
t 'im\_$F annual account 周年帐目；周年帐目报表；年度决算；年结
d+Au`'{> annual accounting date 年结日期
c&;Xjy annual allowance 每年免税额；年积金；年度津贴；年津
BNpc-O~ annual balance 年度余额
:Wl`8 p4] annual disposable income 每年可动用收入
\+Pk"M annual estimates 周年预算
n>aH7 annual fee 年费
68, (+vkB annual general meeting 周年大会
gO,2:, annual growth rate 年增率；每年增长率
x>m=n_ annual long-term supplement 长期个案每年补助金
? fmW'vs annual pensionable emolument 可供计算退休金的年薪
L+J) annual report 年报
cOo@UU P Annual Report on the Consumer Price Index 《消费物价指数年报》
kcyT#'=j annual return 周年报表；周年申报表；每年报税表格
X;%*+xQ^ Annual Return Rules 《周年报表规则》
V.^Z)iNf^ annual review of consumer prices 每年消费物价回顾
uPQrDr5 annual roll-forward basis 逐年延展方式
h&j9 ' annual salary 年薪
~ w,hJ ` annual statement 年度报表；年度决算表
a0=>@? 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
[[gfR'79{ annuitant 年金受益人
x3]y *6 annuity 年金
OXIy0].b annuity contract 年金合约
n+%tu"e annuity on human life 人寿年金
<Pg<F[eDM antecedent debt 先前的债项
S1G3xY$0 ante-dated cheque 倒填日期支票
NQ qq\h anticipated expenditure 预期开支
oES4X{, anticipated net profit 预期纯利
h(MS>= anticipated revenue 预期收入
{H[3[ anti-inflation measure 反通货膨胀措施
IM$I=5y e anti-inflationary stance 反通货膨胀立场
qS }pv apparent deficit 表面赤字
\\i$zRi apparent financial solvency 表面偿债能力
Z&j?@k,k apparent partner 表面合伙人
2E_*'RT application for personal assessment 个人入息课税申请书
m0_B [dw application of fund 资金应用
>C"QV `+ application to release as liquidator and to destruct the books of accounts and documents
$G@ ^!( 申请免除清盘人职务及毁灭帐簿与文件
V07? sc< appointed actuary 委任精算师
{u_2L_ appointed auditor 委任核数师；委任审计师
]n$&|@ appointed trustee 委任的受托人
k}$k6 Sr" appointer 委任人
![CF
>:e apportioned pro rata 按比例分摊
fS?fNtD6< apportionment 分配；分摊
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i{ WV(: Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#7yy7Y5 apportionment formula 分摊方程式
ga+Z6|t apportionment of estate duty 遗产税的分摊
9o|#R& 0 appraisal 估价；评估
Kt/Wd appreciable growth 可观增长
y_A? } 'X appreciable impact 显着影响
-|x Y T+?% appreciable increase 可观增长
I m8c appreciation 增值；升值
bhg
OLh# appreciation against other currencies 相对其他货币升值
tpP2dg9dF appreciation of the exchange value of Hong Kong dollar 港元汇值上升
;)gNe:Q appreciation tax 增值税
z(d X< appropriation 拨款；拨用；拨付
aq<QKn U appropriation account 拨款帐目
n^7m^1to Appropriation Bill 拨款法案
$dgez#TPL appropriation-in-aid system 补助拨款办法
PZsq9; P$ approved assets 核准资产
6h_OxO&!U approved basket stock 认可一篮子证券
\~ql_X;3 approved budget 核准预算
{%Ujp9 i approved charitable donation 认可慈善捐款
dgsD~.((A approved charitable institution 认可慈善机构
|`i.8 approved currency 核准货币；认可货币
}j /r approved estimates 核准预算
1[Ffl^\ARp approved estimates of expenditure 核准开支预算
zgR@-OtFZ approved overseas insurer 核准海外保险人
Z Uxlk+o9d approved overseas trust company 核准海外信托公司
":upo/xN approved pooled investment fund 核准汇集投资基金
*S$`/X approved provident fund scheme 认可公积金计划
Z/>0P* F approved provision 核准拨款
:\+\/HTbh approved redeemable share 核准可赎回股份
v'zj<|2 approved regional stock 认可地区性证券
,) JSX o approved retirement scheme 认可退休金计划
70&]nb6f approved subordinated loan 核准附属贷款
Rf .b_Y@O arbitrage 套戥；套汇；套利
;\gs d 'i arbitrageur 套戥者；套汇者
' y9yx[P arbitrary amount 临时款项
FTfe jk! arrangement 措施；安排；协定
6}E C)j;Fw arrears 欠款
G,J~Ed arrears of pay 欠付薪酬
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.{?FB_ arrears of revenue 逾期未收税款；逾期未收的帐项
U|HF;L articles of association 组织章程；组织细则；组织章程细则
i`2X [kc Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
;Pi-H,1b ascertainment of profit 确定利润
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9mi2= "Asia Clear" “亚洲结算系统”
j7M []/| Asia Commercial Bank Ltd. 亚洲商业银行有限公司
$SmmrM Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
\%! ~pfM I Asian Development Fund [ADF] 亚洲发展基金
+#c3Y ;JP Asian dollar bond 亚洲美元债券
)KLsa`RV: Asian dollar market 亚洲美元市场
D/&^Y'|T Asian dollar rate 亚洲美元利率
utvZ< zz` Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
uM^eoh_ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
KiJR q> asked price 沽盘；喊价；索价；卖方报价
JM@}+pX assessable income 应评税入息
{G
D<s) ) assessable loss 应评税亏损
R""P01IZH assessable profit 应评税利润
6 O>GVJbw assessable value 应评税值
jB17]OCN assessed profit 估定利润
TFWx(}1 assessed value 经评估价值
. .| >|X4 assessment 评税；评定；估价；评税单
v{}i`|~J assessment number 评税编号；估价编号
/@<Pn&Rq assessment of additional tax 补加税评税
R`F54?th assessment of performance 业绩评估；实绩评价
'xUyGj: Assessor 评税主任
(1 pxQ%yEA asset price bubbles 资产价格泡沫
to 1{7q asset-backed securities 具资产保证的证券
AAr[xo iYp assets accretion 资产增值
LH4!QDK- assets and liabilities 资产与负债
Bw31h3yB assets betterment statement 资产递增表；资产改进表
D B'd9< assets lending 实物放款；有抵押贷款
zw`T^N# assets of the company passing on the death 死者去世时转移的公司资产
ER O'{nT& assets pledged as security for liabilities 用作负债抵押的资产
* ?a-m\ assets portfolio 资产投资组合
(hB&OP5Fne assets price 资产价格
] {r*Z6bs assets quality 资产质素
7|I On5 assets realization 资产变现
zqDIw fW assets refinancing arrangement 资产再集资安排
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^EoH assets securitization 资产证券化
<6]TazW?S assets situated outside Hong Kong 在香港以外地方的资产
}dl[~iKW assets stripping 削减资产；拆卖资产
hE41$9?TJ assets value 资产值
bqHR~4 #IR assignee 承让人
ccc*"_45# assignment 转让；转让书；转让契
I+,~pmn: assignment of interest 权益转让
OS k+l assignment of letters patent and trade mark 专利证书及商标转让
QkXnXu assignment of property 物业转让；物业转让书
7cGc`7 assignment right 转让权
"lcNjyU\O assignor 转让人
*{qW7x.6h associate 有联系的人；有关连人士；相联者；合伙人；联系人
TBN0u k Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
$niJw@zC associate member 附属会员
T 5; zgr associated body corporate 相联法人团体
"K3"s Ec% associated company 相联公司；联属公司
lWr{v\L' associated corporation 相联法团
PuvC
MD Association of Chartered Certified Accountants [ACCA] [United Kingdom]
2lVJ"jg 公认会计师公会〔英国〕
zo,`Vibx< Association of Futures Exchange Brokers 香港期货经纪协会
x;&01@m. Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
' c[[H3s!; association of underwriters 承保人组织
Gkz \By assumption of control 接管
R?)M#^"W assurance 担保；保险；转易；转易书
kdVc;v/5 assurance of interest 权益的转易
D # ZzhHHP at 19XX price 按一九ＸＸ年价格计算
S V2DvrIR at a discount 按赔价计算；按贴水价格计算；打折扣
aDrF" j at a premium 按溢价计算；按升水价格计算
D00I!D16 at call 通知付款；按通知
UF3g]>* at constant market price 按固定市价计算
Aofk< O!M at constant price 按固定价格计算
xbbQ)sH&m at cost 按成本计算
r5U[jwP at current market price 按当时市价计算；按现时市价计算
G:$Ta6= at current price 按当时价格计算；按现时价格计算
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7Vz at factor cost 按要素成本计算；按生产要素成本计算
X$aN:!1 at money-of-the-day price 按付款当日价格计算
[D !-~]5 at or better 按指定或较佳价位〔买卖指令〕
\ 5MD1r} at par 按面值计算；平价
Y?ADM (j at sight 见票即付
h(q,-')l_ at the close 按收市盘
H =Y7#{} at the opening 按开市盘
[BPK0 attestation 见证；见证条款
$A GW8" at-the-money option 平价期权
,t"?~Hl". attorney 受权人；受托代表人
Q"o* \I attornment 新拥有人承认书
s Gg=4(D attributable profit 可归属利润
%N jRD| attributable share value 可归属股份价值
ZDMv8BP7 Auckland Stock Exchange 奥克兰证券交易所
['<Q402:. auction 拍卖
$1aJd ZC7 auctioneer 拍卖商
DGR[2C)@N audit 审计；核数
#b u]@/ Audit Commission 审计署
1~J:hjKQ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
>XTDN 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〕
pD^7ZE 6 audit review 帐目审查
T;7=05k<_ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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{ &"g audited account 审计帐目；经审计的帐目
_/F pmnaY audited annual account 经审计的周年帐目
]2:w?+T audited balance sheet 经审计的资产负债表
79m',9{u auditor 核数师；核数主任；审计师
K1S:P( S auditor's certificate 核数师证明书；审计师证明书
ld *W\ auditor's report 核数师报告；审计师报告
p "% K(NL Aussie bond 澳元债券
caG5S#8-" austerity budget 紧缩预算
, %8keGhl Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
jN3K=
MA Australia All Ordinaries Index 澳洲所有普通股票指数
T ^ z Australian Dollar [AUD] 澳元
j {8 ;5 ?x Australian Options Market 澳大利亚期权市场
/Bt+Ov3k Australian Securities Commission 澳洲证券事务监察委员会
4q9 + a7@ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
v&7yqEm}B Australian Stock Exchange 澳大利亚证券交易所
=nVEdRU Austrian Schilling [ATS] 奥地利先令
8fI]QW authentication 认证；鉴证
`_MRf[Z} authority to purchase 委托购买证；委购书
$Ph
T : authorization 认可；核准；授权；授权书
J Wh5g OXd authorization by direction 指示授权
`\p5!Iq
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8;%F-? authorization by warrant 令状授权
n]3Lqe; authorization of unit trust 单位信托的认可
_nUvDdEs, authorized agent 指定代理人
"dkDT7 authorized capital 法定资本
\!51I./Q/ authorized clerk 出市员
z9}WP$W authorized dealer 认可交易商
B;vpG?s{ 9 authorized financial institution 认可财务机构
_?}[7K! ~d authorized fund 认可基金
dmB
_ ` R authorized fund house 获授权的基金公司；认可基金公司
qS9z0HLE authorized institution 认可机构
{uCX F~ v authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
bMA\_? authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
oCxh[U@*D authorized insurer 获授权保险人；获认可承保人
lH% %iYBM authorized investment 特准投资项目
j 7XUFA authorized person 获授权人
FQlYCb authorized representative 获授权代表
-: V0pb authorized share capital 法定股本
<r KfL`8p automated quotation system 自动报价系统
{ Mv$~T|e7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
LykB2]T 自动交易系统〔香港期货交易所有限公司〕
j^T
i6F>f automatic adjustment mechanism 自动调整机制
(nDen5Q| automatic adjustment system 自动调整系统
} %bP9 Automatic Clearing House 自动票据交换所
eZ
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/5wIbmz@I Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
rw }wQP_' automatic teller machine [ATM] 自动柜员机
Gbwq rH+ autopay 自动转帐
p Lwtm@ available assets 可用资产
l+r3|b available fiscal reserve 现存财政储备
P+Q}bTb8 available profit 可用利润
/cX%XZg Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
s#p\ r average 平均；平均数；海损
]r(&hqdR average basic salary 平均基本薪金
Gl6M(<f\5 average consumer expenditure 平均消费开支；一般消费开支
Zsto8wuf# average cost 平均成本
>4G~01 average cost of land production 增辟土地平均成本
gWGh:. *T average daily turnover 平均每日成交额
4XNdsb average daily wage rate 平均每日工资率
%jh
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>|rU*+I` average growth rate 平均增长率
}G ^nK m average net fixed assets 固定资产平均净值
^u+#x2$Mg average of relatives 相对价格平均数
yfZYGhPN( average price 平均价格
a^7HI, average propensity to consume 平均消费倾向；一般消费倾向
{lbNYjknS average propensity to save 平均储蓄倾向；一般储蓄倾向
y7T<Auue` average rate 平均率
#By~gcN average revenue 平均收入；平均收益
m9mkZ:r(kV average stock 平均库存；平均存货
b#W(&b^q average yearly rent 平均年租
%fIYWu`X avoidance of double taxation 避免双重课税
ld[BiP`B2V avoidance of tax 避税
