A:
?xwLe A share Ａ股；甲类股份
#(7^V y& abatement of tax 减税；减扣免税额
"O~7s} ABN AMRO Bank N.V. 荷兰银行
H7FOf[3' above-the-line expenditure 线上项目支出；经常预算支出
Tm\a%Z`U> above-the-line receipt 线上项目收入；经常预算收入
>=1A a,_tc ABSA Asia Limited 南非联合亚洲有限公司
U3u j`Oq absolute change 绝对数值变更
y* *YFQ*sc absolute expenditure 实际开支
7bk`u '0% absolute guideline figure 绝对准则数字
HSR,moI absolute interest 绝对权益
IFsh"i
absolute order of discharge 绝对破产解除令
x7GYWK
9 absolute profit margin 绝对利润幅度
]w0_!Z& absolute value 实值；绝对值
[2{ 2w68D! absolutely vested interest 绝对既得权益
p~WX\; absorbed cost 已吸收成本；已分摊成本
"^Vnnb:Z*o absorption 吸收；分摊；合并
&6e A. absorption rate 吸收率；摊配率；分摊率
/ %1-tGh ACB Finance Limited 亚洲商业财务有限公司
zJ)`snN| acceptable form of reciprocity 合理的互惠条件
% oJH 6F acceptable rate 适当利率；适当汇率
]TVc 'G; acceptance agreement 承兑协议
{X 5G acceptance for honour 参加承兑
ra;: acceptor 承兑人；接受人；受票人
4s9q Q8? acceptor for honour 参加承兑人
~6=aoF5"3? accident insurance 意外保险
a$K6b5`>Rs Accident Insurance Association of Hong Kong 香港意外保险公会
0 68DC_ accident insurance scheme 意外保险计划
:.= #U accident year basis 意外年度基准
+#L'g c accommodation 通融；贷款
8.HJoos accommodation bill 通融票据；空头票据
J@A^k1B accommodation party 汇票代发人
{8 # account balance 帐户余额；帐户结余
|G)P
I`BH account book 帐簿
_MW W account collected in advance 预收款项
7jw5' `;)" account current book 往来帐簿
!i_~<6Wa7 account of after-acquired property 事后取得的财产报告
%/2OP &1< account of defaulter 拖欠帐目
l?A~^4(5a/ account payable 应付帐款
[]doLt;J account payee only [A/C payee only] 只可转帐；存入收款人帐户
`-MCI)Fq_R account receivable 应收帐款
&o]fBdn account receivable report 应收帐款报表
y[ZVi5) , account statement 结单；帐单；会计财务报表
,zEPdhTX account title 帐户名称；会计科目
r:M0#
2 accountant's report 会计师报告
RR2M+vQ Accountant's Report Rules 会计师报告规则
JmC2buO accounting and auditing procedure 会计与审计程序；会计与核数程序
dTW cn7C Accounting Arrangements 《会计安排》
):\+%v^ accounting basis 会计基础
5?A<('2 accounting by Official Receiver 破产管理署署长呈交的帐目
#+H3b!8= Accounting Circular 《会计通告》
d*x&Uh[K accounting class 会计类别
.qLX jU accounting date 记帐日期；会计结算日期
r 6&+pSA> accounting for money 款项核算
@^%YOorr Accounting Officer 会计主任
g_@b- :$Yq accounting period 会计报告期；会计期
W=y9mW|p/ accounting policy 会计政策；会计方针
Y() ZM accounting practice 会计惯例
s<;{q+1# accounting principle 会计准则
jX .' G accounting record 会计记录
YZAQ t* x accounting report 会计报告
<qVOd.9c Accounting Services Branch [Treasury] 会计事务部〔库务署〕
b/_u\R
]-' Accounting Society of China 中国会计学会
7)RRCsn accounting statement 会计报表
Z+=WICI/2 accounting system 会计制度；会计系统
>,.\`.0 accounting transaction 会计事项；帐务交易
'|}H ,I{ accounting treatment 会计处理
/.(~=6o5 accounting year 会计年度
dt 0(04 accretion 增值；添加
l,5isq
;m accrual 应计项目；应累算数目
E5?$=cL? accrual basis 应计制；权责发生制
dXPTW;w accrual basis accounting 应计制会计；权责发生制会计
2UopGxrPKw accrue 应累算；应计
=3nA5'UZ accrued benefit 应累算利益
vR
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j )wrF@W accrued cumulative preference share dividend 应累算的累积优先股股息
*TrpW?] Y& accrued expenses 应累算费用
J3XG?'
} accrued interest payable 应付利息；应计未付利息
ve\@u@K^ accrued interest receivable 应收利息；应计未收利息
(Vn3g ra accrued right 累算权益
P' <j<h6 accruing profit 应累算的利润
QRx9;!~b} accumulated fiscal reserve 累积财政储备
N;DE,[:< accumulated profit 累积利润；滚存溢利
fymmA faR accumulated reserve 累积储备
c& $[a%s accumulation of surplus income 累积收益盈余
mKoDy`s acquired assets 既得资产
[ 'Qh#^p acquisition 收购；购置；取得
If8Lt}- acquisition cost 购置成本
3sgo5D-rMI acquisition expenses 购置费用
b8 1cq, acquisition of 100% interest 收购全部股权
(Q.tH acquisition of control 取得控制权
sX ]g L acquisition of fixed assets 购置固定资产
K"!U&`T acquisition of shell “买壳”
t qUBl?i acquisition price 收购价
Zq 'FOzs act of God 天灾
0d$LUQ't acting partner 执事合伙人
h*Mt{A&'.& active market 买卖活跃的市场；交投畅旺的市场；旺市
Ff d4c active partner 积极参与的合伙人
R2Lq??XA= active trading 交投活跃
aU/y>Y <k actual circulation 实际流通
B 74 actual cost 实际成本
MShcZtN actual expenditure 实际开支；实际支出
!=HxL-`j actual income 实际入息；实际收入；实际收益
3BA Q2S} actual market 现货市场
7%&e4 'SZO actual price 现货价；实际价格
Od~ e*gA8 actual profit 实际利润
G
*<g%" actual quotation 实盘；实际价位；实际报价
T+S\'f\ actual year basis 按实际年度计算
RB6TM actuals 实货
nm)/BK actuarial investigation 精算调查
JEK _W<BD actuarial principle 精算原则
<<V"4 C2 actuarial report 精算师报告
'3~m},0 Actuarial Society of Hong Kong 香港精算学会
=>J A; ft actuarial valuation 精算师估值
V bNN1'a- actuary 精算师
e(FT4KD~ ad referendum agreement 暂定协议；有待覆核的协定
>p`i6_P0P/ ad valorem duty 从价税；按值征税
\= $G94% ad valorem duty system 从价税制
aiZZz1C ad valorem fee 从价费
7V5kYYR^F ad valorem tariff 从价关税
n'?]_ z< additional allowance 额外免税额
#G fM^sK additional amount for unexpired risk 未过期风险的额外款额
4h YK$!"r additional assessable profit 补加应评税利润
o}D
}Q"=A additional assessment 补加评税
4;(W0RQa additional commitment 额外承担
CtUAbR additional commitment vote 额外承担拨款
9? ^0pR p additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
]AZCf`7/? additional dependent parent allowance 供养父母额外免税额
~jzT;9: additional provision 额外拨款
Iu(] i?Y additional stamp duty 附加印花税
ZXf& pqmG additional tax 补加税罚款；补加税款
fF2] 7: Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
mR t/ d adjudged bankrupt 被裁定破产
:fUNc^\2 adjudicated bankrupt 裁定破产人
U lCw{:#F adjudication fee 裁定费；评定印花税额手续费；评估契据费
Nr}O6IJ>Sg adjudication of bankruptcy 裁定破产；宣告破产
xZ* B}O{{H adjudication of insolvency 裁定无力偿还债务
Fu% n8 adjusted actual 经调整的实数；调整后的实数
> "z`))9 adjusted current assets 经调整的流动资产；调整后的流动资产
FE:} D ;$ adjusted figure 经调整的数字；调整后的数额
^W`RBrJay adjusted liabilities 经调整的负债；调整后的负债
x_ <,GE@ adjusted loss 经调整的亏损；调整后的亏损
3JD"* <zs 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
9yu#G7 adjusted profit 经调整的利润；调整后的利润
5g;mc.Cvt adjusted surplus 经调整的盈余额；调整后的盈余额
I0;gTpt9 adjusted value 经调整的价值；调整后的价值
zm_8{Rta} adjustment 调整；修订；理算〔保险〕
ZkdSgc') adjustment centre 调剂中心
> .H} (! adjustment lag 调整过程的时间差距；调整时差
^)'D
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4F<wa s/ adjustment of loss 亏损调整
ScQ9p379 adjustment process 调整过程；调整程序
9j}Q~ v\ adjustment range 调整幅度
) r"7" i administered exchange rate 受管制汇率
W}|k!_/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Hq&MePl[ administration expenses 行政费用
:*R+ee,& - administration fee 手续费；行政费
A+}O~,mxP8 administration in bankruptcy 破产管理
o#D'"Tn! administration order 遗产管理令
, #9i=g p administrator 管理人；遗产管理人
+i}uRO administrator of the estate 遗产管理人
MlLM
$Y-@ admission of debt 债项承认书
,Ww.W'#P admission of proof 接纳债权证明
bIzBY+P advance 放贷款项；垫付款项；预支款项；预付款项
&'/bnN +R advance account 暂支帐目；预付款帐户
y'<5P~W!a advance compensation 预付补偿金
P,#l~ \ advance from shareholder 股东垫款
s ! ]QG advance pending reimbursement 预支以待日后付还
%`s1
Ocvp advanced economy 先进经济体系
|` |zo+aW advancement 预付；预付财产
9 `CJhu advances warrant 垫款令
iAeq%N1(0 advancing 贷出
\5 a;_N[Ed adverse balance 逆差
@y 6 ^/' adverse exchange 逆汇
aU$8 0 advertisement addressed to shareholders 在报章刊登的致股东通告
0d89>UB-8q advice for collection 托收通知书
H > n;[ advice of drawing 提款通知书；汇票通知书
Tu^H,vf advice of payment 付款通知
HIvSh6|0p Advisory Committee [Securities and Futures Commission]
= AF;3 谘询委员会〔证券及期货事务监察委员会〕
*ozXilO Advisory Committee on Diversification 经济多元化谘询委员会
bn=7$Ax affidavit 誓章；遗产申报誓章
f:AfM f>m affidavit of no receipt 述明无收款的誓章
9niffq )h affiliate 联号；联营公司；附属公司
ti R i_ affiliated company 附属公司；联号；联营公司
J/rF4=j%xy affirmation [estate duty] 非宗教式宣誓〔遗产税〕
<"S`ZOn affordability 负担能力
j9}.U \ African Development Bank [AfDB] 非洲开发银行
BFqM6_/J after-acquired property 事后取得的财产
61 sEeM after-hours dealing 市后交易
ACI.{`SrQ= after-tax profit 税后盈利；税后利润；税后溢利
?\<Kb|Q agency agreement 代理协议
zs'Jgm.v agency expenses 代理机构的开支
C?<[oQb# agency fee 代理费
f'tQLF[r< Agency Law 《代理法》
O7J V{ '? agent 代理人；承销人
a4]=4[(iu> agent of company 公司代理人
Y$fF"p G? agent's fee 代理人费；经纪费
r
jnf30 aggregate 总计；总数；总体数字
)Q<u0AxAn aggregate amount 总款额；总额
hD,xJ]zv1 aggregate assets and liabilities 总体资产与负债
"b"|a y aggregate at constant price 按固定价格计算的总体数字
%+(fdk-k+ aggregate demand 总需求
Ss1&fZoj aggregate gross position 总持仓量
&O5&pet aggregate limit 总限额
fAR 6 aggregate of salaries tax 合计薪俸税
oJc7a z aggregate performance 总体表现；总体业绩
rT;_"y} aggregate supply 总体供应
=A_{U (> aggregate surplus 总盈余
7p {2&YhB aggregate total 整体总额
f J%A_N} aggregate value 总值；合计价值
V K|$SY ( aggregated basis 合计基准
LX(`@-<DH aggregated net chargeable income 合计应课税入息实额
g}BS:#$ aggregation 合并计算；合计；总和
aq9Ej]1b aggregation of incomes of husband and wife 夫妇入息合并计算
(%fSJCBl[P aggregation of property 财产的总和
`0=j,54cx agio 差价；贴水
@[5] ?8\o 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》
/1hcw|cfC Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
BtQqUk#L2 《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》
*N](Xtbj Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Xa$tW%) 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Pb7-pu5 X Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
oP:OurX8V 《香港政府和大韩民国政府关于相互促进和保护投资协定》
J$(79gH{ agreement for a settlement 授产协议
yQFZRDV~ agreement for assignment 转让协议
J |8 u agreement for sale 售卖协议；买卖协议
JK'tdvs~ agreement for sale and purchase 买卖协议
D&6.> wt
. agreement for the payment of interest 支付利息协议
#* 8^ar< agreement for the repayment of money 还款协议
kcP&'' agreement of reinsurance 再保险协议
= d !YM6G Agricultural Bank of China 中国农业银行
C`aUitL} air passenger departure tax 飞机乘客离境税
OjK+`D_C Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Tq%## airport tax 机场税
~-A"M_n ? alcohol duty 酒精税
=05jjR1 alienation 让与；让渡；转让
QQ9 9sy alimony 生活费；赡养费
:x!'Eer
n All Ordinaries Index [AOI] 所有普通股指数
)r
XUJ29. all risks 全险；综合险
<fD bz1Q;l All Sales Record for Stock Market 《股票市场成交报告》
3\|PwA9fN8 Allied Capital Resources Limited 新联财务有限公司
f/Q/[2t all-items index [Consumer Price Index] 总指数〔消费物价指数〕
* [b ~2 allocation letter 拨款信件
\obM}caT allocation of fund 分配款项；预留款项
:eSwXDy& allocation of profit 利润分配；溢利分配
KPa@~rU allocation warrant 拨款令
- ysd`& allotment 分配；配股
)!sjXiC!h allotment notice 股份配售通知；配股通知
?!bA#aSbl5 allotment of shares 股份分配
wNl " y allowable 可获宽免；免税的
8]J lYe allowable business loss 可扣除的营业亏损
(>-(~7PR allowable expenses 可扣税的支出
W"s)s allowance 免税额；津贴；备抵；准备金
J^mm"2 allowance for debts 债项的免税额
o ho~?.F allowance for depreciation by wear and tear 耗损折旧免税额
Rts}y:44 allowance for funeral expenses 殡殓费的免税额
UJ&gm_M+kL allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ASr3P5/ allowance for repairs and outgoings 修葺及支出方面的免税额
Fz] !2rt allowance to debtor 给债务人的津贴
M:%Ll3 alteration of capital 资本更改
XE;aJ'kt alternate trustee 候补受托人
eGI&4JgJ. amalgamation 合并
' uLYah ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
px^brzLQo ambit of charges 征税范围；收费范围
oN(F$Nvk amended valuation 经修订的估值
;!<@Fm9W American Commodities Exchange 美国商品交易所
f'u[G?C American Express Bank Limited 美国运通银行
^>h2.A J American Stock Exchange 美国证券交易所
*35o$P46 amortization 摊销
bE" J &;| amount due from banks 存放银行同业的款项
?xo<Fv amount due from banks abroad 存放海外银行同业的款项
O9:J
^g amount due from holding companies 控股公司欠款
:a M@"#F amount due from local banks 存放本港银行同业的款项
1 <wolTf amount due to banks 银行同业的存款
P~@I`r567 amount due to banks abroad 海外银行同业的存款
R)9FXz$). amount due to holding companies 控股公司存款
Cx8
H amount due to local banks 本港银行同业的存款
~tqNxlA amount due to outport banks 外埠银行同业的存款
Ap` D{u/ amount for note issue 发行纸币的款额
o6S`7uwJ*/ amount of bond 担保契据的款额
Cta!"=\ amount of consideration 代价款额
=
8\'AU amount of contribution 供款数额
[Mlmn$it amount of indebtedness 负债款额
jHc/ EZB amount of principal of the loan 贷款本金额
zfUkHL6 amount of rates chargeable 应征差饷数额
fU4{4M+9" amount of share capital 股本额
$+HS^m amount of sums assured 承保款额
` aaT
#r amount of variation 变动幅度
Ij s=4f amount of vote 拨款数额
*q(HW amount payable 应付款额
$I90KQB\_ amount receivable 应收款额
|( R[5q Amsterdam Stock Exchange 阿姆斯特丹证券交易所
KnYHjJa analysis 分析
z';h5GNd>z ancillary risk 附属风险
$ dHD annual account 周年帐目；周年帐目报表；年度决算；年结
w7_2JS annual accounting date 年结日期
) "y]_} annual allowance 每年免税额；年积金；年度津贴；年津
@#| R{5=+ annual balance 年度余额
3hNb
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]\:l>< annual estimates 周年预算
"yxBD
7 annual fee 年费
,
-S n annual general meeting 周年大会
o `[X _ annual growth rate 年增率；每年增长率
%L gfi annual long-term supplement 长期个案每年补助金
vX}mwK8
annual pensionable emolument 可供计算退休金的年薪
`jCq`- . annual report 年报
ij 1g2^],4 Annual Report on the Consumer Price Index 《消费物价指数年报》
^ px)W,O annual return 周年报表；周年申报表；每年报税表格
n 0ls a@l Annual Return Rules 《周年报表规则》
IN94[yW{1 annual review of consumer prices 每年消费物价回顾
r#K" d annual roll-forward basis 逐年延展方式
58_aI?~>> annual salary 年薪
k i|w?0s annual statement 年度报表；年度决算表
j_~lc,+m 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
'#x<Fo~hT annuitant 年金受益人
Q$DF3[NC annuity 年金
k3t2{=&'&x annuity contract 年金合约
[ 0hZg annuity on human life 人寿年金
7$I *ju_ antecedent debt 先前的债项
.A Z+|?d ante-dated cheque 倒填日期支票
cOEzS anticipated expenditure 预期开支
F I(M 1iJ anticipated net profit 预期纯利
}sS1 p6z anticipated revenue 预期收入
WnC0T5S?U anti-inflation measure 反通货膨胀措施
GE.@*W anti-inflationary stance 反通货膨胀立场
5V/CY cO apparent deficit 表面赤字
bLyG3~P;0 apparent financial solvency 表面偿债能力
-< B{?D apparent partner 表面合伙人
NbW5a3= application for personal assessment 个人入息课税申请书
<(-4?"1 application of fund 资金应用
9
!qVYU42( application to release as liquidator and to destruct the books of accounts and documents
^o*$+DbC 申请免除清盘人职务及毁灭帐簿与文件
zs@[!?A, appointed actuary 委任精算师
d@t3C8 appointed auditor 委任核数师；委任审计师
yj{:%Km :` appointed trustee 委任的受托人
9 8eS f appointer 委任人
MHKB:t]hA apportioned pro rata 按比例分摊
Gu9x4p apportionment 分配；分摊
)d-{# Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
-2Azpeh apportionment formula 分摊方程式
g ed k apportionment of estate duty 遗产税的分摊
%epK-q9[ appraisal 估价；评估
Sf0[^"7 appreciable growth 可观增长
:7Q,
`W9 appreciable impact 显着影响
i hdtq appreciable increase 可观增长
b`sph%& appreciation 增值；升值
EaGS}=qY5 appreciation against other currencies 相对其他货币升值
> jDx-H .N appreciation of the exchange value of Hong Kong dollar 港元汇值上升
S=~8nr/V appreciation tax 增值税
%;9 +`U appropriation 拨款；拨用；拨付
xF3H\`{4x appropriation account 拨款帐目
/q8?xP. Appropriation Bill 拨款法案
>w=xGb7 appropriation-in-aid system 补助拨款办法
7' xds approved assets 核准资产
,W/D 0 approved basket stock 认可一篮子证券
S+Yb sLf approved budget 核准预算
v mXY}Ul approved charitable donation 认可慈善捐款
:j2_Jn4UP approved charitable institution 认可慈善机构
VG`A* Vj
approved currency 核准货币；认可货币
>zDnJb&"& approved estimates 核准预算
tY=n("=2 approved estimates of expenditure 核准开支预算
D`^9
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?V&[U approved overseas trust company 核准海外信托公司
+(<}`!9M* approved pooled investment fund 核准汇集投资基金
~X
-.@k' approved provident fund scheme 认可公积金计划
v+Q# O[ approved provision 核准拨款
g#ONtY@*U approved redeemable share 核准可赎回股份
F- n1J?4b approved regional stock 认可地区性证券
9jwo f}OU approved retirement scheme 认可退休金计划
H;n(qBSB approved subordinated loan 核准附属贷款
S[ ,r . + arbitrage 套戥；套汇；套利
h&6x.ps@ arbitrageur 套戥者；套汇者
lEC5 8`Ws arbitrary amount 临时款项
ai ,Mez arrangement 措施；安排；协定
]jzINaMav arrears 欠款
=J nUTc _u arrears of pay 欠付薪酬
ico(4KSk arrears of revenue 逾期未收税款；逾期未收的帐项
xQhvs=Zm] articles of association 组织章程；组织细则；组织章程细则
S&P5##.u` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
1`_i%R^ ascertainment of profit 确定利润
c};Qr@vpo "Asia Clear" “亚洲结算系统”
O({-lI Asia Commercial Bank Ltd. 亚洲商业银行有限公司
h D/b O Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~U~4Q Q V Asian Development Fund [ADF] 亚洲发展基金
?%HtPm2< % Asian dollar bond 亚洲美元债券
qEpP%p Asian dollar market 亚洲美元市场
IczEddt@' Asian dollar rate 亚洲美元利率
?D6rFUs9; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Pz"!8b-MN Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
_dEf@== asked price 沽盘；喊价；索价；卖方报价
r(yb%p+ assessable income 应评税入息
2aN assessable loss 应评税亏损
S-h1p` assessable profit 应评税利润
ud-.R~ f{e assessable value 应评税值
1q! 6Sny@ assessed profit 估定利润
GJqSNi} assessed value 经评估价值
7c6-S@L assessment 评税；评定；估价；评税单
}r /L 9 assessment number 评税编号；估价编号
T8FKa4ikn assessment of additional tax 补加税评税
'vTD7a^ assessment of performance 业绩评估；实绩评价
gGU3e(!Uc Assessor 评税主任
6P;1I+5m{q asset price bubbles 资产价格泡沫
W DiF:@^K asset-backed securities 具资产保证的证券
v wzTrWA= assets accretion 资产增值
!`='K
+ assets and liabilities 资产与负债
+-#| M|a assets betterment statement 资产递增表；资产改进表
}h>e=< assets lending 实物放款；有抵押贷款
)[)-.{q assets of the company passing on the death 死者去世时转移的公司资产
4f"a/(>* assets pledged as security for liabilities 用作负债抵押的资产
]IJ.} assets portfolio 资产投资组合
b,G+=&6u assets price 资产价格
hk&p+NV! assets quality 资产质素
6|LDb"Rvy assets realization 资产变现
zq]V6 .]J assets refinancing arrangement 资产再集资安排
b\?#O} assets securitization 资产证券化
,Ql3R O, assets situated outside Hong Kong 在香港以外地方的资产
N[ArwV2O assets stripping 削减资产；拆卖资产
v.v3HB8p assets value 资产值
n@g[VR2t assignee 承让人
wy_TFV assignment 转让；转让书；转让契
U'.>w jO assignment of interest 权益转让
fp4 d?3G assignment of letters patent and trade mark 专利证书及商标转让
Q ;5'I3w assignment of property 物业转让；物业转让书
k< W]VS3N assignment right 转让权
ld[] f*RuW assignor 转让人
NnSI=M associate 有联系的人；有关连人士；相联者；合伙人；联系人
Dl/UZ@8pl Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
c e=6EYl associate member 附属会员
miHW1h[= associated body corporate 相联法人团体
VkhK2 associated company 相联公司；联属公司
Z/uRz]Hi associated corporation 相联法团
S,S_BB<Y[b Association of Chartered Certified Accountants [ACCA] [United Kingdom]
8yFD2(# 公认会计师公会〔英国〕
Zml9 ndzT Association of Futures Exchange Brokers 香港期货经纪协会
k C9A Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
`Xmpm4 ] association of underwriters 承保人组织
O t `}eL- assumption of control 接管
AD?^.< assurance 担保；保险；转易；转易书
dGh<R|U3 assurance of interest 权益的转易
x_Ais&Gc at 19XX price 按一九ＸＸ年价格计算
Punbw\9!d, at a discount 按赔价计算；按贴水价格计算；打折扣
PD/JXExK at a premium 按溢价计算；按升水价格计算
B{1+0k at call 通知付款；按通知
6x/ X8 zu at constant market price 按固定市价计算
6nGDoW# at constant price 按固定价格计算
rzaEVXbz1 at cost 按成本计算
web&M!- at current market price 按当时市价计算；按现时市价计算
bJB:]vs$ at current price 按当时价格计算；按现时价格计算
=AcbX _[ at factor cost 按要素成本计算；按生产要素成本计算
KS(T%mk\ at money-of-the-day price 按付款当日价格计算
!Fp MO`m at or better 按指定或较佳价位〔买卖指令〕
$ 9Q Vl at par 按面值计算；平价
}>frK#S at sight 见票即付
\wDO E(> at the close 按收市盘
FT (EH at the opening 按开市盘
_ 9
G y` attestation 见证；见证条款
y'yaCf at-the-money option 平价期权
h a 8do^x attorney 受权人；受托代表人
- U/& 3 attornment 新拥有人承认书
J; T_ 9 attributable profit 可归属利润
q9WSQ$:z8 attributable share value 可归属股份价值
5K6_#g4" Auckland Stock Exchange 奥克兰证券交易所
MB "?^~Sm auction 拍卖
Va*Uwy?x/) auctioneer 拍卖商
,$;CII
v audit 审计；核数
.=@M> TZM Audit Commission 审计署
dqKTF_+VhA Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
+Qc^A 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〕
p Y>yJ) audit review 帐目审查
Ca1)>1 Vz Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
u5CT7_#) audited account 审计帐目；经审计的帐目
& _90E audited annual account 经审计的周年帐目
]B,S <*h audited balance sheet 经审计的资产负债表
b0t];Gc%b auditor 核数师；核数主任；审计师
H8-,gV auditor's certificate 核数师证明书；审计师证明书
%] #;
~I% auditor's report 核数师报告；审计师报告
Yaa
M-o Aussie bond 澳元债券
q75F^AvH austerity budget 紧缩预算
1@nR.v "$ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
p6HZ2Q:a Australia All Ordinaries Index 澳洲所有普通股票指数
?pF ;{ Australian Dollar [AUD] 澳元
\
I? ;% Australian Options Market 澳大利亚期权市场
x(=kh%\; Australian Securities Commission 澳洲证券事务监察委员会
Le3S;SY& Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Aoo'i Australian Stock Exchange 澳大利亚证券交易所
W X\%FJ Austrian Schilling [ATS] 奥地利先令
)E[5lD61 authentication 认证；鉴证
n3|~X/I authority to purchase 委托购买证；委购书
ZXU e4@qfl authorization 认可；核准；授权；授权书
l
E&hw authorization by direction 指示授权
s*8hN*A/, authorization by instruction 指令授权
D 1hKjB& authorization by warrant 令状授权
'Yd%Tb|* authorization of unit trust 单位信托的认可
`jZX(H authorized agent 指定代理人
MZd\.]G@ authorized capital 法定资本
*UyV@ authorized clerk 出市员
QKP9*dz
authorized dealer 认可交易商
=V,'f authorized financial institution 认可财务机构
@`_j't, authorized fund 认可基金
5r+0^UAO:J authorized fund house 获授权的基金公司；认可基金公司
%DV@ 2rC< authorized institution 认可机构
S|>Up%{n[ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
I Mv^ 9T: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Qs?+vk?*h authorized insurer 获授权保险人；获认可承保人
s? 6 7@\ authorized investment 特准投资项目
Q[b({Vj;tG authorized person 获授权人
h3)KT+7. authorized representative 获授权代表
AQiP2`? authorized share capital 法定股本
fF d9D=EW. automated quotation system 自动报价系统
j qdI=!H Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
G1n W{vce 自动交易系统〔香港期货交易所有限公司〕
i
L m1l automatic adjustment mechanism 自动调整机制
]Z84w!z automatic adjustment system 自动调整系统
PCLSY8N Automatic Clearing House 自动票据交换所
9e1 6 g automatic exchange rates accumulation system 自动化汇率累集系统
AngECkF- Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
gOWyV @ automatic teller machine [ATM] 自动柜员机
| 5L1\O8# autopay 自动转帐
gP`!Ml Y@ available assets 可用资产
Q./ lX: available fiscal reserve 现存财政储备
$@Ay0GE I" available profit 可用利润
`-/l$A}
U Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
(jm.vL&5j average 平均；平均数；海损
ILO +=xU average basic salary 平均基本薪金
SQ
Fey~ average consumer expenditure 平均消费开支；一般消费开支
n47=eKd70 average cost 平均成本
v]BQIE?R / average cost of land production 增辟土地平均成本
JyqFFZ& average daily turnover 平均每日成交额
jo |q,t average daily wage rate 平均每日工资率
aW6+Up+G* average expenditure pattern 平均开支模式
b #^aM average growth rate 平均增长率
1`}fbX;"m) average net fixed assets 固定资产平均净值
)4`Ml*7x average of relatives 相对价格平均数
QhG-1P3# average price 平均价格
N*SgP@Bt average propensity to consume 平均消费倾向；一般消费倾向
/ SU V'J) average propensity to save 平均储蓄倾向；一般储蓄倾向
x ?V/3zW average rate 平均率
nfJ8Rt
average revenue 平均收入；平均收益
k41la? average stock 平均库存；平均存货
*M|\B|A. average yearly rent 平均年租
~4>Xi*
B avoidance of double taxation 避免双重课税
<{U{pCT% avoidance of tax 避税
