A:
^>uzMR!q5 A share Ａ股；甲类股份
#lQbMuR abatement of tax 减税；减扣免税额
xTX\% s| ABN AMRO Bank N.V. 荷兰银行
* eL%[B above-the-line expenditure 线上项目支出；经常预算支出
$"T1W=;j9 above-the-line receipt 线上项目收入；经常预算收入
EA2BN} ABSA Asia Limited 南非联合亚洲有限公司
|H5){ 2V>K absolute change 绝对数值变更
rd\mFz-SB absolute expenditure 实际开支
iYA06~ d absolute guideline figure 绝对准则数字
FpE83}@".w absolute interest 绝对权益
1 ,o C:N absolute order of discharge 绝对破产解除令
StWDNAf) absolute profit margin 绝对利润幅度
%4 cUa| =? absolute value 实值；绝对值
)$yqJ6y5 absolutely vested interest 绝对既得权益
{o7ib w=E) absorbed cost 已吸收成本；已分摊成本
h[3 N/yP absorption 吸收；分摊；合并
c6s*u %+}, absorption rate 吸收率；摊配率；分摊率
z.eqOPW ACB Finance Limited 亚洲商业财务有限公司
+DM+@F acceptable form of reciprocity 合理的互惠条件
AqvRzi(Y acceptable rate 适当利率；适当汇率
?V#%^ 57p acceptance agreement 承兑协议
bK; -X cm acceptance for honour 参加承兑
&Z5$
5,[ acceptor 承兑人；接受人；受票人
0 G9 @A8LU acceptor for honour 参加承兑人
B4R!V!Z* accident insurance 意外保险
'g#Ml`cm Accident Insurance Association of Hong Kong 香港意外保险公会
Wt"@?#L accident insurance scheme 意外保险计划
n .67f accident year basis 意外年度基准
iwCnW 7: accommodation 通融；贷款
o(>!T=f accommodation bill 通融票据；空头票据
[9a0J):w{ accommodation party 汇票代发人
dW<. account balance 帐户余额；帐户结余
Q<zL;AJ account book 帐簿
$} l0Nh'Eu account collected in advance 预收款项
!
2"zz/N{ account current book 往来帐簿
b ,7:=-D account of after-acquired property 事后取得的财产报告
jgY US@} account of defaulter 拖欠帐目
p*W4^2(d account payable 应付帐款
5JDqSz{ account payee only [A/C payee only] 只可转帐；存入收款人帐户
{g l-tRC3 account receivable 应收帐款
][ :6En} account receivable report 应收帐款报表
J$&!Y[0 account statement 结单；帐单；会计财务报表
]1%H.pF account title 帐户名称；会计科目
}f^r@3Cb3 accountant's report 会计师报告
`8\pihww Accountant's Report Rules 会计师报告规则
QY-P!JD accounting and auditing procedure 会计与审计程序；会计与核数程序
p{!aRB% Accounting Arrangements 《会计安排》
NaG1j+LN accounting basis 会计基础
ZP*Hx
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v*Qo bI Accounting Circular 《会计通告》
z]Z>+| accounting class 会计类别
1QE-[ | accounting date 记帐日期；会计结算日期
$WnK accounting for money 款项核算
#@Z z
Bf Accounting Officer 会计主任
B[C2uVEX: accounting period 会计报告期；会计期
zrU0YHmt accounting policy 会计政策；会计方针
kJ>l, AD/ accounting practice 会计惯例
X6!u(plVQ accounting principle 会计准则
*FR
Eh @R accounting record 会计记录
}k
duN0 accounting report 会计报告
C>N)~Ut Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1]fqt[*) Accounting Society of China 中国会计学会
:cG_aO kid accounting statement 会计报表
i5|A\ W v" accounting system 会计制度；会计系统
~y_TT5+ 3 accounting transaction 会计事项；帐务交易
)#T (2 A accounting treatment 会计处理
]&yO>\MgJB accounting year 会计年度
Mmbb}(< accretion 增值；添加
S YB
}
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%#02Z%?% accrual basis 应计制；权责发生制
6"[`"~9'V accrual basis accounting 应计制会计；权责发生制会计
WUGPi'x accrue 应累算；应计
0fXdE ;M3 accrued benefit 应累算利益
kE,~NG9P accrued charges 应计费用
qUx!-DMY accrued cumulative preference share dividend 应累算的累积优先股股息
ep3_G\m accrued expenses 应累算费用
! s?vj
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'7
6}6G% accrued interest receivable 应收利息；应计未收利息
nBaY| accrued right 累算权益
sJ7r9 O`x accruing profit 应累算的利润
YQ 4;X8I`r accumulated fiscal reserve 累积财政储备
xRP#}i:m accumulated profit 累积利润；滚存溢利
/t%IU accumulated reserve 累积储备
T WEmW&Q accumulation of surplus income 累积收益盈余
5ts8o&|
acquired assets 既得资产
XkCbdb acquisition 收购；购置；取得
d'kQE_y2. acquisition cost 购置成本
tu6c!o ,@ acquisition expenses 购置费用
z++*,2F acquisition of 100% interest 收购全部股权
8 ]dhNA5 acquisition of control 取得控制权
p<`q^ D acquisition of fixed assets 购置固定资产
,/m<= `*N| acquisition of shell “买壳”
K;_p>bI5 acquisition price 收购价
|
3!a= act of God 天灾
\5k[ "8~ acting partner 执事合伙人
hBLJKSv active market 买卖活跃的市场；交投畅旺的市场；旺市
aQMET~A: active partner 积极参与的合伙人
I Js*zzR active trading 交投活跃
PsEm(.z actual circulation 实际流通
J Q%e' actual cost 实际成本
I^[R]Js actual expenditure 实际开支；实际支出
/o.wCy,J< actual income 实际入息；实际收入；实际收益
E[Tz%x=P actual market 现货市场
HpSgGhL'J& actual price 现货价；实际价格
]b.@i&M actual profit 实际利润
#|GP]`YT actual quotation 实盘；实际价位；实际报价
z~A||@4' actual year basis 按实际年度计算
<!Nj2> actuals 实货
rV"<1y:g actuarial investigation 精算调查
,@/b7BVv actuarial principle 精算原则
;q6: *H / actuarial report 精算师报告
2l{ g$44 Actuarial Society of Hong Kong 香港精算学会
"T <Q#^m actuarial valuation 精算师估值
| 5Mhrb4. actuary 精算师
3:Y ZC9 ad referendum agreement 暂定协议；有待覆核的协定
R8c 1~ ' ad valorem duty 从价税；按值征税
8PDt 7
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9&g//JlD ad valorem fee 从价费
s IY `H^ ad valorem tariff 从价关税
)| XmF4R additional allowance 额外免税额
fR~_5 pt7 additional amount for unexpired risk 未过期风险的额外款额
/wKW additional assessable profit 补加应评税利润
J1 a/U@" additional assessment 补加评税
lHV
bn7 additional commitment 额外承担
<o3e0JCq additional commitment vote 额外承担拨款
i t ,i^32| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
-F /"W additional dependent parent allowance 供养父母额外免税额
Z$k4 T$,[- additional provision 额外拨款
:tedtV ~ additional stamp duty 附加印花税
3K @dW"3 additional tax 补加税罚款；补加税款
FdKp@&O+1 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
@%O"P9;s adjudged bankrupt 被裁定破产
,`^B!U3m adjudicated bankrupt 裁定破产人
8,a&i:C adjudication fee 裁定费；评定印花税额手续费；评估契据费
.*r ?zDV adjudication of bankruptcy 裁定破产；宣告破产
7F>5<Gv:- adjudication of insolvency 裁定无力偿还债务
}C}~)qaZv+ adjusted actual 经调整的实数；调整后的实数
,1Suq\
L adjusted current assets 经调整的流动资产；调整后的流动资产
c;&m}ImLe. adjusted figure 经调整的数字；调整后的数额
P c nr adjusted liabilities 经调整的负债；调整后的负债
/wljb b/s adjusted loss 经调整的亏损；调整后的亏损
G+=eu K2] 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
go|/I& adjusted profit 经调整的利润；调整后的利润
&[3 xpi{v adjusted surplus 经调整的盈余额；调整后的盈余额
Fs|fo-+H}k adjusted value 经调整的价值；调整后的价值
I+!w9o2nZ adjustment 调整；修订；理算〔保险〕
'8 1M%K O adjustment centre 调剂中心
']ya_ v~e adjustment lag 调整过程的时间差距；调整时差
Zi|MWaA.f adjustment mechanism 调整机制
Z uo7MR adjustment of loss 亏损调整
^Gq4Yr adjustment process 调整过程；调整程序
I
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y{uR h>l administered exchange rate 受管制汇率
TF} <,aR Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
!<h*\%; administration expenses 行政费用
(Vf&,b@U_ administration fee 手续费；行政费
T8Gx oNm administration in bankruptcy 破产管理
0<>I\UN0b administration order 遗产管理令
Tt `|26/ administrator 管理人；遗产管理人
x4Cr Wm administrator of the estate 遗产管理人
sw[1T_S> admission of debt 债项承认书
L
oe !@c admission of proof 接纳债权证明
o*_[3{FU advance 放贷款项；垫付款项；预支款项；预付款项
^ W eE%" advance account 暂支帐目；预付款帐户
W|NzdxCY advance compensation 预付补偿金
X) e6Y{vO advance from shareholder 股东垫款
N0O8to}V advance pending reimbursement 预支以待日后付还
glH&v8 advanced economy 先进经济体系
6^H64 jM advancement 预付；预付财产
2IFri|;-eb advances warrant 垫款令
^ ' lx5+- advancing 贷出
e#:.JbJ:D adverse balance 逆差
UAFl+d! adverse exchange 逆汇
vd|PTHV_ advertisement addressed to shareholders 在报章刊登的致股东通告
R61.!ql%w advice for collection 托收通知书
ctTg-J2. advice of drawing 提款通知书；汇票通知书
u_dT J, m advice of payment 付款通知
ZK [ 4 n5} Advisory Committee [Securities and Futures Commission]
izebQVQO* 谘询委员会〔证券及期货事务监察委员会〕
azr|Fz/ Advisory Committee on Diversification 经济多元化谘询委员会
%Nwap~=H; affidavit 誓章；遗产申报誓章
S)iv k x affidavit of no receipt 述明无收款的誓章
D?44:'x+- affiliate 联号；联营公司；附属公司
SpdQ<] affiliated company 附属公司；联号；联营公司
EFW'D=&h8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
<ap%+(!I affordability 负担能力
^o,P>u!9 African Development Bank [AfDB] 非洲开发银行
V k5}d[[l after-acquired property 事后取得的财产
f$Nz).( after-hours dealing 市后交易
` J|bGf# after-tax profit 税后盈利；税后利润；税后溢利
|#D3~au
agency agreement 代理协议
Dkay k agency expenses 代理机构的开支
EA7 8& agency fee 代理费
7"yA~e,l Agency Law 《代理法》
skh 6L!6*< agent 代理人；承销人
b/: 9^ &z agent of company 公司代理人
v?,_SVgAi agent's fee 代理人费；经纪费
G%Hr c aggregate 总计；总数；总体数字
%{!*)V\ aggregate amount 总款额；总额
^GQ+,0Yy aggregate assets and liabilities 总体资产与负债
BD&Jb H!( aggregate at constant price 按固定价格计算的总体数字
3V?JX5X\ aggregate demand 总需求
]{jdar^ aggregate gross position 总持仓量
iOkRB[hi aggregate limit 总限额
e%uPZ >'q aggregate of salaries tax 合计薪俸税
3lcd:= aggregate performance 总体表现；总体业绩
Z
`sM(?m aggregate supply 总体供应
\hai aggregate surplus 总盈余
8~YhT]R= aggregate total 整体总额
a[Ah aggregate value 总值；合计价值
vR.=o*!% aggregated basis 合计基准
fW~r%u
.y aggregated net chargeable income 合计应课税入息实额
4:.yE|@h[ aggregation 合并计算；合计；总和
{u{n b3/jl aggregation of incomes of husband and wife 夫妇入息合并计算
U$Z)v1&{ aggregation of property 财产的总和
mHrt)0\_ agio 差价；贴水
KhI g Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
(2RZc].M~ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
v Oy;=0$ 《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》
^ # B`GV Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
?){V7<'?y 《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》
2a'b}<|[( Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
5Mf bO3 《香港政府和大韩民国政府关于相互促进和保护投资协定》
5 ,cq-` agreement for a settlement 授产协议
y!&6"l$K] agreement for assignment 转让协议
X ,y0 J agreement for sale 售卖协议；买卖协议
qF C0$:z& agreement for sale and purchase 买卖协议
x o k8 agreement for the payment of interest 支付利息协议
H phvsre< agreement for the repayment of money 还款协议
0 "o% =i; agreement of reinsurance 再保险协议
w[}5qAI5*f Agricultural Bank of China 中国农业银行
Jte: U*2 air passenger departure tax 飞机乘客离境税
LG0+A}E=C Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
a'u:1C^\ airport tax 机场税
C ?JcCD2 alcohol duty 酒精税
XZde}zUWn alienation 让与；让渡；转让
piIj
t alimony 生活费；赡养费
VRQ'sn@ All Ordinaries Index [AOI] 所有普通股指数
:c[iS~ ~Y all risks 全险；综合险
\CNv,HUm3 All Sales Record for Stock Market 《股票市场成交报告》
%$}aWzQxll Allied Capital Resources Limited 新联财务有限公司
A:Pp;9wl all-items index [Consumer Price Index] 总指数〔消费物价指数〕
#\3(rzQVO allocation letter 拨款信件
8;K'77h allocation of fund 分配款项；预留款项
MKzIY:u g allocation of profit 利润分配；溢利分配
8MqKS}\H allocation warrant 拨款令
zO)A_s.6K allotment 分配；配股
n`gW&5,,z allotment notice 股份配售通知；配股通知
)F*;7]f allotment of shares 股份分配
3]"RaI4Q 0 allowable 可获宽免；免税的
V<:scLm#OF allowable business loss 可扣除的营业亏损
wXI6KN- allowable expenses 可扣税的支出
+NWhvs allowance 免税额；津贴；备抵；准备金
'0|0rwx allowance for debts 债项的免税额
xo3bY6<n allowance for depreciation by wear and tear 耗损折旧免税额
3}*)EC allowance for funeral expenses 殡殓费的免税额
8 :B(}Y 4K allowance for inflation 为通货膨胀而预留的款项；通胀准备金
*{[jO&& J allowance for repairs and outgoings 修葺及支出方面的免税额
Hj\>&vMf allowance to debtor 给债务人的津贴
KnK8\p88\ alteration of capital 资本更改
"=8= G alternate trustee 候补受托人
uflRW+-2 amalgamation 合并
Mtxn@m{i;" ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
x.W93e[]H ambit of charges 征税范围；收费范围
;U$Fz~rJ amended valuation 经修订的估值
|rW,:&; American Commodities Exchange 美国商品交易所
n1n->l*HGP American Express Bank Limited 美国运通银行
=E$Hq4I American Stock Exchange 美国证券交易所
Ot,eAiaX amortization 摊销
21ng94mC amount due from banks 存放银行同业的款项
0
~K4 v Sa amount due from banks abroad 存放海外银行同业的款项
&(&5ao)5 amount due from holding companies 控股公司欠款
6WUP#c@{ amount due from local banks 存放本港银行同业的款项
L-SW s8 amount due to banks 银行同业的存款
,xmL[Yk, amount due to banks abroad 海外银行同业的存款
6j
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#$k6OlK-r" amount due to local banks 本港银行同业的存款
<uq#smY amount due to outport banks 外埠银行同业的存款
:+u K1N amount for note issue 发行纸币的款额
%*J'!PC9n amount of bond 担保契据的款额
MoAZ!c F8 amount of consideration 代价款额
6[wA X amount of contribution 供款数额
l@C39VP amount of indebtedness 负债款额
cl3@+ v1 amount of principal of the loan 贷款本金额
C.su<B? amount of rates chargeable 应征差饷数额
,Hq*zc c amount of share capital 股本额
cvSr> <( amount of sums assured 承保款额
Qn0 1ig
amount of variation 变动幅度
(rF XzCI amount of vote 拨款数额
luLt~A 3H$ amount payable 应付款额
Ew.a*[W'' amount receivable 应收款额
DVC<P}/ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
fu
0]BdM analysis 分析
!.\- l2f ancillary risk 附属风险
4l) Q annual account 周年帐目；周年帐目报表；年度决算；年结
|a! y%R = annual accounting date 年结日期
\ct7~!qM annual allowance 每年免税额；年积金；年度津贴；年津
FQ6jM~ annual balance 年度余额
XQW9/AzN f annual disposable income 每年可动用收入
2g'o5B\ * annual estimates 周年预算
/D@ ( o`a annual fee 年费
)Pj8{.t4 annual general meeting 周年大会
x ,LQA0 annual growth rate 年增率；每年增长率
0=g~ozEW& annual long-term supplement 长期个案每年补助金
67,@*cK3?J annual pensionable emolument 可供计算退休金的年薪
`]*BDSvE annual report 年报
#ArMX3^+w7 Annual Report on the Consumer Price Index 《消费物价指数年报》
m~$S ]W f annual return 周年报表；周年申报表；每年报税表格
&v}c3wL] Annual Return Rules 《周年报表规则》
q2>dPI;3T annual review of consumer prices 每年消费物价回顾
bIs@CDB annual roll-forward basis 逐年延展方式
y*6-?@ annual salary 年薪
*.g@6IkAQ annual statement 年度报表；年度决算表
%p wpRD@ 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
\9 FWH}| annuitant 年金受益人
Y\cQ "9 annuity 年金
~r%>x annuity contract 年金合约
HzuB .B< annuity on human life 人寿年金
83~9Xb=!\ antecedent debt 先前的债项
LA\)B"{J ante-dated cheque 倒填日期支票
.LQvjK[N anticipated expenditure 预期开支
j)A$%xUo anticipated net profit 预期纯利
v J `'x anticipated revenue 预期收入
vBR W5@ anti-inflation measure 反通货膨胀措施
8AX+s\N anti-inflationary stance 反通货膨胀立场
Rq,ST: apparent deficit 表面赤字
*U{E[<k{ apparent financial solvency 表面偿债能力
Wu:@+~J.h apparent partner 表面合伙人
R\VM6>SN'S application for personal assessment 个人入息课税申请书
X.YMb
.\< application of fund 资金应用
L~Hgf/%5 application to release as liquidator and to destruct the books of accounts and documents
Zcq 4?-& 申请免除清盘人职务及毁灭帐簿与文件
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2 appointed actuary 委任精算师
}iu(-{Z appointed auditor 委任核数师；委任审计师
Z{#;my*X| appointed trustee 委任的受托人
B%~D`[~? appointer 委任人
\@% sX24 D apportioned pro rata 按比例分摊
~-dL #; apportionment 分配；分摊
sPKyg Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
moe5H apportionment formula 分摊方程式
N3C 8% apportionment of estate duty 遗产税的分摊
fa=OeuI appraisal 估价；评估
3 J{hG( 5 appreciable growth 可观增长
~YYg~6}vV appreciable impact 显着影响
orU++,S4Pm appreciable increase 可观增长
\ Gzo^w appreciation 增值；升值
Gb?O-z%8* appreciation against other currencies 相对其他货币升值
ww0m1 FzX appreciation of the exchange value of Hong Kong dollar 港元汇值上升
^Ko{#qbl/ appreciation tax 增值税
>mWu+ Nn: appropriation 拨款；拨用；拨付
n-%8RV appropriation account 拨款帐目
=2BB ~\G+ Appropriation Bill 拨款法案
JsA9Xdk` appropriation-in-aid system 补助拨款办法
0 lyCk } c approved assets 核准资产
W;^bc*a_ approved basket stock 认可一篮子证券
QqS?- approved budget 核准预算
"- tTN approved charitable donation 认可慈善捐款
P@RUopu,i approved charitable institution 认可慈善机构
lMcSe8LBQa approved currency 核准货币；认可货币
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@hW, approved estimates 核准预算
W@:a3RJ approved estimates of expenditure 核准开支预算
:zL.dJwa approved overseas insurer 核准海外保险人
TAXl73j_CY approved overseas trust company 核准海外信托公司
~582'-=+ approved pooled investment fund 核准汇集投资基金
y
8./)W&/ approved provident fund scheme 认可公积金计划
TNv E26.( approved provision 核准拨款
Q302!N approved redeemable share 核准可赎回股份
#h#Bcv0 Z approved regional stock 认可地区性证券
.F*2]xj @" approved retirement scheme 认可退休金计划
;~Em,M"o approved subordinated loan 核准附属贷款
.x^`y 2'U arbitrage 套戥；套汇；套利
%5zztReI arbitrageur 套戥者；套汇者
9gz"r arbitrary amount 临时款项
VB+sl2V<h arrangement 措施；安排；协定
Xc^7 arrears 欠款
/G>reG,G arrears of pay 欠付薪酬
j5cc"s arrears of revenue 逾期未收税款；逾期未收的帐项
_ `Abz2s articles of association 组织章程；组织细则；组织章程细则
^edg@fp Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
BhMHT : m ascertainment of profit 确定利润
W1 @Q)i "Asia Clear" “亚洲结算系统”
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?C Asia Commercial Bank Ltd. 亚洲商业银行有限公司
fC$~3v Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4cO||OsMU Asian Development Fund [ADF] 亚洲发展基金
!`VO#_TJ Asian dollar bond 亚洲美元债券
&M,"%w! Asian dollar market 亚洲美元市场
BBg&ZIYEh Asian dollar rate 亚洲美元利率
F [
Itq Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
E9Q?@' h Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
MKuy?mri~ asked price 沽盘；喊价；索价；卖方报价
GW(-'V/ assessable income 应评税入息
Q) l]TgvSe assessable loss 应评税亏损
^z[-pTY assessable profit 应评税利润
(5"BKu1t assessable value 应评税值
cZ"
Ut assessed profit 估定利润
's]+.3">L1 assessed value 经评估价值
B) 81mcy assessment 评税；评定；估价；评税单
\I\'c.$I.Y assessment number 评税编号；估价编号
@QAyXwp assessment of additional tax 补加税评税
6$'6x2, assessment of performance 业绩评估；实绩评价
Wu
71q= Assessor 评税主任
OGy/8B2c asset price bubbles 资产价格泡沫
p,?8s% asset-backed securities 具资产保证的证券
'9,14e6 assets accretion 资产增值
V zx%N. assets and liabilities 资产与负债
S*H :/Ip assets betterment statement 资产递增表；资产改进表
bW`@9 =E assets lending 实物放款；有抵押贷款
)-3!- 1 assets of the company passing on the death 死者去世时转移的公司资产
1m/=MET] assets pledged as security for liabilities 用作负债抵押的资产
by {G{M`X assets portfolio 资产投资组合
,{C(<1 assets price 资产价格
GXEOgf#i assets quality 资产质素
/WDz;, X assets realization 资产变现
cZRLYOC assets refinancing arrangement 资产再集资安排
Y[Gw<1F_ assets securitization 资产证券化
RRD\V3C84 assets situated outside Hong Kong 在香港以外地方的资产
^"w.v' sL assets stripping 削减资产；拆卖资产
;z9( assets value 资产值
NVnKgGlHgd assignee 承让人
/D[GXX assignment 转让；转让书；转让契
7p?6j)rj assignment of interest 权益转让
Y/t:9Aau assignment of letters patent and trade mark 专利证书及商标转让
p6V`b'*> assignment of property 物业转让；物业转让书
,EgIH%* g assignment right 转让权
i\S } aCm assignor 转让人
[@}{sH(#Ta associate 有联系的人；有关连人士；相联者；合伙人；联系人
}lgqRg)F9[ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
X$O,L[] 4 associate member 附属会员
6,'!z
?d% associated body corporate 相联法人团体
@= c{GA j associated company 相联公司；联属公司
?lxI&
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eiZv |?^0 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
auP:r 公认会计师公会〔英国〕
@j$tpz Association of Futures Exchange Brokers 香港期货经纪协会
S,5 >g07-` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^uW!=%D association of underwriters 承保人组织
qYFol# =% assumption of control 接管
GLb}_-| assurance 担保；保险；转易；转易书
;G.m;5A assurance of interest 权益的转易
g<s[6y A at 19XX price 按一九ＸＸ年价格计算
y( : hN) at a discount 按赔价计算；按贴水价格计算；打折扣
sBIqee'T at a premium 按溢价计算；按升水价格计算
0EM`,?i .Q at call 通知付款；按通知
<69/ZI),Y{ at constant market price 按固定市价计算
/KE PPp at constant price 按固定价格计算
Tk-PCra at cost 按成本计算
Z'GO p? at current market price 按当时市价计算；按现时市价计算
/UjRuUC] at current price 按当时价格计算；按现时价格计算
I~S`'()J at factor cost 按要素成本计算；按生产要素成本计算
.2h Q! )+ at money-of-the-day price 按付款当日价格计算
vi6EI
wZG at or better 按指定或较佳价位〔买卖指令〕
}>xgz hd T at par 按面值计算；平价
~ (B\X?v at sight 见票即付
p5C
sw5 at the close 按收市盘
Sv -}w$ at the opening 按开市盘
w\Q3h`.
attestation 见证；见证条款
!^ 6x64r at-the-money option 平价期权
qH6DZ| attorney 受权人；受托代表人
QEM") ( attornment 新拥有人承认书
9AJ!7J#v" attributable profit 可归属利润
gFJ& t^yL
attributable share value 可归属股份价值
<Ebkb3_ Auckland Stock Exchange 奥克兰证券交易所
hQBeM7$F_ auction 拍卖
0$,Ag;"^? auctioneer 拍卖商
!EM21Sc audit 审计；核数
Ms(;B* Audit Commission 审计署
kq:,}f c;B Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
9B'l+nP 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〕
i~z:Fe{ audit review 帐目审查
>"F~%D<. Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
>qx~m>2|8] audited account 审计帐目；经审计的帐目
;,' ! audited annual account 经审计的周年帐目
k Tex>1W; audited balance sheet 经审计的资产负债表
*6Rl[eXS auditor 核数师；核数主任；审计师
'N5qX>Ob auditor's certificate 核数师证明书；审计师证明书
1 X2 oz auditor's report 核数师报告；审计师报告
m7kDxs(KO Aussie bond 澳元债券
U:MkA(S%c austerity budget 紧缩预算
<_ */ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
AnPm5i. Australia All Ordinaries Index 澳洲所有普通股票指数
/[[zAq{OA Australian Dollar [AUD] 澳元
N)RWC7th{ Australian Options Market 澳大利亚期权市场
)1j~(C)E8 Australian Securities Commission 澳洲证券事务监察委员会
}QncT w0 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
e =Kv[R'(M Australian Stock Exchange 澳大利亚证券交易所
c6s(f Austrian Schilling [ATS] 奥地利先令
c0<Y017sG authentication 认证；鉴证
`Dh %c%j) authority to purchase 委托购买证；委购书
N>Y`>5 authorization 认可；核准；授权；授权书
Dt1{]~30 authorization by direction 指示授权
#X"\:yN authorization by instruction 指令授权
[Z URs3q authorization by warrant 令状授权
/^uvY authorization of unit trust 单位信托的认可
N jq#@*>[p authorized agent 指定代理人
2O9dU 5b authorized capital 法定资本
R ^](X* authorized clerk 出市员
yixW>W} authorized dealer 认可交易商
WGG|d)'@ authorized financial institution 认可财务机构
nB,FJJ{kb authorized fund 认可基金
T|ZZkNP|6 authorized fund house 获授权的基金公司；认可基金公司
I2 j;9Qcz authorized institution 认可机构
"MC&!AMv authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
h%+8}uywZ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
=]xN pX) authorized insurer 获授权保险人；获认可承保人
.1I];Cy0D authorized investment 特准投资项目
r'&9'rir2 authorized person 获授权人
9aZ3W<N`M authorized representative 获授权代表
kc8GnKM&mc authorized share capital 法定股本
qR]4m]o automated quotation system 自动报价系统
B[4y ( Im Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
$'9r=#EH 自动交易系统〔香港期货交易所有限公司〕
DGHX:Ft# automatic adjustment mechanism 自动调整机制
c#"\&~. P automatic adjustment system 自动调整系统
r-N2*uYtu Automatic Clearing House 自动票据交换所
a4 `@z:l automatic exchange rates accumulation system 自动化汇率累集系统
7R) )(- Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
e,~c~Db*
Q automatic teller machine [ATM] 自动柜员机
o,\%c" mC autopay 自动转帐
4N$s vA available assets 可用资产
.[2MPjg available fiscal reserve 现存财政储备
f [.hN available profit 可用利润
W]2;5 `MM Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
s7 xRry average 平均；平均数；海损
~g|e?$j average basic salary 平均基本薪金
;S?1E:\av average consumer expenditure 平均消费开支；一般消费开支
d'[aOH4} average cost 平均成本
0E\R\KO$> average cost of land production 增辟土地平均成本
D<++6HN&# average daily turnover 平均每日成交额
Mh+'f 93 average daily wage rate 平均每日工资率
>j`*-(`2fa average expenditure pattern 平均开支模式
i;)g0}x` average growth rate 平均增长率
0BaL!^> average net fixed assets 固定资产平均净值
j{U-=[$' average of relatives 相对价格平均数
'R] Z 9h average price 平均价格
M5ZW cD.1 average propensity to consume 平均消费倾向；一般消费倾向
q`$QroZT" average propensity to save 平均储蓄倾向；一般储蓄倾向
MqoQs{x average rate 平均率
E=QL4*?
average revenue 平均收入；平均收益
[PX'Jer average stock 平均库存；平均存货
BLaX p0 average yearly rent 平均年租
'd U$QO avoidance of double taxation 避免双重课税
RTY$oUqlZ avoidance of tax 避税
