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n<7u>;SJQ A share Ａ股；甲类股份
sI LS ey5` abatement of tax 减税；减扣免税额
02=ls V!U ABN AMRO Bank N.V. 荷兰银行
r@kP* above-the-line expenditure 线上项目支出；经常预算支出
~TqT }:,H above-the-line receipt 线上项目收入；经常预算收入
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(,.' ABSA Asia Limited 南非联合亚洲有限公司
`\CVV*hP absolute change 绝对数值变更
esX)"_xf absolute expenditure 实际开支
jQ+sn/ROp absolute guideline figure 绝对准则数字
fQdK]rLj absolute interest 绝对权益
t~hTp K* absolute order of discharge 绝对破产解除令
Mxl]"?z absolute profit margin 绝对利润幅度
cBXWfv4 absolute value 实值；绝对值
G8J*Wnwu[K absolutely vested interest 绝对既得权益
%JyXbv3m, absorbed cost 已吸收成本；已分摊成本
{<=#*qx[Y! absorption 吸收；分摊；合并
yK%ebq] absorption rate 吸收率；摊配率；分摊率
@7 <uMasfp ACB Finance Limited 亚洲商业财务有限公司
( Un_!) acceptable form of reciprocity 合理的互惠条件
k|xtr&1N.! acceptable rate 适当利率；适当汇率
F(,UA+$A acceptance agreement 承兑协议
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Fmr}o(q 1 acceptor 承兑人；接受人；受票人
t:)ERT") acceptor for honour 参加承兑人
e <cM[6H'D accident insurance 意外保险
!. T LW Accident Insurance Association of Hong Kong 香港意外保险公会
+>\id~c ( accident insurance scheme 意外保险计划
MTOy8 Im accident year basis 意外年度基准
eE@&ze>X accommodation 通融；贷款
}4//@J?: accommodation bill 通融票据；空头票据
fo0+dzazY accommodation party 汇票代发人
AUe# RP account balance 帐户余额；帐户结余
~1L:_Sg* account book 帐簿
E 3aDDFDH account collected in advance 预收款项
7.g [SBUOG account current book 往来帐簿
{{yZ@>o6 account of after-acquired property 事后取得的财产报告
D5,P)[ account of defaulter 拖欠帐目
j+-P :xvP account payable 应付帐款
>znRyQ~bM account payee only [A/C payee only] 只可转帐；存入收款人帐户
-E4XIn account receivable 应收帐款
]#2Y e7+ account receivable report 应收帐款报表
9DQa
PA6 account statement 结单；帐单；会计财务报表
VQ#3#Hj account title 帐户名称；会计科目
%w7pkh, accountant's report 会计师报告
kwpK1R4zs Accountant's Report Rules 会计师报告规则
x1 &W^~ accounting and auditing procedure 会计与审计程序；会计与核数程序
$~;D9 Accounting Arrangements 《会计安排》
=#gEB#$x: accounting basis 会计基础
H1n1-!%d accounting by Official Receiver 破产管理署署长呈交的帐目
N MOut@ Accounting Circular 《会计通告》
J M- t<. accounting class 会计类别
\>QF(J [8 accounting date 记帐日期；会计结算日期
GL{ 57 accounting for money 款项核算
/3 B
$ ( Accounting Officer 会计主任
uocHa5J accounting period 会计报告期；会计期
: GpDg accounting policy 会计政策；会计方针
UMl#D >:C< accounting practice 会计惯例
={>L rig:l accounting principle 会计准则
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g]ZD accounting record 会计记录
xg_D f, accounting report 会计报告
6 GP p>X Accounting Services Branch [Treasury] 会计事务部〔库务署〕
:>Rv!x ` Accounting Society of China 中国会计学会
PjA6Ji ;Hu accounting statement 会计报表
-#!x|ne accounting system 会计制度；会计系统
I/gjenUK accounting transaction 会计事项；帐务交易
-!W<DJ* accounting treatment 会计处理
RPd}Wf accounting year 会计年度
Z[__"^} accretion 增值；添加
91> fqe accrual 应计项目；应累算数目
U-/{0zB accrual basis 应计制；权责发生制
o]:3 H8 accrual basis accounting 应计制会计；权责发生制会计
Ig]iT accrue 应累算；应计
kVK/9dy-F accrued benefit 应累算利益
lKZB?Kk^w\ accrued charges 应计费用
s, k accrued cumulative preference share dividend 应累算的累积优先股股息
LJk%#yV|_ accrued expenses 应累算费用
: G\<y accrued interest payable 应付利息；应计未付利息
I$N8tn+E accrued interest receivable 应收利息；应计未收利息
b2b?hA'k accrued right 累算权益
<Rh6r}f accruing profit 应累算的利润
r}[7x]sP accumulated fiscal reserve 累积财政储备
Mi '8
~J accumulated profit 累积利润；滚存溢利
m<F Ou<y accumulated reserve 累积储备
8#!i[UF dj accumulation of surplus income 累积收益盈余
NT@;N /I acquired assets 既得资产
D?XM,l + acquisition 收购；购置；取得
J Ro?s~Ih acquisition cost 购置成本
FFdB tB acquisition expenses 购置费用
(jU6GJRP acquisition of 100% interest 收购全部股权
0c K{ acquisition of control 取得控制权
;22oY>w acquisition of fixed assets 购置固定资产
m3I l3ZY. acquisition of shell “买壳”
otggN:^Qw acquisition price 收购价
[kE." # act of God 天灾
gUyR_5q)8l acting partner 执事合伙人
!,V{zT R active market 买卖活跃的市场；交投畅旺的市场；旺市
[q !T Iq active partner 积极参与的合伙人
^&y$Wd]6 active trading 交投活跃
,|&9M^ actual circulation 实际流通
A\8}|r(>9E actual cost 实际成本
K2%w0ohC actual expenditure 实际开支；实际支出
P(F+ f `T actual income 实际入息；实际收入；实际收益
|$5[(6T| actual market 现货市场
3U_2! zF3_ actual price 现货价；实际价格
V< k8N^ actual profit 实际利润
C8z{XSo actual quotation 实盘；实际价位；实际报价
o,|[GhtHqs actual year basis 按实际年度计算
[1.+H yJ} actuals 实货
>4t+:Ut: actuarial investigation 精算调查
? -^~ f actuarial principle 精算原则
OS8q( 2z?s actuarial report 精算师报告
,#p XpAz/ Actuarial Society of Hong Kong 香港精算学会
0RoU}r@z4 actuarial valuation 精算师估值
J9~ g|5 actuary 精算师
HRB<Y
mP@ ad referendum agreement 暂定协议；有待覆核的协定
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Hd|7F'u= ad valorem duty 从价税；按值征税
s% <e D ad valorem duty system 从价税制
[l ,Ei? ad valorem fee 从价费
\7CGUB>L ad valorem tariff 从价关税
B^g ?=|{ additional allowance 额外免税额
h@a+NE8 additional amount for unexpired risk 未过期风险的额外款额
E*+{t~ additional assessable profit 补加应评税利润
yn#X;ja- additional assessment 补加评税
j_Yp>=+[ additional commitment 额外承担
5LOo8xN additional commitment vote 额外承担拨款
oc s+d\ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ynbuN x* additional dependent parent allowance 供养父母额外免税额
AM!G1^c additional provision 额外拨款
~?(N additional stamp duty 附加印花税
rS;Dmm additional tax 补加税罚款；补加税款
F i0GknQ+ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
i-6 Z"b{ adjudged bankrupt 被裁定破产
~c\e'≻ adjudicated bankrupt 裁定破产人
Qjb:WC7he adjudication fee 裁定费；评定印花税额手续费；评估契据费
. 0es 3Rj adjudication of bankruptcy 裁定破产；宣告破产
)= =Jfn y adjudication of insolvency 裁定无力偿还债务
?!+MM&c-n adjusted actual 经调整的实数；调整后的实数
[UH||qW adjusted current assets 经调整的流动资产；调整后的流动资产
0\e IQp adjusted figure 经调整的数字；调整后的数额
wp&=$Aa)' adjusted liabilities 经调整的负债；调整后的负债
?"g! adjusted loss 经调整的亏损；调整后的亏损
+llR204 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
!jTcsN% adjusted profit 经调整的利润；调整后的利润
S_Wrw z adjusted surplus 经调整的盈余额；调整后的盈余额
, N)/w1?I adjusted value 经调整的价值；调整后的价值
@H= :)* ; adjustment 调整；修订；理算〔保险〕
:5{wf Am adjustment centre 调剂中心
<[-nF"Q adjustment lag 调整过程的时间差距；调整时差
pS:4CNI{ adjustment mechanism 调整机制
2 O%`G+\) adjustment of loss 亏损调整
*6 >.!& adjustment process 调整过程；调整程序
>G%o,9i adjustment range 调整幅度
76`8=!]R administered exchange rate 受管制汇率
}9FSO9*&} Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
.nVa[B |. administration expenses 行政费用
nR-YrR*k administration fee 手续费；行政费
-X"p:=;j administration in bankruptcy 破产管理
cH&J{WeZa administration order 遗产管理令
,LnI I administrator 管理人；遗产管理人
w9bbMx administrator of the estate 遗产管理人
k=jk`c{<[ admission of debt 债项承认书
r8xv #r 1 admission of proof 接纳债权证明
h-[VH% advance 放贷款项；垫付款项；预支款项；预付款项
y2^Y /)
advance account 暂支帐目；预付款帐户
jWrj?DV,2N advance compensation 预付补偿金
q Hrc9fB advance from shareholder 股东垫款
;'cN<x)% | advance pending reimbursement 预支以待日后付还
6} FP advanced economy 先进经济体系
Jt}Bpg!J advancement 预付；预付财产
85LAY aw advances warrant 垫款令
MB~=f[cUnd advancing 贷出
A|<j X} adverse balance 逆差
t&AFU t\c adverse exchange 逆汇
V T\F]Oa# advertisement addressed to shareholders 在报章刊登的致股东通告
fR(d advice for collection 托收通知书
uc) {+'[ advice of drawing 提款通知书；汇票通知书
?M\{&mlF advice of payment 付款通知
a m|F?|1 Advisory Committee [Securities and Futures Commission]
73/P& hT 谘询委员会〔证券及期货事务监察委员会〕
AH X St Advisory Committee on Diversification 经济多元化谘询委员会
LhA/ xf affidavit 誓章；遗产申报誓章
v]B 3m affidavit of no receipt 述明无收款的誓章
75XJL;W # affiliate 联号；联营公司；附属公司
kH
G"XTL affiliated company 附属公司；联号；联营公司
d^{RQ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^rifRY-,yO affordability 负担能力
xe^Gs]fm African Development Bank [AfDB] 非洲开发银行
,X`)ct after-acquired property 事后取得的财产
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G after-hours dealing 市后交易
hHV" ;bk after-tax profit 税后盈利；税后利润；税后溢利
e ,W%uH>X agency agreement 代理协议
hpO`] agency expenses 代理机构的开支
o! kbK#k agency fee 代理费
~f$|HP} Agency Law 《代理法》
t.xxSU5~% agent 代理人；承销人
n[lJLm^(_C agent of company 公司代理人
^\4h<M agent's fee 代理人费；经纪费
z=q3Zo aggregate 总计；总数；总体数字
iO|se:LY< aggregate amount 总款额；总额
hoK>~:; aggregate assets and liabilities 总体资产与负债
v>Q #B aggregate at constant price 按固定价格计算的总体数字
\1D <!k\S aggregate demand 总需求
~a ]+#D aggregate gross position 总持仓量
w9< R#y[A aggregate limit 总限额
&L'Dqew,* aggregate of salaries tax 合计薪俸税
l1BtI_7p aggregate performance 总体表现；总体业绩
: y%d aggregate supply 总体供应
#h`
V>; aggregate surplus 总盈余
,-8"R`UI8 aggregate total 整体总额
DtXrWS/ aggregate value 总值；合计价值
'>-gi}z7 aggregated basis 合计基准
bk;?9%TW aggregated net chargeable income 合计应课税入息实额
H[,i{dD aggregation 合并计算；合计；总和
f4 P8Oz aggregation of incomes of husband and wife 夫妇入息合并计算
TQpf Q aggregation of property 财产的总和
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a q!^!z agio 差价；贴水
$u]jy0X<Y; Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
C~2F9Pg Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
haK3?A,"_A 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
gG<~-8uQ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
M2OIB H4! 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
_>(^tCo Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<>y;.@}Q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
itBwCIj G agreement for a settlement 授产协议
-GhP9; d agreement for assignment 转让协议
[ q?<Qe agreement for sale 售卖协议；买卖协议
5:Z0Pt agreement for sale and purchase 买卖协议
;z}i-cNae agreement for the payment of interest 支付利息协议
B +\3-q agreement for the repayment of money 还款协议
o<BOYrS agreement of reinsurance 再保险协议
?!A 7rb/tj Agricultural Bank of China 中国农业银行
YIoQL}pX air passenger departure tax 飞机乘客离境税
GpY"f c% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
e7Xeo +/ airport tax 机场税
6#7Lm) g8 alcohol duty 酒精税
,(d) Qg alienation 让与；让渡；转让
Wbr|_W alimony 生活费；赡养费
!t$'AoVBq All Ordinaries Index [AOI] 所有普通股指数
2Rw&C6("w all risks 全险；综合险
sFT.Oxg< All Sales Record for Stock Market 《股票市场成交报告》
\<JSkr[h!" Allied Capital Resources Limited 新联财务有限公司
FGigbtj` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8i >ZY allocation letter 拨款信件
R!\_rc1/ allocation of fund 分配款项；预留款项
vK|E>nL allocation of profit 利润分配；溢利分配
8@i7pBl@ allocation warrant 拨款令
xjfV?B'Y}V allotment 分配；配股
Qu?R8+" KS allotment notice 股份配售通知；配股通知
%7zuQ \w allotment of shares 股份分配
_}lZ,L(w allowable 可获宽免；免税的
{ C=NUK%? allowable business loss 可扣除的营业亏损
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o*#t allowable expenses 可扣税的支出
BLfTsNzmt allowance 免税额；津贴；备抵；准备金
0^I|u t4 allowance for debts 债项的免税额
C7lH]`W|/ allowance for depreciation by wear and tear 耗损折旧免税额
i2E )P x allowance for funeral expenses 殡殓费的免税额
ehzM) uK allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]R h#g5X allowance for repairs and outgoings 修葺及支出方面的免税额
|=Eo?Q_ allowance to debtor 给债务人的津贴
(G z b alteration of capital 资本更改
"6MVvpy" alternate trustee 候补受托人
QdT}wkX amalgamation 合并
CR8 /Ke ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
1"zDin!A ambit of charges 征税范围；收费范围
_4" mAPt amended valuation 经修订的估值
}Lc-7[/ American Commodities Exchange 美国商品交易所
nzd2zY>V American Express Bank Limited 美国运通银行
Wk~W Ozr}^ American Stock Exchange 美国证券交易所
0 h#l JS* amortization 摊销
_ky,;9G] amount due from banks 存放银行同业的款项
5]KW^ sL amount due from banks abroad 存放海外银行同业的款项
|^: cG 4 e amount due from holding companies 控股公司欠款
.A R#&mL9 amount due from local banks 存放本港银行同业的款项
d4u }) amount due to banks 银行同业的存款
t2/#&J] amount due to banks abroad 海外银行同业的存款
lD)%s! amount due to holding companies 控股公司存款
#p P[xE"Y amount due to local banks 本港银行同业的存款
R)_%i<nq\ amount due to outport banks 外埠银行同业的存款
*w^C"^* amount for note issue 发行纸币的款额
PmkR3<=leg amount of bond 担保契据的款额
\Jx04[= amount of consideration 代价款额
)WRLBFi3 amount of contribution 供款数额
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A2~ amount of indebtedness 负债款额
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iS1\* amount of principal of the loan 贷款本金额
f,h J~ amount of rates chargeable 应征差饷数额
h]. <t& amount of share capital 股本额
"$#xK | t amount of sums assured 承保款额
@Z* W amount of variation 变动幅度
Dd'm U amount of vote 拨款数额
pWy=W&0~qf amount payable 应付款额
WKC.$[ T= amount receivable 应收款额
/(u}KMR!f Amsterdam Stock Exchange 阿姆斯特丹证券交易所
f\]sz?KY analysis 分析
"@%7 -nu ancillary risk 附属风险
0H6(EzN annual account 周年帐目；周年帐目报表；年度决算；年结
LxYrl- annual accounting date 年结日期
}SX,^|eN annual allowance 每年免税额；年积金；年度津贴；年津
?u{~> annual balance 年度余额
F<n 3 annual disposable income 每年可动用收入
p`b"-[93 annual estimates 周年预算
8$")%_1] annual fee 年费
-e_hrCW&9 annual general meeting 周年大会
zz+$=(T:M annual growth rate 年增率；每年增长率
KC/=TSSXd. annual long-term supplement 长期个案每年补助金
-m)X]]~C annual pensionable emolument 可供计算退休金的年薪
r[2ILe annual report 年报
}Ga\wV Annual Report on the Consumer Price Index 《消费物价指数年报》
gRCdY8GH annual return 周年报表；周年申报表；每年报税表格
CnpV:>V= Annual Return Rules 《周年报表规则》
d ^^bke$~ annual review of consumer prices 每年消费物价回顾
C`$n[kCJ annual roll-forward basis 逐年延展方式
l n{e1':$" annual salary 年薪
8K.R= annual statement 年度报表；年度决算表
Id_2PkIN$~ 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"C annuitant 年金受益人
~D<IB #C annuity 年金
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#U)wn: annuity contract 年金合约
J3e 96t~u annuity on human life 人寿年金
N*"p|yhd] antecedent debt 先前的债项
'10oK {m$ ante-dated cheque 倒填日期支票
j}%ja_9S anticipated expenditure 预期开支
0xxg|;h.,g anticipated net profit 预期纯利
d6'{r je( anticipated revenue 预期收入
c9HrMgW anti-inflation measure 反通货膨胀措施
*AG#316 anti-inflationary stance 反通货膨胀立场
<oR a3Gi(% apparent deficit 表面赤字
k[bD\' apparent financial solvency 表面偿债能力
&,}j #3< apparent partner 表面合伙人
JW{rA6? application for personal assessment 个人入息课税申请书
q )Lu_6 mg application of fund 资金应用
3N dq> application to release as liquidator and to destruct the books of accounts and documents
Wl B 申请免除清盘人职务及毁灭帐簿与文件
b<a4'M appointed actuary 委任精算师
( pY 7J appointed auditor 委任核数师；委任审计师
@Fluc,Il appointed trustee 委任的受托人
+
,%&e appointer 委任人
B| R@5mjm apportioned pro rata 按比例分摊
ZjgsR|i apportionment 分配；分摊
I%r{]-Obr- Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
+b.g$CRr apportionment formula 分摊方程式
T^Y([23 apportionment of estate duty 遗产税的分摊
[h^2Y&Au 5 appraisal 估价；评估
ySx>L uY#3 appreciable growth 可观增长
G~Hzec{#tg appreciable impact 显着影响
"]"|"0#i appreciable increase 可观增长
|bq$xp appreciation 增值；升值
v9:9E|, U+ appreciation against other currencies 相对其他货币升值
IEXt: appreciation of the exchange value of Hong Kong dollar 港元汇值上升
'9S 8}q appreciation tax 增值税
UELy"z
R appropriation 拨款；拨用；拨付
x,rlrxI appropriation account 拨款帐目
01}C^iD Appropriation Bill 拨款法案
Q~OxH'>>( appropriation-in-aid system 补助拨款办法
qCljo5Tq' approved assets 核准资产
>d,jKlh^.% approved basket stock 认可一篮子证券
v16 JgycM approved budget 核准预算
6A>dhU approved charitable donation 认可慈善捐款
3
^>l\, approved charitable institution 认可慈善机构
<QA6/Ef7 approved currency 核准货币；认可货币
b:Wm8pp? approved estimates 核准预算
xCg52zkH# approved estimates of expenditure 核准开支预算
ox(j^x]NC approved overseas insurer 核准海外保险人
<}E!w_yi approved overseas trust company 核准海外信托公司
d/ARm-D approved pooled investment fund 核准汇集投资基金
eZSNNgD<: approved provident fund scheme 认可公积金计划
=osv3>&q approved provision 核准拨款
e7m*rh%5> approved redeemable share 核准可赎回股份
JTr vnA approved regional stock 认可地区性证券
P+s !|7' approved retirement scheme 认可退休金计划
nSW=LjrO~< approved subordinated loan 核准附属贷款
yUZb #%n arbitrage 套戥；套汇；套利
O!P H&;H arbitrageur 套戥者；套汇者
~Lm$i6E < arbitrary amount 临时款项
:<hXH^n arrangement 措施；安排；协定
F @mQQ arrears 欠款
t; 4]cg:_ arrears of pay 欠付薪酬
?)kG A$m# arrears of revenue 逾期未收税款；逾期未收的帐项
_I)U%? V+ articles of association 组织章程；组织细则；组织章程细则
{4G%:09~J Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
=h0,?]z ascertainment of profit 确定利润
<~6h|F8 "Asia Clear" “亚洲结算系统”
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"3_ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
5_- (<B Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
v*r7Zz6l Asian Development Fund [ADF] 亚洲发展基金
ToJ$A`_!` Asian dollar bond 亚洲美元债券
h-G)o[MA Asian dollar market 亚洲美元市场
YE|SK x@ Asian dollar rate 亚洲美元利率
Tw""}|] g Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
G&i!Hs Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
(#Wu# F1; asked price 沽盘；喊价；索价；卖方报价
1DE 1. 1 assessable income 应评税入息
$oj:e?8N assessable loss 应评税亏损
PmKeF} assessable profit 应评税利润
%>~sJ0 assessable value 应评税值
4k BaB assessed profit 估定利润
2 lj'"nm assessed value 经评估价值
i.3= !6z assessment 评税；评定；估价；评税单
(-ufBYO6 assessment number 评税编号；估价编号
F<qz[,]|-j assessment of additional tax 补加税评税
%k;|\%B` assessment of performance 业绩评估；实绩评价
(Tn- >).AO Assessor 评税主任
0w )^) asset price bubbles 资产价格泡沫
l:j4Ft 8 asset-backed securities 具资产保证的证券
M_"L9^^> N assets accretion 资产增值
q1Q L@Ax assets and liabilities 资产与负债
\P.I)n`8 y assets betterment statement 资产递增表；资产改进表
X ~l VVBO assets lending 实物放款；有抵押贷款
h| ,:e;>} assets of the company passing on the death 死者去世时转移的公司资产
6LalW5I assets pledged as security for liabilities 用作负债抵押的资产
BI3@|,._N assets portfolio 资产投资组合
Lv| q assets price 资产价格
N"]q='t assets quality 资产质素
q35f&O; assets realization 资产变现
%Z) :>' assets refinancing arrangement 资产再集资安排
/H8g( assets securitization 资产证券化
t
m 7^yn: assets situated outside Hong Kong 在香港以外地方的资产
CIb2J)qev assets stripping 削减资产；拆卖资产
]ooIr Y8 assets value 资产值
GBRa.;Kk assignee 承让人
R)QC )U assignment 转让；转让书；转让契
.(^ ,z& assignment of interest 权益转让
f33 l$pOp assignment of letters patent and trade mark 专利证书及商标转让
- `p4-J!Fy assignment of property 物业转让；物业转让书
] Hzt b assignment right 转让权
L*&p ! assignor 转让人
:I+Gu*0WD associate 有联系的人；有关连人士；相联者；合伙人；联系人
I@yCTl uV$ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
K
i'Fn" associate member 附属会员
5@+,Xh,H|t associated body corporate 相联法人团体
,N !o associated company 相联公司；联属公司
2E}*v5b, associated corporation 相联法团
P_*" dza Association of Chartered Certified Accountants [ACCA] [United Kingdom]
<Bw^!.jAF 公认会计师公会〔英国〕
X!9 B2w Association of Futures Exchange Brokers 香港期货经纪协会
#,":vr Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
j$?{\iXZ association of underwriters 承保人组织
C -\S/y d assumption of control 接管
;<j0f~G` assurance 担保；保险；转易；转易书
y CVI\y \B assurance of interest 权益的转易
i*/Yz *< at 19XX price 按一九ＸＸ年价格计算
\$*7 >`k at a discount 按赔价计算；按贴水价格计算；打折扣
]x(e&fyHB at a premium 按溢价计算；按升水价格计算
|8My42yf at call 通知付款；按通知
u~WVGjoQ at constant market price 按固定市价计算
5h Q E4/hH at constant price 按固定价格计算
TFkZp e; at cost 按成本计算
A
Q 'J9 at current market price 按当时市价计算；按现时市价计算
(9Ux{@$o[ at current price 按当时价格计算；按现时价格计算
_j< K=){ at factor cost 按要素成本计算；按生产要素成本计算
G
8g<>d{j at money-of-the-day price 按付款当日价格计算
l'/R&`-n at or better 按指定或较佳价位〔买卖指令〕
;/r1}tl+3> at par 按面值计算；平价
x KuRh}^K at sight 见票即付
8 ~J(](QA at the close 按收市盘
@zU6t|mhz at the opening 按开市盘
.J)I | ' attestation 见证；见证条款
6W]9$n\"? at-the-money option 平价期权
ABD)}n=%c attorney 受权人；受托代表人
e?JW attornment 新拥有人承认书
NbgK@eV}+{ attributable profit 可归属利润
i{`FmrPO~ attributable share value 可归属股份价值
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]_w.@ Auckland Stock Exchange 奥克兰证券交易所
JM x>][xD auction 拍卖
pe] A5\4c auctioneer 拍卖商
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y0%u audit 审计；核数
G9 xmmc Audit Commission 审计署
:6vm+5! Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
4^WpS/#4 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
@m w5~ + audit review 帐目审查
[AYOYENp- Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
k1{K*O$e audited account 审计帐目；经审计的帐目
wt!nMQ audited annual account 经审计的周年帐目
/s@o Z{h audited balance sheet 经审计的资产负债表
aMWmLpv4' auditor 核数师；核数主任；审计师
"alyfyBu'M auditor's certificate 核数师证明书；审计师证明书
x4;" !Kq\ auditor's report 核数师报告；审计师报告
?[g=F <r Aussie bond 澳元债券
"Zl 5 < austerity budget 紧缩预算
bdC8zDD Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
M>~D rul Australia All Ordinaries Index 澳洲所有普通股票指数
UNom- Australian Dollar [AUD] 澳元
Ta(Y:*Ri Australian Options Market 澳大利亚期权市场
[d(U3 8BI Australian Securities Commission 澳洲证券事务监察委员会
nbm&wa[ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
1FlX '[vh Australian Stock Exchange 澳大利亚证券交易所
U+:m4a Austrian Schilling [ATS] 奥地利先令
]x RM&=)< authentication 认证；鉴证
\m(VdE authority to purchase 委托购买证；委购书
K {|p~B authorization 认可；核准；授权；授权书
2R;}y7 { authorization by direction 指示授权
@D{KdyW authorization by instruction 指令授权
$c]fPt"i authorization by warrant 令状授权
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authorization of unit trust 单位信托的认可
$8 UUzk authorized agent 指定代理人
3Z5D)zuc authorized capital 法定资本
x3 q]I 8q authorized clerk 出市员
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authorized dealer 认可交易商
i~I%D%; authorized financial institution 认可财务机构
fVF2-Rh= authorized fund 认可基金
n>ULRgiT:o authorized fund house 获授权的基金公司；认可基金公司
WY?[,_4U authorized institution 认可机构
(.D~0a JU authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Si8pzd authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
}uJu>'1[G authorized insurer 获授权保险人；获认可承保人
*5%d XixN authorized investment 特准投资项目
=Je[c,&j$? authorized person 获授权人
tnH2sHby authorized representative 获授权代表
$*e2YQdLo authorized share capital 法定股本
`UD/}j@ automated quotation system 自动报价系统
/|tJ6T1LrB Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
AK'[c+2 [ 自动交易系统〔香港期货交易所有限公司〕
Fq |Ni$ automatic adjustment mechanism 自动调整机制
B:'J `M"N automatic adjustment system 自动调整系统
41`n1:-] Automatic Clearing House 自动票据交换所
R=gb ' automatic exchange rates accumulation system 自动化汇率累集系统
lR )67a Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
.E`\MtA automatic teller machine [ATM] 自动柜员机
X:HacYqtC autopay 自动转帐
T ]t'39 available assets 可用资产
ZA0mz 65 available fiscal reserve 现存财政储备
vHyC; 4' available profit 可用利润
zHA!%> %' Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
RRmz"j> average 平均；平均数；海损
O _ `VV* average basic salary 平均基本薪金
} Yb[ average consumer expenditure 平均消费开支；一般消费开支
^E;kgED5 average cost 平均成本
U#lCj0iUt, average cost of land production 增辟土地平均成本
A P)L:7w'e average daily turnover 平均每日成交额
Bt@^+vH ~ average daily wage rate 平均每日工资率
Q# ~Q=T'< average expenditure pattern 平均开支模式
_K]_
@Ivh average growth rate 平均增长率
C _'%N lJ' average net fixed assets 固定资产平均净值
.+PI}[g average of relatives 相对价格平均数
u+Y\6~=+ average price 平均价格
%|auAq&w average propensity to consume 平均消费倾向；一般消费倾向
fObg3S92 average propensity to save 平均储蓄倾向；一般储蓄倾向
v- 2:(I V average rate 平均率
nV"~-On average revenue 平均收入；平均收益
e>6y% v; average stock 平均库存；平均存货
dBYmiF!+ average yearly rent 平均年租
wjH zE
avoidance of double taxation 避免双重课税
g%sluT[# avoidance of tax 避税
