A:
Zym6btc A share Ａ股；甲类股份
2lCFE) abatement of tax 减税；减扣免税额
|Ha#2pt{bc ABN AMRO Bank N.V. 荷兰银行
vWZXb ` above-the-line expenditure 线上项目支出；经常预算支出
u0c}[BAF above-the-line receipt 线上项目收入；经常预算收入
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*A|h ABSA Asia Limited 南非联合亚洲有限公司
=9X1 +x absolute change 绝对数值变更
68Gywk3]=u absolute expenditure 实际开支
BtZ]~S}v absolute guideline figure 绝对准则数字
C/IF~<B absolute interest 绝对权益
D]]wJQU2 absolute order of discharge 绝对破产解除令
viG,z4Zf absolute profit margin 绝对利润幅度
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$,y-;$ absolute value 实值；绝对值
=c'4rJ$+ absolutely vested interest 绝对既得权益
kIVQ2hmv absorbed cost 已吸收成本；已分摊成本
{d'-1 z"q absorption 吸收；分摊；合并
pA ~} _ absorption rate 吸收率；摊配率；分摊率
>%k6k1CZ ACB Finance Limited 亚洲商业财务有限公司
k~ ^4 acceptable form of reciprocity 合理的互惠条件
MQQm3VaKS acceptable rate 适当利率；适当汇率
R7kkth acceptance agreement 承兑协议
W&IG,7tr acceptance for honour 参加承兑
r<ucHRO# acceptor 承兑人；接受人；受票人
4"|Xndh1. acceptor for honour 参加承兑人
_cX}!d!j accident insurance 意外保险
qcS.=C j?) Accident Insurance Association of Hong Kong 香港意外保险公会
kFv*>>X` accident insurance scheme 意外保险计划
Q$c6l[(g accident year basis 意外年度基准
;:fW]5"R accommodation 通融；贷款
rG}e\ziKuj accommodation bill 通融票据；空头票据
4,e' B-. accommodation party 汇票代发人
z# ^fS
| account balance 帐户余额；帐户结余
AJ bCC account book 帐簿
TI4Hu,rc account collected in advance 预收款项
YV<y-,Io account current book 往来帐簿
,U z8 _r account of after-acquired property 事后取得的财产报告
]>t~Bcn m account of defaulter 拖欠帐目
LE\=Y;% account payable 应付帐款
-> 8Kd1^F account payee only [A/C payee only] 只可转帐；存入收款人帐户
"XR=P>
xk account receivable 应收帐款
+?$J8Paf account receivable report 应收帐款报表
*Jd"3Si/ account statement 结单；帐单；会计财务报表
_&uJE&xl} account title 帐户名称；会计科目
#i[: oC6m: accountant's report 会计师报告
iT>u&0B- Accountant's Report Rules 会计师报告规则
1f`De`zXzr accounting and auditing procedure 会计与审计程序；会计与核数程序
:\\NK/" Accounting Arrangements 《会计安排》
:&IHdf0+ accounting basis 会计基础
jYHn J}< accounting by Official Receiver 破产管理署署长呈交的帐目
*n CA6i Accounting Circular 《会计通告》
QB*,+ u4 accounting class 会计类别
i6WH^IQ M accounting date 记帐日期；会计结算日期
n m- accounting for money 款项核算
j
u A@"SG Accounting Officer 会计主任
2 DQVl accounting period 会计报告期；会计期
c ZY y+ accounting policy 会计政策；会计方针
zm" accounting practice 会计惯例
RbAl_xKI accounting principle 会计准则
eV[{c %wN: accounting record 会计记录
@C)s4{V accounting report 会计报告
jE\ G_> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Alxf;[s Accounting Society of China 中国会计学会
BNfj0e 5b accounting statement 会计报表
V\cbIx(Z^ accounting system 会计制度；会计系统
<]qNjsdb9" accounting transaction 会计事项；帐务交易
3iCe5VF accounting treatment 会计处理
S,c{LTL accounting year 会计年度
42NfD/"g+s accretion 增值；添加
L ;L: accrual 应计项目；应累算数目
c/|{yp$Ga> accrual basis 应计制；权责发生制
*;fTiL accrual basis accounting 应计制会计；权责发生制会计
IT| h;NUG accrue 应累算；应计
L4>14D\ accrued benefit 应累算利益
q)?%END accrued charges 应计费用
^ kKL i accrued cumulative preference share dividend 应累算的累积优先股股息
9/k2 zXY accrued expenses 应累算费用
>)kKP8l7 accrued interest payable 应付利息；应计未付利息
V<QpC5 accrued interest receivable 应收利息；应计未收利息
b^/u9 accrued right 累算权益
)|~&(+Q?] accruing profit 应累算的利润
}r: "X<` accumulated fiscal reserve 累积财政储备
|_;kQ(, accumulated profit 累积利润；滚存溢利
>Xn,jMUW accumulated reserve 累积储备
D+]mKPB accumulation of surplus income 累积收益盈余
q+?&w'8 acquired assets 既得资产
a*P v^Np-v acquisition 收购；购置；取得
>C0B!MT?3% acquisition cost 购置成本
16iTE-J_ acquisition expenses 购置费用
7Qd4L. acquisition of 100% interest 收购全部股权
JW
D`} acquisition of control 取得控制权
y%TqH\RKv acquisition of fixed assets 购置固定资产
Kxsd@^E acquisition of shell “买壳”
zg2d}"dV acquisition price 收购价
SZWNN#w60? act of God 天灾
2(eO5.FYF acting partner 执事合伙人
JtFq/&{i active market 买卖活跃的市场；交投畅旺的市场；旺市
Y&6 jFT_ active partner 积极参与的合伙人
1)X|?ZD]F active trading 交投活跃
7{#p'.nc5 actual circulation 实际流通
b~gq8,Fatb actual cost 实际成本
yns YU( actual expenditure 实际开支；实际支出
TGJz[Ny actual income 实际入息；实际收入；实际收益
Wg|6{'a actual market 现货市场
REh"/d actual price 现货价；实际价格
8W&1 "h` actual profit 实际利润
K *@?BE actual quotation 实盘；实际价位；实际报价
k79OMf<v actual year basis 按实际年度计算
3f`Uoh+ actuals 实货
56 pj(}eq actuarial investigation 精算调查
G4|C227EO actuarial principle 精算原则
{sw|bLo|+ actuarial report 精算师报告
0~nX7 Actuarial Society of Hong Kong 香港精算学会
Ua}R3^_)a actuarial valuation 精算师估值
x6/u +Urn actuary 精算师
Fp.eucRxP ad referendum agreement 暂定协议；有待覆核的协定
o,i_py ad valorem duty 从价税；按值征税
fbApE ad valorem duty system 从价税制
YE v\!%B ad valorem fee 从价费
If&))$7u ad valorem tariff 从价关税
h% -=8l, additional allowance 额外免税额
JI@iT6.%IX additional amount for unexpired risk 未过期风险的额外款额
h4n~V:nNm additional assessable profit 补加应评税利润
A ROHe additional assessment 补加评税
ToHx!,tDS additional commitment 额外承担
MV5$e additional commitment vote 额外承担拨款
5RT# H0/+ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
D1 RQkAZS additional dependent parent allowance 供养父母额外免税额
|j+JLB additional provision 额外拨款
!zK"y[V additional stamp duty 附加印花税
ui?@:= additional tax 补加税罚款；补加税款
4rhHvp Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
@WazSL;N adjudged bankrupt 被裁定破产
(Aw@}! adjudicated bankrupt 裁定破产人
k)+{Y v* adjudication fee 裁定费；评定印花税额手续费；评估契据费
94!}
Z> adjudication of bankruptcy 裁定破产；宣告破产
_N5pxe` adjudication of insolvency 裁定无力偿还债务
2 7Gff(
adjusted actual 经调整的实数；调整后的实数
}0&Fu?sP adjusted current assets 经调整的流动资产；调整后的流动资产
nS]e adjusted figure 经调整的数字；调整后的数额
ub?dfS9$_ adjusted liabilities 经调整的负债；调整后的负债
KcT(/! adjusted loss 经调整的亏损；调整后的亏损
q>%B @' adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
R*6TS"aL adjusted profit 经调整的利润；调整后的利润
/ :$WOQ adjusted surplus 经调整的盈余额；调整后的盈余额
E?]$Y[KJKs adjusted value 经调整的价值；调整后的价值
gYt=_+- adjustment 调整；修订；理算〔保险〕
V dJ adjustment centre 调剂中心
^qL<=UC. adjustment lag 调整过程的时间差距；调整时差
'A[PUSEE adjustment mechanism 调整机制
+P))*0(c_ adjustment of loss 亏损调整
K -'uE) adjustment process 调整过程；调整程序
4l0>['K&{ adjustment range 调整幅度
W(62.3d~}? administered exchange rate 受管制汇率
56Lxr{+X Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
!~zn*Hm administration expenses 行政费用
O
C;~ H{ administration fee 手续费；行政费
92j[b_P administration in bankruptcy 破产管理
(%6 fZ administration order 遗产管理令
O}C* weU administrator 管理人；遗产管理人
y_: {p5u administrator of the estate 遗产管理人
tO &n$$ admission of debt 债项承认书
^4IJL", admission of proof 接纳债权证明
I!!cA?W advance 放贷款项；垫付款项；预支款项；预付款项
WReHep advance account 暂支帐目；预付款帐户
@CM5e! advance compensation 预付补偿金
0s8fF"$ advance from shareholder 股东垫款
5Y;&L!T advance pending reimbursement 预支以待日后付还
/\e_B6 pF< advanced economy 先进经济体系
p63fpnH advancement 预付；预付财产
q>+!Ete1p advances warrant 垫款令
PC5$TJnj3 advancing 贷出
qbc= kP adverse balance 逆差
$$ $[Vn_H< adverse exchange 逆汇
kP5I+ B advertisement addressed to shareholders 在报章刊登的致股东通告
7Ws88Qs) advice for collection 托收通知书
zSA"f_ e advice of drawing 提款通知书；汇票通知书
/pRv
i>_(: advice of payment 付款通知
.8'c
c8 Advisory Committee [Securities and Futures Commission]
-I4@6v E, 谘询委员会〔证券及期货事务监察委员会〕
,]t_9B QK Advisory Committee on Diversification 经济多元化谘询委员会
A#`$#CO affidavit 誓章；遗产申报誓章
e6 *,MnqBh affidavit of no receipt 述明无收款的誓章
Eg&5tAyM affiliate 联号；联营公司；附属公司
(0@b4}Z affiliated company 附属公司；联号；联营公司
_*z ^PkH affirmation [estate duty] 非宗教式宣誓〔遗产税〕
OeGLMDw affordability 负担能力
E
6#/@C, African Development Bank [AfDB] 非洲开发银行
md bi@ms@ after-acquired property 事后取得的财产
y.( < after-hours dealing 市后交易
gDJ} <^ after-tax profit 税后盈利；税后利润；税后溢利
InL_JobE8r agency agreement 代理协议
SP<(24zdd agency expenses 代理机构的开支
IPTFx
)]G agency fee 代理费
`#f f`j|a Agency Law 《代理法》
B3y TN6- agent 代理人；承销人
GsO(\h R6^ agent of company 公司代理人
|)d%3s\ agent's fee 代理人费；经纪费
pc IS}+L aggregate 总计；总数；总体数字
2asRJ97qES aggregate amount 总款额；总额
tW!*W? aggregate assets and liabilities 总体资产与负债
?}KD<R aggregate at constant price 按固定价格计算的总体数字
%$Fe[#1 aggregate demand 总需求
\>9^(N aggregate gross position 总持仓量
l_;6xkv4 aggregate limit 总限额
K20Hh7cVJ aggregate of salaries tax 合计薪俸税
u-j V@Tz aggregate performance 总体表现；总体业绩
-F(luRBS(W aggregate supply 总体供应
K#6@sas aggregate surplus 总盈余
"([gN : aggregate total 整体总额
"1\GU1x aggregate value 总值；合计价值
-k:x e:$ aggregated basis 合计基准
,yp#!gE~ aggregated net chargeable income 合计应课税入息实额
@8w[Z o~ aggregation 合并计算；合计；总和
'pUJREb aggregation of incomes of husband and wife 夫妇入息合并计算
8 mOGEx aggregation of property 财产的总和
E >/~: agio 差价；贴水
Z0M,YSn z 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》
#" "T>+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
d=D#cs;\ 《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》
+tt!x fy Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
: &nF> 《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》
48S
NI Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
yIr0D 6L 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Z{t `f[ agreement for a settlement 授产协议
BK)<~I agreement for assignment 转让协议
*Ej;}KSv agreement for sale 售卖协议；买卖协议
0nBDF7 9 agreement for sale and purchase 买卖协议
}%c>Hh agreement for the payment of interest 支付利息协议
|Y6;8e` H agreement for the repayment of money 还款协议
_B ^X3EOc agreement of reinsurance 再保险协议
Xk'Pc0@a Agricultural Bank of China 中国农业银行
'
-9=> air passenger departure tax 飞机乘客离境税
B [h^] k Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
unqUs 08 airport tax 机场税
-ON-0L alcohol duty 酒精税
F +NX
[ alienation 让与；让渡；转让
U8gj\G\` alimony 生活费；赡养费
3mopTzs) All Ordinaries Index [AOI] 所有普通股指数
#Muh|P]%\ all risks 全险；综合险
3(t3r::& All Sales Record for Stock Market 《股票市场成交报告》
J"S(GL Allied Capital Resources Limited 新联财务有限公司
g'w"U9tjO all-items index [Consumer Price Index] 总指数〔消费物价指数〕
"1XTgCu\ allocation letter 拨款信件
)/[L)-~y~ allocation of fund 分配款项；预留款项
} 7:T?
`V: allocation of profit 利润分配；溢利分配
j[mII5e7g allocation warrant 拨款令
0Ntvd7" `} allotment 分配；配股
l1`r%9gr allotment notice 股份配售通知；配股通知
@(*A<2;N allotment of shares 股份分配
h {zb)'R allowable 可获宽免；免税的
=_ j<x$,b- allowable business loss 可扣除的营业亏损
Al@. KTK allowable expenses 可扣税的支出
Q `.q,T8I allowance 免税额；津贴；备抵；准备金
r| ]YS6 allowance for debts 债项的免税额
liy/u Z allowance for depreciation by wear and tear 耗损折旧免税额
.v}| Tp&k allowance for funeral expenses 殡殓费的免税额
{jwLVKT$ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Z v@
Fr9m allowance for repairs and outgoings 修葺及支出方面的免税额
N5`z S79W allowance to debtor 给债务人的津贴
%CnNu alteration of capital 资本更改
Qv'x+GVW] alternate trustee 候补受托人
4M]l~9;A amalgamation 合并
Z'uiU e`& ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
0s{7=Ef ambit of charges 征税范围；收费范围
~H
amended valuation 经修订的估值
}kItVx American Commodities Exchange 美国商品交易所
n'q:L(`M American Express Bank Limited 美国运通银行
K0B<9Wi | American Stock Exchange 美国证券交易所
Fv)E:PnKC amortization 摊销
g) ZMU^1 amount due from banks 存放银行同业的款项
O^6anUV0 amount due from banks abroad 存放海外银行同业的款项
D@ .qdRc3 amount due from holding companies 控股公司欠款
=-r); d amount due from local banks 存放本港银行同业的款项
y3j"vKG amount due to banks 银行同业的存款
|*b- m k amount due to banks abroad 海外银行同业的存款
Q@PDhISa amount due to holding companies 控股公司存款
XpkOC o 02 amount due to local banks 本港银行同业的存款
|'P$z MAF amount due to outport banks 外埠银行同业的存款
1 tI=Dw x amount for note issue 发行纸币的款额
k?L2L IB< amount of bond 担保契据的款额
Ndb7>"W amount of consideration 代价款额
Jd v;+HN[ amount of contribution 供款数额
'3sySsD&O amount of indebtedness 负债款额
$%'3w~h` amount of principal of the loan 贷款本金额
9;\mq'v % amount of rates chargeable 应征差饷数额
wD$UShnm9- amount of share capital 股本额
=O8>[u; amount of sums assured 承保款额
S-3hLw&? amount of variation 变动幅度
RjgJIVm( amount of vote 拨款数额
:?y Ma$ amount payable 应付款额
WcM\4q@ amount receivable 应收款额
> KdV]!H Amsterdam Stock Exchange 阿姆斯特丹证券交易所
X' s<+hK& analysis 分析
#pK"
^O*! ancillary risk 附属风险
u^JsKG+,: annual account 周年帐目；周年帐目报表；年度决算；年结
YHu]\'Ff annual accounting date 年结日期
lsO fpJ annual allowance 每年免税额；年积金；年度津贴；年津
n{etDO annual balance 年度余额
(dQ=i annual disposable income 每年可动用收入
VlL%dN;
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QX<x2U annual fee 年费
[.Kp/,JY annual general meeting 周年大会
^Mc9MZ) annual growth rate 年增率；每年增长率
|</) 6r annual long-term supplement 长期个案每年补助金
(C).Vj~ annual pensionable emolument 可供计算退休金的年薪
W\w#}kY annual report 年报
4* E5@{D Annual Report on the Consumer Price Index 《消费物价指数年报》
f n5-Tnsq* annual return 周年报表；周年申报表；每年报税表格
q TN)2G
Annual Return Rules 《周年报表规则》
Su? cC/ annual review of consumer prices 每年消费物价回顾
H|w P8uQC annual roll-forward basis 逐年延展方式
]{\M,txo8 annual salary 年薪
tk=S4 /VWv annual statement 年度报表；年度决算表
YOrq)_ l 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
pz)>y&_o annuitant 年金受益人
0%}*Zo(e+ annuity 年金
J>nBTY,_< annuity contract 年金合约
`JPkho annuity on human life 人寿年金
V q{3:QBR antecedent debt 先前的债项
LGZa
l&9AY ante-dated cheque 倒填日期支票
NV9JMB{q anticipated expenditure 预期开支
f38 e(Q];m anticipated net profit 预期纯利
6'@ {
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ey4.Hj#T anti-inflation measure 反通货膨胀措施
N IbK3`1 anti-inflationary stance 反通货膨胀立场
w7Y@wa! apparent deficit 表面赤字
q}VdPt>X/ apparent financial solvency 表面偿债能力
Ov?J"B'F apparent partner 表面合伙人
(1GU application for personal assessment 个人入息课税申请书
+Y~5197V application of fund 资金应用
kL0K[O application to release as liquidator and to destruct the books of accounts and documents
|vGHh zZ| 申请免除清盘人职务及毁灭帐簿与文件
Pgy[\t 2K appointed actuary 委任精算师
6W =V8 appointed auditor 委任核数师；委任审计师
E0&d*BI2 appointed trustee 委任的受托人
fbbbTZy appointer 委任人
: |n iFK4 apportioned pro rata 按比例分摊
| Rhqi apportionment 分配；分摊
Q% d1n*;+ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
i 61k apportionment formula 分摊方程式
4:N*C7 P apportionment of estate duty 遗产税的分摊
T :m"
eD; appraisal 估价；评估
CPRVSN0b{4 appreciable growth 可观增长
{ $yju _[ appreciable impact 显着影响
/"j 3B\`? appreciable increase 可观增长
h ! R=t appreciation 增值；升值
ArNQ }F/ appreciation against other currencies 相对其他货币升值
p@4GI[ 4 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
0NC70+4 L appreciation tax 增值税
7dACbqba appropriation 拨款；拨用；拨付
) =29Hm" appropriation account 拨款帐目
rZaO^}u] Appropriation Bill 拨款法案
^rP]B -) appropriation-in-aid system 补助拨款办法
+s"6[\H1d approved assets 核准资产
S**eI<QFSk approved basket stock 认可一篮子证券
wB \`3u4 approved budget 核准预算
b7 Z o~ Z approved charitable donation 认可慈善捐款
:Ez, GA k approved charitable institution 认可慈善机构
* zyik[o approved currency 核准货币；认可货币
)hj:Xpj9# approved estimates 核准预算
6:Z8d%Z approved estimates of expenditure 核准开支预算
tLfhW1" approved overseas insurer 核准海外保险人
Cgh84
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=uAy/S approved pooled investment fund 核准汇集投资基金
wT::b V{ approved provident fund scheme 认可公积金计划
GjHR.p?- approved provision 核准拨款
zp1ym }9M approved redeemable share 核准可赎回股份
\P?X`]NwnO approved regional stock 认可地区性证券
bG@ 2f" approved retirement scheme 认可退休金计划
tZKw(<am approved subordinated loan 核准附属贷款
fZ7AGP arbitrage 套戥；套汇；套利
zN|k*}j1J arbitrageur 套戥者；套汇者
N~mr@rXC arbitrary amount 临时款项
FC, =g` Q! arrangement 措施；安排；协定
RLnL9)`W arrears 欠款
! +^'Ej)z arrears of pay 欠付薪酬
uu,F5<y[ arrears of revenue 逾期未收税款；逾期未收的帐项
ZqVbNIY articles of association 组织章程；组织细则；组织章程细则
'OziP Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
d`B<\Y#{Us ascertainment of profit 确定利润
p T 8?z "Asia Clear" “亚洲结算系统”
x}?<9(nE c Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Wx{E\ l Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~:bdS 4w Asian Development Fund [ADF] 亚洲发展基金
'Uf?-t*LT@ Asian dollar bond 亚洲美元债券
6xJffl Asian dollar market 亚洲美元市场
9T24d ofkJ Asian dollar rate 亚洲美元利率
sEdz`F Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
vb6EO[e% I Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
F1L[3D^- asked price 沽盘；喊价；索价；卖方报价
4Qf sxg assessable income 应评税入息
t n5 assessable loss 应评税亏损
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d)Yl D]I assessable value 应评税值
3 J04 $cD assessed profit 估定利润
}:Z A) assessed value 经评估价值
jBw)8~t Ym assessment 评税；评定；估价；评税单
K -rR)-rI assessment number 评税编号；估价编号
ls]N&!/hq assessment of additional tax 补加税评税
V<0iYi;4= assessment of performance 业绩评估；实绩评价
C PP~ ,E_ Assessor 评税主任
?";SUku asset price bubbles 资产价格泡沫
K ?!qNK asset-backed securities 具资产保证的证券
IL %]4, assets accretion 资产增值
qMNW w\k assets and liabilities 资产与负债
P)=.D u) assets betterment statement 资产递增表；资产改进表
ZLv/otf:|" assets lending 实物放款；有抵押贷款
vv @m{,7#Y assets of the company passing on the death 死者去世时转移的公司资产
.="X vVdkp assets pledged as security for liabilities 用作负债抵押的资产
fq6%@M~ assets portfolio 资产投资组合
xZ9:9/Vg assets price 资产价格
n_e 'n|T assets quality 资产质素
?W' p&(; assets realization 资产变现
3N+lWuE}K assets refinancing arrangement 资产再集资安排
cj8cV|8@ assets securitization 资产证券化
m,E$KHt ( assets situated outside Hong Kong 在香港以外地方的资产
+JU , ^A#X assets stripping 削减资产；拆卖资产
i
U$ ~H assets value 资产值
U4pIRa )S assignee 承让人
!SQcV' assignment 转让；转让书；转让契
|/*Pimk assignment of interest 权益转让
F`nQS &y assignment of letters patent and trade mark 专利证书及商标转让
Z nc(Q assignment of property 物业转让；物业转让书
S }`sp[6 assignment right 转让权
d qn5G!fI assignor 转让人
a[O6xA% associate 有联系的人；有关连人士；相联者；合伙人；联系人
1q;v|F Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Nujnm$!,Q associate member 附属会员
=#b@7Yw: associated body corporate 相联法人团体
WKEb
'^ associated company 相联公司；联属公司
dq[h:kYm associated corporation 相联法团
FLqN3D=y Q Association of Chartered Certified Accountants [ACCA] [United Kingdom]
f
V. c6 公认会计师公会〔英国〕
!.] JiT'o Association of Futures Exchange Brokers 香港期货经纪协会
:jLL IqhB Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
q!5:M\ association of underwriters 承保人组织
%SM;B-/zHt assumption of control 接管
+J X;T(T assurance 担保；保险；转易；转易书
g\JJkXjD# assurance of interest 权益的转易
V0\ [|E;F at 19XX price 按一九ＸＸ年价格计算
HgF;[rq3Q at a discount 按赔价计算；按贴水价格计算；打折扣
)\fY1WD at a premium 按溢价计算；按升水价格计算
$RaN@& Wm at call 通知付款；按通知
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at constant market price 按固定市价计算
+$,Re.WnP at constant price 按固定价格计算
O<gfZ> at cost 按成本计算
k&]nF,f at current market price 按当时市价计算；按现时市价计算
n{ ;j at current price 按当时价格计算；按现时价格计算
)u)=@@k21 at factor cost 按要素成本计算；按生产要素成本计算
&7aWVKon at money-of-the-day price 按付款当日价格计算
e`D}[G# at or better 按指定或较佳价位〔买卖指令〕
g>@JGzMLP at par 按面值计算；平价
1sQIfX#2f at sight 见票即付
~7P)$[ at the close 按收市盘
W7i|uTM at the opening 按开市盘
t;&XIG~ attestation 见证；见证条款
NI >% v at-the-money option 平价期权
4>hHUz[ _ attorney 受权人；受托代表人
aLJm%uW6m& attornment 新拥有人承认书
g{65 QP attributable profit 可归属利润
@X2*O9 attributable share value 可归属股份价值
| p11 Jt[ Auckland Stock Exchange 奥克兰证券交易所
{*ak>Wud auction 拍卖
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1=dW auctioneer 拍卖商
V#t_gS audit 审计；核数
X
W) TI Audit Commission 审计署
Kx__&a Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
&XP(D5lf`B 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〕
Bh> L"'.2 audit review 帐目审查
d8j1L /e Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
P#,u9EIJ audited account 审计帐目；经审计的帐目
QHEtG2 audited annual account 经审计的周年帐目
kmI0V[Y audited balance sheet 经审计的资产负债表
T~TP auditor 核数师；核数主任；审计师
\hB BG8=& auditor's certificate 核数师证明书；审计师证明书
>qjV{M auditor's report 核数师报告；审计师报告
z ^gJy,T Aussie bond 澳元债券
K }V CFV austerity budget 紧缩预算
j2Zp#E! Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
$B+| &]a Australia All Ordinaries Index 澳洲所有普通股票指数
*eVq(R9?T Australian Dollar [AUD] 澳元
'X `Z1L/ Australian Options Market 澳大利亚期权市场
yPm2??5MW> Australian Securities Commission 澳洲证券事务监察委员会
/Rp]"S
vt Australian Society of Certified Practising Accountants 澳洲执业会计师公会
[I $+wWW_ Australian Stock Exchange 澳大利亚证券交易所
C| (A/b Austrian Schilling [ATS] 奥地利先令
J 3K = z authentication 认证；鉴证
7 |P
kc(O authority to purchase 委托购买证；委购书
U@lc 1# authorization 认可；核准；授权；授权书
NR{wq|" authorization by direction 指示授权
&1xCPKIr authorization by instruction 指令授权
xvr5$ x|h authorization by warrant 令状授权
2ej7Ql_@c authorization of unit trust 单位信托的认可
Nk `UQ~g$ authorized agent 指定代理人
/HC:H,"i authorized capital 法定资本
f^WTsh] authorized clerk 出市员
:$ 5A3i authorized dealer 认可交易商
fV(3RG authorized financial institution 认可财务机构
E h%61/ authorized fund 认可基金
5jdZC(q5a authorized fund house 获授权的基金公司；认可基金公司
qt GJJ#^, authorized institution 认可机构
.1x04Np! authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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PxHFH pL authorized insurer 获授权保险人；获认可承保人
pMc6p0 authorized investment 特准投资项目
fCl}eXg6w authorized person 获授权人
]Z JoC!u authorized representative 获授权代表
DHidI\*gT authorized share capital 法定股本
(J hX:1 automated quotation system 自动报价系统
&K)8 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
)Nv1_ en<! 自动交易系统〔香港期货交易所有限公司〕
CUA @CZ6{ automatic adjustment mechanism 自动调整机制
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automatic adjustment system 自动调整系统
TBhM^\z Automatic Clearing House 自动票据交换所
}kbSbRH43 automatic exchange rates accumulation system 自动化汇率累集系统
0P^h6Vat Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
cH]tZ$E` automatic teller machine [ATM] 自动柜员机
A]1Nm3@ autopay 自动转帐
snV*gSUH available assets 可用资产
t<%0 eu| available fiscal reserve 现存财政储备
7*'/E#M available profit 可用利润
]`E+HLEQ' Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
tiK?VwaKI average 平均；平均数；海损
x^f<G
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w-jElV average consumer expenditure 平均消费开支；一般消费开支
X@nBj;
average cost 平均成本
-@uFRQ t average cost of land production 增辟土地平均成本
,CO2d)} average daily turnover 平均每日成交额
TFVQfj$r average daily wage rate 平均每日工资率
-H1=N average expenditure pattern 平均开支模式
B.<SC average growth rate 平均增长率
[+#m
THX average net fixed assets 固定资产平均净值
TyxIlI4" average of relatives 相对价格平均数
h#rP]o@ average price 平均价格
)cf i@-J+# average propensity to consume 平均消费倾向；一般消费倾向
<sdgL+&1h average propensity to save 平均储蓄倾向；一般储蓄倾向
)!y>2$20 r average rate 平均率
aCQtE, . average revenue 平均收入；平均收益
?0b-fL^^+l average stock 平均库存；平均存货
m DD.D3RS average yearly rent 平均年租
Wj{lb_Rj avoidance of double taxation 避免双重课税
)W@u g,y avoidance of tax 避税
