A:
rEz=\yY^j' A share Ａ股；甲类股份
i$ "B abatement of tax 减税；减扣免税额
!&ac}uD^g ABN AMRO Bank N.V. 荷兰银行
VI[ikNpX above-the-line expenditure 线上项目支出；经常预算支出
jats )!: above-the-line receipt 线上项目收入；经常预算收入
,`)!K}2 ABSA Asia Limited 南非联合亚洲有限公司
``K.4sG absolute change 绝对数值变更
Z_ cTuu0' absolute expenditure 实际开支
Ga"$_DyM absolute guideline figure 绝对准则数字
teQ%t~PJ-& absolute interest 绝对权益
-@<k)hWr absolute order of discharge 绝对破产解除令
Hq< Vk.Nk absolute profit margin 绝对利润幅度
+Q8B in absolute value 实值；绝对值
V<?t( _Y absolutely vested interest 绝对既得权益
=0MW+-
absorbed cost 已吸收成本；已分摊成本
5<Xq7|Jt absorption 吸收；分摊；合并
}q)o LC absorption rate 吸收率；摊配率；分摊率
$@7 S+'Q3 ACB Finance Limited 亚洲商业财务有限公司
XW%!#S&;X acceptable form of reciprocity 合理的互惠条件
G<Z|NT acceptable rate 适当利率；适当汇率
W, }HQ acceptance agreement 承兑协议
)CSb\ acceptance for honour 参加承兑
Wu,'S;>C acceptor 承兑人；接受人；受票人
yo#& >W acceptor for honour 参加承兑人
.UU BAyjm accident insurance 意外保险
~ub Gx Accident Insurance Association of Hong Kong 香港意外保险公会
dl6 d!Nz* accident insurance scheme 意外保险计划
! dv accident year basis 意外年度基准
3;u* _ ]N_ accommodation 通融；贷款
S=n,unn#t accommodation bill 通融票据；空头票据
x%jJvwb^| accommodation party 汇票代发人
^EPM~cEY\ account balance 帐户余额；帐户结余
AVyqtztQ account book 帐簿
cP'' account collected in advance 预收款项
~ou*'
w@ account current book 往来帐簿
np}F [v account of after-acquired property 事后取得的财产报告
=cs; avtL account of defaulter 拖欠帐目
]s ?BwLU 6 account payable 应付帐款
559znM= account payee only [A/C payee only] 只可转帐；存入收款人帐户
y ]xG@;4M account receivable 应收帐款
}nvH E o account receivable report 应收帐款报表
%=xR$<D account statement 结单；帐单；会计财务报表
,Drd s"H account title 帐户名称；会计科目
lX/6u
E_% accountant's report 会计师报告
[ Lt1OdGl Accountant's Report Rules 会计师报告规则
n_Px=s!1p@ accounting and auditing procedure 会计与审计程序；会计与核数程序
J*Dj`@`4`g Accounting Arrangements 《会计安排》
rR@ t5 accounting basis 会计基础
6q RZ#MC accounting by Official Receiver 破产管理署署长呈交的帐目
Yv\.QrxPm Accounting Circular 《会计通告》
:?2+'+%' accounting class 会计类别
"K5n |{# accounting date 记帐日期；会计结算日期
D *R F._ accounting for money 款项核算
_I l/ i& Accounting Officer 会计主任
o qH811 accounting period 会计报告期；会计期
)T/"QF}<T accounting policy 会计政策；会计方针
Mt (wy%{zK accounting practice 会计惯例
fo9O+e s accounting principle 会计准则
-K hXb accounting record 会计记录
n&Bolt(tO accounting report 会计报告
-&I %=0q Accounting Services Branch [Treasury] 会计事务部〔库务署〕
>H?l[*9 Accounting Society of China 中国会计学会
;
>Tk o< accounting statement 会计报表
t$^1A1Ef accounting system 会计制度；会计系统
jE|Ju:}& accounting transaction 会计事项；帐务交易
"vQ$RW
- accounting treatment 会计处理
`VX]vumG accounting year 会计年度
teH $hd-q accretion 增值；添加
(NK$2A/p accrual 应计项目；应累算数目
]`)50\pdw accrual basis 应计制；权责发生制
L)H' g accrual basis accounting 应计制会计；权责发生制会计
,6:ya8vB accrue 应累算；应计
:=Wi T_M accrued benefit 应累算利益
5RCQ<1 accrued charges 应计费用
|3`Sd;^; accrued cumulative preference share dividend 应累算的累积优先股股息
i lk\&J~I accrued expenses 应累算费用
>fRI^Q , accrued interest payable 应付利息；应计未付利息
Y^$^ B, accrued interest receivable 应收利息；应计未收利息
IH8^ fyQ` accrued right 累算权益
pi7Fd\A accruing profit 应累算的利润
M&o@~z0 accumulated fiscal reserve 累积财政储备
Ht| No accumulated profit 累积利润；滚存溢利
2 Pn accumulated reserve 累积储备
Sn=|Q4ZN accumulation of surplus income 累积收益盈余
'lNy&
acquired assets 既得资产
V)#se"GV acquisition 收购；购置；取得
(PAk KY} acquisition cost 购置成本
)HbsUm# acquisition expenses 购置费用
^]:w5\DG acquisition of 100% interest 收购全部股权
{`5Sh1b acquisition of control 取得控制权
,>% 2`Z) acquisition of fixed assets 购置固定资产
1%~yb Q acquisition of shell “买壳”
wz^Q,Od acquisition price 收购价
>xQg COi act of God 天灾
T( t@[U2^ acting partner 执事合伙人
s%F}4W2s active market 买卖活跃的市场；交投畅旺的市场；旺市
-U/"eVM active partner 积极参与的合伙人
e0iE6: i active trading 交投活跃
b|mWEB.p actual circulation 实际流通
y'\Bp P actual cost 实际成本
Ibt~e4f actual expenditure 实际开支；实际支出
'p<lfT actual income 实际入息；实际收入；实际收益
(IdXJvKU! actual market 现货市场
:lj1[q:Y> actual price 现货价；实际价格
'&/ 35d9|* actual profit 实际利润
d%1Tv1={ actual quotation 实盘；实际价位；实际报价
gc``z9@Xg actual year basis 按实际年度计算
_'pow&w~ actuals 实货
`4^-@} actuarial investigation 精算调查
8m% +O# actuarial principle 精算原则
n8W +q~sW% actuarial report 精算师报告
l AjP'( Actuarial Society of Hong Kong 香港精算学会
W/03L, 1 actuarial valuation 精算师估值
A+3, y<j\ actuary 精算师
j8Nl'" ad referendum agreement 暂定协议；有待覆核的协定
mZGAl1`8 ad valorem duty 从价税；按值征税
lmmB =F ad valorem duty system 从价税制
p4l ^b[p ad valorem fee 从价费
#rZF4>c ad valorem tariff 从价关税
:cDhqBMNr` additional allowance 额外免税额
+?"N5%a%F additional amount for unexpired risk 未过期风险的额外款额
2.''Nt6| additional assessable profit 补加应评税利润
n-X; JYQW additional assessment 补加评税
b|
e7mis@ additional commitment 额外承担
3FWl_d~uD additional commitment vote 额外承担拨款
=Xwr*FTr additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
>`\f,yq l6 additional dependent parent allowance 供养父母额外免税额
6T3uv,2 additional provision 额外拨款
y3!r;>2k= additional stamp duty 附加印花税
ZR|)+W; additional tax 补加税罚款；补加税款
DeqTr: Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Zp5;=8wa; adjudged bankrupt 被裁定破产
$raxf80A adjudicated bankrupt 裁定破产人
Vz=ByyC adjudication fee 裁定费；评定印花税额手续费；评估契据费
$U3|.4 adjudication of bankruptcy 裁定破产；宣告破产
/-Saz29f^Q adjudication of insolvency 裁定无力偿还债务
7d9kr?3(U adjusted actual 经调整的实数；调整后的实数
CcF$?07 i adjusted current assets 经调整的流动资产；调整后的流动资产
p]/qf \E adjusted figure 经调整的数字；调整后的数额
Z )Imj&; adjusted liabilities 经调整的负债；调整后的负债
! v^{n+ adjusted loss 经调整的亏损；调整后的亏损
M8 4{u!>[ 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
2Fi ~GY_ adjusted profit 经调整的利润；调整后的利润
f9+J} adjusted surplus 经调整的盈余额；调整后的盈余额
Y|'0bujr adjusted value 经调整的价值；调整后的价值
B=0U^wL adjustment 调整；修订；理算〔保险〕
T H;kJ{[} adjustment centre 调剂中心
:v=^-&t adjustment lag 调整过程的时间差距；调整时差
|@ 84l adjustment mechanism 调整机制
kTC' `xv adjustment of loss 亏损调整
|2i=oX(r| adjustment process 调整过程；调整程序
A* 1-2 adjustment range 调整幅度
^Y;}GeA, administered exchange rate 受管制汇率
`"7}'| Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
J^!2 F}: administration expenses 行政费用
lpjeEaw o4 administration fee 手续费；行政费
4AIo,{( administration in bankruptcy 破产管理
#8 Bs15aV administration order 遗产管理令
q=EHB 5!q administrator 管理人；遗产管理人
$;4y2?E administrator of the estate 遗产管理人
~CtLSyB admission of debt 债项承认书
1g{-DIOmn admission of proof 接纳债权证明
l i @: advance 放贷款项；垫付款项；预支款项；预付款项
%>z4 hH, advance account 暂支帐目；预付款帐户
/?ZO-]q advance compensation 预付补偿金
8 vp*U advance from shareholder 股东垫款
Rudj"OGO advance pending reimbursement 预支以待日后付还
tj' xjX advanced economy 先进经济体系
c\Z .V*o advancement 预付；预付财产
azs lNL advances warrant 垫款令
Daw;6f: advancing 贷出
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y+!3\A adverse balance 逆差
eP?=tUB!S adverse exchange 逆汇
@TQzF-%#7 advertisement addressed to shareholders 在报章刊登的致股东通告
|3bCq(ZR\P advice for collection 托收通知书
hZ[(Ik]*Zd advice of drawing 提款通知书；汇票通知书
/<R[X>]<F advice of payment 付款通知
FwjmC%iY Advisory Committee [Securities and Futures Commission]
9n# lDL O 谘询委员会〔证券及期货事务监察委员会〕
NT0 im% Advisory Committee on Diversification 经济多元化谘询委员会
x+;a2yE~ affidavit 誓章；遗产申报誓章
V0/PjD,jP affidavit of no receipt 述明无收款的誓章
lz [s affiliate 联号；联营公司；附属公司
+F4 SU (T affiliated company 附属公司；联号；联营公司
4Zn" K}q affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Q1'4xWu affordability 负担能力
M%z$yU`ac African Development Bank [AfDB] 非洲开发银行
!qe:M] C'l after-acquired property 事后取得的财产
\Q!I; after-hours dealing 市后交易
fe4Ki after-tax profit 税后盈利；税后利润；税后溢利
b6?&h:{k agency agreement 代理协议
*Dc B?8% agency expenses 代理机构的开支
M(Tlk r agency fee 代理费
*~\R0ddz Agency Law 《代理法》
<} Hs@`jS agent 代理人；承销人
mHF? t.y agent of company 公司代理人
o JX4+u J agent's fee 代理人费；经纪费
I /z`) aggregate 总计；总数；总体数字
4de:h E aggregate amount 总款额；总额
?p'D gL{ aggregate assets and liabilities 总体资产与负债
Yv/T6z@ aggregate at constant price 按固定价格计算的总体数字
sW&5Mu- aggregate demand 总需求
?`/DFI' _G aggregate gross position 总持仓量
'w8p[h
(, aggregate limit 总限额
`{1~]?-& aggregate of salaries tax 合计薪俸税
cd(YH! 3 aggregate performance 总体表现；总体业绩
c->.eL% aggregate supply 总体供应
[ 0z-X 7=e aggregate surplus 总盈余
d T7!+)s5- aggregate total 整体总额
J3XrlSc aggregate value 总值；合计价值
LUzn7FZk aggregated basis 合计基准
dwqR,| aggregated net chargeable income 合计应课税入息实额
|@BX*r aggregation 合并计算；合计；总和
<!q_C5>XJ aggregation of incomes of husband and wife 夫妇入息合并计算
L./{^) aggregation of property 财产的总和
dK41NLGQ agio 差价；贴水
X@ S~D7|ja 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》
)I"I[jDw Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
E1s~ + 《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》
j@R"AP}
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
] Q#k"Je 《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》
k\X yR4r Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
eig{~3 《香港政府和大韩民国政府关于相互促进和保护投资协定》
srhI%Zj agreement for a settlement 授产协议
b(\Mi_J agreement for assignment 转让协议
X0knM}5 agreement for sale 售卖协议；买卖协议
|W*5<2Q9 agreement for sale and purchase 买卖协议
Vqr]Ui agreement for the payment of interest 支付利息协议
%-[*G;c'w agreement for the repayment of money 还款协议
n&2OfBJ agreement of reinsurance 再保险协议
3Ww 37V>h Agricultural Bank of China 中国农业银行
vxS4YR b air passenger departure tax 飞机乘客离境税
n~ZZX={a Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
yL %88,/ airport tax 机场税
[X7gP4 alcohol duty 酒精税
S`Z[MNY alienation 让与；让渡；转让
,H_d# Koa. alimony 生活费；赡养费
&eb8k2S All Ordinaries Index [AOI] 所有普通股指数
$ /
g<h all risks 全险；综合险
j`#H%2W\; All Sales Record for Stock Market 《股票市场成交报告》
Bus]OF>hu Allied Capital Resources Limited 新联财务有限公司
^r,0aNzAs all-items index [Consumer Price Index] 总指数〔消费物价指数〕
[+L!c}# allocation letter 拨款信件
vdigw.=z allocation of fund 分配款项；预留款项
cG&@PO]+. allocation of profit 利润分配；溢利分配
n NeCi allocation warrant 拨款令
T[<554
allotment 分配；配股
=!)x`1j!S allotment notice 股份配售通知；配股通知
8n["/5, allotment of shares 股份分配
U'u_'5 { allowable 可获宽免；免税的
< {h \Msx% allowable business loss 可扣除的营业亏损
xUNq!({T allowable expenses 可扣税的支出
SAdo9m' allowance 免税额；津贴；备抵；准备金
lI~8[[$xd allowance for debts 债项的免税额
Fzy kC allowance for depreciation by wear and tear 耗损折旧免税额
8 llXpe allowance for funeral expenses 殡殓费的免税额
|b hv7(_ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
xel|,|*Yq allowance for repairs and outgoings 修葺及支出方面的免税额
JTObyAoW allowance to debtor 给债务人的津贴
u8 t|!pMF8 alteration of capital 资本更改
IVy< >xpt alternate trustee 候补受托人
/ !y~Q|<|= amalgamation 合并
j5og}P q: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ZpMv16 ambit of charges 征税范围；收费范围
w`D$ W&3> amended valuation 经修订的估值
vz|(KN[ American Commodities Exchange 美国商品交易所
:I2, American Express Bank Limited 美国运通银行
&,3s2,1U( American Stock Exchange 美国证券交易所
fUfd5W1" amortization 摊销
R*D5n>~ amount due from banks 存放银行同业的款项
X
@pm !c# amount due from banks abroad 存放海外银行同业的款项
t)uxW
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iBtG@M amount due from local banks 存放本港银行同业的款项
>56fa6=3@ amount due to banks 银行同业的存款
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amount due to banks abroad 海外银行同业的存款
oO`a {n- amount due to holding companies 控股公司存款
, s otZT amount due to local banks 本港银行同业的存款
}s:3_9mE amount due to outport banks 外埠银行同业的存款
j Ko9y amount for note issue 发行纸币的款额
Ihr[44# amount of bond 担保契据的款额
>8x)\'w amount of consideration 代价款额
*D XX*9 0 amount of contribution 供款数额
>,tJq % amount of indebtedness 负债款额
tN_=&|{WE4 amount of principal of the loan 贷款本金额
lrwQ
>N amount of rates chargeable 应征差饷数额
$E[M[1j amount of share capital 股本额
){z #Y#]dP amount of sums assured 承保款额
V~
MsGj amount of variation 变动幅度
yPe9KN_ amount of vote 拨款数额
u^B! 6Sj8 amount payable 应付款额
UZmUYSu; amount receivable 应收款额
fAz4>_4 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
=cb!2%? } analysis 分析
7cWeB5 e?O ancillary risk 附属风险
Iw`|,-| annual account 周年帐目；周年帐目报表；年度决算；年结
It/hXND ` annual accounting date 年结日期
EkRx/ annual allowance 每年免税额；年积金；年度津贴；年津
-!mtLaLw annual balance 年度余额
{O).! annual disposable income 每年可动用收入
n @R/zy annual estimates 周年预算
^c/3 !"wK
annual fee 年费
w1(5,~OB annual general meeting 周年大会
e6H}L:; annual growth rate 年增率；每年增长率
"#gS ?aS annual long-term supplement 长期个案每年补助金
ZZwIB3sNhf annual pensionable emolument 可供计算退休金的年薪
X[dH*PV annual report 年报
k h*WpX Annual Report on the Consumer Price Index 《消费物价指数年报》
]q4LN o annual return 周年报表；周年申报表；每年报税表格
_
W#Km Annual Return Rules 《周年报表规则》
!FyO 5`v annual review of consumer prices 每年消费物价回顾
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M<=J?f annual roll-forward basis 逐年延展方式
hR:i! annual salary 年薪
$I/ !vV annual statement 年度报表；年度决算表
,' t&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
^&y*= 6C annuitant 年金受益人
zFipuG02 annuity 年金
]TUoXU2<x annuity contract 年金合约
c&%3k+j annuity on human life 人寿年金
g`C"t3~%S antecedent debt 先前的债项
zVe,HKF/ ante-dated cheque 倒填日期支票
hH-!3S2' anticipated expenditure 预期开支
Q>;Aq!mr= anticipated net profit 预期纯利
+XX5;;IC anticipated revenue 预期收入
6Fk[w H 7 anti-inflation measure 反通货膨胀措施
Xkx&'/QG,U anti-inflationary stance 反通货膨胀立场
S;iD~> KP apparent deficit 表面赤字
RtxAIMzh? apparent financial solvency 表面偿债能力
q3-cWfU apparent partner 表面合伙人
NU {eoqaT application for personal assessment 个人入息课税申请书
;[g~h |{6 application of fund 资金应用
]d%Ou]609 application to release as liquidator and to destruct the books of accounts and documents
yDe*-N\'W 申请免除清盘人职务及毁灭帐簿与文件
x
0vW9*& appointed actuary 委任精算师
wa&:86~l? appointed auditor 委任核数师；委任审计师
7~P!Z=m^^f appointed trustee 委任的受托人
Kuk@x.~0m appointer 委任人
ntL%&wY apportioned pro rata 按比例分摊
{S%;By&[ apportionment 分配；分摊
,g|ht%" Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
xs "\c7pC apportionment formula 分摊方程式
i
!SN"SY apportionment of estate duty 遗产税的分摊
z| S4\Ae appraisal 估价；评估
Hb^ovc0 appreciable growth 可观增长
NB( GE appreciable impact 显着影响
T0\[":
A appreciable increase 可观增长
{w99 ~? appreciation 增值；升值
$"=0{H.? appreciation against other currencies 相对其他货币升值
dGR #l) appreciation of the exchange value of Hong Kong dollar 港元汇值上升
N$Tzxs appreciation tax 增值税
5y~B/.YY appropriation 拨款；拨用；拨付
ty9(mtH+ appropriation account 拨款帐目
.
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*vzj(HGO appropriation-in-aid system 补助拨款办法
b3-+*5L approved assets 核准资产
HuD~(CI. approved basket stock 认可一篮子证券
uv7tbI"r approved budget 核准预算
.8CfCRq approved charitable donation 认可慈善捐款
fEyc3K' 5V approved charitable institution 认可慈善机构
GIU yW approved currency 核准货币；认可货币
Lez]{%+.`[ approved estimates 核准预算
TiI3<.a! approved estimates of expenditure 核准开支预算
ob(~4H- approved overseas insurer 核准海外保险人
? ~_h3 bHH approved overseas trust company 核准海外信托公司
G 0x!:[ approved pooled investment fund 核准汇集投资基金
i$'#7U approved provident fund scheme 认可公积金计划
88atj+N] approved provision 核准拨款
)7N$lY< approved redeemable share 核准可赎回股份
7!8R)m^1[ approved regional stock 认可地区性证券
l`AA<Rj*O- approved retirement scheme 认可退休金计划
95 X6V approved subordinated loan 核准附属贷款
\MmKz^tO arbitrage 套戥；套汇；套利
uy= E92n3 arbitrageur 套戥者；套汇者
K6oQ x)| arbitrary amount 临时款项
bRc ~e@ arrangement 措施；安排；协定
d0 yZ9-t arrears 欠款
%0K e4c arrears of pay 欠付薪酬
vtf`+q arrears of revenue 逾期未收税款；逾期未收的帐项
SV_b(wP9 articles of association 组织章程；组织细则；组织章程细则
14rX:z Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Gv }~ ascertainment of profit 确定利润
QU^?a~r "Asia Clear" “亚洲结算系统”
AU
H_~SY Asia Commercial Bank Ltd. 亚洲商业银行有限公司
~-2q3U Py Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~px)Jd Asian Development Fund [ADF] 亚洲发展基金
1ba* U~OEg Asian dollar bond 亚洲美元债券
C2Af$7c Asian dollar market 亚洲美元市场
&+F}$8, Asian dollar rate 亚洲美元利率
FPX B>D' Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
bjGQ 04da Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Y^J/jA0\B asked price 沽盘；喊价；索价；卖方报价
5Lm<3:7Q+ assessable income 应评税入息
} {m.\O assessable loss 应评税亏损
!mRDzr7 assessable profit 应评税利润
F6 c1YI[ assessable value 应评税值
[+Y;w`;Fq assessed profit 估定利润
SI@Yct]<g assessed value 经评估价值
H;rLU 9b assessment 评税；评定；估价；评税单
-axV;+"b assessment number 评税编号；估价编号
Y!L<&
sl assessment of additional tax 补加税评税
Z:s:NvFX assessment of performance 业绩评估；实绩评价
n aB`@ Assessor 评税主任
)MJ y asset price bubbles 资产价格泡沫
\Z ms asset-backed securities 具资产保证的证券
I &I
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iKN800^u assets and liabilities 资产与负债
sz+Uq]Mn assets betterment statement 资产递增表；资产改进表
vAp?Zl? g assets lending 实物放款；有抵押贷款
hz _F^gF assets of the company passing on the death 死者去世时转移的公司资产
d9sqO9 Ud8 assets pledged as security for liabilities 用作负债抵押的资产
0ge^p O\Z assets portfolio 资产投资组合
qo" _w%{ assets price 资产价格
@ag*zl assets quality 资产质素
#[{xEVf assets realization 资产变现
lKF<] 25 assets refinancing arrangement 资产再集资安排
p~w|St 7jg assets securitization 资产证券化
86,$ I+ assets situated outside Hong Kong 在香港以外地方的资产
Tx'ctd#Y assets stripping 削减资产；拆卖资产
@|GKNW# assets value 资产值
P?P))UB5 assignee 承让人
#UpxF ?A( assignment 转让；转让书；转让契
hMiuv_EO ! assignment of interest 权益转让
%d\|a~p: assignment of letters patent and trade mark 专利证书及商标转让
eZWR)+aq assignment of property 物业转让；物业转让书
^BFD - p assignment right 转让权
]XH}G 9X^ assignor 转让人
sR1
&2hB associate 有联系的人；有关连人士；相联者；合伙人；联系人
8?7gyp!k_f Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
}@V ,v[&e associate member 附属会员
t[ZumQ@HC associated body corporate 相联法人团体
xf.2Ig associated company 相联公司；联属公司
mxRe2<W associated corporation 相联法团
*I}_B\kY Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,T|%vqbmw 公认会计师公会〔英国〕
[,|Z< Association of Futures Exchange Brokers 香港期货经纪协会
-~HlME *~f Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
V!S B9t`E association of underwriters 承保人组织
ZREAEGi{ assumption of control 接管
-e{H 8 ro assurance 担保；保险；转易；转易书
L^`oJ9k ! assurance of interest 权益的转易
2rw<]Ce at 19XX price 按一九ＸＸ年价格计算
O;A/(lPW+ at a discount 按赔价计算；按贴水价格计算；打折扣
^w<:UE2a! at a premium 按溢价计算；按升水价格计算
Wb4%=2Qn at call 通知付款；按通知
'7F`qL\/#( at constant market price 按固定市价计算
r[$Qt j Q at constant price 按固定价格计算
omV.Qb'NS at cost 按成本计算
ubhem(p# at current market price 按当时市价计算；按现时市价计算
tE{7S/?h at current price 按当时价格计算；按现时价格计算
ZU yM:$ at factor cost 按要素成本计算；按生产要素成本计算
<MN+2^ed& at money-of-the-day price 按付款当日价格计算
<,0& Ox at or better 按指定或较佳价位〔买卖指令〕
lb1(1 |# at par 按面值计算；平价
. )Se-' at sight 见票即付
JoZC+G at the close 按收市盘
,ASY
&J5)7 at the opening 按开市盘
d*3R0Q|#{ attestation 见证；见证条款
)K2n!F bd at-the-money option 平价期权
g{$&j*Q9 attorney 受权人；受托代表人
Ro:-u7q attornment 新拥有人承认书
kX 1hcAa attributable profit 可归属利润
7<.f &1MgI attributable share value 可归属股份价值
n ?,fF( Auckland Stock Exchange 奥克兰证券交易所
((dG< auction 拍卖
wU#Q>ut'% auctioneer 拍卖商
u gfV' audit 审计；核数
Y gWnP p Audit Commission 审计署
m@c2'*&Y Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
0XozYyq 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
h V8A<VT audit review 帐目审查
xD lC]loi7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
*gT
TI;: audited account 审计帐目；经审计的帐目
r?V|9B`$p audited annual account 经审计的周年帐目
x@k9]6/zs audited balance sheet 经审计的资产负债表
HRw,D= auditor 核数师；核数主任；审计师
|R[m&uOib auditor's certificate 核数师证明书；审计师证明书
w|5}V6WD auditor's report 核数师报告；审计师报告
q5RLIstQ\ Aussie bond 澳元债券
"1#,d#Q $ austerity budget 紧缩预算
L"b5P2{c Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
%B o Jt-v Australia All Ordinaries Index 澳洲所有普通股票指数
3?}SXmA'@ Australian Dollar [AUD] 澳元
HxM-VK ' Australian Options Market 澳大利亚期权市场
)t. q [O` Australian Securities Commission 澳洲证券事务监察委员会
G37_
` C Australian Society of Certified Practising Accountants 澳洲执业会计师公会
[,e_2< Australian Stock Exchange 澳大利亚证券交易所
hmi15VW Austrian Schilling [ATS] 奥地利先令
}ps6}_FE authentication 认证；鉴证
M>^IQ authority to purchase 委托购买证；委购书
GS ^4t mc authorization 认可；核准；授权；授权书
& 3a+6!L[ authorization by direction 指示授权
SVHtv0Nx authorization by instruction 指令授权
#*`|}_6L authorization by warrant 令状授权
D *tBbV authorization of unit trust 单位信托的认可
= G_6D authorized agent 指定代理人
Tld {b authorized capital 法定资本
:`|, a ( authorized clerk 出市员
, s)H% authorized dealer 认可交易商
<eI;Jph5 authorized financial institution 认可财务机构
3_ >R's8P authorized fund 认可基金
(/M c$V authorized fund house 获授权的基金公司；认可基金公司
l1??b
authorized institution 认可机构
DjKjEZHgM authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
bODl
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)0Lq>6j9 authorized insurer 获授权保险人；获认可承保人
a !IH-XJ2 authorized investment 特准投资项目
A_.QHUjpx authorized person 获授权人
MXy{]o_H~ authorized representative 获授权代表
NR*SEbUU* authorized share capital 法定股本
ED o
( automated quotation system 自动报价系统
Rc4EFHL Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
--9mTqx 自动交易系统〔香港期货交易所有限公司〕
o;[oy#aWl_ automatic adjustment mechanism 自动调整机制
[a3
0iE automatic adjustment system 自动调整系统
FMn&2fH Automatic Clearing House 自动票据交换所
q
:bKT#\ automatic exchange rates accumulation system 自动化汇率累集系统
gy{a+Wbc* Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
.*j+? automatic teller machine [ATM] 自动柜员机
:3B\,inJ autopay 自动转帐
]c)SVn$6 available assets 可用资产
US4Um>j available fiscal reserve 现存财政储备
, <1* available profit 可用利润
V%ch' Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
GHy#D]Z average 平均；平均数；海损
q8Dwu 3D average basic salary 平均基本薪金
W( aRO average consumer expenditure 平均消费开支；一般消费开支
Nj0)/)<r+ average cost 平均成本
D@^ZpN8r average cost of land production 增辟土地平均成本
yr>bL"!C A average daily turnover 平均每日成交额
!qlGt)G3 average daily wage rate 平均每日工资率
LzR iiP^q average expenditure pattern 平均开支模式
5-^%\?,x average growth rate 平均增长率
iI* 7WO[W average net fixed assets 固定资产平均净值
CeTr%j average of relatives 相对价格平均数
opMUt,4 average price 平均价格
^d80\PXz average propensity to consume 平均消费倾向；一般消费倾向
`?JgHk average propensity to save 平均储蓄倾向；一般储蓄倾向
D Y{cQb average rate 平均率
KECEl K3uj average revenue 平均收入；平均收益
6*nAo8gl average stock 平均库存；平均存货
P F`rWw average yearly rent 平均年租
<&pKc6+{ avoidance of double taxation 避免双重课税
D -IR!js ] avoidance of tax 避税
