A:
Z cc6E2 A share Ａ股；甲类股份
bY#> abatement of tax 减税；减扣免税额
!x>P]j7A}Y ABN AMRO Bank N.V. 荷兰银行
2Ddrxc>48 above-the-line expenditure 线上项目支出；经常预算支出
J|s4c`= above-the-line receipt 线上项目收入；经常预算收入
Y1+f(Q ABSA Asia Limited 南非联合亚洲有限公司
.Emw ;+> absolute change 绝对数值变更
= \tg$ absolute expenditure 实际开支
%6 Bt%H absolute guideline figure 绝对准则数字
?!Y2fK=h0 absolute interest 绝对权益
Rf7 py ) absolute order of discharge 绝对破产解除令
F` 'e/ absolute profit margin 绝对利润幅度
^ /c&Ud absolute value 实值；绝对值
9hcZbM] absolutely vested interest 绝对既得权益
fY \QI
= absorbed cost 已吸收成本；已分摊成本
O0 wD"V^W absorption 吸收；分摊；合并
PZQ}G*p3 absorption rate 吸收率；摊配率；分摊率
HdLVXaD/ ACB Finance Limited 亚洲商业财务有限公司
&AC-?R|Dp acceptable form of reciprocity 合理的互惠条件
{4UlJ,Z.n acceptable rate 适当利率；适当汇率
"{|9Yis= acceptance agreement 承兑协议
+ b
1lCa_ acceptance for honour 参加承兑
Z?X
^7 < acceptor 承兑人；接受人；受票人
Aqq%HgY:t acceptor for honour 参加承兑人
s(F^ P accident insurance 意外保险
]x! vPIyq Accident Insurance Association of Hong Kong 香港意外保险公会
.hnGHX accident insurance scheme 意外保险计划
P$\( Bd\76 accident year basis 意外年度基准
u[y>DPP x accommodation 通融；贷款
Es1Yx\/: accommodation bill 通融票据；空头票据
\3Ys8umKq accommodation party 汇票代发人
,E pg&)wC] account balance 帐户余额；帐户结余
UEt #;e account book 帐簿
&!a[rvtZ+ account collected in advance 预收款项
U_Id6J]8 account current book 往来帐簿
\%f4)Qb account of after-acquired property 事后取得的财产报告
$GPenQ~}, account of defaulter 拖欠帐目
T AIcp*)ZM account payable 应付帐款
W%@6D|^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
>i-cR4=LL{ account receivable 应收帐款
mbU[fHyV account receivable report 应收帐款报表
c(i-~_ account statement 结单；帐单；会计财务报表
"3W!p+W account title 帐户名称；会计科目
Z'hW;^e%_z accountant's report 会计师报告
rQ
LNo, Accountant's Report Rules 会计师报告规则
Jx(%t<2 accounting and auditing procedure 会计与审计程序；会计与核数程序
t Noo3& Accounting Arrangements 《会计安排》
/&K hk # accounting basis 会计基础
.^fq$7Y}7 accounting by Official Receiver 破产管理署署长呈交的帐目
B/&axm%0 Accounting Circular 《会计通告》
RV.*_FG accounting class 会计类别
M n3cIGL accounting date 记帐日期；会计结算日期
[_#9 PH33 accounting for money 款项核算
Ay22-/C|@ Accounting Officer 会计主任
L00,{g6wqb accounting period 会计报告期；会计期
;N6L`| accounting policy 会计政策；会计方针
1B}6 zJ accounting practice 会计惯例
<{JHFU`^ accounting principle 会计准则
5a&[NN accounting record 会计记录
P
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accounting report 会计报告
@_YlHe&W Accounting Services Branch [Treasury] 会计事务部〔库务署〕
S2@[F\|r Accounting Society of China 中国会计学会
:I1 )=8lO accounting statement 会计报表
S9t_2%e accounting system 会计制度；会计系统
ZjF$zVk accounting transaction 会计事项；帐务交易
25 NZIal< accounting treatment 会计处理
=(3Qb b1i accounting year 会计年度
w$u =_ accretion 增值；添加
j_H{_Ug accrual 应计项目；应累算数目
5M;fh)fT accrual basis 应计制；权责发生制
t:9}~% ~ accrual basis accounting 应计制会计；权责发生制会计
SL?
!
RQ accrue 应累算；应计
TwqyQ 49 accrued benefit 应累算利益
DyD#4J)E accrued charges 应计费用
u`xmF/jhQ accrued cumulative preference share dividend 应累算的累积优先股股息
hCD0Zel accrued expenses 应累算费用
7%c9 nY accrued interest payable 应付利息；应计未付利息
! ;x accrued interest receivable 应收利息；应计未收利息
G ^ZL,{ accrued right 累算权益
DGz'Dn accruing profit 应累算的利润
5hUYxF20h8 accumulated fiscal reserve 累积财政储备
h/ ?8F^C#v accumulated profit 累积利润；滚存溢利
5? &k? v@ accumulated reserve 累积储备
rUvq AfE&+ accumulation of surplus income 累积收益盈余
vQ#$.*Cvn acquired assets 既得资产
%M2.h;9]*\ acquisition 收购；购置；取得
;]D@KxO$dJ acquisition cost 购置成本
:bkACuaEn acquisition expenses 购置费用
sU^2I v\% acquisition of 100% interest 收购全部股权
DN2K4%cM%' acquisition of control 取得控制权
"WdGY*r acquisition of fixed assets 购置固定资产
ID
& Iz acquisition of shell “买壳”
AyB-+oTf( acquisition price 收购价
WO?EzQ ? act of God 天灾
mk2T acting partner 执事合伙人
T;XEU%:LK active market 买卖活跃的市场；交投畅旺的市场；旺市
q(M [ij active partner 积极参与的合伙人
H$>D_WeJ active trading 交投活跃
^0_ *AwIcN actual circulation 实际流通
7Vr .&`l actual cost 实际成本
>"q0"zrN, actual expenditure 实际开支；实际支出
0}2Uj>!i actual income 实际入息；实际收入；实际收益
Q#w ASd. actual market 现货市场
4(o: #9I actual price 现货价；实际价格
6Xb\a^ q actual profit 实际利润
Tw/kD)u{ actual quotation 实盘；实际价位；实际报价
$v#Q'?jE actual year basis 按实际年度计算
{9vvj actuals 实货
"aHY] E{ actuarial investigation 精算调查
)tl=tH/$ actuarial principle 精算原则
C18 pK8- actuarial report 精算师报告
%Qgo0 Actuarial Society of Hong Kong 香港精算学会
0N$tSTo.-< actuarial valuation 精算师估值
#Z;ziM: actuary 精算师
jhjGDF ad referendum agreement 暂定协议；有待覆核的协定
W?mn8Y;{` ad valorem duty 从价税；按值征税
9:4PJ%R9 ad valorem duty system 从价税制
*M\Qt_[ ad valorem fee 从价费
[X0Wfb}{ ad valorem tariff 从价关税
Ap9CQ h=! additional allowance 额外免税额
XeX0\L')R additional amount for unexpired risk 未过期风险的额外款额
LH@)((bi4v additional assessable profit 补加应评税利润
V|zzj[c additional assessment 补加评税
7m_Jb5 additional commitment 额外承担
)28Jz6.I additional commitment vote 额外承担拨款
Z+`mla additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
5<w"iqZ\?N additional dependent parent allowance 供养父母额外免税额
`=Pn{JaD additional provision 额外拨款
} R !-*Wk additional stamp duty 附加印花税
3C 84b/A additional tax 补加税罚款；补加税款
7GY[l3arxv Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
#x$. adjudged bankrupt 被裁定破产
$]|fjB#D adjudicated bankrupt 裁定破产人
XKN`{h-@ adjudication fee 裁定费；评定印花税额手续费；评估契据费
i`Fg kABw adjudication of bankruptcy 裁定破产；宣告破产
7].t t adjudication of insolvency 裁定无力偿还债务
QE [ETv adjusted actual 经调整的实数；调整后的实数
J @C8;] adjusted current assets 经调整的流动资产；调整后的流动资产
*i|O!h1St adjusted figure 经调整的数字；调整后的数额
L$6{{Tw"2 adjusted liabilities 经调整的负债；调整后的负债
EzqYHY+_r adjusted loss 经调整的亏损；调整后的亏损
Os'
7h adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
~F~g$E2 } adjusted profit 经调整的利润；调整后的利润
T V\21 adjusted surplus 经调整的盈余额；调整后的盈余额
,2q LiE> adjusted value 经调整的价值；调整后的价值
%$ |=_K)Ks adjustment 调整；修订；理算〔保险〕
`=0}+ adjustment centre 调剂中心
"& ' h\ adjustment lag 调整过程的时间差距；调整时差
,!_$A}@0
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GqBZWm AB adjustment of loss 亏损调整
hE0
p> R8 adjustment process 调整过程；调整程序
\72(d adjustment range 调整幅度
^ +tAgK2 administered exchange rate 受管制汇率
^_
L'I%%[ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+pp|Qgr 3 administration expenses 行政费用
P,lKa. administration fee 手续费；行政费
GhpVi<FL administration in bankruptcy 破产管理
+#7 e?B administration order 遗产管理令
yM>:,T S administrator 管理人；遗产管理人
37Ux2t administrator of the estate 遗产管理人
!]=[h admission of debt 债项承认书
|1C=Ow*" admission of proof 接纳债权证明
f(!:_!m* advance 放贷款项；垫付款项；预支款项；预付款项
&QFg = advance account 暂支帐目；预付款帐户
BC0SSR@e advance compensation 预付补偿金
|n3fAN advance from shareholder 股东垫款
{^zieP! advance pending reimbursement 预支以待日后付还
H"lq!C` advanced economy 先进经济体系
19O /Q,9 advancement 预付；预付财产
m [7@l advances warrant 垫款令
89ivyv;]U advancing 贷出
'*H&s adverse balance 逆差
F33&A<(, adverse exchange 逆汇
s)X'PJ0&Bs advertisement addressed to shareholders 在报章刊登的致股东通告
{#"[h1 advice for collection 托收通知书
k)j, ~JH advice of drawing 提款通知书；汇票通知书
cnJ(Fv_F$ advice of payment 付款通知
w6 0I;.hy Advisory Committee [Securities and Futures Commission]
h^o>9s/|/H 谘询委员会〔证券及期货事务监察委员会〕
0Snl_@s Advisory Committee on Diversification 经济多元化谘询委员会
k+
[V%[U affidavit 誓章；遗产申报誓章
+ |(-7 " affidavit of no receipt 述明无收款的誓章
@9S3u#vP affiliate 联号；联营公司；附属公司
gI<e=|J6w affiliated company 附属公司；联号；联营公司
? IgM=@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
zzOc
# / affordability 负担能力
Zn{,j0; African Development Bank [AfDB] 非洲开发银行
Za,rht after-acquired property 事后取得的财产
? t<y k(q after-hours dealing 市后交易
eT 8(O36% after-tax profit 税后盈利；税后利润；税后溢利
z Ic%>?w agency agreement 代理协议
O6JH )Ka"S agency expenses 代理机构的开支
rC
)pCC agency fee 代理费
0
_ 4p>v: Agency Law 《代理法》
!Ab4'4f agent 代理人；承销人
2P)*Y5`KBH agent of company 公司代理人
J*HZ=6L agent's fee 代理人费；经纪费
pxC:VJ ; aggregate 总计；总数；总体数字
^f][;> c aggregate amount 总款额；总额
JBzRL"| aggregate assets and liabilities 总体资产与负债
es]S]}JV aggregate at constant price 按固定价格计算的总体数字
qz]b8rX aggregate demand 总需求
?[<C,w ~$` aggregate gross position 总持仓量
&oi*]:<FNe aggregate limit 总限额
3O % u? aggregate of salaries tax 合计薪俸税
mx\b6 w7 aggregate performance 总体表现；总体业绩
j ;%RV)e aggregate supply 总体供应
~+ _|J"\ aggregate surplus 总盈余
gZkjh{rQ aggregate total 整体总额
N=4`jy = aggregate value 总值；合计价值
lJZ-*"9 V aggregated basis 合计基准
c j-_ aggregated net chargeable income 合计应课税入息实额
uh,~Cv XU] aggregation 合并计算；合计；总和
O [Q;[@ aggregation of incomes of husband and wife 夫妇入息合并计算
xOfZ9@VU aggregation of property 财产的总和
Y ;qA@| agio 差价；贴水
_Nze="Pt Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Um4$. BKD Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
o]Ln:k l 《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》
"Yh[-[, Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
UC@ &! kM 《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》
VE_% /Fs, Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
X MkyX&y 《香港政府和大韩民国政府关于相互促进和保护投资协定》
s+mNr3 agreement for a settlement 授产协议
\gtI4zl*J agreement for assignment 转让协议
Ed&;d+NM agreement for sale 售卖协议；买卖协议
J2tD).G agreement for sale and purchase 买卖协议
>LqW;/&S< agreement for the payment of interest 支付利息协议
i,k.#Vx[m agreement for the repayment of money 还款协议
0W}iKT[Z agreement of reinsurance 再保险协议
q ER dQ~M, Agricultural Bank of China 中国农业银行
E05RqnqBn0 air passenger departure tax 飞机乘客离境税
g 7>p, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?U}Ml]0~ airport tax 机场税
.nGYx alcohol duty 酒精税
4 VPJv>^ alienation 让与；让渡；转让
# HgXTC alimony 生活费；赡养费
A'jw;{8NpF All Ordinaries Index [AOI] 所有普通股指数
kTCW yc all risks 全险；综合险
|dP [_nh? All Sales Record for Stock Market 《股票市场成交报告》
y[L7=Td Allied Capital Resources Limited 新联财务有限公司
:Fv d?[ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Yh^~4S? allocation letter 拨款信件
IUK !b2!` allocation of fund 分配款项；预留款项
*F ya
qJ) allocation of profit 利润分配；溢利分配
T*m;G( allocation warrant 拨款令
="M7 F0k allotment 分配；配股
gWqO5C~h allotment notice 股份配售通知；配股通知
7mUp n:U allotment of shares 股份分配
.bwK G`F allowable 可获宽免；免税的
NZj_7j|o9 allowable business loss 可扣除的营业亏损
>'qkW$-95 allowable expenses 可扣税的支出
t&GjW6]W allowance 免税额；津贴；备抵；准备金
#gHs!b-g@ allowance for debts 债项的免税额
#5Zf 6w allowance for depreciation by wear and tear 耗损折旧免税额
&HS6} allowance for funeral expenses 殡殓费的免税额
Ru1I,QvCj" allowance for inflation 为通货膨胀而预留的款项；通胀准备金
SI/@Bbd= allowance for repairs and outgoings 修葺及支出方面的免税额
kO1.27D allowance to debtor 给债务人的津贴
j|WuOZm\0 alteration of capital 资本更改
l7g<
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z j[/~ I amalgamation 合并
LTSoo .dE ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
> x$eKN ambit of charges 征税范围；收费范围
i]qVT)j amended valuation 经修订的估值
m/2LwN American Commodities Exchange 美国商品交易所
`2 vv8cg^ American Express Bank Limited 美国运通银行
xj1FCT2 American Stock Exchange 美国证券交易所
6"
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*2$I,
~(P amount due from banks 存放银行同业的款项
(|(#W+l~
amount due from banks abroad 存放海外银行同业的款项
x{$~u2| amount due from holding companies 控股公司欠款
6$d3Ap@Gl amount due from local banks 存放本港银行同业的款项
[c{/0* amount due to banks 银行同业的存款
c[/h7!/aH amount due to banks abroad 海外银行同业的存款
ZTq"SQ>ym amount due to holding companies 控股公司存款
kQr\ktN\ amount due to local banks 本港银行同业的存款
eyx;8v cM amount due to outport banks 外埠银行同业的存款
f* +eu @ amount for note issue 发行纸币的款额
h{ &X`$ amount of bond 担保契据的款额
d[b(+sHp a amount of consideration 代价款额
i2PPVT amount of contribution 供款数额
q#8$@*I amount of indebtedness 负债款额
8veYs` amount of principal of the loan 贷款本金额
NAy3Zd} amount of rates chargeable 应征差饷数额
/uTU*Oe amount of share capital 股本额
Sdc
yL%6! amount of sums assured 承保款额
t-xw= &!w amount of variation 变动幅度
gtcU'4~ amount of vote 拨款数额
q qm7p
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?A[q/n :K amount receivable 应收款额
jKOjw#N Amsterdam Stock Exchange 阿姆斯特丹证券交易所
1NP(3yt% analysis 分析
N8<Wm>GLX~ ancillary risk 附属风险
)PM&x annual account 周年帐目；周年帐目报表；年度决算；年结
C
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l?+67cQLA annual allowance 每年免税额；年积金；年度津贴；年津
t@ a2@dX| annual balance 年度余额
W!$aK )]4u annual disposable income 每年可动用收入
!'4HUB>+ annual estimates 周年预算
%fS__Tb#u annual fee 年费
`iX~cUQ annual general meeting 周年大会
CM ; r\,o annual growth rate 年增率；每年增长率
M EOVw[hO annual long-term supplement 长期个案每年补助金
tgu}^TfKkg annual pensionable emolument 可供计算退休金的年薪
.A: #l? annual report 年报
{8NnRnzU Annual Report on the Consumer Price Index 《消费物价指数年报》
4M)
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QLq^[ >n Annual Return Rules 《周年报表规则》
r!qr 'Ht< annual review of consumer prices 每年消费物价回顾
AE:IX P|c annual roll-forward basis 逐年延展方式
+?xW%omy annual salary 年薪
VA9"
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5jj<sj!S 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
/65ddt annuitant 年金受益人
Kh)SgJ3B@ annuity 年金
p'lL2 n$E annuity contract 年金合约
pw^$WK annuity on human life 人寿年金
95.m^~5 antecedent debt 先前的债项
"3kIQsD|j ante-dated cheque 倒填日期支票
?v]EXV3 anticipated expenditure 预期开支
{q9[0-LyJ anticipated net profit 预期纯利
(Rqn)<<2 anticipated revenue 预期收入
M.|@|If4? anti-inflation measure 反通货膨胀措施
_]SV@q^ anti-inflationary stance 反通货膨胀立场
z(sfX}% apparent deficit 表面赤字
k"*A@ apparent financial solvency 表面偿债能力
z1LN |+\} apparent partner 表面合伙人
LKCj@N dV application for personal assessment 个人入息课税申请书
o6 JCy\Bx application of fund 资金应用
]8)nIT^ EP application to release as liquidator and to destruct the books of accounts and documents
t5r,3x!E 申请免除清盘人职务及毁灭帐簿与文件
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.( appointed actuary 委任精算师
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7CN< appointed auditor 委任核数师；委任审计师
]a4rA+NFLB appointed trustee 委任的受托人
-O.q$D=as appointer 委任人
p^QEk~qw apportioned pro rata 按比例分摊
SE%B&8ZD apportionment 分配；分摊
5Jo><P a Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
huj 6Ysr apportionment formula 分摊方程式
,e6n3]W8 apportionment of estate duty 遗产税的分摊
EbEQ@6t appraisal 估价；评估
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Jp appreciable growth 可观增长
B@P +b*% appreciable impact 显着影响
OEz'&))J appreciable increase 可观增长
G}!dm0s$ appreciation 增值；升值
.M3]\I u appreciation against other currencies 相对其他货币升值
84xA/BR W appreciation of the exchange value of Hong Kong dollar 港元汇值上升
T$ <l<.Qd appreciation tax 增值税
Ne{2fV>8Ay appropriation 拨款；拨用；拨付
nE$8-*BZ_ appropriation account 拨款帐目
b`?$;5 Appropriation Bill 拨款法案
SFKfsb !C appropriation-in-aid system 补助拨款办法
F:p'%#3rU/ approved assets 核准资产
>LvQ&fAo approved basket stock 认可一篮子证券
{0a (R2nB approved budget 核准预算
Ly e^G% { approved charitable donation 认可慈善捐款
dMo456L approved charitable institution 认可慈善机构
oD0WHp approved currency 核准货币；认可货币
uVnbOqR<X approved estimates 核准预算
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approved estimates of expenditure 核准开支预算
>_R ,^iH" approved overseas insurer 核准海外保险人
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approved overseas trust company 核准海外信托公司
HF(pC7/a: approved pooled investment fund 核准汇集投资基金
u"WqI[IV approved provident fund scheme 认可公积金计划
o75Hit approved provision 核准拨款
I_QWdxn approved redeemable share 核准可赎回股份
zk\YW'x|r approved regional stock 认可地区性证券
c34s (>AC approved retirement scheme 认可退休金计划
= JE4C9$, approved subordinated loan 核准附属贷款
yeI((2L@E2 arbitrage 套戥；套汇；套利
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FTi1]/h arbitrageur 套戥者；套汇者
A6a r@$MZ arbitrary amount 临时款项
l1<]p dLTR arrangement 措施；安排；协定
>bgx o< arrears 欠款
FLW Q Y, arrears of pay 欠付薪酬
MST\_s%[ arrears of revenue 逾期未收税款；逾期未收的帐项
e}F 1ZJz articles of association 组织章程；组织细则；组织章程细则
vKX6@ eg" Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
/w5~ O: ascertainment of profit 确定利润
\=3fO( "Asia Clear" “亚洲结算系统”
4&)4hF Asia Commercial Bank Ltd. 亚洲商业银行有限公司
A>0wq T Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
G<dWh.|`= Asian Development Fund [ADF] 亚洲发展基金
bcVzl]9 Asian dollar bond 亚洲美元债券
@<^_ _." Asian dollar market 亚洲美元市场
.>/ T c Asian dollar rate 亚洲美元利率
e!e UgD Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
[xm{4Ba2X Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
,McwPHEMB asked price 沽盘；喊价；索价；卖方报价
-W6 r.E$mC assessable income 应评税入息
r~<I5MZY assessable loss 应评税亏损
>v r! 3 assessable profit 应评税利润
do-mkvk assessable value 应评税值
K NI* : assessed profit 估定利润
7W7!X\0Y assessed value 经评估价值
?PpGBm2f* assessment 评税；评定；估价；评税单
1\ hh,s assessment number 评税编号；估价编号
@i" ^b assessment of additional tax 补加税评税
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]2 assessment of performance 业绩评估；实绩评价
I: j!A Assessor 评税主任
7Ud asset price bubbles 资产价格泡沫
JGLjx"Y asset-backed securities 具资产保证的证券
2r 0u[ assets accretion 资产增值
QH) u h" assets and liabilities 资产与负债
z?b[ 6DLV; assets betterment statement 资产递增表；资产改进表
Boi?Bt assets lending 实物放款；有抵押贷款
=Wgz \uGJ assets of the company passing on the death 死者去世时转移的公司资产
}mhD2 ' E assets pledged as security for liabilities 用作负债抵押的资产
c:$W5j('Z assets portfolio 资产投资组合
Ep s2 assets price 资产价格
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s2Og assets quality 资产质素
xs'vd:l.Pp assets realization 资产变现
~ 9tPT 0^+ assets refinancing arrangement 资产再集资安排
hwon ^? assets securitization 资产证券化
Y[\ZN assets situated outside Hong Kong 在香港以外地方的资产
t V]BcDp assets stripping 削减资产；拆卖资产
a4B#?p assets value 资产值
n MBKZ assignee 承让人
t9 Sog~:' assignment 转让；转让书；转让契
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37DN assignment of interest 权益转让
N1pw*<& assignment of letters patent and trade mark 专利证书及商标转让
G#|`Bjv"aP assignment of property 物业转让；物业转让书
xe=/T# % assignment right 转让权
Zy <gA > assignor 转让人
H*h 7Y*([ associate 有联系的人；有关连人士；相联者；合伙人；联系人
C2Pw;iK_t Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
]V `L\ associate member 附属会员
: X66[V&eH associated body corporate 相联法人团体
L{2KK]IF associated company 相联公司；联属公司
~boTh associated corporation 相联法团
O6P{+xj$ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9"#,X36 公认会计师公会〔英国〕
(|*CVI; Association of Futures Exchange Brokers 香港期货经纪协会
O< \i{4}} Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
IpRdGT02 association of underwriters 承保人组织
`Tt;)D assumption of control 接管
~S$\ PG4 assurance 担保；保险；转易；转易书
{dbPMx assurance of interest 权益的转易
A<+veqb4 at 19XX price 按一九ＸＸ年价格计算
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`>1x`n at a discount 按赔价计算；按贴水价格计算；打折扣
Hp@nxtKxW at a premium 按溢价计算；按升水价格计算
1&wI*4 at call 通知付款；按通知
5Y#W$Fx($R at constant market price 按固定市价计算
|$ )+h\h at constant price 按固定价格计算
Yy F =u~l at cost 按成本计算
l-} );zH74 at current market price 按当时市价计算；按现时市价计算
'/ >7pB at current price 按当时价格计算；按现时价格计算
HqZ 3] at factor cost 按要素成本计算；按生产要素成本计算
(P M!{u= at money-of-the-day price 按付款当日价格计算
??7c 9l5, at or better 按指定或较佳价位〔买卖指令〕
Avc9W[ 4 at par 按面值计算；平价
T+0Z2H at sight 见票即付
\ QZ~w_ at the close 按收市盘
Zdm7As] at the opening 按开市盘
+W8L^Wl attestation 见证；见证条款
9k`}fk\M at-the-money option 平价期权
>7[o=!^:4 attorney 受权人；受托代表人
&` 9p. attornment 新拥有人承认书
f\{ynC2m attributable profit 可归属利润
uxj x~+qFd attributable share value 可归属股份价值
}1sFddGVt Auckland Stock Exchange 奥克兰证券交易所
t.ci!#/d auction 拍卖
S=N3qBH6 auctioneer 拍卖商
ZliJc7lss audit 审计；核数
x e!([^l& Audit Commission 审计署
1h[xVvo<L Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
==?!z<I.d 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〕
'Y%@fZf x audit review 帐目审查
>p[skN Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
!L=RhMI audited account 审计帐目；经审计的帐目
(9phRo)> audited annual account 经审计的周年帐目
q 9 ^6A90 audited balance sheet 经审计的资产负债表
\?VNr2 auditor 核数师；核数主任；审计师
mk' $ |2O auditor's certificate 核数师证明书；审计师证明书
a
S t auditor's report 核数师报告；审计师报告
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t2=J! Aussie bond 澳元债券
:9O"?FE austerity budget 紧缩预算
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/"9 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
v "K # Australia All Ordinaries Index 澳洲所有普通股票指数
X;vfbF Australian Dollar [AUD] 澳元
ALOS>Bi& Australian Options Market 澳大利亚期权市场
: CR1Oy 9 Australian Securities Commission 澳洲证券事务监察委员会
EW :tb-%` Australian Society of Certified Practising Accountants 澳洲执业会计师公会
tS@J)p+_( Australian Stock Exchange 澳大利亚证券交易所
P#ro;3S3y Austrian Schilling [ATS] 奥地利先令
ayR; |S authentication 认证；鉴证
!gKz=-C authority to purchase 委托购买证；委购书
w 9W0j authorization 认可；核准；授权；授权书
w~n7l97Pw authorization by direction 指示授权
l )m]<E X authorization by instruction 指令授权
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M#?^uu' authorization of unit trust 单位信托的认可
t'.oty= authorized agent 指定代理人
NF0=t}e authorized capital 法定资本
#@v$`Df< authorized clerk 出市员
{$ (X,E authorized dealer 认可交易商
- UMPt"o authorized financial institution 认可财务机构
?L'4*S] authorized fund 认可基金
D rMG{Yiu authorized fund house 获授权的基金公司；认可基金公司
\L I 2=J* authorized institution 认可机构
bY>JLRQJ- authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
5Y W.s authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
)dMXn2O authorized insurer 获授权保险人；获认可承保人
ZnVx 'Y authorized investment 特准投资项目
n G+ L'SmI authorized person 获授权人
iax6o+OG| authorized representative 获授权代表
t]QGyW A] authorized share capital 法定股本
Tam\,j automated quotation system 自动报价系统
KkF3E*q\H Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
D{ J+}*y 自动交易系统〔香港期货交易所有限公司〕
V. f'Cw automatic adjustment mechanism 自动调整机制
mH/$_x)o automatic adjustment system 自动调整系统
6 pQbh* Automatic Clearing House 自动票据交换所
aV 6l"A] automatic exchange rates accumulation system 自动化汇率累集系统
pEn3 :.l< Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
bB#6Xx automatic teller machine [ATM] 自动柜员机
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2Z9g`> autopay 自动转帐
gEBwn2 available assets 可用资产
' >F_y t9 available fiscal reserve 现存财政储备
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/m available profit 可用利润
,M)NC%0X Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
51Nh"JTy average 平均；平均数；海损
EXrOP] Kl average basic salary 平均基本薪金
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\?{xD average consumer expenditure 平均消费开支；一般消费开支
2S{IZ] average cost 平均成本
; 44?`[oP average cost of land production 增辟土地平均成本
qDPpGI-Y2e average daily turnover 平均每日成交额
oV 7A"8L^a average daily wage rate 平均每日工资率
` s}v6 average expenditure pattern 平均开支模式
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V L}^Rk average growth rate 平均增长率
)t/[z3r n average net fixed assets 固定资产平均净值
| gou#zi average of relatives 相对价格平均数
X` QfOs#\ average price 平均价格
"E><:_,\ average propensity to consume 平均消费倾向；一般消费倾向
,iUYsY average propensity to save 平均储蓄倾向；一般储蓄倾向
gkN|3^ average rate 平均率
OcBn 1k. average revenue 平均收入；平均收益
z+J4XpX0, average stock 平均库存；平均存货
'aWz am> average yearly rent 平均年租
SLiQHWw*J avoidance of double taxation 避免双重课税
&;)6G1X1 avoidance of tax 避税
