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B8zc#0!1 A share Ａ股；甲类股份
zn5|ewl @" abatement of tax 减税；减扣免税额
H~W=#Cx ABN AMRO Bank N.V. 荷兰银行
GsIqUM#R above-the-line expenditure 线上项目支出；经常预算支出
JY$;m3 h above-the-line receipt 线上项目收入；经常预算收入
yRt7&,}zL ABSA Asia Limited 南非联合亚洲有限公司
?F|F~A8dr absolute change 绝对数值变更
%5j* e absolute expenditure 实际开支
m|PJwd6 absolute guideline figure 绝对准则数字
=an 0PN absolute interest 绝对权益
c>wn e\(5H absolute order of discharge 绝对破产解除令
v R !
y# absolute profit margin 绝对利润幅度
4C9k0]k2 absolute value 实值；绝对值
6e"Lod_ L absolutely vested interest 绝对既得权益
,m5tO absorbed cost 已吸收成本；已分摊成本
^[b DE0 absorption 吸收；分摊；合并
M/YS%1 absorption rate 吸收率；摊配率；分摊率
Kae-Y ACB Finance Limited 亚洲商业财务有限公司
eU\_m5xl" acceptable form of reciprocity 合理的互惠条件
&PFK0tY acceptable rate 适当利率；适当汇率
_[N*k" acceptance agreement 承兑协议
Y$W)JWMY` acceptance for honour 参加承兑
M} Mgz acceptor 承兑人；接受人；受票人
Zl?9ibm;@ acceptor for honour 参加承兑人
,
jCE
hb accident insurance 意外保险
kk}_AZ0eK Accident Insurance Association of Hong Kong 香港意外保险公会
A 1B%<$|pz accident insurance scheme 意外保险计划
E|_}?>{R accident year basis 意外年度基准
k!d<2Qp W accommodation 通融；贷款
` {F z accommodation bill 通融票据；空头票据
igF<].'V accommodation party 汇票代发人
0*6Q 8`I account balance 帐户余额；帐户结余
gN[^ ,u account book 帐簿
^O&&QR H~w account collected in advance 预收款项
~ F>'+9?Sn account current book 往来帐簿
fPG3$<Zr account of after-acquired property 事后取得的财产报告
h79~d%- account of defaulter 拖欠帐目
h/*@ML+bB8 account payable 应付帐款
dyl1~'K^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
STz@^A account receivable 应收帐款
Raf-I+ account receivable report 应收帐款报表
-f"{%<Q account statement 结单；帐单；会计财务报表
/?*ut&hwv account title 帐户名称；会计科目
&a'LOq+r' accountant's report 会计师报告
,vuC 0{C^ Accountant's Report Rules 会计师报告规则
j k&\{ accounting and auditing procedure 会计与审计程序；会计与核数程序
@I?: x4 Accounting Arrangements 《会计安排》
T
`o[whr accounting basis 会计基础
jwheJ G accounting by Official Receiver 破产管理署署长呈交的帐目
=0SJf 3 Accounting Circular 《会计通告》
.d+zF ,02Z accounting class 会计类别
xxOhGA ) accounting date 记帐日期；会计结算日期
V9wL3* accounting for money 款项核算
% {0F. Accounting Officer 会计主任
'Q g.D88 accounting period 会计报告期；会计期
& 5QvUn accounting policy 会计政策；会计方针
x|g2H .n accounting practice 会计惯例
8[:G/8VI accounting principle 会计准则
Nop61zj accounting record 会计记录
"_:6v64Gx accounting report 会计报告
yh.WTgcW Accounting Services Branch [Treasury] 会计事务部〔库务署〕
'a>D+A: Accounting Society of China 中国会计学会
-0<ZN(?| accounting statement 会计报表
SUD~@]N1 accounting system 会计制度；会计系统
:)%cL8Nz]$ accounting transaction 会计事项；帐务交易
Yh{5O3(; accounting treatment 会计处理
$ SZIJe"K accounting year 会计年度
<Ik5S1<h$H accretion 增值；添加
#It!D5A accrual 应计项目；应累算数目
lLI%J>b@ accrual basis 应计制；权责发生制
6s T( t8[ accrual basis accounting 应计制会计；权责发生制会计
Y[ W] YPs accrue 应累算；应计
JX`>N(K4\ accrued benefit 应累算利益
BJ{?S{"6%G accrued charges 应计费用
oslj < accrued cumulative preference share dividend 应累算的累积优先股股息
QRwO v accrued expenses 应累算费用
im
F,8 ' accrued interest payable 应付利息；应计未付利息
6r lvSdB accrued interest receivable 应收利息；应计未收利息
{ a(<E8-^ accrued right 累算权益
bb$1zSA accruing profit 应累算的利润
E CPSE { accumulated fiscal reserve 累积财政储备
,Qj\_vr@ accumulated profit 累积利润；滚存溢利
8#HQ05q> accumulated reserve 累积储备
n2Q ?sV;m accumulation of surplus income 累积收益盈余
x! u6LDq0 acquired assets 既得资产
e1hf{:&/G@ acquisition 收购；购置；取得
15MKV=?oY acquisition cost 购置成本
\!*F:v0g^ acquisition expenses 购置费用
&%T*sR acquisition of 100% interest 收购全部股权
juxAyds acquisition of control 取得控制权
cG4}daK]d acquisition of fixed assets 购置固定资产
BRv#` acquisition of shell “买壳”
Cj J n acquisition price 收购价
!$<Kp6 act of God 天灾
m<!CF3g acting partner 执事合伙人
u@Bgyt7Y active market 买卖活跃的市场；交投畅旺的市场；旺市
] (`:<>c active partner 积极参与的合伙人
AG"iS<u active trading 交投活跃
p qe%tRH{ actual circulation 实际流通
FA;B :O@:' actual cost 实际成本
JvS
~.g1 actual expenditure 实际开支；实际支出
KVoM\ttP actual income 实际入息；实际收入；实际收益
AOx8OiqE: actual market 现货市场
'Y]<1M>.g actual price 现货价；实际价格
n,{ actual profit 实际利润
$ {`q ! actual quotation 实盘；实际价位；实际报价
GqgJ ]m actual year basis 按实际年度计算
e' |c 59E actuals 实货
2hTsjJ!' actuarial investigation 精算调查
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actuarial principle 精算原则
y|3!E>Up actuarial report 精算师报告
Pt'=_^Io Actuarial Society of Hong Kong 香港精算学会
2L=(-CH9] actuarial valuation 精算师估值
\!k\%j 9 actuary 精算师
A@reIt ad referendum agreement 暂定协议；有待覆核的协定
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4 Ml ad valorem duty 从价税；按值征税
In*0. ad valorem duty system 从价税制
nFwdW@E9 ad valorem fee 从价费
=.,XJIw& ad valorem tariff 从价关税
:)Da^V additional allowance 额外免税额
Me^L%%: @ additional amount for unexpired risk 未过期风险的额外款额
=q[ynZ8O\w additional assessable profit 补加应评税利润
1"T&B0G3l additional assessment 补加评税
B0^:nYko additional commitment 额外承担
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additional commitment vote 额外承担拨款
y tTppmJF additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
U[:Js@uH_ additional dependent parent allowance 供养父母额外免税额
Kc +9n%sp additional provision 额外拨款
Az/P;C= additional stamp duty 附加印花税
k0xm - additional tax 补加税罚款；补加税款
@ "m+9ZY Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
5,R<9FjW adjudged bankrupt 被裁定破产
x( rl|o adjudicated bankrupt 裁定破产人
GD!!xt adjudication fee 裁定费；评定印花税额手续费；评估契据费
!X =93% adjudication of bankruptcy 裁定破产；宣告破产
t`1~5#?Du( adjudication of insolvency 裁定无力偿还债务
" pL5j adjusted actual 经调整的实数；调整后的实数
u3HaWf3 adjusted current assets 经调整的流动资产；调整后的流动资产
Ap kb!"}> adjusted figure 经调整的数字；调整后的数额
~-~iCIaTb adjusted liabilities 经调整的负债；调整后的负债
CC]q\%y-_ adjusted loss 经调整的亏损；调整后的亏损
!@> :k3DC& 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
111 9Y eL adjusted profit 经调整的利润；调整后的利润
Po.izE!C adjusted surplus 经调整的盈余额；调整后的盈余额
P +,YWp adjusted value 经调整的价值；调整后的价值
#*G}v%Ow/u adjustment 调整；修订；理算〔保险〕
>j c17BJq adjustment centre 调剂中心
!ce,^z&5 adjustment lag 调整过程的时间差距；调整时差
%}{.U adjustment mechanism 调整机制
ictOC F adjustment of loss 亏损调整
_;-b ZH adjustment process 调整过程；调整程序
(dym*_J adjustment range 调整幅度
^L'<%_# . administered exchange rate 受管制汇率
u#0E Z2 ># Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
j0S[JpoF administration expenses 行政费用
ZOL#Q+U administration fee 手续费；行政费
1c`Yn:H^ administration in bankruptcy 破产管理
+Xmza8T9 administration order 遗产管理令
>9[wjB2?} administrator 管理人；遗产管理人
b+$- f:mj administrator of the estate 遗产管理人
D~,i I7ac admission of debt 债项承认书
@>[3 [; admission of proof 接纳债权证明
]jV 1/vJ-! advance 放贷款项；垫付款项；预支款项；预付款项
GGFrV8 advance account 暂支帐目；预付款帐户
^_o:Ddz?l" advance compensation 预付补偿金
dkZ[~hEQG- advance from shareholder 股东垫款
~%s NPKjA advance pending reimbursement 预支以待日后付还
Rz33_ qA advanced economy 先进经济体系
O ! w&3 p advancement 预付；预付财产
?$b*)< advances warrant 垫款令
7[8d-Sf24{ advancing 贷出
g]. _J adverse balance 逆差
5 ~"m$/yE adverse exchange 逆汇
P2 +^7x? advertisement addressed to shareholders 在报章刊登的致股东通告
0|? DA12Z advice for collection 托收通知书
QW&@> i advice of drawing 提款通知书；汇票通知书
{;hR FQ^b advice of payment 付款通知
N ^H
H&~V Advisory Committee [Securities and Futures Commission]
wVUm!Y 谘询委员会〔证券及期货事务监察委员会〕
j g_;pn Advisory Committee on Diversification 经济多元化谘询委员会
(@xr/9:i affidavit 誓章；遗产申报誓章
S#|5&SR affidavit of no receipt 述明无收款的誓章
{|tMN,Z affiliate 联号；联营公司；附属公司
wE_#b\$=b affiliated company 附属公司；联号；联营公司
9bD ER affirmation [estate duty] 非宗教式宣誓〔遗产税〕
|LE*R@|3$ affordability 负担能力
^2mCF African Development Bank [AfDB] 非洲开发银行
hle@= e/n after-acquired property 事后取得的财产
%UCu I9 after-hours dealing 市后交易
Fw6x
(j" after-tax profit 税后盈利；税后利润；税后溢利
<:~'s]`zf agency agreement 代理协议
z4(Q.0x7 agency expenses 代理机构的开支
\p!mX| agency fee 代理费
BR0P :h Agency Law 《代理法》
lAx8m't}6 agent 代理人；承销人
Q_A?p$%;L agent of company 公司代理人
It8@Cp.dU agent's fee 代理人费；经纪费
<Kq!)) J' aggregate 总计；总数；总体数字
-) E6{ aggregate amount 总款额；总额
+Z/aG k; aggregate assets and liabilities 总体资产与负债
$9< P3J 1 aggregate at constant price 按固定价格计算的总体数字
y?V#LW[^E aggregate demand 总需求
RZI4N4o aggregate gross position 总持仓量
&fwb ?Vn4 aggregate limit 总限额
u]t#V f-$u aggregate of salaries tax 合计薪俸税
o&rNM5: aggregate performance 总体表现；总体业绩
)n$RHt+ :> aggregate supply 总体供应
T28Q(\C:} aggregate surplus 总盈余
C?PgC~y) aggregate total 整体总额
E XQ 3(:& aggregate value 总值；合计价值
$-_@MT~ aggregated basis 合计基准
Ga $EM aggregated net chargeable income 合计应课税入息实额
@ {8x L aggregation 合并计算；合计；总和
v ce1'aW aggregation of incomes of husband and wife 夫妇入息合并计算
3 HB(rTw aggregation of property 财产的总和
Ndqhc agio 差价；贴水
W$u/tRF 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》
3?yq*uE} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Gu
K!<-Oz" 《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》
|FZIUS{] Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
FQikFy(YY 《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》
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Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
BxGz4 《香港政府和大韩民国政府关于相互促进和保护投资协定》
c`!8 !R agreement for a settlement 授产协议
[214b= agreement for assignment 转让协议
wTu=v agreement for sale 售卖协议；买卖协议
7f
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H{ agreement for sale and purchase 买卖协议
M1=y-3dW 3 agreement for the payment of interest 支付利息协议
X:gE
mcXc agreement for the repayment of money 还款协议
AO^c=^ agreement of reinsurance 再保险协议
nV?e(}D Agricultural Bank of China 中国农业银行
j*@EJ"Gm> air passenger departure tax 飞机乘客离境税
/Wm3qlv Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4(}V$#^+ airport tax 机场税
(khMjFOg alcohol duty 酒精税
"p kn alienation 让与；让渡；转让
x-ZCaa}O alimony 生活费；赡养费
c!>",rce All Ordinaries Index [AOI] 所有普通股指数
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,|S{ all risks 全险；综合险
~b SjZ1` All Sales Record for Stock Market 《股票市场成交报告》
<}^l MBa Allied Capital Resources Limited 新联财务有限公司
G:?l;+P1 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
V?+Y[Q allocation letter 拨款信件
\d"M& -O allocation of fund 分配款项；预留款项
Mj- B;r allocation of profit 利润分配；溢利分配
tvvRHvL allocation warrant 拨款令
t[?O*> allotment 分配；配股
u7ER allotment notice 股份配售通知；配股通知
/km'#f)/ allotment of shares 股份分配
$eUJd Aetk allowable 可获宽免；免税的
**lT ' D allowable business loss 可扣除的营业亏损
he1W22 allowable expenses 可扣税的支出
)w!*6< allowance 免税额；津贴；备抵；准备金
zu|=1C#5h allowance for debts 债项的免税额
/ ,#&Htk allowance for depreciation by wear and tear 耗损折旧免税额
:TN^}RML allowance for funeral expenses 殡殓费的免税额
\j3XT} allowance for inflation 为通货膨胀而预留的款项；通胀准备金
7Ys\=W1 allowance for repairs and outgoings 修葺及支出方面的免税额
eXZH#K7S# allowance to debtor 给债务人的津贴
A; #GU` alteration of capital 资本更改
$sR-J'EE! alternate trustee 候补受托人
4 | DGQ
amalgamation 合并
MbeO(Q ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Xw [|$#QKM ambit of charges 征税范围；收费范围
XveG#oyiU amended valuation 经修订的估值
\Dn
an5H/ American Commodities Exchange 美国商品交易所
]N gEN American Express Bank Limited 美国运通银行
]R s American Stock Exchange 美国证券交易所
Ww $ ?X LF amortization 摊销
f8?c[%br amount due from banks 存放银行同业的款项
\3 v}:E+3 amount due from banks abroad 存放海外银行同业的款项
!aub@wH3 amount due from holding companies 控股公司欠款
qT+:oMrTSm amount due from local banks 存放本港银行同业的款项
l:rT{l=8* amount due to banks 银行同业的存款
A/{0J\pA amount due to banks abroad 海外银行同业的存款
dk4|*l- amount due to holding companies 控股公司存款
h2]gA_T` amount due to local banks 本港银行同业的存款
G%RhNwm amount due to outport banks 外埠银行同业的存款
EkE U}2 amount for note issue 发行纸币的款额
pUXszPf amount of bond 担保契据的款额
b(.,Ex] amount of consideration 代价款额
orzy &4 amount of contribution 供款数额
.ITR3]$ amount of indebtedness 负债款额
nPS:T|*G amount of principal of the loan 贷款本金额
p[lciWEW amount of rates chargeable 应征差饷数额
V57tn6 >b amount of share capital 股本额
QU U'/e2^c amount of sums assured 承保款额
nI6[y)j amount of variation 变动幅度
*ioVLt,:R amount of vote 拨款数额
R-2 V C amount payable 应付款额
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SH${ \BKup Amsterdam Stock Exchange 阿姆斯特丹证券交易所
v&i,}p^M5 analysis 分析
T1Y_Jf*KJ ancillary risk 附属风险
lwuslt*E/ annual account 周年帐目；周年帐目报表；年度决算；年结
\a}W{e=FNT annual accounting date 年结日期
51lN,VVD annual allowance 每年免税额；年积金；年度津贴；年津
P1f@?R&t+ annual balance 年度余额
z4 yV1 annual disposable income 每年可动用收入
8f0Ytfhw annual estimates 周年预算
17{$D , P annual fee 年费
4(FEfde= annual general meeting 周年大会
jvfQG:F } annual growth rate 年增率；每年增长率
QL4 BD93v annual long-term supplement 长期个案每年补助金
#b?)fqRJL annual pensionable emolument 可供计算退休金的年薪
jsrIZ bN annual report 年报
9!06R-h Annual Report on the Consumer Price Index 《消费物价指数年报》
ai,Nx:r
annual return 周年报表；周年申报表；每年报税表格
5*W<6ia Annual Return Rules 《周年报表规则》
F ak" u'~ annual review of consumer prices 每年消费物价回顾
k^ Q > annual roll-forward basis 逐年延展方式
Lu@' Ee!>G annual salary 年薪
N }tiaL4 annual statement 年度报表；年度决算表
?H2{R: 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
h (1 } g/ annuitant 年金受益人
pZv>{=2hOS annuity 年金
\P` mV9P annuity contract 年金合约
aV'r
oxM annuity on human life 人寿年金
(]l}QR%Bxu antecedent debt 先前的债项
6#rj3^ ] ante-dated cheque 倒填日期支票
j >wT-s anticipated expenditure 预期开支
8QYM/yAM anticipated net profit 预期纯利
wpLC, anticipated revenue 预期收入
{KO +t7'Q anti-inflation measure 反通货膨胀措施
PLmf.hD \ anti-inflationary stance 反通货膨胀立场
Y$SwQ;wl apparent deficit 表面赤字
lZa L=HS#L apparent financial solvency 表面偿债能力
wUbs9y< apparent partner 表面合伙人
aJi0!6o y application for personal assessment 个人入息课税申请书
_(Qec?[^Ps application of fund 资金应用
fq2t^c|$ application to release as liquidator and to destruct the books of accounts and documents
f\~OG#AaX 申请免除清盘人职务及毁灭帐簿与文件
}dt 7n65 appointed actuary 委任精算师
~3u'=u9l appointed auditor 委任核数师；委任审计师
Fl'+ C appointed trustee 委任的受托人
f*}H4H E O appointer 委任人
jZ8#86/#{ apportioned pro rata 按比例分摊
1 hQe uG apportionment 分配；分摊
tb@&!a$`? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
,ruL7|T& apportionment formula 分摊方程式
Bco_\cpt]z apportionment of estate duty 遗产税的分摊
&> .
w* appraisal 估价；评估
eZ^-gk? appreciable growth 可观增长
-:|1>og appreciable impact 显着影响
&b#O=LF appreciable increase 可观增长
))qOsphN appreciation 增值；升值
4x'N#m{p appreciation against other currencies 相对其他货币升值
U%~L){<V[ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
[N-t6Z* appreciation tax 增值税
+%hA 6n appropriation 拨款；拨用；拨付
U[Pll~m 2b appropriation account 拨款帐目
rg^ Appropriation Bill 拨款法案
8"\g?/ appropriation-in-aid system 补助拨款办法
0WjPo approved assets 核准资产
P{-f./(JD approved basket stock 认可一篮子证券
FB-_a approved budget 核准预算
#l!Sz2 47 approved charitable donation 认可慈善捐款
KF#,Q approved charitable institution 认可慈善机构
)Bq~1M 2 approved currency 核准货币；认可货币
smM*HDK approved estimates 核准预算
Y^Olcz approved estimates of expenditure 核准开支预算
w/`I2uYu approved overseas insurer 核准海外保险人
-m.SN>V approved overseas trust company 核准海外信托公司
p+;[i%` approved pooled investment fund 核准汇集投资基金
QlHxdRK`. approved provident fund scheme 认可公积金计划
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^NJ approved provision 核准拨款
l$_Yl&!q$ approved redeemable share 核准可赎回股份
BWbM$@'x approved regional stock 认可地区性证券
w lM"Zt approved retirement scheme 认可退休金计划
nM)q;9-ni approved subordinated loan 核准附属贷款
_FET$$>z N arbitrage 套戥；套汇；套利
3',|HA /x arbitrageur 套戥者；套汇者
}BpCa6SAs arbitrary amount 临时款项
lUR7zrwJ]o arrangement 措施；安排；协定
BN?OvQ arrears 欠款
?>_[hZ arrears of pay 欠付薪酬
WzC_M>_ arrears of revenue 逾期未收税款；逾期未收的帐项
IfH*saN7 articles of association 组织章程；组织细则；组织章程细则
@GB~r fB[ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
XCGJ~ ascertainment of profit 确定利润
[a&|c%h "Asia Clear" “亚洲结算系统”
jo.Sg:7& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
!XvQm*1 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Myj 68_wf Asian Development Fund [ADF] 亚洲发展基金
7>a-`"`O Asian dollar bond 亚洲美元债券
Ri }n0}I Asian dollar market 亚洲美元市场
Ig hd,G- Asian dollar rate 亚洲美元利率
`(r [BV|h} Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
gsqpQq7 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
yJ(p-3O5 asked price 沽盘；喊价；索价；卖方报价
M mjeFv assessable income 应评税入息
RE72%w(oM assessable loss 应评税亏损
26c,hPIeXY assessable profit 应评税利润
nH#|]gVI assessable value 应评税值
K &t+3O assessed profit 估定利润
c({V[eGY assessed value 经评估价值
JO4rU-
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Pw^ lp'dO assessment number 评税编号；估价编号
ZR~ *Yofy assessment of additional tax 补加税评税
wz-#kH5? assessment of performance 业绩评估；实绩评价
HbRD a Assessor 评税主任
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!R)6 asset price bubbles 资产价格泡沫
R).?lnS asset-backed securities 具资产保证的证券
J v*(DFt!v assets accretion 资产增值
?]`kc assets and liabilities 资产与负债
!);kjX QS? assets betterment statement 资产递增表；资产改进表
l@x/{0 assets lending 实物放款；有抵押贷款
/e^q>>z assets of the company passing on the death 死者去世时转移的公司资产
>Jl(9)e assets pledged as security for liabilities 用作负债抵押的资产
Ix;9D '^} assets portfolio 资产投资组合
W ?5u O assets price 资产价格
N {}XHA assets quality 资产质素
f_*Bd. @ assets realization 资产变现
#|\NG assets refinancing arrangement 资产再集资安排
~Bll\3-= assets securitization 资产证券化
B cMgfa/ assets situated outside Hong Kong 在香港以外地方的资产
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$W(} assets stripping 削减资产；拆卖资产
akuV9S assets value 资产值
;T Af[[P assignee 承让人
HQ8oOn assignment 转让；转让书；转让契
nQ/R,+6h assignment of interest 权益转让
fh0a "#L{ assignment of letters patent and trade mark 专利证书及商标转让
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A[{.f assignment of property 物业转让；物业转让书
$"d< F3k assignment right 转让权
YxEc(a" assignor 转让人
K5O#BB X= associate 有联系的人；有关连人士；相联者；合伙人；联系人
zFy0Sz F Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
wzr3 y}fCe associate member 附属会员
v-;j44 sB associated body corporate 相联法人团体
p#VA-RSUQ| associated company 相联公司；联属公司
N|n"JKw) associated corporation 相联法团
,4 bqjkX5q Association of Chartered Certified Accountants [ACCA] [United Kingdom]
"T`Q, 公认会计师公会〔英国〕
xw ZcO Association of Futures Exchange Brokers 香港期货经纪协会
H'fmQf Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
a=<l}`* association of underwriters 承保人组织
XwKB+Yj0 assumption of control 接管
<1 H bjR w assurance 担保；保险；转易；转易书
Sga/i?! assurance of interest 权益的转易
R^`# xQ at 19XX price 按一九ＸＸ年价格计算
ZGUhje! at a discount 按赔价计算；按贴水价格计算；打折扣
/bE=]nM at a premium 按溢价计算；按升水价格计算
}H[v!l@ at call 通知付款；按通知
T}ZUw;}BL at constant market price 按固定市价计算
b ~khb!] at constant price 按固定价格计算
IXp (Aeb at cost 按成本计算
qV OlU H at current market price 按当时市价计算；按现时市价计算
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b1! at current price 按当时价格计算；按现时价格计算
n%o"n?e at factor cost 按要素成本计算；按生产要素成本计算
Xsvf@/]U at money-of-the-day price 按付款当日价格计算
B'( /W@ at or better 按指定或较佳价位〔买卖指令〕
O7p> "Bh at par 按面值计算；平价
-r%3"C=m at sight 见票即付
+I$ k_ at the close 按收市盘
xFU*,Y at the opening 按开市盘
kY8aK 8M attestation 见证；见证条款
:zXkQQD8` at-the-money option 平价期权
v(+9& attorney 受权人；受托代表人
1l$c*STK attornment 新拥有人承认书
:Ogt{t attributable profit 可归属利润
5 &WYL attributable share value 可归属股份价值
).[Mnt/Ft Auckland Stock Exchange 奥克兰证券交易所
~J}{'l1{yf auction 拍卖
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auctioneer 拍卖商
W 7k\j& x audit 审计；核数
1+1Z]!nG#! Audit Commission 审计署
_~?N3G Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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NDf&dzX8 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〕
7^}np^[HB audit review 帐目审查
Y`5(F>/RQG Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
h| ^RM*x audited account 审计帐目；经审计的帐目
&tT*GjPwg; audited annual account 经审计的周年帐目
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&rm@ audited balance sheet 经审计的资产负债表
`Pa)H auditor 核数师；核数主任；审计师
cNi)[2o7 auditor's certificate 核数师证明书；审计师证明书
$q_e~+SXT auditor's report 核数师报告；审计师报告
/%w9F Aussie bond 澳元债券
' +6H= Qn austerity budget 紧缩预算
Z5 lE*z Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
_^+z2m+ ~N Australia All Ordinaries Index 澳洲所有普通股票指数
%SW"{GnO ^ Australian Dollar [AUD] 澳元
V87?J w%2 Australian Options Market 澳大利亚期权市场
gxry?': Australian Securities Commission 澳洲证券事务监察委员会
U$; FOl Australian Society of Certified Practising Accountants 澳洲执业会计师公会
h,-8(
S Australian Stock Exchange 澳大利亚证券交易所
tDF=Iqu)a Austrian Schilling [ATS] 奥地利先令
=D<{uovQB authentication 认证；鉴证
Algk4zfK2, authority to purchase 委托购买证；委购书
'~2S BX?J authorization 认可；核准；授权；授权书
02U5N(s authorization by direction 指示授权
*=OU ~68)C authorization by instruction 指令授权
iNn]~L1 authorization by warrant 令状授权
|a7W@LVYD authorization of unit trust 单位信托的认可
?}y{tav= authorized agent 指定代理人
a1lF8; [ authorized capital 法定资本
os| Y=a authorized clerk 出市员
Nqih LUv authorized dealer 认可交易商
j S LNQ authorized financial institution 认可财务机构
`~zY!sK authorized fund 认可基金
GfEg] [f authorized fund house 获授权的基金公司；认可基金公司
@<$-*, authorized institution 认可机构
ig
Mm.1> authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
W2CCLq1( authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
mez )G| authorized insurer 获授权保险人；获认可承保人
[ugBVnma authorized investment 特准投资项目
fmuAX w> authorized person 获授权人
QLx]%E\ authorized representative 获授权代表
s bf\;_! authorized share capital 法定股本
F Bn`sS8hH automated quotation system 自动报价系统
Ep/ kb-~- Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
[nQ<pTg~r 自动交易系统〔香港期货交易所有限公司〕
N1dp%b9W( automatic adjustment mechanism 自动调整机制
9cJzL"yi automatic adjustment system 自动调整系统
]s3U +t? Automatic Clearing House 自动票据交换所
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#5rk(^t automatic exchange rates accumulation system 自动化汇率累集系统
h{ s - e. Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
j 7 &57' automatic teller machine [ATM] 自动柜员机
$ b Q4[ autopay 自动转帐
^rz8c+ly available assets 可用资产
x.Sq2rw]V available fiscal reserve 现存财政储备
SDY!! . available profit 可用利润
{1H3VSYq Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
'g<0MOq{ average 平均；平均数；海损
mlolSD;7 average basic salary 平均基本薪金
=c{ / Z average consumer expenditure 平均消费开支；一般消费开支
Im9^mVe average cost 平均成本
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)u\A average cost of land production 增辟土地平均成本
F8(6P 1}E average daily turnover 平均每日成交额
\}O'?)(1 average daily wage rate 平均每日工资率
ZJL[#}* average expenditure pattern 平均开支模式
. }QR~IR' average growth rate 平均增长率
gAcXd<a0
average net fixed assets 固定资产平均净值
SKx &t- average of relatives 相对价格平均数
=d#3& R]p average price 平均价格
CO25 average propensity to consume 平均消费倾向；一般消费倾向
XdKhT61 8G average propensity to save 平均储蓄倾向；一般储蓄倾向
8$ SA"c) average rate 平均率
(+' *_
average revenue 平均收入；平均收益
iV8j( HV average stock 平均库存；平均存货
G813NoS o average yearly rent 平均年租
l1 X& Nw1W avoidance of double taxation 避免双重课税
<mE)& 7C avoidance of tax 避税
