A:
4j5 " { A share Ａ股；甲类股份
xC( PH?_ abatement of tax 减税；减扣免税额
oZCO$a ABN AMRO Bank N.V. 荷兰银行
&[uGfm+@ above-the-line expenditure 线上项目支出；经常预算支出
$}@l l^ above-the-line receipt 线上项目收入；经常预算收入
|rQ;|+. ABSA Asia Limited 南非联合亚洲有限公司
"]<Ut{Xb absolute change 绝对数值变更
Fg xQ}VvlH absolute expenditure 实际开支
;uy/Vc5,Y absolute guideline figure 绝对准则数字
HO>uS> + absolute interest 绝对权益
hT[O5
absolute order of discharge 绝对破产解除令
]3G2mY;`"% absolute profit margin 绝对利润幅度
z; +x `i. absolute value 实值；绝对值
dj#<,e\ absolutely vested interest 绝对既得权益
qM)^]2_- absorbed cost 已吸收成本；已分摊成本
Y]PZ| G) absorption 吸收；分摊；合并
})Jp5vv absorption rate 吸收率；摊配率；分摊率
#R$!| ACB Finance Limited 亚洲商业财务有限公司
_
i8}l d- acceptable form of reciprocity 合理的互惠条件
,aeFEsi acceptable rate 适当利率；适当汇率
%PpB$ acceptance agreement 承兑协议
/dAIg1ra acceptance for honour 参加承兑
W$W7U|Z9y+ acceptor 承兑人；接受人；受票人
SFHa(JOS acceptor for honour 参加承兑人
s$Mj4_p3l accident insurance 意外保险
ZHT.+X:_ Accident Insurance Association of Hong Kong 香港意外保险公会
iiu\_ a=0b accident insurance scheme 意外保险计划
?AEpg.9R- accident year basis 意外年度基准
f`Nu] #i accommodation 通融；贷款
<_+8 c{ G accommodation bill 通融票据；空头票据
kci H accommodation party 汇票代发人
"- 9YvB# account balance 帐户余额；帐户结余
OtJS5 A account book 帐簿
#/aWG x_ account collected in advance 预收款项
s<myZ T$ account current book 往来帐簿
nxG vh4'i8 account of after-acquired property 事后取得的财产报告
IzG7! K account of defaulter 拖欠帐目
WVVqH_ account payable 应付帐款
J ;qH w[6 account payee only [A/C payee only] 只可转帐；存入收款人帐户
3KGDS9I account receivable 应收帐款
j=7 ]"% account receivable report 应收帐款报表
qVf~ \H@ account statement 结单；帐单；会计财务报表
fgNEq account title 帐户名称；会计科目
&{$\]sv accountant's report 会计师报告
[bAv|; Accountant's Report Rules 会计师报告规则
x ` $4 accounting and auditing procedure 会计与审计程序；会计与核数程序
MSA*XDnN Accounting Arrangements 《会计安排》
]5^u^ accounting basis 会计基础
5)}xqE"x accounting by Official Receiver 破产管理署署长呈交的帐目
:U~[%] Accounting Circular 《会计通告》
Cu}Rq!9i accounting class 会计类别
yd2ouCUV accounting date 记帐日期；会计结算日期
# H4dmnV accounting for money 款项核算
UXd\Q'' Accounting Officer 会计主任
%;gD_H4mm accounting period 会计报告期；会计期
Ls9G:>'rR accounting policy 会计政策；会计方针
_c[t.\-`] accounting practice 会计惯例
&A W?!rH accounting principle 会计准则
?R" ;EnD accounting record 会计记录
L./ UgeZ accounting report 会计报告
|Xe u qZa Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Zf|f $1- Accounting Society of China 中国会计学会
gbF.Q7?$u accounting statement 会计报表
^NP " m accounting system 会计制度；会计系统
AE@*#47 accounting transaction 会计事项；帐务交易
t&n gOF accounting treatment 会计处理
J|s4c`= accounting year 会计年度
mI}' 8 . accretion 增值；添加
~dC^| accrual 应计项目；应累算数目
)5 hS;u&b accrual basis 应计制；权责发生制
4rv3D@E accrual basis accounting 应计制会计；权责发生制会计
n *U1
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o#G7gzw) accrued benefit 应累算利益
&}rh+z accrued charges 应计费用
ndN 8eh:OR accrued cumulative preference share dividend 应累算的累积优先股股息
Fe: 0nr9; accrued expenses 应累算费用
8%Pj x7'< accrued interest payable 应付利息；应计未付利息
*&LVn) @[` accrued interest receivable 应收利息；应计未收利息
#qHo+M$" accrued right 累算权益
gg5 `\} accruing profit 应累算的利润
o <sX6a9e accumulated fiscal reserve 累积财政储备
hb`(d_= 7F accumulated profit 累积利润；滚存溢利
U1B5gjN accumulated reserve 累积储备
w+ bMDp accumulation of surplus income 累积收益盈余
"{|9Yis= acquired assets 既得资产
,_p_p^Ar\4 acquisition 收购；购置；取得
Rom|Bq o; acquisition cost 购置成本
6X)8vQH acquisition expenses 购置费用
K" Y,K acquisition of 100% interest 收购全部股权
M++*AZ acquisition of control 取得控制权
l1a=r:WhH acquisition of fixed assets 购置固定资产
SI U"cO4 acquisition of shell “买壳”
%
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| &o%c/ act of God 天灾
b> Iq k acting partner 执事合伙人
Hi|' active market 买卖活跃的市场；交投畅旺的市场；旺市
77. 5
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N_U Z u active trading 交投活跃
52,p CyU actual circulation 实际流通
ts
aD5B actual cost 实际成本
}2-{4JIq} actual expenditure 实际开支；实际支出
dt<PZ. actual income 实际入息；实际收入；实际收益
UXnd~DA actual market 现货市场
P] ouLjy q actual price 现货价；实际价格
`b+f^6SJn actual profit 实际利润
n(0O'nS^ actual quotation 实盘；实际价位；实际报价
1)X%n)2pr actual year basis 按实际年度计算
m&EwX ^1- actuals 实货
p g ;agtI actuarial investigation 精算调查
&1 {RuV&t actuarial principle 精算原则
,0[b zk actuarial report 精算师报告
gQCkoQi:j Actuarial Society of Hong Kong 香港精算学会
n'U*8I D actuarial valuation 精算师估值
RgZBh04q actuary 精算师
}b\e2ZK ad referendum agreement 暂定协议；有待覆核的协定
]Jq1b210 ad valorem duty 从价税；按值征税
Z;P[)q ad valorem duty system 从价税制
Ky[/ 7S5E ad valorem fee 从价费
t:9}~% ~ ad valorem tariff 从价关税
Nc ,"w A additional allowance 额外免税额
TwqyQ 49 additional amount for unexpired risk 未过期风险的额外款额
XTUxMdN additional assessable profit 补加应评税利润
!-m (1 additional assessment 补加评税
Ola>] 0l additional commitment 额外承担
={o>g ' additional commitment vote 额外承担拨款
F<M#T additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
@TdPeTw\ additional dependent parent allowance 供养父母额外免税额
Zm >Q-7r9 additional provision 额外拨款
R#"kh/M additional stamp duty 附加印花税
DGz'Dn additional tax 补加税罚款；补加税款
5hUYxF20h8 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Zz'(!h Uy adjudged bankrupt 被裁定破产
b'p bf adjudicated bankrupt 裁定破产人
;e_dk 4_ adjudication fee 裁定费；评定印花税额手续费；评估契据费
u -=S_e adjudication of bankruptcy 裁定破产；宣告破产
O5CIK}A adjudication of insolvency 裁定无力偿还债务
mnzamp adjusted actual 经调整的实数；调整后的实数
Mc#uWmc 7 adjusted current assets 经调整的流动资产；调整后的流动资产
3;zJ\a.+ adjusted figure 经调整的数字；调整后的数额
I,(m\Nal K adjusted liabilities 经调整的负债；调整后的负债
@NWjYHM[` adjusted loss 经调整的亏损；调整后的亏损
S$HzuK\f 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
d kHcG&) adjusted profit 经调整的利润；调整后的利润
+AhR7R! adjusted surplus 经调整的盈余额；调整后的盈余额
LYhgBG, adjusted value 经调整的价值；调整后的价值
OB)V k adjustment 调整；修订；理算〔保险〕
9$c0<~B\ adjustment centre 调剂中心
MC D]n adjustment lag 调整过程的时间差距；调整时差
$Q{)AN;m adjustment mechanism 调整机制
^W5rL@h_ adjustment of loss 亏损调整
V @&zn8? adjustment process 调整过程；调整程序
7 h?PVobe adjustment range 调整幅度
d/!sHr6 9 administered exchange rate 受管制汇率
FY)v rM*yh Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
JR|yg=E administration expenses 行政费用
dd>|1'-] administration fee 手续费；行政费
O`~G'l&@T administration in bankruptcy 破产管理
pg1o@^OuL administration order 遗产管理令
Z#BwJHh administrator 管理人；遗产管理人
7} (wEC administrator of the estate 遗产管理人
' C)^hj. admission of debt 债项承认书
mq`N&ABO!K admission of proof 接纳债权证明
/ tM<ois* advance 放贷款项；垫付款项；预支款项；预付款项
[wG?&l$.KB advance account 暂支帐目；预付款帐户
/M b?dVwA advance compensation 预付补偿金
}`&#{> ]2 advance from shareholder 股东垫款
[X0Wfb}{ advance pending reimbursement 预支以待日后付还
w~y+Pv@
advanced economy 先进经济体系
1d h_" / advancement 预付；预付财产
EKZ40z` advances warrant 垫款令
:P # advancing 贷出
"5C)gxI^ adverse balance 逆差
$%ZEP> ] adverse exchange 逆汇
4SCb9| /Q advertisement addressed to shareholders 在报章刊登的致股东通告
YNA %/ advice for collection 托收通知书
$j0] + vT advice of drawing 提款通知书；汇票通知书
m663%b(5> advice of payment 付款通知
>DVjO9Kf Advisory Committee [Securities and Futures Commission]
,uqSq 谘询委员会〔证券及期货事务监察委员会〕
dFD0l?0 N Advisory Committee on Diversification 经济多元化谘询委员会
XmXp0b7 affidavit 誓章；遗产申报誓章
A 1e| Y affidavit of no receipt 述明无收款的誓章
wr,X@y%(! affiliate 联号；联营公司；附属公司
hu%rp{m^, affiliated company 附属公司；联号；联营公司
&?YbAo_K affirmation [estate duty] 非宗教式宣誓〔遗产税〕
u:& gp affordability 负担能力
9Xo' U;J African Development Bank [AfDB] 非洲开发银行
rD<G_%hP after-acquired property 事后取得的财产
x!fvSoHp after-hours dealing 市后交易
Ar7vEa81 after-tax profit 税后盈利；税后利润；税后溢利
li;Np5P agency agreement 代理协议
GV#"2{t
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sCU<1=
agency fee 代理费
?VS (W Agency Law 《代理法》
J5h;~l!y agent 代理人；承销人
XSC._)ztEE agent of company 公司代理人
Ql&5fyW agent's fee 代理人费；经纪费
hd1( q3 3 aggregate 总计；总数；总体数字
x~C%Hp*# aggregate amount 总款额；总额
U1G"T(;s: aggregate assets and liabilities 总体资产与负债
?RJ
) u aggregate at constant price 按固定价格计算的总体数字
$50A!h aggregate demand 总需求
> Pj ?IE6 aggregate gross position 总持仓量
n ,}\;Bp aggregate limit 总限额
ku3Vr\s aggregate of salaries tax 合计薪俸税
Gh}sk-Xk= aggregate performance 总体表现；总体业绩
;4p_l w@ aggregate supply 总体供应
p9rnhqH6 aggregate surplus 总盈余
ce-5XqzY@ aggregate total 整体总额
mu`h6?v aggregate value 总值；合计价值
SVWtKc< aggregated basis 合计基准
l\< *9m< aggregated net chargeable income 合计应课税入息实额
9gR@Q%b) aggregation 合并计算；合计；总和
W m\HZ9PN aggregation of incomes of husband and wife 夫妇入息合并计算
[F{q.mZj aggregation of property 财产的总和
p+#$S4V agio 差价；贴水
,p aD/ 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》
},G6I uH% Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
5<h7+ %?t9 《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 k=E"I6 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\nT, NV11 《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》
Xr'Y[E [ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
E-jL"H* 《香港政府和大韩民国政府关于相互促进和保护投资协定》
u z-O%R- agreement for a settlement 授产协议
h^o>9s/|/H agreement for assignment 转让协议
&U/7D!^X agreement for sale 售卖协议；买卖协议
Z9TmX
A@ agreement for sale and purchase 买卖协议
.`qw8e}y#' agreement for the payment of interest 支付利息协议
t;X
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1}nrVn[B9 agreement of reinsurance 再保险协议
<Vucr Agricultural Bank of China 中国农业银行
GBnf]A,^ @ air passenger departure tax 飞机乘客离境税
8U}BSM_<2 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
6t @kft>Nv airport tax 机场税
+Y;/10p alcohol duty 酒精税
&, E^ y,r alienation 让与；让渡；转让
:uwB)G alimony 生活费；赡养费
D >ax<t1K All Ordinaries Index [AOI] 所有普通股指数
$OEhdz&Fi all risks 全险；综合险
$M%<i~VXe& All Sales Record for Stock Market 《股票市场成交报告》
_Q&O#f Allied Capital Resources Limited 新联财务有限公司
z+IHt( all-items index [Consumer Price Index] 总指数〔消费物价指数〕
\$; Q3t3 allocation letter 拨款信件
\/=w \Tj allocation of fund 分配款项；预留款项
^f][;> c allocation of profit 利润分配；溢利分配
sXe=4`O allocation warrant 拨款令
!F ]7q ]g allotment 分配；配股
O #[+=
^ allotment notice 股份配售通知；配股通知
g=iPv3MG allotment of shares 股份分配
c*F 'x-TH allowable 可获宽免；免税的
^|B po( allowable business loss 可扣除的营业亏损
*\W
*,D.I allowable expenses 可扣税的支出
2|a@,TW}- allowance 免税额；津贴；备抵；准备金
[fVtQ@-S! allowance for debts 债项的免税额
g+CTF 67 allowance for depreciation by wear and tear 耗损折旧免税额
(H=7 ( allowance for funeral expenses 殡殓费的免税额
#$/SM_X14C allowance for inflation 为通货膨胀而预留的款项；通胀准备金
t4HDt\}&k~ allowance for repairs and outgoings 修葺及支出方面的免税额
v(Vm:oK, allowance to debtor 给债务人的津贴
C8^=7H EB alteration of capital 资本更改
H|V q alternate trustee 候补受托人
r7dvj#^ amalgamation 合并
-TL `nGF ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
c:;m BS>~ ambit of charges 征税范围；收费范围
fg[]>:ZT. amended valuation 经修订的估值
gZ{q85C.> American Commodities Exchange 美国商品交易所
X0 G
Mly American Express Bank Limited 美国运通银行
PH,MZ "Z% American Stock Exchange 美国证券交易所
_4!SO5T amortization 摊销
y]9PLch]vZ amount due from banks 存放银行同业的款项
kd0~@rPL amount due from banks abroad 存放海外银行同业的款项
(WoKrd.! amount due from holding companies 控股公司欠款
:i{$p00
G amount due from local banks 存放本港银行同业的款项
L H>oG$a amount due to banks 银行同业的存款
I,rs&m?/m amount due to banks abroad 海外银行同业的存款
4[q'1N6- amount due to holding companies 控股公司存款
Mv\odf\] amount due to local banks 本港银行同业的存款
*^h$%<QI amount due to outport banks 外埠银行同业的存款
1w30Vj 2< amount for note issue 发行纸币的款额
8[2.HM$Y amount of bond 担保契据的款额
t,CC~ amount of consideration 代价款额
zxo0:dyw7 amount of contribution 供款数额
hu=b , amount of indebtedness 负债款额
,2*^ G;J1 amount of principal of the loan 贷款本金额
|{)SLvlJl amount of rates chargeable 应征差饷数额
y[L7=Td amount of share capital 股本额
e+_~a8 -| amount of sums assured 承保款额
^M51@sXI7 amount of variation 变动幅度
6[iu CMOZ amount of vote 拨款数额
+y}4^3Vx^ amount payable 应付款额
BK+(Uf;g amount receivable 应收款额
d-cK`pSB Amsterdam Stock Exchange 阿姆斯特丹证券交易所
t A,#!Z0 analysis 分析
\I3={ii0 ancillary risk 附属风险
E~k_4z% M annual account 周年帐目；周年帐目报表；年度决算；年结
iJIDx9 )Z annual accounting date 年结日期
xKo l annual allowance 每年免税额；年积金；年度津贴；年津
ue YBD]3 ' annual balance 年度余额
"0ITW46n annual disposable income 每年可动用收入
4 nIs+ annual estimates 周年预算
OJ2O?Te 8 annual fee 年费
T~*L [*F0 annual general meeting 周年大会
]GSs{'Uh B annual growth rate 年增率；每年增长率
o*d+W7l annual long-term supplement 长期个案每年补助金
U}r^M(
s! annual pensionable emolument 可供计算退休金的年薪
ig] hY/uT annual report 年报
h` 1{tu Annual Report on the Consumer Price Index 《消费物价指数年报》
.H.#W1` annual return 周年报表；周年申报表；每年报税表格
:tc]@0+ Annual Return Rules 《周年报表规则》
O{B[i y(C annual review of consumer prices 每年消费物价回顾
)v4?+$g annual roll-forward basis 逐年延展方式
;k<n}shD annual salary 年薪
2N,<~L`FX' annual statement 年度报表；年度决算表
3,7SGt
r Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
3I rmDT annuitant 年金受益人
0cd`. Z F annuity 年金
w]BZgF. annuity contract 年金合约
%B;e 7
UJ annuity on human life 人寿年金
@kq~q;F antecedent debt 先前的债项
v|VfSLZTb ante-dated cheque 倒填日期支票
ZTq"SQ>ym anticipated expenditure 预期开支
~ 6: <OdQ anticipated net profit 预期纯利
(A6 -9g> anticipated revenue 预期收入
[sM ~B anti-inflation measure 反通货膨胀措施
]3+xJz~= anti-inflationary stance 反通货膨胀立场
>
xc7Hr~ apparent deficit 表面赤字
ac/=%om8u apparent financial solvency 表面偿债能力
b~ M3j& apparent partner 表面合伙人
U[!x
0M application for personal assessment 个人入息课税申请书
m{U+aqAQK application of fund 资金应用
#$<7 application to release as liquidator and to destruct the books of accounts and documents
|{KZ< 申请免除清盘人职务及毁灭帐簿与文件
fgb%SIi? appointed actuary 委任精算师
t-xw= &!w appointed auditor 委任核数师；委任审计师
~S\Ee 2e> appointed trustee 委任的受托人
|j[=uS appointer 委任人
o GK 1D apportioned pro rata 按比例分摊
X,zqI apportionment 分配；分摊
Ol }^'7H Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
sknta 0^=2 apportionment formula 分摊方程式
g$qNK`y apportionment of estate duty 遗产税的分摊
D6 2xC5 appraisal 估价；评估
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( appreciable growth 可观增长
%;SOe9 appreciable impact 显着影响
+Om(&\c(6 appreciable increase 可观增长
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b appreciation 增值；升值
p Rt=5WZ appreciation against other currencies 相对其他货币升值
)G7")I J/X appreciation of the exchange value of Hong Kong dollar 港元汇值上升
>x(3p@6p appreciation tax 增值税
`@8QQB appropriation 拨款；拨用；拨付
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=oK] appropriation account 拨款帐目
hOI| #(- Appropriation Bill 拨款法案
3y}0J @ appropriation-in-aid system 补助拨款办法
"=7y6bM approved assets 核准资产
=.@{ uu; approved basket stock 认可一篮子证券
R %QgOz3` approved budget 核准预算
!,rp| approved charitable donation 认可慈善捐款
.xR J )9q approved charitable institution 认可慈善机构
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B} approved currency 核准货币；认可货币
D49yV` approved estimates 核准预算
JLS|G?#0 approved estimates of expenditure 核准开支预算
Z.a`S ~U approved overseas insurer 核准海外保险人
JXG%Cx!2} approved overseas trust company 核准海外信托公司
%P!6cyQS approved pooled investment fund 核准汇集投资基金
oy I8}s: approved provident fund scheme 认可公积金计划
>t-9yO1XQq approved provision 核准拨款
_7j-y 9V approved redeemable share 核准可赎回股份
t'msgC6=>u approved regional stock 认可地区性证券
9,7IsT8 approved retirement scheme 认可退休金计划
y be: u approved subordinated loan 核准附属贷款
_#6_7=g@s6 arbitrage 套戥；套汇；套利
D4e*Wwk arbitrageur 套戥者；套汇者
3b1;f)t arbitrary amount 临时款项
89*txYmx arrangement 措施；安排；协定
|7$F r[2d arrears 欠款
[M L%u$- arrears of pay 欠付薪酬
#bxU I{*J arrears of revenue 逾期未收税款；逾期未收的帐项
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]bTYJ' articles of association 组织章程；组织细则；组织章程细则
2g>4fZ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
QU4/hS;Ux ascertainment of profit 确定利润
%,HuG-L "Asia Clear" “亚洲结算系统”
oD_n+95B
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
)tB:g.2k Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Q\WH2CK Asian Development Fund [ADF] 亚洲发展基金
[1 pWg^ Asian dollar bond 亚洲美元债券
YNEPu:5J Asian dollar market 亚洲美元市场
r_8[}|7; Asian dollar rate 亚洲美元利率
y~,mIM$[@ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
mmE!!J`B Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
@FC|1=+ asked price 沽盘；喊价；索价；卖方报价
Lt\Wz'6Y assessable income 应评税入息
R#D>m8&}3 assessable loss 应评税亏损
{bQi
z assessable profit 应评税利润
o>(I_3J[p assessable value 应评税值
]r]= Q"/5 assessed profit 估定利润
{51<EvyE* assessed value 经评估价值
;ps 0wswX assessment 评税；评定；估价；评税单
p6UPP|-S assessment number 评税编号；估价编号
%9bf^LyD assessment of additional tax 补加税评税
@xKfq Koqg assessment of performance 业绩评估；实绩评价
x~! gGfP Assessor 评税主任
??X3teO{ asset price bubbles 资产价格泡沫
58TH|Rj+I asset-backed securities 具资产保证的证券
PubO|Mf assets accretion 资产增值
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V assets and liabilities 资产与负债
au=@]n#<( assets betterment statement 资产递增表；资产改进表
6X'0 T} assets lending 实物放款；有抵押贷款
:/Pxf N5 assets of the company passing on the death 死者去世时转移的公司资产
0[Yks NNl1 assets pledged as security for liabilities 用作负债抵押的资产
h]i vXF* assets portfolio 资产投资组合
WS4DzuZZ assets price 资产价格
dhP")@3K;p assets quality 资产质素
~S~+'V,d assets realization 资产变现
w?*79 u assets refinancing arrangement 资产再集资安排
_XT; assets securitization 资产证券化
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assets situated outside Hong Kong 在香港以外地方的资产
dqB N _P% assets stripping 削减资产；拆卖资产
7zN7PHT=$t assets value 资产值
WCqa[=v)t assignee 承让人
h c]p^/H assignment 转让；转让书；转让契
u!+;Iy7 assignment of interest 权益转让
I%Z=O= assignment of letters patent and trade mark 专利证书及商标转让
+S#Xm4 assignment of property 物业转让；物业转让书
x<w-j[{k_K assignment right 转让权
1n6%EC| X assignor 转让人
`{IL.9 M!f associate 有联系的人；有关连人士；相联者；合伙人；联系人
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Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
hH05p!2 associate member 附属会员
5mL4 Zq" associated body corporate 相联法人团体
w4Hq|N1-Y associated company 相联公司；联属公司
kbH@h2Ww associated corporation 相联法团
]sP Association of Chartered Certified Accountants [ACCA] [United Kingdom]
iW9 公认会计师公会〔英国〕
# Rs5W Association of Futures Exchange Brokers 香港期货经纪协会
XXwo(trs~= Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
hVFZQJ?cv association of underwriters 承保人组织
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5T8 assumption of control 接管
:1"k`AG assurance 担保；保险；转易；转易书
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o_`P3 assurance of interest 权益的转易
2zv:j7 at 19XX price 按一九ＸＸ年价格计算
V4 n;N at a discount 按赔价计算；按贴水价格计算；打折扣
_T805<aUW\ at a premium 按溢价计算；按升水价格计算
F]<2nb7 at call 通知付款；按通知
,5T1QWn^f at constant market price 按固定市价计算
Tg l a_sMb at constant price 按固定价格计算
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|wlI[lq at cost 按成本计算
hc9 ON&L\> at current market price 按当时市价计算；按现时市价计算
Q_0_6,Opb at current price 按当时价格计算；按现时价格计算
?V~vP%1 at factor cost 按要素成本计算；按生产要素成本计算
{z;K0 at money-of-the-day price 按付款当日价格计算
aN,? a@B at or better 按指定或较佳价位〔买卖指令〕
u35"oLV6}# at par 按面值计算；平价
oxI? 7dy5 at sight 见票即付
`]l|YQz\ at the close 按收市盘
rmWs o b at the opening 按开市盘
w7q6v> attestation 见证；见证条款
* c$UIg at-the-money option 平价期权
*<"{(sAvk attorney 受权人；受托代表人
G-:7,9 attornment 新拥有人承认书
2BT+[ attributable profit 可归属利润
%z.d;[Hs attributable share value 可归属股份价值
(WY9EJ<s, Auckland Stock Exchange 奥克兰证券交易所
sK/ymEfRv auction 拍卖
p"H /N_b4 auctioneer 拍卖商
PJ<qqA`! audit 审计；核数
.*W7Z8!e Audit Commission 审计署
%uiCC>cC Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
utn,`v 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〕
_[l&{, audit review 帐目审查
VP~%,= Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
T#I}w\XlhP audited account 审计帐目；经审计的帐目
F|oyrG audited annual account 经审计的周年帐目
-r~9'aEs audited balance sheet 经审计的资产负债表
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auditor 核数师；核数主任；审计师
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eWG v auditor's certificate 核数师证明书；审计师证明书
~,8#\] xR auditor's report 核数师报告；审计师报告
X%B$*y5 Aussie bond 澳元债券
:2wT)w z austerity budget 紧缩预算
F8/n ; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
5'w&M{ { 9 Australia All Ordinaries Index 澳洲所有普通股票指数
WYcZD_ Australian Dollar [AUD] 澳元
Znh;#%n| Australian Options Market 澳大利亚期权市场
M[-/ &;`f@ Australian Securities Commission 澳洲证券事务监察委员会
qa8?bNd'f Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~xws5n}F Australian Stock Exchange 澳大利亚证券交易所
J'WOqAnPZ Austrian Schilling [ATS] 奥地利先令
v v5rA 6+ authentication 认证；鉴证
WqCj;Tj| authority to purchase 委托购买证；委购书
~[BGKq h authorization 认可；核准；授权；授权书
Z^WI~B0nt authorization by direction 指示授权
1C*mR%Q authorization by instruction 指令授权
=n@ \m < authorization by warrant 令状授权
^ 6Yt2Bhs authorization of unit trust 单位信托的认可
E2`9H -6e authorized agent 指定代理人
:ee vc7 authorized capital 法定资本
:gRVa=}= authorized clerk 出市员
l!\~T"-7;: authorized dealer 认可交易商
4gmlK,a authorized financial institution 认可财务机构
Lso%1M authorized fund 认可基金
/{I-gjovy authorized fund house 获授权的基金公司；认可基金公司
,WW=,P authorized institution 认可机构
U5?QneK authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
cBZJ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
KhL%ov authorized insurer 获授权保险人；获认可承保人
=xSf-\F authorized investment 特准投资项目
yGX5\PSo authorized person 获授权人
>5 Y. authorized representative 获授权代表
pXA |'U5] authorized share capital 法定股本
axN\ZXU automated quotation system 自动报价系统
$) qL=kR Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
,*m|Lt%;R 自动交易系统〔香港期货交易所有限公司〕
)?6% d automatic adjustment mechanism 自动调整机制
7 $IR^ automatic adjustment system 自动调整系统
d%E *P4Ua Automatic Clearing House 自动票据交换所
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}yr automatic exchange rates accumulation system 自动化汇率累集系统
6/" #pe^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
i]qxF&1 automatic teller machine [ATM] 自动柜员机
<P]%{msGH autopay 自动转帐
1vJj?Uqc available assets 可用资产
PZ?kv 4 available fiscal reserve 现存财政储备
K&T.~2'> available profit 可用利润
<l eE.hhf. Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
m )r , average 平均；平均数；海损
7 fl{<uf average basic salary 平均基本薪金
LIyb+rH#yg average consumer expenditure 平均消费开支；一般消费开支
-%V~ 1 average cost 平均成本
[N" =rY4G average cost of land production 增辟土地平均成本
N ]\) Ok average daily turnover 平均每日成交额
7>AM zNj average daily wage rate 平均每日工资率
]x bMMax average expenditure pattern 平均开支模式
nXjSf average growth rate 平均增长率
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au- average net fixed assets 固定资产平均净值
OO,EUOh-T: average of relatives 相对价格平均数
^ _W] @m2 average price 平均价格
0E{DO<~ average propensity to consume 平均消费倾向；一般消费倾向
wb##|XyK<c average propensity to save 平均储蓄倾向；一般储蓄倾向
>q ,Z*s>? average rate 平均率
3|EAOoWnK average revenue 平均收入；平均收益
2|NQ5OA0 average stock 平均库存；平均存货
/R>YDout} average yearly rent 平均年租
' hdLQ\J avoidance of double taxation 避免双重课税
7)FYAk$@ avoidance of tax 避税
