A:
zIu
E9l A share Ａ股；甲类股份
+2&@x=xy abatement of tax 减税；减扣免税额
3GhRWB-U ABN AMRO Bank N.V. 荷兰银行
!~rY1T~ above-the-line expenditure 线上项目支出；经常预算支出
NP/Gn6fr above-the-line receipt 线上项目收入；经常预算收入
P<a)25be/ ABSA Asia Limited 南非联合亚洲有限公司
jT]0WS-b absolute change 绝对数值变更
:6 Lx@ absolute expenditure 实际开支
Yd=>K HVD absolute guideline figure 绝对准则数字
qfMo7e@6* absolute interest 绝对权益
[8*jw 'W|[ absolute order of discharge 绝对破产解除令
^!<BQP7 absolute profit margin 绝对利润幅度
li}1S absolute value 实值；绝对值
h1 B16) absolutely vested interest 绝对既得权益
r[b(I@T + absorbed cost 已吸收成本；已分摊成本
<#u=[_H absorption 吸收；分摊；合并
9vGu 0Um absorption rate 吸收率；摊配率；分摊率
2;D uHO1 ACB Finance Limited 亚洲商业财务有限公司
D)m5 acceptable form of reciprocity 合理的互惠条件
M$>1L acceptable rate 适当利率；适当汇率
UVd 7 JGR acceptance agreement 承兑协议
U<_3^ acceptance for honour 参加承兑
J :V 6 acceptor 承兑人；接受人；受票人
5',8 ziJQ acceptor for honour 参加承兑人
)W;o<:x3 accident insurance 意外保险
G <i@ 5\# Accident Insurance Association of Hong Kong 香港意外保险公会
iiS-9>]/ accident insurance scheme 意外保险计划
]);%wy{H o accident year basis 意外年度基准
Hn%xDJ' accommodation 通融；贷款
Vt".%d/`7 accommodation bill 通融票据；空头票据
+~mA}psr accommodation party 汇票代发人
~l]ve,W[ account balance 帐户余额；帐户结余
O06"bi5Y account book 帐簿
, P70J b account collected in advance 预收款项
jw^<IMAG\8 account current book 往来帐簿
hp 5|@ account of after-acquired property 事后取得的财产报告
2 Q/4bJpd account of defaulter 拖欠帐目
mUdOX7$c> account payable 应付帐款
0"\H^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
pgQV / 6 account receivable 应收帐款
4GY[7^ account receivable report 应收帐款报表
1+jAz`nA:T account statement 结单；帐单；会计财务报表
~,oMz<iMV account title 帐户名称；会计科目
oPXkY W accountant's report 会计师报告
4, CXJ2 Accountant's Report Rules 会计师报告规则
}dWq=)* accounting and auditing procedure 会计与审计程序；会计与核数程序
o7sT=x9 Accounting Arrangements 《会计安排》
ToXki , accounting basis 会计基础
MbZJ;,e? accounting by Official Receiver 破产管理署署长呈交的帐目
N D(/uyI Accounting Circular 《会计通告》
#t: S.A@ accounting class 会计类别
XBb~\p3y accounting date 记帐日期；会计结算日期
HUv/ ~^< accounting for money 款项核算
C9n?@D;S Accounting Officer 会计主任
}%'?p<^ M accounting period 会计报告期；会计期
hRrn$BdLX accounting policy 会计政策；会计方针
U |Jo{(Y accounting practice 会计惯例
ZjQ
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][9%Kl*%@p accounting record 会计记录
JGsx_V1t accounting report 会计报告
:UF%K>k2 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
2.l Z:VLN Accounting Society of China 中国会计学会
^Eb.:}!D 6 accounting statement 会计报表
$o0 iLFIX/ accounting system 会计制度；会计系统
d4>Z8FF|1B accounting transaction 会计事项；帐务交易
Ay5i+)MD accounting treatment 会计处理
19Mu61 accounting year 会计年度
ER5gmmVP@p accretion 增值；添加
!Wy6/F@ Z accrual 应计项目；应累算数目
ktFhc3);! accrual basis 应计制；权责发生制
k@f g(}6 accrual basis accounting 应计制会计；权责发生制会计
OwH81# accrue 应累算；应计
t<z` N-5* accrued benefit 应累算利益
beRVD> T accrued charges 应计费用
r&R B9S@*h accrued cumulative preference share dividend 应累算的累积优先股股息
El[)?+;D accrued expenses 应累算费用
cDFO; Dr accrued interest payable 应付利息；应计未付利息
%)|9E>fP]N accrued interest receivable 应收利息；应计未收利息
52 fA/sx accrued right 累算权益
Crho=RJPR accruing profit 应累算的利润
%|g>%D3Z? accumulated fiscal reserve 累积财政储备
-QM:
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#h8Sq~0 accumulated reserve 累积储备
zF8dKFE~ accumulation of surplus income 累积收益盈余
)z73-M V" acquired assets 既得资产
q Gw -tPD< acquisition 收购；购置；取得
g X ]-\ acquisition cost 购置成本
vq^ f }id acquisition expenses 购置费用
+e yc`J acquisition of 100% interest 收购全部股权
;#xmQi'` acquisition of control 取得控制权
4'`{H@]tb acquisition of fixed assets 购置固定资产
\N!AXD acquisition of shell “买壳”
U (Nu% acquisition price 收购价
% NA9{<I act of God 天灾
fPn>v)lN{ acting partner 执事合伙人
#sPHdz'3M active market 买卖活跃的市场；交投畅旺的市场；旺市
%r%M lj:# active partner 积极参与的合伙人
KxYw J active trading 交投活跃
Rs-]N1V actual circulation 实际流通
86 W9rR actual cost 实际成本
6:Ch^c+IZ actual expenditure 实际开支；实际支出
aY'C%^h] actual income 实际入息；实际收入；实际收益
]iN 'x?Fo actual market 现货市场
# {?PbBE} actual price 现货价；实际价格
P9 ^-6;'Y actual profit 实际利润
>/kc dWl actual quotation 实盘；实际价位；实际报价
uxtWybv actual year basis 按实际年度计算
7n8~K3~; actuals 实货
wRcAX%n& actuarial investigation 精算调查
CF zNwgv]z actuarial principle 精算原则
Rz bj actuarial report 精算师报告
WQ[_hg| k Actuarial Society of Hong Kong 香港精算学会
"?ucO4d actuarial valuation 精算师估值
q>$e v)W actuary 精算师
DnCP
aM4% ad referendum agreement 暂定协议；有待覆核的协定
iYORu 3 ad valorem duty 从价税；按值征税
Tl$ [4heE ad valorem duty system 从价税制
L;Vo Jf ad valorem fee 从价费
Co (.:z~ ad valorem tariff 从价关税
iop2L51eJ additional allowance 额外免税额
C([phT ; additional amount for unexpired risk 未过期风险的额外款额
Vr6@> @SC additional assessable profit 补加应评税利润
S1p;nK additional assessment 补加评税
cC=[Saatsf additional commitment 额外承担
3 Nre qq additional commitment vote 额外承担拨款
42e|LUZg additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
S M0~fAtE additional dependent parent allowance 供养父母额外免税额
W-x?:X<} additional provision 额外拨款
\
e\?I9 additional stamp duty 附加印花税
{QcLu" ?c additional tax 补加税罚款；补加税款
Qy^1*j<@& Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
4L ;% h adjudged bankrupt 被裁定破产
K`iv c N" adjudicated bankrupt 裁定破产人
r=5{o 1" adjudication fee 裁定费；评定印花税额手续费；评估契据费
>XY`*J^ adjudication of bankruptcy 裁定破产；宣告破产
5R'TcWf#W adjudication of insolvency 裁定无力偿还债务
(qqOjz adjusted actual 经调整的实数；调整后的实数
vwjPmOjhS adjusted current assets 经调整的流动资产；调整后的流动资产
d
F9!G;V adjusted figure 经调整的数字；调整后的数额
y4*U6+ #. adjusted liabilities 经调整的负债；调整后的负债
u.d).da adjusted loss 经调整的亏损；调整后的亏损
C8[&S&<_< 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
&Q;sSIc adjusted profit 经调整的利润；调整后的利润
Ss~;m']68 adjusted surplus 经调整的盈余额；调整后的盈余额
"x=f =; adjusted value 经调整的价值；调整后的价值
i@P)a'W_ adjustment 调整；修订；理算〔保险〕
< ,U e
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?o oe'V@ adjustment lag 调整过程的时间差距；调整时差
|]J>R adjustment mechanism 调整机制
l>Z5 uSG adjustment of loss 亏损调整
tZ}
v%3 adjustment process 调整过程；调整程序
o7J adjustment range 调整幅度
PZE0}>z administered exchange rate 受管制汇率
0Fk5kGD,&K Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
1T y<\bZ= administration expenses 行政费用
56+s~hG administration fee 手续费；行政费
Y?
x, administration in bankruptcy 破产管理
NLUT#!Gr administration order 遗产管理令
P|.] DJ administrator 管理人；遗产管理人
/tP|b _7O administrator of the estate 遗产管理人
:rHJ4Tl admission of debt 债项承认书
J8S'/y(LE< admission of proof 接纳债权证明
jT8#C=a7 advance 放贷款项；垫付款项；预支款项；预付款项
wF <n= advance account 暂支帐目；预付款帐户
XWA: J^ advance compensation 预付补偿金
3Mxp)uG/ advance from shareholder 股东垫款
]Y2RqXA* advance pending reimbursement 预支以待日后付还
$nb[G$ advanced economy 先进经济体系
3a?o3= advancement 预付；预付财产
p[hZ@f(z advances warrant 垫款令
x^ kp^
/f advancing 贷出
& xa(BX%,c adverse balance 逆差
.q%W uQw adverse exchange 逆汇
ue4Vc f advertisement addressed to shareholders 在报章刊登的致股东通告
0J?~N`# O| advice for collection 托收通知书
Y' %^NP}o advice of drawing 提款通知书；汇票通知书
Fy`(BF\ advice of payment 付款通知
iz8Bf; Advisory Committee [Securities and Futures Commission]
_CW(PsfY 谘询委员会〔证券及期货事务监察委员会〕
:uWw8` Advisory Committee on Diversification 经济多元化谘询委员会
v} 1QH affidavit 誓章；遗产申报誓章
] 8Q4BW affidavit of no receipt 述明无收款的誓章
P%{^ i] affiliate 联号；联营公司；附属公司
1QLbf*zeIW affiliated company 附属公司；联号；联营公司
r<K(jG[:{f affirmation [estate duty] 非宗教式宣誓〔遗产税〕
GliwY_ affordability 负担能力
k.uMp<)D African Development Bank [AfDB] 非洲开发银行
zaah^.MA| after-acquired property 事后取得的财产
uT }' Y)m after-hours dealing 市后交易
5]n[]FW after-tax profit 税后盈利；税后利润；税后溢利
V}dJ.I /# agency agreement 代理协议
-j73Wz agency expenses 代理机构的开支
G]+&! 4 agency fee 代理费
k `0>36 Agency Law 《代理法》
)3~{L;q agent 代理人；承销人
V'kX) $ agent of company 公司代理人
ep2k%?CX 1 agent's fee 代理人费；经纪费
p 3 w aggregate 总计；总数；总体数字
3 ):A aggregate amount 总款额；总额
N F+iza;DP aggregate assets and liabilities 总体资产与负债
y^%n'h{ aggregate at constant price 按固定价格计算的总体数字
n^z]q;IN2. aggregate demand 总需求
{B[=?6tQ aggregate gross position 总持仓量
8-BflejX aggregate limit 总限额
l-SAC3qhG aggregate of salaries tax 合计薪俸税
&;+ -?k| aggregate performance 总体表现；总体业绩
a"FCZ.O1 aggregate supply 总体供应
BReJ!|{m} aggregate surplus 总盈余
=&,]Z6{ > aggregate total 整体总额
+p R[U4$ aggregate value 总值；合计价值
kuol rfGB aggregated basis 合计基准
LG<J;&41~S aggregated net chargeable income 合计应课税入息实额
J@4 Bf
aggregation 合并计算；合计；总和
^c&L,!_)H aggregation of incomes of husband and wife 夫妇入息合并计算
Wn(6,MDUN aggregation of property 财产的总和
VH+%a<v" agio 差价；贴水
bsB*533 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》
:/ Q Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
\~ fONBY 《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》
{5F-5YL+> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
+n#V[~~8AI 《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》
$e*ce94 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
m|{3 ),#V 《香港政府和大韩民国政府关于相互促进和保护投资协定》
}HY-uQ%@g agreement for a settlement 授产协议
]` km jn agreement for assignment 转让协议
DV _2P$tT| agreement for sale 售卖协议；买卖协议
.u4
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ig/%zA*Bo agreement for the payment of interest 支付利息协议
-?mfE+kt agreement for the repayment of money 还款协议
Z/t+8;TMR, agreement of reinsurance 再保险协议
Jh
]i]7r Agricultural Bank of China 中国农业银行
Cq%IE^g< air passenger departure tax 飞机乘客离境税
)rekY; Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
D|Q#gcWp o airport tax 机场税
m06ALD_ alcohol duty 酒精税
{buo^kgj`] alienation 让与；让渡；转让
@}@Z8$G^ alimony 生活费；赡养费
k&,~qoU All Ordinaries Index [AOI] 所有普通股指数
Q
aS\(_ all risks 全险；综合险
G &4&-< All Sales Record for Stock Market 《股票市场成交报告》
sOU1n Allied Capital Resources Limited 新联财务有限公司
W3 'q\+ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
P/ Q!<I allocation letter 拨款信件
K#pNe c allocation of fund 分配款项；预留款项
\=6l9Lrj>h allocation of profit 利润分配；溢利分配
|NpP2|4h allocation warrant 拨款令
Zg'Q>.: allotment 分配；配股
XDFx.)t allotment notice 股份配售通知；配股通知
y~F,0"N\r allotment of shares 股份分配
*XT/KxLa7 allowable 可获宽免；免税的
FQqI<6; allowable business loss 可扣除的营业亏损
D^=J|7e allowable expenses 可扣税的支出
go'-5 in( allowance 免税额；津贴；备抵；准备金
Mdl{}P0) allowance for debts 债项的免税额
RLLTw ?]$ allowance for depreciation by wear and tear 耗损折旧免税额
cNM3I,o7 allowance for funeral expenses 殡殓费的免税额
T[j#M+p allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ZuS0 DPS`L allowance for repairs and outgoings 修葺及支出方面的免税额
`NgAT
3zq allowance to debtor 给债务人的津贴
nv@8tdrc alteration of capital 资本更改
Q$="_y2cTA alternate trustee 候补受托人
hM{{\yZ S amalgamation 合并
U c@Ao: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
=y0C1LD+ ambit of charges 征税范围；收费范围
{\c(ls{ amended valuation 经修订的估值
J2 'Nd' American Commodities Exchange 美国商品交易所
WJ4li@T7V American Express Bank Limited 美国运通银行
+\F'iAs@ American Stock Exchange 美国证券交易所
A^)?Wt%* amortization 摊销
gq u?o&>9 amount due from banks 存放银行同业的款项
z@B=:tf amount due from banks abroad 存放海外银行同业的款项
Fsif6k=4 amount due from holding companies 控股公司欠款
%F-ZN ^R amount due from local banks 存放本港银行同业的款项
!V
i@1E amount due to banks 银行同业的存款
SjwyLc amount due to banks abroad 海外银行同业的存款
X @K-^8 amount due to holding companies 控股公司存款
P!+'1KR amount due to local banks 本港银行同业的存款
cm&I* 0\ amount due to outport banks 外埠银行同业的存款
`C$:Yf]%nG amount for note issue 发行纸币的款额
bO'Sgc[] amount of bond 担保契据的款额
i `dC G[ amount of consideration 代价款额
=8; {\ amount of contribution 供款数额
aC%m- m amount of indebtedness 负债款额
uF1~FKB amount of principal of the loan 贷款本金额
D"ND+*Q [X amount of rates chargeable 应征差饷数额
b\-&sM(W" amount of share capital 股本额
f] J M / amount of sums assured 承保款额
)6|yb65ZUX amount of variation 变动幅度
rL+!tH amount of vote 拨款数额
]3K hgK%c8 amount payable 应付款额
XT@-$%u amount receivable 应收款额
Gu2P\I2zx Amsterdam Stock Exchange 阿姆斯特丹证券交易所
& 8l%T'gd analysis 分析
d5D$&5Ec ancillary risk 附属风险
n&-qaoNl annual account 周年帐目；周年帐目报表；年度决算；年结
3b+d"`Y^S annual accounting date 年结日期
iVy7elT;R annual allowance 每年免税额；年积金；年度津贴；年津
V`bi&1?6\ annual balance 年度余额
5A
sP5 annual disposable income 每年可动用收入
^(|vsFzn annual estimates 周年预算
`"&d a#N] annual fee 年费
h $L/<3oP6 annual general meeting 周年大会
;uw Ryd annual growth rate 年增率；每年增长率
#m{UrTC annual long-term supplement 长期个案每年补助金
|aT| l^2R@ annual pensionable emolument 可供计算退休金的年薪
UG'9*( * annual report 年报
XVv K2( Annual Report on the Consumer Price Index 《消费物价指数年报》
5ZMR,SZhC annual return 周年报表；周年申报表；每年报税表格
G|(
]bvJ? Annual Return Rules 《周年报表规则》
j}~86JO+Cw annual review of consumer prices 每年消费物价回顾
2Fq<*pxAY
annual roll-forward basis 逐年延展方式
BPdfYu ,il annual salary 年薪
\hM|(*DL annual statement 年度报表；年度决算表
ZE2$I^DY- 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
0IfKJ*]M annuitant 年金受益人
]K/DY Do- annuity 年金
],Rd ySN& annuity contract 年金合约
}lfnnK# annuity on human life 人寿年金
dVsE^jsL antecedent debt 先前的债项
$D}{]MN. ante-dated cheque 倒填日期支票
Mi/ &f anticipated expenditure 预期开支
=u+d_'P7-R anticipated net profit 预期纯利
2UFv9 anticipated revenue 预期收入
)e a :Q? anti-inflation measure 反通货膨胀措施
ad:&$ anti-inflationary stance 反通货膨胀立场
49w=X J apparent deficit 表面赤字
Ee3hG2d` apparent financial solvency 表面偿债能力
%oq[,h
<X apparent partner 表面合伙人
*X,
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application for personal assessment 个人入息课税申请书
@ ]/AjjLt application of fund 资金应用
%Mk0QKzUo application to release as liquidator and to destruct the books of accounts and documents
Zxbo^W[[ 申请免除清盘人职务及毁灭帐簿与文件
#1c_ev H appointed actuary 委任精算师
H
Ge0hl[n appointed auditor 委任核数师；委任审计师
V( -mD appointed trustee 委任的受托人
*{y K
8 appointer 委任人
{6~l$ apportioned pro rata 按比例分摊
[]A% <EI7 apportionment 分配；分摊
Pri`K/ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4Rvf apportionment formula 分摊方程式
#@"<:!?z apportionment of estate duty 遗产税的分摊
%7gkNa appraisal 估价；评估
,{LG4qvP appreciable growth 可观增长
k&. Jk
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h3Q21D'f appreciable increase 可观增长
_ h": > appreciation 增值；升值
DBCK2PlJ appreciation against other currencies 相对其他货币升值
S p^9& ^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
"V$Bnz\n appreciation tax 增值税
`g6h9GC6 appropriation 拨款；拨用；拨付
uvV;Mlo] appropriation account 拨款帐目
v0YG,)_ Appropriation Bill 拨款法案
opJMS6%r appropriation-in-aid system 补助拨款办法
bIEhgi H approved assets 核准资产
QC X8IIHG approved basket stock 认可一篮子证券
cdG |m[ approved budget 核准预算
sRrzp=D approved charitable donation 认可慈善捐款
9M1d%jT approved charitable institution 认可慈善机构
i}o[- S4 approved currency 核准货币；认可货币
]@0NO;bK>F approved estimates 核准预算
9$ |Gfyv approved estimates of expenditure 核准开支预算
]- 4QNc= approved overseas insurer 核准海外保险人
NsJ(`zk: approved overseas trust company 核准海外信托公司
a(v>Q*zNP approved pooled investment fund 核准汇集投资基金
!}r%
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W@Lu;g.Yc approved provision 核准拨款
?HV`|
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X_g 3rv1J approved regional stock 认可地区性证券
{FG| \nPw approved retirement scheme 认可退休金计划
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e&qh9mlE arbitrage 套戥；套汇；套利
kJ-* fe'S arbitrageur 套戥者；套汇者
aBw2f[mo arbitrary amount 临时款项
cPU/t kc arrangement 措施；安排；协定
rn=m\Gv
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'qF#<1& arrears of pay 欠付薪酬
`A,g] 1C: arrears of revenue 逾期未收税款；逾期未收的帐项
A%{W{UP8N articles of association 组织章程；组织细则；组织章程细则
y:h}z). Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
]<q[Do8k ascertainment of profit 确定利润
qg}O/K "Asia Clear" “亚洲结算系统”
?1 [\! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
NU*fg` w Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
_! ?Hu/z o Asian Development Fund [ADF] 亚洲发展基金
GR"Ea s.$ Asian dollar bond 亚洲美元债券
Kbb78S30 Asian dollar market 亚洲美元市场
!\,kZ|#> Asian dollar rate 亚洲美元利率
;XDz)`c Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
%bD}m! Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
4|`Bq}sjZf asked price 沽盘；喊价；索价；卖方报价
W!"}E%zx assessable income 应评税入息
H_ez'yy assessable loss 应评税亏损
,+
#6Y_ assessable profit 应评税利润
}A:<%N assessable value 应评税值
\C`~S7jC assessed profit 估定利润
?&^?-S% p assessed value 经评估价值
$8'O assessment 评税；评定；估价；评税单
bgK<pi)d assessment number 评税编号；估价编号
"luR9l,RRE assessment of additional tax 补加税评税
"/nN M{^ assessment of performance 业绩评估；实绩评价
!E-Pa5s Assessor 评税主任
CCX8>09 asset price bubbles 资产价格泡沫
S>0nx ^P asset-backed securities 具资产保证的证券
ZZ.m(A TR assets accretion 资产增值
>N?2"" assets and liabilities 资产与负债
yx<WSgWZ[ assets betterment statement 资产递增表；资产改进表
Qo1eXMW assets lending 实物放款；有抵押贷款
60)iw4<wf assets of the company passing on the death 死者去世时转移的公司资产
hAjM1UQ,Y assets pledged as security for liabilities 用作负债抵押的资产
d)"?mD:m/M assets portfolio 资产投资组合
;9}pOzF1q assets price 资产价格
5zIAhg@o:q assets quality 资产质素
_ %x4ty assets realization 资产变现
i]#+1Hf assets refinancing arrangement 资产再集资安排
X2xu wA assets securitization 资产证券化
R3!@? mcr assets situated outside Hong Kong 在香港以外地方的资产
Cua%1]"4w assets stripping 削减资产；拆卖资产
e[ Jem5C assets value 资产值
8l"O(B'#Z assignee 承让人
C( id=F assignment 转让；转让书；转让契
XJ0oS32_wK assignment of interest 权益转让
CY&
hIh~S@ assignment of letters patent and trade mark 专利证书及商标转让
]D!k& j~P assignment of property 物业转让；物业转让书
"9bN+1[ < assignment right 转让权
9P<[7 u assignor 转让人
/^ " 83?_ associate 有联系的人；有关连人士；相联者；合伙人；联系人
toaYsiIkzW Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
~6 I)|^Z associate member 附属会员
BnM4T~reOF associated body corporate 相联法人团体
I
Nc^L associated company 相联公司；联属公司
_zu?.I0^ associated corporation 相联法团
@y/wEBb Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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公认会计师公会〔英国〕
Jy
aag- Association of Futures Exchange Brokers 香港期货经纪协会
Jz! Z2c Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
,o7hk{fR* association of underwriters 承保人组织
l Mz< s assumption of control 接管
!P$'#5mr assurance 担保；保险；转易；转易书
\i[ BP assurance of interest 权益的转易
\bx~*FaX at 19XX price 按一九ＸＸ年价格计算
3 s>'hn at a discount 按赔价计算；按贴水价格计算；打折扣
"z*:'8;E at a premium 按溢价计算；按升水价格计算
?~QIALA at call 通知付款；按通知
U5] pi +r at constant market price 按固定市价计算
t
nS+5F at constant price 按固定价格计算
_7D _72 at cost 按成本计算
4TwQO$C at current market price 按当时市价计算；按现时市价计算
cFagz* ! at current price 按当时价格计算；按现时价格计算
TbehR:B5g at factor cost 按要素成本计算；按生产要素成本计算
P(>(K{v at money-of-the-day price 按付款当日价格计算
iHp\o=# at or better 按指定或较佳价位〔买卖指令〕
4"v a Ma at par 按面值计算；平价
2F8|I7R at sight 见票即付
(( rv]f{ at the close 按收市盘
A`u$A9[ at the opening 按开市盘
'?Jxt:< attestation 见证；见证条款
e\b`n}nC at-the-money option 平价期权
PjIeZ&p attorney 受权人；受托代表人
=D^TK-H attornment 新拥有人承认书
s6 }X t=j attributable profit 可归属利润
?QA\G6i4 attributable share value 可归属股份价值
!tHt,eJy Auckland Stock Exchange 奥克兰证券交易所
G^(}a]>9 auction 拍卖
EHlytG}@ auctioneer 拍卖商
a? R[J== audit 审计；核数
Q8MS ,7y/ Audit Commission 审计署
m4[g6pNx~ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
?'r9"M> 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〕
'lS `s( audit review 帐目审查
FhIqy %X Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
vSW
L$Y2 audited account 审计帐目；经审计的帐目
b59{)u4F audited annual account 经审计的周年帐目
3qQUpm+ audited balance sheet 经审计的资产负债表
= zl= SLe auditor 核数师；核数主任；审计师
?R5'#|EyX auditor's certificate 核数师证明书；审计师证明书
? &z Qa xD auditor's report 核数师报告；审计师报告
?_`0G/xl Aussie bond 澳元债券
1 11D3 austerity budget 紧缩预算
$A}QY5`+~S Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
M"_FrIO Australia All Ordinaries Index 澳洲所有普通股票指数
jFerYv&K~ Australian Dollar [AUD] 澳元
PVa o Australian Options Market 澳大利亚期权市场
F8+e,x Australian Securities Commission 澳洲证券事务监察委员会
^\:2}4Uj_ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
jvzBh-! Australian Stock Exchange 澳大利亚证券交易所
* \HRw +cL Austrian Schilling [ATS] 奥地利先令
;:m&#Y JV authentication 认证；鉴证
M)cGz$Q| authority to purchase 委托购买证；委购书
nVD Xj authorization 认可；核准；授权；授权书
Yn9j -` authorization by direction 指示授权
A.Bk/N1G authorization by instruction 指令授权
#yc L'T`X% authorization by warrant 令状授权
y5 m!*=`l` authorization of unit trust 单位信托的认可
dZGbC 9 authorized agent 指定代理人
CDp8)=WJFF authorized capital 法定资本
^t[HoFRa authorized clerk 出市员
*wi}>_\ authorized dealer 认可交易商
Q;nAPS authorized financial institution 认可财务机构
mo1
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N*DhjEU)[ authorized fund house 获授权的基金公司；认可基金公司
+ySY>`1k~ authorized institution 认可机构
yoqa@ V authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
O Df4+& u authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
0p fnV% authorized insurer 获授权保险人；获认可承保人
cbKL$| authorized investment 特准投资项目
!a x;5 @J authorized person 获授权人
gUB{Bh($Y authorized representative 获授权代表
K%}}fw2RMN authorized share capital 法定股本
Y(GN4@`S automated quotation system 自动报价系统
|xr32g s Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
i9UI,b%X 自动交易系统〔香港期货交易所有限公司〕
uv4 _: automatic adjustment mechanism 自动调整机制
Wn!G.(Jq automatic adjustment system 自动调整系统
#Nte^E4 Automatic Clearing House 自动票据交换所
?kt=z4h9( automatic exchange rates accumulation system 自动化汇率累集系统
jnoL2JR[=- Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
30FykNh automatic teller machine [ATM] 自动柜员机
~_ !ts{[E autopay 自动转帐
Xz;b,C&*t available assets 可用资产
MY- .t-3 available fiscal reserve 现存财政储备
a %hGZCI available profit 可用利润
>Csbjf6 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
^Y^"'" average 平均；平均数；海损
YDiN^ q7 average basic salary 平均基本薪金
{@M14)-x>_ average consumer expenditure 平均消费开支；一般消费开支
FQf # * average cost 平均成本
Xy#V Q{! average cost of land production 增辟土地平均成本
JZ` L% average daily turnover 平均每日成交额
N_C_O $j average daily wage rate 平均每日工资率
xKp0r1} average expenditure pattern 平均开支模式
|0{ i9 .= average growth rate 平均增长率
Kla:e[{ average net fixed assets 固定资产平均净值
um8AdiK average of relatives 相对价格平均数
R9. HD?H@ average price 平均价格
U
5`y average propensity to consume 平均消费倾向；一般消费倾向
@~jxG%y86 average propensity to save 平均储蓄倾向；一般储蓄倾向
~uPk average rate 平均率
> zL |8f average revenue 平均收入；平均收益
~Sy-ga J average stock 平均库存；平均存货
I{dl% z73 average yearly rent 平均年租
i=QqB0 avoidance of double taxation 避免双重课税
+Z? [M1g avoidance of tax 避税
