A:
EA"h i e7 A share Ａ股；甲类股份
0<,{poMM abatement of tax 减税；减扣免税额
)DgXsT ABN AMRO Bank N.V. 荷兰银行
W/Dd7 G#IC above-the-line expenditure 线上项目支出；经常预算支出
&
l>nzJ5? above-the-line receipt 线上项目收入；经常预算收入
19E(Hsz ABSA Asia Limited 南非联合亚洲有限公司
/K:r4Kw absolute change 绝对数值变更
LA3m, absolute expenditure 实际开支
IW~R{ ]6 absolute guideline figure 绝对准则数字
Y%KowgP\ absolute interest 绝对权益
F s/CW\ absolute order of discharge 绝对破产解除令
%U\,IO `g absolute profit margin 绝对利润幅度
A @A8xn% absolute value 实值；绝对值
~y<0Cc 3Vs absolutely vested interest 绝对既得权益
V*vQNPe y absorbed cost 已吸收成本；已分摊成本
B2; P%B absorption 吸收；分摊；合并
htBA.eQ absorption rate 吸收率；摊配率；分摊率
JipNI8\r ACB Finance Limited 亚洲商业财务有限公司
IWv 9!lW acceptable form of reciprocity 合理的互惠条件
z?byNd8 acceptable rate 适当利率；适当汇率
ynI e4b acceptance agreement 承兑协议
\c_g9Iqa acceptance for honour 参加承兑
6. @.k acceptor 承兑人；接受人；受票人
wHLQfrl0 acceptor for honour 参加承兑人
E7X6RB b accident insurance 意外保险
odhcD;^X1 Accident Insurance Association of Hong Kong 香港意外保险公会
q/s-".%P accident insurance scheme 意外保险计划
K=gg <E< accident year basis 意外年度基准
X ZE(& (s accommodation 通融；贷款
f_~T accommodation bill 通融票据；空头票据
;hT3N UCA accommodation party 汇票代发人
)D8op;Fn account balance 帐户余额；帐户结余
UmR)L!QT8 account book 帐簿
8eXe b|?J account collected in advance 预收款项
XGa8tI[:X account current book 往来帐簿
l.}PxZ account of after-acquired property 事后取得的财产报告
]#o;`5' account of defaulter 拖欠帐目
j.=:S; account payable 应付帐款
l2F#^=tp account payee only [A/C payee only] 只可转帐；存入收款人帐户
[ V.6 7_~ account receivable 应收帐款
Fb,*;M1' account receivable report 应收帐款报表
i}m'#b account statement 结单；帐单；会计财务报表
q{w|`vIb account title 帐户名称；会计科目
KL$ .E!d accountant's report 会计师报告
pwo$qs(p Accountant's Report Rules 会计师报告规则
9\8ektq} Z accounting and auditing procedure 会计与审计程序；会计与核数程序
E@ea ?Sx Accounting Arrangements 《会计安排》
hz/m NDE] accounting basis 会计基础
L^q CE-[ accounting by Official Receiver 破产管理署署长呈交的帐目
}a" =K%b<\ Accounting Circular 《会计通告》
o/-RG LzAo accounting class 会计类别
\uZpAV)5 accounting date 记帐日期；会计结算日期
:<g0Ho?e accounting for money 款项核算
Xt$qj tVM Accounting Officer 会计主任
tA1?8`b Q accounting period 会计报告期；会计期
6,q0F*q accounting policy 会计政策；会计方针
k$$SbStD accounting practice 会计惯例
Cu@q*:' accounting principle 会计准则
0>Y3xN b accounting record 会计记录
. $\-{) accounting report 会计报告
(wu'FFJp# Accounting Services Branch [Treasury] 会计事务部〔库务署〕
"}( )/ Accounting Society of China 中国会计学会
0moA mfc accounting statement 会计报表
;1&"]N% accounting system 会计制度；会计系统
?NA $<0 accounting transaction 会计事项；帐务交易
?s, oH accounting treatment 会计处理
S(.J accounting year 会计年度
zY/Oh9`=v accretion 增值；添加
W3~u J( accrual 应计项目；应累算数目
gdIk%m4 accrual basis 应计制；权责发生制
O
_9r-Zt^ accrual basis accounting 应计制会计；权责发生制会计
db 99S accrue 应累算；应计
q{h,}[U=
accrued benefit 应累算利益
JWHsTnB accrued charges 应计费用
}[leUYi` accrued cumulative preference share dividend 应累算的累积优先股股息
syu/"KY^! accrued expenses 应累算费用
((gI OTV accrued interest payable 应付利息；应计未付利息
g=mKT k accrued interest receivable 应收利息；应计未收利息
P4B|l: accrued right 累算权益
gw)z*3]~s accruing profit 应累算的利润
q:kGJ xfaW accumulated fiscal reserve 累积财政储备
5QqU.9M accumulated profit 累积利润；滚存溢利
^?{&v19m accumulated reserve 累积储备
rn
. qs accumulation of surplus income 累积收益盈余
J4eU6W+ { acquired assets 既得资产
!,ODczWvh acquisition 收购；购置；取得
l^I? @{W acquisition cost 购置成本
-aBhN~ acquisition expenses 购置费用
wfO -bzdw acquisition of 100% interest 收购全部股权
Y nnK]N;\x acquisition of control 取得控制权
A< .5=E,/ acquisition of fixed assets 购置固定资产
Mq~E'g4# acquisition of shell “买壳”
Q>Ct] JW& acquisition price 收购价
&n,v@
gt act of God 天灾
!84Lvg0& acting partner 执事合伙人
Q@}SR%p active market 买卖活跃的市场；交投畅旺的市场；旺市
sDs.da#*2 active partner 积极参与的合伙人
Mx w-f4j active trading 交投活跃
1D [V{)# actual circulation 实际流通
GTOA>RB2 actual cost 实际成本
l`~$cK! actual expenditure 实际开支；实际支出
kKRu]0J~[ actual income 实际入息；实际收入；实际收益
psvc,V_* actual market 现货市场
g@x72$j actual price 现货价；实际价格
B Hp>(7, actual profit 实际利润
,eTdQI; actual quotation 实盘；实际价位；实际报价
ax5 n} actual year basis 按实际年度计算
r;b `@
. actuals 实货
<V U-ja*(J actuarial investigation 精算调查
#&uajo actuarial principle 精算原则
q2|x$ 5 actuarial report 精算师报告
/V0Put Actuarial Society of Hong Kong 香港精算学会
Qxy ~ %;X actuarial valuation 精算师估值
wx-&(f actuary 精算师
t ,TlW^- ad referendum agreement 暂定协议；有待覆核的协定
auIW>0?} ad valorem duty 从价税；按值征税
O<wH+k[ ad valorem duty system 从价税制
3<.DiY ad valorem fee 从价费
2@ T0 QJ ad valorem tariff 从价关税
mx1Bk9h%Xe additional allowance 额外免税额
>=rniHs=?7 additional amount for unexpired risk 未过期风险的额外款额
k~;~i)Eg additional assessable profit 补加应评税利润
Ib2& L additional assessment 补加评税
B ^M
L}$ additional commitment 额外承担
!M }-N additional commitment vote 额外承担拨款
o9ys$vXt* additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
K~]Xx~F additional dependent parent allowance 供养父母额外免税额
)s7 EhIP additional provision 额外拨款
G ~_eBy additional stamp duty 附加印花税
wmK;0 )|H additional tax 补加税罚款；补加税款
PRYm 1Y Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
S\ZCZ0 adjudged bankrupt 被裁定破产
h+d k2|a adjudicated bankrupt 裁定破产人
QHXpX9 adjudication fee 裁定费；评定印花税额手续费；评估契据费
rY &lx} adjudication of bankruptcy 裁定破产；宣告破产
X,M!Tp adjudication of insolvency 裁定无力偿还债务
Eb5>c/( adjusted actual 经调整的实数；调整后的实数
{?w *n_T. adjusted current assets 经调整的流动资产；调整后的流动资产
-q)|I|y*7 adjusted figure 经调整的数字；调整后的数额
V[^A V"V adjusted liabilities 经调整的负债；调整后的负债
<b4}
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u6 E
ze4u adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
ho#<?rh_ adjusted profit 经调整的利润；调整后的利润
;eFV}DWW adjusted surplus 经调整的盈余额；调整后的盈余额
-NzOX"V]3 adjusted value 经调整的价值；调整后的价值
p i ; fu adjustment 调整；修订；理算〔保险〕
MjBI1|* adjustment centre 调剂中心
&f A1kG% adjustment lag 调整过程的时间差距；调整时差
j$u adjustment mechanism 调整机制
\ /wk!mWV@ adjustment of loss 亏损调整
"FE%k>aV@v adjustment process 调整过程；调整程序
1_xkGc-z< adjustment range 调整幅度
n dB qXS administered exchange rate 受管制汇率
KB \ri&bF Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
2c,w
4rK administration expenses 行政费用
gpbdK? administration fee 手续费；行政费
e=tM =i" administration in bankruptcy 破产管理
Mu" vj*F administration order 遗产管理令
iF: NDqc administrator 管理人；遗产管理人
VK%ExMSqEh administrator of the estate 遗产管理人
T/%k1Hsa4H admission of debt 债项承认书
! }eq~3 admission of proof 接纳债权证明
L]X Lv9J0 advance 放贷款项；垫付款项；预支款项；预付款项
)>rYp
) advance account 暂支帐目；预付款帐户
DM,;W`|6% advance compensation 预付补偿金
*rm[\ advance from shareholder 股东垫款
ARJtE@s6Y advance pending reimbursement 预支以待日后付还
\u /=?b advanced economy 先进经济体系
Qc
1mR\.5 advancement 预付；预付财产
6il+hz2&lH advances warrant 垫款令
F Go)] U advancing 贷出
I=E\=UTG,5 adverse balance 逆差
aX bj pb+ adverse exchange 逆汇
poZ&S advertisement addressed to shareholders 在报章刊登的致股东通告
#\}xy PS advice for collection 托收通知书
#KL W&A advice of drawing 提款通知书；汇票通知书
}V+&o\4 advice of payment 付款通知
4 tt=u]: Advisory Committee [Securities and Futures Commission]
MA mjoH 谘询委员会〔证券及期货事务监察委员会〕
61b<6 r0o Advisory Committee on Diversification 经济多元化谘询委员会
Pi[( xD8 affidavit 誓章；遗产申报誓章
!uKuO affidavit of no receipt 述明无收款的誓章
y0t-e affiliate 联号；联营公司；附属公司
?zXl Lud8 affiliated company 附属公司；联号；联营公司
Jk NRXC: affirmation [estate duty] 非宗教式宣誓〔遗产税〕
- :x6X$= affordability 负担能力
m`,h nDp African Development Bank [AfDB] 非洲开发银行
7ws[Rp8 after-acquired property 事后取得的财产
oFu( J after-hours dealing 市后交易
jdD`C`w|, after-tax profit 税后盈利；税后利润；税后溢利
{f>e~o
agency agreement 代理协议
pWGIA6&v( agency expenses 代理机构的开支
U&gl$/4U@ agency fee 代理费
; JHf0 Agency Law 《代理法》
p#dYNed]' agent 代理人；承销人
<*4r6UFR agent of company 公司代理人
A6F/w agent's fee 代理人费；经纪费
qEPC]es|T aggregate 总计；总数；总体数字
LkJ-M=y aggregate amount 总款额；总额
)}\J aggregate assets and liabilities 总体资产与负债
n6GB2<y aggregate at constant price 按固定价格计算的总体数字
rdm&Y M`J aggregate demand 总需求
,HW[l.v aggregate gross position 总持仓量
eOd'i{f@F aggregate limit 总限额
X4v0>c aggregate of salaries tax 合计薪俸税
OWHHN< aggregate performance 总体表现；总体业绩
yLvU@V@~ aggregate supply 总体供应
]*AQT 7PH aggregate surplus 总盈余
i"y @Aj!7 aggregate total 整体总额
j{NcDe pLn aggregate value 总值；合计价值
{X&H aggregated basis 合计基准
]A:G>K aggregated net chargeable income 合计应课税入息实额
<3b Ft [ aggregation 合并计算；合计；总和
$C&E3 'O aggregation of incomes of husband and wife 夫妇入息合并计算
!JwR[X\f aggregation of property 财产的总和
h!]=)7x; agio 差价；贴水
>VvA &p71b Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
e:WK b9nT Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
s `
+cQ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
V0F&a~Q Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
2xpI|+ a% 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
/.[78:G \, Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
hW-?j&yJ? 《香港政府和大韩民国政府关于相互促进和保护投资协定》
e:RgCDWL agreement for a settlement 授产协议
XRWy#Pj agreement for assignment 转让协议
agPTY{; agreement for sale 售卖协议；买卖协议
10e~Yc agreement for sale and purchase 买卖协议
(%iCP/E3 agreement for the payment of interest 支付利息协议
Wr\A ->+ agreement for the repayment of money 还款协议
i(n BXV{ agreement of reinsurance 再保险协议
&\M<>>IB Agricultural Bank of China 中国农业银行
Qetyu hS~ air passenger departure tax 飞机乘客离境税
_{YUWV50} Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Vqxxm&^P airport tax 机场税
GUqBnRA8j alcohol duty 酒精税
@L 5s.]vg= alienation 让与；让渡；转让
V82N8 -l alimony 生活费；赡养费
CR '1, All Ordinaries Index [AOI] 所有普通股指数
OOj }CZ6 all risks 全险；综合险
4xD`Z_U All Sales Record for Stock Market 《股票市场成交报告》
9g`o+U{ Allied Capital Resources Limited 新联财务有限公司
tx||<8 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
_ "H& allocation letter 拨款信件
6Y&` mgMF' allocation of fund 分配款项；预留款项
5}"9)LT@@w allocation of profit 利润分配；溢利分配
Hn!13+fS allocation warrant 拨款令
zq a7!ky allotment 分配；配股
JY6^pC}* allotment notice 股份配售通知；配股通知
J'Y;j^ allotment of shares 股份分配
~~X-$rtU allowable 可获宽免；免税的
MON]rj7 allowable business loss 可扣除的营业亏损
aLt2fB1 ) allowable expenses 可扣税的支出
N)^`
15w allowance 免税额；津贴；备抵；准备金
o==:e allowance for debts 债项的免税额
`ehcj
G1nY allowance for depreciation by wear and tear 耗损折旧免税额
^K'@W allowance for funeral expenses 殡殓费的免税额
U/9_: allowance for inflation 为通货膨胀而预留的款项；通胀准备金
|kh7F0';" allowance for repairs and outgoings 修葺及支出方面的免税额
%{; 1i allowance to debtor 给债务人的津贴
7 HM%Cd alteration of capital 资本更改
7FGi+ alternate trustee 候补受托人
4Bz:n amalgamation 合并
;30SnR/ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
nb_$g@ 03 ambit of charges 征税范围；收费范围
VQwF9Iq]` amended valuation 经修订的估值
Z=j6c" American Commodities Exchange 美国商品交易所
o3=pxU* American Express Bank Limited 美国运通银行
~"nF$D B American Stock Exchange 美国证券交易所
6-J%Z%yT # amortization 摊销
'j(F=9) amount due from banks 存放银行同业的款项
u@pimRVo amount due from banks abroad 存放海外银行同业的款项
)4e?-?bK! amount due from holding companies 控股公司欠款
AS'%Md& I amount due from local banks 存放本港银行同业的款项
Ws*UhJY<GS amount due to banks 银行同业的存款
=a^}]k} amount due to banks abroad 海外银行同业的存款
:.aMhyh#* amount due to holding companies 控股公司存款
\2!1f N amount due to local banks 本港银行同业的存款
; Bwg'ThT amount due to outport banks 外埠银行同业的存款
6t F_u D amount for note issue 发行纸币的款额
(rm*K D"] amount of bond 担保契据的款额
M2lvD & amount of consideration 代价款额
FE,BvNBZ amount of contribution 供款数额
ZGj ^,? a amount of indebtedness 负债款额
Zi= /w amount of principal of the loan 贷款本金额
c e:p* amount of rates chargeable 应征差饷数额
}WDzzjDR+ amount of share capital 股本额
VMIX=gTZ amount of sums assured 承保款额
V;29ieE! amount of variation 变动幅度
85?;\ 5%- amount of vote 拨款数额
zv0bE?W9 amount payable 应付款额
c8 Je&y8 amount receivable 应收款额
2mEvoWnJ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
RG_.0'5=hc analysis 分析
#g= ancillary risk 附属风险
:T )R;E@ annual account 周年帐目；周年帐目报表；年度决算；年结
B;e (5y- annual accounting date 年结日期
#+#^cqjZ annual allowance 每年免税额；年积金；年度津贴；年津
f9D01R fo annual balance 年度余额
`3yK< - annual disposable income 每年可动用收入
oju,2kpH7# annual estimates 周年预算
L Q0e @5 annual fee 年费
);;UA6CD annual general meeting 周年大会
@2g
<d annual growth rate 年增率；每年增长率
r4m z annual long-term supplement 长期个案每年补助金
ny1;]_X_ annual pensionable emolument 可供计算退休金的年薪
Z\3~7Ek2m annual report 年报
8PR\a!" Annual Report on the Consumer Price Index 《消费物价指数年报》
#MFIsx)r annual return 周年报表；周年申报表；每年报税表格
8qL.L(=\/ Annual Return Rules 《周年报表规则》
2Gh&h( annual review of consumer prices 每年消费物价回顾
s }Ql9 annual roll-forward basis 逐年延展方式
F3[,6%4v annual salary 年薪
Q[{RN ab annual statement 年度报表；年度决算表
6n^@Ps 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
9y&bKB2, annuitant 年金受益人
J6V x7 annuity 年金
s'|t2`K(" annuity contract 年金合约
!<24Cy annuity on human life 人寿年金
$*|M+ofQ antecedent debt 先前的债项
cj9C6Y! ante-dated cheque 倒填日期支票
m!5Edo-;< anticipated expenditure 预期开支
u}b%-:- anticipated net profit 预期纯利
gxx#<= ` anticipated revenue 预期收入
,Qs%bq{t anti-inflation measure 反通货膨胀措施
1YK(oRSDn anti-inflationary stance 反通货膨胀立场
[5!dO \-[ apparent deficit 表面赤字
(9R;-3vY:S apparent financial solvency 表面偿债能力
Gk]ZP31u apparent partner 表面合伙人
t{s*,X\b application for personal assessment 个人入息课税申请书
k!Q {u2 application of fund 资金应用
eR0$CTSw application to release as liquidator and to destruct the books of accounts and documents
flT6y-d 申请免除清盘人职务及毁灭帐簿与文件
#_{Q&QUk appointed actuary 委任精算师
o7 t{? | appointed auditor 委任核数师；委任审计师
P ^ 4 @ appointed trustee 委任的受托人
C;j& Vbf appointer 委任人
stUUez> apportioned pro rata 按比例分摊
L 0oVXmlr apportionment 分配；分摊
4(p`xdr}K Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
cPv(VjS1; apportionment formula 分摊方程式
3{f g3? apportionment of estate duty 遗产税的分摊
j+@3.^vK appraisal 估价；评估
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appreciable growth 可观增长
$1g1Bn appreciable impact 显着影响
z:4_f:70 appreciable increase 可观增长
2,wwI<=E' appreciation 增值；升值
vd)zvI appreciation against other currencies 相对其他货币升值
BlQ X$s] appreciation of the exchange value of Hong Kong dollar 港元汇值上升
vxHFNG I appreciation tax 增值税
=J4|"z: appropriation 拨款；拨用；拨付
a|"Uw
`pX+ appropriation account 拨款帐目
N#2ldY * Appropriation Bill 拨款法案
*mV g_Kl appropriation-in-aid system 补助拨款办法
y pyKRsx approved assets 核准资产
B0%=! & approved basket stock 认可一篮子证券
x P!QV~$> approved budget 核准预算
bMxK @$G~ approved charitable donation 认可慈善捐款
6y~F'/ww approved charitable institution 认可慈善机构
4e Y? #8 approved currency 核准货币；认可货币
!nCq8~# approved estimates 核准预算
N -]/MB 8 approved estimates of expenditure 核准开支预算
W"^ =RY approved overseas insurer 核准海外保险人
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1 2 approved overseas trust company 核准海外信托公司
<l $ d>, approved pooled investment fund 核准汇集投资基金
X.#)CB0c1Q approved provident fund scheme 认可公积金计划
P6 R_W approved provision 核准拨款
RFy MRE!? approved redeemable share 核准可赎回股份
y;uR@{ approved regional stock 认可地区性证券
31@Lr[! approved retirement scheme 认可退休金计划
c~?Zmdn: approved subordinated loan 核准附属贷款
r`.N? arbitrage 套戥；套汇；套利
[IQ|c?DxpL arbitrageur 套戥者；套汇者
msM1K1er arbitrary amount 临时款项
|PlNVd2 arrangement 措施；安排；协定
Hd dc-7s arrears 欠款
~y 2zl arrears of pay 欠付薪酬
>a,D8M? arrears of revenue 逾期未收税款；逾期未收的帐项
c%J6!\ articles of association 组织章程；组织细则；组织章程细则
JD~;.3$/k Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
,_fz)@) ascertainment of profit 确定利润
4a "Fu<q "Asia Clear" “亚洲结算系统”
u }gavG l Asia Commercial Bank Ltd. 亚洲商业银行有限公司
P=5+I+ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
/rnI"ze` Asian Development Fund [ADF] 亚洲发展基金
qfyZda0d Asian dollar bond 亚洲美元债券
|7tD&9< Asian dollar market 亚洲美元市场
pX
^^ 0 Asian dollar rate 亚洲美元利率
6e B; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
iBd6&?E?< Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
1J4Pnl+hN asked price 沽盘；喊价；索价；卖方报价
:t{~Mi=T assessable income 应评税入息
uI)twry]@ assessable loss 应评税亏损
$Sgf jm assessable profit 应评税利润
akxNT_ assessable value 应评税值
>w@+cUto assessed profit 估定利润
1!~c PD'F assessed value 经评估价值
eZLEdTScM assessment 评税；评定；估价；评税单
cKe %P|8 assessment number 评税编号；估价编号
FT@uZWgQ= assessment of additional tax 补加税评税
hPDKxYD ]f assessment of performance 业绩评估；实绩评价
l9I r@.m Assessor 评税主任
&)%+DUV| asset price bubbles 资产价格泡沫
3}0\W.jH asset-backed securities 具资产保证的证券
g[3LPKQ assets accretion 资产增值
8Ojqm#/f assets and liabilities 资产与负债
IW 3k{z assets betterment statement 资产递增表；资产改进表
//U1mDFT assets lending 实物放款；有抵押贷款
K^shT h8k assets of the company passing on the death 死者去世时转移的公司资产
rp||#v0l!w assets pledged as security for liabilities 用作负债抵押的资产
kI^*
'=: assets portfolio 资产投资组合
RZm%4_p4s assets price 资产价格
< +i(CGw assets quality 资产质素
G@[8P?M=Z assets realization 资产变现
5&&4- assets refinancing arrangement 资产再集资安排
2J ZR"P assets securitization 资产证券化
9 CY{}g assets situated outside Hong Kong 在香港以外地方的资产
#) aL D0p assets stripping 削减资产；拆卖资产
YAr6 cl assets value 资产值
xH-d<Ht,7 assignee 承让人
*1b|j|5v assignment 转让；转让书；转让契
3@> F-N assignment of interest 权益转让
`6D? te assignment of letters patent and trade mark 专利证书及商标转让
dAh.I3 assignment of property 物业转让；物业转让书
cz>,sz~i assignment right 转让权
z-5`6aE9< assignor 转让人
tnRf!A;m associate 有联系的人；有关连人士；相联者；合伙人；联系人
oJz2-P mX Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
n|w+08c" associate member 附属会员
1F^Q* t{ associated body corporate 相联法人团体
@ _Ey"k< associated company 相联公司；联属公司
r ]DiB:. associated corporation 相联法团
`@~e<s`j Association of Chartered Certified Accountants [ACCA] [United Kingdom]
0
&zp 公认会计师公会〔英国〕
Ts 5)r( Association of Futures Exchange Brokers 香港期货经纪协会
\G" S7 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
wA"@t association of underwriters 承保人组织
SS=<\q#MS assumption of control 接管
>cu%C s=m assurance 担保；保险；转易；转易书
Ps!Mpd cL3 assurance of interest 权益的转易
;c(a)_1 at 19XX price 按一九ＸＸ年价格计算
|* &l ?S at a discount 按赔价计算；按贴水价格计算；打折扣
9y7N }T6 at a premium 按溢价计算；按升水价格计算
t]yxL l\ at call 通知付款；按通知
OXEk{#Uf[3 at constant market price 按固定市价计算
Z2% HQL2 at constant price 按固定价格计算
L"bOc'GfQ at cost 按成本计算
liKlc]oM at current market price 按当时市价计算；按现时市价计算
eU yF<j at current price 按当时价格计算；按现时价格计算
{3~VLdy at factor cost 按要素成本计算；按生产要素成本计算
2Je $SE8 at money-of-the-day price 按付款当日价格计算
0# ,a#P at or better 按指定或较佳价位〔买卖指令〕
U
v2.Jo/Q at par 按面值计算；平价
22`^Rsb,6L at sight 见票即付
I{Zb/}k- at the close 按收市盘
8+zW:0"[ at the opening 按开市盘
e7vm3<m4 attestation 见证；见证条款
IC `3%^ at-the-money option 平价期权
YG "Ta|@5 attorney 受权人；受托代表人
|3*9+4]a attornment 新拥有人承认书
Pob X; Z attributable profit 可归属利润
bz4Gzp'6k attributable share value 可归属股份价值
\iuR +I Auckland Stock Exchange 奥克兰证券交易所
067c/ c auction 拍卖
Wv;0PhF auctioneer 拍卖商
;FPx audit 审计；核数
88g3<& Audit Commission 审计署
7=G 2sOC Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
<Vat@e 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
U&!TA(Yr audit review 帐目审查
w_9^YO! ! Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
(`x_MTLL audited account 审计帐目；经审计的帐目
4ot<Uw5 audited annual account 经审计的周年帐目
uZqL'l+/y audited balance sheet 经审计的资产负债表
LU1I
`E auditor 核数师；核数主任；审计师
%p C< T*f auditor's certificate 核数师证明书；审计师证明书
%b6$N_M{H1 auditor's report 核数师报告；审计师报告
4>JSZ6i#n Aussie bond 澳元债券
!b8V&< austerity budget 紧缩预算
oV|O`n Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
O[@!1SKT0 Australia All Ordinaries Index 澳洲所有普通股票指数
peQwH Australian Dollar [AUD] 澳元
g}an
5a Australian Options Market 澳大利亚期权市场
q6zVu ( Australian Securities Commission 澳洲证券事务监察委员会
uYJS=NGNA Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Ayz*2 N`% Australian Stock Exchange 澳大利亚证券交易所
tpfgUZ{ Austrian Schilling [ATS] 奥地利先令
S }6Ld(_ authentication 认证；鉴证
LGP"S5V authority to purchase 委托购买证；委购书
EX8JlA\-W authorization 认可；核准；授权；授权书
]#tB[G authorization by direction 指示授权
v 6 ~9)\!j authorization by instruction 指令授权
gf|uZ9{ authorization by warrant 令状授权
/K=OsMl2b8 authorization of unit trust 单位信托的认可
*ap ,r&]#F authorized agent 指定代理人
|'^s3i&w authorized capital 法定资本
l|CM/(99- authorized clerk 出市员
!_QI <=X authorized dealer 认可交易商
Gh;\"Qx authorized financial institution 认可财务机构
TI>5g(:3\ authorized fund 认可基金
qeZ G/\, authorized fund house 获授权的基金公司；认可基金公司
ZmA }i`
authorized institution 认可机构
*?)MJ@ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
S% SYvA authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
W .a>K$ authorized insurer 获授权保险人；获认可承保人
!)s(Lv%] authorized investment 特准投资项目
-hd authorized person 获授权人
]OAU&t { authorized representative 获授权代表
}:m#}s authorized share capital 法定股本
1p&.\ ^ automated quotation system 自动报价系统
7)? C +=,0 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
|G j.E 自动交易系统〔香港期货交易所有限公司〕
.N(R~_ automatic adjustment mechanism 自动调整机制
2/-m-5A automatic adjustment system 自动调整系统
l*Cul VX Automatic Clearing House 自动票据交换所
QiCia#_ automatic exchange rates accumulation system 自动化汇率累集系统
b
74 !Zw Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
E-A9lJWr automatic teller machine [ATM] 自动柜员机
* #yF`_p autopay 自动转帐
$^x=i;>aK. available assets 可用资产
>a;a8EA<O available fiscal reserve 现存财政储备
}7PJr/IuF available profit 可用利润
" ityx? Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
x{H+fq,M average 平均；平均数；海损
]TvMT average basic salary 平均基本薪金
^ AZ#tp%) average consumer expenditure 平均消费开支；一般消费开支
.Xlo-gHk average cost 平均成本
F|%PiC,,qO average cost of land production 增辟土地平均成本
<bcf"0A average daily turnover 平均每日成交额
\kE0h\ average daily wage rate 平均每日工资率
S|tD8A average expenditure pattern 平均开支模式
{i>AQ+z61f average growth rate 平均增长率
N"9^A^w8k average net fixed assets 固定资产平均净值
fh#:j[R4e average of relatives 相对价格平均数
L15)+^ 4n average price 平均价格
PKlR_#EB? average propensity to consume 平均消费倾向；一般消费倾向
{$S "S j average propensity to save 平均储蓄倾向；一般储蓄倾向
\Z.r Pq average rate 平均率
7mt x^ average revenue 平均收入；平均收益
5;`Ot2 average stock 平均库存；平均存货
3MQHoxX average yearly rent 平均年租
g?
vz\_ avoidance of double taxation 避免双重课税
@( R=4LL avoidance of tax 避税
