A:
kG$U A share Ａ股；甲类股份
5IiZnG u abatement of tax 减税；减扣免税额
Mi&jl_& ABN AMRO Bank N.V. 荷兰银行
K-dr N) o above-the-line expenditure 线上项目支出；经常预算支出
Eh&HN-& above-the-line receipt 线上项目收入；经常预算收入
6'1m3<G_ ABSA Asia Limited 南非联合亚洲有限公司
@a}jnl(2 absolute change 绝对数值变更
Vi_6O; absolute expenditure 实际开支
5] yby"Z?} absolute guideline figure 绝对准则数字
[}t^+^/ absolute interest 绝对权益
Y|96K2BR absolute order of discharge 绝对破产解除令
l r_c absolute profit margin 绝对利润幅度
o+^5W absolute value 实值；绝对值
&i?>mt absolutely vested interest 绝对既得权益
x C+TO absorbed cost 已吸收成本；已分摊成本
9&} i[x4 absorption 吸收；分摊；合并
jQrw ^6C absorption rate 吸收率；摊配率；分摊率
_Kf8,|+ ACB Finance Limited 亚洲商业财务有限公司
&pZn cm acceptable form of reciprocity 合理的互惠条件
+1=]93gP acceptable rate 适当利率；适当汇率
,@4~:OY acceptance agreement 承兑协议
|Y&&g=7 acceptance for honour 参加承兑
5| 0} acceptor 承兑人；接受人；受票人
#:LI,t acceptor for honour 参加承兑人
"8sB ,$ accident insurance 意外保险
@J UCXm Accident Insurance Association of Hong Kong 香港意外保险公会
UY$Lqe~ accident insurance scheme 意外保险计划
ZF~@a+o accident year basis 意外年度基准
]XhX aoqL accommodation 通融；贷款
%{ H eXe accommodation bill 通融票据；空头票据
pDV8B/{ accommodation party 汇票代发人
Vx*O^cM account balance 帐户余额；帐户结余
5Gw B1}q account book 帐簿
%29l Dd(< account collected in advance 预收款项
J_rb 3 account current book 往来帐簿
* faG0le account of after-acquired property 事后取得的财产报告
c$#7Kp4 account of defaulter 拖欠帐目
5l[&-: (Lh account payable 应付帐款
#$0*Gd-N account payee only [A/C payee only] 只可转帐；存入收款人帐户
"1HKD account receivable 应收帐款
j9^V)\6) account receivable report 应收帐款报表
]L{diD 2G account statement 结单；帐单；会计财务报表
oo2CF!Xy account title 帐户名称；会计科目
$~5ax8u&!# accountant's report 会计师报告
L| K8 Accountant's Report Rules 会计师报告规则
>&%#`PKT accounting and auditing procedure 会计与审计程序；会计与核数程序
P}8cSX9 Accounting Arrangements 《会计安排》
]wm<$+@ accounting basis 会计基础
N/6! |F accounting by Official Receiver 破产管理署署长呈交的帐目
)wyC8` &- Accounting Circular 《会计通告》
8$`$24Wx accounting class 会计类别
I t:,8 accounting date 记帐日期；会计结算日期
_ 2
o ZhJ accounting for money 款项核算
:` > bh Accounting Officer 会计主任
*!m(oP accounting period 会计报告期；会计期
7 t Q?av accounting policy 会计政策；会计方针
Cm%|hk>fQ accounting practice 会计惯例
qN\? c W' accounting principle 会计准则
$q*hE&x
Qd accounting record 会计记录
nA aY5s0D accounting report 会计报告
x,M8NTb* Accounting Services Branch [Treasury] 会计事务部〔库务署〕
jG["#5<? Accounting Society of China 中国会计学会
&t:~e " 5< accounting statement 会计报表
>["X( %&w accounting system 会计制度；会计系统
d}Xb8SaE%c accounting transaction 会计事项；帐务交易
.s -*aoj accounting treatment 会计处理
!U=o<)I accounting year 会计年度
7_ s7 ); accretion 增值；添加
:Lu 9w0>f accrual 应计项目；应累算数目
_lrvK99 accrual basis 应计制；权责发生制
&lnM
1W accrual basis accounting 应计制会计；权责发生制会计
Zk~~`h accrue 应累算；应计
21[=xboU accrued benefit 应累算利益
_E2W%N accrued charges 应计费用
@Y !Jm accrued cumulative preference share dividend 应累算的累积优先股股息
T~8kKw accrued expenses 应累算费用
nxMZd=Y accrued interest payable 应付利息；应计未付利息
|eI!wgQx accrued interest receivable 应收利息；应计未收利息
bF'Jm*f accrued right 累算权益
N qS]dH61 accruing profit 应累算的利润
?7uK : '8 accumulated fiscal reserve 累积财政储备
9#E)H?`g accumulated profit 累积利润；滚存溢利
),J6:O& accumulated reserve 累积储备
<w3_EO accumulation of surplus income 累积收益盈余
.z[#j]k acquired assets 既得资产
2Mu@P8O& acquisition 收购；购置；取得
SZvp %hS0 acquisition cost 购置成本
~ S\, acquisition expenses 购置费用
YI>9C 76L acquisition of 100% interest 收购全部股权
B#r"|x# [ acquisition of control 取得控制权
9[R+m3V/` acquisition of fixed assets 购置固定资产
MM6PaD{ acquisition of shell “买壳”
zX ]l$Q+ acquisition price 收购价
n0Qp:_2z act of God 天灾
_ rg*K acting partner 执事合伙人
g x8i| ] active market 买卖活跃的市场；交投畅旺的市场；旺市
P*n/qj8h active partner 积极参与的合伙人
NMS+' GRW active trading 交投活跃
mVEIHzk2b actual circulation 实际流通
kB.CeG]tk actual cost 实际成本
YJ|U| [ actual expenditure 实际开支；实际支出
8jY<S+[o actual income 实际入息；实际收入；实际收益
_nM 7SK actual market 现货市场
iJ`zWpj+{Q actual price 现货价；实际价格
=b, m3 1 actual profit 实际利润
D MOP*;Uk actual quotation 实盘；实际价位；实际报价
B(f_~ ] actual year basis 按实际年度计算
.03Rp5+v actuals 实货
q 4v:s actuarial investigation 精算调查
iBwM]Eyv. actuarial principle 精算原则
PS8^ = actuarial report 精算师报告
"'C5B>qO Actuarial Society of Hong Kong 香港精算学会
>pp#>{} actuarial valuation 精算师估值
c
dWg_WBC actuary 精算师
s
bd$.6
|& ad referendum agreement 暂定协议；有待覆核的协定
)2 Bb,p<Wr ad valorem duty 从价税；按值征税
'uF75C ad valorem duty system 从价税制
` Tei ad valorem fee 从价费
virt[5 w ad valorem tariff 从价关税
P EMBh?)g additional allowance 额外免税额
q0D RT4K additional amount for unexpired risk 未过期风险的额外款额
zI\+]U' additional assessable profit 补加应评税利润
B*t1Y<>x additional assessment 补加评税
j#xGB] additional commitment 额外承担
0Y:)$h2 ? additional commitment vote 额外承担拨款
[b_qC' K[ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
J~n |5* cz additional dependent parent allowance 供养父母额外免税额
M| Nh(kvH additional provision 额外拨款
i[ > U#5 additional stamp duty 附加印花税
2j#Dwa(lZQ additional tax 补加税罚款；补加税款
iXq*EZb"R Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
(>A Q\ adjudged bankrupt 被裁定破产
B]vR=F}* adjudicated bankrupt 裁定破产人
)U7fPKQ adjudication fee 裁定费；评定印花税额手续费；评估契据费
W 1u!&:O adjudication of bankruptcy 裁定破产；宣告破产
7 &D)+ {g adjudication of insolvency 裁定无力偿还债务
m'N8[ o|h adjusted actual 经调整的实数；调整后的实数
*nc3A[B#C adjusted current assets 经调整的流动资产；调整后的流动资产
"vg. { adjusted figure 经调整的数字；调整后的数额
!zvOCAb, adjusted liabilities 经调整的负债；调整后的负债
^tjw }sE adjusted loss 经调整的亏损；调整后的亏损
<EQaYZY= 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
O #t[YP adjusted profit 经调整的利润；调整后的利润
oe |8 adjusted surplus 经调整的盈余额；调整后的盈余额
(> _Lb adjusted value 经调整的价值；调整后的价值
jD%|@ux adjustment 调整；修订；理算〔保险〕
00{a }@n adjustment centre 调剂中心
3fA+{Y8S adjustment lag 调整过程的时间差距；调整时差
q"6$#o{~U adjustment mechanism 调整机制
=<7z
:] adjustment of loss 亏损调整
l~w^I|M^C adjustment process 调整过程；调整程序
SM%/pu; adjustment range 调整幅度
CBF<53TshR administered exchange rate 受管制汇率
k14<E / Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
1X7GM65# administration expenses 行政费用
j S[#R_ administration fee 手续费；行政费
"}#%h&, administration in bankruptcy 破产管理
Dy>6L79G administration order 遗产管理令
=m F"D: s* administrator 管理人；遗产管理人
}2;iIw` administrator of the estate 遗产管理人
j7QK8O$XL admission of debt 债项承认书
j*[P\Cm admission of proof 接纳债权证明
1KbZ6Msy advance 放贷款项；垫付款项；预支款项；预付款项
4c95G^dZ advance account 暂支帐目；预付款帐户
#/jug[wf*! advance compensation 预付补偿金
idGn{f((f advance from shareholder 股东垫款
_x1W\# advance pending reimbursement 预支以待日后付还
TnKv)%VF advanced economy 先进经济体系
]uMZvAjb advancement 预付；预付财产
y.}{KQ"a* advances warrant 垫款令
MG~Z)+g=y advancing 贷出
_p5#`-%mM adverse balance 逆差
*9uNM@7 &0 adverse exchange 逆汇
6wj o:I advertisement addressed to shareholders 在报章刊登的致股东通告
CLk,]kA'r advice for collection 托收通知书
|m 6rF7Q advice of drawing 提款通知书；汇票通知书
}A,!|m4 advice of payment 付款通知
!02y'JS1 Advisory Committee [Securities and Futures Commission]
iw=e"6V 谘询委员会〔证券及期货事务监察委员会〕
:Yn.Wv- Advisory Committee on Diversification 经济多元化谘询委员会
gzn:]Y^ affidavit 誓章；遗产申报誓章
n6.Z{Q'b affidavit of no receipt 述明无收款的誓章
!=PH5jT Y affiliate 联号；联营公司；附属公司
fP5i3[T affiliated company 附属公司；联号；联营公司
y<w_>O affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Y0krFhL'x0 affordability 负担能力
RXg\A!5GV African Development Bank [AfDB] 非洲开发银行
3<"j/9;K' after-acquired property 事后取得的财产
O ylUuYy~j after-hours dealing 市后交易
2T)k-3 after-tax profit 税后盈利；税后利润；税后溢利
iQ(j_i'+!I agency agreement 代理协议
T#i;=NP" agency expenses 代理机构的开支
- _ 8-i1? agency fee 代理费
XHj%U Agency Law 《代理法》
A{J?I: agent 代理人；承销人
i%.k{M Y agent of company 公司代理人
(lS[a agent's fee 代理人费；经纪费
% &&)[ aggregate 总计；总数；总体数字
% J9u?-~ aggregate amount 总款额；总额
0)g]pG8&ro aggregate assets and liabilities 总体资产与负债
A nu : aggregate at constant price 按固定价格计算的总体数字
v]EZYEXFL) aggregate demand 总需求
B>> _t2I U aggregate gross position 总持仓量
4'dN7 E1*f aggregate limit 总限额
NfPWcK [ aggregate of salaries tax 合计薪俸税
A+8)VlE\ aggregate performance 总体表现；总体业绩
)mf |3/o aggregate supply 总体供应
3^% 2, aggregate surplus 总盈余
jT$J~M pHh aggregate total 整体总额
;22?-F^ aggregate value 总值；合计价值
k(^TXUK\o aggregated basis 合计基准
21tv(x aggregated net chargeable income 合计应课税入息实额
K mH))LIv aggregation 合并计算；合计；总和
8.. | -<w aggregation of incomes of husband and wife 夫妇入息合并计算
f3G:J<cL aggregation of property 财产的总和
A03io8D6 agio 差价；贴水
N v. Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
w^
z ftm Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
><D2o f| 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
iTq&h=(n Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
2^
]^Yc 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
95~bM;T Vr Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
N,rd= m+ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
G .<0^q, agreement for a settlement 授产协议
og35Vs0 agreement for assignment 转让协议
2"Wq=qy\J agreement for sale 售卖协议；买卖协议
'_4apyq| agreement for sale and purchase 买卖协议
,M?8s2? agreement for the payment of interest 支付利息协议
g$#A'Du agreement for the repayment of money 还款协议
x$` lQ% agreement of reinsurance 再保险协议
z "yW):X Agricultural Bank of China 中国农业银行
%n9ukc~$p air passenger departure tax 飞机乘客离境税
#GlFm?/6K/ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
cL*oO@I&_ airport tax 机场税
\RR`
F .7 alcohol duty 酒精税
frPQi{u$ alienation 让与；让渡；转让
$Ugc:L< h+ alimony 生活费；赡养费
-ak. wwx\ All Ordinaries Index [AOI] 所有普通股指数
C=r`\W all risks 全险；综合险
}"WovU{*s All Sales Record for Stock Market 《股票市场成交报告》
DoFe:+_U3 Allied Capital Resources Limited 新联财务有限公司
mxF+F p~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
)@I] Rk? allocation letter 拨款信件
[<U=)!Swg allocation of fund 分配款项；预留款项
S@3`H 8 [ allocation of profit 利润分配；溢利分配
eL"'-d+] allocation warrant 拨款令
e#k rr allotment 分配；配股
N".BC|r allotment notice 股份配售通知；配股通知
@]#[TbNo allotment of shares 股份分配
a@jM%VZ allowable 可获宽免；免税的
`ql8y ' allowable business loss 可扣除的营业亏损
zF^H*H allowable expenses 可扣税的支出
e8dZR3JL allowance 免税额；津贴；备抵；准备金
BC_<1
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HLqN=vE6 allowance for depreciation by wear and tear 耗损折旧免税额
k"gm;,` allowance for funeral expenses 殡殓费的免税额
Mx6
yk, allowance for inflation 为通货膨胀而预留的款项；通胀准备金
FO[ s;dmzu allowance for repairs and outgoings 修葺及支出方面的免税额
,N,@9p allowance to debtor 给债务人的津贴
$rk=#;6]v; alteration of capital 资本更改
C.#Ha-@uz alternate trustee 候补受托人
+{ =U!}3| amalgamation 合并
/~ WBqcl ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
r`sKe
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zfI{cMn'J amended valuation 经修订的估值
Zy9IRZe4U American Commodities Exchange 美国商品交易所
9]ZfSn) American Express Bank Limited 美国运通银行
nM & a2Z,T American Stock Exchange 美国证券交易所
k)D5>T amortization 摊销
> O?<? amount due from banks 存放银行同业的款项
p| nPu*R-\ amount due from banks abroad 存放海外银行同业的款项
vv2[t amount due from holding companies 控股公司欠款
"2-D[rYZ amount due from local banks 存放本港银行同业的款项
r
^ *D8 amount due to banks 银行同业的存款
_i 7yyt;h amount due to banks abroad 海外银行同业的存款
XSN=0N!GB amount due to holding companies 控股公司存款
QA^F P8!j amount due to local banks 本港银行同业的存款
gV9 bt ~ amount due to outport banks 外埠银行同业的存款
jP z1W4pk amount for note issue 发行纸币的款额
dQrz+_ amount of bond 担保契据的款额
~e hN%- amount of consideration 代价款额
WQN`y>1#@_ amount of contribution 供款数额
'J0I$-QYk amount of indebtedness 负债款额
](n)bF+ym amount of principal of the loan 贷款本金额
bM?29cs amount of rates chargeable 应征差饷数额
2 #yDVN$ amount of share capital 股本额
s{7bu |0 amount of sums assured 承保款额
*'H\ `@L amount of variation 变动幅度
jHE^d<=O^ amount of vote 拨款数额
X efmC6X amount payable 应付款额
P~lU `.X} amount receivable 应收款额
]gnEo.R Amsterdam Stock Exchange 阿姆斯特丹证券交易所
' e!W Zvr analysis 分析
x)eF{%QB ancillary risk 附属风险
60 ciI,_` annual account 周年帐目；周年帐目报表；年度决算；年结
KrG,T5 annual accounting date 年结日期
uJ0'`Q?6R9 annual allowance 每年免税额；年积金；年度津贴；年津
{ Dm@_& annual balance 年度余额
Z 1wtOL annual disposable income 每年可动用收入
qgfP6W$ annual estimates 周年预算
GB}= annual fee 年费
0:I<TJ~P annual general meeting 周年大会
(`#z@,1 annual growth rate 年增率；每年增长率
@T L|\T annual long-term supplement 长期个案每年补助金
%LmsywPPp annual pensionable emolument 可供计算退休金的年薪
k$f2i,7' annual report 年报
;-"q ;&1e Annual Report on the Consumer Price Index 《消费物价指数年报》
w?8\9\ ;? annual return 周年报表；周年申报表；每年报税表格
W{Z 7= Annual Return Rules 《周年报表规则》
'xnI N u annual review of consumer prices 每年消费物价回顾
bd}[X'4d annual roll-forward basis 逐年延展方式
rx9y^E5T`; annual salary 年薪
0J466H_d{ annual statement 年度报表；年度决算表
b3 =Z~iLv Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
YIgHLM( annuitant 年金受益人
E>5p7=Or;" annuity 年金
KkpbZ7\@ annuity contract 年金合约
,=G]tns v^ annuity on human life 人寿年金
\Z 42EnJ antecedent debt 先前的债项
I#;dS!W"' ante-dated cheque 倒填日期支票
R6;#+ 1D anticipated expenditure 预期开支
Wuk8&P3 anticipated net profit 预期纯利
S|@/"?DC anticipated revenue 预期收入
W4k$m 2 anti-inflation measure 反通货膨胀措施
0&Ftx%6% anti-inflationary stance 反通货膨胀立场
T"X]@9g^- apparent deficit 表面赤字
),Yk53G6c apparent financial solvency 表面偿债能力
?ILjt? X8 apparent partner 表面合伙人
O(=9&PRi application for personal assessment 个人入息课税申请书
2T(+VeMQ= application of fund 资金应用
(5th application to release as liquidator and to destruct the books of accounts and documents
#Oj yUQ, 申请免除清盘人职务及毁灭帐簿与文件
Pn.Deo Hme appointed actuary 委任精算师
=v<A&4 appointed auditor 委任核数师；委任审计师
$X/'BCb appointed trustee 委任的受托人
:X-S&S X0 appointer 委任人
_&s pMf apportioned pro rata 按比例分摊
Qhc; Zl apportionment 分配；分摊
+U_1B%e(% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
/2/aMF(J apportionment formula 分摊方程式
cbm;45 L| apportionment of estate duty 遗产税的分摊
6H U*, appraisal 估价；评估
ZS]Z0iZv9 appreciable growth 可观增长
9xzow,mi appreciable impact 显着影响
OyK#Rm2A= appreciable increase 可观增长
+O9x8OPHW appreciation 增值；升值
#s\kF * appreciation against other currencies 相对其他货币升值
hjFht+j1 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.%.7~Nu, appreciation tax 增值税
k_1@?&3 appropriation 拨款；拨用；拨付
F |5Au>t appropriation account 拨款帐目
gg%)#0Zi Appropriation Bill 拨款法案
GU @#\3 appropriation-in-aid system 补助拨款办法
A4#F AFy approved assets 核准资产
Pz:,de~5Qm approved basket stock 认可一篮子证券
Y[}A4` approved budget 核准预算
aD' Ax\- approved charitable donation 认可慈善捐款
~re}6-? approved charitable institution 认可慈善机构
zYY]+)k? approved currency 核准货币；认可货币
##xvuLy-6 approved estimates 核准预算
em0 Y' J approved estimates of expenditure 核准开支预算
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H3 approved overseas insurer 核准海外保险人
vF' >?O? approved overseas trust company 核准海外信托公司
."B{U_P& approved pooled investment fund 核准汇集投资基金
%3#C0%{x approved provident fund scheme 认可公积金计划
J!5b~8`v approved provision 核准拨款
c6c@ Xd V approved redeemable share 核准可赎回股份
Y2.zT6i approved regional stock 认可地区性证券
Ny$3$5/ approved retirement scheme 认可退休金计划
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rU approved subordinated loan 核准附属贷款
5<v1v& arbitrage 套戥；套汇；套利
y1PyH arbitrageur 套戥者；套汇者
Jkbeh. arbitrary amount 临时款项
=QtFJ9\ arrangement 措施；安排；协定
kI@<H< arrears 欠款
$^{#hYq)o arrears of pay 欠付薪酬
y'4Qt.1ukN arrears of revenue 逾期未收税款；逾期未收的帐项
?(d1;/0v> articles of association 组织章程；组织细则；组织章程细则
Z/?{{}H+ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
7/QK"0 ascertainment of profit 确定利润
5to a@#Bc% "Asia Clear" “亚洲结算系统”
W9tZX5V1 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{9V.l.Q Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
HSRO gBNI: Asian Development Fund [ADF] 亚洲发展基金
F5/,S Asian dollar bond 亚洲美元债券
>&S}u\/ Asian dollar market 亚洲美元市场
Q]N&^ E Asian dollar rate 亚洲美元利率
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rSPa \M Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
EUcD[Rv Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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asked price 沽盘；喊价；索价；卖方报价
;zD4 #7 = assessable income 应评税入息
!f52JQyh assessable loss 应评税亏损
r=Lgh#9 S assessable profit 应评税利润
w s!~MSIy assessable value 应评税值
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assessed profit 估定利润
7(.Z8AO assessed value 经评估价值
0] c&K assessment 评税；评定；估价；评税单
L PJ7V` !k assessment number 评税编号；估价编号
0g|5s assessment of additional tax 补加税评税
-NN=(p!< assessment of performance 业绩评估；实绩评价
4l %W]' Assessor 评税主任
; ]=w6'dP! asset price bubbles 资产价格泡沫
jUA~}DVD asset-backed securities 具资产保证的证券
/ugyUpyg assets accretion 资产增值
.06D_L"M assets and liabilities 资产与负债
~ d]v{<3 assets betterment statement 资产递增表；资产改进表
}5oI` 9VT assets lending 实物放款；有抵押贷款
6 V0Ayxg7 assets of the company passing on the death 死者去世时转移的公司资产
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qNj?Rwc assets portfolio 资产投资组合
jj]\]6@+P assets price 资产价格
&Z ]}r n assets quality 资产质素
rn*'[i? assets realization 资产变现
s~ 8 g assets refinancing arrangement 资产再集资安排
zQY ,}a assets securitization 资产证券化
\M\7k5 $ assets situated outside Hong Kong 在香港以外地方的资产
%CiF;wJ assets stripping 削减资产；拆卖资产
P1LOj assets value 资产值
BM /FOY; assignee 承让人
pK3A/ry< assignment 转让；转让书；转让契
Io3-\Ff assignment of interest 权益转让
+X^GS^mz assignment of letters patent and trade mark 专利证书及商标转让
{ac$4#Bp[B assignment of property 物业转让；物业转让书
#4 $YQ assignment right 转让权
FJ~d&L\l assignor 转让人
. i4aM;Qy associate 有联系的人；有关连人士；相联者；合伙人；联系人
3qe`#j Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
LsERcjwwK associate member 附属会员
/)_4QSz7 associated body corporate 相联法人团体
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Pq ya %j associated corporation 相联法团
lUEbxN Association of Chartered Certified Accountants [ACCA] [United Kingdom]
6 J,h }S 公认会计师公会〔英国〕
KZ7B2 Association of Futures Exchange Brokers 香港期货经纪协会
'xqyG XI Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
WkA47+DsV association of underwriters 承保人组织
MZh .Xo assumption of control 接管
.-rz30xT assurance 担保；保险；转易；转易书
"t4z )j; assurance of interest 权益的转易
U U_ 0@V< at 19XX price 按一九ＸＸ年价格计算
Ln,<|,fZN at a discount 按赔价计算；按贴水价格计算；打折扣
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D<k at a premium 按溢价计算；按升水价格计算
]w6 F%d at call 通知付款；按通知
u ?72]?SM at constant market price 按固定市价计算
$GRw k>N at constant price 按固定价格计算
a[~[l k=7 at cost 按成本计算
Vp]7n!g4l at current market price 按当时市价计算；按现时市价计算
QZv Q8 at current price 按当时价格计算；按现时价格计算
)m7%cyfC at factor cost 按要素成本计算；按生产要素成本计算
i; %G Z8 at money-of-the-day price 按付款当日价格计算
Hu<]*(lK% at or better 按指定或较佳价位〔买卖指令〕
Jl\xE`-7 at par 按面值计算；平价
S,:!H@~B at sight 见票即付
SnFy K5 at the close 按收市盘
L%v@|COQ3 at the opening 按开市盘
#( 614-r/ attestation 见证；见证条款
=H;n $ -P at-the-money option 平价期权
q$" u< attorney 受权人；受托代表人
3 '.3RKV attornment 新拥有人承认书
n}Z%D-b$ attributable profit 可归属利润
jnp~ACN, attributable share value 可归属股份价值
9]=J + (M Auckland Stock Exchange 奥克兰证券交易所
Y[7prjd auction 拍卖
6t; ;Fz auctioneer 拍卖商
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xI1 audit 审计；核数
J8Wits]A]$ Audit Commission 审计署
=a,qRO Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
m@+v6&, 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〕
+C!GV.q[ audit review 帐目审查
%l&oRBC Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
V6dq8Z"h audited account 审计帐目；经审计的帐目
K9xvog audited annual account 经审计的周年帐目
[6l0|Y audited balance sheet 经审计的资产负债表
Fya*[)HBo auditor 核数师；核数主任；审计师
$Be hU auditor's certificate 核数师证明书；审计师证明书
l GYW[0dy auditor's report 核数师报告；审计师报告
>C _G~R Aussie bond 澳元债券
Ich^*z(F$ austerity budget 紧缩预算
`G!HGzVx;j Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
bh5D } w Australia All Ordinaries Index 澳洲所有普通股票指数
z# &1> Australian Dollar [AUD] 澳元
>U* p[ FGW Australian Options Market 澳大利亚期权市场
, TWlg Australian Securities Commission 澳洲证券事务监察委员会
'-A;B.GV% Australian Society of Certified Practising Accountants 澳洲执业会计师公会
>6 Uc|D Australian Stock Exchange 澳大利亚证券交易所
w3q'n% Austrian Schilling [ATS] 奥地利先令
n yPeN?- authentication 认证；鉴证
$`GlXiV authority to purchase 委托购买证；委购书
:8O T authorization 认可；核准；授权；授权书
AmIW$(Ce authorization by direction 指示授权
yH" i5L9 authorization by instruction 指令授权
FW8Zpr!u authorization by warrant 令状授权
}y*D(` authorization of unit trust 单位信托的认可
`oNJ=,p authorized agent 指定代理人
G8vDy1`q6 authorized capital 法定资本
I\_2=mL authorized clerk 出市员
RgV 3, z authorized dealer 认可交易商
sm'_0EUg authorized financial institution 认可财务机构
s.7=!JQ#]p authorized fund 认可基金
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uqB*g[t authorized fund house 获授权的基金公司；认可基金公司
o#6QwbU25 authorized institution 认可机构
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HKev?y authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Z:^#9D{ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
J/P[9m30[ authorized insurer 获授权保险人；获认可承保人
roc DO8f authorized investment 特准投资项目
Y _`JS; authorized person 获授权人
kiJ=C2'& authorized representative 获授权代表
3m7 5mn y authorized share capital 法定股本
'6vo#D9M automated quotation system 自动报价系统
v3cMPN Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
3}s]F/e 自动交易系统〔香港期货交易所有限公司〕
ynM:]*~K automatic adjustment mechanism 自动调整机制
>?K=l]!(* automatic adjustment system 自动调整系统
y}oA!<#3 Automatic Clearing House 自动票据交换所
ByP<-Deh automatic exchange rates accumulation system 自动化汇率累集系统
d6*84'|! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
}=v4(M `% automatic teller machine [ATM] 自动柜员机
}*rS g . autopay 自动转帐
'cc8 xC available assets 可用资产
Vx.c`/ available fiscal reserve 现存财政储备
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4X&6xl available profit 可用利润
0,~s0]h0V Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
|U 1 [R\X average 平均；平均数；海损
eE'>kP} average basic salary 平均基本薪金
# *pB"L average consumer expenditure 平均消费开支；一般消费开支
xP ~GpVhLF average cost 平均成本
75p9_)>96 average cost of land production 增辟土地平均成本
\ Y"S4<"R average daily turnover 平均每日成交额
m-4#s average daily wage rate 平均每日工资率
+o4o!;E) average expenditure pattern 平均开支模式
l (rm0_ average growth rate 平均增长率
:Ef!gpS}?R average net fixed assets 固定资产平均净值
;6R9k]5P% average of relatives 相对价格平均数
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"rM\ Q average price 平均价格
e eN` T&cI average propensity to consume 平均消费倾向；一般消费倾向
8K 9HFT@yV average propensity to save 平均储蓄倾向；一般储蓄倾向
^A&{g.0 average rate 平均率
RQWUO^&e^ average revenue 平均收入；平均收益
Z*w({k7] average stock 平均库存；平均存货
,=C ipL9] average yearly rent 平均年租
PTe$dPB avoidance of double taxation 避免双重课税
b+:mV7eX avoidance of tax 避税
