A:
3o^~ 6A A share Ａ股；甲类股份
8quH#IhB abatement of tax 减税；减扣免税额
ZTg[}+0e ABN AMRO Bank N.V. 荷兰银行
bHK[Z5 above-the-line expenditure 线上项目支出；经常预算支出
9~5LKg7Ac above-the-line receipt 线上项目收入；经常预算收入
-SlAt$I J ABSA Asia Limited 南非联合亚洲有限公司
o#\c:D*k absolute change 绝对数值变更
%u!)1oOIz absolute expenditure 实际开支
nIEIb.- absolute guideline figure 绝对准则数字
4L _AhX7 absolute interest 绝对权益
HrS- o= absolute order of discharge 绝对破产解除令
ym;I(TC+ absolute profit margin 绝对利润幅度
l0K_29^ absolute value 实值；绝对值
#\ l#f8(l absolutely vested interest 绝对既得权益
&\iMIJ- absorbed cost 已吸收成本；已分摊成本
[O@U@bD9 absorption 吸收；分摊；合并
me
YSW absorption rate 吸收率；摊配率；分摊率
E@J}(76VS ACB Finance Limited 亚洲商业财务有限公司
ZE[NQ8 acceptable form of reciprocity 合理的互惠条件
= v(&qh9Q2 acceptable rate 适当利率；适当汇率
H Xb^K acceptance agreement 承兑协议
k!0vpps acceptance for honour 参加承兑
E|"QYsi.Ck acceptor 承兑人；接受人；受票人
;;} }uW= acceptor for honour 参加承兑人
c yH=LjgJf accident insurance 意外保险
E4 N"|u| Accident Insurance Association of Hong Kong 香港意外保险公会
SNrX(V::z accident insurance scheme 意外保险计划
Aj {G=AT accident year basis 意外年度基准
:qvA'.L/;z accommodation 通融；贷款
R+5yyk\ accommodation bill 通融票据；空头票据
~sVbg$]\ G accommodation party 汇票代发人
^5q}M' account balance 帐户余额；帐户结余
?`3G5at)9f account book 帐簿
Q6$^lRNOpk account collected in advance 预收款项
#}+_Hy account current book 往来帐簿
?.g="{5X account of after-acquired property 事后取得的财产报告
*]>~lO1 account of defaulter 拖欠帐目
:4x&B^,53 account payable 应付帐款
ow4|GLU^; account payee only [A/C payee only] 只可转帐；存入收款人帐户
%4x,^ K] account receivable 应收帐款
Ij?Qs{V account receivable report 应收帐款报表
d; g]OeF account statement 结单；帐单；会计财务报表
X&gXhr#dL\ account title 帐户名称；会计科目
tpQ 8
m( accountant's report 会计师报告
|[iEi Accountant's Report Rules 会计师报告规则
}* |aVBvU accounting and auditing procedure 会计与审计程序；会计与核数程序
ZK`x(h{p) Accounting Arrangements 《会计安排》
)&[Z w{6P accounting basis 会计基础
wpf accounting by Official Receiver 破产管理署署长呈交的帐目
`,s0^?_ Accounting Circular 《会计通告》
#&Fd16ov accounting class 会计类别
T~naA P accounting date 记帐日期；会计结算日期
:Tdl84 accounting for money 款项核算
, !bcm Accounting Officer 会计主任
a sL!@YE accounting period 会计报告期；会计期
> a)6GZ@ accounting policy 会计政策；会计方针
JpZ3T~Wrf accounting practice 会计惯例
0IxHB|^$ accounting principle 会计准则
98I m/v accounting record 会计记录
SD .c 9 accounting report 会计报告
]htx9ds= Accounting Services Branch [Treasury] 会计事务部〔库务署〕
\79 aG3MyK Accounting Society of China 中国会计学会
&`}ACTY'P accounting statement 会计报表
/ rnP/X)T accounting system 会计制度；会计系统
Q5c13g2(c accounting transaction 会计事项；帐务交易
X=[`+= accounting treatment 会计处理
uz@ lz + accounting year 会计年度
1i
7p' accretion 增值；添加
IF kU8EK&B accrual 应计项目；应累算数目
_/5xtupxE accrual basis 应计制；权责发生制
,A9{x\1! accrual basis accounting 应计制会计；权责发生制会计
l<p6zD$l accrue 应累算；应计
&t@|/~%[ accrued benefit 应累算利益
N#8$pE accrued charges 应计费用
GC)xQZU)s accrued cumulative preference share dividend 应累算的累积优先股股息
P`y 0FKS accrued expenses 应累算费用
(P 9$Ei0fv accrued interest payable 应付利息；应计未付利息
2l} 3L accrued interest receivable 应收利息；应计未收利息
0c]3 ,# accrued right 累算权益
$Hal] accruing profit 应累算的利润
Ql9
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cpQhg-LY| accumulated profit 累积利润；滚存溢利
$`txU5#vs accumulated reserve 累积储备
#4{9l
SbU accumulation of surplus income 累积收益盈余
}^ ZPah acquired assets 既得资产
2rqYm6 acquisition 收购；购置；取得
Y4)=D@JI acquisition cost 购置成本
2KQpmNN acquisition expenses 购置费用
dUP8[y acquisition of 100% interest 收购全部股权
p 4Y 2AQ9 acquisition of control 取得控制权
q&V=A[<rz acquisition of fixed assets 购置固定资产
c59l/qoz acquisition of shell “买壳”
d~w}{LR[1 acquisition price 收购价
vL Qh r&I act of God 天灾
R |K#nh acting partner 执事合伙人
''wF%q active market 买卖活跃的市场；交投畅旺的市场；旺市
QO3QR/Ww active partner 积极参与的合伙人
+\~ Mx>Cn active trading 交投活跃
+$D~?sk actual circulation 实际流通
? q hme actual cost 实际成本
qj<_* actual expenditure 实际开支；实际支出
ek]CTUl* actual income 实际入息；实际收入；实际收益
d1/ uI^8> actual market 现货市场
Q);^gV actual price 现货价；实际价格
uDG#L6 actual profit 实际利润
`AxhA.&V actual quotation 实盘；实际价位；实际报价
[ FNA: actual year basis 按实际年度计算
[( /IV+ actuals 实货
A!p70km2 actuarial investigation 精算调查
Y 9~z7 actuarial principle 精算原则
usO IbrQ actuarial report 精算师报告
&&($LnyA] Actuarial Society of Hong Kong 香港精算学会
`KJ BQ K actuarial valuation 精算师估值
ns9a+QQ actuary 精算师
p Yaq1_<+ ad referendum agreement 暂定协议；有待覆核的协定
Xw<N nvz6 ad valorem duty 从价税；按值征税
"~aC W~ ad valorem duty system 从价税制
^r0mx{i & ad valorem fee 从价费
Wj#Gm ad valorem tariff 从价关税
5mF"nY&lI additional allowance 额外免税额
IQQWp@w#8 additional amount for unexpired risk 未过期风险的额外款额
AV^Sla7|_ additional assessable profit 补加应评税利润
^ n8r mh_% additional assessment 补加评税
NRZ>03w additional commitment 额外承担
3qB ZzM
O* additional commitment vote 额外承担拨款
VU
8 ~hF additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
%)G]rta# additional dependent parent allowance 供养父母额外免税额
i*Ee(m]I additional provision 额外拨款
X00! @
^g additional stamp duty 附加印花税
|\S p IFH1 additional tax 补加税罚款；补加税款
f
iu?mb=* Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Vq1v e;(8s adjudged bankrupt 被裁定破产
k c-v(WIC adjudicated bankrupt 裁定破产人
G9P)Y#WB adjudication fee 裁定费；评定印花税额手续费；评估契据费
pm}!?TL adjudication of bankruptcy 裁定破产；宣告破产
j?'It`s adjudication of insolvency 裁定无力偿还债务
ET}Dh3A adjusted actual 经调整的实数；调整后的实数
4^Ghn adjusted current assets 经调整的流动资产；调整后的流动资产
:s`\j J adjusted figure 经调整的数字；调整后的数额
_T[m YY adjusted liabilities 经调整的负债；调整后的负债
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mKuFz7 adjusted loss 经调整的亏损；调整后的亏损
4]3(Vyh` adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
0s8w)%4$ adjusted profit 经调整的利润；调整后的利润
ZdY)&LJ adjusted surplus 经调整的盈余额；调整后的盈余额
l-RwCw4f adjusted value 经调整的价值；调整后的价值
"1Oe
bo2 adjustment 调整；修订；理算〔保险〕
#OVf2
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3erGTa[|q adjustment lag 调整过程的时间差距；调整时差
5cE?> adjustment mechanism 调整机制
&
!I$ adjustment of loss 亏损调整
5rx;?yvn adjustment process 调整过程；调整程序
sy;_%,}N adjustment range 调整幅度
by8~'? administered exchange rate 受管制汇率
oN6X]T<
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
M;K%=l$NG administration expenses 行政费用
Zjx:1c= b administration fee 手续费；行政费
\%+5p"Z < administration in bankruptcy 破产管理
u RfFPOYH administration order 遗产管理令
qg#|1J6e administrator 管理人；遗产管理人
~kW [d1'c administrator of the estate 遗产管理人
+>wBGVvS admission of debt 债项承认书
FOx&'dH %@ admission of proof 接纳债权证明
O$,MdhyX C advance 放贷款项；垫付款项；预支款项；预付款项
>|@ i8?|E advance account 暂支帐目；预付款帐户
8RJ^e[?o( advance compensation 预付补偿金
NLA/XZ advance from shareholder 股东垫款
q2C._{ 0' advance pending reimbursement 预支以待日后付还
`c~J&@| advanced economy 先进经济体系
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`0m[* advancement 预付；预付财产
zs~v6y@ advances warrant 垫款令
k2cC:5Xf3 advancing 贷出
(+ibT;!] adverse balance 逆差
~t-!{F adverse exchange 逆汇
Vy7o}z` advertisement addressed to shareholders 在报章刊登的致股东通告
eAD uk!Iq advice for collection 托收通知书
j"c30 AY advice of drawing 提款通知书；汇票通知书
:v>Nz7SB advice of payment 付款通知
t}]R0O .s Advisory Committee [Securities and Futures Commission]
qoXncdDHZ 谘询委员会〔证券及期货事务监察委员会〕
$ ' obj Advisory Committee on Diversification 经济多元化谘询委员会
n6Qs ug$z affidavit 誓章；遗产申报誓章
^$I8ga affidavit of no receipt 述明无收款的誓章
ckTk2xPQ affiliate 联号；联营公司；附属公司
z nxA P| affiliated company 附属公司；联号；联营公司
c_#+xGS!7 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
MQ{.% affordability 负担能力
U2D2?# African Development Bank [AfDB] 非洲开发银行
V" `t*m$ after-acquired property 事后取得的财产
vz-O2B_u after-hours dealing 市后交易
byTTLs,}d after-tax profit 税后盈利；税后利润；税后溢利
,=@%XMS agency agreement 代理协议
?|;q =p`t- agency expenses 代理机构的开支
vR Q7=N{3 agency fee 代理费
#7}1W[y9}l Agency Law 《代理法》
y:R!E *.L' agent 代理人；承销人
m=hUHA,p4 agent of company 公司代理人
<)dHe: agent's fee 代理人费；经纪费
Ob#d;F aggregate 总计；总数；总体数字
uVn"'p- aggregate amount 总款额；总额
OmR) W ' aggregate assets and liabilities 总体资产与负债
]'iOV-2^' aggregate at constant price 按固定价格计算的总体数字
exHg<18WSe aggregate demand 总需求
C6T?D 5 aggregate gross position 总持仓量
c?0.>^,B Q aggregate limit 总限额
o'SZ sG aggregate of salaries tax 合计薪俸税
' M'k$G@Z aggregate performance 总体表现；总体业绩
-FGQn
|h4 aggregate supply 总体供应
n+XLZf# aggregate surplus 总盈余
F?B`rw@xr aggregate total 整体总额
Qmg2lP.) aggregate value 总值；合计价值
^f%hhpV@ aggregated basis 合计基准
BHZCM^ aggregated net chargeable income 合计应课税入息实额
zY=eeG+4s aggregation 合并计算；合计；总和
vk&6L%_~a aggregation of incomes of husband and wife 夫妇入息合并计算
Y%1 94fY$ aggregation of property 财产的总和
-0>gq$/N=^ agio 差价；贴水
+338z<'Z! Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
4{ rqGC / Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
!F|#TETr t 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Sbp].3^j Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
W:gpcR]> 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
fZ5zsm' N Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
8h%oJ4da 《香港政府和大韩民国政府关于相互促进和保护投资协定》
4Nun-(q agreement for a settlement 授产协议
_ / >JM0 agreement for assignment 转让协议
#{ DX*;1m agreement for sale 售卖协议；买卖协议
u9zEhfg8 agreement for sale and purchase 买卖协议
5Y(<T~ agreement for the payment of interest 支付利息协议
Bgvv6(i agreement for the repayment of money 还款协议
L
HW\A8 agreement of reinsurance 再保险协议
iX|K4.Pz{ Agricultural Bank of China 中国农业银行
lPaTk Zw air passenger departure tax 飞机乘客离境税
;[-TsX: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
HPz3"3n! airport tax 机场税
: yi?< alcohol duty 酒精税
9-3, DxZ} alienation 让与；让渡；转让
. \t8s0A alimony 生活费；赡养费
rn9n _) All Ordinaries Index [AOI] 所有普通股指数
Oe~x,=X) all risks 全险；综合险
?-Zl(uX All Sales Record for Stock Market 《股票市场成交报告》
J^V}%N". Allied Capital Resources Limited 新联财务有限公司
s ]XZQr% all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/
:z<+SCh allocation letter 拨款信件
x=M% QFe allocation of fund 分配款项；预留款项
s W^e D; allocation of profit 利润分配；溢利分配
/2.}m`5 allocation warrant 拨款令
|Fi{]9(G2 allotment 分配；配股
6|G&d>G$_ allotment notice 股份配售通知；配股通知
<%iRa$i5 allotment of shares 股份分配
xk *&zAt allowable 可获宽免；免税的
S
T1V allowable business loss 可扣除的营业亏损
QHDR* tB:{ allowable expenses 可扣税的支出
]T:a&DHC allowance 免税额；津贴；备抵；准备金
b$;qtfJG allowance for debts 债项的免税额
_@5|r|P> allowance for depreciation by wear and tear 耗损折旧免税额
-k8<LR3 allowance for funeral expenses 殡殓费的免税额
0Fw4}f .o allowance for inflation 为通货膨胀而预留的款项；通胀准备金
DEw>f%&4 allowance for repairs and outgoings 修葺及支出方面的免税额
tP][o494\& allowance to debtor 给债务人的津贴
B%^W$7
q alteration of capital 资本更改
bt{b%r alternate trustee 候补受托人
@u @~gEt amalgamation 合并
9] Fi2M ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
'CMbq Lk# ambit of charges 征税范围；收费范围
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#C@ &2 amended valuation 经修订的估值
\_]X+o; American Commodities Exchange 美国商品交易所
SNJSRqWL/ American Express Bank Limited 美国运通银行
dM=45$\q American Stock Exchange 美国证券交易所
J6I:UML amortization 摊销
jP{&U&!i amount due from banks 存放银行同业的款项
yiw4<]{IX amount due from banks abroad 存放海外银行同业的款项
`+m:@0&L amount due from holding companies 控股公司欠款
y '[VZ$^i amount due from local banks 存放本港银行同业的款项
Gl"|t't( amount due to banks 银行同业的存款
N<PDQ amount due to banks abroad 海外银行同业的存款
0MI4"< amount due to holding companies 控股公司存款
.0 Kc|b=w amount due to local banks 本港银行同业的存款
Uc;~ q-??# amount due to outport banks 外埠银行同业的存款
K0YQ b&*k amount for note issue 发行纸币的款额
m{;j
r< amount of bond 担保契据的款额
p9>1a j2a amount of consideration 代价款额
k5%W8dI amount of contribution 供款数额
B[,AR"#b amount of indebtedness 负债款额
uCr :+"C amount of principal of the loan 贷款本金额
?o6X_UxW! amount of rates chargeable 应征差饷数额
M>_ vsI^I' amount of share capital 股本额
k-Yli21-/| amount of sums assured 承保款额
'eo/"~/*w amount of variation 变动幅度
; ,}Dh/&E amount of vote 拨款数额
Z%Fc
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5%%e$o+ amount receivable 应收款额
3_ly"\I\ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
yA iO._U analysis 分析
j'k
< ancillary risk 附属风险
lvsj4 cT annual account 周年帐目；周年帐目报表；年度决算；年结
bp!J jct annual accounting date 年结日期
O 9C&1A|lA annual allowance 每年免税额；年积金；年度津贴；年津
eaAGlEW6J annual balance 年度余额
eIJ>b M annual disposable income 每年可动用收入
Bd]k]v+ annual estimates 周年预算
BsU}HuQZQ annual fee 年费
,v<7O_A/e annual general meeting 周年大会
njc-=o annual growth rate 年增率；每年增长率
RR+{uSO,t annual long-term supplement 长期个案每年补助金
B[k=6EU8k annual pensionable emolument 可供计算退休金的年薪
<D[0mi0 annual report 年报
]OtnekkK$ Annual Report on the Consumer Price Index 《消费物价指数年报》
5a-x$Qb9 annual return 周年报表；周年申报表；每年报税表格
4[(NxXH8M Annual Return Rules 《周年报表规则》
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annual review of consumer prices 每年消费物价回顾
i! x>) E annual roll-forward basis 逐年延展方式
en '""
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^Z-oO#)h# annual statement 年度报表；年度决算表
uzI=.j Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
u"uL,w
1- annuitant 年金受益人
(3"N~\9m annuity 年金
%.m+6
zaF annuity contract 年金合约
6O <UW. annuity on human life 人寿年金
1< Sg@ antecedent debt 先前的债项
f14^VTzP/# ante-dated cheque 倒填日期支票
%vv`Vx2 anticipated expenditure 预期开支
Sx[
eX,q anticipated net profit 预期纯利
P6&%`$ anticipated revenue 预期收入
ZfH +Iqd anti-inflation measure 反通货膨胀措施
ua)jGi f
anti-inflationary stance 反通货膨胀立场
^v `naA( apparent deficit 表面赤字
ftG3!} apparent financial solvency 表面偿债能力
o] X t2E apparent partner 表面合伙人
41x"Q?.bY application for personal assessment 个人入息课税申请书
a'-u(Bw application of fund 资金应用
d:k n%L6k_ application to release as liquidator and to destruct the books of accounts and documents
Wqkzj^;"G 申请免除清盘人职务及毁灭帐簿与文件
lYTQg~aPm appointed actuary 委任精算师
X$;&M do. appointed auditor 委任核数师；委任审计师
[~u&#!*W appointed trustee 委任的受托人
f4
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zXM,cV/s apportioned pro rata 按比例分摊
:r@t ' apportionment 分配；分摊
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Qv CAR Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^?$,sS
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nTv}/M& apportionment of estate duty 遗产税的分摊
'zM=[#!B appraisal 估价；评估
LFI#wGhXVk appreciable growth 可观增长
Q6W![571; appreciable impact 显着影响
i!zFW-*5 appreciable increase 可观增长
^D N:.qQ appreciation 增值；升值
8L, =E ap appreciation against other currencies 相对其他货币升值
%@Z;;5 L appreciation of the exchange value of Hong Kong dollar 港元汇值上升
FpiTQC7d appreciation tax 增值税
> 1(J appropriation 拨款；拨用；拨付
hJ$9Hb appropriation account 拨款帐目
<sw@P":F Appropriation Bill 拨款法案
"(3u)o9 appropriation-in-aid system 补助拨款办法
0'Si
^>bW approved assets 核准资产
\XPGA uEo approved basket stock 认可一篮子证券
<^\rv42'(2 approved budget 核准预算
hbOXR.0z approved charitable donation 认可慈善捐款
Z4EmRa30 p approved charitable institution 认可慈善机构
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approved currency 核准货币；认可货币
w`;HwK$ , approved estimates 核准预算
=C2sl;7~* approved estimates of expenditure 核准开支预算
K Ax=C}9 approved overseas insurer 核准海外保险人
}b1FB<e] approved overseas trust company 核准海外信托公司
)Xh }N approved pooled investment fund 核准汇集投资基金
o]~\u{o#. approved provident fund scheme 认可公积金计划
d)e mTXB( approved provision 核准拨款
h7 E~I
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g"Y _!)X approved regional stock 认可地区性证券
fO$){(] ^ approved retirement scheme 认可退休金计划
dYwkP^KB approved subordinated loan 核准附属贷款
v,S5C arbitrage 套戥；套汇；套利
4 WJY+) arbitrageur 套戥者；套汇者
ov,|`FdU^T arbitrary amount 临时款项
8ix_<$% arrangement 措施；安排；协定
{$,\Qg arrears 欠款
t|$ jgM arrears of pay 欠付薪酬
(Kwqa"Hk4{ arrears of revenue 逾期未收税款；逾期未收的帐项
~g\~x articles of association 组织章程；组织细则；组织章程细则
rNR7}o~ qo Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
&yvvea] ascertainment of profit 确定利润
F)(^c "Asia Clear" “亚洲结算系统”
gL B(A\yG Asia Commercial Bank Ltd. 亚洲商业银行有限公司
|ZL?P qki Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
{2h *NFp Asian Development Fund [ADF] 亚洲发展基金
G; 3%k.{ Asian dollar bond 亚洲美元债券
)Cl>% 9 Asian dollar market 亚洲美元市场
%+H _V1F Asian dollar rate 亚洲美元利率
3l~+VB R_ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
BYB4- , Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
$G-<kC}8: asked price 沽盘；喊价；索价；卖方报价
KGY bPty} assessable income 应评税入息
?1D !%jfi assessable loss 应评税亏损
:Ln)j% & assessable profit 应评税利润
| gA@WV-% assessable value 应评税值
' @RF assessed profit 估定利润
>`\.i,X .D assessed value 经评估价值
zak\%yY` assessment 评税；评定；估价；评税单
`* 3A7y assessment number 评税编号；估价编号
z_!IA
] v assessment of additional tax 补加税评税
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`p/jA assessment of performance 业绩评估；实绩评价
o{G*7V@H Assessor 评税主任
A$=n y6 asset price bubbles 资产价格泡沫
`9co7[Z asset-backed securities 具资产保证的证券
WM'!|lg assets accretion 资产增值
d ItfR'$ assets and liabilities 资产与负债
orFwy! assets betterment statement 资产递增表；资产改进表
z'U.}27&o assets lending 实物放款；有抵押贷款
vN'+5*Cgy6 assets of the company passing on the death 死者去世时转移的公司资产
!fzS' pkk. assets pledged as security for liabilities 用作负债抵押的资产
4<i#TCGex3 assets portfolio 资产投资组合
XI\Slq assets price 资产价格
Jh 3 assets quality 资产质素
P |t yyjO assets realization 资产变现
>$JE!.p%o assets refinancing arrangement 资产再集资安排
C < c6Ub assets securitization 资产证券化
y>EW,%leC assets situated outside Hong Kong 在香港以外地方的资产
|%C2 cx assets stripping 削减资产；拆卖资产
XM`GK>*aC( assets value 资产值
[kg?q5F) assignee 承让人
!0W(f.A{K assignment 转让；转让书；转让契
`NN P<z+\ assignment of interest 权益转让
8Yh'/,o=L# assignment of letters patent and trade mark 专利证书及商标转让
[)Nt;|U assignment of property 物业转让；物业转让书
J<0{3pZY assignment right 转让权
, c&u\W=p assignor 转让人
|9jK-F6 associate 有联系的人；有关连人士；相联者；合伙人；联系人
x95s%29R S Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
t`Kpbfk associate member 附属会员
LDr?'M!D associated body corporate 相联法人团体
e *2^ associated company 相联公司；联属公司
9\4 x<* associated corporation 相联法团
AioW*`[WjA Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ij$NTY=u 公认会计师公会〔英国〕
ubM1Q r Association of Futures Exchange Brokers 香港期货经纪协会
ZaYiby@Ci Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
g8Ex$,\, association of underwriters 承保人组织
.;4N:*hY assumption of control 接管
!T,<p
assurance 担保；保险；转易；转易书
x4I!f)8Q assurance of interest 权益的转易
tnJ7m8JmC at 19XX price 按一九ＸＸ年价格计算
O2Qmz=% at a discount 按赔价计算；按贴水价格计算；打折扣
MJ JC6: at a premium 按溢价计算；按升水价格计算
[ P
&B at call 通知付款；按通知
<[k3x8H' at constant market price 按固定市价计算
#c:s 2EL at constant price 按固定价格计算
^
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K1 "HJsj at current market price 按当时市价计算；按现时市价计算
yMN JHiE/ at current price 按当时价格计算；按现时价格计算
TRi'l #m4 at factor cost 按要素成本计算；按生产要素成本计算
, Vi_~b at money-of-the-day price 按付款当日价格计算
6TW< ,SM at or better 按指定或较佳价位〔买卖指令〕
] `$6=) _X at par 按面值计算；平价
>%tP"x{ at sight 见票即付
:^]Po$fl at the close 按收市盘
$5i\D
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~^2w)-N attestation 见证；见证条款
,/?J!W@m at-the-money option 平价期权
oJTEN}fL attorney 受权人；受托代表人
Ak?9a_f attornment 新拥有人承认书
uOv<*Jld* attributable profit 可归属利润
KR ( apO attributable share value 可归属股份价值
PEI$1,z Auckland Stock Exchange 奥克兰证券交易所
{N2GRF~c-y auction 拍卖
@@D/&}#F auctioneer 拍卖商
9
Zo s; audit 审计；核数
j\>&]0-Iq Audit Commission 审计署
z:-{ Y2F Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
GJB+] b- 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& l ;\w audit review 帐目审查
CH4Nz'X2 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
6>Wk isxG audited account 审计帐目；经审计的帐目
jWUrw audited annual account 经审计的周年帐目
]Ozz"4Z audited balance sheet 经审计的资产负债表
#`_W?-%^ auditor 核数师；核数主任；审计师
jwk+ &S auditor's certificate 核数师证明书；审计师证明书
8XH;<z<oJ auditor's report 核数师报告；审计师报告
=8l' [ Aussie bond 澳元债券
DghyE` austerity budget 紧缩预算
wrkw,H Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
P'Y(f!% Australia All Ordinaries Index 澳洲所有普通股票指数
u0wu\ Australian Dollar [AUD] 澳元
$*{,Z<|2 Australian Options Market 澳大利亚期权市场
%g7j7$c Australian Securities Commission 澳洲证券事务监察委员会
16 Qu{K Australian Society of Certified Practising Accountants 澳洲执业会计师公会
)j8'6tk )Z Australian Stock Exchange 澳大利亚证券交易所
oc"p5Y3,Os Austrian Schilling [ATS] 奥地利先令
Zna6-0o authentication 认证；鉴证
~;HASHu authority to purchase 委托购买证；委购书
Z2W&_(^.h authorization 认可；核准；授权；授权书
l iY/BkpH authorization by direction 指示授权
@g[ijs\ authorization by instruction 指令授权
Ov(k: " N authorization by warrant 令状授权
h Wt_}' authorization of unit trust 单位信托的认可
i|h{ <X 7[ authorized agent 指定代理人
ikZYc ${ authorized capital 法定资本
OFo hyy( authorized clerk 出市员
5i6Ji( authorized dealer 认可交易商
) P7 oL.) authorized financial institution 认可财务机构
\ ERBb. authorized fund 认可基金
<\~@l^lU authorized fund house 获授权的基金公司；认可基金公司
+IXr4M&3 authorized institution 认可机构
'cCM[ P+ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ar@,SKU'K authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
~[ !Tpq5 authorized insurer 获授权保险人；获认可承保人
MTwzL<@$ authorized investment 特准投资项目
b|87=1^m[ authorized person 获授权人
9+(b7L authorized representative 获授权代表
HHx5 VI authorized share capital 法定股本
]f Y:+Ru automated quotation system 自动报价系统
:Lu A6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
&v]xYb)+< 自动交易系统〔香港期货交易所有限公司〕
6<z#*`U1 automatic adjustment mechanism 自动调整机制
jXx~ 5 automatic adjustment system 自动调整系统
-qSGa;PJ Automatic Clearing House 自动票据交换所
HA c"&#pG automatic exchange rates accumulation system 自动化汇率累集系统
XyB_8( /E Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
6Lq8#{/]u automatic teller machine [ATM] 自动柜员机
- .) f~#8 autopay 自动转帐
<e Y2}Ml available assets 可用资产
vo#$xwm1 available fiscal reserve 现存财政储备
\ $TM=Ykj available profit 可用利润
T pCXe\ W Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
rE "FN~9P average 平均；平均数；海损
<DMm
[V{ average basic salary 平均基本薪金
]Y,V)41gCE average consumer expenditure 平均消费开支；一般消费开支
1^AQLOiRE1 average cost 平均成本
yu #m6K average cost of land production 增辟土地平均成本
E.C=VfBW average daily turnover 平均每日成交额
1&h\\&ic average daily wage rate 平均每日工资率
Uv k: average expenditure pattern 平均开支模式
"wVisL2+. average growth rate 平均增长率
)[99SM
average net fixed assets 固定资产平均净值
Z2;~{$ &M+ average of relatives 相对价格平均数
FS7D average price 平均价格
>uJu!+# average propensity to consume 平均消费倾向；一般消费倾向
3Q&@ l49q average propensity to save 平均储蓄倾向；一般储蓄倾向
z>W?\[E<2 average rate 平均率
)3F}IgD average revenue 平均收入；平均收益
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_7I0^ average stock 平均库存；平均存货
`MT.<5H average yearly rent 平均年租
P {RGW.Ci@ avoidance of double taxation 避免双重课税
k(`> (w avoidance of tax 避税
