A:
UJ^-T+fut A share Ａ股；甲类股份
Gf<%bQ E abatement of tax 减税；减扣免税额
]DK.4\^ ABN AMRO Bank N.V. 荷兰银行
PX5U) above-the-line expenditure 线上项目支出；经常预算支出
| D~#9 above-the-line receipt 线上项目收入；经常预算收入
[g@ .dr3t ABSA Asia Limited 南非联合亚洲有限公司
|Li9Y"5 absolute change 绝对数值变更
yC9~X='D absolute expenditure 实际开支
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B[S4K2 absolute guideline figure 绝对准则数字
tWI %P&b absolute interest 绝对权益
<]u]rZc$ absolute order of discharge 绝对破产解除令
q j *77 absolute profit margin 绝对利润幅度
b/&{:g!B absolute value 实值；绝对值
nz l3<Ar absolutely vested interest 绝对既得权益
:Y[ ?@/m4 absorbed cost 已吸收成本；已分摊成本
zxy/V^mu absorption 吸收；分摊；合并
hEfFMi=a` absorption rate 吸收率；摊配率；分摊率
S*(n s< L ACB Finance Limited 亚洲商业财务有限公司
(2'q~Z+>' acceptable form of reciprocity 合理的互惠条件
?dQ#%06mn acceptable rate 适当利率；适当汇率
?#J;[y\ ^ acceptance agreement 承兑协议
D)J'x G_<O acceptance for honour 参加承兑
f=Kt [|%'e acceptor 承兑人；接受人；受票人
10ZL-7D#m acceptor for honour 参加承兑人
+5ue) ` accident insurance 意外保险
3bR 6Y[ Accident Insurance Association of Hong Kong 香港意外保险公会
otJHcGv accident insurance scheme 意外保险计划
4@"n7/< accident year basis 意外年度基准
Ya
~ lPc accommodation 通融；贷款
FfibR\dhY accommodation bill 通融票据；空头票据
~uw eBp~O accommodation party 汇票代发人
{AO`[ account balance 帐户余额；帐户结余
vU!<-T# account book 帐簿
$m0-IyXcv account collected in advance 预收款项
0T<DHP Q1 account current book 往来帐簿
K~jN"ev account of after-acquired property 事后取得的财产报告
G~19Vv*; account of defaulter 拖欠帐目
{p7b\=WB- account payable 应付帐款
nm
!H&#< account payee only [A/C payee only] 只可转帐；存入收款人帐户
FS6I?q#tQ account receivable 应收帐款
--g? `4 account receivable report 应收帐款报表
`l<pH<F account statement 结单；帐单；会计财务报表
=>Dw ,+" account title 帐户名称；会计科目
h 7*#;j accountant's report 会计师报告
F1 b~S;lm Accountant's Report Rules 会计师报告规则
!K/zFYl accounting and auditing procedure 会计与审计程序；会计与核数程序
z1~FE Accounting Arrangements 《会计安排》
F!&_ accounting basis 会计基础
h2mU accounting by Official Receiver 破产管理署署长呈交的帐目
m95;NT1N/g Accounting Circular 《会计通告》
y3 NMt6 accounting class 会计类别
W=?s-*F[~ accounting date 记帐日期；会计结算日期
<dX7{="& accounting for money 款项核算
ZO !)G Accounting Officer 会计主任
R iCzH accounting period 会计报告期；会计期
'-Kr neZ! accounting policy 会计政策；会计方针
KGsW*G4U= accounting practice 会计惯例
(# VF>;;L accounting principle 会计准则
Bt1 &C?_$T accounting record 会计记录
" (^1Dm$( accounting report 会计报告
Iw;J7[hJ&$ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Avo"jN*<d Accounting Society of China 中国会计学会
M{M?#Q accounting statement 会计报表
= RQ\i6Y accounting system 会计制度；会计系统
uJ>_
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o1 accounting treatment 会计处理
-TKQfd accounting year 会计年度
MDh^ic5 accretion 增值；添加
#wL8=QTcNC accrual 应计项目；应累算数目
I, YP{H 4 accrual basis 应计制；权责发生制
U \`H0' accrual basis accounting 应计制会计；权责发生制会计
JnBg;D|)@ accrue 应累算；应计
2F fwct: accrued benefit 应累算利益
2a[_^v $v accrued charges 应计费用
2:D1<z6RQ accrued cumulative preference share dividend 应累算的累积优先股股息
b}5hqI y accrued expenses 应累算费用
*XSHzoT* accrued interest payable 应付利息；应计未付利息
G ~|Z (}H accrued interest receivable 应收利息；应计未收利息
<P)0Y u accrued right 累算权益
zFGZ;?i accruing profit 应累算的利润
+]N PxUa accumulated fiscal reserve 累积财政储备
`DcZpd.n accumulated profit 累积利润；滚存溢利
\`,, r_tO accumulated reserve 累积储备
'UL"yM accumulation of surplus income 累积收益盈余
O(Vi/r2:e acquired assets 既得资产
} l4d/I acquisition 收购；购置；取得
_9Y7. 5 acquisition cost 购置成本
B;mt11M acquisition expenses 购置费用
Ex3V[v+D( acquisition of 100% interest 收购全部股权
@&E{
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}! 0nb)kL acquisition of fixed assets 购置固定资产
"N4rh<< acquisition of shell “买壳”
f3Cjj]RFv acquisition price 收购价
UkV{4*E act of God 天灾
)4/227b/( acting partner 执事合伙人
@Zd/>' active market 买卖活跃的市场；交投畅旺的市场；旺市
ZsikI@? active partner 积极参与的合伙人
iv]*HE active trading 交投活跃
4Js9 "<w actual circulation 实际流通
jM DG actual cost 实际成本
wa}\bNKQk actual expenditure 实际开支；实际支出
YQk<1./}I actual income 实际入息；实际收入；实际收益
SUQk0 (M actual market 现货市场
??.9`3CYo actual price 现货价；实际价格
7Yrp#u1! actual profit 实际利润
H3Z "u actual quotation 实盘；实际价位；实际报价
_/zK ^S) actual year basis 按实际年度计算
'dTg\
Qv actuals 实货
.ko}m{ actuarial investigation 精算调查
^6[o$eY3 actuarial principle 精算原则
qC?\i['` actuarial report 精算师报告
V=|X=:fuih Actuarial Society of Hong Kong 香港精算学会
0/Wo":R: actuarial valuation 精算师估值
LV X01ox$ actuary 精算师
p .^#mN ad referendum agreement 暂定协议；有待覆核的协定
7ZVW7%,zF ad valorem duty 从价税；按值征税
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fYCc ad valorem duty system 从价税制
#`9D,+2iB% ad valorem fee 从价费
xX]92Q ad valorem tariff 从价关税
}R -az N; additional allowance 额外免税额
EO[U ezuU additional amount for unexpired risk 未过期风险的额外款额
MGzuQrl{H additional assessable profit 补加应评税利润
(o5+9'y"9 additional assessment 补加评税
h#iFp9N additional commitment 额外承担
$5;RQNhXh additional commitment vote 额外承担拨款
0Zv<]xO additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
;\5^yDv[e additional dependent parent allowance 供养父母额外免税额
ssy+x;<x, additional provision 额外拨款
Lp ?JSMe additional stamp duty 附加印花税
q:D!@+U additional tax 补加税罚款；补加税款
LVj62&,- Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
$2j?Z.yEG adjudged bankrupt 被裁定破产
yIdM2# `u adjudicated bankrupt 裁定破产人
Ltt+BUJc adjudication fee 裁定费；评定印花税额手续费；评估契据费
^?3e?Q? adjudication of bankruptcy 裁定破产；宣告破产
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q51{G adjudication of insolvency 裁定无力偿还债务
I3ZbHb-)_, adjusted actual 经调整的实数；调整后的实数
>^Zyls adjusted current assets 经调整的流动资产；调整后的流动资产
)~X*&(7RR} adjusted figure 经调整的数字；调整后的数额
O]Mz1 ev| adjusted liabilities 经调整的负债；调整后的负债
4&c7^ 4w~ adjusted loss 经调整的亏损；调整后的亏损
Tpv]c 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
1li1& adjusted profit 经调整的利润；调整后的利润
!Y3
*\ adjusted surplus 经调整的盈余额；调整后的盈余额
K{)YnY_E; adjusted value 经调整的价值；调整后的价值
E" P5rT adjustment 调整；修订；理算〔保险〕
0bQm:J[(# adjustment centre 调剂中心
'r5[tK} adjustment lag 调整过程的时间差距；调整时差
m8|&z{ adjustment mechanism 调整机制
H' [#x2 adjustment of loss 亏损调整
+|w-1&- adjustment process 调整过程；调整程序
Z=vzF0 adjustment range 调整幅度
*\i<+~I@l administered exchange rate 受管制汇率
/}Z 0\ , Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-
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administration expenses 行政费用
lTh}0t administration fee 手续费；行政费
G
39 administration in bankruptcy 破产管理
Tmo+I4qoL administration order 遗产管理令
m j{ /' administrator 管理人；遗产管理人
G1d!a6> administrator of the estate 遗产管理人
qOKC2WD admission of debt 债项承认书
]eJjffx admission of proof 接纳债权证明
f;(]P advance 放贷款项；垫付款项；预支款项；预付款项
i*JbFukG advance account 暂支帐目；预付款帐户
{ bUd"Tu advance compensation 预付补偿金
G([!(8&2Y advance from shareholder 股东垫款
*1L;%u| [ advance pending reimbursement 预支以待日后付还
90pk advanced economy 先进经济体系
2 HNH@K advancement 预付；预付财产
QcQ:hHF advances warrant 垫款令
% ` c?cB advancing 贷出
( / c&#W adverse balance 逆差
@' Er&[P adverse exchange 逆汇
#0HF7C3 advertisement addressed to shareholders 在报章刊登的致股东通告
,'CDKzY advice for collection 托收通知书
=~&Fq$$ advice of drawing 提款通知书；汇票通知书
BW>f@;egg advice of payment 付款通知
4^L+LY Advisory Committee [Securities and Futures Commission]
FshQ OFW 谘询委员会〔证券及期货事务监察委员会〕
[1Dg_>lz Advisory Committee on Diversification 经济多元化谘询委员会
$?OuY*ZeY9 affidavit 誓章；遗产申报誓章
h<wF;g, affidavit of no receipt 述明无收款的誓章
eTc0u;{V affiliate 联号；联营公司；附属公司
)p MZ5|+X affiliated company 附属公司；联号；联营公司
VK+#!!Ha affirmation [estate duty] 非宗教式宣誓〔遗产税〕
NC; 4 affordability 负担能力
P^%.7C African Development Bank [AfDB] 非洲开发银行
-4p^wNR after-acquired property 事后取得的财产
1u\fLAX n after-hours dealing 市后交易
.&ynS after-tax profit 税后盈利；税后利润；税后溢利
h-1eDxK6 agency agreement 代理协议
sa~.qmqu agency expenses 代理机构的开支
t-\S /N agency fee 代理费
K/ q:aMq Agency Law 《代理法》
ba?]eK agent 代理人；承销人
13]sZ([B%| agent of company 公司代理人
vXnTPjbE agent's fee 代理人费；经纪费
;X u&['
aggregate 总计；总数；总体数字
)T6+} aggregate amount 总款额；总额
,/\%-u?
1x aggregate assets and liabilities 总体资产与负债
|5}{4k~9J aggregate at constant price 按固定价格计算的总体数字
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g~'^uC aggregate demand 总需求
0;Y_@UVj aggregate gross position 总持仓量
LB1.N!q1 aggregate limit 总限额
u OEFb aggregate of salaries tax 合计薪俸税
;APpgt4 aggregate performance 总体表现；总体业绩
46'EZ@#s aggregate supply 总体供应
Ed|7E_v aggregate surplus 总盈余
'M\ou}P aggregate total 整体总额
xA nAW aggregate value 总值；合计价值
Llf>C,) aggregated basis 合计基准
g e aeOERc aggregated net chargeable income 合计应课税入息实额
snTj!rV/_ aggregation 合并计算；合计；总和
'3wte9E/ aggregation of incomes of husband and wife 夫妇入息合并计算
v=:RxjEx aggregation of property 财产的总和
R
Nr=M^Zn agio 差价；贴水
l_LfV ON 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》
AA}M"8~2 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
O{rgZ/4Au 《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》
Rww" Z=F Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
r+HJ_R,5A 《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》
&X^~%\F:2 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
!+cRtCaA:: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ru)%0Cyx agreement for a settlement 授产协议
d}b# "A agreement for assignment 转让协议
f #414ja agreement for sale 售卖协议；买卖协议
-5A@F Gh agreement for sale and purchase 买卖协议
muQ7sJ9
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;w?zmj<Dm agreement for the repayment of money 还款协议
&l%#OI}OE agreement of reinsurance 再保险协议
4EuZe:'X Agricultural Bank of China 中国农业银行
tkWWR%c" air passenger departure tax 飞机乘客离境税
$g#j, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
}rVnuRq airport tax 机场税
t0 9,X alcohol duty 酒精税
MC3XGnT#5 alienation 让与；让渡；转让
J6Mm=bO5 alimony 生活费；赡养费
c0Jf All Ordinaries Index [AOI] 所有普通股指数
u=#!je all risks 全险；综合险
C,-V>bx g All Sales Record for Stock Market 《股票市场成交报告》
1K,bmb xRt Allied Capital Resources Limited 新联财务有限公司
qO>BF/)a( all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2:i`, allocation letter 拨款信件
*D]/V U allocation of fund 分配款项；预留款项
kaUH#;c>_ allocation of profit 利润分配；溢利分配
4 !~JNO allocation warrant 拨款令
;4XX8W1 allotment 分配；配股
XLFJ?$)Tro allotment notice 股份配售通知；配股通知
~@R=]l" allotment of shares 股份分配
%@*diJ allowable 可获宽免；免税的
hdN3r{ allowable business loss 可扣除的营业亏损
\u,hS*v0 allowable expenses 可扣税的支出
f&^K>Jt1@# allowance 免税额；津贴；备抵；准备金
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allowance for debts 债项的免税额
@8 @cpm allowance for depreciation by wear and tear 耗损折旧免税额
>'Nrvy%&0 allowance for funeral expenses 殡殓费的免税额
4|Jy] allowance for inflation 为通货膨胀而预留的款项；通胀准备金
&e[/F@\% allowance for repairs and outgoings 修葺及支出方面的免税额
$K \\ 8$Z allowance to debtor 给债务人的津贴
p= 9G)VO alteration of capital 资本更改
1h]Dc(Oc#= alternate trustee 候补受托人
y{K~g<VL amalgamation 合并
? {cF'RB. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
!e.@Xk.P6 ambit of charges 征税范围；收费范围
j/wNPB/NM amended valuation 经修订的估值
nb22 b Xt American Commodities Exchange 美国商品交易所
V# w $|B\ American Express Bank Limited 美国运通银行
o?^j1\ ^ American Stock Exchange 美国证券交易所
'fcJ]%-= amortization 摊销
Pp3tEZfE amount due from banks 存放银行同业的款项
:!3CoC.X|c amount due from banks abroad 存放海外银行同业的款项
u&bo32fc amount due from holding companies 控股公司欠款
3,tKqR7g amount due from local banks 存放本港银行同业的款项
u-j$4\' amount due to banks 银行同业的存款
tb&{[|O^ amount due to banks abroad 海外银行同业的存款
Fg5c;sls amount due to holding companies 控股公司存款
^b;.zhp8;N amount due to local banks 本港银行同业的存款
-YHlVz amount due to outport banks 外埠银行同业的存款
,/:#=TuYm amount for note issue 发行纸币的款额
l $d 4g?Z amount of bond 担保契据的款额
d'^jek h amount of consideration 代价款额
|; {w y amount of contribution 供款数额
r N$_(%m_N amount of indebtedness 负债款额
rq}ew0&/
amount of principal of the loan 贷款本金额
_l}&| : amount of rates chargeable 应征差饷数额
^N`ar9Db amount of share capital 股本额
tB}&-U|t[~ amount of sums assured 承保款额
y| @[? B amount of variation 变动幅度
H
<F6o-* amount of vote 拨款数额
J9I!d.U amount payable 应付款额
Gt\ F),@ amount receivable 应收款额
Lc+wS@ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
K-k;`s# analysis 分析
v?!x,H$Qd ancillary risk 附属风险
69r<Z annual account 周年帐目；周年帐目报表；年度决算；年结
![U|2x annual accounting date 年结日期
bPOehvK/ annual allowance 每年免税额；年积金；年度津贴；年津
-`iZBC50 annual balance 年度余额
5 ah]E annual disposable income 每年可动用收入
o*I=6`j annual estimates 周年预算
2HkP$;lED annual fee 年费
e}kEh+4 annual general meeting 周年大会
cl1h;w9s annual growth rate 年增率；每年增长率
M*8Ef^-U`t annual long-term supplement 长期个案每年补助金
/S\P=lcb annual pensionable emolument 可供计算退休金的年薪
1/6 G &RB annual report 年报
vy 1:>N?#5 Annual Report on the Consumer Price Index 《消费物价指数年报》
J L`n12$m annual return 周年报表；周年申报表；每年报税表格
*8,]fBUq Annual Return Rules 《周年报表规则》
MBXumc_g annual review of consumer prices 每年消费物价回顾
sh:sPzQ%Jv annual roll-forward basis 逐年延展方式
[=7|LH jU annual salary 年薪
V8`t7[r annual statement 年度报表；年度决算表
MPT*[&\- Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
2 m[z4V@` annuitant 年金受益人
E]6 ;nY? annuity 年金
C:l
/% annuity contract 年金合约
hqD]^P>l1 annuity on human life 人寿年金
C{-e(G`Yd antecedent debt 先前的债项
B Lw ssr. ante-dated cheque 倒填日期支票
[[Qu|?KEa anticipated expenditure 预期开支
=d .Z:L9d anticipated net profit 预期纯利
{ >bw :^F anticipated revenue 预期收入
FJp~8
x= anti-inflation measure 反通货膨胀措施
d*3k]Ie%5f anti-inflationary stance 反通货膨胀立场
(Pbdwzao apparent deficit 表面赤字
w2YfFtgD, apparent financial solvency 表面偿债能力
M{3He)& apparent partner 表面合伙人
HKb8z@;%@ application for personal assessment 个人入息课税申请书
^6H fq^ejt application of fund 资金应用
yFH)PQ_ application to release as liquidator and to destruct the books of accounts and documents
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2~ | 申请免除清盘人职务及毁灭帐簿与文件
N'i%9S Bcg appointed actuary 委任精算师
a 5:YP appointed auditor 委任核数师；委任审计师
a~9U{)@F appointed trustee 委任的受托人
hcWkAR appointer 委任人
37 T<LU apportioned pro rata 按比例分摊
>j|.pi apportionment 分配；分摊
9`$fU)K[Pl Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
go@UE2qw apportionment formula 分摊方程式
/al(=zf apportionment of estate duty 遗产税的分摊
@'/ \O- appraisal 估价；评估
>|/NDF=\s appreciable growth 可观增长
!WR(H&uBr\ appreciable impact 显着影响
0.~QA+BD:S appreciable increase 可观增长
r-9P&*1 appreciation 增值；升值
@vCPX=c appreciation against other currencies 相对其他货币升值
4=%Uv ^M appreciation of the exchange value of Hong Kong dollar 港元汇值上升
#78p# E appreciation tax 增值税
.` )\GjDv appropriation 拨款；拨用；拨付
.MXz nz appropriation account 拨款帐目
'0p 5|[ZD Appropriation Bill 拨款法案
py]m^)yc appropriation-in-aid system 补助拨款办法
9.!6wd4mw approved assets 核准资产
O1ofN#u approved basket stock 认可一篮子证券
%kxq" =3 approved budget 核准预算
Wr a W approved charitable donation 认可慈善捐款
C;1A$]bk approved charitable institution 认可慈善机构
e>#*$4tg approved currency 核准货币；认可货币
ma womna approved estimates 核准预算
gah3d*d7 approved estimates of expenditure 核准开支预算
J3Qv|w [3Y approved overseas insurer 核准海外保险人
F@& R"- approved overseas trust company 核准海外信托公司
'u@
)F` approved pooled investment fund 核准汇集投资基金
(vB aem9 approved provident fund scheme 认可公积金计划
q?nXhUD approved provision 核准拨款
o
)G'._ approved redeemable share 核准可赎回股份
kn^RS1m approved regional stock 认可地区性证券
+%OINMo.A approved retirement scheme 认可退休金计划
O={4 >>F approved subordinated loan 核准附属贷款
\3-XXq arbitrage 套戥；套汇；套利
/XeDN-{ arbitrageur 套戥者；套汇者
0 k@4;BY u arbitrary amount 临时款项
&B Y%<h0c arrangement 措施；安排；协定
ryB^$Kh,, arrears 欠款
eB%KXPhMm arrears of pay 欠付薪酬
`T YQ^ Zm arrears of revenue 逾期未收税款；逾期未收的帐项
%g5TU 6WP articles of association 组织章程；组织细则；组织章程细则
nL%; ^`*8 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
6iV jAxR ascertainment of profit 确定利润
' _lyoVP "Asia Clear" “亚洲结算系统”
L'BDS* Asia Commercial Bank Ltd. 亚洲商业银行有限公司
puF'w:I ( Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
9z$]hl Asian Development Fund [ADF] 亚洲发展基金
WS/^WxRY Asian dollar bond 亚洲美元债券
n#uH^@#0 Asian dollar market 亚洲美元市场
/`Yy(?, Asian dollar rate 亚洲美元利率
5Q#;4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
w},' 1 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
DJ_,1F asked price 沽盘；喊价；索价；卖方报价
# =V%S
2~ assessable income 应评税入息
I= G%r/3 assessable loss 应评税亏损
ZR.1SA0x?O assessable profit 应评税利润
+FfT)8@W assessable value 应评税值
w17\ \[ assessed profit 估定利润
X^r5su? assessed value 经评估价值
\V
/s assessment 评税；评定；估价；评税单
p(QB 5at assessment number 评税编号；估价编号
EgOA Ev assessment of additional tax 补加税评税
A[oLV"J6x5 assessment of performance 业绩评估；实绩评价
<W~5;m Assessor 评税主任
(o~f6pNB, asset price bubbles 资产价格泡沫
M#LQz~E asset-backed securities 具资产保证的证券
}S<2({GI assets accretion 资产增值
7!+kyA\}r^ assets and liabilities 资产与负债
nd3=\. (P assets betterment statement 资产递增表；资产改进表
g0v},n assets lending 实物放款；有抵押贷款
VUC assets of the company passing on the death 死者去世时转移的公司资产
_CY>45 assets pledged as security for liabilities 用作负债抵押的资产
>J_{ mU assets portfolio 资产投资组合
*:J#[ET, assets price 资产价格
xphw0Es assets quality 资产质素
(# Z2 assets realization 资产变现
,],"tzKtE assets refinancing arrangement 资产再集资安排
K QXw~g? assets securitization 资产证券化
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!Pk1P assets situated outside Hong Kong 在香港以外地方的资产
7?-eR- assets stripping 削减资产；拆卖资产
)z&0 g2Am assets value 资产值
\HLI
y assignee 承让人
9!b,!#= assignment 转让；转让书；转让契
(f#QETiV assignment of interest 权益转让
j / 4N assignment of letters patent and trade mark 专利证书及商标转让
)8kcOBG^L assignment of property 物业转让；物业转让书
5!$m3j_,]? assignment right 转让权
i>HipD,TD assignor 转让人
7 Bm 18 associate 有联系的人；有关连人士；相联者；合伙人；联系人
/%EKq+ZP Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
>^LVj[.1 associate member 附属会员
;
Xrx>( n associated body corporate 相联法人团体
RIOR%~ U associated company 相联公司；联属公司
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Th@r} associated corporation 相联法团
b#bdz1@s Association of Chartered Certified Accountants [ACCA] [United Kingdom]
E/|]xKG 公认会计师公会〔英国〕
cN0|! nm* Association of Futures Exchange Brokers 香港期货经纪协会
1|bu 0d\] Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
eZ5UR01 4 association of underwriters 承保人组织
[S gWUP* assumption of control 接管
#qXE[% assurance 担保；保险；转易；转易书
4r ;!b;3 assurance of interest 权益的转易
OSk:njyC[ at 19XX price 按一九ＸＸ年价格计算
lE:X~RO"~ at a discount 按赔价计算；按贴水价格计算；打折扣
Xoyk 'T] - at a premium 按溢价计算；按升水价格计算
qIcQPJn!} at call 通知付款；按通知
i/9QOw~ at constant market price 按固定市价计算
) W95)] at constant price 按固定价格计算
Q];gC{I at cost 按成本计算
Mz T#1~ at current market price 按当时市价计算；按现时市价计算
^prseO?A at current price 按当时价格计算；按现时价格计算
6k uN) at factor cost 按要素成本计算；按生产要素成本计算
&o{I9MD at money-of-the-day price 按付款当日价格计算
La48M'u at or better 按指定或较佳价位〔买卖指令〕
0-p LCf at par 按面值计算；平价
N(>a-a at sight 见票即付
6NH.!}"G9 at the close 按收市盘
I G0$OtG at the opening 按开市盘
:VP4|H#SP attestation 见证；见证条款
})!d4EcZf at-the-money option 平价期权
G3n* bv attorney 受权人；受托代表人
kKVd4B[#* attornment 新拥有人承认书
%[\:
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jK/2n} q&] attributable share value 可归属股份价值
H1_XEcaM+* Auckland Stock Exchange 奥克兰证券交易所
s|rlpd4y auction 拍卖
O&l(` *P auctioneer 拍卖商
*')BP;|V` audit 审计；核数
5QB] 2c^ Audit Commission 审计署
vzJ69%E_ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
.w/#S-at 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
t1?e$s audit review 帐目审查
r7Bv?M^! Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
`)e;bLP audited account 审计帐目；经审计的帐目
c[E{9wp v audited annual account 经审计的周年帐目
s^ rO I~ audited balance sheet 经审计的资产负债表
Nv "R'Pps auditor 核数师；核数主任；审计师
*vv <@+ gA auditor's certificate 核数师证明书；审计师证明书
h=SQ]nV{ auditor's report 核数师报告；审计师报告
} [}u5T`w> Aussie bond 澳元债券
0cZyO$. austerity budget 紧缩预算
dl;~-'0 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
i)f3\?,, Australia All Ordinaries Index 澳洲所有普通股票指数
mbxJS_P Australian Dollar [AUD] 澳元
95B w;U3E Australian Options Market 澳大利亚期权市场
1}#v<b$ Australian Securities Commission 澳洲证券事务监察委员会
@?iLz7SPk Australian Society of Certified Practising Accountants 澳洲执业会计师公会
3xef>Xv= Australian Stock Exchange 澳大利亚证券交易所
*k==2figz Austrian Schilling [ATS] 奥地利先令
g]85[xz authentication 认证；鉴证
)hm U/E @ authority to purchase 委托购买证；委购书
geU-T\1[l authorization 认可；核准；授权；授权书
i3t=4[~oL authorization by direction 指示授权
<GPL8 D authorization by instruction 指令授权
~R/w~Kc!/A authorization by warrant 令状授权
(A O]f fBU authorization of unit trust 单位信托的认可
,/6V ^K authorized agent 指定代理人
/Y5I0Ko Uw authorized capital 法定资本
,{:c<W:A] authorized clerk 出市员
^@ s!"c authorized dealer 认可交易商
v{ `Z authorized financial institution 认可财务机构
K y~
9's authorized fund 认可基金
UgDa i?b1 authorized fund house 获授权的基金公司；认可基金公司
& i"33.# ] authorized institution 认可机构
jm&?;~>O authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
I2kqA5>)j authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
JbpKstc; authorized insurer 获授权保险人；获认可承保人
-/|O*oZ authorized investment 特准投资项目
=2uE\6Fl, authorized person 获授权人
(q`Jef authorized representative 获授权代表
5r" BavA authorized share capital 法定股本
u\=gps/Z automated quotation system 自动报价系统
!t "uNlN Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
11}sRu/ 自动交易系统〔香港期货交易所有限公司〕
~ K% ]9
automatic adjustment mechanism 自动调整机制
f gI.q automatic adjustment system 自动调整系统
P`6
T;|VDk Automatic Clearing House 自动票据交换所
ov : h4 automatic exchange rates accumulation system 自动化汇率累集系统
b\NWDH7} Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
xb\(>7M6Y automatic teller machine [ATM] 自动柜员机
c'OJodpa autopay 自动转帐
vR`-iRQ?_ available assets 可用资产
/+4Dq4{ t) available fiscal reserve 现存财政储备
u /!U/| available profit 可用利润
rg+28tlDn Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
S!.aBAW average 平均；平均数；海损
#n %?} average basic salary 平均基本薪金
nN>D=a"&F average consumer expenditure 平均消费开支；一般消费开支
> "?HbR9 average cost 平均成本
$_ub.g| average cost of land production 增辟土地平均成本
'7o' u] average daily turnover 平均每日成交额
hu~02v5 average daily wage rate 平均每日工资率
.O @bX) average expenditure pattern 平均开支模式
G}ElQD average growth rate 平均增长率
W=M&U average net fixed assets 固定资产平均净值
^(m`5]qr7J average of relatives 相对价格平均数
qY\zZ average price 平均价格
(y|{^@ average propensity to consume 平均消费倾向；一般消费倾向
@z"Zj 3ti average propensity to save 平均储蓄倾向；一般储蓄倾向
zf $&+E - average rate 平均率
Hb 'fEo r average revenue 平均收入；平均收益
9(lIz{ average stock 平均库存；平均存货
lz\{ X average yearly rent 平均年租
vW]Frb avoidance of double taxation 避免双重课税
1 Uz'= a avoidance of tax 避税
