A:
NDRD P D A share Ａ股；甲类股份
o@A`AA9 abatement of tax 减税；减扣免税额
21!X[) r ABN AMRO Bank N.V. 荷兰银行
&[yC M! above-the-line expenditure 线上项目支出；经常预算支出
&A
s>Y,y above-the-line receipt 线上项目收入；经常预算收入
s8
WB!x {t ABSA Asia Limited 南非联合亚洲有限公司
RxP~%oADw absolute change 绝对数值变更
her>L3G-E absolute expenditure 实际开支
7nPg2K& absolute guideline figure 绝对准则数字
,Ee5}#dI absolute interest 绝对权益
r(^00hvH absolute order of discharge 绝对破产解除令
HD< $0M| absolute profit margin 绝对利润幅度
]v<8 l4p; absolute value 实值；绝对值
hT^& *}G absolutely vested interest 绝对既得权益
IYn`&jS{ absorbed cost 已吸收成本；已分摊成本
=Ji[ ;wy@ absorption 吸收；分摊；合并
co,0@.i absorption rate 吸收率；摊配率；分摊率
)Q1aAS3 ACB Finance Limited 亚洲商业财务有限公司
wai3g-` acceptable form of reciprocity 合理的互惠条件
X&[Zk5DU* acceptable rate 适当利率；适当汇率
/ US% s acceptance agreement 承兑协议
<?A4/18K acceptance for honour 参加承兑
?Nt( sZ- acceptor 承兑人；接受人；受票人
jA "}\^%3 acceptor for honour 参加承兑人
IWYQ67Yj accident insurance 意外保险
Kjbk
zc1 Accident Insurance Association of Hong Kong 香港意外保险公会
^m7y=CJM accident insurance scheme 意外保险计划
TJYhgna accident year basis 意外年度基准
+1#oVl! accommodation 通融；贷款
8`S1E0s accommodation bill 通融票据；空头票据
>-c?+oy accommodation party 汇票代发人
I{w(`[Nxw* account balance 帐户余额；帐户结余
1{/Cr K/o account book 帐簿
x((u account collected in advance 预收款项
f:3cV(mC account current book 往来帐簿
dQ;8,JzIw& account of after-acquired property 事后取得的财产报告
g]j&F65D account of defaulter 拖欠帐目
6}Y==GP t account payable 应付帐款
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=cZ.HP account payee only [A/C payee only] 只可转帐；存入收款人帐户
~> )>hy) account receivable 应收帐款
h,y_ ^cf account receivable report 应收帐款报表
ZeG4z({af account statement 结单；帐单；会计财务报表
0J?443A Y account title 帐户名称；会计科目
'g <"@SS+ accountant's report 会计师报告
>Ec;6V
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'WHI.*= accounting and auditing procedure 会计与审计程序；会计与核数程序
T0A=vh;S Accounting Arrangements 《会计安排》
e
6wevK\ accounting basis 会计基础
8'E7Uj accounting by Official Receiver 破产管理署署长呈交的帐目
&@xm< A\S Accounting Circular 《会计通告》
tJ\v>s-f accounting class 会计类别
}!xc@ accounting date 记帐日期；会计结算日期
5OPvy,e6 accounting for money 款项核算
pj7a l; Accounting Officer 会计主任
H|e7 IsY% accounting period 会计报告期；会计期
S['rTu k accounting policy 会计政策；会计方针
$$Tf1hIg accounting practice 会计惯例
{li
Q&AZ accounting principle 会计准则
B4HMs$> accounting record 会计记录
9e.v[K ~ accounting report 会计报告
@r<2]RXlc Accounting Services Branch [Treasury] 会计事务部〔库务署〕
mph9/ %]S Accounting Society of China 中国会计学会
Mi
NEf accounting statement 会计报表
Z Uj1vf 6I accounting system 会计制度；会计系统
w^cQL% accounting transaction 会计事项；帐务交易
-p0* R<t accounting treatment 会计处理
)Pubur %, accounting year 会计年度
7}NvO"u accretion 增值；添加
IRR b^Q6 accrual 应计项目；应累算数目
Zqf
ovG accrual basis 应计制；权责发生制
'b" 7Lzp2 accrual basis accounting 应计制会计；权责发生制会计
; d f Izi accrue 应累算；应计
>bI\p J accrued benefit 应累算利益
pub ?% accrued charges 应计费用
t(vyi accrued cumulative preference share dividend 应累算的累积优先股股息
Bx)!I]gi_ accrued expenses 应累算费用
s(Wys^[g accrued interest payable 应付利息；应计未付利息
a; a1>1 accrued interest receivable 应收利息；应计未收利息
9W-" mD; accrued right 累算权益
$mf O:% accruing profit 应累算的利润
d%L/[.& accumulated fiscal reserve 累积财政储备
%S`Wu|y accumulated profit 累积利润；滚存溢利
)x?)v#k accumulated reserve 累积储备
<3ep5` 1 accumulation of surplus income 累积收益盈余
C2b<is=H: acquired assets 既得资产
eC<? g acquisition 收购；购置；取得
ZmkH55Cn acquisition cost 购置成本
YADXXQ" acquisition expenses 购置费用
eu]qgtg~U acquisition of 100% interest 收购全部股权
ru/{s3 acquisition of control 取得控制权
YII c@ ) acquisition of fixed assets 购置固定资产
=eS?`| acquisition of shell “买壳”
LEN=pqGJ . acquisition price 收购价
zFDtC-GF act of God 天灾
2B)1
tP acting partner 执事合伙人
4\ElMb[] active market 买卖活跃的市场；交投畅旺的市场；旺市
Z;tWV%F5 active partner 积极参与的合伙人
B hjD yB active trading 交投活跃
T #:b actual circulation 实际流通
] R!YRu actual cost 实际成本
X $~T*l0 actual expenditure 实际开支；实际支出
9GT}_
^fb actual income 实际入息；实际收入；实际收益
S !lrnH actual market 现货市场
6Hy_7\$(- actual price 现货价；实际价格
A5\ Hq actual profit 实际利润
&Cm]*$? actual quotation 实盘；实际价位；实际报价
={]POL\ A actual year basis 按实际年度计算
V_e actuals 实货
w /PE )xA actuarial investigation 精算调查
rf`xY4I\ actuarial principle 精算原则
E{^W- actuarial report 精算师报告
8 }AWU Actuarial Society of Hong Kong 香港精算学会
zN)) .a actuarial valuation 精算师估值
,_<|e\>~ actuary 精算师
+!:=Mm ad referendum agreement 暂定协议；有待覆核的协定
c/j+aj0.v ad valorem duty 从价税；按值征税
MXDCOe~07 ad valorem duty system 从价税制
}7xcHVO8- ad valorem fee 从价费
jS8B:> ad valorem tariff 从价关税
'.gi@Sr5 additional allowance 额外免税额
^ rUq{ additional amount for unexpired risk 未过期风险的额外款额
M0?%r` additional assessable profit 补加应评税利润
%] :ZAmN additional assessment 补加评税
E jf5M\o additional commitment 额外承担
Qc tzIC#;k additional commitment vote 额外承担拨款
#W.vX=/* additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
yc`3) additional dependent parent allowance 供养父母额外免税额
mH\2XG8nV additional provision 额外拨款
R >&8%%# additional stamp duty 附加印花税
] O~$|Wk additional tax 补加税罚款；补加税款
9 KJ}A i Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
mb%U~Na adjudged bankrupt 被裁定破产
9HPwl adjudicated bankrupt 裁定破产人
][#|5UK8L adjudication fee 裁定费；评定印花税额手续费；评估契据费
9 :=:P> adjudication of bankruptcy 裁定破产；宣告破产
?<\2}1 adjudication of insolvency 裁定无力偿还债务
Bu?Qy z2O adjusted actual 经调整的实数；调整后的实数
\D]9:BNJ adjusted current assets 经调整的流动资产；调整后的流动资产
jaavh6 h) adjusted figure 经调整的数字；调整后的数额
q"S,<I<f adjusted liabilities 经调整的负债；调整后的负债
nqTOAL9FF adjusted loss 经调整的亏损；调整后的亏损
Tdz#,]Q 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 Q*LP{M adjusted profit 经调整的利润；调整后的利润
ufw[Ei$I: adjusted surplus 经调整的盈余额；调整后的盈余额
[f[Wz{Q#Y adjusted value 经调整的价值；调整后的价值
(#)XRm{t adjustment 调整；修订；理算〔保险〕
%" "h:1/S adjustment centre 调剂中心
tTub W=H adjustment lag 调整过程的时间差距；调整时差
vM$hCV ~N adjustment mechanism 调整机制
ma<uXq adjustment of loss 亏损调整
m~P 30) adjustment process 调整过程；调整程序
;+#Nb/M adjustment range 调整幅度
Q7 d@ +C administered exchange rate 受管制汇率
-XK;B--c Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Ho[]03 administration expenses 行政费用
WB<MU:.Vc administration fee 手续费；行政费
.=d40m administration in bankruptcy 破产管理
ro3%VA= V administration order 遗产管理令
M`@AS L:u administrator 管理人；遗产管理人
>El]5M7h7 administrator of the estate 遗产管理人
CPeu="[ admission of debt 债项承认书
nII#uI /!q admission of proof 接纳债权证明
f5{|_]q] advance 放贷款项；垫付款项；预支款项；预付款项
Z5*(xo ny0 advance account 暂支帐目；预付款帐户
.c @Y ?..+ advance compensation 预付补偿金
fOdqr advance from shareholder 股东垫款
n6M #Xc'JA advance pending reimbursement 预支以待日后付还
^Oeixi@f advanced economy 先进经济体系
qK2jJ3)> advancement 预付；预付财产
'iOa j0f advances warrant 垫款令
~ F- lO1 advancing 贷出
CF\wR;6k adverse balance 逆差
D&G?Klq adverse exchange 逆汇
h+Yd
\k advertisement addressed to shareholders 在报章刊登的致股东通告
]s E)-8 advice for collection 托收通知书
ct
OCj$$u advice of drawing 提款通知书；汇票通知书
| WTWj advice of payment 付款通知
$/@
L Advisory Committee [Securities and Futures Commission]
b?lRada{I 谘询委员会〔证券及期货事务监察委员会〕
E`hR(UL
? Advisory Committee on Diversification 经济多元化谘询委员会
".N{v1 affidavit 誓章；遗产申报誓章
K=}Eupn= affidavit of no receipt 述明无收款的誓章
~{-Ka>A affiliate 联号；联营公司；附属公司
r ?<kWR?w affiliated company 附属公司；联号；联营公司
v ;Q*0%~ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
7'Hh^0< affordability 负担能力
xO<%lq` African Development Bank [AfDB] 非洲开发银行
,oSn<$%/q after-acquired property 事后取得的财产
P/^@t+KC after-hours dealing 市后交易
S l'$w4s
after-tax profit 税后盈利；税后利润；税后溢利
;3xi.^=B agency agreement 代理协议
sDT w</@ agency expenses 代理机构的开支
`L[q`r7 agency fee 代理费
V[]Pya|s+ Agency Law 《代理法》
LHu agent 代理人；承销人
?z6K/'? agent of company 公司代理人
7N@[Rtv
agent's fee 代理人费；经纪费
$ < C",& aggregate 总计；总数；总体数字
*//z$la aggregate amount 总款额；总额
Ea'jAIFPpO aggregate assets and liabilities 总体资产与负债
XP:fL
NpQ aggregate at constant price 按固定价格计算的总体数字
.a(G=fk aggregate demand 总需求
i+< v7?:`# aggregate gross position 总持仓量
t%5bDdo aggregate limit 总限额
4K dYiuz0` aggregate of salaries tax 合计薪俸税
v WrTB aggregate performance 总体表现；总体业绩
Qp) ?wny4 aggregate supply 总体供应
f8=qnY2j aggregate surplus 总盈余
Ruq>+ }4 aggregate total 整体总额
,F` 1VpTd8 aggregate value 总值；合计价值
ggk z
fg & aggregated basis 合计基准
:%j"l7=> aggregated net chargeable income 合计应课税入息实额
9) $[W aggregation 合并计算；合计；总和
<Kr`R+Q$DN aggregation of incomes of husband and wife 夫妇入息合并计算
M8 \/[R\ aggregation of property 财产的总和
?"<m {,yQI agio 差价；贴水
< 1 m ` 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》
bi+g=cS Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
`k8j FB C
《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》
F2_'U' a Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
J kAd3ls 《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》
f}4A ,%:1 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<RbfW'<G 《香港政府和大韩民国政府关于相互促进和保护投资协定》
w^ofH-R/ agreement for a settlement 授产协议
+~o f# agreement for assignment 转让协议
ydY 7 :D agreement for sale 售卖协议；买卖协议
LjW32>B agreement for sale and purchase 买卖协议
`' EG7 agreement for the payment of interest 支付利息协议
Vkd_&z7 agreement for the repayment of money 还款协议
f#!nj]}# agreement of reinsurance 再保险协议
%21 |-B Agricultural Bank of China 中国农业银行
vdB2T2F air passenger departure tax 飞机乘客离境税
iycceZ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
P O0Od z airport tax 机场税
Q)M-f;O alcohol duty 酒精税
+F-Y^): alienation 让与；让渡；转让
rUyGTe(@h alimony 生活费；赡养费
9 m v0} I All Ordinaries Index [AOI] 所有普通股指数
B"#pvJN all risks 全险；综合险
a_{'I6a*, All Sales Record for Stock Market 《股票市场成交报告》
w2/3[VZ}l Allied Capital Resources Limited 新联财务有限公司
8 9{ ;R all-items index [Consumer Price Index] 总指数〔消费物价指数〕
1|ddG010 allocation letter 拨款信件
}U5$~, *p allocation of fund 分配款项；预留款项
G?\eO&QG{" allocation of profit 利润分配；溢利分配
6- /W4L)?> allocation warrant 拨款令
u8| CeA allotment 分配；配股
ZF#n(Y? allotment notice 股份配售通知；配股通知
,WnZ^R/n allotment of shares 股份分配
n
c~JAT# ' allowable 可获宽免；免税的
J&JZYuuf allowable business loss 可扣除的营业亏损
a j
.7t =^ allowable expenses 可扣税的支出
I5g|)Y Q allowance 免税额；津贴；备抵；准备金
ePv`R'# allowance for debts 债项的免税额
^J^FGo|M allowance for depreciation by wear and tear 耗损折旧免税额
vSoG] :1 allowance for funeral expenses 殡殓费的免税额
-O=xgvh" allowance for inflation 为通货膨胀而预留的款项；通胀准备金
T3"'`Sd9; allowance for repairs and outgoings 修葺及支出方面的免税额
{YrA [ 9 allowance to debtor 给债务人的津贴
%Ny1H/@Q1+ alteration of capital 资本更改
T3SF G]H alternate trustee 候补受托人
|S@ amalgamation 合并
Z(R0IW ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
gp $Rf9\ ambit of charges 征税范围；收费范围
QkHG `yW amended valuation 经修订的估值
-JPkC(V7] American Commodities Exchange 美国商品交易所
,g*3u American Express Bank Limited 美国运通银行
S*J\YcqSC American Stock Exchange 美国证券交易所
ZfVY:U:o> amortization 摊销
bT
T> amount due from banks 存放银行同业的款项
@.}Y'`9L amount due from banks abroad 存放海外银行同业的款项
$9X?LGUz amount due from holding companies 控股公司欠款
$""k Z amount due from local banks 存放本港银行同业的款项
Lpkx$QZ amount due to banks 银行同业的存款
h>cjRH?e amount due to banks abroad 海外银行同业的存款
F Qk amount due to holding companies 控股公司存款
3$5E1*ed amount due to local banks 本港银行同业的存款
?vI2mr a+ amount due to outport banks 外埠银行同业的存款
iPWr- amount for note issue 发行纸币的款额
3#]II j`\ amount of bond 担保契据的款额
~[og\QZX amount of consideration 代价款额
/4;A.r`; amount of contribution 供款数额
jJt4{c amount of indebtedness 负债款额
-J#RGB{7 amount of principal of the loan 贷款本金额
8+".r2*_iO amount of rates chargeable 应征差饷数额
\ )> #`X amount of share capital 股本额
\QF0(*!! amount of sums assured 承保款额
59W~b WHCP amount of variation 变动幅度
hmG8
{h/ amount of vote 拨款数额
rbIYLVA+V amount payable 应付款额
jAy2C&aP amount receivable 应收款额
~%M*@ fm Amsterdam Stock Exchange 阿姆斯特丹证券交易所
E .ji;5 analysis 分析
Ij =NcP ancillary risk 附属风险
wpi$-i` annual account 周年帐目；周年帐目报表；年度决算；年结
+_bxza(ma{ annual accounting date 年结日期
JhTr{8 { annual allowance 每年免税额；年积金；年度津贴；年津
@V5i annual balance 年度余额
jrz.n 4Y` annual disposable income 每年可动用收入
Iu`S0#+ annual estimates 周年预算
L+
XAbL) annual fee 年费
cjO %X annual general meeting 周年大会
FeO1%#2<y annual growth rate 年增率；每年增长率
J-uQF| annual long-term supplement 长期个案每年补助金
H<<t^,E^.t annual pensionable emolument 可供计算退休金的年薪
0rI/ $ annual report 年报
6vps`k$,~ Annual Report on the Consumer Price Index 《消费物价指数年报》
nHq4 f&(H annual return 周年报表；周年申报表；每年报税表格
mXS] SE Annual Return Rules 《周年报表规则》
XK@&$~iA3 annual review of consumer prices 每年消费物价回顾
jV%=YapF annual roll-forward basis 逐年延展方式
X OI"BLd annual salary 年薪
)rAJ>; annual statement 年度报表；年度决算表
'@M"#`#0 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
T{m) = (q annuitant 年金受益人
$0un`&W annuity 年金
nT wJR annuity contract 年金合约
*mJ#|3I< annuity on human life 人寿年金
= _ N[mR^ antecedent debt 先前的债项
>qr/1mW ante-dated cheque 倒填日期支票
[{GN#W|AGP anticipated expenditure 预期开支
='4)E6ea? anticipated net profit 预期纯利
/EP
z T7 anticipated revenue 预期收入
f_xv X f: anti-inflation measure 反通货膨胀措施
chKEGosbF anti-inflationary stance 反通货膨胀立场
"p|.[d apparent deficit 表面赤字
UA2 KY}pz5 apparent financial solvency 表面偿债能力
5~jz| T}s apparent partner 表面合伙人
f8N* [by application for personal assessment 个人入息课税申请书
"M /Cl| z
application of fund 资金应用
n=F
r v*"Z application to release as liquidator and to destruct the books of accounts and documents
oaPWe M+ 申请免除清盘人职务及毁灭帐簿与文件
L]!![v.VY appointed actuary 委任精算师
#ley3rJW] appointed auditor 委任核数师；委任审计师
!!V1#?0jw appointed trustee 委任的受托人
8Q)|8xpYS appointer 委任人
v7KBYN apportioned pro rata 按比例分摊
{7]maOg>7J apportionment 分配；分摊
pmWy:0 R Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
v@q&B|0 apportionment formula 分摊方程式
.|hsn6i /- apportionment of estate duty 遗产税的分摊
|W=-/~X appraisal 估价；评估
[+R_3'aK appreciable growth 可观增长
X;UEq]kcmn appreciable impact 显着影响
8 zlvzp appreciable increase 可观增长
G7v<Q,s appreciation 增值；升值
dW!El^w} appreciation against other currencies 相对其他货币升值
"M[&4'OM appreciation of the exchange value of Hong Kong dollar 港元汇值上升
zp}pS2DU appreciation tax 增值税
*>mjUT}cP appropriation 拨款；拨用；拨付
" -X8 appropriation account 拨款帐目
~TS!5Wiv Appropriation Bill 拨款法案
[TUs^%2@ appropriation-in-aid system 补助拨款办法
cHT\sJo`l approved assets 核准资产
y {Bajil approved basket stock 认可一篮子证券
+PADy8 approved budget 核准预算
%Y=r5'6l approved charitable donation 认可慈善捐款
|?Edk7` approved charitable institution 认可慈善机构
8OV =;aM?{ approved currency 核准货币；认可货币
G6W|l2P! approved estimates 核准预算
PLz+%L;{ approved estimates of expenditure 核准开支预算
K\fD '; approved overseas insurer 核准海外保险人
Y%0rji approved overseas trust company 核准海外信托公司
")vtS}Ekt approved pooled investment fund 核准汇集投资基金
^0}wmxDq approved provident fund scheme 认可公积金计划
s5mJ
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3F!)7 approved redeemable share 核准可赎回股份
5W w,vSCV) approved regional stock 认可地区性证券
M /9[P*
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\< T7EV. approved subordinated loan 核准附属贷款
H? Q--pG8 arbitrage 套戥；套汇；套利
-=gI_wLbM arbitrageur 套戥者；套汇者
x7<l*WQ arbitrary amount 临时款项
fKr_u<| arrangement 措施；安排；协定
v^s ?=9 arrears 欠款
pL;e(lM arrears of pay 欠付薪酬
~?fl8RF\ arrears of revenue 逾期未收税款；逾期未收的帐项
MD<x{7O12> articles of association 组织章程；组织细则；组织章程细则
n w`rH* Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
YsVKd h ascertainment of profit 确定利润
e Ru5/y~ "Asia Clear" “亚洲结算系统”
HK<S|6B7V Asia Commercial Bank Ltd. 亚洲商业银行有限公司
u pUJF`3 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
26k~Z} Asian Development Fund [ADF] 亚洲发展基金
\$DBtq5= Asian dollar bond 亚洲美元债券
CdmpKkq# Asian dollar market 亚洲美元市场
WoGnJ0N q Asian dollar rate 亚洲美元利率
71P. 9Iz Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
![r)KE=v8I Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
0)b1'xt', asked price 沽盘；喊价；索价；卖方报价
.JB1#&B + assessable income 应评税入息
F*Hov xez assessable loss 应评税亏损
Vjt7X"_/ assessable profit 应评税利润
tx9 %.)M:n assessable value 应评税值
W5Pur
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HpIi- Es7C assessed value 经评估价值
ILH[q> assessment 评税；评定；估价；评税单
8N9,HNBT$ assessment number 评税编号；估价编号
Yu_
eCq5/ assessment of additional tax 补加税评税
uE (5q!/ assessment of performance 业绩评估；实绩评价
C(B"@ Assessor 评税主任
Q$]1juqg asset price bubbles 资产价格泡沫
G BRiU &D asset-backed securities 具资产保证的证券
/|U bYe, assets accretion 资产增值
oPa oQbR(A assets and liabilities 资产与负债
vf<Dqy <M. assets betterment statement 资产递增表；资产改进表
rKslgZhQ assets lending 实物放款；有抵押贷款
hrzxc4,W assets of the company passing on the death 死者去世时转移的公司资产
>yT1oD0+x assets pledged as security for liabilities 用作负债抵押的资产
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vR\ assets portfolio 资产投资组合
CVkJMH_ assets price 资产价格
Z`GEF|eh assets quality 资产质素
SIR2 Kc0 assets realization 资产变现
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n$'1Q assets refinancing arrangement 资产再集资安排
MoE h25U. assets securitization 资产证券化
Hmhsb2`\ assets situated outside Hong Kong 在香港以外地方的资产
Y:m8UnT assets stripping 削减资产；拆卖资产
z2, NWmP|w assets value 资产值
$yj*n; assignee 承让人
w ~crj$ UM assignment 转让；转让书；转让契
8?kB+}@6X assignment of interest 权益转让
1pDU}rPJ. assignment of letters patent and trade mark 专利证书及商标转让
:R:@V#Y assignment of property 物业转让；物业转让书
U"Bge\6x= assignment right 转让权
8,vP']4r% assignor 转让人
fSVM[ associate 有联系的人；有关连人士；相联者；合伙人；联系人
hslT49m> Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
v< 2,OcH associate member 附属会员
V?x&\< ;, associated body corporate 相联法人团体
A&v Qtd associated company 相联公司；联属公司
9IG<9uj associated corporation 相联法团
(0LA. aBIf Association of Chartered Certified Accountants [ACCA] [United Kingdom]
's a)_?Hy 公认会计师公会〔英国〕
#Y-_ kQV* Association of Futures Exchange Brokers 香港期货经纪协会
4Y1^ U{A+ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Vb J E zl association of underwriters 承保人组织
{ 6qxg _{ assumption of control 接管
:PY8)39@K assurance 担保；保险；转易；转易书
9 4lt?|3= assurance of interest 权益的转易
#EE<MKka at 19XX price 按一九ＸＸ年价格计算
8L/ XZ) at a discount 按赔价计算；按贴水价格计算；打折扣
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?9}TG| at a premium 按溢价计算；按升水价格计算
upk_;ae at call 通知付款；按通知
z~p!7q&g at constant market price 按固定市价计算
40].:9VG at constant price 按固定价格计算
udr|6EjD. at cost 按成本计算
s/11 TgJ at current market price 按当时市价计算；按现时市价计算
w ?nSQBz$ at current price 按当时价格计算；按现时价格计算
w;AbJCv2 at factor cost 按要素成本计算；按生产要素成本计算
G@jx&#v at money-of-the-day price 按付款当日价格计算
|HY{Q1% at or better 按指定或较佳价位〔买卖指令〕
30Qp:_D at par 按面值计算；平价
$qg 2@X. at sight 见票即付
pMViq0 at the close 按收市盘
Q7v 1x BM at the opening 按开市盘
iRG6Cw2 attestation 见证；见证条款
$kmY[FWu? at-the-money option 平价期权
l" X,[ attorney 受权人；受托代表人
&c&TQkx attornment 新拥有人承认书
D^F=:-l
m attributable profit 可归属利润
T9r6,yY attributable share value 可归属股份价值
\?8q&o1=] Auckland Stock Exchange 奥克兰证券交易所
&;JeLL1J auction 拍卖
8
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!~'D;Jh audit 审计；核数
5{1=BZftZ Audit Commission 审计署
Zn)o@'{}{ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
-}o H],C 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
J
n2QvUAZ& audit review 帐目审查
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Lp Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
j%] sym audited account 审计帐目；经审计的帐目
R! X+- audited annual account 经审计的周年帐目
gC kR$.-E audited balance sheet 经审计的资产负债表
ZDI?"dt{ auditor 核数师；核数主任；审计师
O6b+eS auditor's certificate 核数师证明书；审计师证明书
?LU>2! jN auditor's report 核数师报告；审计师报告
V7gL*,3>= Aussie bond 澳元债券
UEYJd&n0CB austerity budget 紧缩预算
C; U4`0=8 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
awz.~c++ Australia All Ordinaries Index 澳洲所有普通股票指数
7) RvBcM Australian Dollar [AUD] 澳元
OuWRLcJ! Australian Options Market 澳大利亚期权市场
ScVbo3{m*T Australian Securities Commission 澳洲证券事务监察委员会
j!k$SDA- Australian Society of Certified Practising Accountants 澳洲执业会计师公会
r #w 7qEtD Australian Stock Exchange 澳大利亚证券交易所
[GI2%uA0 Austrian Schilling [ATS] 奥地利先令
sVmqx ^- authentication 认证；鉴证
*u,&?fCl authority to purchase 委托购买证；委购书
PG Y x] r authorization 认可；核准；授权；授权书
+t g${3ti_ authorization by direction 指示授权
Rm$( X5x>o authorization by instruction 指令授权
>nvK{6xR: authorization by warrant 令状授权
' T7 3V authorization of unit trust 单位信托的认可
v AeVQ~ authorized agent 指定代理人
~Ij/vyB_ authorized capital 法定资本
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6jm/y@|F! authorized dealer 认可交易商
u%" 5<ll authorized financial institution 认可财务机构
;Kg7 }4`I authorized fund 认可基金
D97 v fC authorized fund house 获授权的基金公司；认可基金公司
/f+BeQ3#/ authorized institution 认可机构
hPgYKa8u authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
pSYEC, 0B authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
SsfC
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CMv8n@ry authorized investment 特准投资项目
D ZH2 U+K authorized person 获授权人
Hm|N { authorized representative 获授权代表
P39oHW authorized share capital 法定股本
"<)Jso| automated quotation system 自动报价系统
OmfHr lA Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
S-7 C 'dc 自动交易系统〔香港期货交易所有限公司〕
pbWjTI $ automatic adjustment mechanism 自动调整机制
c_ .Fe'E automatic adjustment system 自动调整系统
i? eV i Automatic Clearing House 自动票据交换所
% hH> % automatic exchange rates accumulation system 自动化汇率累集系统
$ZB`4!JxG Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
W* v3B. automatic teller machine [ATM] 自动柜员机
A>FWvlLw'm autopay 自动转帐
C,LosA d available assets 可用资产
NB.'>Sar available fiscal reserve 现存财政储备
#67 7,dn available profit 可用利润
%CgV:.,K Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
MTNC{:Q average 平均；平均数；海损
, \RR@~u' average basic salary 平均基本薪金
jPx} -_jM average consumer expenditure 平均消费开支；一般消费开支
]TcQGW@' average cost 平均成本
[io|qLr}\ average cost of land production 增辟土地平均成本
a=9Q wEZ average daily turnover 平均每日成交额
&Ll&A@yU average daily wage rate 平均每日工资率
G) Y,*., average expenditure pattern 平均开支模式
uAoZ&8D6 average growth rate 平均增长率
@^g~F &Ta average net fixed assets 固定资产平均净值
H ="I=} average of relatives 相对价格平均数
D$NpyF.87 average price 平均价格
*{Z=)k% average propensity to consume 平均消费倾向；一般消费倾向
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average propensity to save 平均储蓄倾向；一般储蓄倾向
pW>{7pXn average rate 平均率
91q average revenue 平均收入；平均收益
HGd.meQ average stock 平均库存；平均存货
0plX"NU average yearly rent 平均年租
F>X<=YO0 avoidance of double taxation 避免双重课税
pe3;pRh' avoidance of tax 避税
