A:
%eX{WgH A share Ａ股；甲类股份
x'+ T/zw abatement of tax 减税；减扣免税额
|jI# "LbF ABN AMRO Bank N.V. 荷兰银行
3LAIl913 above-the-line expenditure 线上项目支出；经常预算支出
mw_~*Nc'9 above-the-line receipt 线上项目收入；经常预算收入
5's87Z;6 ABSA Asia Limited 南非联合亚洲有限公司
a|%J=k>> absolute change 绝对数值变更
\w/yF4,3<w absolute expenditure 实际开支
`IP/d absolute guideline figure 绝对准则数字
.z]Wyx&/U absolute interest 绝对权益
+]*zlE\N` absolute order of discharge 绝对破产解除令
VC Y\be absolute profit margin 绝对利润幅度
YPU*@l > absolute value 实值；绝对值
}#L^! \V } absolutely vested interest 绝对既得权益
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=V8g?L absorbed cost 已吸收成本；已分摊成本
+MR.>" absorption 吸收；分摊；合并
8$")%_1] absorption rate 吸收率；摊配率；分摊率
9!6f-K ACB Finance Limited 亚洲商业财务有限公司
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acceptable form of reciprocity 合理的互惠条件
=d".|k acceptable rate 适当利率；适当汇率
0" kbrv2y acceptance agreement 承兑协议
_wTOmz%|R acceptance for honour 参加承兑
(KFCs^x7wG acceptor 承兑人；接受人；受票人
C<N LE- acceptor for honour 参加承兑人
iX0i2ek accident insurance 意外保险
h]Wr [v Accident Insurance Association of Hong Kong 香港意外保险公会
4lr(,nPRD accident insurance scheme 意外保险计划
I KqQ>Z-q~ accident year basis 意外年度基准
H\ h3 TdL accommodation 通融；贷款
< vL,*.zd accommodation bill 通融票据；空头票据
HBy[FYa4 accommodation party 汇票代发人
1,6}_MA account balance 帐户余额；帐户结余
9KDEM gCW account book 帐簿
wP 6 Fl L account collected in advance 预收款项
D&od?3}E account current book 往来帐簿
"U e. @> account of after-acquired property 事后取得的财产报告
Mm xlp .l account of defaulter 拖欠帐目
fmQ_P.c account payable 应付帐款
@OV| ]u account payee only [A/C payee only] 只可转帐；存入收款人帐户
*AG#316 account receivable 应收帐款
:yRo3c account receivable report 应收帐款报表
KV]X@7`@ account statement 结单；帐单；会计财务报表
`7[EKOJ3g account title 帐户名称；会计科目
V}J)\VZ2# accountant's report 会计师报告
w1hPc!I Accountant's Report Rules 会计师报告规则
Z3#P,y9@ accounting and auditing procedure 会计与审计程序；会计与核数程序
KV}FZ3jY Accounting Arrangements 《会计安排》
qs1 ?IYD accounting basis 会计基础
m+b): accounting by Official Receiver 破产管理署署长呈交的帐目
mtJ9nC Accounting Circular 《会计通告》
'?!zG{x accounting class 会计类别
Zo |.1pN accounting date 记帐日期；会计结算日期
z> XrU>} accounting for money 款项核算
=T -&j60 Accounting Officer 会计主任
xAK6pDp accounting period 会计报告期；会计期
+b.g$CRr accounting policy 会计政策；会计方针
T^Y([23 accounting practice 会计惯例
).Fpgxs accounting principle 会计准则
@aAW*D~-J accounting record 会计记录
|% J {RA accounting report 会计报告
4[.oPK=i Accounting Services Branch [Treasury] 会计事务部〔库务署〕
j"}*T Accounting Society of China 中国会计学会
aNSc F accounting statement 会计报表
W~zbm] accounting system 会计制度；会计系统
v9:9E|, U+ accounting transaction 会计事项；帐务交易
le1}0 L accounting treatment 会计处理
2[Z,J %:0 accounting year 会计年度
'9S 8}q accretion 增值；添加
UELy"z
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x,rlrxI accrual basis 应计制；权责发生制
01}C^iD accrual basis accounting 应计制会计；权责发生制会计
gG]Eeu+z
accrue 应累算；应计
: ]s UpO accrued benefit 应累算利益
$K]m{ accrued charges 应计费用
[#l*_0 accrued cumulative preference share dividend 应累算的累积优先股股息
:K-~fA%kt? accrued expenses 应累算费用
Q?nN!e T accrued interest payable 应付利息；应计未付利息
W yB3ls ~ accrued interest receivable 应收利息；应计未收利息
S #MZV@nGF accrued right 累算权益
E ;Y;z accruing profit 应累算的利润
M!/Cknm accumulated fiscal reserve 累积财政储备
55tKTpV accumulated profit 累积利润；滚存溢利
v*;-yG& accumulated reserve 累积储备
C S@FYO accumulation of surplus income 累积收益盈余
{_`^R>"\&w acquired assets 既得资产
8d O! acquisition 收购；购置；取得
&7 `^i.fh) acquisition cost 购置成本
JTr vnA acquisition expenses 购置费用
SSPHhAeH8 acquisition of 100% interest 收购全部股权
nSW=LjrO~< acquisition of control 取得控制权
b\3Oyp> acquisition of fixed assets 购置固定资产
lBK}VU^ acquisition of shell “买壳”
~rDZ?~% acquisition price 收购价
lwrC pD . act of God 天灾
,u+PyG7 cb acting partner 执事合伙人
QWD'!)Zb active market 买卖活跃的市场；交投畅旺的市场；旺市
xD5:RE~g active partner 积极参与的合伙人
L\@I*QP active trading 交投活跃
G_0(
|% actual circulation 实际流通
n;@bLJ$W actual cost 实际成本
d Vj_8> actual expenditure 实际开支；实际支出
W+PJZn actual income 实际入息；实际收入；实际收益
x c/}#>ED actual market 现货市场
h-G)o[MA actual price 现货价；实际价格
#
WAZ9,t actual profit 实际利润
l8I /0 `_ actual quotation 实盘；实际价位；实际报价
swK-/$# actual year basis 按实际年度计算
9;r)#3Q[^ actuals 实货
]^lw*724'> actuarial investigation 精算调查
$oj:e?8N actuarial principle 精算原则
PmKeF} actuarial report 精算师报告
Bwa'`+bC Actuarial Society of Hong Kong 香港精算学会
7*
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EB2w0a5 actuary 精算师
|G?htZF ad referendum agreement 暂定协议；有待覆核的协定
Y8m1M-#w ad valorem duty 从价税；按值征税
TygW0b 1 ad valorem duty system 从价税制
8n 'B6hi ad valorem fee 从价费
(Tn- >).AO ad valorem tariff 从价关税
do*EKo additional allowance 额外免税额
l:j4Ft 8 additional amount for unexpired risk 未过期风险的额外款额
|N%fMPKa additional assessable profit 补加应评税利润
F
P* lQRA additional assessment 补加评税
%kS(LlL+6 additional commitment 额外承担
)(ImLbM) additional commitment vote 额外承担拨款
1guJG_;z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
`%+Wz0(K additional dependent parent allowance 供养父母额外免税额
_H j!2 ' additional provision 额外拨款
Xs~[ & additional stamp duty 附加印花税
2w["aVr
= additional tax 补加税罚款；补加税款
,1 [q^-9 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
'}fzX2Q# adjudged bankrupt 被裁定破产
NYrQ$N" adjudicated bankrupt 裁定破产人
v6>_ j
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{ys=Ndo8 adjudication of bankruptcy 裁定破产；宣告破产
v2B0q4*BS? adjudication of insolvency 裁定无力偿还债务
=<? +#-;p adjusted actual 经调整的实数；调整后的实数
j@SQ~AS adjusted current assets 经调整的流动资产；调整后的流动资产
$npT[~U5
adjusted figure 经调整的数字；调整后的数额
-_1>C\h" adjusted liabilities 经调整的负债；调整后的负债
wB!Nc Y\p adjusted loss 经调整的亏损；调整后的亏损
WU71/PYm` adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
^Wt * adjusted profit 经调整的利润；调整后的利润
R)QC )U adjusted surplus 经调整的盈余额；调整后的盈余额
V:VO[e<e adjusted value 经调整的价值；调整后的价值
~GL] wF2# adjustment 调整；修订；理算〔保险〕
,n3a
gkPO> adjustment centre 调剂中心
9%B\/&f adjustment lag 调整过程的时间差距；调整时差
0:9.;x9_ adjustment mechanism 调整机制
G+X
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xl A$:M& adjustment process 调整过程；调整程序
uTKD 4yig adjustment range 调整幅度
2Q J{a46} administered exchange rate 受管制汇率
,N !o Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
2E}*v5b, administration expenses 行政费用
P_*" dza administration fee 手续费；行政费
<Bw^!.jAF administration in bankruptcy 破产管理
X!9 B2w administration order 遗产管理令
{(r`k;fB administrator 管理人；遗产管理人
6)Y.7 XR administrator of the estate 遗产管理人
X ]wRwG admission of debt 债项承认书
;#vKi0V7 admission of proof 接纳债权证明
whi`Z:~ advance 放贷款项；垫付款项；预支款项；预付款项
@~YYD#'vNY advance account 暂支帐目；预付款帐户
\$*7 >`k advance compensation 预付补偿金
]x(e&fyHB advance from shareholder 股东垫款
5N/% v&1 advance pending reimbursement 预支以待日后付还
D ,o}el advanced economy 先进经济体系
5h Q E4/hH advancement 预付；预付财产
PH+ S};Uxv advances warrant 垫款令
B{'( L | advancing 贷出
VJickXA adverse balance 逆差
{<R2UI 5m5 adverse exchange 逆汇
8, ? h~prc advertisement addressed to shareholders 在报章刊登的致股东通告
'Vz P}; advice for collection 托收通知书
B9NWW6S advice of drawing 提款通知书；汇票通知书
19E 8'@ advice of payment 付款通知
t t0f-:# Advisory Committee [Securities and Futures Commission]
apg=-^L' 谘询委员会〔证券及期货事务监察委员会〕
HY &aV2|A1 Advisory Committee on Diversification 经济多元化谘询委员会
$}>+kHoT{ affidavit 誓章；遗产申报誓章
+@p%
p affidavit of no receipt 述明无收款的誓章
mLP.t%?# affiliate 联号；联营公司；附属公司
E5I"%9X0H affiliated company 附属公司；联号；联营公司
7 " 20hAd affirmation [estate duty] 非宗教式宣誓〔遗产税〕
I %sFqh> affordability 负担能力
U%q7Ai7 African Development Bank [AfDB] 非洲开发银行
0K`#>}W #X after-acquired property 事后取得的财产
y5?RVlKJ after-hours dealing 市后交易
:,'wV S8"] after-tax profit 税后盈利；税后利润；税后溢利
95A1:A^t agency agreement 代理协议
E\as@pqo\p agency expenses 代理机构的开支
k <=//r agency fee 代理费
4dO~C Agency Law 《代理法》
eYN5;bx)W agent 代理人；承销人
|wiqGzAr{ agent of company 公司代理人
F'4w;-ax agent's fee 代理人费；经纪费
1(I6.BHW aggregate 总计；总数；总体数字
q7_ m&-0) aggregate amount 总款额；总额
ew#B [[ aggregate assets and liabilities 总体资产与负债
xv(9IEjt0 aggregate at constant price 按固定价格计算的总体数字
y(CS5v#FG aggregate demand 总需求
{khqu:HUn` aggregate gross position 总持仓量
DW5Y@;[
aggregate limit 总限额
= =3dEJS aggregate of salaries tax 合计薪俸税
Xejo_SV&? aggregate performance 总体表现；总体业绩
QdL`| aggregate supply 总体供应
o0i fp=V
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HCyv ]LR aggregate total 整体总额
bwD,YC aggregate value 总值；合计价值
S ?{#r aggregated basis 合计基准
pA9+Cr!0Q aggregated net chargeable income 合计应课税入息实额
eg(6^:z?f aggregation 合并计算；合计；总和
FbS |~Rp~ aggregation of incomes of husband and wife 夫妇入息合并计算
gW>uR3Ca4 aggregation of property 财产的总和
'ig&$fz b agio 差价；贴水
@k,z:~[C= 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》
/ Z~<CbKKl Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
3Z5D)zuc 《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》
j27?w < Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
xe{ !wX 《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》
x3 q]I 8q Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
^@3sT, M,S 《香港政府和大韩民国政府关于相互促进和保护投资协定》
OSs&r$ agreement for a settlement 授产协议
:Av#j@ # agreement for assignment 转让协议
7"sD5N/>uh agreement for sale 售卖协议；买卖协议
q8/MMKCbX agreement for sale and purchase 买卖协议
g.BdlVB\ agreement for the payment of interest 支付利息协议
$c 0h. t agreement for the repayment of money 还款协议
ok! L. ac agreement of reinsurance 再保险协议
'*5 i)^ Agricultural Bank of China 中国农业银行
GFeQ%l`7F air passenger departure tax 飞机乘客离境税
:~2vJzp@? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
=]6%G7T airport tax 机场税
dIN$)?aB0 alcohol duty 酒精税
p1Jh0o8 alienation 让与；让渡；转让
b\yXbyjZ3. alimony 生活费；赡养费
j (m.$: All Ordinaries Index [AOI] 所有普通股指数
F v~20G (O all risks 全险；综合险
<0b)YJb4M All Sales Record for Stock Market 《股票市场成交报告》
h"X;3b^ m Allied Capital Resources Limited 新联财务有限公司
.E`\MtA all-items index [Consumer Price Index] 总指数〔消费物价指数〕
X:HacYqtC allocation letter 拨款信件
T ]t'39 allocation of fund 分配款项；预留款项
ZrPbl "`7 allocation of profit 利润分配；溢利分配
KN<S}3MN allocation warrant 拨款令
n^Hm;BiE# allotment 分配；配股
NQBpX allotment notice 股份配售通知；配股通知
&e @2 allotment of shares 股份分配
hs^zTZ_ allowable 可获宽免；免税的
d,+Hd2o^X allowable business loss 可扣除的营业亏损
5gYR wu f allowable expenses 可扣税的支出
tSc Pa,( allowance 免税额；津贴；备抵；准备金
rp3V3 ]EE allowance for debts 债项的免税额
r_
I5. gK allowance for depreciation by wear and tear 耗损折旧免税额
"W6uV! allowance for funeral expenses 殡殓费的免税额
OLyf8&AU@ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
(}Z@R#njH allowance for repairs and outgoings 修葺及支出方面的免税额
*/sS`/Lx allowance to debtor 给债务人的津贴
pMw*9s X alteration of capital 资本更改
IwQ"eUnK alternate trustee 候补受托人
4!Fo$9 amalgamation 合并
NjVYLn<.r ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
F Hj"
n B ambit of charges 征税范围；收费范围
]<ldWL amended valuation 经修订的估值
.+PI}[g American Commodities Exchange 美国商品交易所
u+Y\6~=+ American Express Bank Limited 美国运通银行
%|auAq&w American Stock Exchange 美国证券交易所
tr< Nm6! amortization 摊销
Hx"ob_^'7 amount due from banks 存放银行同业的款项
nV"~-On amount due from banks abroad 存放海外银行同业的款项
CAfGH!l! amount due from holding companies 控股公司欠款
W0dSsjNio amount due from local banks 存放本港银行同业的款项
/rK}?U amount due to banks 银行同业的存款
uaT!(Y6 amount due to banks abroad 海外银行同业的存款
Q_"]+i]s@ amount due to holding companies 控股公司存款
SF7\<'4\N amount due to local banks 本港银行同业的存款
6a[}'/ amount due to outport banks 外埠银行同业的存款
+ O8%Hm amount for note issue 发行纸币的款额
ff]6aR/
UQ amount of bond 担保契据的款额
!hJ+Lp _ amount of consideration 代价款额
5eLtCsHz amount of contribution 供款数额
$Q &lSVQ amount of indebtedness 负债款额
K'L^;z6 amount of principal of the loan 贷款本金额
r+A{JHnN amount of rates chargeable 应征差饷数额
VEWi_;=J1 amount of share capital 股本额
-.1y(k^4E amount of sums assured 承保款额
'*K :
lx amount of variation 变动幅度
}tRm] w amount of vote 拨款数额
GzhYY"iif# amount payable 应付款额
R w"sJ) / amount receivable 应收款额
CS 2 Bo Amsterdam Stock Exchange 阿姆斯特丹证券交易所
v\c>b:AofD analysis 分析
EAT"pxP ancillary risk 附属风险
eWCb 73 annual account 周年帐目；周年帐目报表；年度决算；年结
?4+9fE< Q annual accounting date 年结日期
9+j0q% annual allowance 每年免税额；年积金；年度津贴；年津
5 h-@ |t annual balance 年度余额
s3z$e+A8 annual disposable income 每年可动用收入
f86XkECZ;` annual estimates 周年预算
|?! ~{ -o annual fee 年费
"Lzi+1 annual general meeting 周年大会
abuh` H# annual growth rate 年增率；每年增长率
fY{1F annual long-term supplement 长期个案每年补助金
yMG1XEhuG annual pensionable emolument 可供计算退休金的年薪
(ceNO4"cZ annual report 年报
K* %9 )hq Annual Report on the Consumer Price Index 《消费物价指数年报》
PY{
G [ annual return 周年报表；周年申报表；每年报税表格
F}F&T Annual Return Rules 《周年报表规则》
Lf16j*}-Q annual review of consumer prices 每年消费物价回顾
sZjQ3*<-r annual roll-forward basis 逐年延展方式
G? ] )o5 annual salary 年薪
t>L;kRujVJ annual statement 年度报表；年度决算表
o)h_H; 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
QX!-B annuitant 年金受益人
m,VOx7%n annuity 年金
V[RF </2T annuity contract 年金合约
{:Orn%Q annuity on human life 人寿年金
`tB gH_$M antecedent debt 先前的债项
y^;#&k! ante-dated cheque 倒填日期支票
x.]i }mt anticipated expenditure 预期开支
3DzMB?I anticipated net profit 预期纯利
)Q=_0;#;k anticipated revenue 预期收入
>tYm+coS anti-inflation measure 反通货膨胀措施
ohRjvJ'v| anti-inflationary stance 反通货膨胀立场
(jnQ
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D[4u+g?[}> apparent financial solvency 表面偿债能力
bn#"?6Z2 apparent partner 表面合伙人
Bn^0^J- application for personal assessment 个人入息课税申请书
b+%f+zz*h application of fund 资金应用
|9u OUE application to release as liquidator and to destruct the books of accounts and documents
w{I vmdto 申请免除清盘人职务及毁灭帐簿与文件
!<j'E a appointed actuary 委任精算师
|nc@"OJ appointed auditor 委任核数师；委任审计师
%>yG+Od5 Z appointed trustee 委任的受托人
w^?>e;/\ appointer 委任人
' KP@W9j apportioned pro rata 按比例分摊
6@Y_*4$| apportionment 分配；分摊
VF&(8X\ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
o jafy} apportionment formula 分摊方程式
@D .}\( apportionment of estate duty 遗产税的分摊
lAS#874dE appraisal 估价；评估
9Z|jx y appreciable growth 可观增长
44gPCW,u appreciable impact 显着影响
cA2V2S) appreciable increase 可观增长
]%hn`ZJ appreciation 增值；升值
RM]\+BK appreciation against other currencies 相对其他货币升值
],>@";9u" appreciation of the exchange value of Hong Kong dollar 港元汇值上升
?~l6K(*2 appreciation tax 增值税
a+[RS]le appropriation 拨款；拨用；拨付
HU1h8E$- appropriation account 拨款帐目
n3T>QgK Appropriation Bill 拨款法案
<Q3oT appropriation-in-aid system 补助拨款办法
RU'=ERYC approved assets 核准资产
Pj[PIz approved basket stock 认可一篮子证券
Cw
iK i^m approved budget 核准预算
1Lc#m`Jln approved charitable donation 认可慈善捐款
6o!!=}'E[ approved charitable institution 认可慈善机构
p 09HL%~R approved currency 核准货币；认可货币
3r<~ Q7e approved estimates 核准预算
X@'u y<tI- approved estimates of expenditure 核准开支预算
(lXGmx8 approved overseas insurer 核准海外保险人
TC N8a/@z approved overseas trust company 核准海外信托公司
S AH-p*. approved pooled investment fund 核准汇集投资基金
s28`OKC} approved provident fund scheme 认可公积金计划
XR8,Vt) = approved provision 核准拨款
#9B)Xx!g approved redeemable share 核准可赎回股份
&Q%zl9g(g approved regional stock 认可地区性证券
qt"G[9; approved retirement scheme 认可退休金计划
m.J BOq= approved subordinated loan 核准附属贷款
j5QuA U8 arbitrage 套戥；套汇；套利
.sxcCrQE arbitrageur 套戥者；套汇者
hjU::m,WX arbitrary amount 临时款项
"$~':) V" arrangement 措施；安排；协定
!SC`D])l arrears 欠款
xj<Rp|7& arrears of pay 欠付薪酬
OPetj.C/a arrears of revenue 逾期未收税款；逾期未收的帐项
_mzW'~9wN articles of association 组织章程；组织细则；组织章程细则
O#n 8=B4 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
; PF`Wj ascertainment of profit 确定利润
jk"`Z< j~ "Asia Clear" “亚洲结算系统”
45=bGf# Asia Commercial Bank Ltd. 亚洲商业银行有限公司
r [9x Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
n#/_Nz Asian Development Fund [ADF] 亚洲发展基金
rR$h* Asian dollar bond 亚洲美元债券
}^4Xv^dW>g Asian dollar market 亚洲美元市场
5 z~1Dw Asian dollar rate 亚洲美元利率
__lM7LFL Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
,oORW/0iS Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
d)B@x` asked price 沽盘；喊价；索价；卖方报价
@*F"Q1 wI assessable income 应评税入息
Vmc5IPd{\ assessable loss 应评税亏损
hv)x=e< assessable profit 应评税利润
Av @b! iw+ assessable value 应评税值
Y_Eb'*PY assessed profit 估定利润
wGU*:k7p assessed value 经评估价值
3T31kQv{ assessment 评税；评定；估价；评税单
xqXo0
assessment number 评税编号；估价编号
\K_ET> ! assessment of additional tax 补加税评税
z(o,m3@v assessment of performance 业绩评估；实绩评价
AG3>V+k{Lv Assessor 评税主任
9TU88] asset price bubbles 资产价格泡沫
eiuSvyY asset-backed securities 具资产保证的证券
1 da@3xaF assets accretion 资产增值
3ovWwZ8 & assets and liabilities 资产与负债
];} Wfl assets betterment statement 资产递增表；资产改进表
`^91%f assets lending 实物放款；有抵押贷款
A]y`7jJ assets of the company passing on the death 死者去世时转移的公司资产
T\:4qETQF] assets pledged as security for liabilities 用作负债抵押的资产
7@C<oy_bb assets portfolio 资产投资组合
x9NEFtqjm assets price 资产价格
osci Z'~ assets quality 资产质素
[N FFB96 assets realization 资产变现
iF*:d assets refinancing arrangement 资产再集资安排
Om \o#{D assets securitization 资产证券化
ylUb9KusOx assets situated outside Hong Kong 在香港以外地方的资产
d]`CxI]
assets stripping 削减资产；拆卖资产
jy7\ +i assets value 资产值
MtM%{=&_ assignee 承让人
y9_V assignment 转让；转让书；转让契
-Bt k 3 assignment of interest 权益转让
fTzvmC: g7 assignment of letters patent and trade mark 专利证书及商标转让
h,QKd>4:CF assignment of property 物业转让；物业转让书
9*$t!r{B@ assignment right 转让权
+U:$(UV'A assignor 转让人
_my"%@n associate 有联系的人；有关连人士；相联者；合伙人；联系人
w;D+y*2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
FK6[>(QO associate member 附属会员
PEN \-*Pv associated body corporate 相联法人团体
bf0+ DvIB associated company 相联公司；联属公司
)Z[ft associated corporation 相联法团
w^(<N7B3T Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ml2_
]3j! 公认会计师公会〔英国〕
R= a|Blp Association of Futures Exchange Brokers 香港期货经纪协会
liEPCWl& Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&vH oRY association of underwriters 承保人组织
w|3z;-#Q; assumption of control 接管
L%">iQOG# assurance 担保；保险；转易；转易书
P<oehw'> assurance of interest 权益的转易
:Y-{Kn6` _ at 19XX price 按一九ＸＸ年价格计算
}p=Jm)y at a discount 按赔价计算；按贴水价格计算；打折扣
,?PTcQF at a premium 按溢价计算；按升水价格计算
%el" BSB at call 通知付款；按通知
YpQ7)_s ? at constant market price 按固定市价计算
g! cUF+ at constant price 按固定价格计算
|\w=u6jX at cost 按成本计算
M=.:,wRm at current market price 按当时市价计算；按现时市价计算
QpZ:gM_ at current price 按当时价格计算；按现时价格计算
Ok{*fa.PK at factor cost 按要素成本计算；按生产要素成本计算
>O1[:%Z1 at money-of-the-day price 按付款当日价格计算
g$n7CXoT at or better 按指定或较佳价位〔买卖指令〕
^F>cp
,x at par 按面值计算；平价
hZ[E7=NTQ^ at sight 见票即付
n-5W*z k1 at the close 按收市盘
'AzDP;6qFI at the opening 按开市盘
Y_}mYvJW attestation 见证；见证条款
KN $}tCU at-the-money option 平价期权
`/_o!(Z` attorney 受权人；受托代表人
r/& sub"X attornment 新拥有人承认书
$Vsk Ew"|M attributable profit 可归属利润
n 9\
C2r attributable share value 可归属股份价值
tc_ 286'x Auckland Stock Exchange 奥克兰证券交易所
D@G\7 KH@ auction 拍卖
)64@2 ~4y auctioneer 拍卖商
BeCWa> 54i audit 审计；核数
wNq;;AJ$ Audit Commission 审计署
&l R 6sb\ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
L}GC<D: 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〕
H&F9J ^rC audit review 帐目审查
ilK-?@u+ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
zs%Hb48V audited account 审计帐目；经审计的帐目
vesJEaw7 audited annual account 经审计的周年帐目
L{:9Cx!F audited balance sheet 经审计的资产负债表
Tskq)N U auditor 核数师；核数主任；审计师
.tkT<o-u<J auditor's certificate 核数师证明书；审计师证明书
"@evXql3` auditor's report 核数师报告；审计师报告
OQ8 bI=?[x Aussie bond 澳元债券
m#ZO`W austerity budget 紧缩预算
U ?'vXa Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
YRv&1!VLE Australia All Ordinaries Index 澳洲所有普通股票指数
HN_d{ 3 Australian Dollar [AUD] 澳元
Tq NadHQ Australian Options Market 澳大利亚期权市场
b5,x1`#7k Australian Securities Commission 澳洲证券事务监察委员会
J~%K_~Li Australian Society of Certified Practising Accountants 澳洲执业会计师公会
GGe,fb<k Australian Stock Exchange 澳大利亚证券交易所
;?W|#*=R Austrian Schilling [ATS] 奥地利先令
H1 I{/g authentication 认证；鉴证
?aC'.jH+ authority to purchase 委托购买证；委购书
y[>;]R7' authorization 认可；核准；授权；授权书
)v]/B+ authorization by direction 指示授权
dp++%:j authorization by instruction 指令授权
qZ]pq2G authorization by warrant 令状授权
"~=mG--I authorization of unit trust 单位信托的认可
IC6gU$e authorized agent 指定代理人
u583_k% authorized capital 法定资本
$k0k k authorized clerk 出市员
SaC d0. h authorized dealer 认可交易商
@)-sTgn authorized financial institution 认可财务机构
!l _lo`) authorized fund 认可基金
Kh(ZU^{n authorized fund house 获授权的基金公司；认可基金公司
.U"8mP=& authorized institution 认可机构
7~9S 9 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ygeDc nvR] authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
U`, 0]"Qk authorized insurer 获授权保险人；获认可承保人
\(VTt|}By$ authorized investment 特准投资项目
bfA=3S"0 authorized person 获授权人
_FXZm50\g{ authorized representative 获授权代表
]E_h authorized share capital 法定股本
cUqk e+! automated quotation system 自动报价系统
o HMo>*? Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
qzI&< 4 自动交易系统〔香港期货交易所有限公司〕
Yhb Z'SJ automatic adjustment mechanism 自动调整机制
\=+b}mKV
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-6Oz^
Automatic Clearing House 自动票据交换所
6&DX] [ G automatic exchange rates accumulation system 自动化汇率累集系统
i O/K nH Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
4Y, R-+f automatic teller machine [ATM] 自动柜员机
N;Dni#tQ` autopay 自动转帐
z ^_*& available assets 可用资产
`Q+ (LBP available fiscal reserve 现存财政储备
s"9`s_p`d available profit 可用利润
I&MY{f Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
a\IP12F? average 平均；平均数；海损
* 5
|)-E average basic salary 平均基本薪金
u)3 $~m~ average consumer expenditure 平均消费开支；一般消费开支
&=<x#h- average cost 平均成本
g8Q5m=O* average cost of land production 增辟土地平均成本
SfJA(v@E average daily turnover 平均每日成交额
WuPH'4b 5 average daily wage rate 平均每日工资率
t | 9 GS| average expenditure pattern 平均开支模式
%)[+%57{ average growth rate 平均增长率
Jg]'+>,J average net fixed assets 固定资产平均净值
o
}3uo6GIB average of relatives 相对价格平均数
2H/Z _+\ average price 平均价格
.Q@S #d average propensity to consume 平均消费倾向；一般消费倾向
6An9S%:_ average propensity to save 平均储蓄倾向；一般储蓄倾向
TpmwD{ c[\ average rate 平均率
$={:r/R`i average revenue 平均收入；平均收益
f MGbODAvY average stock 平均库存；平均存货
cE`6uq7 p average yearly rent 平均年租
&FH2fMLQ avoidance of double taxation 避免双重课税
9R ;/*$ avoidance of tax 避税
