A:
9 4I8~Jj4 A share Ａ股；甲类股份
&J^@TgqL^ abatement of tax 减税；减扣免税额
_6THyj$f ABN AMRO Bank N.V. 荷兰银行
KrVF>bq+ above-the-line expenditure 线上项目支出；经常预算支出
',8]vWsl above-the-line receipt 线上项目收入；经常预算收入
isHa4 D0 ABSA Asia Limited 南非联合亚洲有限公司
oju/%ieh absolute change 绝对数值变更
VY<v?Of
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: QSlctW absolute guideline figure 绝对准则数字
CZE5RzG absolute interest 绝对权益
/a17B absolute order of discharge 绝对破产解除令
= sedkrM absolute profit margin 绝对利润幅度
4nkH0 dJQ absolute value 实值；绝对值
k='sI^lF absolutely vested interest 绝对既得权益
{.SN absorbed cost 已吸收成本；已分摊成本
! Qrlb>1z- absorption 吸收；分摊；合并
Svn|vH absorption rate 吸收率；摊配率；分摊率
J/w?F a< ACB Finance Limited 亚洲商业财务有限公司
a}#[mw@m= acceptable form of reciprocity 合理的互惠条件
<VB acceptable rate 适当利率；适当汇率
'mpY2|]\$ acceptance agreement 承兑协议
h+zJ"\ acceptance for honour 参加承兑
s`Z(f:/6* acceptor 承兑人；接受人；受票人
Yg/ e 8Q2 acceptor for honour 参加承兑人
S4s\ tA < accident insurance 意外保险
EiI3$y3; Accident Insurance Association of Hong Kong 香港意外保险公会
t d q;D accident insurance scheme 意外保险计划
T*\'G6e accident year basis 意外年度基准
nl H H}K accommodation 通融；贷款
jnt0,y A accommodation bill 通融票据；空头票据
X1:| accommodation party 汇票代发人
UBpYR>
<\ account balance 帐户余额；帐户结余
Rg<y8~|'} account book 帐簿
A)040n account collected in advance 预收款项
G hLgV account current book 往来帐簿
dTyTj|"x{ account of after-acquired property 事后取得的财产报告
(rt DT account of defaulter 拖欠帐目
Um;ReJ8z account payable 应付帐款
sq*R ) cZ account payee only [A/C payee only] 只可转帐；存入收款人帐户
U/yYQZ\) account receivable 应收帐款
0KnlomuH2 account receivable report 应收帐款报表
ckP&N:tC account statement 结单；帐单；会计财务报表
ko
im@B account title 帐户名称；会计科目
1 dz&J\|E# accountant's report 会计师报告
/-E>5 w U Accountant's Report Rules 会计师报告规则
]N-K`c] accounting and auditing procedure 会计与审计程序；会计与核数程序
|k)h' ? Accounting Arrangements 《会计安排》
PmvTCfsg accounting basis 会计基础
ho#] ?Z# accounting by Official Receiver 破产管理署署长呈交的帐目
B^U5= L[:p Accounting Circular 《会计通告》
Ha$|9li` accounting class 会计类别
?ZdHuu DN~ accounting date 记帐日期；会计结算日期
f!P.=Qo[= accounting for money 款项核算
+ %eMm.( Accounting Officer 会计主任
,V)yOLApVj accounting period 会计报告期；会计期
vkE6e6,Qc accounting policy 会计政策；会计方针
nE]R0|4h accounting practice 会计惯例
$k@reN9 accounting principle 会计准则
9XF+?
x accounting record 会计记录
P~;NwHZ?k accounting report 会计报告
mn*.z!N= Accounting Services Branch [Treasury] 会计事务部〔库务署〕
q ]rsp0P2 Accounting Society of China 中国会计学会
+F&w ~UT accounting statement 会计报表
h_?D%b~5 accounting system 会计制度；会计系统
h\C accounting transaction 会计事项；帐务交易
/QHvwaW[ accounting treatment 会计处理
o &rejj# accounting year 会计年度
}pPxN@X accretion 增值；添加
Kx*;!3-V$ accrual 应计项目；应累算数目
W=mh*G3y accrual basis 应计制；权责发生制
fcr\XCG7U accrual basis accounting 应计制会计；权责发生制会计
!K'kkn,h accrue 应累算；应计
:b^tu 8E accrued benefit 应累算利益
`"I^nD^t>Y accrued charges 应计费用
R2x(8k"LPU accrued cumulative preference share dividend 应累算的累积优先股股息
NJs )2 accrued expenses 应累算费用
\M=" R-&b accrued interest payable 应付利息；应计未付利息
ff-9NvW4v accrued interest receivable 应收利息；应计未收利息
Rla1,{1 accrued right 累算权益
0Vh|UJ'&7 accruing profit 应累算的利润
+ ?*,J=/ accumulated fiscal reserve 累积财政储备
h:" <x$F accumulated profit 累积利润；滚存溢利
-} 9ZZ#K accumulated reserve 累积储备
"J, ErnM accumulation of surplus income 累积收益盈余
$oq& uL acquired assets 既得资产
#p*{p)]HiA acquisition 收购；购置；取得
p[h A?dXn acquisition cost 购置成本
n8A*Y3~R acquisition expenses 购置费用
MCe =R R acquisition of 100% interest 收购全部股权
KSqWq:W+ acquisition of control 取得控制权
pHn i"i T acquisition of fixed assets 购置固定资产
]^VC@ $\)+ acquisition of shell “买壳”
zvdtP'&uj acquisition price 收购价
~( - B%Az act of God 天灾
rh${pHl acting partner 执事合伙人
vov"60K active market 买卖活跃的市场；交投畅旺的市场；旺市
-2K`:}\y& active partner 积极参与的合伙人
4tCyd5u a8 active trading 交投活跃
7> wSbAR< actual circulation 实际流通
6Ei>VcN4a actual cost 实际成本
$?(fiFC actual expenditure 实际开支；实际支出
s s236& actual income 实际入息；实际收入；实际收益
x76<u:
actual market 现货市场
'2/48j X5 actual price 现货价；实际价格
H;G*tje/M actual profit 实际利润
5=., a5 actual quotation 实盘；实际价位；实际报价
wB? ;3lTS actual year basis 按实际年度计算
7od!:<v/ actuals 实货
{#zJx(2yG actuarial investigation 精算调查
C \H%4p1r actuarial principle 精算原则
fE|([ ` ! actuarial report 精算师报告
M!,$i Actuarial Society of Hong Kong 香港精算学会
PD:"
SfV,G actuarial valuation 精算师估值
#8%Lc3n actuary 精算师
. AW Re1? ad referendum agreement 暂定协议；有待覆核的协定
'S)}mG_ ad valorem duty 从价税；按值征税
r_-iOxt~5 ad valorem duty system 从价税制
xdXt ad valorem fee 从价费
,l#V eC ad valorem tariff 从价关税
c+_F nA additional allowance 额外免税额
i=o<\ {iV: additional amount for unexpired risk 未过期风险的额外款额
+[V?3Gdb additional assessable profit 补加应评税利润
xQm !
additional assessment 补加评税
en O5XsIc additional commitment 额外承担
)`,3/i9C$ additional commitment vote 额外承担拨款
X[(u]h` additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
gK9@-e additional dependent parent allowance 供养父母额外免税额
jQj`GnN| additional provision 额外拨款
Fj7cI + additional stamp duty 附加印花税
(m-(5 CaJ additional tax 补加税罚款；补加税款
D5]T.8kX(7 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
O6YYOmt3 adjudged bankrupt 被裁定破产
.?<,J adjudicated bankrupt 裁定破产人
-wW% +w H adjudication fee 裁定费；评定印花税额手续费；评估契据费
)4D |sN adjudication of bankruptcy 裁定破产；宣告破产
AHIk 7[w adjudication of insolvency 裁定无力偿还债务
yw{GO([ZQ adjusted actual 经调整的实数；调整后的实数
hJkIFyQ{j adjusted current assets 经调整的流动资产；调整后的流动资产
I yL2{5 adjusted figure 经调整的数字；调整后的数额
w6qx adjusted liabilities 经调整的负债；调整后的负债
rK g5?. adjusted loss 经调整的亏损；调整后的亏损
<Ktx *(D 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
R3jhq3F\Y adjusted profit 经调整的利润；调整后的利润
cIw)ScY adjusted surplus 经调整的盈余额；调整后的盈余额
Ih{(d O; adjusted value 经调整的价值；调整后的价值
|*fGG?} adjustment 调整；修订；理算〔保险〕
^^{K[sLB adjustment centre 调剂中心
k129)79 adjustment lag 调整过程的时间差距；调整时差
vO&%sjvH adjustment mechanism 调整机制
5 4-sb~] adjustment of loss 亏损调整
E-MEMran4 adjustment process 调整过程；调整程序
2Rc#{A adjustment range 调整幅度
Oq|RMl administered exchange rate 受管制汇率
("}TW-r~ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
,&G n7[< administration expenses 行政费用
}{n[_:[7 administration fee 手续费；行政费
<JuP+\JAm administration in bankruptcy 破产管理
,l_"%xYx administration order 遗产管理令
nkG1&wiX administrator 管理人；遗产管理人
@v2_gjRe administrator of the estate 遗产管理人
X<OwB -N admission of debt 债项承认书
lOCMKaC D admission of proof 接纳债权证明
'hf#Q9W5 advance 放贷款项；垫付款项；预支款项；预付款项
<Koi Z{V advance account 暂支帐目；预付款帐户
MQG(n +c advance compensation 预付补偿金
-L NJ*?b advance from shareholder 股东垫款
?.LS _e _0 advance pending reimbursement 预支以待日后付还
.Lr;{B advanced economy 先进经济体系
x<>#G~- advancement 预付；预付财产
] L"jt8E advances warrant 垫款令
Xat>d>nJ] advancing 贷出
&_x:+ {06 adverse balance 逆差
^{T]sv adverse exchange 逆汇
U,gg@!1GJo advertisement addressed to shareholders 在报章刊登的致股东通告
D8m1:kU advice for collection 托收通知书
~5N0=) advice of drawing 提款通知书；汇票通知书
rFh!&_ advice of payment 付款通知
-v/1R1$e1 Advisory Committee [Securities and Futures Commission]
Ovxs+mQ 谘询委员会〔证券及期货事务监察委员会〕
Nz'fM daX, Advisory Committee on Diversification 经济多元化谘询委员会
pi *cO affidavit 誓章；遗产申报誓章
pV9$Vg?-H affidavit of no receipt 述明无收款的誓章
|e! %6Qq3 affiliate 联号；联营公司；附属公司
': 87.8$ affiliated company 附属公司；联号；联营公司
o+*YX!]#L affirmation [estate duty] 非宗教式宣誓〔遗产税〕
p`fUpARA! affordability 负担能力
F/tGk9v African Development Bank [AfDB] 非洲开发银行
bX Q*d_]WT after-acquired property 事后取得的财产
W;4rhZEgd after-hours dealing 市后交易
}R=n!Y$F after-tax profit 税后盈利；税后利润；税后溢利
c$Z3P%aP'V agency agreement 代理协议
b (Zh$ 86 agency expenses 代理机构的开支
fa//~$#"{L agency fee 代理费
mXt sP1 Agency Law 《代理法》
l ~b# Y & agent 代理人；承销人
?NOc]'<(G agent of company 公司代理人
-|bnv PmE agent's fee 代理人费；经纪费
M4w,J2_8MK aggregate 总计；总数；总体数字
F{WV}o=MY aggregate amount 总款额；总额
<wfPbzs-V aggregate assets and liabilities 总体资产与负债
}^ +E S^~ aggregate at constant price 按固定价格计算的总体数字
Q bjO*:c4 aggregate demand 总需求
w
&1_k:Z& aggregate gross position 总持仓量
!nQ_ < aggregate limit 总限额
P(a!I{A( aggregate of salaries tax 合计薪俸税
v*iD)k:|t aggregate performance 总体表现；总体业绩
K| %.mc s4 aggregate supply 总体供应
y-6k<RN aggregate surplus 总盈余
*'H0%GM aggregate total 整体总额
&b'IYoe aggregate value 总值；合计价值
J~Uq' 1? aggregated basis 合计基准
97l<9^$ aggregated net chargeable income 合计应课税入息实额
Gf_ Je aggregation 合并计算；合计；总和
?41bZ$j aggregation of incomes of husband and wife 夫妇入息合并计算
#Z#rOh aggregation of property 财产的总和
eS-akx^@ agio 差价；贴水
X
[IVK~D}z Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
.)59*'0
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
,P ~jO 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
'i +j;.
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\NU^Jc_k7 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
:%7y6V* Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
) l g>'O 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+txFd c agreement for a settlement 授产协议
2n+tc agreement for assignment 转让协议
O$z XDxn agreement for sale 售卖协议；买卖协议
QiC}hj$ agreement for sale and purchase 买卖协议
L|ZxB7xk agreement for the payment of interest 支付利息协议
]dIcW9a agreement for the repayment of money 还款协议
bca4'`3\| agreement of reinsurance 再保险协议
$$F iCMI Agricultural Bank of China 中国农业银行
e0;0 X7 air passenger departure tax 飞机乘客离境税
GB,f'Afl Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
znnnqR0us airport tax 机场税
"`g5iUHqUl alcohol duty 酒精税
cQ}3?
v alienation 让与；让渡；转让
1i3 ; P/ alimony 生活费；赡养费
v+d}
_rCT All Ordinaries Index [AOI] 所有普通股指数
7" Qj(N all risks 全险；综合险
41G}d+ All Sales Record for Stock Market 《股票市场成交报告》
@=r YOQj | Allied Capital Resources Limited 新联财务有限公司
NW_i<# all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0RFBun{ allocation letter 拨款信件
;$, b
w5 allocation of fund 分配款项；预留款项
n=Ze p{^ allocation of profit 利润分配；溢利分配
JOwm|%>3a allocation warrant 拨款令
D[/h7Ha allotment 分配；配股
X'FDQoH allotment notice 股份配售通知；配股通知
, /2&HZd allotment of shares 股份分配
!=Sc po_ allowable 可获宽免；免税的
Qe4O N3X! allowable business loss 可扣除的营业亏损
Rax]svc allowable expenses 可扣税的支出
3qf?n5 "8 allowance 免税额；津贴；备抵；准备金
41u iW, allowance for debts 债项的免税额
K}|zKTh:? allowance for depreciation by wear and tear 耗损折旧免税额
ES ,T[ allowance for funeral expenses 殡殓费的免税额
w3Lr~_j allowance for inflation 为通货膨胀而预留的款项；通胀准备金
@*e5(@R allowance for repairs and outgoings 修葺及支出方面的免税额
=$mPReA3v allowance to debtor 给债务人的津贴
EDAt C alteration of capital 资本更改
Op()`x
m alternate trustee 候补受托人
g'cLc5\ amalgamation 合并
q7z`oK5 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
1 A%0y)] ambit of charges 征税范围；收费范围
lT^/ 8Z<g amended valuation 经修订的估值
- .xiq0 American Commodities Exchange 美国商品交易所
H46N!{<;@ American Express Bank Limited 美国运通银行
6 &Lr/J76 American Stock Exchange 美国证券交易所
Ef @ amortization 摊销
r)S:-wP amount due from banks 存放银行同业的款项
0:I[;Q t amount due from banks abroad 存放海外银行同业的款项
PH.g+u=v amount due from holding companies 控股公司欠款
H^ 'As;R amount due from local banks 存放本港银行同业的款项
|xawguJ amount due to banks 银行同业的存款
~ Y/:]&wF amount due to banks abroad 海外银行同业的存款
OEw#;l4 C amount due to holding companies 控股公司存款
{ty)2 amount due to local banks 本港银行同业的存款
.jUM';
l amount due to outport banks 外埠银行同业的存款
rj K]zD9 amount for note issue 发行纸币的款额
)E |{.K amount of bond 担保契据的款额
H2lQ(Y+H amount of consideration 代价款额
;
DXsPp ZC amount of contribution 供款数额
^'\JI amount of indebtedness 负债款额
"UX/yLc3( amount of principal of the loan 贷款本金额
<*Nd%Ca amount of rates chargeable 应征差饷数额
R_^0Un([ amount of share capital 股本额
+Jm~Um! amount of sums assured 承保款额
N C%96gfD amount of variation 变动幅度
+Tt.5>N amount of vote 拨款数额
zfrNM9C amount payable 应付款额
}1
,\ *)5 amount receivable 应收款额
.^dtdFZ8, Amsterdam Stock Exchange 阿姆斯特丹证券交易所
\&_pI2X analysis 分析
po\(O8#5U ancillary risk 附属风险
2cEvsvw> annual account 周年帐目；周年帐目报表；年度决算；年结
k? Kt*T annual accounting date 年结日期
7Q^p|;~a annual allowance 每年免税额；年积金；年度津贴；年津
brCXimG&jo annual balance 年度余额
'Zs3b4n8 annual disposable income 每年可动用收入
{o SdVRI annual estimates 周年预算
dBw 7l} annual fee 年费
|yl,7m/B-G annual general meeting 周年大会
''dS {nQs annual growth rate 年增率；每年增长率
=MU(!` annual long-term supplement 长期个案每年补助金
]ur?i{S, annual pensionable emolument 可供计算退休金的年薪
{p. ^E5& annual report 年报
% n RgHN> Annual Report on the Consumer Price Index 《消费物价指数年报》
E+ctiVL annual return 周年报表；周年申报表；每年报税表格
8eVy*h2:= Annual Return Rules 《周年报表规则》
gky+.EP. annual review of consumer prices 每年消费物价回顾
)SZzA' annual roll-forward basis 逐年延展方式
/!?b&N/d) annual salary 年薪
cJerYRjsL annual statement 年度报表；年度决算表
r]@ T9\9 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
!(Ymc_s annuitant 年金受益人
IR:GoD+ annuity 年金
7Kf annuity contract 年金合约
jW]"Um-] annuity on human life 人寿年金
>AFQm antecedent debt 先前的债项
<Drm#2x!E ante-dated cheque 倒填日期支票
yg.o?eML anticipated expenditure 预期开支
~&? 57Sw*m anticipated net profit 预期纯利
X J`*dgJ anticipated revenue 预期收入
Xdi<V_!BC- anti-inflation measure 反通货膨胀措施
qV9}N-sS anti-inflationary stance 反通货膨胀立场
NH;e |8 apparent deficit 表面赤字
\ ZM5J apparent financial solvency 表面偿债能力
/qKA1-R}4
apparent partner 表面合伙人
cLEd -{x application for personal assessment 个人入息课税申请书
-4[eZ>$A| application of fund 资金应用
4E2#krE% application to release as liquidator and to destruct the books of accounts and documents
Sg$\ H 申请免除清盘人职务及毁灭帐簿与文件
? q7MbQw appointed actuary 委任精算师
DKJ_g.]X appointed auditor 委任核数师；委任审计师
b@ c( Nv appointed trustee 委任的受托人
A yWdJ<OU appointer 委任人
~s-bA#0S apportioned pro rata 按比例分摊
7] } I apportionment 分配；分摊
u H?dy55 Y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
idB1%?< apportionment formula 分摊方程式
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m7=I0 apportionment of estate duty 遗产税的分摊
-:95ypi appraisal 估价；评估
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8J appreciable growth 可观增长
~/X8Hy!- appreciable impact 显着影响
vf zC2 appreciable increase 可观增长
j,Mb l"P appreciation 增值；升值
[[HCP8Wk appreciation against other currencies 相对其他货币升值
B{b?j*fHJ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
O:sqm
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)iP?2{ appropriation 拨款；拨用；拨付
gg.]\#3g appropriation account 拨款帐目
B `.aQ Appropriation Bill 拨款法案
[(2^oTSRaq appropriation-in-aid system 补助拨款办法
fP:]s@$ approved assets 核准资产
mKjTJzS approved basket stock 认可一篮子证券
O&MH5^I approved budget 核准预算
qd LzB approved charitable donation 认可慈善捐款
/O<~n%< G approved charitable institution 认可慈善机构
9 Jw, ls approved currency 核准货币；认可货币
>yr;Y4y7K approved estimates 核准预算
/lbj!\~ approved estimates of expenditure 核准开支预算
W/\pqH approved overseas insurer 核准海外保险人
T;5VNRgpI approved overseas trust company 核准海外信托公司
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approved pooled investment fund 核准汇集投资基金
De>e`./56 approved provident fund scheme 认可公积金计划
:-O$rm approved provision 核准拨款
'j*Q approved redeemable share 核准可赎回股份
qH0JZd k approved regional stock 认可地区性证券
3b\s;! approved retirement scheme 认可退休金计划
;e*okY M approved subordinated loan 核准附属贷款
c&1_lI,tH arbitrage 套戥；套汇；套利
(V&8
WN arbitrageur 套戥者；套汇者
p j<aMh arbitrary amount 临时款项
Dt<MEpbur arrangement 措施；安排；协定
$ K+| bb arrears 欠款
YzQ(\._s arrears of pay 欠付薪酬
` y 61Bz arrears of revenue 逾期未收税款；逾期未收的帐项
L) {V(*K ' articles of association 组织章程；组织细则；组织章程细则
c]Gs{V]\ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
2z*} fkJ ascertainment of profit 确定利润
Z'`\N@c# "Asia Clear" “亚洲结算系统”
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CD> Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
unc6 V% Asian Development Fund [ADF] 亚洲发展基金
!?_CIt$p Asian dollar bond 亚洲美元债券
p:4-b"O Asian dollar market 亚洲美元市场
? A;RTM Asian dollar rate 亚洲美元利率
k-a1^K3 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
A9N8Hav Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
oexTz[ asked price 沽盘；喊价；索价；卖方报价
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K4 assessable income 应评税入息
P>u2""c assessable loss 应评税亏损
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Zi assessable profit 应评税利润
Kp*3:XK assessable value 应评税值
?mM:oQH+> assessed profit 估定利润
X3 1%T" assessed value 经评估价值
R<gAxO%8 assessment 评税；评定；估价；评税单
y 9?*H?f, assessment number 评税编号；估价编号
cuH5f }oc assessment of additional tax 补加税评税
ppRA%mhZ assessment of performance 业绩评估；实绩评价
%TR J Assessor 评税主任
C$ K?4$ asset price bubbles 资产价格泡沫
BriL ^] asset-backed securities 具资产保证的证券
xv Xci W assets accretion 资产增值
8\9W:D@"x assets and liabilities 资产与负债
7FkiT assets betterment statement 资产递增表；资产改进表
Y'jgp Vt assets lending 实物放款；有抵押贷款
9mp`LT assets of the company passing on the death 死者去世时转移的公司资产
*Gv:N6 assets pledged as security for liabilities 用作负债抵押的资产
E.;Hm ; assets portfolio 资产投资组合
n:B){'S assets price 资产价格
A W6B[ assets quality 资产质素
g33Y$Xdk assets realization 资产变现
:R=7dH~r assets refinancing arrangement 资产再集资安排
ern\QAhX X assets securitization 资产证券化
4"Qb ^y assets situated outside Hong Kong 在香港以外地方的资产
Yr~wsE/ assets stripping 削减资产；拆卖资产
JL!^R_b&c assets value 资产值
n 7B2rRJH assignee 承让人
Gh.? 6kuh assignment 转让；转让书；转让契
AcEz$wy assignment of interest 权益转让
X ^dasU{* assignment of letters patent and trade mark 专利证书及商标转让
0sA`})Dk assignment of property 物业转让；物业转让书
c%O97J.5b assignment right 转让权
Nt_sV7zzb assignor 转让人
!<=(/4o&P associate 有联系的人；有关连人士；相联者；合伙人；联系人
gx^_bH h Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
w8~R=k associate member 附属会员
r_ +!3 associated body corporate 相联法人团体
uH? 4d!G associated company 相联公司；联属公司
#g@4c3um| associated corporation 相联法团
o3\^9-jmp Association of Chartered Certified Accountants [ACCA] [United Kingdom]
6 iXV 公认会计师公会〔英国〕
t5_76'@cX Association of Futures Exchange Brokers 香港期货经纪协会
Z
zt p %2c Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
0}`.Z03fy association of underwriters 承保人组织
j~S=kYrGM assumption of control 接管
g"Hl 30o assurance 担保；保险；转易；转易书
3? <A]"X . assurance of interest 权益的转易
8+7*> FD)1 at 19XX price 按一九ＸＸ年价格计算
ns~bz-n at a discount 按赔价计算；按贴水价格计算；打折扣
r QNm2h at a premium 按溢价计算；按升水价格计算
+~YoP> at call 通知付款；按通知
2M q@5n at constant market price 按固定市价计算
k<j]b^jbz at constant price 按固定价格计算
:-U& _%#w at cost 按成本计算
@:B}QxC at current market price 按当时市价计算；按现时市价计算
7O%^4D at current price 按当时价格计算；按现时价格计算
%-$
:/ N at factor cost 按要素成本计算；按生产要素成本计算
5M 9o(Z\AF at money-of-the-day price 按付款当日价格计算
kG9aH Ww at or better 按指定或较佳价位〔买卖指令〕
>EA\KrjW at par 按面值计算；平价
tUZfQ at sight 见票即付
kI04<! at the close 按收市盘
Het>G{ at the opening 按开市盘
6C<GYzzo attestation 见证；见证条款
%XBTN at-the-money option 平价期权
N"RPCd_ attorney 受权人；受托代表人
X YD-5pG attornment 新拥有人承认书
b;*' j9ly attributable profit 可归属利润
<Piq?&VX[ attributable share value 可归属股份价值
ZybfqBTD&c Auckland Stock Exchange 奥克兰证券交易所
Wl=yxJu_( auction 拍卖
TG8 U=9qt auctioneer 拍卖商
m5]
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*kZH~] Audit Commission 审计署
(4RtoYWW Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
7!(/7U6rP 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〕
-qvMMit%7 audit review 帐目审查
dT&u}o3X Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
q^6#.} audited account 审计帐目；经审计的帐目
N}[!QE audited annual account 经审计的周年帐目
T*Ge67 audited balance sheet 经审计的资产负债表
ToKG;Ff 4b auditor 核数师；核数主任；审计师
w'_|X& @H auditor's certificate 核数师证明书；审计师证明书
f WW B]h auditor's report 核数师报告；审计师报告
GV ) "[O Aussie bond 澳元债券
ts_|7Ev austerity budget 紧缩预算
xT* 3Q wK Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
?-o_]!*v0/ Australia All Ordinaries Index 澳洲所有普通股票指数
)h>dD Australian Dollar [AUD] 澳元
]oz >/\! Australian Options Market 澳大利亚期权市场
^jb;4nf Australian Securities Commission 澳洲证券事务监察委员会
ndT_;== Australian Society of Certified Practising Accountants 澳洲执业会计师公会
!a\HdQ Australian Stock Exchange 澳大利亚证券交易所
3}3b@: < Austrian Schilling [ATS] 奥地利先令
;gu4~LQw authentication 认证；鉴证
Sfc,F8$&N authority to purchase 委托购买证；委购书
H/ Ql authorization 认可；核准；授权；授权书
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authorization by direction 指示授权
B<Cg_C authorization by instruction 指令授权
2'OY, Ooe authorization by warrant 令状授权
(E,[Ad,$ authorization of unit trust 单位信托的认可
Unq~lt%2 authorized agent 指定代理人
nFI<Te^) authorized capital 法定资本
v@2@9/ authorized clerk 出市员
%qE"A6j authorized dealer 认可交易商
EB}~^ aY authorized financial institution 认可财务机构
&;r'JIp authorized fund 认可基金
^
T`T?*h authorized fund house 获授权的基金公司；认可基金公司
*qLk '< authorized institution 认可机构
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9]c authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
@x
A^F%( authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
:yi} CM4 authorized insurer 获授权保险人；获认可承保人
lfd-!(tXD authorized investment 特准投资项目
JV4fL~ authorized person 获授权人
yt ,Ky8y1 authorized representative 获授权代表
U7g,@/Qx authorized share capital 法定股本
q(R|3l^6T automated quotation system 自动报价系统
w@6y.v1I{ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
eTw9 c }[ 自动交易系统〔香港期货交易所有限公司〕
i eWXr4@: automatic adjustment mechanism 自动调整机制
,!,M'<?" automatic adjustment system 自动调整系统
lk81IhI Automatic Clearing House 自动票据交换所
y0?HZ Xq automatic exchange rates accumulation system 自动化汇率累集系统
(|<+yQ,@> Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
cH :&S=>h automatic teller machine [ATM] 自动柜员机
kz(" LI] autopay 自动转帐
pX Bh^ available assets 可用资产
+eKLwM available fiscal reserve 现存财政储备
+R;LHRS% available profit 可用利润
*:un+k Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
(~5]1S}F average 平均；平均数；海损
/F|VYl^_ average basic salary 平均基本薪金
Slv:CM
M average consumer expenditure 平均消费开支；一般消费开支
`)KGajB average cost 平均成本
MF*4E9Ue. average cost of land production 增辟土地平均成本
L\bc R average daily turnover 平均每日成交额
kSCpr0c average daily wage rate 平均每日工资率
3,*A VcQA average expenditure pattern 平均开支模式
vd$>nJ" average growth rate 平均增长率
4m=0e average net fixed assets 固定资产平均净值
B`3z(a92S average of relatives 相对价格平均数
ZWjje6 average price 平均价格
SfrM|o average propensity to consume 平均消费倾向；一般消费倾向
![vy{U.:` average propensity to save 平均储蓄倾向；一般储蓄倾向
g3Hi5[-H average rate 平均率
W >}T$a}\ average revenue 平均收入；平均收益
g`. H)36 average stock 平均库存；平均存货
~ oq.y n/1 average yearly rent 平均年租
hB aG*J{ avoidance of double taxation 避免双重课税
{-]K!tWda avoidance of tax 避税
