A:
5H{dLZ], A share Ａ股；甲类股份
rzk-_AFR abatement of tax 减税；减扣免税额
{y\5 9 ABN AMRO Bank N.V. 荷兰银行
_=g;K+%fb above-the-line expenditure 线上项目支出；经常预算支出
yG/_k !{9 above-the-line receipt 线上项目收入；经常预算收入
=QG0:z)K<v ABSA Asia Limited 南非联合亚洲有限公司
{ = Y3[ absolute change 绝对数值变更
'P`L?/_3 absolute expenditure 实际开支
wI{ ED absolute guideline figure 绝对准则数字
6 @X j absolute interest 绝对权益
<\6< -x(H5 absolute order of discharge 绝对破产解除令
.29y3}[PO absolute profit margin 绝对利润幅度
tR{@NFUcu absolute value 实值；绝对值
=7l'3z8 absolutely vested interest 绝对既得权益
{E3329t|' absorbed cost 已吸收成本；已分摊成本
lYq/
n&@_1 absorption 吸收；分摊；合并
bdBFDg absorption rate 吸收率；摊配率；分摊率
%uUQBZ4 ACB Finance Limited 亚洲商业财务有限公司
WF&?OHf2 acceptable form of reciprocity 合理的互惠条件
n7$2 1*, acceptable rate 适当利率；适当汇率
^{l^Z
+b. acceptance agreement 承兑协议
p]^?4 acceptance for honour 参加承兑
B098/`r acceptor 承兑人；接受人；受票人
;*AK eI2 acceptor for honour 参加承兑人
D,( "3zx accident insurance 意外保险
%J b/HWC[ Accident Insurance Association of Hong Kong 香港意外保险公会
bA kCk]>5 accident insurance scheme 意外保险计划
O\z]1`i*o accident year basis 意外年度基准
wU $j/~L accommodation 通融；贷款
2<X.kM?N{B accommodation bill 通融票据；空头票据
?z/ )Hkw accommodation party 汇票代发人
+#wh`9[wBt account balance 帐户余额；帐户结余
$p?TE 8G account book 帐簿
C%LXGM t account collected in advance 预收款项
gQ8Fj L6? account current book 往来帐簿
4r+s"
| account of after-acquired property 事后取得的财产报告
&X%vp?p account of defaulter 拖欠帐目
E4; @P']` account payable 应付帐款
:,~]R,tJQ account payee only [A/C payee only] 只可转帐；存入收款人帐户
pI]tv@ >:f account receivable 应收帐款
xn BL{
[] account receivable report 应收帐款报表
O)EA2`)E account statement 结单；帐单；会计财务报表
%]iE(!>3oy account title 帐户名称；会计科目
,JVWn>s accountant's report 会计师报告
q2U8]V U) Accountant's Report Rules 会计师报告规则
g UAx8=h accounting and auditing procedure 会计与审计程序；会计与核数程序
)_ -EeH Accounting Arrangements 《会计安排》
KhFw%Z0s< accounting basis 会计基础
gOSFvH8FU accounting by Official Receiver 破产管理署署长呈交的帐目
P- 2 5]- Accounting Circular 《会计通告》
KJQW ))%e accounting class 会计类别
#|ILeby accounting date 记帐日期；会计结算日期
R4 x!b`:i accounting for money 款项核算
K4`)srd Accounting Officer 会计主任
nS$_VJ]~ accounting period 会计报告期；会计期
`(Eiu$h6V- accounting policy 会计政策；会计方针
{OBV+}# accounting practice 会计惯例
?ZS /`P0}[ accounting principle 会计准则
]Lz:oV^% accounting record 会计记录
-w3KBlo accounting report 会计报告
)B1gX>J\8 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
%+F%C=GqI Accounting Society of China 中国会计学会
or)v:4P XW accounting statement 会计报表
^v+ 3qm@, accounting system 会计制度；会计系统
s/cclFji] accounting transaction 会计事项；帐务交易
=IC
cN| accounting treatment 会计处理
I% #& @ accounting year 会计年度
w /l\ p3n accretion 增值；添加
k&dLg5O accrual 应计项目；应累算数目
k&M9Hn2 accrual basis 应计制；权责发生制
Zp'q;h _ accrual basis accounting 应计制会计；权责发生制会计
K>_~zW nc accrue 应累算；应计
|tVWmm^m accrued benefit 应累算利益
*F)+- BB accrued charges 应计费用
J4VyP["m accrued cumulative preference share dividend 应累算的累积优先股股息
6upCL:A~r accrued expenses 应累算费用
vk>E Fm8l accrued interest payable 应付利息；应计未付利息
=j&qat accrued interest receivable 应收利息；应计未收利息
D$&L CW#x accrued right 累算权益
/j B 0 accruing profit 应累算的利润
>r8$vQ Gj accumulated fiscal reserve 累积财政储备
/'<Qk' accumulated profit 累积利润；滚存溢利
S9@2-Oc accumulated reserve 累积储备
6vL+qOd x accumulation of surplus income 累积收益盈余
CG397Y^ acquired assets 既得资产
<^v-y)%N:A acquisition 收购；购置；取得
Hp}d m93T acquisition cost 购置成本
NBaXfWh acquisition expenses 购置费用
LF?MO1!M acquisition of 100% interest 收购全部股权
{S*:pG:+q acquisition of control 取得控制权
X`'
@ G acquisition of fixed assets 购置固定资产
;"T,3JQPn6 acquisition of shell “买壳”
7!kbe2/]' acquisition price 收购价
<J kmJ/X act of God 天灾
}u9wD08x acting partner 执事合伙人
'qt+.vd active market 买卖活跃的市场；交投畅旺的市场；旺市
sQ05wA v active partner 积极参与的合伙人
; m t v active trading 交投活跃
)o\U4t actual circulation 实际流通
?K>=>bS^h actual cost 实际成本
TLWU7aj&! actual expenditure 实际开支；实际支出
IJ zPWs5W: actual income 实际入息；实际收入；实际收益
>^|( AzS actual market 现货市场
;:l >Kac actual price 现货价；实际价格
}g]O_fN7~ actual profit 实际利润
{CH *?|t actual quotation 实盘；实际价位；实际报价
l+n0=^ Z actual year basis 按实际年度计算
EDAVU actuals 实货
y%NZ(Y,v actuarial investigation 精算调查
=T3O; i actuarial principle 精算原则
@+EO3-X5 actuarial report 精算师报告
@9ndr$t Actuarial Society of Hong Kong 香港精算学会
uu`G<n actuarial valuation 精算师估值
n `Ry ! actuary 精算师
UX!)\5- ad referendum agreement 暂定协议；有待覆核的协定
zmdu\:_X9 ad valorem duty 从价税；按值征税
,lUr[xzV ad valorem duty system 从价税制
Z?A X ad valorem fee 从价费
hO H
DXc" ad valorem tariff 从价关税
v[t *CpGd additional allowance 额外免税额
Q /u1$&1 additional amount for unexpired risk 未过期风险的额外款额
$1< ~J additional assessable profit 补加应评税利润
8*\PW l additional assessment 补加评税
E6njm du additional commitment 额外承担
%*Aq%,.={ additional commitment vote 额外承担拨款
+GDT@,/ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
}p$@.+ additional dependent parent allowance 供养父母额外免税额
|o0?u: additional provision 额外拨款
GL- r;
additional stamp duty 附加印花税
P{tH4V23T additional tax 补加税罚款；补加税款
1,pg7L8H Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
^+b ??K adjudged bankrupt 被裁定破产
tuWJj^ adjudicated bankrupt 裁定破产人
9X%H $>s adjudication fee 裁定费；评定印花税额手续费；评估契据费
pjaDtNb adjudication of bankruptcy 裁定破产；宣告破产
J rhDqyk* adjudication of insolvency 裁定无力偿还债务
klON6<w adjusted actual 经调整的实数；调整后的实数
{S 2?
} adjusted current assets 经调整的流动资产；调整后的流动资产
KB 6'sj adjusted figure 经调整的数字；调整后的数额
o n+:{ad adjusted liabilities 经调整的负债；调整后的负债
u?-X07_ adjusted loss 经调整的亏损；调整后的亏损
PY{])z3N 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
!b :;O
+[ adjusted profit 经调整的利润；调整后的利润
cZd{K[fuK adjusted surplus 经调整的盈余额；调整后的盈余额
%g+*.8;"b adjusted value 经调整的价值；调整后的价值
jcVK4jW adjustment 调整；修订；理算〔保险〕
N sNk
adjustment centre 调剂中心
yL.Z{wd adjustment lag 调整过程的时间差距；调整时差
| bWvQdN
adjustment mechanism 调整机制
a W.[3M;?v adjustment of loss 亏损调整
O77bm,E adjustment process 调整过程；调整程序
-Uu65m~:{k adjustment range 调整幅度
)e6)~3[^ administered exchange rate 受管制汇率
fH6mv0 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
t;2\(_A administration expenses 行政费用
yWkg4 administration fee 手续费；行政费
mO|YX/> administration in bankruptcy 破产管理
p%?m|(4f administration order 遗产管理令
CU G3C administrator 管理人；遗产管理人
LRa^x 44 administrator of the estate 遗产管理人
i<ug("/ admission of debt 债项承认书
<f+ 9wuZ admission of proof 接纳债权证明
1NI%J B advance 放贷款项；垫付款项；预支款项；预付款项
#eKg!]4-R advance account 暂支帐目；预付款帐户
=MCQNyf+ advance compensation 预付补偿金
pjVF^gv,* advance from shareholder 股东垫款
[n!5!/g>j advance pending reimbursement 预支以待日后付还
XI"8d.VR advanced economy 先进经济体系
K[/sVaPZ advancement 预付；预付财产
[8OQ5}do/ advances warrant 垫款令
U`w `Cr advancing 贷出
6^vseVx adverse balance 逆差
Yj-JB adverse exchange 逆汇
i=mk#.j~ advertisement addressed to shareholders 在报章刊登的致股东通告
W Pnw advice for collection 托收通知书
I C?b qC+ advice of drawing 提款通知书；汇票通知书
$-Wn|w+h<a advice of payment 付款通知
{~u#.( Advisory Committee [Securities and Futures Commission]
m?4L>' 谘询委员会〔证券及期货事务监察委员会〕
b rXLx +H8 Advisory Committee on Diversification 经济多元化谘询委员会
|'?. / affidavit 誓章；遗产申报誓章
F\lnG affidavit of no receipt 述明无收款的誓章
Rx,Qw> # affiliate 联号；联营公司；附属公司
/yhG c}h affiliated company 附属公司；联号；联营公司
Jq8CII affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$MPh\T affordability 负担能力
Kb P( ; African Development Bank [AfDB] 非洲开发银行
@_
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+^0Q~>=VD after-hours dealing 市后交易
y53f73Cg after-tax profit 税后盈利；税后利润；税后溢利
YrRD3P.P agency agreement 代理协议
7F!(60xY agency expenses 代理机构的开支
=m Wr8p-H agency fee 代理费
2qQG Agency Law 《代理法》
n9p_D agent 代理人；承销人
W7 iml|WV0 agent of company 公司代理人
+q NX/F agent's fee 代理人费；经纪费
|)'6U3 aggregate 总计；总数；总体数字
=}h8Cl{H/ aggregate amount 总款额；总额
^S]-7>Yyr aggregate assets and liabilities 总体资产与负债
hnf7Q l} aggregate at constant price 按固定价格计算的总体数字
4x;vn8 yh aggregate demand 总需求
Cvk n2T aggregate gross position 总持仓量
6~#$bp^- aggregate limit 总限额
gqCDF H aggregate of salaries tax 合计薪俸税
9P ZY](/ aggregate performance 总体表现；总体业绩
&Ub0o2+y aggregate supply 总体供应
Nd] w I|> aggregate surplus 总盈余
dYP-QUM$7 aggregate total 整体总额
k_$9cVA aggregate value 总值；合计价值
O wJZ?j& ) aggregated basis 合计基准
miCW(mbO8 aggregated net chargeable income 合计应课税入息实额
wE*jN~ aggregation 合并计算；合计；总和
G5K_e:i aggregation of incomes of husband and wife 夫妇入息合并计算
_pM~v>~*+ aggregation of property 财产的总和
3\~
RWoB0u agio 差价；贴水
ud}B#{6 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》
!rwe|"8m?u Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
&y~EEh| 《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》
C~PoC'"q Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
b{WEux{) 《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》
Gs7#W :e7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Ivdg1X 《香港政府和大韩民国政府关于相互促进和保护投资协定》
t^ Hte^#S agreement for a settlement 授产协议
V/; / & agreement for assignment 转让协议
SA1| 7 agreement for sale 售卖协议；买卖协议
p l.D
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cI
g|sn agreement for the payment of interest 支付利息协议
q)Uh_l.Cj agreement for the repayment of money 还款协议
[`'[)B agreement of reinsurance 再保险协议
L4w KG& Agricultural Bank of China 中国农业银行
%?`TyVt&0 air passenger departure tax 飞机乘客离境税
`tZ-8f Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
_t+.I9kQ airport tax 机场税
"h >B`S alcohol duty 酒精税
`VB]4i}u alienation 让与；让渡；转让
EoOB0zo}Y+ alimony 生活费；赡养费
`fA|])3T All Ordinaries Index [AOI] 所有普通股指数
&-s/F` all risks 全险；综合险
X?Yp=%% All Sales Record for Stock Market 《股票市场成交报告》
1`;,_>8 Allied Capital Resources Limited 新联财务有限公司
5*h e all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ecjjCt2S allocation letter 拨款信件
9N ?BWv } allocation of fund 分配款项；预留款项
DQ a0S7I allocation of profit 利润分配；溢利分配
l'#P:eW allocation warrant 拨款令
{8YNmxF# allotment 分配；配股
<l,Kg
'v allotment notice 股份配售通知；配股通知
2G4OK7x allotment of shares 股份分配
'&<T;V% allowable 可获宽免；免税的
! 4ZszQg allowable business loss 可扣除的营业亏损
k;AV 'r allowable expenses 可扣税的支出
v]tNJ=aI allowance 免税额；津贴；备抵；准备金
uBPxMwohR allowance for debts 债项的免税额
l-GQ AI8 allowance for depreciation by wear and tear 耗损折旧免税额
@a X $} allowance for funeral expenses 殡殓费的免税额
~SWR|[ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
U <|h4'(@L allowance for repairs and outgoings 修葺及支出方面的免税额
P<1ZpL allowance to debtor 给债务人的津贴
}/{G alteration of capital 资本更改
BRu/py xG alternate trustee 候补受托人
w
N-np3k amalgamation 合并
ELlTR/NW ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
AZi|85rN ambit of charges 征税范围；收费范围
>We:g Kxr amended valuation 经修订的估值
b<N962 q$q American Commodities Exchange 美国商品交易所
H+VKWGmfG American Express Bank Limited 美国运通银行
T<\!7 RnLc American Stock Exchange 美国证券交易所
G31??L:< amortization 摊销
_ zh>q4M amount due from banks 存放银行同业的款项
.%iJin" amount due from banks abroad 存放海外银行同业的款项
Xw|t.0 amount due from holding companies 控股公司欠款
~gjREl,+D# amount due from local banks 存放本港银行同业的款项
H /kSFf{ amount due to banks 银行同业的存款
+Je(]b @ amount due to banks abroad 海外银行同业的存款
5,pKv amount due to holding companies 控股公司存款
:Ur=}@Dj amount due to local banks 本港银行同业的存款
]nEZ Q+F amount due to outport banks 外埠银行同业的存款
?\eq!bu amount for note issue 发行纸币的款额
vXio /m amount of bond 担保契据的款额
6axDuwQ amount of consideration 代价款额
Ckelr amount of contribution 供款数额
7i,Z c] amount of indebtedness 负债款额
`9+>2*k amount of principal of the loan 贷款本金额
2L'vB1 ` amount of rates chargeable 应征差饷数额
wG XnS"L! amount of share capital 股本额
8\85Wk{b amount of sums assured 承保款额
e>:bV7h
j~ amount of variation 变动幅度
c2,1d ` amount of vote 拨款数额
^Y pA@`n amount payable 应付款额
2I 2#o9(Ar amount receivable 应收款额
w# t[sI"IT Amsterdam Stock Exchange 阿姆斯特丹证券交易所
\; b)qB analysis 分析
LHt{y3l ] ancillary risk 附属风险
]Gm $0uS annual account 周年帐目；周年帐目报表；年度决算；年结
~sI$xX! annual accounting date 年结日期
{u1Rc/Lw annual allowance 每年免税额；年积金；年度津贴；年津
6__#n` annual balance 年度余额
T2nbU6 H annual disposable income 每年可动用收入
GCf 3'u annual estimates 周年预算
t:|+U:! > annual fee 年费
s?.A
$^t annual general meeting 周年大会
b`4R`mo annual growth rate 年增率；每年增长率
X C jYm annual long-term supplement 长期个案每年补助金
HhmC+3w.7 annual pensionable emolument 可供计算退休金的年薪
E%f;Z7G annual report 年报
rY
0kzD/ Annual Report on the Consumer Price Index 《消费物价指数年报》
; U)a)l'y annual return 周年报表；周年申报表；每年报税表格
k#4%d1O} Annual Return Rules 《周年报表规则》
q*<Fy4j annual review of consumer prices 每年消费物价回顾
NbD"O8dL~E annual roll-forward basis 逐年延展方式
^Ms)T3dM annual salary 年薪
y5X HJUTu annual statement 年度报表；年度决算表
gZ5E %']sT 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
" iCR68e annuitant 年金受益人
9Yh0'
<Z annuity 年金
J| orvnkK
annuity contract 年金合约
09f:%!^u annuity on human life 人寿年金
Al^n&Aa+\ antecedent debt 先前的债项
SX{sh M2 ante-dated cheque 倒填日期支票
yMQuM :d anticipated expenditure 预期开支
H?dmNwkPY anticipated net profit 预期纯利
PgKA>50a anticipated revenue 预期收入
6~
*w ~U anti-inflation measure 反通货膨胀措施
Wp0e?bK_ anti-inflationary stance 反通货膨胀立场
Z=ayVsJ3 apparent deficit 表面赤字
5aF03+ko apparent financial solvency 表面偿债能力
,1\nd{ apparent partner 表面合伙人
vZdn application for personal assessment 个人入息课税申请书
CvCk#:@H M application of fund 资金应用
Cmq.V@ application to release as liquidator and to destruct the books of accounts and documents
AC=/BU3<yc 申请免除清盘人职务及毁灭帐簿与文件
{[~
!6&2(k appointed actuary 委任精算师
+f gF &. appointed auditor 委任核数师；委任审计师
^lqcF. appointed trustee 委任的受托人
}`oe<| appointer 委任人
C-;y#a) apportioned pro rata 按比例分摊
_)J;PbK~ apportionment 分配；分摊
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z P8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
' L*nC
T; apportionment formula 分摊方程式
dQ=mg#( apportionment of estate duty 遗产税的分摊
hcw)qB,s appraisal 估价；评估
KzQ\A!qG appreciable growth 可观增长
_YXk ,ME!Q appreciable impact 显着影响
?|8QL9Q"| appreciable increase 可观增长
8{5Y%InL appreciation 增值；升值
Hev S}L
appreciation against other currencies 相对其他货币升值
vG(Gs=.U appreciation of the exchange value of Hong Kong dollar 港元汇值上升
iOB]72d h appreciation tax 增值税
|~mi6 lJ6 appropriation 拨款；拨用；拨付
M Dn T appropriation account 拨款帐目
})V9d Appropriation Bill 拨款法案
^A8'YTl appropriation-in-aid system 补助拨款办法
Ni5~Buf approved assets 核准资产
1 cE3uA7 approved basket stock 认可一篮子证券
pV#~$e approved budget 核准预算
?_e2)+q8YG approved charitable donation 认可慈善捐款
^X6fgsjz approved charitable institution 认可慈善机构
tJ >OZ approved currency 核准货币；认可货币
v;S 7i>\ approved estimates 核准预算
G<kslTPyq approved estimates of expenditure 核准开支预算
r5b5 `f4 approved overseas insurer 核准海外保险人
JM5 w`= approved overseas trust company 核准海外信托公司
i|X ; n approved pooled investment fund 核准汇集投资基金
1 l'Wb2g>A approved provident fund scheme 认可公积金计划
%nJ^0X_] approved provision 核准拨款
t[B\'f! approved redeemable share 核准可赎回股份
aU ] A#g
approved regional stock 认可地区性证券
pYo]lO approved retirement scheme 认可退休金计划
$_-f } E approved subordinated loan 核准附属贷款
]8(_{@ / arbitrage 套戥；套汇；套利
*rO#UE2 arbitrageur 套戥者；套汇者
UV%A l)3 arbitrary amount 临时款项
^CUeq"GYoZ arrangement 措施；安排；协定
; d1\2 H arrears 欠款
D6,rb 9 arrears of pay 欠付薪酬
4@PH5z arrears of revenue 逾期未收税款；逾期未收的帐项
bk E4{P" articles of association 组织章程；组织细则；组织章程细则
}2Y:#{m Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
&pS <4 ascertainment of profit 确定利润
uBLI!N-G "Asia Clear" “亚洲结算系统”
nB ?$W4 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
7:U ^K i Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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aA Asian Development Fund [ADF] 亚洲发展基金
Cf`s:A5<J Asian dollar bond 亚洲美元债券
]/!#: Asian dollar market 亚洲美元市场
jX^uNmb Asian dollar rate 亚洲美元利率
8kQ
>M Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
UY*3b<F} Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
k%V#{t. asked price 沽盘；喊价；索价；卖方报价
Z~^)B8 assessable income 应评税入息
. g.v assessable loss 应评税亏损
'rJkxU{ assessable profit 应评税利润
A4. Q \0 assessable value 应评税值
WJ$D]7 assessed profit 估定利润
j nvi_Rodm assessed value 经评估价值
YC#N],# assessment 评税；评定；估价；评税单
j )6A assessment number 评税编号；估价编号
+E7s[9/r assessment of additional tax 补加税评税
-QL _a8NL assessment of performance 业绩评估；实绩评价
d zMlfJp Assessor 评税主任
4l+"J:, asset price bubbles 资产价格泡沫
`_C4L=q" asset-backed securities 具资产保证的证券
5v4
,YHD assets accretion 资产增值
4 2aYM! assets and liabilities 资产与负债
K_
P08 assets betterment statement 资产递增表；资产改进表
T] \_[e:' assets lending 实物放款；有抵押贷款
K1 M s assets of the company passing on the death 死者去世时转移的公司资产
Xc;W9e(U assets pledged as security for liabilities 用作负债抵押的资产
Oosxu AC( assets portfolio 资产投资组合
mG2*s ^$ assets price 资产价格
<zE,T@c assets quality 资产质素
>K$9 ( assets realization 资产变现
+ ^n [B assets refinancing arrangement 资产再集资安排
~=~|@K assets securitization 资产证券化
Sw<@u+Z;% assets situated outside Hong Kong 在香港以外地方的资产
o 5dPE{f assets stripping 削减资产；拆卖资产
k3::5& assets value 资产值
qc _c& assignee 承让人
62~8>71;' assignment 转让；转让书；转让契
W'x/Kg,w- assignment of interest 权益转让
>%k:+ +b{ assignment of letters patent and trade mark 专利证书及商标转让
_|`~CLE[ assignment of property 物业转让；物业转让书
,)3%@MwO assignment right 转让权
[k-Q89 assignor 转让人
%EA|2O.D associate 有联系的人；有关连人士；相联者；合伙人；联系人
4$ LVl Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
-ju&"L B associate member 附属会员
n}(/>? / associated body corporate 相联法人团体
Q@gmtAp associated company 相联公司；联属公司
b6sj/V8 associated corporation 相联法团
R 7u &` Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Mz,G; x} 公认会计师公会〔英国〕
(27bNKr Association of Futures Exchange Brokers 香港期货经纪协会
. _j9^Ll Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
k@MAi* association of underwriters 承保人组织
C&Rv$<qc assumption of control 接管
T$[50~ assurance 担保；保险；转易；转易书
w.w(*5[ assurance of interest 权益的转易
YCr:nYm<f at 19XX price 按一九ＸＸ年价格计算
7 lc - at a discount 按赔价计算；按贴水价格计算；打折扣
g,Z8I;A^ at a premium 按溢价计算；按升水价格计算
IzPnbnS} at call 通知付款；按通知
CX/ _\0 G4 at constant market price 按固定市价计算
d>[=] at constant price 按固定价格计算
H/"$#8-/ at cost 按成本计算
Q-<N)K$F(4 at current market price 按当时市价计算；按现时市价计算
ayR=GqZ1 at current price 按当时价格计算；按现时价格计算
S- {=4b' at factor cost 按要素成本计算；按生产要素成本计算
yf7p,_E/ at money-of-the-day price 按付款当日价格计算
W]b>k lp; at or better 按指定或较佳价位〔买卖指令〕
m{T:<:q~ at par 按面值计算；平价
,MH/ lQq% at sight 见票即付
JmL{ & at the close 按收市盘
*HiN:30DZ at the opening 按开市盘
wq$+m ( attestation 见证；见证条款
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dW-9~9 at-the-money option 平价期权
Gf` `0F) attorney 受权人；受托代表人
j4pxu/2 attornment 新拥有人承认书
,*_=w^;Rr attributable profit 可归属利润
6
axe attributable share value 可归属股份价值
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NSb8@ Auckland Stock Exchange 奥克兰证券交易所
X@ ;;
h auction 拍卖
_ Q XC5i auctioneer 拍卖商
h"R{{y f2 audit 审计；核数
}7)iLfi Audit Commission 审计署
Z !HQ|')N5 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
H,8HGL[l 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〕
X0a)6HZ{ audit review 帐目审查
"m2g"x a\7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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P'PUB audited account 审计帐目；经审计的帐目
+d/V^ <# audited annual account 经审计的周年帐目
H!N` hEEj> audited balance sheet 经审计的资产负债表
m5i?<Ko@ auditor 核数师；核数主任；审计师
YU >NGC]}d auditor's certificate 核数师证明书；审计师证明书
<5).(MTa auditor's report 核数师报告；审计师报告
9B W"^$ Aussie bond 澳元债券
PydU.,^7 austerity budget 紧缩预算
]J|] IP Xy Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
G,o5 JL"t Australia All Ordinaries Index 澳洲所有普通股票指数
JK.<(=y\ Australian Dollar [AUD] 澳元
$W} YXLFj? Australian Options Market 澳大利亚期权市场
BF)!VnJ Australian Securities Commission 澳洲证券事务监察委员会
VY9o}J>,w Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2h=QJgpCG Australian Stock Exchange 澳大利亚证券交易所
Z'hHXSXM Austrian Schilling [ATS] 奥地利先令
!q]@/ <= authentication 认证；鉴证
{,;R\)8D authority to purchase 委托购买证；委购书
2Kg-ZDK8 authorization 认可；核准；授权；授权书
$)or{Z$& authorization by direction 指示授权
nulLK28q authorization by instruction 指令授权
3 UXaA; authorization by warrant 令状授权
7 LotN6H
authorization of unit trust 单位信托的认可
^:hI bF4G authorized agent 指定代理人
$W_sIS0\z
authorized capital 法定资本
OoIs'S-Z # authorized clerk 出市员
nC6 ;:uM authorized dealer 认可交易商
wlC7;u authorized financial institution 认可财务机构
8& q[jxI@8 authorized fund 认可基金
GpwoS1#)0| authorized fund house 获授权的基金公司；认可基金公司
/Py1Q authorized institution 认可机构
/7[U J' authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
7 &O 0 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
YB`1S authorized insurer 获授权保险人；获认可承保人
]7|Z s]6 authorized investment 特准投资项目
/&>vhp Z} authorized person 获授权人
d@b" ~r} authorized representative 获授权代表
;*+wg5| authorized share capital 法定股本
5EX
Ghc' automated quotation system 自动报价系统
4CH/ ~b1 ( Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
.:wo
ARW! 自动交易系统〔香港期货交易所有限公司〕
W)~}o<a)[ automatic adjustment mechanism 自动调整机制
@1c[<3xJ T automatic adjustment system 自动调整系统
g.,_E4L Automatic Clearing House 自动票据交换所
Gf<f#.5y
, automatic exchange rates accumulation system 自动化汇率累集系统
eVRPjVzQ'Q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9_Ws8nE automatic teller machine [ATM] 自动柜员机
,S V34+( autopay 自动转帐
FTJvkcc?m available assets 可用资产
UI]UxEJ available fiscal reserve 现存财政储备
BmhIKXE{* available profit 可用利润
i:/Ws1=q Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
q+ZN$4 m average 平均；平均数；海损
O yG# average basic salary 平均基本薪金
fk5$z0 / average consumer expenditure 平均消费开支；一般消费开支
~~iFs ,9 average cost 平均成本
p u OAt average cost of land production 增辟土地平均成本
8~!9bg6C average daily turnover 平均每日成交额
` zoC++hx average daily wage rate 平均每日工资率
Z%4w{T +[ average expenditure pattern 平均开支模式
Rlwewxmr average growth rate 平均增长率
G2 {R5F ! average net fixed assets 固定资产平均净值
>{1 i8 b@ average of relatives 相对价格平均数
SoJ=[ 5W average price 平均价格
=zsA@UM0 average propensity to consume 平均消费倾向；一般消费倾向
EK 8r V average propensity to save 平均储蓄倾向；一般储蓄倾向
k1_" } B5 average rate 平均率
N+n v#] { average revenue 平均收入；平均收益
ee M$c` Y< average stock 平均库存；平均存货
YiGSFg average yearly rent 平均年租
c,L{Qv"n{ avoidance of double taxation 避免双重课税
Ljs4^vy <J avoidance of tax 避税
