A:
!;d>}iE A share Ａ股；甲类股份
8Z "f" abatement of tax 减税；减扣免税额
">20`Mj8 ABN AMRO Bank N.V. 荷兰银行
3u+i above-the-line expenditure 线上项目支出；经常预算支出
O,v C:av above-the-line receipt 线上项目收入；经常预算收入
T{-gbo`Yji ABSA Asia Limited 南非联合亚洲有限公司
1,]FLsuy absolute change 绝对数值变更
W! Hn`T absolute expenditure 实际开支
TiG?r$6v% absolute guideline figure 绝对准则数字
{X_I>)Wg absolute interest 绝对权益
qHo H h absolute order of discharge 绝对破产解除令
&N+` O)$ absolute profit margin 绝对利润幅度
~_F;>N~ absolute value 实值；绝对值
T (]*jaB absolutely vested interest 绝对既得权益
0*oavY* absorbed cost 已吸收成本；已分摊成本
AGjjhbGB absorption 吸收；分摊；合并
>ZeARCf"f absorption rate 吸收率；摊配率；分摊率
TXf60{:f ACB Finance Limited 亚洲商业财务有限公司
Z5*(xo ny0 acceptable form of reciprocity 合理的互惠条件
N[fwd=$\# acceptable rate 适当利率；适当汇率
xirq$sEl acceptance agreement 承兑协议
L<B)BEE. acceptance for honour 参加承兑
^Pu:&:ki acceptor 承兑人；接受人；受票人
$d4& H/u^ acceptor for honour 参加承兑人
^K_FGE0ec accident insurance 意外保险
h;y}g /HZ Accident Insurance Association of Hong Kong 香港意外保险公会
Qe4 % A accident insurance scheme 意外保险计划
X%N !gy accident year basis 意外年度基准
PBFpV8P, accommodation 通融；贷款
s 1#A0%gx accommodation bill 通融票据；空头票据
bKzG5|Qu accommodation party 汇票代发人
D&G?Klq account balance 帐户余额；帐户结余
Uq{$j5p8 account book 帐簿
@#-\ BQ; account collected in advance 预收款项
-Lb7=98 account current book 往来帐簿
i: jB account of after-acquired property 事后取得的财产报告
Dsc0 ;7~6 account of defaulter 拖欠帐目
lF SvHs5 account payable 应付帐款
9vwm
RVN account payee only [A/C payee only] 只可转帐；存入收款人帐户
:2/ jI:L~ account receivable 应收帐款
.}Ys+d1b9c account receivable report 应收帐款报表
E`hR(UL
? account statement 结单；帐单；会计财务报表
euRKYGW account title 帐户名称；会计科目
GRVF/hPn accountant's report 会计师报告
BSB&zp Accountant's Report Rules 会计师报告规则
v&d 'AB eT accounting and auditing procedure 会计与审计程序；会计与核数程序
2mMi=pv9 Accounting Arrangements 《会计安排》
,=c( P9}^ accounting basis 会计基础
Q>9bKP accounting by Official Receiver 破产管理署署长呈交的帐目
%X}vuE[[UC Accounting Circular 《会计通告》
j8PeO&n> accounting class 会计类别
!>=lah$& accounting date 记帐日期；会计结算日期
U /~uu accounting for money 款项核算
q8;MPX SG3 Accounting Officer 会计主任
4` fV_H.8 accounting period 会计报告期；会计期
k'Pv Ql"I accounting policy 会计政策；会计方针
a^E>LJL accounting practice 会计惯例
S l'$w4s
accounting principle 会计准则
~- uf%= accounting record 会计记录
^6F, lS _t accounting report 会计报告
7 b ( Accounting Services Branch [Treasury] 会计事务部〔库务署〕
YjJ^SU`* Accounting Society of China 中国会计学会
Q-#<{' ( accounting statement 会计报表
V[]Pya|s+ accounting system 会计制度；会计系统
LHu accounting transaction 会计事项；帐务交易
+Wy `X5v accounting treatment 会计处理
|:4?K*w", accounting year 会计年度
B!8X?8D accretion 增值；添加
8faT@J'e; accrual 应计项目；应累算数目
$ < C",& accrual basis 应计制；权责发生制
iQT0%WaHl accrual basis accounting 应计制会计；权责发生制会计
}~ N\ A accrue 应累算；应计
Ea'jAIFPpO accrued benefit 应累算利益
i gjn9p&_ accrued charges 应计费用
5K682+^5 accrued cumulative preference share dividend 应累算的累积优先股股息
v&7<f$5 accrued expenses 应累算费用
8 4reyA accrued interest payable 应付利息；应计未付利息
*:"60fkoU accrued interest receivable 应收利息；应计未收利息
e 8oAGh" accrued right 累算权益
f&$;iE accruing profit 应累算的利润
4K dYiuz0` accumulated fiscal reserve 累积财政储备
>, 'guaa accumulated profit 累积利润；滚存溢利
=h
+SZXe<r accumulated reserve 累积储备
}Qe(6'l_ accumulation of surplus income 累积收益盈余
A:2CP&* acquired assets 既得资产
XqhrQU|wM acquisition 收购；购置；取得
W/ WP }QM acquisition cost 购置成本
e6tU8`z acquisition expenses 购置费用
+]NpcE' acquisition of 100% interest 收购全部股权
W&D{0 i`y acquisition of control 取得控制权
#R31V QwK5 acquisition of fixed assets 购置固定资产
% WXl * acquisition of shell “买壳”
S1@r.z2L acquisition price 收购价
,aBy1K act of God 天灾
r&+C % acting partner 执事合伙人
9(}d7y active market 买卖活跃的市场；交投畅旺的市场；旺市
IR: { { ( active partner 积极参与的合伙人
I@O9bxR? active trading 交投活跃
8'b ZR] actual circulation 实际流通
JC~ 4 B3! actual cost 实际成本
iC^G^ ~V+H actual expenditure 实际开支；实际支出
9 BU#THDm actual income 实际入息；实际收入；实际收益
Eyk:p nKJb actual market 现货市场
/YU8L actual price 现货价；实际价格
2Q@Jp`# ,4 actual profit 实际利润
h8Oj
E$
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J(maJuY actual year basis 按实际年度计算
y;4g>ma0 actuals 实货
3
Fy C D4# actuarial investigation 精算调查
H INk&)FC actuarial principle 精算原则
] q[( z actuarial report 精算师报告
gW4fwE^ Actuarial Society of Hong Kong 香港精算学会
nhC8Tq[m actuarial valuation 精算师估值
4}cxSl]jf! actuary 精算师
E4Ez)IaKyi ad referendum agreement 暂定协议；有待覆核的协定
|;t{L^ ad valorem duty 从价税；按值征税
t0v >J9 ad valorem duty system 从价税制
*)I^+zN ad valorem fee 从价费
Uam %u ad valorem tariff 从价关税
x>BFK@# additional allowance 额外免税额
+j+
v(- additional amount for unexpired risk 未过期风险的额外款额
K3h7gY| . additional assessable profit 补加应评税利润
nR @ mm
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E]g6|,4~- additional commitment 额外承担
^-n^IR}J additional commitment vote 额外承担拨款
(vzYg U, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~&F |g2: additional dependent parent allowance 供养父母额外免税额
_y>drvg additional provision 额外拨款
$F X$nY additional stamp duty 附加印花税
gGBRfq> additional tax 补加税罚款；补加税款
a K| Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
5!$sQ@#}D adjudged bankrupt 被裁定破产
+opym!\ adjudicated bankrupt 裁定破产人
hJSWh5] adjudication fee 裁定费；评定印花税额手续费；评估契据费
YDYNAOThnb adjudication of bankruptcy 裁定破产；宣告破产
HrFbUK@@ adjudication of insolvency 裁定无力偿还债务
vfx{ :3fO adjusted actual 经调整的实数；调整后的实数
3&{6+ A adjusted current assets 经调整的流动资产；调整后的流动资产
'W 54 T adjusted figure 经调整的数字；调整后的数额
F`(;@L O adjusted liabilities 经调整的负债；调整后的负债
"cly99t adjusted loss 经调整的亏损；调整后的亏损
ZF#n(Y? 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
'Z9UqEGV adjusted profit 经调整的利润；调整后的利润
a MFUj+^ adjusted surplus 经调整的盈余额；调整后的盈余额
upZc~k!1\ adjusted value 经调整的价值；调整后的价值
@icw:68 adjustment 调整；修订；理算〔保险〕
cq
gCcO , adjustment centre 调剂中心
AGS(ud{ adjustment lag 调整过程的时间差距；调整时差
B1E:P`t adjustment mechanism 调整机制
; !t?* adjustment of loss 亏损调整
^J^FGo|M adjustment process 调整过程；调整程序
QkD]9#Id& adjustment range 调整幅度
IuAu_`,Ndi administered exchange rate 受管制汇率
w\N\J^5,Q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
F6Q%<p a administration expenses 行政费用
/0|1xHs administration fee 手续费；行政费
sM UpkU- administration in bankruptcy 破产管理
yENAc sv administration order 遗产管理令
A:z administrator 管理人；遗产管理人
Z(R0IW administrator of the estate 遗产管理人
_ nxu8g] admission of debt 债项承认书
C0Fd< |[ admission of proof 接纳债权证明
QkHG `yW advance 放贷款项；垫付款项；预支款项；预付款项
%_B2/~ advance account 暂支帐目；预付款帐户
/dvronG advance compensation 预付补偿金
,g*3u advance from shareholder 股东垫款
=-GxJ PL advance pending reimbursement 预支以待日后付还
~J su"kr advanced economy 先进经济体系
'o0o.&/= advancement 预付；预付财产
~dLbhjde n advances warrant 垫款令
c{?SFwgd advancing 贷出
8)pL0bg adverse balance 逆差
$""k Z adverse exchange 逆汇
J >;r(j advertisement addressed to shareholders 在报章刊登的致股东通告
FU .%td=: advice for collection 托收通知书
F Qk advice of drawing 提款通知书；汇票通知书
wS&D-!8v advice of payment 付款通知
c VO- iPK Advisory Committee [Securities and Futures Commission]
RIO?rt; 谘询委员会〔证券及期货事务监察委员会〕
3#]II j`\ Advisory Committee on Diversification 经济多元化谘询委员会
E?KPez affidavit 誓章；遗产申报誓章
Vmh$c*TE affidavit of no receipt 述明无收款的誓章
I2SH
j6 - affiliate 联号；联营公司；附属公司
98?O[= affiliated company 附属公司；联号；联营公司
D2gyn-] \ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
fB,eeT1v?h affordability 负担能力
9b,0_I MHH African Development Bank [AfDB] 非洲开发银行
C t~j/. after-acquired property 事后取得的财产
A<TYt
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A8ef=ljM? after-tax profit 税后盈利；税后利润；税后溢利
}m5()@Q}a agency agreement 代理协议
M3F1O6=4j agency expenses 代理机构的开支
%N(>B_t\ agency fee 代理费
Y}t)!}p$r Agency Law 《代理法》
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:VMIa agent 代理人；承销人
(3! 6nQj-t agent of company 公司代理人
{[Y7h}7 agent's fee 代理人费；经纪费
=h|cs{eT\2 aggregate 总计；总数；总体数字
y&O?`"Uv/M aggregate amount 总款额；总额
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A &Zt aggregate assets and liabilities 总体资产与负债
^EkxZ4*g aggregate at constant price 按固定价格计算的总体数字
&y nAB) aggregate demand 总需求
Kr1Y3 [iNv aggregate gross position 总持仓量
%x Q'i4` aggregate limit 总限额
+,$pcf<[V aggregate of salaries tax 合计薪俸税
%l a1-r~ aggregate performance 总体表现；总体业绩
ElDeXLr' aggregate supply 总体供应
Qo^(r$ BD aggregate surplus 总盈余
FkuD Gg~a aggregate total 整体总额
N! wuBRWR aggregate value 总值；合计价值
y06* *f) aggregated basis 合计基准
~tRGw^<9 aggregated net chargeable income 合计应课税入息实额
$ xHtI]T aggregation 合并计算；合计；总和
~x<?Pj aggregation of incomes of husband and wife 夫妇入息合并计算
n=F
r v*"Z aggregation of property 财产的总和
zy"k b agio 差价；贴水
4 KR` 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》
)1Y?S; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
lz<'
L.
. 《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》
r<:d+5" Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
u P r!;'J= 《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》
G `!A#As Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
b6Z3(!]
] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
|#< z\u } agreement for a settlement 授产协议
` V [4 agreement for assignment 转让协议
C,$o+q*)W9 agreement for sale 售卖协议；买卖协议
sP2Uj agreement for sale and purchase 买卖协议
ZS(%!+ M agreement for the payment of interest 支付利息协议
+ lVA$]d agreement for the repayment of money 还款协议
'xG J; pY agreement of reinsurance 再保险协议
!5?_ ) Agricultural Bank of China 中国农业银行
_Z 9 d.- air passenger departure tax 飞机乘客离境税
.s,04xW\ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
gt( p %~ airport tax 机场税
Do\j _ alcohol duty 酒精税
.Tq8Q dl alienation 让与；让渡；转让
MusUgBQy alimony 生活费；赡养费
kV T |(Y All Ordinaries Index [AOI] 所有普通股指数
S a[lYMuB all risks 全险；综合险
y?O-h1"3, All Sales Record for Stock Market 《股票市场成交报告》
DbFe;3 Allied Capital Resources Limited 新联财务有限公司
6jgP/~hP>N all-items index [Consumer Price Index] 总指数〔消费物价指数〕
"9QZX[J|* allocation letter 拨款信件
\ ~+b & allocation of fund 分配款项；预留款项
8OV =;aM?{ allocation of profit 利润分配；溢利分配
G6W|l2P! allocation warrant 拨款令
PLz+%L;{ allotment 分配；配股
K\fD '; allotment notice 股份配售通知；配股通知
Y%0rji allotment of shares 股份分配
")vtS}Ekt allowable 可获宽免；免税的
/!?Tv8TPp allowable business loss 可扣除的营业亏损
;| ?_C8 allowable expenses 可扣税的支出
@{_X@Wv4iV allowance 免税额；津贴；备抵；准备金
4 ;AQ12<[1 allowance for debts 债项的免税额
O< /b]<[ allowance for depreciation by wear and tear 耗损折旧免税额
^p9V5o allowance for funeral expenses 殡殓费的免税额
Tsb}\ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
N wN xO allowance for repairs and outgoings 修葺及支出方面的免税额
\7*|u allowance to debtor 给债务人的津贴
UF-'( alteration of capital 资本更改
]a&riPh" alternate trustee 候补受托人
zx2`0%Q amalgamation 合并
pL;e(lM ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
~?fl8RF\ ambit of charges 征税范围；收费范围
MD<x{7O12> amended valuation 经修订的估值
n w`rH* American Commodities Exchange 美国商品交易所
YsVKd h American Express Bank Limited 美国运通银行
e Ru5/y~ American Stock Exchange 美国证券交易所
HK<S|6B7V amortization 摊销
u pUJF`3 amount due from banks 存放银行同业的款项
26k~Z} amount due from banks abroad 存放海外银行同业的款项
\$DBtq5= amount due from holding companies 控股公司欠款
CdmpKkq# amount due from local banks 存放本港银行同业的款项
w+*rbJ amount due to banks 银行同业的存款
G/},lUzLg amount due to banks abroad 海外银行同业的存款
O-W[^r2e amount due to holding companies 控股公司存款
Q%? %zuU amount due to local banks 本港银行同业的存款
p!=8 Pq . amount due to outport banks 外埠银行同业的存款
u t4:LHF amount for note issue 发行纸币的款额
K39I j_3 amount of bond 担保契据的款额
/.!&d^ amount of consideration 代价款额
>yP> ]r+ amount of contribution 供款数额
9e>2kd amount of indebtedness 负债款额
@d|Sv1d% amount of principal of the loan 贷款本金额
( 2L ,m amount of rates chargeable 应征差饷数额
C(B"@ amount of share capital 股本额
F}meKc?a amount of sums assured 承保款额
qM26 :kB{ amount of variation 变动幅度
Pp69|lxV=k amount of vote 拨款数额
.* oL@iX amount payable 应付款额
1D8S }=5& amount receivable 应收款额
CPcUB4a%# Amsterdam Stock Exchange 阿姆斯特丹证券交易所
%@)q=*=y analysis 分析
O NcL hwH ancillary risk 附属风险
_ eBNbO_J annual account 周年帐目；周年帐目报表；年度决算；年结
JLo E)\Mi annual accounting date 年结日期
R[v<mo[s annual allowance 每年免税额；年积金；年度津贴；年津
L&:A59)1k annual balance 年度余额
Vraz}JV annual disposable income 每年可动用收入
nFG X2|d annual estimates 周年预算
4 Sk @ v annual fee 年费
c1+z(NQ3 annual general meeting 周年大会
iiJT%Zq`# annual growth rate 年增率；每年增长率
y $uq`FW annual long-term supplement 长期个案每年补助金
b`S9#` annual pensionable emolument 可供计算退休金的年薪
s91[DT4 annual report 年报
eX"E cl{ Annual Report on the Consumer Price Index 《消费物价指数年报》
z@\mn annual return 周年报表；周年申报表；每年报税表格
vShB26b Annual Return Rules 《周年报表规则》
Z"w}`&TC$^ annual review of consumer prices 每年消费物价回顾
4h--x~ @ annual roll-forward basis 逐年延展方式
h@ ZC{B annual salary 年薪
O_ th/hl annual statement 年度报表；年度决算表
[qkW/qS 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
5MCgmF*Y2 annuitant 年金受益人
<_eEpG}9 annuity 年金
LCA+y1LP-_ annuity contract 年金合约
V3VTbgF annuity on human life 人寿年金
)c9Xp: antecedent debt 先前的债项
uBg #zx ante-dated cheque 倒填日期支票
W
wj+\ anticipated expenditure 预期开支
k$J!, !q anticipated net profit 预期纯利
/=9dX;
# anticipated revenue 预期收入
KV&6v`K/N anti-inflation measure 反通货膨胀措施
F 8sOc&L anti-inflationary stance 反通货膨胀立场
$J)`Ru6. apparent deficit 表面赤字
!qlk-0&` apparent financial solvency 表面偿债能力
M3]eqxLC apparent partner 表面合伙人
bVN?7D( application for personal assessment 个人入息课税申请书
_]Ob)RUVH application of fund 资金应用
qy KR]%yzi application to release as liquidator and to destruct the books of accounts and documents
=+DhLH}8 申请免除清盘人职务及毁灭帐簿与文件
P2s\f;D wr appointed actuary 委任精算师
mA,{E-T appointed auditor 委任核数师；委任审计师
f8r7 SFwUv appointed trustee 委任的受托人
+/mCYI appointer 委任人
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apportioned pro rata 按比例分摊
BU>R<A5h apportionment 分配；分摊
4o@:+T:1 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
8 11QpYA apportionment formula 分摊方程式
1?8M31 apportionment of estate duty 遗产税的分摊
T9r6,yY appraisal 估价；评估
\?8q&o1=] appreciable growth 可观增长
&;JeLL1J appreciable impact 显着影响
8
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3jJV5J'" appreciation 增值；升值
k6z]"[yu appreciation against other currencies 相对其他货币升值
\k=%G_W appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Oz]$zRu/0 appreciation tax 增值税
+CSR! appropriation 拨款；拨用；拨付
M($GZ~ b%A appropriation account 拨款帐目
v6uRzFw
Appropriation Bill 拨款法案
0ZI}eZA j appropriation-in-aid system 补助拨款办法
y>u |3:z approved assets 核准资产
7!Im|7Ty approved basket stock 认可一篮子证券
ttlMZLX{TJ approved budget 核准预算
Y@MxKK uj approved charitable donation 认可慈善捐款
UM21Cfqex approved charitable institution 认可慈善机构
kqo4
v;r approved currency 核准货币；认可货币
:2vuc!Pu approved estimates 核准预算
j8^ #698X approved estimates of expenditure 核准开支预算
$*_79F2zN approved overseas insurer 核准海外保险人
&P35\q approved overseas trust company 核准海外信托公司
yn(b W\ approved pooled investment fund 核准汇集投资基金
/6y{ ?0S approved provident fund scheme 认可公积金计划
$1zWQJd[- approved provision 核准拨款
!S GRK01 approved redeemable share 核准可赎回股份
x=x%F; approved regional stock 认可地区性证券
+s`cXTlFrk approved retirement scheme 认可退休金计划
T4ugG?B* approved subordinated loan 核准附属贷款
c3PA<q [ arbitrage 套戥；套汇；套利
<)sL 8G9Y arbitrageur 套戥者；套汇者
*(]ZdB_2 arbitrary amount 临时款项
`}$bJCSF.n arrangement 措施；安排；协定
Jx`7W 1%T arrears 欠款
+eLL )uk arrears of pay 欠付薪酬
ubVZEsoW? arrears of revenue 逾期未收税款；逾期未收的帐项
.Xe_Gp"x articles of association 组织章程；组织细则；组织章程细则
368 g> /#' Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
rqm":N8@ ascertainment of profit 确定利润
D97 v fC "Asia Clear" “亚洲结算系统”
>X"\+7bw Asia Commercial Bank Ltd. 亚洲商业银行有限公司
uocFOlU0n Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4,Uqcw?!F' Asian Development Fund [ADF] 亚洲发展基金
{36N=A Asian dollar bond 亚洲美元债券
{:n1|_r4Z Asian dollar market 亚洲美元市场
H`q[!5~8 Asian dollar rate 亚洲美元利率
W.D>$R2 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
t pxk8Ys Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
]EQ*! asked price 沽盘；喊价；索价；卖方报价
o :4#Ak S assessable income 应评税入息
cdSgb3B0 assessable loss 应评税亏损
2 1 +[9 assessable profit 应评税利润
Q~' \oWz assessable value 应评税值
2!b##`UjA7 assessed profit 估定利润
`Nz`5}8.? assessed value 经评估价值
1B~Z1w assessment 评税；评定；估价；评税单
c b{"1z assessment number 评税编号；估价编号
\,v+ejhw assessment of additional tax 补加税评税
MTNC{:Q assessment of performance 业绩评估；实绩评价
, \RR@~u' Assessor 评税主任
jPx} -_jM asset price bubbles 资产价格泡沫
U+E9l?4R asset-backed securities 具资产保证的证券
n3-VqYUP assets accretion 资产增值
1O,8=,K2a assets and liabilities 资产与负债
S>j. i assets betterment statement 资产递增表；资产改进表
R)isWw4 assets lending 实物放款；有抵押贷款
|}<Gz+E> assets of the company passing on the death 死者去世时转移的公司资产
AKk& assets pledged as security for liabilities 用作负债抵押的资产
HN5,MD[ assets portfolio 资产投资组合
Y)(yw \&v assets price 资产价格
`}bvbvmA assets quality 资产质素
<nN# K{AH assets realization 资产变现
;, \!&o6 assets refinancing arrangement 资产再集资安排
`(I$_RSE") assets securitization 资产证券化
*uy<Om assets situated outside Hong Kong 在香港以外地方的资产
O;}K7rSc assets stripping 削减资产；拆卖资产
[U"/A1p assets value 资产值
JB. U& assignee 承让人
8`]yp7 ueS assignment 转让；转让书；转让契
DpT$19 Q+ assignment of interest 权益转让
i*!2n1c[ assignment of letters patent and trade mark 专利证书及商标转让
ga S}>?qk assignment of property 物业转让；物业转让书
\W=
qqE] assignment right 转让权
H5:f&m assignor 转让人
k6o8'6wN associate 有联系的人；有关连人士；相联者；合伙人；联系人
SQx&4R. Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
"Y- WY,H associate member 附属会员
tp&|*M3 associated body corporate 相联法人团体
A%^7D.j associated company 相联公司；联属公司
}owl7G3 associated corporation 相联法团
P4/~_$e Association of Chartered Certified Accountants [ACCA] [United Kingdom]
j},i=v 公认会计师公会〔英国〕
l5K O_"hy Association of Futures Exchange Brokers 香港期货经纪协会
27$,D XD Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
d/~g3n>| association of underwriters 承保人组织
=1,1}OucP assumption of control 接管
]bpgsW:Xu assurance 担保；保险；转易；转易书
j 4]3}t0q assurance of interest 权益的转易
(-&d0a9N at 19XX price 按一九ＸＸ年价格计算
hv\Dz*XTs0 at a discount 按赔价计算；按贴水价格计算；打折扣
>V] 9<*c at a premium 按溢价计算；按升水价格计算
,j.bdlI# at call 通知付款；按通知
jcBZ#|B7; at constant market price 按固定市价计算
n5IQKYr g at constant price 按固定价格计算
y%k Z # # at cost 按成本计算
ReA-. j_2@ at current market price 按当时市价计算；按现时市价计算
Vi}E9I4 at current price 按当时价格计算；按现时价格计算
4fjwC,, at factor cost 按要素成本计算；按生产要素成本计算
OIjSH~a. at money-of-the-day price 按付款当日价格计算
6CW5ay_, at or better 按指定或较佳价位〔买卖指令〕
*vvm8ik at par 按面值计算；平价
~ oT*@ at sight 见票即付
<c!gg7@pm at the close 按收市盘
v7`{6Pf_$ at the opening 按开市盘
4i+%~X@p attestation 见证；见证条款
{s*2d P) at-the-money option 平价期权
!=a]Awr\ attorney 受权人；受托代表人
\^RKb-6n attornment 新拥有人承认书
U F*R1{ attributable profit 可归属利润
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attributable share value 可归属股份价值
',LC!^:~Nw Auckland Stock Exchange 奥克兰证券交易所
?#z<<FR auction 拍卖
<1<xSr auctioneer 拍卖商
6DgdS5GhT_ audit 审计；核数
oVP r`] Audit Commission 审计署
4neO$^i8J Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
u*,>$(-u 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〕
)58 ~2vR audit review 帐目审查
CA5`uh Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
`+>K)5hrR audited account 审计帐目；经审计的帐目
['sNk[-C audited annual account 经审计的周年帐目
yTZ o4c " audited balance sheet 经审计的资产负债表
cF8 X auditor 核数师；核数主任；审计师
DX+zK'34 auditor's certificate 核数师证明书；审计师证明书
C_8_sb Z/ auditor's report 核数师报告；审计师报告
Q> rr?L` Aussie bond 澳元债券
0\B{~1(^ austerity budget 紧缩预算
0 _MtmmL. Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
a'dlA da Australia All Ordinaries Index 澳洲所有普通股票指数
a_?b < Australian Dollar [AUD] 澳元
X?n=U ebO^ Australian Options Market 澳大利亚期权市场
: T7(sf*!* Australian Securities Commission 澳洲证券事务监察委员会
~dp f1fP Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Qx8(w"k* Australian Stock Exchange 澳大利亚证券交易所
CS(2bj^6 D Austrian Schilling [ATS] 奥地利先令
p :W ] authentication 认证；鉴证
[)~1Lu authority to purchase 委托购买证；委购书
v}d)uPl} ; authorization 认可；核准；授权；授权书
G'PZ=+!XO/ authorization by direction 指示授权
6y MZ2% authorization by instruction 指令授权
~T-uk authorization by warrant 令状授权
ar}-~~h 5 authorization of unit trust 单位信托的认可
>8=lX`9f{ authorized agent 指定代理人
G
:k' m^k authorized capital 法定资本
6pbCQ
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E]GbLU;TH authorized dealer 认可交易商
QHf&Z* Xtl authorized financial institution 认可财务机构
UXJblo# authorized fund 认可基金
[wnp]'+! authorized fund house 获授权的基金公司；认可基金公司
#9!7-!4pW authorized institution 认可机构
: M jDcI~ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
%DXBl:!Y` authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
c"Vp 5lo0 authorized insurer 获授权保险人；获认可承保人
jnT Tj l authorized investment 特准投资项目
}zQgS8PQH authorized person 获授权人
3,6f}:CG authorized representative 获授权代表
)`R}@(r. authorized share capital 法定股本
%!(C?k!\ automated quotation system 自动报价系统
PM#3N2?|E Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
g3>>gu#0DC 自动交易系统〔香港期货交易所有限公司〕
hd~#I<8;2 automatic adjustment mechanism 自动调整机制
vO~ Tx automatic adjustment system 自动调整系统
CE c(2q+%i Automatic Clearing House 自动票据交换所
]77f`<q<}! automatic exchange rates accumulation system 自动化汇率累集系统
rqqd} k A Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
&0-oi Y automatic teller machine [ATM] 自动柜员机
iRlZWgj4^ autopay 自动转帐
~"SQwE| available assets 可用资产
09jE7g @X} available fiscal reserve 现存财政储备
LR>s2zu- available profit 可用利润
M\{\WyeX Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
2bG3&G average 平均；平均数；海损
-n"w XOx3 average basic salary 平均基本薪金
oeZuvPCl average consumer expenditure 平均消费开支；一般消费开支
%N fpEo average cost 平均成本
aK@
Y) Ju' average cost of land production 增辟土地平均成本
4Yi kC average daily turnover 平均每日成交额
Y_+#|]=$B average daily wage rate 平均每日工资率
?u@ jedQ average expenditure pattern 平均开支模式
=f{v:n6 average growth rate 平均增长率
9*ZlNZ
average net fixed assets 固定资产平均净值
>$L7J=Em average of relatives 相对价格平均数
igk<]AwxS average price 平均价格
C)EP;5k'!\ average propensity to consume 平均消费倾向；一般消费倾向
A`Y^qXFb` average propensity to save 平均储蓄倾向；一般储蓄倾向
~o"=4q`> average rate 平均率
M.- {-> average revenue 平均收入；平均收益
?dCw o;~ average stock 平均库存；平均存货
PRaVe,5 a average yearly rent 平均年租
n{sk avoidance of double taxation 避免双重课税
"YgpgW avoidance of tax 避税
