A:
bxP > A share Ａ股；甲类股份
e4NT abatement of tax 减税；减扣免税额
mM~!68lR ABN AMRO Bank N.V. 荷兰银行
* Kt7"J above-the-line expenditure 线上项目支出；经常预算支出
h~elF1dG above-the-line receipt 线上项目收入；经常预算收入
w;Qo9=- ABSA Asia Limited 南非联合亚洲有限公司
q 9qmz [ absolute change 绝对数值变更
t; n6Q0 absolute expenditure 实际开支
SP sq][5eR absolute guideline figure 绝对准则数字
X.s? =6}g absolute interest 绝对权益
f7X#cs)a absolute order of discharge 绝对破产解除令
tH:ea $A absolute profit margin 绝对利润幅度
1L'[DKb' absolute value 实值；绝对值
FStE/ 2? absolutely vested interest 绝对既得权益
W<2%J)N< absorbed cost 已吸收成本；已分摊成本
<E@ 7CG.= absorption 吸收；分摊；合并
UVu"meZX absorption rate 吸收率；摊配率；分摊率
*wp'`3y} ACB Finance Limited 亚洲商业财务有限公司
.Z&OKWL acceptable form of reciprocity 合理的互惠条件
*ILS/`mdav acceptable rate 适当利率；适当汇率
,@='.Qs4g acceptance agreement 承兑协议
r _xo>y~S acceptance for honour 参加承兑
Beqhe\{ acceptor 承兑人；接受人；受票人
TFxb\ acceptor for honour 参加承兑人
Z/wh?K3y accident insurance 意外保险
ENC_#- 1x Accident Insurance Association of Hong Kong 香港意外保险公会
=(v!p EF accident insurance scheme 意外保险计划
SX^f h. accident year basis 意外年度基准
94APjqV6' accommodation 通融；贷款
w^|,[G ^}H accommodation bill 通融票据；空头票据
X 3L9j( accommodation party 汇票代发人
uc Z(D|a account balance 帐户余额；帐户结余
?
z=>n account book 帐簿
=AL95"cH~ account collected in advance 预收款项
* {4cc account current book 往来帐簿
<O5 ;w account of after-acquired property 事后取得的财产报告
RMC|(Q< account of defaulter 拖欠帐目
6xL=JSi~ account payable 应付帐款
P+}qaup account payee only [A/C payee only] 只可转帐；存入收款人帐户
CI{]o&Tf account receivable 应收帐款
MVt#n\_BZV account receivable report 应收帐款报表
0*3 <} account statement 结单；帐单；会计财务报表
JF{,;&sj account title 帐户名称；会计科目
A ws#>l< accountant's report 会计师报告
9 ^a>U(, Accountant's Report Rules 会计师报告规则
k|A! 5A2 accounting and auditing procedure 会计与审计程序；会计与核数程序
]Vb #(2<2 Accounting Arrangements 《会计安排》
=V5.c+ accounting basis 会计基础
+crAkb}i accounting by Official Receiver 破产管理署署长呈交的帐目
$+P v
fQ Accounting Circular 《会计通告》
{+xUAmd accounting class 会计类别
1r~lh#_8 accounting date 记帐日期；会计结算日期
{Y/| 7Cl0 accounting for money 款项核算
3]N}k|lb% Accounting Officer 会计主任
;g*X.d accounting period 会计报告期；会计期
e9 82IP accounting policy 会计政策；会计方针
C9=f=sGL accounting practice 会计惯例
0[v :^H accounting principle 会计准则
!'{j"tv accounting record 会计记录
J.<eX= < accounting report 会计报告
xZ@Y`2A': Accounting Services Branch [Treasury] 会计事务部〔库务署〕
,x Tbt4J Accounting Society of China 中国会计学会
l m accounting statement 会计报表
]#BXaBVMY accounting system 会计制度；会计系统
)D [ypuM& accounting transaction 会计事项；帐务交易
c<D Yk f accounting treatment 会计处理
WN?T*bz2 accounting year 会计年度
WHN b. > accretion 增值；添加
8W$="s2 accrual 应计项目；应累算数目
) F~> accrual basis 应计制；权责发生制
%M`|0g}! accrual basis accounting 应计制会计；权责发生制会计
O]Kb~jkd accrue 应累算；应计
~zm/n,Epb accrued benefit 应累算利益
Iyc')\W& accrued charges 应计费用
jSG
jv > accrued cumulative preference share dividend 应累算的累积优先股股息
J xL H]1b accrued expenses 应累算费用
<khx%<)P accrued interest payable 应付利息；应计未付利息
6sZRR{ ' accrued interest receivable 应收利息；应计未收利息
J.nVEqLZ accrued right 累算权益
?s?uoZ /2 accruing profit 应累算的利润
I"!gzI`Sd accumulated fiscal reserve 累积财政储备
P9>C!0 -x accumulated profit 累积利润；滚存溢利
@ [FFYV ru accumulated reserve 累积储备
SRD&Uf0M accumulation of surplus income 累积收益盈余
Dw #&x/G acquired assets 既得资产
YSwD#jO0 acquisition 收购；购置；取得
kdHql>0 acquisition cost 购置成本
SW; b E acquisition expenses 购置费用
xaS acquisition of 100% interest 收购全部股权
gK<- * v acquisition of control 取得控制权
b>7ts_b acquisition of fixed assets 购置固定资产
V")Q4h{ acquisition of shell “买壳”
<=-\so( acquisition price 收购价
@s@ act of God 天灾
' " tieew acting partner 执事合伙人
&q< 8tTW5 active market 买卖活跃的市场；交投畅旺的市场；旺市
[T%blaSX active partner 积极参与的合伙人
6wd]X-G++ active trading 交投活跃
4bBxZY actual circulation 实际流通
^0&] .m actual cost 实际成本
MYPcH\K$h actual expenditure 实际开支；实际支出
RnrM
rOh actual income 实际入息；实际收入；实际收益
w tUG2 ( actual market 现货市场
l
xf dJNb actual price 现货价；实际价格
kwL) &@ actual profit 实际利润
O9_YVE/-] actual quotation 实盘；实际价位；实际报价
"qsNySI actual year basis 按实际年度计算
Za6oYM_z actuals 实货
8bGq"!w- actuarial investigation 精算调查
J50 ~B3bj` actuarial principle 精算原则
# Tg J d actuarial report 精算师报告
V~_nyjrJM Actuarial Society of Hong Kong 香港精算学会
xAjQ W= actuarial valuation 精算师估值
&rl>{Uvq actuary 精算师
)|{{}w~` ad referendum agreement 暂定协议；有待覆核的协定
:#/bA& ad valorem duty 从价税；按值征税
`Ek !;u> ad valorem duty system 从价税制
;SW-df o2i ad valorem fee 从价费
#$w#"Nr 9k ad valorem tariff 从价关税
vdm?d/0(^ additional allowance 额外免税额
C6VoOT )\ additional amount for unexpired risk 未过期风险的额外款额
RF J ;hh additional assessable profit 补加应评税利润
//Gvk|O1 additional assessment 补加评税
;*2e;m~)? additional commitment 额外承担
cDiz!n*.q additional commitment vote 额外承担拨款
7f ay:_ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
gDub+^ye>/ additional dependent parent allowance 供养父母额外免税额
F[ EblJ additional provision 额外拨款
5E!m! nBZ additional stamp duty 附加印花税
S=}~I additional tax 补加税罚款；补加税款
JP4Moq~r Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
zy[=OX+ adjudged bankrupt 被裁定破产
b8.%? _? adjudicated bankrupt 裁定破产人
@q/1m~t adjudication fee 裁定费；评定印花税额手续费；评估契据费
Fnpn_O XlH adjudication of bankruptcy 裁定破产；宣告破产
*Zi%Q[0Me adjudication of insolvency 裁定无力偿还债务
$NT9LtT@K adjusted actual 经调整的实数；调整后的实数
^\&g^T% adjusted current assets 经调整的流动资产；调整后的流动资产
5|CiwQg|,p adjusted figure 经调整的数字；调整后的数额
nb_^3K]r adjusted liabilities 经调整的负债；调整后的负债
Sx)Il~ x adjusted loss 经调整的亏损；调整后的亏损
Z9&D'n) adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
L~{Vt~H9" adjusted profit 经调整的利润；调整后的利润
51
0XDl~b adjusted surplus 经调整的盈余额；调整后的盈余额
^|Gt O. adjusted value 经调整的价值；调整后的价值
?=!XhU
. adjustment 调整；修订；理算〔保险〕
6b70w @P! adjustment centre 调剂中心
h.$__Gs adjustment lag 调整过程的时间差距；调整时差
)v=G}j^ adjustment mechanism 调整机制
{7Avba adjustment of loss 亏损调整
P! Ed adjustment process 调整过程；调整程序
/i y*3P,` adjustment range 调整幅度
c^Jgr(Ow administered exchange rate 受管制汇率
fq'X y9L Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[4Faq3T" administration expenses 行政费用
^D;D8A. administration fee 手续费；行政费
6b]d| administration in bankruptcy 破产管理
h
^h-p d administration order 遗产管理令
GR ?u?- administrator 管理人；遗产管理人
U|7 Qw|I7 administrator of the estate 遗产管理人
|3:=qpT- admission of debt 债项承认书
> &vO4L admission of proof 接纳债权证明
$U1 kP?pR advance 放贷款项；垫付款项；预支款项；预付款项
Ws*P MK.0 advance account 暂支帐目；预付款帐户
bo;pj$eR3R advance compensation 预付补偿金
-;)SER3Wq4 advance from shareholder 股东垫款
46Q ; F advance pending reimbursement 预支以待日后付还
s#4ew} advanced economy 先进经济体系
Zng` oFD advancement 预付；预付财产
0r-lb[n8i advances warrant 垫款令
O)xEF~DaD advancing 贷出
6IY}SI0N adverse balance 逆差
6L2*gO:r? adverse exchange 逆汇
mvA xx`jc advertisement addressed to shareholders 在报章刊登的致股东通告
!)/iRw9re advice for collection 托收通知书
"YzTMKu advice of drawing 提款通知书；汇票通知书
<W51 oO advice of payment 付款通知
[du>ff Advisory Committee [Securities and Futures Commission]
'<D `:srV 谘询委员会〔证券及期货事务监察委员会〕
to!W={S<ol Advisory Committee on Diversification 经济多元化谘询委员会
@`;Y/', affidavit 誓章；遗产申报誓章
Pkx(M E affidavit of no receipt 述明无收款的誓章
:.S41S affiliate 联号；联营公司；附属公司
Cre0e$ a affiliated company 附属公司；联号；联营公司
R_Gq8t$ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
0"^o TmQN affordability 负担能力
JNFT6T)T15 African Development Bank [AfDB] 非洲开发银行
a^XTW7]r after-acquired property 事后取得的财产
}1]!#yMfq after-hours dealing 市后交易
( >LHj]}K after-tax profit 税后盈利；税后利润；税后溢利
&& 9c&xgzE agency agreement 代理协议
3 2 1={\X agency expenses 代理机构的开支
OHP3T(Q5 agency fee 代理费
+/3
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cUZ! ;* agent 代理人；承销人
LD~Jbq agent of company 公司代理人
hdf8U agent's fee 代理人费；经纪费
1V**QSZ1 aggregate 总计；总数；总体数字
EK8E aggregate amount 总款额；总额
w{ r(F` aggregate assets and liabilities 总体资产与负债
< R|)5/9 aggregate at constant price 按固定价格计算的总体数字
}r~v,KDb aggregate demand 总需求
\ L9?69B~ aggregate gross position 总持仓量
y/@;c)1b9 aggregate limit 总限额
DYAwQ"i;6 aggregate of salaries tax 合计薪俸税
@7Rt 4}g aggregate performance 总体表现；总体业绩
8)W?la8'p aggregate supply 总体供应
-; us12SZ aggregate surplus 总盈余
v#:+n+y\ z aggregate total 整体总额
j$|j8? aggregate value 总值；合计价值
i9 &K aggregated basis 合计基准
@jE d%W aggregated net chargeable income 合计应课税入息实额
dT hn? aggregation 合并计算；合计；总和
zj9bSDVL( aggregation of incomes of husband and wife 夫妇入息合并计算
8Fd1;G6 aggregation of property 财产的总和
yhSk"e'G agio 差价；贴水
PG^ j} 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》
5w,lw Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
QH7V_#6bKP 《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》
3@P Ug(M Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
hF{x')(#l 《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》
tA!
M Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Uh3wj| 0 《香港政府和大韩民国政府关于相互促进和保护投资协定》
60hNCVq% agreement for a settlement 授产协议
4; BW agreement for assignment 转让协议
|t4Gz1"q=8 agreement for sale 售卖协议；买卖协议
J ?ztn agreement for sale and purchase 买卖协议
.N5h V3 agreement for the payment of interest 支付利息协议
6\,DnO agreement for the repayment of money 还款协议
'DCKD4@ C/ agreement of reinsurance 再保险协议
Mvy6"Q: Agricultural Bank of China 中国农业银行
(
oQ'4,F air passenger departure tax 飞机乘客离境税
Y|%anTP Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
0Y5LDP airport tax 机场税
v%H" _T alcohol duty 酒精税
r/mA2 alienation 让与；让渡；转让
C6K|:IK{ alimony 生活费；赡养费
b4 Ricm All Ordinaries Index [AOI] 所有普通股指数
6 WA|'|}= all risks 全险；综合险
1. Haf All Sales Record for Stock Market 《股票市场成交报告》
t{ /:( Nu Allied Capital Resources Limited 新联财务有限公司
p!HPp Ef+# all-items index [Consumer Price Index] 总指数〔消费物价指数〕
"XGD:>Q. allocation letter 拨款信件
vnz[w=U allocation of fund 分配款项；预留款项
TpJ g-F allocation of profit 利润分配；溢利分配
Zg)_cRR allocation warrant 拨款令
)ZT6:) allotment 分配；配股
`Mg8]H ~ allotment notice 股份配售通知；配股通知
[kPD`be2# allotment of shares 股份分配
QuSV&>T\ allowable 可获宽免；免税的
8g <Q5( allowable business loss 可扣除的营业亏损
?!bd!:( N allowable expenses 可扣税的支出
vC)"*wYB{ allowance 免税额；津贴；备抵；准备金
|RR"'o_E allowance for debts 债项的免税额
~hS3*\^~M allowance for depreciation by wear and tear 耗损折旧免税额
;Ay >+M2O allowance for funeral expenses 殡殓费的免税额
~ A^E allowance for inflation 为通货膨胀而预留的款项；通胀准备金
G;2R]H#p allowance for repairs and outgoings 修葺及支出方面的免税额
-Nsk}Rnk* allowance to debtor 给债务人的津贴
siZr@g !L alteration of capital 资本更改
Sp 7u_Pq{ alternate trustee 候补受托人
c:=7lI amalgamation 合并
ooTc/QEYi ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
h 7bPA W=( ambit of charges 征税范围；收费范围
f=t:[ <
) amended valuation 经修订的估值
nAIH`L"X American Commodities Exchange 美国商品交易所
_,D O~L American Express Bank Limited 美国运通银行
?TIV2m^? American Stock Exchange 美国证券交易所
dX_! 0E[c amortization 摊销
I ZO@V1-m amount due from banks 存放银行同业的款项
}P#Vsqe V amount due from banks abroad 存放海外银行同业的款项
HwB {8S?sm amount due from holding companies 控股公司欠款
3Bejp+xX amount due from local banks 存放本港银行同业的款项
GHv{ amount due to banks 银行同业的存款
J5O.*& amount due to banks abroad 海外银行同业的存款
#X#8ynt amount due to holding companies 控股公司存款
LyGUvi amount due to local banks 本港银行同业的存款
St6aYK amount due to outport banks 外埠银行同业的存款
gXLCRn!iR amount for note issue 发行纸币的款额
92ZWU2" amount of bond 担保契据的款额
vwVVBG;t amount of consideration 代价款额
E_~x==cb amount of contribution 供款数额
+fM&su=wl amount of indebtedness 负债款额
os[ZIHph amount of principal of the loan 贷款本金额
`3 J' :Vh amount of rates chargeable 应征差饷数额
RL6Vkd? amount of share capital 股本额
Nu@5 kwH amount of sums assured 承保款额
G%S6$@: amount of variation 变动幅度
/?Vdqci amount of vote 拨款数额
_l<mu? " amount payable 应付款额
7!p LK&_ amount receivable 应收款额
@@Q6TB Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Kv}k*A% S analysis 分析
{-HDkG' 8 ancillary risk 附属风险
@}(SR\~N] annual account 周年帐目；周年帐目报表；年度决算；年结
6JSY56 v annual accounting date 年结日期
mwIk^Sz]@ annual allowance 每年免税额；年积金；年度津贴；年津
#EJP(wXa annual balance 年度余额
L x.jrF|& annual disposable income 每年可动用收入
gY!N3 *: annual estimates 周年预算
L=RGL+f1 _ annual fee 年费
f3G1r5x annual general meeting 周年大会
C," =}z1P annual growth rate 年增率；每年增长率
bG(x:Py& annual long-term supplement 长期个案每年补助金
|H
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vA annual pensionable emolument 可供计算退休金的年薪
4@6 < annual report 年报
W .U+.hR Annual Report on the Consumer Price Index 《消费物价指数年报》
T^]7R4 Fg annual return 周年报表；周年申报表；每年报税表格
*hF^fxLb l Annual Return Rules 《周年报表规则》
qEQAn/ & annual review of consumer prices 每年消费物价回顾
.#0H{mk annual roll-forward basis 逐年延展方式
_8^0!,j annual salary 年薪
Q ]"jD#F annual statement 年度报表；年度决算表
=2%VZE7Vm 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
$e BQH annuitant 年金受益人
v5T`K=qC annuity 年金
P `EgA annuity contract 年金合约
.xl.P7@JJ annuity on human life 人寿年金
ul@3
Bt antecedent debt 先前的债项
(~&w-w3 ante-dated cheque 倒填日期支票
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"WlRG anticipated expenditure 预期开支
'w .}2( anticipated net profit 预期纯利
(rcMA >2= anticipated revenue 预期收入
`*aBRwvK~ anti-inflation measure 反通货膨胀措施
3+>OGwfQ anti-inflationary stance 反通货膨胀立场
qnJ50 VVW apparent deficit 表面赤字
v L}T~_=3 apparent financial solvency 表面偿债能力
vd (?$ apparent partner 表面合伙人
Bl k}I application for personal assessment 个人入息课税申请书
J\=a gQ application of fund 资金应用
8 eJE>g1J application to release as liquidator and to destruct the books of accounts and documents
$:EG%jl 申请免除清盘人职务及毁灭帐簿与文件
E(4w5=8TI appointed actuary 委任精算师
(.?ZKL appointed auditor 委任核数师；委任审计师
AbfZ++aJ appointed trustee 委任的受托人
9 x?'} appointer 委任人
,h&a9:+i apportioned pro rata 按比例分摊
f*m[|0qI<X apportionment 分配；分摊
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20 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
oa`#RC8N apportionment formula 分摊方程式
{DwIjy31T apportionment of estate duty 遗产税的分摊
m#\[m<F appraisal 估价；评估
qTM%G- appreciable growth 可观增长
| -+zofx appreciable impact 显着影响
"IFg RaP= appreciable increase 可观增长
f%XJ;y\,9H appreciation 增值；升值
W~ruN4q. appreciation against other currencies 相对其他货币升值
4h8*mMghs appreciation of the exchange value of Hong Kong dollar 港元汇值上升
bL`eiol6 appreciation tax 增值税
? ?[ g}> appropriation 拨款；拨用；拨付
1~\M!SQ) appropriation account 拨款帐目
|m;L?)F< Appropriation Bill 拨款法案
ER^QV(IvP8 appropriation-in-aid system 补助拨款办法
>o/95xk2 approved assets 核准资产
e |V] approved basket stock 认可一篮子证券
%tm p approved budget 核准预算
(3;@^S4&w approved charitable donation 认可慈善捐款
zzIr2so approved charitable institution 认可慈善机构
~<)vKk approved currency 核准货币；认可货币
#xT!E:W ' approved estimates 核准预算
(=c1 approved estimates of expenditure 核准开支预算
h@1!T approved overseas insurer 核准海外保险人
<)U4Xz ? approved overseas trust company 核准海外信托公司
!SxG(*u approved pooled investment fund 核准汇集投资基金
S3Y2O
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uMmXs% 9T approved provision 核准拨款
h<x4YB5Mj approved redeemable share 核准可赎回股份
QlE d6^& approved regional stock 认可地区性证券
Kat &U19YH approved retirement scheme 认可退休金计划
R_N:#K.M approved subordinated loan 核准附属贷款
O !&,5 Dy arbitrage 套戥；套汇；套利
}]6f+ arbitrageur 套戥者；套汇者
z|N3G E(.@ arbitrary amount 临时款项
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6t:hn arrangement 措施；安排；协定
ig+4S[L~n arrears 欠款
)rm4cW_ arrears of pay 欠付薪酬
X+82[Y,mB. arrears of revenue 逾期未收税款；逾期未收的帐项
u2iXJmM* articles of association 组织章程；组织细则；组织章程细则
)r tomp:X Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
W| 5_$p ascertainment of profit 确定利润
zpjqE EY; "Asia Clear" “亚洲结算系统”
e0HfP v_ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
HM9fjl[ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
J'T=q/ Asian Development Fund [ADF] 亚洲发展基金
_NZ@4+aW Asian dollar bond 亚洲美元债券
oBQm05x" Asian dollar market 亚洲美元市场
Jkt 4@h2Q} Asian dollar rate 亚洲美元利率
=O$M_1lp Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
y1f:?L-z Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
W!L+(!&H asked price 沽盘；喊价；索价；卖方报价
n/4i|-^ assessable income 应评税入息
+^|iZbZKx assessable loss 应评税亏损
PBjmGwg7 assessable profit 应评税利润
]9 w76Z assessable value 应评税值
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<)e assessed profit 估定利润
, X{> assessed value 经评估价值
!wz/c M; assessment 评税；评定；估价；评税单
3G}AH E4 assessment number 评税编号；估价编号
Zyf P; & assessment of additional tax 补加税评税
3L5r*fa assessment of performance 业绩评估；实绩评价
yV_ wDeAz Assessor 评税主任
LW) H"6v asset price bubbles 资产价格泡沫
uBrMk asset-backed securities 具资产保证的证券
Cfu=u *u assets accretion 资产增值
s%4M$ e assets and liabilities 资产与负债
w?Ju5 5 assets betterment statement 资产递增表；资产改进表
<If35Z)~ assets lending 实物放款；有抵押贷款
<.K4 Jlb T assets of the company passing on the death 死者去世时转移的公司资产
hsRvr`#m| assets pledged as security for liabilities 用作负债抵押的资产
SkQswH assets portfolio 资产投资组合
AnBJ(h assets price 资产价格
I0'WOV70 assets quality 资产质素
3>M&D20Z assets realization 资产变现
tz Nl J~E assets refinancing arrangement 资产再集资安排
* XOJnyC_H assets securitization 资产证券化
Q
n)d2-< assets situated outside Hong Kong 在香港以外地方的资产
#]WqM1u assets stripping 削减资产；拆卖资产
5 *%#o assets value 资产值
} n:?7 assignee 承让人
#18 FA| assignment 转让；转让书；转让契
CT a#Q, assignment of interest 权益转让
8 )*2@-Rp assignment of letters patent and trade mark 专利证书及商标转让
/Uc V assignment of property 物业转让；物业转让书
^ <`(lyph assignment right 转让权
W*DVi_\$y assignor 转让人
+ avMX&% associate 有联系的人；有关连人士；相联者；合伙人；联系人
G.Vu KsP] Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
E(pF:po associate member 附属会员
D1
Z{W associated body corporate 相联法人团体
B _`y|sn associated company 相联公司；联属公司
YV% 5y1 i associated corporation 相联法团
\2-@' ^i Association of Chartered Certified Accountants [ACCA] [United Kingdom]
u|#>32 kV 公认会计师公会〔英国〕
T VmH Association of Futures Exchange Brokers 香港期货经纪协会
Xl7a GlH Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
lH^^77"4Qo association of underwriters 承保人组织
[&[^G25 assumption of control 接管
6d[_G$'nk assurance 担保；保险；转易；转易书
/PBaIoJE assurance of interest 权益的转易
n"PJ,a o at 19XX price 按一九ＸＸ年价格计算
Am0{8
' at a discount 按赔价计算；按贴水价格计算；打折扣
wm{3&m at a premium 按溢价计算；按升水价格计算
B5V_e!*5F* at call 通知付款；按通知
[S]S^ej*8 at constant market price 按固定市价计算
sxKf&p; at constant price 按固定价格计算
8b.u 'r174 at cost 按成本计算
Am PMY:1i" at current market price 按当时市价计算；按现时市价计算
u=F+(NE" at current price 按当时价格计算；按现时价格计算
j:T/ iH!YF at factor cost 按要素成本计算；按生产要素成本计算
#ge)2 at money-of-the-day price 按付款当日价格计算
c q&*. at or better 按指定或较佳价位〔买卖指令〕
{gA\ph% s at par 按面值计算；平价
}eQRN<}P at sight 见票即付
?&LZB}1R at the close 按收市盘
_zt1 9%Wg at the opening 按开市盘
EV #MQM attestation 见证；见证条款
{8,<ZZ _ at-the-money option 平价期权
s] T""-He attorney 受权人；受托代表人
CycUeT attornment 新拥有人承认书
( Rk_-9_E. attributable profit 可归属利润
i&njqK!wS attributable share value 可归属股份价值
#j#_cImE Auckland Stock Exchange 奥克兰证券交易所
PkE5|d*, auction 拍卖
9Suu-A auctioneer 拍卖商
W3vi @kb] audit 审计；核数
72sD0)?A Audit Commission 审计署
nzjkX4KV Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
%p^. \ch9 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〕
{7cX#1 audit review 帐目审查
D'Z|}(d& Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
H/M Au7 audited account 审计帐目；经审计的帐目
`r5 $LaD audited annual account 经审计的周年帐目
aK,z}l(N audited balance sheet 经审计的资产负债表
+jg9$e " auditor 核数师；核数主任；审计师
lP Lz@Up~ auditor's certificate 核数师证明书；审计师证明书
y@j,a auditor's report 核数师报告；审计师报告
xD&^j$Em Aussie bond 澳元债券
< APB11 austerity budget 紧缩预算
-~ eJn'W Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
J};z85B Australia All Ordinaries Index 澳洲所有普通股票指数
y%sroI('y Australian Dollar [AUD] 澳元
K =.%$A Australian Options Market 澳大利亚期权市场
L,d
LE-L Australian Securities Commission 澳洲证券事务监察委员会
=fm]D l9h* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
$^&ig Australian Stock Exchange 澳大利亚证券交易所
ut >4U'.H Austrian Schilling [ATS] 奥地利先令
=0 @&GOq authentication 认证；鉴证
> 0{S authority to purchase 委托购买证；委购书
#jAqra._b authorization 认可；核准；授权；授权书
x^"E S%* authorization by direction 指示授权
g8!wb{8?s authorization by instruction 指令授权
H Te<x authorization by warrant 令状授权
kc/{ [ME authorization of unit trust 单位信托的认可
}M1sksk5 authorized agent 指定代理人
ZEYgK)^ authorized capital 法定资本
|F.)zC5{ authorized clerk 出市员
{;2vmx9 authorized dealer 认可交易商
"c TncL authorized financial institution 认可财务机构
tO_H!kP authorized fund 认可基金
+(uYwdcN authorized fund house 获授权的基金公司；认可基金公司
F}"] 9 2 authorized institution 认可机构
0!z@2[Pe66 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
0O k,oW { authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
{0! ~C=P authorized insurer 获授权保险人；获认可承保人
bYz&P`o} authorized investment 特准投资项目
/7!""{1\\ authorized person 获授权人
@/r^ %G authorized representative 获授权代表
_"4xKh ) authorized share capital 法定股本
GE>[*zN automated quotation system 自动报价系统
DK0.R]&4( Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
7bxA]s{m 自动交易系统〔香港期货交易所有限公司〕
\A `hj~ automatic adjustment mechanism 自动调整机制
FWH}j0Gj| automatic adjustment system 自动调整系统
j3q~E[Mz\ Automatic Clearing House 自动票据交换所
E7Cy (LO automatic exchange rates accumulation system 自动化汇率累集系统
+UJuB Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
@aQ1k hEd automatic teller machine [ATM] 自动柜员机
c!8=lrT. autopay 自动转帐
RzhWD^b B available assets 可用资产
8q`$y$06Dk available fiscal reserve 现存财政储备
~2EH OO{ available profit 可用利润
U/lM\3v/e Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
%gnM( pxl average 平均；平均数；海损
$D31Q[p=+ average basic salary 平均基本薪金
:';L/x> average consumer expenditure 平均消费开支；一般消费开支
nUq <TJ average cost 平均成本
>;z<j$;F< average cost of land production 增辟土地平均成本
%+ZJhHT average daily turnover 平均每日成交额
10 #oG{ 9 average daily wage rate 平均每日工资率
3D9 !M- average expenditure pattern 平均开支模式
50dGBF average growth rate 平均增长率
v#=`%]mL average net fixed assets 固定资产平均净值
{brMqE>P# average of relatives 相对价格平均数
kj+#Tn F- average price 平均价格
VL[)[~^ average propensity to consume 平均消费倾向；一般消费倾向
g PC*b+ average propensity to save 平均储蓄倾向；一般储蓄倾向
H A}f,),G average rate 平均率
,3I^?5 average revenue 平均收入；平均收益
$./bjV% average stock 平均库存；平均存货
Ifk# /d average yearly rent 平均年租
W4;m H}# 0 avoidance of double taxation 避免双重课税
g n5)SP 8 avoidance of tax 避税
