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$ Lf-Gi A share Ａ股；甲类股份
6.>l abatement of tax 减税；减扣免税额
wFHz<i!jr& ABN AMRO Bank N.V. 荷兰银行
JPt0k above-the-line expenditure 线上项目支出；经常预算支出
UwQyAD]Ht above-the-line receipt 线上项目收入；经常预算收入
"A0J~YvYWJ ABSA Asia Limited 南非联合亚洲有限公司
6t0-u~ absolute change 绝对数值变更
ybNy"2Wk absolute expenditure 实际开支
8`? vWJS absolute guideline figure 绝对准则数字
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{c'v absolute interest 绝对权益
|mO4+:-~D+ absolute order of discharge 绝对破产解除令
_R ] qoUw; absolute profit margin 绝对利润幅度
m@ 2;9 absolute value 实值；绝对值
U $+G9 absolutely vested interest 绝对既得权益
x,~ ys4 absorbed cost 已吸收成本；已分摊成本
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absorption 吸收；分摊；合并
Co%EJb"tk absorption rate 吸收率；摊配率；分摊率
} c1?:8p ACB Finance Limited 亚洲商业财务有限公司
<dA D-2O+ acceptable form of reciprocity 合理的互惠条件
F\"`^`( O acceptable rate 适当利率；适当汇率
\as^z!< acceptance agreement 承兑协议
G&?,L:^t acceptance for honour 参加承兑
WdvXVF acceptor 承兑人；接受人；受票人
{G^f/% acceptor for honour 参加承兑人
,%uK^U.zk accident insurance 意外保险
6_#:LFke Accident Insurance Association of Hong Kong 香港意外保险公会
>I ^_kBa accident insurance scheme 意外保险计划
+LE U|# accident year basis 意外年度基准
O 6}eV^y accommodation 通融；贷款
6 $k"B/k accommodation bill 通融票据；空头票据
[$bK%W{f accommodation party 汇票代发人
X":T>) J- account balance 帐户余额；帐户结余
/ ~\ I account book 帐簿
]3/_?n-"` account collected in advance 预收款项
F4|Z:e,Hr account current book 往来帐簿
^zs]cFN#% account of after-acquired property 事后取得的财产报告
m+ww account of defaulter 拖欠帐目
n( } zq
account payable 应付帐款
E/6@>.T?' account payee only [A/C payee only] 只可转帐；存入收款人帐户
]LE account receivable 应收帐款
)A 6 eD account receivable report 应收帐款报表
P
nxx W? account statement 结单；帐单；会计财务报表
S# 9E Bw7 account title 帐户名称；会计科目
i4XE26B;e accountant's report 会计师报告
erW[q Accountant's Report Rules 会计师报告规则
T cP
(?v accounting and auditing procedure 会计与审计程序；会计与核数程序
M ~uX!bDH Accounting Arrangements 《会计安排》
W_sAk~uK/ accounting basis 会计基础
42Vz6 k: accounting by Official Receiver 破产管理署署长呈交的帐目
\~O }V ~wE Accounting Circular 《会计通告》
^q$m>|KI accounting class 会计类别
\>%.ktG accounting date 记帐日期；会计结算日期
3S97h n{|= accounting for money 款项核算
!4blX'<w Accounting Officer 会计主任
sr*3uI-)L accounting period 会计报告期；会计期
_?+gfi+ accounting policy 会计政策；会计方针
u0M? l accounting practice 会计惯例
9P M\D@A{ accounting principle 会计准则
Xaca=t sO accounting record 会计记录
6u '+#nm accounting report 会计报告
QS*!3? % Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Gh:hfHiG Accounting Society of China 中国会计学会
wj'5D0 accounting statement 会计报表
kp4(_T7R accounting system 会计制度；会计系统
8)1 k>= accounting transaction 会计事项；帐务交易
t5qNfiKC accounting treatment 会计处理
;ZSJ-r accounting year 会计年度
h)MU^aP accretion 增值；添加
}!W,/=z* accrual 应计项目；应累算数目
rerl-T<3 accrual basis 应计制；权责发生制
PS13h_j accrual basis accounting 应计制会计；权责发生制会计
0rjH`H]M accrue 应累算；应计
n&`=.[+A accrued benefit 应累算利益
SG)hrd accrued charges 应计费用
v`Iw:?)% accrued cumulative preference share dividend 应累算的累积优先股股息
%DKQ accrued expenses 应累算费用
5c W2 accrued interest payable 应付利息；应计未付利息
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{a accrued interest receivable 应收利息；应计未收利息
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accrued right 累算权益
}aPx28:/ accruing profit 应累算的利润
FBR]) h'Z accumulated fiscal reserve 累积财政储备
7LQLeQvB accumulated profit 累积利润；滚存溢利
Fk(+S:{yQ accumulated reserve 累积储备
&6yh4-(7 accumulation of surplus income 累积收益盈余
\}:&Hl+ acquired assets 既得资产
f*{~N! g acquisition 收购；购置；取得
C`uZr k/ acquisition cost 购置成本
t81}jD acquisition expenses 购置费用
xw)$).yc acquisition of 100% interest 收购全部股权
ex - 0@ acquisition of control 取得控制权
bw@"MF{ acquisition of fixed assets 购置固定资产
[xTu29X. acquisition of shell “买壳”
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|#6B<'e' act of God 天灾
*G<K@k acting partner 执事合伙人
tY1M7B^~ active market 买卖活跃的市场；交投畅旺的市场；旺市
IC1oW) active partner 积极参与的合伙人
Gs2| #*6 active trading 交投活跃
n O'lN<L actual circulation 实际流通
s Y^#I actual cost 实际成本
f:=y)+@1My actual expenditure 实际开支；实际支出
6eUM[C. actual income 实际入息；实际收入；实际收益
{GTOHJ2 actual market 现货市场
E>bK-j G actual price 现货价；实际价格
bpQ5B'9 actual profit 实际利润
r&u&$ "c actual quotation 实盘；实际价位；实际报价
E&} @P0^ actual year basis 按实际年度计算
@Q lh actuals 实货
'T8(md299 actuarial investigation 精算调查
\fHtk _ actuarial principle 精算原则
Y"x9B%e actuarial report 精算师报告
Z |8oD* , Actuarial Society of Hong Kong 香港精算学会
WB: NV=&^ actuarial valuation 精算师估值
'_f]qNy actuary 精算师
8 f""@TTp ad referendum agreement 暂定协议；有待覆核的协定
JD Q7 ad valorem duty 从价税；按值征税
ot"3 3I ad valorem duty system 从价税制
Y5 BWg ad valorem fee 从价费
gJkk0wok C ad valorem tariff 从价关税
W'>"E/Tx#O additional allowance 额外免税额
yJ\K\\] additional amount for unexpired risk 未过期风险的额外款额
*?'^R c additional assessable profit 补加应评税利润
V<ZohB?y additional assessment 补加评税
K,!"5W rX* additional commitment 额外承担
W +F^(SC\ additional commitment vote 额外承担拨款
J
FYV@%1~ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
iiWs]5 additional dependent parent allowance 供养父母额外免税额
MDHTZ9 4\Q additional provision 额外拨款
%Km^_JM additional stamp duty 附加印花税
oVG/[e|c' additional tax 补加税罚款；补加税款
/M}jF*5N Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
69z,_p$@: adjudged bankrupt 被裁定破产
w?r adjudicated bankrupt 裁定破产人
D4 @'C4kL adjudication fee 裁定费；评定印花税额手续费；评估契据费
~^&]8~m*d adjudication of bankruptcy 裁定破产；宣告破产
jp~C''Sj adjudication of insolvency 裁定无力偿还债务
#s 4v0auK adjusted actual 经调整的实数；调整后的实数
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Kxb adjusted current assets 经调整的流动资产；调整后的流动资产
(}]ae* adjusted figure 经调整的数字；调整后的数额
:y>$N(.8f adjusted liabilities 经调整的负债；调整后的负债
z1-JoZ adjusted loss 经调整的亏损；调整后的亏损
TqvgC k- 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
f1hjU~nJ adjusted profit 经调整的利润；调整后的利润
zNZ"PYh<u adjusted surplus 经调整的盈余额；调整后的盈余额
j }uVT2ZE% adjusted value 经调整的价值；调整后的价值
*J ]2"~_. adjustment 调整；修订；理算〔保险〕
Ju0W adjustment centre 调剂中心
F8c^M</ adjustment lag 调整过程的时间差距；调整时差
=B+^-2G8 adjustment mechanism 调整机制
F%Xj' = adjustment of loss 亏损调整
7a,/DI2o adjustment process 调整过程；调整程序
_(qU%B adjustment range 调整幅度
!| G 8b' administered exchange rate 受管制汇率
\Ax[/J2aO Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
"kS(b4^ administration expenses 行政费用
]r|nz~Aa$ administration fee 手续费；行政费
ODggGB` H` administration in bankruptcy 破产管理
0u3"$o'R administration order 遗产管理令
0q@U># administrator 管理人；遗产管理人
Z=L~W,0' administrator of the estate 遗产管理人
]TE,N$X admission of debt 债项承认书
QB/H admission of proof 接纳债权证明
u?ALZxj? advance 放贷款项；垫付款项；预支款项；预付款项
q ,C)AZ advance account 暂支帐目；预付款帐户
W)RCo}f advance compensation 预付补偿金
G2 advance from shareholder 股东垫款
>ZE8EL advance pending reimbursement 预支以待日后付还
<~rf;2LZ advanced economy 先进经济体系
/2<1/[# advancement 预付；预付财产
y; .U-}e1 advances warrant 垫款令
,KfBG<3 advancing 贷出
dbmt y|d adverse balance 逆差
Y &G] M adverse exchange 逆汇
\Q
CH.~] advertisement addressed to shareholders 在报章刊登的致股东通告
<b5J"i&m advice for collection 托收通知书
4v=NmO } advice of drawing 提款通知书；汇票通知书
\Y> !vh X advice of payment 付款通知
3I" <\M4x Advisory Committee [Securities and Futures Commission]
yY 3Mv/R 谘询委员会〔证券及期货事务监察委员会〕
6r|Bi HP Advisory Committee on Diversification 经济多元化谘询委员会
=GP~h*5es affidavit 誓章；遗产申报誓章
<9BM% affidavit of no receipt 述明无收款的誓章
A9?h*/$ affiliate 联号；联营公司；附属公司
/]_a\ x5Ss affiliated company 附属公司；联号；联营公司
;RmL' affirmation [estate duty] 非宗教式宣誓〔遗产税〕
rA">< pH affordability 负担能力
P B
W.nm African Development Bank [AfDB] 非洲开发银行
c`F~vr r)X after-acquired property 事后取得的财产
2l 8TX #K after-hours dealing 市后交易
3 ;N+5*- after-tax profit 税后盈利；税后利润；税后溢利
p ^E}%0# agency agreement 代理协议
T% opkyP>= agency expenses 代理机构的开支
6v]y\+ agency fee 代理费
)|Ho"VEmg Agency Law 《代理法》
5Tb3 Yy< . agent 代理人；承销人
53i7:1[uV agent of company 公司代理人
r8k.I4 agent's fee 代理人费；经纪费
qv+8wJ(( aggregate 总计；总数；总体数字
Q# ,j ,h aggregate amount 总款额；总额
"#3p= }] aggregate assets and liabilities 总体资产与负债
,{pC 1A@s aggregate at constant price 按固定价格计算的总体数字
4!I;U>b b aggregate demand 总需求
F+lsza aggregate gross position 总持仓量
k~ YZT 8 aggregate limit 总限额
k =7+JI"J aggregate of salaries tax 合计薪俸税
"1-|ah W aggregate performance 总体表现；总体业绩
`:4\RcTb/ aggregate supply 总体供应
[i
] aggregate surplus 总盈余
Q9\6P n ]T aggregate total 整体总额
tW=,o&C= aggregate value 总值；合计价值
KBb {Z;% aggregated basis 合计基准
%+1;iuDL aggregated net chargeable income 合计应课税入息实额
_w'N&# aggregation 合并计算；合计；总和
b6LwKUl aggregation of incomes of husband and wife 夫妇入息合并计算
B!z-O*fLE1 aggregation of property 财产的总和
)=PmHUd agio 差价；贴水
!6d6b@Mv 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》
<+/:}S4w) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
/.Fvl;!J; 《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》
,pg\5b Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
$PNS`@B 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
DNh{J^S"}w Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
]Zj 6W9] m 《香港政府和大韩民国政府关于相互促进和保护投资协定》
r=`]L-}V agreement for a settlement 授产协议
#Fl5]> | agreement for assignment 转让协议
*1>zE>nlP agreement for sale 售卖协议；买卖协议
Bl
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s-- \<v agreement for the payment of interest 支付利息协议
,o_Ur.UJ agreement for the repayment of money 还款协议
Py3Y*YP agreement of reinsurance 再保险协议
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Ige Agricultural Bank of China 中国农业银行
4;_<CB air passenger departure tax 飞机乘客离境税
+ pq/:h Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
2f=7`1RCD airport tax 机场税
- %h0`hOG{ alcohol duty 酒精税
60A
E~ alienation 让与；让渡；转让
UP*\p79oO alimony 生活费；赡养费
nj@l5[ All Ordinaries Index [AOI] 所有普通股指数
+dt b~M all risks 全险；综合险
!OO{qw(*g All Sales Record for Stock Market 《股票市场成交报告》
ckZZ)lW`* Allied Capital Resources Limited 新联财务有限公司
r 2Wx31j{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}I Rx$ cKV allocation letter 拨款信件
hZudVBn allocation of fund 分配款项；预留款项
+( *;F4> allocation of profit 利润分配；溢利分配
itp$c|{ allocation warrant 拨款令
:Hn*|+' allotment 分配；配股
^LO`6, allotment notice 股份配售通知；配股通知
\k8| 3Y~g allotment of shares 股份分配
9qqzCMrI0e allowable 可获宽免；免税的
Y?^1=9?6 allowable business loss 可扣除的营业亏损
'%D$ | ) allowable expenses 可扣税的支出
/{j") allowance 免税额；津贴；备抵；准备金
oI!L2 allowance for debts 债项的免税额
Sv E|" allowance for depreciation by wear and tear 耗损折旧免税额
<0,szw allowance for funeral expenses 殡殓费的免税额
s[ CnJZ\q allowance for inflation 为通货膨胀而预留的款项；通胀准备金
0(
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H/eyc` allowance to debtor 给债务人的津贴
bay7%[BLB alteration of capital 资本更改
f\Fk+) e@ alternate trustee 候补受托人
:=<0Z1S amalgamation 合并
e 2onR~Cf ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
H"_]Hq ambit of charges 征税范围；收费范围
q*h1=H52 amended valuation 经修订的估值
:=0XT`i Y American Commodities Exchange 美国商品交易所
@aA1=9-L American Express Bank Limited 美国运通银行
-quWnn/ American Stock Exchange 美国证券交易所
CQLh;W` Dc amortization 摊销
XO=UKk+EK amount due from banks 存放银行同业的款项
R
m{\ R amount due from banks abroad 存放海外银行同业的款项
2Sq+w;/ amount due from holding companies 控股公司欠款
+>F # {b amount due from local banks 存放本港银行同业的款项
,sM>{NK 9R amount due to banks 银行同业的存款
,w+}Evp]) amount due to banks abroad 海外银行同业的存款
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/& amount due to holding companies 控股公司存款
WLb *\ amount due to local banks 本港银行同业的存款
u_5O<UP5 amount due to outport banks 外埠银行同业的存款
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B#'W amount for note issue 发行纸币的款额
Gob ;dku amount of bond 担保契据的款额
`$X|VAS2 amount of consideration 代价款额
8@S5P$b}; amount of contribution 供款数额
xSQ0] vE amount of indebtedness 负债款额
q0}?F amount of principal of the loan 贷款本金额
/eoS $q amount of rates chargeable 应征差饷数额
#2F 6} amount of share capital 股本额
V <#E!MG amount of sums assured 承保款额
"
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PR&D67:Jy amount of vote 拨款数额
l<](8oc.
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R/yOy ^< amount receivable 应收款额
t;R drk Amsterdam Stock Exchange 阿姆斯特丹证券交易所
=uYz4IDB analysis 分析
4-?'gN_ ancillary risk 附属风险
A5lP%&tu( annual account 周年帐目；周年帐目报表；年度决算；年结
xTnd9'Pk`: annual accounting date 年结日期
@;-6qZ annual allowance 每年免税额；年积金；年度津贴；年津
(N etn& annual balance 年度余额
%7_c|G1 annual disposable income 每年可动用收入
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annual estimates 周年预算
xEL nik_L2 annual fee 年费
.CrrjS w annual general meeting 周年大会
~)S Q{eK?& annual growth rate 年增率；每年增长率
H& #Od? annual long-term supplement 长期个案每年补助金
H3# xBn>9 annual pensionable emolument 可供计算退休金的年薪
>};6>)0 annual report 年报
zEQ<Q\"1 Annual Report on the Consumer Price Index 《消费物价指数年报》
u#+p6%?k annual return 周年报表；周年申报表；每年报税表格
J.`z;0]op Annual Return Rules 《周年报表规则》
KAR XC,z annual review of consumer prices 每年消费物价回顾
~dIb>[7wy annual roll-forward basis 逐年延展方式
(okCZ-_Jn annual salary 年薪
fs]9H K/@\ annual statement 年度报表；年度决算表
,tEvz 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
8Ee bWs*1 annuitant 年金受益人
4{'0-7} annuity 年金
I6]|dA3G annuity contract 年金合约
g5EdW=Dt, annuity on human life 人寿年金
0d-w< lg9 antecedent debt 先前的债项
b}G4eXkuj ante-dated cheque 倒填日期支票
2u[:3K-@, anticipated expenditure 预期开支
xHml" Y1 anticipated net profit 预期纯利
(3RU|4Ks anticipated revenue 预期收入
<JA`e+Bi anti-inflation measure 反通货膨胀措施
hIj[#M&6 anti-inflationary stance 反通货膨胀立场
%j].'
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QK5y%bTSA apparent financial solvency 表面偿债能力
728}K^7: apparent partner 表面合伙人
iA~b[ 20& application for personal assessment 个人入息课税申请书
imx/hz! application of fund 资金应用
u_aln[oIv application to release as liquidator and to destruct the books of accounts and documents
dVDQ^O& 申请免除清盘人职务及毁灭帐簿与文件
9<An^lLK* appointed actuary 委任精算师
/`iBv8! appointed auditor 委任核数师；委任审计师
TA47lz q appointed trustee 委任的受托人
7'[C+/: appointer 委任人
#]s> apportioned pro rata 按比例分摊
gT K5z.] apportionment 分配；分摊
8s4y7%,| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Nxu 10 apportionment formula 分摊方程式
&gkGH<oaX apportionment of estate duty 遗产税的分摊
*yuw8 appraisal 估价；评估
K_V44f1f appreciable growth 可观增长
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r j:< appreciable impact 显着影响
i<g|+}I appreciable increase 可观增长
O&# bC appreciation 增值；升值
<v?9:} appreciation against other currencies 相对其他货币升值
>4:W:;R appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_tR%7%3* appreciation tax 增值税
U.oxLbJ` appropriation 拨款；拨用；拨付
(~oUd 4 appropriation account 拨款帐目
]fXMp*LvY Appropriation Bill 拨款法案
rK*s/mX < appropriation-in-aid system 补助拨款办法
+#5nk,1c> approved assets 核准资产
j+3~ approved basket stock 认可一篮子证券
]JX0:'x^ approved budget 核准预算
TEZ^ Ia approved charitable donation 认可慈善捐款
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.[sn5l- approved charitable institution 认可慈善机构
W {Cc w q approved currency 核准货币；认可货币
Q dKxuG approved estimates 核准预算
k]< approved estimates of expenditure 核准开支预算
fGiN`j} j approved overseas insurer 核准海外保险人
9l+`O0.@ approved overseas trust company 核准海外信托公司
QD LXfl/ approved pooled investment fund 核准汇集投资基金
9&A- o approved provident fund scheme 认可公积金计划
%zH NX4 approved provision 核准拨款
^4 Ra$< approved redeemable share 核准可赎回股份
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L*qTF approved regional stock 认可地区性证券
#q~SfG approved retirement scheme 认可退休金计划
1<]g7W approved subordinated loan 核准附属贷款
,ZcW+! arbitrage 套戥；套汇；套利
zCD?5*7 arbitrageur 套戥者；套汇者
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arbitrary amount 临时款项
\5^#5_< arrangement 措施；安排；协定
lKs*KwG arrears 欠款
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5qI& arrears of pay 欠付薪酬
e-4XNL[F arrears of revenue 逾期未收税款；逾期未收的帐项
~R.8r-kD` articles of association 组织章程；组织细则；组织章程细则
B&0^3iKFi Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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J&c ascertainment of profit 确定利润
65VnH = "Asia Clear" “亚洲结算系统”
p ez^]I Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%3'4QmpR Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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#ng`7 q Asian Development Fund [ADF] 亚洲发展基金
S .rT5A[ Asian dollar bond 亚洲美元债券
lTPo2-j/eK Asian dollar market 亚洲美元市场
88}c+V+N! Asian dollar rate 亚洲美元利率
o #{D;' Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
;$@7i L Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
-@%*~^~z' asked price 沽盘；喊价；索价；卖方报价
(veGztt assessable income 应评税入息
SMaC{RPQ assessable loss 应评税亏损
SsDz> PP assessable profit 应评税利润
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ZhHI1M assessable value 应评税值
Q7$ILW-S assessed profit 估定利润
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><>9 assessed value 经评估价值
XOO!jnQu assessment 评税；评定；估价；评税单
St&xe_:^< assessment number 评税编号；估价编号
~.M{n&NM assessment of additional tax 补加税评税
bD<[OerG assessment of performance 业绩评估；实绩评价
zp r ` Assessor 评税主任
<Mo_GTOC! asset price bubbles 资产价格泡沫
]{V q; asset-backed securities 具资产保证的证券
~oI7TP assets accretion 资产增值
Vb06z3"r assets and liabilities 资产与负债
T#^ assets betterment statement 资产递增表；资产改进表
~#iRh6 ^98 assets lending 实物放款；有抵押贷款
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CB\ assets of the company passing on the death 死者去世时转移的公司资产
>2`)S{pBD assets pledged as security for liabilities 用作负债抵押的资产
!*.mcIQT assets portfolio 资产投资组合
K1Nh z'^=D assets price 资产价格
.]% PnJM9K assets quality 资产质素
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cD^n}'ej assets refinancing arrangement 资产再集资安排
I,vy__ sZ assets securitization 资产证券化
7/NX b assets situated outside Hong Kong 在香港以外地方的资产
m8H|cQ@Uu assets stripping 削减资产；拆卖资产
S pDVD assets value 资产值
V'~] b~R assignee 承让人
Z{`;Ys:zk assignment 转让；转让书；转让契
l2>G +t (, assignment of interest 权益转让
^8aj\xe( assignment of letters patent and trade mark 专利证书及商标转让
u&`7 C assignment of property 物业转让；物业转让书
Mjq1qEi"B assignment right 转让权
>e*m8gm# assignor 转让人
A1@tp/L=o associate 有联系的人；有关连人士；相联者；合伙人；联系人
fi+u!Y*3Z Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ZA zn-n associate member 附属会员
T F&xiL^ associated body corporate 相联法人团体
Z }.N4 / associated company 相联公司；联属公司
, " associated corporation 相联法团
=6imrRaaV Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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6Rmd{ 公认会计师公会〔英国〕
[o<R#f` Association of Futures Exchange Brokers 香港期货经纪协会
/j./ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
{gluK# Qm association of underwriters 承保人组织
D61CO -E(D assumption of control 接管
y%k\=:m assurance 担保；保险；转易；转易书
= ^:TW%O assurance of interest 权益的转易
[ =9-AG~} at 19XX price 按一九ＸＸ年价格计算
xRW~xr2h@ at a discount 按赔价计算；按贴水价格计算；打折扣
@jO3+ at a premium 按溢价计算；按升水价格计算
j]}A" 8=1 at call 通知付款；按通知
XodA(73`i at constant market price 按固定市价计算
0P sp/H% at constant price 按固定价格计算
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9. at cost 按成本计算
-0PT(gx at current market price 按当时市价计算；按现时市价计算
~YOwg\w^ at current price 按当时价格计算；按现时价格计算
I\P hgFt@O at factor cost 按要素成本计算；按生产要素成本计算
|r 1\ at money-of-the-day price 按付款当日价格计算
n[lf==R at or better 按指定或较佳价位〔买卖指令〕
DCM ,|FE at par 按面值计算；平价
@Z~lM5n$8 at sight 见票即付
BKfcK>%g at the close 按收市盘
|E0>-\6 at the opening 按开市盘
gxpR#/(E~ attestation 见证；见证条款
jZS6f*$ at-the-money option 平价期权
Z; Xg5 attorney 受权人；受托代表人
)Y R Vy attornment 新拥有人承认书
dON 4r2-yC attributable profit 可归属利润
qI\qpWS\ attributable share value 可归属股份价值
oL>m}T Auckland Stock Exchange 奥克兰证券交易所
wxVf6` auction 拍卖
LU~U> auctioneer 拍卖商
u _s audit 审计；核数
v'Gqdd-#) Audit Commission 审计署
9k L'"0c Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Ra<mdteZT 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〕
-fuSCj audit review 帐目审查
k'}}eu/ q Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
sXOGIv audited account 审计帐目；经审计的帐目
7g_:Gv~v audited annual account 经审计的周年帐目
?JDZ DPVJ) audited balance sheet 经审计的资产负债表
!YSAQi ;I auditor 核数师；核数主任；审计师
16)@<7b]J auditor's certificate 核数师证明书；审计师证明书
9+U%k(9 auditor's report 核数师报告；审计师报告
0[TZ$<v" Aussie bond 澳元债券
U|6 ME%xm austerity budget 紧缩预算
Sx+.<]t2A Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
L.>tJ.ID Australia All Ordinaries Index 澳洲所有普通股票指数
)`yxJ;O@$ Australian Dollar [AUD] 澳元
^;n,C+ Australian Options Market 澳大利亚期权市场
bEP-I5j1t Australian Securities Commission 澳洲证券事务监察委员会
?dlQE,hB$ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
pbKDtqSn z Australian Stock Exchange 澳大利亚证券交易所
l b5Y$ZC Austrian Schilling [ATS] 奥地利先令
&\4AvaeA8y authentication 认证；鉴证
R<lj$_72Q authority to purchase 委托购买证；委购书
<Rob.x3 authorization 认可；核准；授权；授权书
&e@2zfl7 authorization by direction 指示授权
mza1Q~< authorization by instruction 指令授权
kX."|] authorization by warrant 令状授权
E8J `7sa authorization of unit trust 单位信托的认可
+Tc<|-qQn authorized agent 指定代理人
)X g,;^ authorized capital 法定资本
q Pu xYU authorized clerk 出市员
)VQ:L:1t( authorized dealer 认可交易商
Ox.&tW%@ authorized financial institution 认可财务机构
[[P?T^KT authorized fund 认可基金
7g}4gX's authorized fund house 获授权的基金公司；认可基金公司
FYR%>Em authorized institution 认可机构
~{iBm"4 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
EMzJJe{Cv authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
p8hF`D~ authorized insurer 获授权保险人；获认可承保人
%YG ~ql authorized investment 特准投资项目
GJai!$v authorized person 获授权人
PF*<_p" j authorized representative 获授权代表
Q]Q i authorized share capital 法定股本
>|WNsjkU% automated quotation system 自动报价系统
_JOrGVmD Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
hNmC(saMGm 自动交易系统〔香港期货交易所有限公司〕
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U9Y0< automatic adjustment mechanism 自动调整机制
GLQ1rT automatic adjustment system 自动调整系统
i%+cPQ^o Automatic Clearing House 自动票据交换所
)Y}t~ Zfx automatic exchange rates accumulation system 自动化汇率累集系统
Gp'rN}i^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
:,%~rR automatic teller machine [ATM] 自动柜员机
7kx )/Rw\B autopay 自动转帐
6 |wi Zw available assets 可用资产
/ 1ooOq] available fiscal reserve 现存财政储备
>'w l)j $ available profit 可用利润
eWS[|' dl Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
KhAj`vOzK average 平均；平均数；海损
J?Brn f. average basic salary 平均基本薪金
/c' 3I
average consumer expenditure 平均消费开支；一般消费开支
wO&`3Q3~$ average cost 平均成本
^_#0\f average cost of land production 增辟土地平均成本
\k / N/&; average daily turnover 平均每日成交额
oh:q: St average daily wage rate 平均每日工资率
XW V) average expenditure pattern 平均开支模式
' Dv
`Gj average growth rate 平均增长率
wv<D%nF2| average net fixed assets 固定资产平均净值
j*n Z
average of relatives 相对价格平均数
8PB(<|}u average price 平均价格
_'0HkT{I average propensity to consume 平均消费倾向；一般消费倾向
r-v ;A average propensity to save 平均储蓄倾向；一般储蓄倾向
0? ( average rate 平均率
wx n D3 average revenue 平均收入；平均收益
^5j| average stock 平均库存；平均存货
mv|eEz)r average yearly rent 平均年租
W!8g.r4u+, avoidance of double taxation 避免双重课税
/:d03N\9k avoidance of tax 避税
