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9aID&b + A share Ａ股；甲类股份
b#(QZ abatement of tax 减税；减扣免税额
eT F s9$ ABN AMRO Bank N.V. 荷兰银行
H1 ev W above-the-line expenditure 线上项目支出；经常预算支出
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Nj;(QhYZ ABSA Asia Limited 南非联合亚洲有限公司
m=` V absolute change 绝对数值变更
PtjAu absolute expenditure 实际开支
ubl
Y%{" absolute guideline figure 绝对准则数字
j%!xb>< absolute interest 绝对权益
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7vqE @;:dt absolute profit margin 绝对利润幅度
y r zyus absolute value 实值；绝对值
Dmtsu2o absolutely vested interest 绝对既得权益
%)}_OXWf: absorbed cost 已吸收成本；已分摊成本
ZA4sEVHW absorption 吸收；分摊；合并
^]LWcJ?"^! absorption rate 吸收率；摊配率；分摊率
CIR2sr0a ACB Finance Limited 亚洲商业财务有限公司
'p Aq;2AA acceptable form of reciprocity 合理的互惠条件
Ud-c+, xX acceptable rate 适当利率；适当汇率
B)DtJ f acceptance agreement 承兑协议
wh]v{Fi' acceptance for honour 参加承兑
<.|]%7 acceptor 承兑人；接受人；受票人
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acceptor for honour 参加承兑人
O|;|7fCB\ accident insurance 意外保险
6%VRQ#g! Accident Insurance Association of Hong Kong 香港意外保险公会
]xJ2;{JWsO accident insurance scheme 意外保险计划
J@N q accident year basis 意外年度基准
<l)I% 1T_c accommodation 通融；贷款
"j q F accommodation bill 通融票据；空头票据
&>@EfW]( accommodation party 汇票代发人
m] ++
! account balance 帐户余额；帐户结余
M4XU*piz account book 帐簿
Xt*h 2& account collected in advance 预收款项
V=GP_^F account current book 往来帐簿
#1>c)_ H account of after-acquired property 事后取得的财产报告
?cr^.LV|h^ account of defaulter 拖欠帐目
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account payable 应付帐款
_t7aOH account payee only [A/C payee only] 只可转帐；存入收款人帐户
Jpe\ account receivable 应收帐款
ECOz quvM account receivable report 应收帐款报表
4!+ IsT account statement 结单；帐单；会计财务报表
j W|M)[KJN account title 帐户名称；会计科目
9&4z4 @on accountant's report 会计师报告
%tz foiJ%P Accountant's Report Rules 会计师报告规则
orF 8% accounting and auditing procedure 会计与审计程序；会计与核数程序
| >p?Cm Accounting Arrangements 《会计安排》
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CwzDkr&QC_ accounting by Official Receiver 破产管理署署长呈交的帐目
cZ/VMQEr Accounting Circular 《会计通告》
j|WN!!7 accounting class 会计类别
2K(zYv54 accounting date 记帐日期；会计结算日期
p\|*ff0 accounting for money 款项核算
LwCf}4u" Accounting Officer 会计主任
E7Pz~6 accounting period 会计报告期；会计期
PwxRu accounting policy 会计政策；会计方针
"IdN *K accounting practice 会计惯例
JLxAk14lc accounting principle 会计准则
gM#]o QOGE accounting record 会计记录
X pf: I accounting report 会计报告
X04JQLhy" Accounting Services Branch [Treasury] 会计事务部〔库务署〕
o7@81QA!e Accounting Society of China 中国会计学会
i \k>2df accounting statement 会计报表
)6-!,D0 db accounting system 会计制度；会计系统
} W"/h )q accounting transaction 会计事项；帐务交易
.GDNd6[K7 accounting treatment 会计处理
(^Hpe5h& accounting year 会计年度
uHO>FM, accretion 增值；添加
a^GJR] ]
{ accrual 应计项目；应累算数目
]$WwPDZ accrual basis 应计制；权责发生制
$]]|#}J accrual basis accounting 应计制会计；权责发生制会计
<bOi } accrue 应累算；应计
$~.'Tnk) accrued benefit 应累算利益
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d`X accrued charges 应计费用
n |I5ylt accrued cumulative preference share dividend 应累算的累积优先股股息
[[0u|`T/ accrued expenses 应累算费用
^5*9BwH ` accrued interest payable 应付利息；应计未付利息
||kUi=5 accrued interest receivable 应收利息；应计未收利息
| Xk>a 7X accrued right 累算权益
o dpjEeQC accruing profit 应累算的利润
|`6*~ciUV accumulated fiscal reserve 累积财政储备
H(j983 accumulated profit 累积利润；滚存溢利
0W >,RR) accumulated reserve 累积储备
?,x 3*'-( accumulation of surplus income 累积收益盈余
} EWPLJA acquired assets 既得资产
kEM|;&=_ acquisition 收购；购置；取得
uY|-: = acquisition cost 购置成本
*U^7MU0 acquisition expenses 购置费用
Wi{ jC?2Q acquisition of 100% interest 收购全部股权
EJ `"npU
acquisition of control 取得控制权
wt nC^d$ acquisition of fixed assets 购置固定资产
/q >1X!Z acquisition of shell “买壳”
UgZuEfEGve acquisition price 收购价
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q%eHp act of God 天灾
).1 F0T acting partner 执事合伙人
P>i[X0UnL active market 买卖活跃的市场；交投畅旺的市场；旺市
3rw<#t;v active partner 积极参与的合伙人
:H QQ8uQfb active trading 交投活跃
x.~A vJ actual circulation 实际流通
}0~4Z)?e3 actual cost 实际成本
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8W8M actual expenditure 实际开支；实际支出
.:=G=v=1 actual income 实际入息；实际收入；实际收益
.+ g 8zbD4 actual market 现货市场
mXXU{IwUe actual price 现货价；实际价格
|.Y}2>{ actual profit 实际利润
"_
i: actual quotation 实盘；实际价位；实际报价
)> |x 2q actual year basis 按实际年度计算
j UCrj' actuals 实货
hUGP3ExC* actuarial investigation 精算调查
}&O}t{gS* actuarial principle 精算原则
S4FR=QuVQC actuarial report 精算师报告
/V@9! Actuarial Society of Hong Kong 香港精算学会
FpM0 % actuarial valuation 精算师估值
%gE*x
# actuary 精算师
1MnT*w ad referendum agreement 暂定协议；有待覆核的协定
jou741 ad valorem duty 从价税；按值征税
a"&Gs/QKSC ad valorem duty system 从价税制
m3E`kW | ad valorem fee 从价费
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q UF"A ad valorem tariff 从价关税
+Q+>{HK additional allowance 额外免税额
wXnlu E additional amount for unexpired risk 未过期风险的额外款额
<*5 5d2 additional assessable profit 补加应评税利润
-3On^Wj] additional assessment 补加评税
ii :E>O(0B additional commitment 额外承担
;X XB^, additional commitment vote 额外承担拨款
of k@.TmO additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
R9`37(c9+ additional dependent parent allowance 供养父母额外免税额
' (1`iQ; additional provision 额外拨款
iy\ 6e k1 additional stamp duty 附加印花税
.~t.B!rVSB additional tax 补加税罚款；补加税款
{gwJ>]z"e Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Xe7 / adjudged bankrupt 被裁定破产
YA[\|I33 adjudicated bankrupt 裁定破产人
0<C]9[l adjudication fee 裁定费；评定印花税额手续费；评估契据费
&@h(6 adjudication of bankruptcy 裁定破产；宣告破产
QlCs ,bT adjudication of insolvency 裁定无力偿还债务
VuWBWb?0Q adjusted actual 经调整的实数；调整后的实数
R+y 9JE adjusted current assets 经调整的流动资产；调整后的流动资产
r0 fxEYze& adjusted figure 经调整的数字；调整后的数额
yO`HL'SMo adjusted liabilities 经调整的负债；调整后的负债
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6_wj,7 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
K{WLo5HP adjusted profit 经调整的利润；调整后的利润
I@/+= adjusted surplus 经调整的盈余额；调整后的盈余额
Ri mz~}+ adjusted value 经调整的价值；调整后的价值
>q7/zl adjustment 调整；修订；理算〔保险〕
6A9
r{'1 adjustment centre 调剂中心
$vK(Qm adjustment lag 调整过程的时间差距；调整时差
[ DzZ:8 adjustment mechanism 调整机制
BL^\"Xh$| adjustment of loss 亏损调整
|qFCzK9tD/ adjustment process 调整过程；调整程序
LW '3m 5 adjustment range 调整幅度
1 ms(03dp administered exchange rate 受管制汇率
oW
\k%Vj Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
$]t3pAI[H0 administration expenses 行政费用
;bhD:$NB X administration fee 手续费；行政费
7U, [Ruu administration in bankruptcy 破产管理
\]= ''C=J administration order 遗产管理令
Z& W*@(dX administrator 管理人；遗产管理人
p.|NZXk%%a administrator of the estate 遗产管理人
V> Vu)7 admission of debt 债项承认书
f5ttQ&@FF admission of proof 接纳债权证明
C_ 4(- OWq advance 放贷款项；垫付款项；预支款项；预付款项
JULns#tx} advance account 暂支帐目；预付款帐户
{\62c;. advance compensation 预付补偿金
ZGZ1Q/WH advance from shareholder 股东垫款
o/ ~Rf1 advance pending reimbursement 预支以待日后付还
-b` O"Ck* advanced economy 先进经济体系
d, d oh i advancement 预付；预付财产
zD,K_HicI advances warrant 垫款令
o;5 ns advancing 贷出
#<*=) [ adverse balance 逆差
wFX>y^ 1 adverse exchange 逆汇
mx3p/p advertisement addressed to shareholders 在报章刊登的致股东通告
ZD;1{ advice for collection 托收通知书
/c:78@ advice of drawing 提款通知书；汇票通知书
J=sj+: GS advice of payment 付款通知
_ ,~D]JYE Advisory Committee [Securities and Futures Commission]
O.Xhi+ 谘询委员会〔证券及期货事务监察委员会〕
O=;}VZ<9 Advisory Committee on Diversification 经济多元化谘询委员会
_my!YS5n affidavit 誓章；遗产申报誓章
.Gq]Mrim9G affidavit of no receipt 述明无收款的誓章
+Cg[!6[# affiliate 联号；联营公司；附属公司
= Y`e?\#` affiliated company 附属公司；联号；联营公司
Lsb` ,: affirmation [estate duty] 非宗教式宣誓〔遗产税〕
7Z [6_WD3 affordability 负担能力
h51)kN: African Development Bank [AfDB] 非洲开发银行
O@-|_N*;K after-acquired property 事后取得的财产
Sxzt |{ after-hours dealing 市后交易
'74*- y d after-tax profit 税后盈利；税后利润；税后溢利
*)u%K YGr agency agreement 代理协议
H05xt$J agency expenses 代理机构的开支
% db agency fee 代理费
V3v/h V: Agency Law 《代理法》
m:x<maP# E agent 代理人；承销人
mP[Z lS~" agent of company 公司代理人
/JbO $A agent's fee 代理人费；经纪费
q)rxv7Iu\ aggregate 总计；总数；总体数字
]7DS>%m Y( aggregate amount 总款额；总额
jWNF3\ aggregate assets and liabilities 总体资产与负债
K zW qHq aggregate at constant price 按固定价格计算的总体数字
gO%o A} !i aggregate demand 总需求
p|9Eue3j2 aggregate gross position 总持仓量
%s* F~E aggregate limit 总限额
.6HHUy aggregate of salaries tax 合计薪俸税
$3)Z>p aggregate performance 总体表现；总体业绩
f{+n$ Cos aggregate supply 总体供应
=GJ)4os aggregate surplus 总盈余
}>$3B5} aggregate total 整体总额
ZBsV aggregate value 总值；合计价值
@tzL4hy%^j aggregated basis 合计基准
Cr>YpWm aggregated net chargeable income 合计应课税入息实额
9AP." RV aggregation 合并计算；合计；总和
![Ll$L r aggregation of incomes of husband and wife 夫妇入息合并计算
B`mTp01 aggregation of property 财产的总和
8'| _O agio 差价；贴水
q>f| 1Pf 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》
fq4 [/%6,O Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
h;DLD8L 《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》
w
tSX(LN Y Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
n =qu?xu 《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》
|!hN !j*) Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
+
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Lm1
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ESi'3mbeC agreement for assignment 转让协议
/Xf_b.ZM& agreement for sale 售卖协议；买卖协议
#f T< ]j( agreement for sale and purchase 买卖协议
zTS P8Q7 agreement for the payment of interest 支付利息协议
hmp!|Q[) agreement for the repayment of money 还款协议
:sA$LNj} agreement of reinsurance 再保险协议
CXd/M~:! Agricultural Bank of China 中国农业银行
s ~>0<3{5 air passenger departure tax 飞机乘客离境税
W'" p:Uh q Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
B0$ge"FK9 airport tax 机场税
UiQF4Uc" alcohol duty 酒精税
\$W\[s4I alienation 让与；让渡；转让
qW
2'?B3< alimony 生活费；赡养费
/7LAd_P6 All Ordinaries Index [AOI] 所有普通股指数
+[Bl@RHe^ all risks 全险；综合险
$iMbtA5a Q All Sales Record for Stock Market 《股票市场成交报告》
8Os: SC@Q Allied Capital Resources Limited 新联财务有限公司
wn/Y 5 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
gn)>(MG allocation letter 拨款信件
aW*8t'm;m' allocation of fund 分配款项；预留款项
{n 4W3 allocation of profit 利润分配；溢利分配
Ng|c13 A= allocation warrant 拨款令
'LMMo4o3 allotment 分配；配股
nh*hw[Ord allotment notice 股份配售通知；配股通知
)Szg MbF6 allotment of shares 股份分配
,~*pP hQ8m allowable 可获宽免；免税的
0dCg/wJx allowable business loss 可扣除的营业亏损
p-f"4vH allowable expenses 可扣税的支出
*o6hDhg allowance 免税额；津贴；备抵；准备金
`EWQ> m + allowance for debts 债项的免税额
BFvRU5&Sz allowance for depreciation by wear and tear 耗损折旧免税额
Pq3m(+gf allowance for funeral expenses 殡殓费的免税额
%4^NX@1jV allowance for inflation 为通货膨胀而预留的款项；通胀准备金
|3P dlIbO allowance for repairs and outgoings 修葺及支出方面的免税额
0P l>k'9 allowance to debtor 给债务人的津贴
7p_B?r alteration of capital 资本更改
^,{ r[} alternate trustee 候补受托人
3A!Qu$r9 amalgamation 合并
TrR=3_;.7 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
O#n=mJ ambit of charges 征税范围；收费范围
dM)x|b3z amended valuation 经修订的估值
;5&=I|xqe American Commodities Exchange 美国商品交易所
S+7u,%n/ American Express Bank Limited 美国运通银行
Z3 O_K American Stock Exchange 美国证券交易所
Lq]t6o ] amortization 摊销
i% n9RuULh amount due from banks 存放银行同业的款项
|31/*J!@z* amount due from banks abroad 存放海外银行同业的款项
UH`cWV Lpr amount due from holding companies 控股公司欠款
XCj8QM.o amount due from local banks 存放本港银行同业的款项
A@ZsL amount due to banks 银行同业的存款
'#NDR:J" amount due to banks abroad 海外银行同业的存款
"U|u-ka8B amount due to holding companies 控股公司存款
4,.[B7irR amount due to local banks 本港银行同业的存款
|Ng}ZLBM amount due to outport banks 外埠银行同业的存款
L "5;< amount for note issue 发行纸币的款额
ub9,Wd"^ amount of bond 担保契据的款额
X}ft7;Jpy amount of consideration 代价款额
8;$zD]{D1 amount of contribution 供款数额
ZmAo9>'Kg amount of indebtedness 负债款额
{4>N2mP{M amount of principal of the loan 贷款本金额
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[^ +_/ amount of rates chargeable 应征差饷数额
bkS-[r W amount of share capital 股本额
*?YMoN amount of sums assured 承保款额
s[W hg!2~ amount of variation 变动幅度
#k|f%!-Vo amount of vote 拨款数额
M a^}7D
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K;*B$2Z#k amount receivable 应收款额
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B2 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
}ws(:I^ analysis 分析
J[al4e^ ancillary risk 附属风险
IVso/! annual account 周年帐目；周年帐目报表；年度决算；年结
{sF;R.P&r annual accounting date 年结日期
mbXW$E-&R2 annual allowance 每年免税额；年积金；年度津贴；年津
?U3~rro! annual balance 年度余额
YQ`8 8 z annual disposable income 每年可动用收入
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#5`mo annual estimates 周年预算
.o) annual fee 年费
>0S(se$ annual general meeting 周年大会
D2'J ( annual growth rate 年增率；每年增长率
]23+ d/ annual long-term supplement 长期个案每年补助金
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annual pensionable emolument 可供计算退休金的年薪
VJS1{n=; k annual report 年报
AZv a Annual Report on the Consumer Price Index 《消费物价指数年报》
qPn!.m$/ annual return 周年报表；周年申报表；每年报税表格
:'Tq5kE Annual Return Rules 《周年报表规则》
+pxtar annual review of consumer prices 每年消费物价回顾
LF ;gdF%@ annual roll-forward basis 逐年延展方式
!SThK8j$7 annual salary 年薪
z-m:l; annual statement 年度报表；年度决算表
VEx
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; aDYw [ annuitant 年金受益人
v z^ =o' annuity 年金
2#@-t{\3-p annuity contract 年金合约
Id{Ix(O annuity on human life 人寿年金
Cf.(/5X antecedent debt 先前的债项
h 3V;
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GRAPv|u9[ anticipated expenditure 预期开支
V3$zlzSm, anticipated net profit 预期纯利
&{S@v9~IT anticipated revenue 预期收入
$?y\3G X anti-inflation measure 反通货膨胀措施
wp<f{^ et anti-inflationary stance 反通货膨胀立场
N3ccn apparent deficit 表面赤字
L RPdA "Z apparent financial solvency 表面偿债能力
lh- zE5 ; apparent partner 表面合伙人
n!L}4Nmp application for personal assessment 个人入息课税申请书
?tk d5kE application of fund 资金应用
8xx2+ application to release as liquidator and to destruct the books of accounts and documents
4YA1~7R 申请免除清盘人职务及毁灭帐簿与文件
M-A{{q appointed actuary 委任精算师
})C}'!+] appointed auditor 委任核数师；委任审计师
^]9.$$GU\A appointed trustee 委任的受托人
*a' I appointer 委任人
aPHNX) apportioned pro rata 按比例分摊
Xb c:Vr apportionment 分配；分摊
Bs\& '=l Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ese?; 1 r apportionment formula 分摊方程式
MZ_dI"J , apportionment of estate duty 遗产税的分摊
J'*`K>wV appraisal 估价；评估
Mc 6v appreciable growth 可观增长
n8o(>?Kw appreciable impact 显着影响
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\FOf appreciable increase 可观增长
7w?N-Q$y appreciation 增值；升值
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c +M"s appreciation against other currencies 相对其他货币升值
!DXK\,;> appreciation of the exchange value of Hong Kong dollar 港元汇值上升
43Ua@KNi appreciation tax 增值税
FLQ>,=O appropriation 拨款；拨用；拨付
4^k+wQU appropriation account 拨款帐目
a>eg H
o g Appropriation Bill 拨款法案
)b-KF}]d appropriation-in-aid system 补助拨款办法
:</KgR0I approved assets 核准资产
y~< _ux, approved basket stock 认可一篮子证券
oEsqLh9a| approved budget 核准预算
GE}>{x=^x approved charitable donation 认可慈善捐款
Z;cA_}5 approved charitable institution 认可慈善机构
RH "EO4 approved currency 核准货币；认可货币
/;`-[ approved estimates 核准预算
QVe<Z A8N; approved estimates of expenditure 核准开支预算
d>Ky(wS approved overseas insurer 核准海外保险人
B+[L/C}=; approved overseas trust company 核准海外信托公司
K&up1nZ@( approved pooled investment fund 核准汇集投资基金
Nh+XlgXG approved provident fund scheme 认可公积金计划
gCM(h[7A approved provision 核准拨款
%Ktlez:S approved redeemable share 核准可赎回股份
x n}HB approved regional stock 认可地区性证券
g4GU28 l approved retirement scheme 认可退休金计划
U 8 n=Ro approved subordinated loan 核准附属贷款
A3Y}|7QA arbitrage 套戥；套汇；套利
-!X\xA/KN arbitrageur 套戥者；套汇者
=]P|!$!}0 arbitrary amount 临时款项
W=2#Q2) arrangement 措施；安排；协定
,m;G:3}48 arrears 欠款
NQ,2pM<*- arrears of pay 欠付薪酬
' Xg9MS& arrears of revenue 逾期未收税款；逾期未收的帐项
]%[. > mR articles of association 组织章程；组织细则；组织章程细则
jNW/Biy4u Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
zI'c 'X1, ascertainment of profit 确定利润
^2uT!<2 "Asia Clear" “亚洲结算系统”
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y&/d Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.p-T > Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
5>&C.+A 9 Asian Development Fund [ADF] 亚洲发展基金
zX&wfE8T Asian dollar bond 亚洲美元债券
/ a$B8, Asian dollar market 亚洲美元市场
7?2<W-n Asian dollar rate 亚洲美元利率
J;Eg"8x] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
q[%SF=~<k{ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
XvkFP'%i/ asked price 沽盘；喊价；索价；卖方报价
Z)G@ahO Q assessable income 应评税入息
E 7"`D\* assessable loss 应评税亏损
:tX, `G assessable profit 应评税利润
Ui }%T] assessable value 应评税值
?$%2\"wX~7 assessed profit 估定利润
lNB<_SO assessed value 经评估价值
g
I4Rku assessment 评税；评定；估价；评税单
=B"^#n ; assessment number 评税编号；估价编号
n4/Jx* assessment of additional tax 补加税评税
S0tPnwco[~ assessment of performance 业绩评估；实绩评价
*w6(nG'M{ Assessor 评税主任
;% PI asset price bubbles 资产价格泡沫
myDcr|j-a asset-backed securities 具资产保证的证券
pSS8 %r%S' assets accretion 资产增值
jU=n\o=? assets and liabilities 资产与负债
P#qQde/y assets betterment statement 资产递增表；资产改进表
)"f *Mp assets lending 实物放款；有抵押贷款
qp2&Z8S\D assets of the company passing on the death 死者去世时转移的公司资产
>jpk R assets pledged as security for liabilities 用作负债抵押的资产
F+?g0w[' assets portfolio 资产投资组合
*hkNJ assets price 资产价格
d 8M8O3 assets quality 资产质素
N3?hu} assets realization 资产变现
fi';Mb3B3 assets refinancing arrangement 资产再集资安排
X&cm)o%5Fe assets securitization 资产证券化
9NausE40 assets situated outside Hong Kong 在香港以外地方的资产
z#\YA]1 assets stripping 削减资产；拆卖资产
|/O_AnGI assets value 资产值
f}VIkx]X" assignee 承让人
^_JByB D assignment 转让；转让书；转让契
& v<Am%!N assignment of interest 权益转让
?m dGMf) assignment of letters patent and trade mark 专利证书及商标转让
& HJ'//bv assignment of property 物业转让；物业转让书
+X!QH/ 8 assignment right 转让权
a_o99l P assignor 转让人
z9HUI5ns associate 有联系的人；有关连人士；相联者；合伙人；联系人
v?`DP Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
kr>F=|R] associate member 附属会员
$Ce;}sM associated body corporate 相联法人团体
|TCg`ZS`cZ associated company 相联公司；联属公司
jT1^oXn@ associated corporation 相联法团
BHJS. o*j~ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
e6uVUzP4 公认会计师公会〔英国〕
Fle pM* Association of Futures Exchange Brokers 香港期货经纪协会
S~ Yu; Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
n_Bi HMIU' association of underwriters 承保人组织
MUvgmJsN assumption of control 接管
tqicyNL assurance 担保；保险；转易；转易书
7q'T,'[ assurance of interest 权益的转易
0M 5m8 at 19XX price 按一九ＸＸ年价格计算
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[ u at a discount 按赔价计算；按贴水价格计算；打折扣
\Ea (f**2B at a premium 按溢价计算；按升水价格计算
n_@cjO at call 通知付款；按通知
pEX|zee at constant market price 按固定市价计算
><"0GPxrx at constant price 按固定价格计算
J|:Zs1.<d at cost 按成本计算
HiT j-O at current market price 按当时市价计算；按现时市价计算
> PONu]^ at current price 按当时价格计算；按现时价格计算
e sK0H<] at factor cost 按要素成本计算；按生产要素成本计算
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*V%w~75 at money-of-the-day price 按付款当日价格计算
_q3|Ddm2LN at or better 按指定或较佳价位〔买卖指令〕
SB =%(]S at par 按面值计算；平价
*#Hw6N0# at sight 见票即付
zoHFTD4 g at the close 按收市盘
Eg 8rgiU at the opening 按开市盘
o1)8?h attestation 见证；见证条款
(bON[6OGm at-the-money option 平价期权
`rZS\A attorney 受权人；受托代表人
1$1P9x@H attornment 新拥有人承认书
:V^|}C# attributable profit 可归属利润
B),Z*lpC attributable share value 可归属股份价值
{x<yDDIv_ Auckland Stock Exchange 奥克兰证券交易所
0:q R,NW^# auction 拍卖
xoyH5ZK@ auctioneer 拍卖商
@"'$e_jj" audit 审计；核数
.fD%* - Audit Commission 审计署
FFpG>+ *3 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Jj,fdP#\ 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〕
hvOl9 W> audit review 帐目审查
I# 9q^,,F Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
*W$bhC'w audited account 审计帐目；经审计的帐目
/'Q2TLy= audited annual account 经审计的周年帐目
xBg. QV audited balance sheet 经审计的资产负债表
22r$Ri_> auditor 核数师；核数主任；审计师
J~k'b2(p3 auditor's certificate 核数师证明书；审计师证明书
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{. auditor's report 核数师报告；审计师报告
N=~aj7B% Aussie bond 澳元债券
.ly K
,p austerity budget 紧缩预算
QB L| n+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
iuS*Vw Australia All Ordinaries Index 澳洲所有普通股票指数
)T!3d u:M Australian Dollar [AUD] 澳元
l&oc/$&|[ Australian Options Market 澳大利亚期权市场
}<qT[m Australian Securities Commission 澳洲证券事务监察委员会
NH0uK Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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D7[N Australian Stock Exchange 澳大利亚证券交易所
9jW"83*5 Austrian Schilling [ATS] 奥地利先令
E>Lgf &R#W authentication 认证；鉴证
mk]8}+^. authority to purchase 委托购买证；委购书
BSHtoD@e7 authorization 认可；核准；授权；授权书
[LDY;k~5+ authorization by direction 指示授权
vnD `+y authorization by instruction 指令授权
sG8G}f authorization by warrant 令状授权
pT'jX^BU authorization of unit trust 单位信托的认可
OO*2>Qy~z authorized agent 指定代理人
}-H)jN^ authorized capital 法定资本
>S'IrnH'! authorized clerk 出市员
-SN6&-#c_ authorized dealer 认可交易商
+S
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95 l)w authorized fund 认可基金
gt)wk93d> authorized fund house 获授权的基金公司；认可基金公司
WWG+0jQ9 authorized institution 认可机构
dBEm7.nh authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
!?5YX I, authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
M}x]\#MMY authorized insurer 获授权保险人；获认可承保人
@"__2\ 0 authorized investment 特准投资项目
Am"e% |: authorized person 获授权人
<db>~@;X! authorized representative 获授权代表
^j]_MiA4 authorized share capital 法定股本
9s&Tv&%VN automated quotation system 自动报价系统
Q%n$IQr4gM Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
,WtJ&S7? 自动交易系统〔香港期货交易所有限公司〕
`/JuItL- automatic adjustment mechanism 自动调整机制
+~f=L- > automatic adjustment system 自动调整系统
2./;i>H[u Automatic Clearing House 自动票据交换所
YuFR*W;$ automatic exchange rates accumulation system 自动化汇率累集系统
(Fs{~4T Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
J+r:7NvZ automatic teller machine [ATM] 自动柜员机
%3@-. = autopay 自动转帐
tZan1C%p> available assets 可用资产
<BjrW]pM available fiscal reserve 现存财政储备
][`% vj9r available profit 可用利润
E_T!|Q. Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
@^Yr=d ba average 平均；平均数；海损
a 9y+FCA average basic salary 平均基本薪金
t$g@+1p4 average consumer expenditure 平均消费开支；一般消费开支
3 @%XR8ss average cost 平均成本
<d~si^*\ch average cost of land production 增辟土地平均成本
yZkS
average daily turnover 平均每日成交额
{ 3!E8~ average daily wage rate 平均每日工资率
t[o_!fmxZ average expenditure pattern 平均开支模式
a6!|#rt average growth rate 平均增长率
t4Pi <m:7 average net fixed assets 固定资产平均净值
D`3`5.b average of relatives 相对价格平均数
FA!!S`{\ average price 平均价格
()e|BFL . average propensity to consume 平均消费倾向；一般消费倾向
RAj>{/E#W average propensity to save 平均储蓄倾向；一般储蓄倾向
#Fz/}lO average rate 平均率
{[dY$
average revenue 平均收入；平均收益
Cf>(,rt}; average stock 平均库存；平均存货
OxqkpK& average yearly rent 平均年租
SVBo0wvz- avoidance of double taxation 避免双重课税
U X%J?;g avoidance of tax 避税
