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A share Ａ股；甲类股份
wxw3t@%mNm abatement of tax 减税；减扣免税额
6;rJIk@Fx= ABN AMRO Bank N.V. 荷兰银行
z 3RD *3b above-the-line expenditure 线上项目支出；经常预算支出
U1zcJ l^ above-the-line receipt 线上项目收入；经常预算收入
-olD!zKS ABSA Asia Limited 南非联合亚洲有限公司
oCD#Gmr absolute change 绝对数值变更
`uL^!- absolute expenditure 实际开支
I75>$"$< absolute guideline figure 绝对准则数字
* N5cC#5`= absolute interest 绝对权益
w\wS?E4G absolute order of discharge 绝对破产解除令
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absolute profit margin 绝对利润幅度
@& !`.Y oy absolute value 实值；绝对值
Th&-n%r9K absolutely vested interest 绝对既得权益
:ryyo$ absorbed cost 已吸收成本；已分摊成本
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absorption 吸收；分摊；合并
CjW`c Hd absorption rate 吸收率；摊配率；分摊率
Lo"w,p`n@ ACB Finance Limited 亚洲商业财务有限公司
AWkXW l} acceptable form of reciprocity 合理的互惠条件
d N'2;X acceptable rate 适当利率；适当汇率
U/2]ACGCN^ acceptance agreement 承兑协议
*fs'%"w- acceptance for honour 参加承兑
""- #b^DQ acceptor 承兑人；接受人；受票人
(.6~t<DRv acceptor for honour 参加承兑人
a "*DJ& accident insurance 意外保险
|8,|>EyqK Accident Insurance Association of Hong Kong 香港意外保险公会
& fH;A X. accident insurance scheme 意外保险计划
tNsiokOm accident year basis 意外年度基准
'F3cvpc` accommodation 通融；贷款
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accommodation bill 通融票据；空头票据
C:Tjue{G2 accommodation party 汇票代发人
)*!"6d)^ account balance 帐户余额；帐户结余
J=Qu Zwt account book 帐簿
2M`]nAk2a account collected in advance 预收款项
~zdHJ8tYp account current book 往来帐簿
$$my,: nH account of after-acquired property 事后取得的财产报告
<_X`D4g]XO account of defaulter 拖欠帐目
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FdrH, account payee only [A/C payee only] 只可转帐；存入收款人帐户
d1MY>zq account receivable 应收帐款
Z/#l~.o[ account receivable report 应收帐款报表
)a:j_jy account statement 结单；帐单；会计财务报表
$#|iKi<Y@j account title 帐户名称；会计科目
R+}x# accountant's report 会计师报告
\^=Wp '5R Accountant's Report Rules 会计师报告规则
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(^ accounting and auditing procedure 会计与审计程序；会计与核数程序
rl#[HbPM Accounting Arrangements 《会计安排》
QuEfV ?)_4 accounting basis 会计基础
R.KqTEs<k accounting by Official Receiver 破产管理署署长呈交的帐目
<A% } Accounting Circular 《会计通告》
;%u'w;sg q accounting class 会计类别
3aMfZa<= accounting date 记帐日期；会计结算日期
:-Gf GL>] accounting for money 款项核算
xc |pl !ns Accounting Officer 会计主任
cT8b$P5w accounting period 会计报告期；会计期
rLt`=bl&&U accounting policy 会计政策；会计方针
J$Huzs# accounting practice 会计惯例
O3U6"{yJ) accounting principle 会计准则
vn5X]U" accounting record 会计记录
"S #}iYp accounting report 会计报告
<>!Y[Xr^ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
8&q|*/2 Accounting Society of China 中国会计学会
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=k}"2_= accounting statement 会计报表
&hciv\YT2W accounting system 会计制度；会计系统
)HLe8:PG~ accounting transaction 会计事项；帐务交易
?`& l Y accounting treatment 会计处理
M]\p9p(_ accounting year 会计年度
>FrF"u:kM accretion 增值；添加
+f#o ij accrual 应计项目；应累算数目
jlh yn0 accrual basis 应计制；权责发生制
>MXE)= accrual basis accounting 应计制会计；权责发生制会计
h>s|MZQ:* accrue 应累算；应计
Q i&!Ub] accrued benefit 应累算利益
j /I^\Ms accrued charges 应计费用
*hJ&7w ~ accrued cumulative preference share dividend 应累算的累积优先股股息
# X~{p4Lr accrued expenses 应累算费用
Kk?]z7s-4 accrued interest payable 应付利息；应计未付利息
S1_X @[t accrued interest receivable 应收利息；应计未收利息
xR9<I:^& accrued right 累算权益
NF/@'QRT accruing profit 应累算的利润
-Oj}PGj$e\ accumulated fiscal reserve 累积财政储备
#Y)Gos accumulated profit 累积利润；滚存溢利
sIx8,3`&y accumulated reserve 累积储备
4';~@IBf accumulation of surplus income 累积收益盈余
v
};r acquired assets 既得资产
DA>_9o/l acquisition 收购；购置；取得
L;wfTZa acquisition cost 购置成本
Mi|PhDXMh acquisition expenses 购置费用
>]6 inS9 acquisition of 100% interest 收购全部股权
[ &IJ y acquisition of control 取得控制权
bnll-G| acquisition of fixed assets 购置固定资产
'|v??`o # acquisition of shell “买壳”
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f1N+-z acquisition price 收购价
tS$^k)ZXip act of God 天灾
O\=U'6 @ acting partner 执事合伙人
B,` B!rU active market 买卖活跃的市场；交投畅旺的市场；旺市
]{tnNr>mv active partner 积极参与的合伙人
v37TDY3; active trading 交投活跃
9*AH&/EXth actual circulation 实际流通
RbexsBq actual cost 实际成本
3*N-@;[>b actual expenditure 实际开支；实际支出
aT v actual income 实际入息；实际收入；实际收益
XynDo^+ru actual market 现货市场
%RlG~a actual price 现货价；实际价格
\ C^fi}/] actual profit 实际利润
n|G x29 E actual quotation 实盘；实际价位；实际报价
}3G`f> s actual year basis 按实际年度计算
/ h/f&3'h actuals 实货
zli@X Z# actuarial investigation 精算调查
u}zCcWP|L actuarial principle 精算原则
]Q?`|a+i actuarial report 精算师报告
H9 d! -9I Actuarial Society of Hong Kong 香港精算学会
DK!QGATh actuarial valuation 精算师估值
j3<|X actuary 精算师
3<5E254N ad referendum agreement 暂定协议；有待覆核的协定
P>*B{fi^ ad valorem duty 从价税；按值征税
m@|0iDS ad valorem duty system 从价税制
#>I*c _- ad valorem fee 从价费
Zd2B4~V ad valorem tariff 从价关税
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zX1 additional allowance 额外免税额
OxGS{zs additional amount for unexpired risk 未过期风险的额外款额
_$wX HONt additional assessable profit 补加应评税利润
<=]wh |D additional assessment 补加评税
f-w-K)y$ht additional commitment 额外承担
XkG:1H;Q% additional commitment vote 额外承担拨款
b^ SQCX+P additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ck= x_HB1 additional dependent parent allowance 供养父母额外免税额
( MI8Kkb1d additional provision 额外拨款
ZGstD2 N$ additional stamp duty 附加印花税
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5.DF additional tax 补加税罚款；补加税款
B%~hVpm,eM Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
5xHP5+& adjudged bankrupt 被裁定破产
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1Z adjudicated bankrupt 裁定破产人
{8'f>YP adjudication fee 裁定费；评定印花税额手续费；评估契据费
; O6Ez-" adjudication of bankruptcy 裁定破产；宣告破产
pZpAb+ adjudication of insolvency 裁定无力偿还债务
E c44J D adjusted actual 经调整的实数；调整后的实数
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"u- adjusted current assets 经调整的流动资产；调整后的流动资产
;oe j~ adjusted figure 经调整的数字；调整后的数额
+ [ +4h}? adjusted liabilities 经调整的负债；调整后的负债
A Th<=1 adjusted loss 经调整的亏损；调整后的亏损
z.NJu
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D)XV{Wit adjusted profit 经调整的利润；调整后的利润
73:y&U adjusted surplus 经调整的盈余额；调整后的盈余额
) oEHE7 y adjusted value 经调整的价值；调整后的价值
# :^aE|s adjustment 调整；修订；理算〔保险〕
4Nz@s^9 adjustment centre 调剂中心
-?m"+mUP adjustment lag 调整过程的时间差距；调整时差
/7s^OkQ adjustment mechanism 调整机制
sZ-A~X@g adjustment of loss 亏损调整
&, =Z adjustment process 调整过程；调整程序
COV8=E~ adjustment range 调整幅度
| )"`v'8> administered exchange rate 受管制汇率
bO)voJ< Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
OKXELP administration expenses 行政费用
?9Lp@k~TO administration fee 手续费；行政费
P^wDt14> administration in bankruptcy 破产管理
({"jL*S,q administration order 遗产管理令
A/WmV v6 administrator 管理人；遗产管理人
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administrator of the estate 遗产管理人
KdBE[A-1^M admission of debt 债项承认书
EWcqMD]4u admission of proof 接纳债权证明
x] e &G!| advance 放贷款项；垫付款项；预支款项；预付款项
*wSz2o), advance account 暂支帐目；预付款帐户
nUp, %z[ advance compensation 预付补偿金
z5V~m_RO advance from shareholder 股东垫款
RDX$Wy$@L advance pending reimbursement 预支以待日后付还
E%B :6 advanced economy 先进经济体系
B+8lp4V9% advancement 预付；预付财产
1E1oy( \V advances warrant 垫款令
w1#1s| advancing 贷出
[iT*L) R4 adverse balance 逆差
m$ubxI) adverse exchange 逆汇
h d~ 3I4D advertisement addressed to shareholders 在报章刊登的致股东通告
2{- }; advice for collection 托收通知书
/o$C=fDF advice of drawing 提款通知书；汇票通知书
riy @n<Z4 advice of payment 付款通知
vpnOc2 - Advisory Committee [Securities and Futures Commission]
+>w %j&B 谘询委员会〔证券及期货事务监察委员会〕
p!b_tyJ Advisory Committee on Diversification 经济多元化谘询委员会
D-v}@tS' affidavit 誓章；遗产申报誓章
M, uQ8SZA[ affidavit of no receipt 述明无收款的誓章
uR;m<wPH,f affiliate 联号；联营公司；附属公司
d*M:P jG@ affiliated company 附属公司；联号；联营公司
C(4r>TNm affirmation [estate duty] 非宗教式宣誓〔遗产税〕
VL[ } affordability 负担能力
Wu{cE;t African Development Bank [AfDB] 非洲开发银行
vs*Q { after-acquired property 事后取得的财产
n7CwGN% after-hours dealing 市后交易
lhp.zl after-tax profit 税后盈利；税后利润；税后溢利
^]{)gk8P~2 agency agreement 代理协议
[]\=(Uc; agency expenses 代理机构的开支
?}mbp4+j[ agency fee 代理费
q_J)68B R Agency Law 《代理法》
a 8(mU% agent 代理人；承销人
2@W'q=+0 agent of company 公司代理人
3Z taj^v agent's fee 代理人费；经纪费
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R t. aggregate 总计；总数；总体数字
['`Vg=O.{ aggregate amount 总款额；总额
h'wI aggregate assets and liabilities 总体资产与负债
JBvMe H5 aggregate at constant price 按固定价格计算的总体数字
km 0LLYG aggregate demand 总需求
MBjo9P( aggregate gross position 总持仓量
BEfP#h=hr aggregate limit 总限额
L/39<&W aggregate of salaries tax 合计薪俸税
'yIz<o aggregate performance 总体表现；总体业绩
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[ F aggregate supply 总体供应
B % L dH aggregate surplus 总盈余
Ub"6OT1tl aggregate total 整体总额
UP+4xG aggregate value 总值；合计价值
4^OPzg6Z%p aggregated basis 合计基准
bvR0?xn q aggregated net chargeable income 合计应课税入息实额
{&I3qk2( aggregation 合并计算；合计；总和
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_Cc+}W aggregation of incomes of husband and wife 夫妇入息合并计算
`S&.g PE2 aggregation of property 财产的总和
t>Ot)d agio 差价；贴水
4:50dj 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》
n/zTS3< Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
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$K'A_G^ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
V1d{E 0lM 《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》
uhf%
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RaX :&PE 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@pn<x"F5' agreement for a settlement 授产协议
#P^cR_|\ agreement for assignment 转让协议
~HM,@5dFC agreement for sale 售卖协议；买卖协议
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agreement for sale and purchase 买卖协议
Z~s"=kF, agreement for the payment of interest 支付利息协议
W "}Cfv agreement for the repayment of money 还款协议
A4|L;z/A[h agreement of reinsurance 再保险协议
H[;\[ 3 Agricultural Bank of China 中国农业银行
sX,."@[ air passenger departure tax 飞机乘客离境税
DV6B_A{kI Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
kJfMTfl, airport tax 机场税
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?OIK=Xm alcohol duty 酒精税
p10i_<J]= alienation 让与；让渡；转让
]Av)N6$&-Z alimony 生活费；赡养费
Y6R+i0guz All Ordinaries Index [AOI] 所有普通股指数
=Felo8+ all risks 全险；综合险
YU (|i}b All Sales Record for Stock Market 《股票市场成交报告》
V\=QAN^ Allied Capital Resources Limited 新联财务有限公司
HUuZ7jJ wf all-items index [Consumer Price Index] 总指数〔消费物价指数〕
*D_p FS^l allocation letter 拨款信件
:'+- %xUM allocation of fund 分配款项；预留款项
:#pfv)W6t allocation of profit 利润分配；溢利分配
(G#QRSXc\ allocation warrant 拨款令
s2N~p^ allotment 分配；配股
t:N3k ;k allotment notice 股份配售通知；配股通知
=]Vrl -a`^ allotment of shares 股份分配
Q=} U allowable 可获宽免；免税的
Nfdh0v allowable business loss 可扣除的营业亏损
~d)2>A 2: allowable expenses 可扣税的支出
@qaK5 allowance 免税额；津贴；备抵；准备金
vf&Sk` allowance for debts 债项的免税额
P&2/J%@zG allowance for depreciation by wear and tear 耗损折旧免税额
(vXes.|+t allowance for funeral expenses 殡殓费的免税额
4Ww.CkRG allowance for inflation 为通货膨胀而预留的款项；通胀准备金
j3kcNb allowance for repairs and outgoings 修葺及支出方面的免税额
4w)a AXK allowance to debtor 给债务人的津贴
Q!&@aKl alteration of capital 资本更改
wgV?1S>Z alternate trustee 候补受托人
>oOZ Duj amalgamation 合并
!# ' y# ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
IFd2r;W8 ambit of charges 征税范围；收费范围
F2bAo 6~R amended valuation 经修订的估值
&i8UPp% American Commodities Exchange 美国商品交易所
'U %L\v, American Express Bank Limited 美国运通银行
Scfk] DT American Stock Exchange 美国证券交易所
6Y 4I $[ amortization 摊销
rT}k[ amount due from banks 存放银行同业的款项
@x4IxGlUs amount due from banks abroad 存放海外银行同业的款项
D?Y j5eOa amount due from holding companies 控股公司欠款
5Y}=,v*h} amount due from local banks 存放本港银行同业的款项
ZR"BxE0_k amount due to banks 银行同业的存款
5j S8{d0 amount due to banks abroad 海外银行同业的存款
|OVD*A amount due to holding companies 控股公司存款
zo{WmV7[| amount due to local banks 本港银行同业的存款
9yA? 82)E amount due to outport banks 外埠银行同业的存款
"A0J~YvYWJ amount for note issue 发行纸币的款额
8<w8"B.i amount of bond 担保契据的款额
A@HCd&h amount of consideration 代价款额
]"DsZI-glW amount of contribution 供款数额
]|#%`p56 amount of indebtedness 负债款额
FfET 45"l amount of principal of the loan 贷款本金额
)K"7= TvY amount of rates chargeable 应征差饷数额
EWX!:BKf amount of share capital 股本额
1|8<!Hx#- amount of sums assured 承保款额
|mO4+:-~D+ amount of variation 变动幅度
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amount of vote 拨款数额
5kju{2`GF amount payable 应付款额
99]&Xj amount receivable 应收款额
d_r1 }+ao Amsterdam Stock Exchange 阿姆斯特丹证券交易所
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0F*a analysis 分析
, vE)/{:d ancillary risk 附属风险
x,~ ys4 annual account 周年帐目；周年帐目报表；年度决算；年结
= yy7P[D annual accounting date 年结日期
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j annual allowance 每年免税额；年积金；年度津贴；年津
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0{w7 annual balance 年度余额
N %K%0o- annual disposable income 每年可动用收入
?--EIA8mfp annual estimates 周年预算
M NzWTn@ annual fee 年费
<dA D-2O+ annual general meeting 周年大会
A@I ( &Z annual growth rate 年增率；每年增长率
C2/B1ba annual long-term supplement 长期个案每年补助金
}vGW lNd#g annual pensionable emolument 可供计算退休金的年薪
'A}@XGE:p annual report 年报
$^XCI%DH Annual Report on the Consumer Price Index 《消费物价指数年报》
{G^f/% annual return 周年报表；周年申报表；每年报税表格
lM N3;}K Annual Return Rules 《周年报表规则》
d4]9oi{} annual review of consumer prices 每年消费物价回顾
=iEQE annual roll-forward basis 逐年延展方式
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annual salary 年薪
sBuOKT/j annual statement 年度报表；年度决算表
t X Wh q Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
*53@%9 {u annuitant 年金受益人
/ivA[ LSS annuity 年金
Z91GM1lrf8 annuity contract 年金合约
+l8 `o QuG annuity on human life 人寿年金
K:3u/C` antecedent debt 先前的债项
btZ9JZvMx ante-dated cheque 倒填日期支票
I6B`G Im5 anticipated expenditure 预期开支
8U$(9X anticipated net profit 预期纯利
]g0h7q)79 anticipated revenue 预期收入
o8A1cb4<T anti-inflation measure 反通货膨胀措施
D+u#!t[q anti-inflationary stance 反通货膨胀立场
X\y y\`o apparent deficit 表面赤字
j4fv -{=$ apparent financial solvency 表面偿债能力
Dno' - {- apparent partner 表面合伙人
`uN}mC! r] application for personal assessment 个人入息课税申请书
3{j&J - application of fund 资金应用
)^^Eh=Kbj application to release as liquidator and to destruct the books of accounts and documents
] ?$e Bbt 申请免除清盘人职务及毁灭帐簿与文件
PAUepO_ appointed actuary 委任精算师
-T0@b8 appointed auditor 委任核数师；委任审计师
&LD=Zp % appointed trustee 委任的受托人
HLYTt)f} appointer 委任人
}bZcV c2 apportioned pro rata 按比例分摊
!eH9LRp apportionment 分配；分摊
#F~^m Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
~g_]Sskf7 apportionment formula 分摊方程式
&~SPDiu.t apportionment of estate duty 遗产税的分摊
x% WL!L o
appraisal 估价；评估
\j$q';9p appreciable growth 可观增长
p!wx10b appreciable impact 显着影响
T cP
(?v appreciable increase 可观增长
>2%*(nL appreciation 增值；升值
jZ5 mp YUO appreciation against other currencies 相对其他货币升值
K\ 2UwX appreciation of the exchange value of Hong Kong dollar 港元汇值上升
;: /< XfZ appreciation tax 增值税
9:\YEs" appropriation 拨款；拨用；拨付
PU\?eA appropriation account 拨款帐目
:qQpBr$ Appropriation Bill 拨款法案
hj_%'kk-A appropriation-in-aid system 补助拨款办法
y`n'>F 11 approved assets 核准资产
/>EH]-| approved basket stock 认可一篮子证券
1;Dug approved budget 核准预算
*NE A(9 approved charitable donation 认可慈善捐款
ktu{I approved charitable institution 认可慈善机构
L,<5 l?u approved currency 核准货币；认可货币
P`$"B0B) approved estimates 核准预算
;<9 dND approved estimates of expenditure 核准开支预算
~ }g "Fe approved overseas insurer 核准海外保险人
hA0g'X2eC approved overseas trust company 核准海外信托公司
Jn/"(mM approved pooled investment fund 核准汇集投资基金
"")I1 iO
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bhq s%B!: approved provision 核准拨款
"{&?t}rj+ approved redeemable share 核准可赎回股份
-S7y1 ) 7 approved regional stock 认可地区性证券
NdlJdq approved retirement scheme 认可退休金计划
F*bmV>Qq approved subordinated loan 核准附属贷款
:*`5|'G} arbitrage 套戥；套汇；套利
}z$_=v arbitrageur 套戥者；套汇者
=(-oQ<@v arbitrary amount 临时款项
@/w ($w" arrangement 措施；安排；协定
f'2Ufd|J| arrears 欠款
3ZF - n` arrears of pay 欠付薪酬
=WYI|3~Cz arrears of revenue 逾期未收税款；逾期未收的帐项
*u|bmt articles of association 组织章程；组织细则；组织章程细则
c~0hu *& Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
r/32pY ascertainment of profit 确定利润
J!5>8I(_wX "Asia Clear" “亚洲结算系统”
)0Lno| l Asia Commercial Bank Ltd. 亚洲商业银行有限公司
^Iz(V2 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
V\ 7O) g Asian Development Fund [ADF] 亚洲发展基金
C]xKdP Qj% Asian dollar bond 亚洲美元债券
9AxeA2/X Asian dollar market 亚洲美元市场
KqE5{ q Asian dollar rate 亚洲美元利率
BJ]4j-^o Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
:JEzfI1 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
b&i0)/; asked price 沽盘；喊价；索价；卖方报价
OjUZ-_J assessable income 应评税入息
&f:"p*=a\ assessable loss 应评税亏损
'4L0=G:A<q assessable profit 应评税利润
me7? assessable value 应评税值
C XZO assessed profit 估定利润
|?tUUT!`t assessed value 经评估价值
2GHmA _7P assessment 评税；评定；估价；评税单
'}Tf9L% assessment number 评税编号；估价编号
_I&];WM\ assessment of additional tax 补加税评税
w,< nH:~ assessment of performance 业绩评估；实绩评价
xux
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bK 7j" asset price bubbles 资产价格泡沫
sI7<rI.t){ asset-backed securities 具资产保证的证券
.sO.Y<- fl assets accretion 资产增值
RbY=O OQ assets and liabilities 资产与负债
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assets betterment statement 资产递增表；资产改进表
O!3MXmaO assets lending 实物放款；有抵押贷款
bm &$wf assets of the company passing on the death 死者去世时转移的公司资产
vp4l g1/ assets pledged as security for liabilities 用作负债抵押的资产
EEU)eltI assets portfolio 资产投资组合
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*8p assets price 资产价格
|#6B<'e' assets quality 资产质素
>A+0"5+_p assets realization 资产变现
U|Du9_0 assets refinancing arrangement 资产再集资安排
S :*.,zC assets securitization 资产证券化
AWY#t& assets situated outside Hong Kong 在香港以外地方的资产
123 6W+ assets stripping 削减资产；拆卖资产
[+q':T1W- assets value 资产值
>AbgJ*X. assignee 承让人
g.& n
X/ assignment 转让；转让书；转让契
%LH~Im= assignment of interest 权益转让
Spns hv8 assignment of letters patent and trade mark 专利证书及商标转让
3k AhvL assignment of property 物业转让；物业转让书
E*uz|w3S)Y assignment right 转让权
0E6tH&
;> assignor 转让人
Jvk!a~e associate 有联系的人；有关连人士；相联者；合伙人；联系人
DvBL #iC Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
dK 5|tWJX associate member 附属会员
Q :<&<i=I associated body corporate 相联法人团体
kb27$4mm associated company 相联公司；联属公司
' : } associated corporation 相联法团
xXCSaBS~ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
:r{;'[38 公认会计师公会〔英国〕
GkhaB(btk' Association of Futures Exchange Brokers 香港期货经纪协会
oi@/ H\7j Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
j J}3WJ association of underwriters 承保人组织
yc#0c[ZQu assumption of control 接管
l ji&]^1 assurance 担保；保险；转易；转易书
X0h`g)Bbf assurance of interest 权益的转易
th$?#4SbR at 19XX price 按一九ＸＸ年价格计算
(iwZs:k- at a discount 按赔价计算；按贴水价格计算；打折扣
baD`k?]( at a premium 按溢价计算；按升水价格计算
O> 5xFz'm at call 通知付款；按通知
PD- <D~7 at constant market price 按固定市价计算
tSP)'N< at constant price 按固定价格计算
n#{z"G at cost 按成本计算
Q x
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{ at current market price 按当时市价计算；按现时市价计算
|wnXBKV( at current price 按当时价格计算；按现时价格计算
)}
I>"n at factor cost 按要素成本计算；按生产要素成本计算
$IM}d"/9 at money-of-the-day price 按付款当日价格计算
q0Hor at or better 按指定或较佳价位〔买卖指令〕
0gR!W3dh at par 按面值计算；平价
D*Cn!v$ at sight 见票即付
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}4}-} at the close 按收市盘
!e+^}s at the opening 按开市盘
X ^ ?M4 attestation 见证；见证条款
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Kxb at-the-money option 平价期权
(}]ae* attorney 受权人；受托代表人
:y>$N(.8f attornment 新拥有人承认书
d]89DdZk attributable profit 可归属利润
)_m#|U?Rex attributable share value 可归属股份价值
[>rX/a%c Auckland Stock Exchange 奥克兰证券交易所
x&n gCB@O auction 拍卖
kw%vO6"q( auctioneer 拍卖商
aBB TcN%' audit 审计；核数
}mZ sK> Audit Commission 审计署
F5h OKUjv Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
NrHh(: 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
H pZD^h?L audit review 帐目审查
MJ=(rp=YU9 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
]M:=\h,t> audited account 审计帐目；经审计的帐目
Sk ~ ( t audited annual account 经审计的周年帐目
0Gq}x;8H& audited balance sheet 经审计的资产负债表
'b? P x} auditor 核数师；核数主任；审计师
( M>[D!Yt auditor's certificate 核数师证明书；审计师证明书
B
66-l!xa auditor's report 核数师报告；审计师报告
-f{NVX\<0 Aussie bond 澳元债券
^}F @*A;o austerity budget 紧缩预算
c" | 4'#S Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
1<Z~Gw4 Australia All Ordinaries Index 澳洲所有普通股票指数
}JF,:g
Lk Australian Dollar [AUD] 澳元
?hz9]I/8 Australian Options Market 澳大利亚期权市场
#@i1jZ Australian Securities Commission 澳洲证券事务监察委员会
#>]o' KQx Australian Society of Certified Practising Accountants 澳洲执业会计师公会
S Tr&"9c Australian Stock Exchange 澳大利亚证券交易所
y; .U-}e1 Austrian Schilling [ATS] 奥地利先令
55mDLiA authentication 认证；鉴证
M%\=Fb authority to purchase 委托购买证；委购书
*/T. ]^ authorization 认可；核准；授权；授权书
?3I93Bt7 authorization by direction 指示授权
_o'3v=5T authorization by instruction 指令授权
l]bCt b%_ authorization by warrant 令状授权
lZt{L0 authorization of unit trust 单位信托的认可
b?=>)':f authorized agent 指定代理人
A9?h*/$ authorized capital 法定资本
& !adW@y authorized clerk 出市员
gz,x6mnQ authorized dealer 认可交易商
,h#U<CnP# authorized financial institution 认可财务机构
jkN-( v(T authorized fund 认可基金
ZRK1 UpP authorized fund house 获授权的基金公司；认可基金公司
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T2C0P authorized institution 认可机构
)|Ho"VEmg authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
|t1ij'N authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
9b8kRz[ c authorized insurer 获授权保险人；获认可承保人
Sh]g]x R authorized investment 特准投资项目
|X' Pa9u authorized person 获授权人
>z, SN authorized representative 获授权代表
wG, "ZN authorized share capital 法定股本
EYsf<8cl automated quotation system 自动报价系统
ZeL v! Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
hDP &~Mk 自动交易系统〔香港期货交易所有限公司〕
o:.6{+|N automatic adjustment mechanism 自动调整机制
:epjJ1mW automatic adjustment system 自动调整系统
AXQ G Automatic Clearing House 自动票据交换所
aS7%x>.A! automatic exchange rates accumulation system 自动化汇率累集系统
_ 6"YWR Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
-f4>4@y automatic teller machine [ATM] 自动柜员机
t$*V*gK{ autopay 自动转帐
hPM:=@ N$ available assets 可用资产
f f1Em. available fiscal reserve 现存财政储备
) (aj available profit 可用利润
Zl:Z31 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
}gf s average 平均；平均数；海损
~@v<B
I average basic salary 平均基本薪金
?)60JWOJ1 average consumer expenditure 平均消费开支；一般消费开支
#wvmVB. 5~ average cost 平均成本
^EG @tB $< average cost of land production 增辟土地平均成本
7p !w(N?s average daily turnover 平均每日成交额
I1TzPe average daily wage rate 平均每日工资率
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%iv|>r0 average expenditure pattern 平均开支模式
_F"o0K!u average growth rate 平均增长率
'u%;5;%2 average net fixed assets 固定资产平均净值
y{`aM(& average of relatives 相对价格平均数
!alO,P%>r average price 平均价格
uqN:I)>[P average propensity to consume 平均消费倾向；一般消费倾向
fV\ eksBF average propensity to save 平均储蓄倾向；一般储蓄倾向
_kJ?mTk average rate 平均率
C Q(;L{} average revenue 平均收入；平均收益
xIrRFK9[Q average stock 平均库存；平均存货
]rhxB4* 1 average yearly rent 平均年租
og! d avoidance of double taxation 避免双重课税
B F,rZZL avoidance of tax 避税
