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t$kf'An}/ A share Ａ股；甲类股份
s n T4X abatement of tax 减税；减扣免税额
oXZ@* ABN AMRO Bank N.V. 荷兰银行
1k70>RQ&69 above-the-line expenditure 线上项目支出；经常预算支出
$>*/']> above-the-line receipt 线上项目收入；经常预算收入
`^4>^ ABSA Asia Limited 南非联合亚洲有限公司
nm%4L absolute change 绝对数值变更
H]n0JG9K absolute expenditure 实际开支
vpr @ absolute guideline figure 绝对准则数字
sMe~C>RD absolute interest 绝对权益
onypwfIk)t absolute order of discharge 绝对破产解除令
GlkAJe] absolute profit margin 绝对利润幅度
pU)3*9?cIl absolute value 实值；绝对值
!j\&BAxTEk absolutely vested interest 绝对既得权益
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9.k( absorbed cost 已吸收成本；已分摊成本
H_nOE(i<z absorption 吸收；分摊；合并
=v#A&IPA' absorption rate 吸收率；摊配率；分摊率
J$=b&$I( ACB Finance Limited 亚洲商业财务有限公司
l8
2uK"M acceptable form of reciprocity 合理的互惠条件
d=u%"3 6y acceptable rate 适当利率；适当汇率
z@S8H6jM)S acceptance agreement 承兑协议
=R8.QBVdN acceptance for honour 参加承兑
sMpC4E acceptor 承兑人；接受人；受票人
#__'U6`( acceptor for honour 参加承兑人
'~x_ accident insurance 意外保险
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'mY>s 7 Accident Insurance Association of Hong Kong 香港意外保险公会
)-Sl / G accident insurance scheme 意外保险计划
vkauX :M accident year basis 意外年度基准
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accommodation 通融；贷款
o9SfWErZ accommodation bill 通融票据；空头票据
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:n/SC accommodation party 汇票代发人
>|&OcU account balance 帐户余额；帐户结余
ba:du
|Ec account book 帐簿
RgzSaP;; account collected in advance 预收款项
2|H'j~ account current book 往来帐簿
8X~vJ^X9@y account of after-acquired property 事后取得的财产报告
a\j\eMC account of defaulter 拖欠帐目
V?=zuB?' account payable 应付帐款
dCJR,},\f account payee only [A/C payee only] 只可转帐；存入收款人帐户
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#K account receivable 应收帐款
c 3 ]^f6)? account receivable report 应收帐款报表
dZ81\jd Yv account statement 结单；帐单；会计财务报表
hI#M {cz account title 帐户名称；会计科目
5^qp & accountant's report 会计师报告
^
cd5Zl Accountant's Report Rules 会计师报告规则
\ \pyu]z accounting and auditing procedure 会计与审计程序；会计与核数程序
(Y@|h%1W Accounting Arrangements 《会计安排》
f(ec/0W accounting basis 会计基础
F$.s 6Hh. accounting by Official Receiver 破产管理署署长呈交的帐目
EN F@6] Accounting Circular 《会计通告》
)ZT0zIG accounting class 会计类别
@T=HcUP) accounting date 记帐日期；会计结算日期
rQ-z2Pw accounting for money 款项核算
k |aOUW Accounting Officer 会计主任
~w}[
._'#M accounting period 会计报告期；会计期
d:WhP_rK9 accounting policy 会计政策；会计方针
+o70: UF % accounting practice 会计惯例
*:\9 T#h accounting principle 会计准则
`pS)q x.a accounting record 会计记录
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) x O_ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
z_0 lMX` Accounting Society of China 中国会计学会
T%#P?? k accounting statement 会计报表
V<I${i$]0 accounting system 会计制度；会计系统
L |G k}n accounting transaction 会计事项；帐务交易
;,hoX6D$ accounting treatment 会计处理
tg`!svL! accounting year 会计年度
2Mi;}J1C{ accretion 增值；添加
z:,!yU c accrual 应计项目；应累算数目
FQ ^^6Rl accrual basis 应计制；权责发生制
g \h7`-#t accrual basis accounting 应计制会计；权责发生制会计
49kia!FR accrue 应累算；应计
`r bqYU0 accrued benefit 应累算利益
6_
0 w> accrued charges 应计费用
v-aq".XQ accrued cumulative preference share dividend 应累算的累积优先股股息
Kt7x' 5 accrued expenses 应累算费用
Ln
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~ab_+% accrued interest receivable 应收利息；应计未收利息
9
3I9`!e accrued right 累算权益
$?Mz[X accruing profit 应累算的利润
Lj AIB(* accumulated fiscal reserve 累积财政储备
&_^<B7aC'k accumulated profit 累积利润；滚存溢利
rNO;yL4)ey accumulated reserve 累积储备
8"rX;5
vP accumulation of surplus income 累积收益盈余
jmNj#R@t acquired assets 既得资产
kO>{<$ acquisition 收购；购置；取得
lR3^&d72? acquisition cost 购置成本
~7H.<kJt acquisition expenses 购置费用
;;H:$lx acquisition of 100% interest 收购全部股权
6KTY`'I acquisition of control 取得控制权
>mlt E$| acquisition of fixed assets 购置固定资产
#I wB acquisition of shell “买壳”
/Day5\Q# acquisition price 收购价
{j@)sDM X act of God 天灾
?b$zuJ] acting partner 执事合伙人
BC[d={ _- active market 买卖活跃的市场；交投畅旺的市场；旺市
pU'sAD C active partner 积极参与的合伙人
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active trading 交投活跃
aj B actual circulation 实际流通
',%&D A2 actual cost 实际成本
$yK!Q)e: actual expenditure 实际开支；实际支出
p~co!d.q/} actual income 实际入息；实际收入；实际收益
d9( Sj? actual market 现货市场
4># ^Pk?Ra actual price 现货价；实际价格
;a )\ 5Uy actual profit 实际利润
8dB~09Z7 actual quotation 实盘；实际价位；实际报价
F}[;ytmUS actual year basis 按实际年度计算
0)44*T actuals 实货
K0@7/*% actuarial investigation 精算调查
Br!&Y9 actuarial principle 精算原则
JOq<lb= actuarial report 精算师报告
Q^Z}Y~. Actuarial Society of Hong Kong 香港精算学会
[SvwJ IJJ actuarial valuation 精算师估值
]}l!L; actuary 精算师
.e+UgC wi ad referendum agreement 暂定协议；有待覆核的协定
jU~%5R ad valorem duty 从价税；按值征税
Oei2,3l,? ad valorem duty system 从价税制
( %!R ad valorem fee 从价费
m(P)oqwM ad valorem tariff 从价关税
c!T{ |'? additional allowance 额外免税额
sn#h=,*4` additional amount for unexpired risk 未过期风险的额外款额
Al]9/ML/m additional assessable profit 补加应评税利润
Q7 %#3ML additional assessment 补加评税
#OTsD+2Za= additional commitment 额外承担
o>t T!8rH additional commitment vote 额外承担拨款
t1^96@m^ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Xlw=R2`)~ additional dependent parent allowance 供养父母额外免税额
8[ OiG9b additional provision 额外拨款
2ow\d b additional stamp duty 附加印花税
k~dr;j additional tax 补加税罚款；补加税款
4Pdk?vHK; Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
(Mh\!rMg adjudged bankrupt 被裁定破产
[40 YoVlfM adjudicated bankrupt 裁定破产人
FCPRg^=<!~ adjudication fee 裁定费；评定印花税额手续费；评估契据费
'b,D;'v adjudication of bankruptcy 裁定破产；宣告破产
c y$$} adjudication of insolvency 裁定无力偿还债务
r&DK> H adjusted actual 经调整的实数；调整后的实数
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qPpz adjusted current assets 经调整的流动资产；调整后的流动资产
Qd?P[xm adjusted figure 经调整的数字；调整后的数额
0^z$COCv adjusted liabilities 经调整的负债；调整后的负债
uy{KV"%"^g adjusted loss 经调整的亏损；调整后的亏损
1hG O*cq! 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
BI] t}7 adjusted profit 经调整的利润；调整后的利润
WG{/I/bJ_ adjusted surplus 经调整的盈余额；调整后的盈余额
mio'm adjusted value 经调整的价值；调整后的价值
cf'Z#N fQ adjustment 调整；修订；理算〔保险〕
?Gfe? adjustment centre 调剂中心
V:J6eks_ adjustment lag 调整过程的时间差距；调整时差
U s5 JnP 5 adjustment mechanism 调整机制
sSK$ adjustment of loss 亏损调整
8msDJ {,X adjustment process 调整过程；调整程序
t7 9MBgZ adjustment range 调整幅度
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.%n9ec administered exchange rate 受管制汇率
|VL,\&7rk Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ZZ5yu* & administration expenses 行政费用
78-:hk administration fee 手续费；行政费
quYZD6IH administration in bankruptcy 破产管理
Hf iM]^ administration order 遗产管理令
|O?Aj1g[c? administrator 管理人；遗产管理人
&i!] administrator of the estate 遗产管理人
)^+$5OR\c admission of debt 债项承认书
A9gl|II admission of proof 接纳债权证明
iz(+(M advance 放贷款项；垫付款项；预支款项；预付款项
'3VrHL@@g advance account 暂支帐目；预付款帐户
9E+lriyY advance compensation 预付补偿金
u zsN#'7= advance from shareholder 股东垫款
H5 {J2M,f advance pending reimbursement 预支以待日后付还
wSMg BRV#^ advanced economy 先进经济体系
CHB{P\ WF advancement 预付；预付财产
"/" k50% advances warrant 垫款令
='j advancing 贷出
d6VKUAk'7> adverse balance 逆差
|T%/d#b~ adverse exchange 逆汇
|&Q=9H*e advertisement addressed to shareholders 在报章刊登的致股东通告
{cA )jW\' advice for collection 托收通知书
L8 J/GVmj advice of drawing 提款通知书；汇票通知书
}2@$2YR[ advice of payment 付款通知
CmZ?uo+Y Advisory Committee [Securities and Futures Commission]
s>X;m.< 谘询委员会〔证券及期货事务监察委员会〕
10&A3C(E Advisory Committee on Diversification 经济多元化谘询委员会
\=<.0K A~
affidavit 誓章；遗产申报誓章
5 \J;EWTU affidavit of no receipt 述明无收款的誓章
oSoG&4 affiliate 联号；联营公司；附属公司
K\q/JuDfc affiliated company 附属公司；联号；联营公司
4hs4W,2! affirmation [estate duty] 非宗教式宣誓〔遗产税〕
SccU @3.X~ affordability 负担能力
?*;zS%93U9 African Development Bank [AfDB] 非洲开发银行
49m/ UeNZ after-acquired property 事后取得的财产
GFid riC after-hours dealing 市后交易
o v~m?Y]h after-tax profit 税后盈利；税后利润；税后溢利
~0NZx8qG agency agreement 代理协议
')+EW"
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#C`!yU6( agency fee 代理费
n_<]9 Agency Law 《代理法》
O RoraEK agent 代理人；承销人
5a/)| agent of company 公司代理人
h(sD] N agent's fee 代理人费；经纪费
cPXvT Vvs aggregate 总计；总数；总体数字
iR-O6*PTC aggregate amount 总款额；总额
QWkw$mcf aggregate assets and liabilities 总体资产与负债
k <qQ+\X aggregate at constant price 按固定价格计算的总体数字
MqqS3
aggregate demand 总需求
a #1X )ot aggregate gross position 总持仓量
AN;?`AM; aggregate limit 总限额
W A/\ x aggregate of salaries tax 合计薪俸税
BhjXNf9[ aggregate performance 总体表现；总体业绩
^:0?R/A aggregate supply 总体供应
`3-j%H2R aggregate surplus 总盈余
dXj.e4,m aggregate total 整体总额
wK_}`6R/ aggregate value 总值；合计价值
CHz( wn aggregated basis 合计基准
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uwb aggregated net chargeable income 合计应课税入息实额
i469<^A aggregation 合并计算；合计；总和
f19
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9` muk aggregation of property 财产的总和
;P_Zen agio 差价；贴水
P/Z o 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》
6 D O E6 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
BzZy s 《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》
*;m721# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
'e) t + 《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》
m3D'7 *U Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
0c{N) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Km?i{TW agreement for a settlement 授产协议
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AuQw agreement for assignment 转让协议
!ZVMx*1Cf agreement for sale 售卖协议；买卖协议
NXx}KF c agreement for sale and purchase 买卖协议
}?JO[Q + agreement for the payment of interest 支付利息协议
Q pX@; j agreement for the repayment of money 还款协议
Yp L}R# agreement of reinsurance 再保险协议
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_kV Agricultural Bank of China 中国农业银行
?|33Np) air passenger departure tax 飞机乘客离境税
L,<.rr$: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
u{ng\d*KE} airport tax 机场税
J L3A/^ alcohol duty 酒精税
,P|PPx%@ alienation 让与；让渡；转让
V)`? J) alimony 生活费；赡养费
_#_Ab8# All Ordinaries Index [AOI] 所有普通股指数
cZYX[.oIB all risks 全险；综合险
# k6;~ All Sales Record for Stock Market 《股票市场成交报告》
X[w9~t$\ Allied Capital Resources Limited 新联财务有限公司
jmIP c3O0 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Nl+ 2m4 allocation letter 拨款信件
1/ m/Iw@ allocation of fund 分配款项；预留款项
86_Zh5: allocation of profit 利润分配；溢利分配
rT#QA=YB allocation warrant 拨款令
| ] YT6-?. allotment 分配；配股
(xTHin$ allotment notice 股份配售通知；配股通知
$Z j. allotment of shares 股份分配
EPI*~=Z.U allowable 可获宽免；免税的
MS b{ve_ allowable business loss 可扣除的营业亏损
=Yfs=+O allowable expenses 可扣税的支出
v=4TU \b% allowance 免税额；津贴；备抵；准备金
}S&{ &gh allowance for debts 债项的免税额
CUG6|qu allowance for depreciation by wear and tear 耗损折旧免税额
q8 oEb allowance for funeral expenses 殡殓费的免税额
1@y?O WC allowance for inflation 为通货膨胀而预留的款项；通胀准备金
| @YN\g K; allowance for repairs and outgoings 修葺及支出方面的免税额
7 XY C.g allowance to debtor 给债务人的津贴
YJ9 _cA'A alteration of capital 资本更改
5E @V@kw alternate trustee 候补受托人
qg O)@B+ amalgamation 合并
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ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
6f?DW-)jp/ ambit of charges 征税范围；收费范围
exhF5,AW|K amended valuation 经修订的估值
T \A uL American Commodities Exchange 美国商品交易所
arB$& s American Express Bank Limited 美国运通银行
zumRbrz American Stock Exchange 美国证券交易所
M3Z y f amortization 摊销
__9673y amount due from banks 存放银行同业的款项
+)|2$$m amount due from banks abroad 存放海外银行同业的款项
{p-%\nO C amount due from holding companies 控股公司欠款
KpE#Ye & amount due from local banks 存放本港银行同业的款项
Y PM>FDxDB amount due to banks 银行同业的存款
TKE)NIa amount due to banks abroad 海外银行同业的存款
2/~v amount due to holding companies 控股公司存款
]X5*e' amount due to local banks 本港银行同业的存款
3EFk] X amount due to outport banks 外埠银行同业的存款
(3-G< E amount for note issue 发行纸币的款额
'G^=>=w|Nv amount of bond 担保契据的款额
H)p{T@ amount of consideration 代价款额
V>nY? amount of contribution 供款数额
%~h'#S2X( amount of indebtedness 负债款额
HwcGbbX) amount of principal of the loan 贷款本金额
eAqQ~)8^ amount of rates chargeable 应征差饷数额
l YhwV\3 amount of share capital 股本额
O<K r6+
- amount of sums assured 承保款额
gW, ET amount of variation 变动幅度
#RSxo
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|\ ay^@N amount payable 应付款额
NlDM/ amount receivable 应收款额
\)v.dQ! Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8(A:XQN"h analysis 分析
'Go'87 +` ancillary risk 附属风险
,&k 5 Qq annual account 周年帐目；周年帐目报表；年度决算；年结
/L~*FQQK> annual accounting date 年结日期
Ne[O9D
7 annual allowance 每年免税额；年积金；年度津贴；年津
Q.fBuF annual balance 年度余额
^_oLhNoez2 annual disposable income 每年可动用收入
;A C] * annual estimates 周年预算
Ue% 0.G|<W annual fee 年费
lA1R$ annual general meeting 周年大会
7HF\)cz2 annual growth rate 年增率；每年增长率
KGJB.<Be annual long-term supplement 长期个案每年补助金
lz ( 9pz annual pensionable emolument 可供计算退休金的年薪
wEp/bR1= annual report 年报
Tx xc-$z Annual Report on the Consumer Price Index 《消费物价指数年报》
:G-1VtE n annual return 周年报表；周年申报表；每年报税表格
& dS+!<3 Annual Return Rules 《周年报表规则》
csV1ki/A annual review of consumer prices 每年消费物价回顾
k >MgrtJI annual roll-forward basis 逐年延展方式
H!A^ MI annual salary 年薪
O e#k| annual statement 年度报表；年度决算表
%9Ue`8 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
q^Z\V? annuitant 年金受益人
M|Se| *w annuity 年金
"~;j FB8 annuity contract 年金合约
QXrK-&fj u annuity on human life 人寿年金
C ]`Y PM5 antecedent debt 先前的债项
qN) cB?+ ante-dated cheque 倒填日期支票
4$J/e? i anticipated expenditure 预期开支
QSLDA` anticipated net profit 预期纯利
w\M_3} anticipated revenue 预期收入
q&M;rIo ? anti-inflation measure 反通货膨胀措施
Vg3&:g5 / anti-inflationary stance 反通货膨胀立场
(tz! "K apparent deficit 表面赤字
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#_o& apparent financial solvency 表面偿债能力
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\m apparent partner 表面合伙人
yTEuf@ application for personal assessment 个人入息课税申请书
7KEGTKfW application of fund 资金应用
I2 Kb.`'! application to release as liquidator and to destruct the books of accounts and documents
9xz`V1mIL 申请免除清盘人职务及毁灭帐簿与文件
upJishy&I appointed actuary 委任精算师
^KlOD_GN| appointed auditor 委任核数师；委任审计师
+`+a9+= appointed trustee 委任的受托人
p$V+IJtO( appointer 委任人
S\,{ qhd apportioned pro rata 按比例分摊
k"U4E
J{ apportionment 分配；分摊
3ZVfZf Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4rx|6NV6 apportionment formula 分摊方程式
{L0w& ~$Fy apportionment of estate duty 遗产税的分摊
ERZ[t\g) appraisal 估价；评估
xq{4i|d) appreciable growth 可观增长
'=2t(@aC appreciable impact 显着影响
U".-C`4v appreciable increase 可观增长
c;e ,)$)-| appreciation 增值；升值
?BRL;( x appreciation against other currencies 相对其他货币升值
u>eu47"n! appreciation of the exchange value of Hong Kong dollar 港元汇值上升
?R+$4; iy appreciation tax 增值税
Jq!($PdA appropriation 拨款；拨用；拨付
`Ct j ]t appropriation account 拨款帐目
Hl O+^(eX Appropriation Bill 拨款法案
p<jr&zVEc> appropriation-in-aid system 补助拨款办法
UOu&sg*o2B approved assets 核准资产
OU+*@2")t approved basket stock 认可一篮子证券
}lY-_y approved budget 核准预算
j Hzy1P{? approved charitable donation 认可慈善捐款
&qC> *X. approved charitable institution 认可慈善机构
E% 'DIs approved currency 核准货币；认可货币
yx-"YV}5 approved estimates 核准预算
,>^~u approved estimates of expenditure 核准开支预算
V1fPH; approved overseas insurer 核准海外保险人
B8&@Qc@~ approved overseas trust company 核准海外信托公司
okv7@8U#p approved pooled investment fund 核准汇集投资基金
$_VD@YlAp approved provident fund scheme 认可公积金计划
S 6QG:|#P approved provision 核准拨款
mvw:E_ approved redeemable share 核准可赎回股份
j oG>=o approved regional stock 认可地区性证券
NplSkv approved retirement scheme 认可退休金计划
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F+ uc5 approved subordinated loan 核准附属贷款
9p.>L8 arbitrage 套戥；套汇；套利
c ~
SI" arbitrageur 套戥者；套汇者
<ZiO[dEV arbitrary amount 临时款项
B/71$i arrangement 措施；安排；协定
m|k,8guG arrears 欠款
7Av]f3Zr arrears of pay 欠付薪酬
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*Hv9# arrears of revenue 逾期未收税款；逾期未收的帐项
4L0LT> 'M\ articles of association 组织章程；组织细则；组织章程细则
`+uXL9mo Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
#q - _ ascertainment of profit 确定利润
:q=OW1^k^ "Asia Clear" “亚洲结算系统”
UQFuEI<1- Asia Commercial Bank Ltd. 亚洲商业银行有限公司
krA))cP Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
PG!vn@b6 Asian Development Fund [ADF] 亚洲发展基金
;W].j%]L e Asian dollar bond 亚洲美元债券
#5D+XB T Asian dollar market 亚洲美元市场
,zFN3NLtA Asian dollar rate 亚洲美元利率
ry0 =N^ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
tTgW^&B Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
J [l K asked price 沽盘；喊价；索价；卖方报价
N;Hv B:c assessable income 应评税入息
m%&B4E#3T assessable loss 应评税亏损
)sHPIxHI assessable profit 应评税利润
'UxA8i (
assessable value 应评税值
W}RR_ Gu assessed profit 估定利润
U ~m.I assessed value 经评估价值
~'3% Qr assessment 评税；评定；估价；评税单
wk#QQDV3|0 assessment number 评税编号；估价编号
A3_9 MO
assessment of additional tax 补加税评税
n&]w* (, assessment of performance 业绩评估；实绩评价
9x!y.gx Assessor 评税主任
4(82dmKO asset price bubbles 资产价格泡沫
B5G$o{WM asset-backed securities 具资产保证的证券
YqgW8 EM assets accretion 资产增值
"=.|QKC1` assets and liabilities 资产与负债
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O`/| assets betterment statement 资产递增表；资产改进表
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al~ assets lending 实物放款；有抵押贷款
x3 | 'jmg assets of the company passing on the death 死者去世时转移的公司资产
V-jL`(JF% assets pledged as security for liabilities 用作负债抵押的资产
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`uS\ assets portfolio 资产投资组合
O WsYE? assets price 资产价格
e% 6{P assets quality 资产质素
EB<q. assets realization 资产变现
n bk(F D6 assets refinancing arrangement 资产再集资安排
AHJ;>"] assets securitization 资产证券化
fx:KH:q3 assets situated outside Hong Kong 在香港以外地方的资产
mNoqs&UB assets stripping 削减资产；拆卖资产
@U@ yIv assets value 资产值
u(702S4 assignee 承让人
PBtU4) assignment 转让；转让书；转让契
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i{ assignment of interest 权益转让
(p=GR# assignment of letters patent and trade mark 专利证书及商标转让
ton`ji\^ assignment of property 物业转让；物业转让书
&tCtCk%{j assignment right 转让权
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Q) ,7 assignor 转让人
lVtn$frp associate 有联系的人；有关连人士；相联者；合伙人；联系人
G6{A[ O[ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
!#1A7[WN associate member 附属会员
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associated body corporate 相联法人团体
}c ;um associated company 相联公司；联属公司
+ t4m\/y associated corporation 相联法团
u 7Y < ~ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
s A-W^*+ 公认会计师公会〔英国〕
z/k~+-6O Association of Futures Exchange Brokers 香港期货经纪协会
jMu i+G(h Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
cE5Zxcn association of underwriters 承保人组织
i03}f%JnuO assumption of control 接管
o~_>p/7; assurance 担保；保险；转易；转易书
eZ5}O0sfp assurance of interest 权益的转易
(!5}" fj at 19XX price 按一九ＸＸ年价格计算
<<5 :zlb at a discount 按赔价计算；按贴水价格计算；打折扣
8:?Q(M7 at a premium 按溢价计算；按升水价格计算
g*?+ ~0"`Y at call 通知付款；按通知
*jw$d8q2 at constant market price 按固定市价计算
Ty0 T7D at constant price 按固定价格计算
}"B? 8T@_~ at cost 按成本计算
!riMIl1 at current market price 按当时市价计算；按现时市价计算
?J@qg20z at current price 按当时价格计算；按现时价格计算
>y db? at factor cost 按要素成本计算；按生产要素成本计算
L_1_y, 0N at money-of-the-day price 按付款当日价格计算
:#:O(K1PW at or better 按指定或较佳价位〔买卖指令〕
| *]X\UE at par 按面值计算；平价
t K s4}vW at sight 见票即付
0M/\bE G(_ at the close 按收市盘
1eE]4Z4Q at the opening 按开市盘
26('V `N attestation 见证；见证条款
m 1'&{O: at-the-money option 平价期权
oSu|Y n attorney 受权人；受托代表人
Sq?6R}q% attornment 新拥有人承认书
PoBu kOv attributable profit 可归属利润
EvH(P o h attributable share value 可归属股份价值
' F 6au[ Auckland Stock Exchange 奥克兰证券交易所
0f=N3) auction 拍卖
G
+nY}c auctioneer 拍卖商
3-9J "d ! audit 审计；核数
jziA;6uL Audit Commission 审计署
cOZajC<G Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\DcC1W 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〕
?4wehcZz audit review 帐目审查
, h wf Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
\f M!^ audited account 审计帐目；经审计的帐目
O'&X aaZV audited annual account 经审计的周年帐目
6&Oon YsP audited balance sheet 经审计的资产负债表
Be14$7 r auditor 核数师；核数主任；审计师
H~_^w.P auditor's certificate 核数师证明书；审计师证明书
,h ^;~|GT auditor's report 核数师报告；审计师报告
a`h$lUb- Aussie bond 澳元债券
[hv3o0". austerity budget 紧缩预算
3$kv%uf{ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
<- oRhi4 Australia All Ordinaries Index 澳洲所有普通股票指数
.U(SkZ` 6 Australian Dollar [AUD] 澳元
{C0Or O2: Australian Options Market 澳大利亚期权市场
*2m&?,nJ Australian Securities Commission 澳洲证券事务监察委员会
G.q^Zd#.T Australian Society of Certified Practising Accountants 澳洲执业会计师公会
U*qK *"k Australian Stock Exchange 澳大利亚证券交易所
c J"]yG) = Austrian Schilling [ATS] 奥地利先令
{L2Gb(YLW authentication 认证；鉴证
BorfEv} SN authority to purchase 委托购买证；委购书
1o6J9kCq^3 authorization 认可；核准；授权；授权书
yS.fe [ authorization by direction 指示授权
}~\].I6 authorization by instruction 指令授权
[%)B%h`XGf authorization by warrant 令状授权
]BS{ ,sI authorization of unit trust 单位信托的认可
e,j ? _p authorized agent 指定代理人
-I$txa/"| authorized capital 法定资本
W%jX- authorized clerk 出市员
I3E8vi%B. authorized dealer 认可交易商
C; :1CK authorized financial institution 认可财务机构
[2j (\vC! authorized fund 认可基金
}HQT@&= authorized fund house 获授权的基金公司；认可基金公司
$d??( authorized institution 认可机构
PJ11LE authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
pt|$bU 7 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
pvwn za1 authorized insurer 获授权保险人；获认可承保人
5tCq}]q#P authorized investment 特准投资项目
{ZIFj.2 authorized person 获授权人
Nxs%~ wZ authorized representative 获授权代表
hr}R,BR| authorized share capital 法定股本
WO*WAP)n automated quotation system 自动报价系统
d<cbp [3F Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
vhe Ah`u^& 自动交易系统〔香港期货交易所有限公司〕
m"m;(T{ v automatic adjustment mechanism 自动调整机制
^5@"|m1 automatic adjustment system 自动调整系统
b+j_EA_b Automatic Clearing House 自动票据交换所
E~O>m8hF automatic exchange rates accumulation system 自动化汇率累集系统
jvKaxB;e Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
,c %gwzU automatic teller machine [ATM] 自动柜员机
AQNx% autopay 自动转帐
Gt%? [ available assets 可用资产
/t 6u"I~ available fiscal reserve 现存财政储备
e =Tc(Mwn available profit 可用利润
Ly/~N/<\ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
7Hlh
(k average 平均；平均数；海损
o?hw2-mH average basic salary 平均基本薪金
1#_j6 Q2 average consumer expenditure 平均消费开支；一般消费开支
<.B > LU average cost 平均成本
p`.fYW:p average cost of land production 增辟土地平均成本
F4{. 7BT average daily turnover 平均每日成交额
$mg h.3z0 average daily wage rate 平均每日工资率
l#f]KLv4N_ average expenditure pattern 平均开支模式
LUVJ218p average growth rate 平均增长率
@:&dOqQ average net fixed assets 固定资产平均净值
YZtA:>;p average of relatives 相对价格平均数
/@}# K P= average price 平均价格
jP6G.aiO average propensity to consume 平均消费倾向；一般消费倾向
mb6? $1j average propensity to save 平均储蓄倾向；一般储蓄倾向
7
,~Krzv average rate 平均率
' g! _Flk average revenue 平均收入；平均收益
X10TZ average stock 平均库存；平均存货
T
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XW$ average yearly rent 平均年租
\D k^\- avoidance of double taxation 避免双重课税
s+G9L)b' avoidance of tax 避税
