A:
{]iM5? A share Ａ股；甲类股份
-,ojZFyRi abatement of tax 减税；减扣免税额
9fYof ABN AMRO Bank N.V. 荷兰银行
+.v+Opp, above-the-line expenditure 线上项目支出；经常预算支出
59( kk; above-the-line receipt 线上项目收入；经常预算收入
4 O4}C#6(4 ABSA Asia Limited 南非联合亚洲有限公司
8\+XtS absolute change 绝对数值变更
(S_1C, absolute expenditure 实际开支
vvLzUxV absolute guideline figure 绝对准则数字
Hn]6re absolute interest 绝对权益
H {uR+&< absolute order of discharge 绝对破产解除令
O` _]n absolute profit margin 绝对利润幅度
(hIe!"s * absolute value 实值；绝对值
miV 8ja V absolutely vested interest 绝对既得权益
t'DIKug& absorbed cost 已吸收成本；已分摊成本
0IQ|`C. absorption 吸收；分摊；合并
0xV[C4E[6 absorption rate 吸收率；摊配率；分摊率
XcKyrh;i ACB Finance Limited 亚洲商业财务有限公司
0L \v i acceptable form of reciprocity 合理的互惠条件
6-\C?w
A acceptable rate 适当利率；适当汇率
7'7o^>
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s5ILl wr acceptance for honour 参加承兑
sh% %U acceptor 承兑人；接受人；受票人
.VkLF6 acceptor for honour 参加承兑人
):V)Hrq?x accident insurance 意外保险
scZ'/(b-E Accident Insurance Association of Hong Kong 香港意外保险公会
W|6.gN] accident insurance scheme 意外保险计划
?xt ${?KP accident year basis 意外年度基准
{/XU[rn accommodation 通融；贷款
:Ek3]`q# accommodation bill 通融票据；空头票据
Yt;@ @xe& accommodation party 汇票代发人
? e23[ account balance 帐户余额；帐户结余
PU%WpI.w account book 帐簿
R[2h!.O8 account collected in advance 预收款项
{ZgycMS account current book 往来帐簿
%/wfY Rp* account of after-acquired property 事后取得的财产报告
BtP*R,> account of defaulter 拖欠帐目
a; 0$fRy account payable 应付帐款
=e]Wt/AQ account payee only [A/C payee only] 只可转帐；存入收款人帐户
NAf u $7 account receivable 应收帐款
p+R8Mo;I account receivable report 应收帐款报表
r<.*:]L account statement 结单；帐单；会计财务报表
R(HW 0@R@w account title 帐户名称；会计科目
MM Nz2DEy[ accountant's report 会计师报告
.w)T2( Accountant's Report Rules 会计师报告规则
0'Qo eFKG accounting and auditing procedure 会计与审计程序；会计与核数程序
]TKM.[[ Accounting Arrangements 《会计安排》
7033#@_ accounting basis 会计基础
?T:$:IHw accounting by Official Receiver 破产管理署署长呈交的帐目
A\<WnG>xjP Accounting Circular 《会计通告》
P s{}SZn accounting class 会计类别
jz$83TB- accounting date 记帐日期；会计结算日期
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P=CoLFa accounting for money 款项核算
Hy1f,D Accounting Officer 会计主任
h2edA#bub accounting period 会计报告期；会计期
siGt5RH* accounting policy 会计政策；会计方针
"G!V? ~ ; accounting practice 会计惯例
,h$j%->U accounting principle 会计准则
x^ ] 1m% accounting record 会计记录
$kk!NAW accounting report 会计报告
t2vo;,^euL Accounting Services Branch [Treasury] 会计事务部〔库务署〕
?\Z-3l% M Accounting Society of China 中国会计学会
Oo 95\Yf$N accounting statement 会计报表
pxs`g&3yd accounting system 会计制度；会计系统
u<{uUui}$v accounting transaction 会计事项；帐务交易
d CH( N_ accounting treatment 会计处理
' 5"`H>[ accounting year 会计年度
r` (U3EgP accretion 增值；添加
(1b%);L7 accrual 应计项目；应累算数目
k ihO~< accrual basis 应计制；权责发生制
~WG#Zci- accrual basis accounting 应计制会计；权责发生制会计
K-*q3oh
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~2*8pb 4 accrued benefit 应累算利益
L` {EXn[ accrued charges 应计费用
g:nU&-x#R accrued cumulative preference share dividend 应累算的累积优先股股息
o\YF_235 accrued expenses 应累算费用
Bx32pY accrued interest payable 应付利息；应计未付利息
: V#W
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ROHr%'owgL accrued right 累算权益
JR j%d&^} accruing profit 应累算的利润
(P N!k0 Y accumulated fiscal reserve 累积财政储备
1JoRP~mMxa accumulated profit 累积利润；滚存溢利
URD<KIN> accumulated reserve 累积储备
H A (e accumulation of surplus income 累积收益盈余
eqze7EY acquired assets 既得资产
r:Xui- acquisition 收购；购置；取得
T9+ ?A
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3q.O^`y FU acquisition expenses 购置费用
cTeEND) acquisition of 100% interest 收购全部股权
bh1WD _ acquisition of control 取得控制权
^KJIT3J(# acquisition of fixed assets 购置固定资产
lS(?x|dO acquisition of shell “买壳”
J$?*qZ(oO acquisition price 收购价
]S~Z8T-[ act of God 天灾
t>T |\WAAL acting partner 执事合伙人
jo4*,B1x active market 买卖活跃的市场；交投畅旺的市场；旺市
dviL5Eaj active partner 积极参与的合伙人
dSb|hA}@ active trading 交投活跃
:,=no>mMx actual circulation 实际流通
##!) }i actual cost 实际成本
+BRmqJ3 actual expenditure 实际开支；实际支出
DT@6Q. actual income 实际入息；实际收入；实际收益
YGObTIGJvf actual market 现货市场
D/Y .'P:j actual price 现货价；实际价格
rQbL86+ actual profit 实际利润
iG*/m><- actual quotation 实盘；实际价位；实际报价
+]Y&las actual year basis 按实际年度计算
|Y!#` actuals 实货
Q+[e) YO) actuarial investigation 精算调查
1Q6W pS actuarial principle 精算原则
\z<B=R T\ actuarial report 精算师报告
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Actuarial Society of Hong Kong 香港精算学会
_n(NPFV actuarial valuation 精算师估值
DLkNL?a actuary 精算师
_Va!Ky
=] ad referendum agreement 暂定协议；有待覆核的协定
*Ri?mEv
hF ad valorem duty 从价税；按值征税
92GO.xAD? ad valorem duty system 从价税制
i=- zaboo ad valorem fee 从价费
Wr 7 ^ ad valorem tariff 从价关税
O e dL?4 additional allowance 额外免税额
H>[1D H#b additional amount for unexpired risk 未过期风险的额外款额
7 { :| ) additional assessable profit 补加应评税利润
iZQwo3"8r additional assessment 补加评税
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_6G additional commitment 额外承担
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$! $"h additional commitment vote 额外承担拨款
A?3hNvfx additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
X|H%jdta additional dependent parent allowance 供养父母额外免税额
9/RbfV[) additional provision 额外拨款
glh2CRUj additional stamp duty 附加印花税
U q&n e 1 additional tax 补加税罚款；补加税款
qu8i Jq Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
]?xF'3# adjudged bankrupt 被裁定破产
jN V2 o adjudicated bankrupt 裁定破产人
~!'%m(g adjudication fee 裁定费；评定印花税额手续费；评估契据费
rB|D^@mG adjudication of bankruptcy 裁定破产；宣告破产
wYhWRgP adjudication of insolvency 裁定无力偿还债务
I~MBR2$9 adjusted actual 经调整的实数；调整后的实数
L*9^-, adjusted current assets 经调整的流动资产；调整后的流动资产
R)t"`'6| adjusted figure 经调整的数字；调整后的数额
pK4I?=A' adjusted liabilities 经调整的负债；调整后的负债
6 z"fBF adjusted loss 经调整的亏损；调整后的亏损
xUPM-eF= 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
iqghcY) adjusted profit 经调整的利润；调整后的利润
*8U+2zgfC adjusted surplus 经调整的盈余额；调整后的盈余额
7C ABM adjusted value 经调整的价值；调整后的价值
/H@k;o adjustment 调整；修订；理算〔保险〕
f!*b8ND^R
adjustment centre 调剂中心
1&Rz'JQ+ adjustment lag 调整过程的时间差距；调整时差
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hyL3fkMJ, adjustment of loss 亏损调整
t
qbS!r adjustment process 调整过程；调整程序
,m!j2H }8 adjustment range 调整幅度
jwTb 09 administered exchange rate 受管制汇率
$.cNY+ k Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
1fQvh/2 administration expenses 行政费用
Qwk administration fee 手续费；行政费
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Q0!gTV administration order 遗产管理令
]~87v administrator 管理人；遗产管理人
T^aEx.`O}` administrator of the estate 遗产管理人
]OM|Oo admission of debt 债项承认书
7<AHQ<#@ admission of proof 接纳债权证明
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Yc9Ij advance 放贷款项；垫付款项；预支款项；预付款项
\) DP(wC advance account 暂支帐目；预付款帐户
> z
h advance compensation 预付补偿金
uezqC=v$h advance from shareholder 股东垫款
q>%KIBh( advance pending reimbursement 预支以待日后付还
23qTmh advanced economy 先进经济体系
$91c9z;f^ advancement 预付；预付财产
NUEy0pLw advances warrant 垫款令
"Q A# advancing 贷出
{IYfq)c adverse balance 逆差
rv&(yA adverse exchange 逆汇
utQ E$0F advertisement addressed to shareholders 在报章刊登的致股东通告
CwTx7
^qa advice for collection 托收通知书
v6HBO#F'V{ advice of drawing 提款通知书；汇票通知书
K!5QFO4 advice of payment 付款通知
*|Q'?ty(x Advisory Committee [Securities and Futures Commission]
V?
w;YTg 谘询委员会〔证券及期货事务监察委员会〕
2+TCFp v Advisory Committee on Diversification 经济多元化谘询委员会
^vYH"2 affidavit 誓章；遗产申报誓章
Cv>|>Ob# affidavit of no receipt 述明无收款的誓章
*O#%hTYq affiliate 联号；联营公司；附属公司
A$WE:<^ affiliated company 附属公司；联号；联营公司
E08FUAth]# affirmation [estate duty] 非宗教式宣誓〔遗产税〕
nY'0*:'u affordability 负担能力
MmI4J$F African Development Bank [AfDB] 非洲开发银行
ANc)igo after-acquired property 事后取得的财产
>:Na^ +c after-hours dealing 市后交易
G`8g I)$u after-tax profit 税后盈利；税后利润；税后溢利
7$<.I#x agency agreement 代理协议
sk\U[#ohH agency expenses 代理机构的开支
Q` 4= agency fee 代理费
Zvpcj P Agency Law 《代理法》
,fpu@@2 agent 代理人；承销人
dD?1te agent of company 公司代理人
]U!vZY@\ agent's fee 代理人费；经纪费
$/Gvz)M aggregate 总计；总数；总体数字
\-0@9E<D aggregate amount 总款额；总额
}Xr-xh \v aggregate assets and liabilities 总体资产与负债
wV+ W( aggregate at constant price 按固定价格计算的总体数字
}tF/ca:XPQ aggregate demand 总需求
P(_D%0xKm aggregate gross position 总持仓量
]iRE^o6 aggregate limit 总限额
h=.|! u aggregate of salaries tax 合计薪俸税
A0 7g@3n aggregate performance 总体表现；总体业绩
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mwRYgD aggregate supply 总体供应
2qo=ud aggregate surplus 总盈余
o%i^t4J$e aggregate total 整体总额
.X\p;~H
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X |q&0W= aggregated basis 合计基准
jGl8y!aM aggregated net chargeable income 合计应课税入息实额
"=@b>d6U+ aggregation 合并计算；合计；总和
"X T7;! aggregation of incomes of husband and wife 夫妇入息合并计算
((Ak/ qz aggregation of property 财产的总和
=@AWw:!:, agio 差价；贴水
iZ<^p1i 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》
XAW$"^ p Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[9(tIb!x 《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》
I 8vv Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
F B9PIsFS 《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》
7Ab&C&3 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
0vuL(W8) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
= .(yOUI agreement for a settlement 授产协议
Nz_c]3_j agreement for assignment 转让协议
n0F.Um agreement for sale 售卖协议；买卖协议
$h`(toTyF agreement for sale and purchase 买卖协议
Ni#!C:q agreement for the payment of interest 支付利息协议
X1&Ug ^ agreement for the repayment of money 还款协议
NdGIH/Y;M agreement of reinsurance 再保险协议
7zXFQ|TP Agricultural Bank of China 中国农业银行
oW(lQ'" air passenger departure tax 飞机乘客离境税
) DXN|<A Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
u.sF/T=6f airport tax 机场税
njeRzX alcohol duty 酒精税
o(w!x![" alienation 让与；让渡；转让
0D/u`- alimony 生活费；赡养费
"X0"=1R~ All Ordinaries Index [AOI] 所有普通股指数
F-[zuYGp all risks 全险；综合险
M #'br<] All Sales Record for Stock Market 《股票市场成交报告》
C~4_Vc * Allied Capital Resources Limited 新联财务有限公司
sd9$4k" all-items index [Consumer Price Index] 总指数〔消费物价指数〕
\95qH ,w)T allocation letter 拨款信件
o`5p
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}P(RGKQ Z" allocation of profit 利润分配；溢利分配
fZ 1v| allocation warrant 拨款令
H e ABU(o4 allotment 分配；配股
M4
SJnE allotment notice 股份配售通知；配股通知
e 8g" QDc allotment of shares 股份分配
A}WRpsA9 allowable 可获宽免；免税的
_Z?{ &k allowable business loss 可扣除的营业亏损
cKuU#&FaV allowable expenses 可扣税的支出
/WlK*8C allowance 免税额；津贴；备抵；准备金
g?` g+:nug allowance for debts 债项的免税额
n X 4R allowance for depreciation by wear and tear 耗损折旧免税额
bHV Aa# allowance for funeral expenses 殡殓费的免税额
:MeshzWK allowance for inflation 为通货膨胀而预留的款项；通胀准备金
maAZI-H{ allowance for repairs and outgoings 修葺及支出方面的免税额
+13h * allowance to debtor 给债务人的津贴
W%LTcm alteration of capital 资本更改
D`p&`]k3v alternate trustee 候补受托人
AQ n>K{M amalgamation 合并
*uHL'Pe;m ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
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:* ambit of charges 征税范围；收费范围
R rrW0<Ed amended valuation 经修订的估值
Z|;<:RKWY American Commodities Exchange 美国商品交易所
"<o[X ?u American Express Bank Limited 美国运通银行
4;" ^1 $ American Stock Exchange 美国证券交易所
:$k':0 n amortization 摊销
J-*&& amount due from banks 存放银行同业的款项
5\93-e amount due from banks abroad 存放海外银行同业的款项
3jF#f'* amount due from holding companies 控股公司欠款
~^d. zIN! amount due from local banks 存放本港银行同业的款项
_y#o mEx amount due to banks 银行同业的存款
L9tjH C] amount due to banks abroad 海外银行同业的存款
+. /c=o/v amount due to holding companies 控股公司存款
lv
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b3(pRg[Fp amount due to outport banks 外埠银行同业的存款
GMmz`O
XN amount for note issue 发行纸币的款额
EvZ;i^.8LS amount of bond 担保契据的款额
n] M1'yU amount of consideration 代价款额
I9O9V [ amount of contribution 供款数额
` nBCCz'Y! amount of indebtedness 负债款额
x._IP,vRx^ amount of principal of the loan 贷款本金额
W: Rs 0O amount of rates chargeable 应征差饷数额
&<I*;z6%t amount of share capital 股本额
m-f "EFmP amount of sums assured 承保款额
hU irvDvX amount of variation 变动幅度
TDI8L\rr amount of vote 拨款数额
G| 7\[!R amount payable 应付款额
~wnTl[: amount receivable 应收款额
g\MHv#v*k Amsterdam Stock Exchange 阿姆斯特丹证券交易所
qz7:jq3N-{ analysis 分析
<S~_|Y*v ancillary risk 附属风险
(Wkli:Lq annual account 周年帐目；周年帐目报表；年度决算；年结
' Cy^G; annual accounting date 年结日期
=H* }{'# annual allowance 每年免税额；年积金；年度津贴；年津
lB!`,>"c annual balance 年度余额
"zW3d KVc annual disposable income 每年可动用收入
9k\`3S E annual estimates 周年预算
B5J!&suX annual fee 年费
=a rk?<E annual general meeting 周年大会
{ zoUU annual growth rate 年增率；每年增长率
}Ictnb annual long-term supplement 长期个案每年补助金
T1zft#1~ annual pensionable emolument 可供计算退休金的年薪
?]%JQ]Gf* annual report 年报
SQ#6~zxl Annual Report on the Consumer Price Index 《消费物价指数年报》
d_9Fc" C~ annual return 周年报表；周年申报表；每年报税表格
Oq"(oNG@ Annual Return Rules 《周年报表规则》
M0!;{1 annual review of consumer prices 每年消费物价回顾
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annual roll-forward basis 逐年延展方式
8+vZ9!7 annual salary 年薪
{#q']YDe` annual statement 年度报表；年度决算表
.(o]d{ '-} 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
tf64<j6 annuitant 年金受益人
1lyJ;6i 6L annuity 年金
A7U'>r_. annuity contract 年金合约
H"(:6
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Mr'}I X5 antecedent debt 先前的债项
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Kfk\ ante-dated cheque 倒填日期支票
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GF~ ^-5 anticipated net profit 预期纯利
rUfW 0 anticipated revenue 预期收入
R_ h(Z{d anti-inflation measure 反通货膨胀措施
7SzY0})<U anti-inflationary stance 反通货膨胀立场
$w%oLI@kl apparent deficit 表面赤字
>JT{~SRB|Y apparent financial solvency 表面偿债能力
=/=x"q+X apparent partner 表面合伙人
xVoWGz7 application for personal assessment 个人入息课税申请书
Wu)ATs } application of fund 资金应用
iHjo3_g)n application to release as liquidator and to destruct the books of accounts and documents
KsY T3 申请免除清盘人职务及毁灭帐簿与文件
aKs!*uo0H appointed actuary 委任精算师
5_Yv> tx appointed auditor 委任核数师；委任审计师
(ohkM`83k appointed trustee 委任的受托人
UCYhaD@sP appointer 委任人
_dqjRhu apportioned pro rata 按比例分摊
&QE^i%6>\ apportionment 分配；分摊
R#~}ZU k2 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
pH#&B_S6z= apportionment formula 分摊方程式
jIE> t5 fy apportionment of estate duty 遗产税的分摊
/Nq! ^= appraisal 估价；评估
$oE 4q6b appreciable growth 可观增长
T Uhp appreciable impact 显着影响
n ! qm appreciable increase 可观增长
uZZ[`PA( appreciation 增值；升值
L 5T )_iQ5 appreciation against other currencies 相对其他货币升值
V2es.I appreciation of the exchange value of Hong Kong dollar 港元汇值上升
D,xWc|V appreciation tax 增值税
0 w \X appropriation 拨款；拨用；拨付
0!=e1_ appropriation account 拨款帐目
MSeO#X Appropriation Bill 拨款法案
<0P `ct0,i appropriation-in-aid system 补助拨款办法
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approved assets 核准资产
ZJ"*A+IJx[ approved basket stock 认可一篮子证券
=D5@PHpv( approved budget 核准预算
B2d$!A ny approved charitable donation 认可慈善捐款
<6<uO\ B\ approved charitable institution 认可慈善机构
7 g ]]> approved currency 核准货币；认可货币
5K'EuI) approved estimates 核准预算
?3SlvKI}H` approved estimates of expenditure 核准开支预算
([|5(Omd\ approved overseas insurer 核准海外保险人
~b\7 qx_a9 approved overseas trust company 核准海外信托公司
PL~k
`L approved pooled investment fund 核准汇集投资基金
I#eIm3Y? approved provident fund scheme 认可公积金计划
(/YC\x? approved provision 核准拨款
! qrF=a approved redeemable share 核准可赎回股份
};o R x) approved regional stock 认可地区性证券
*(?YgV approved retirement scheme 认可退休金计划
u
MzefRN approved subordinated loan 核准附属贷款
Cc z: NpK+ arbitrage 套戥；套汇；套利
TG?;o/ arbitrageur 套戥者；套汇者
y=h2_jt arbitrary amount 临时款项
8YkP57Y%[Z arrangement 措施；安排；协定
R5]R
pW=G arrears 欠款
5B'-&.Aj+ arrears of pay 欠付薪酬
s ^C*uP;R arrears of revenue 逾期未收税款；逾期未收的帐项
7]e]Y>wZap articles of association 组织章程；组织细则；组织章程细则
YD@V2 g K Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
w2{k0MW ascertainment of profit 确定利润
pvmm" f "Asia Clear" “亚洲结算系统”
Rp`}"x9 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ls*^ 3^O Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
[&NF0c[i Asian Development Fund [ADF] 亚洲发展基金
Br#]FB|tD Asian dollar bond 亚洲美元债券
EzNmsbtZ( Asian dollar market 亚洲美元市场
Fg#*rzA Asian dollar rate 亚洲美元利率
}d.R=A9L Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
BOwkC;Q[ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
D VSYH{U4 asked price 沽盘；喊价；索价；卖方报价
(3]7[h7 assessable income 应评税入息
00;=6q]TA assessable loss 应评税亏损
$6y1';A assessable profit 应评税利润
D<xP x assessable value 应评税值
FNc[2sI assessed profit 估定利润
Mqc[IAcd] assessed value 经评估价值
5 yA^ n6 assessment 评税；评定；估价；评税单
L7D'wf assessment number 评税编号；估价编号
9,y&?GLP assessment of additional tax 补加税评税
yvH: U5% assessment of performance 业绩评估；实绩评价
0eQ5LG?) Assessor 评税主任
/ _}v|E0 asset price bubbles 资产价格泡沫
%J|EDf ,M asset-backed securities 具资产保证的证券
#v&&Gu F assets accretion 资产增值
(5yg\3Jvp assets and liabilities 资产与负债
"r"Y9KODm assets betterment statement 资产递增表；资产改进表
}WCz*v1Wq assets lending 实物放款；有抵押贷款
];uvE? 55 assets of the company passing on the death 死者去世时转移的公司资产
h+Q == assets pledged as security for liabilities 用作负债抵押的资产
d9Q%GG0] assets portfolio 资产投资组合
Pi8U}lG; assets price 资产价格
R8],}6,;E} assets quality 资产质素
~!:F'}bj assets realization 资产变现
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U< assets refinancing arrangement 资产再集资安排
siD Sm assets securitization 资产证券化
" jeJV,% assets situated outside Hong Kong 在香港以外地方的资产
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W& assets stripping 削减资产；拆卖资产
QGLm4 Wl9 assets value 资产值
pg>P]a{ assignee 承让人
Np/[MC assignment 转让；转让书；转让契
5T assignment of interest 权益转让
&rNXn?>b assignment of letters patent and trade mark 专利证书及商标转让
s#d# *pgzh assignment of property 物业转让；物业转让书
g` h>:5] assignment right 转让权
Xp{gh@#dr assignor 转让人
VWMCbg>R associate 有联系的人；有关连人士；相联者；合伙人；联系人
@x=CMF15 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
G+%ZN associate member 附属会员
9s7B1Pf associated body corporate 相联法人团体
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wu&*p{ associated company 相联公司；联属公司
J@Orrz2q# associated corporation 相联法团
) E4COw+ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
N7;E 2 X 公认会计师公会〔英国〕
D:F!;n9 Association of Futures Exchange Brokers 香港期货经纪协会
|RjjP 7 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
u5,IH2BU association of underwriters 承保人组织
ar^`r!ABEh assumption of control 接管
XBr>K> ( assurance 担保；保险；转易；转易书
yqBu7E$X assurance of interest 权益的转易
{==Q6BG* at 19XX price 按一九ＸＸ年价格计算
&1?Q]ZRp at a discount 按赔价计算；按贴水价格计算；打折扣
N\Hd3Om at a premium 按溢价计算；按升水价格计算
1 9=Dd#Nf at call 通知付款；按通知
snK9']WXo at constant market price 按固定市价计算
t*<c+Ixu at constant price 按固定价格计算
XSxya .1 at cost 按成本计算
Z7 f~|} at current market price 按当时市价计算；按现时市价计算
-!}1{ at current price 按当时价格计算；按现时价格计算
bZlA K) at factor cost 按要素成本计算；按生产要素成本计算
3{c&%F~! at money-of-the-day price 按付款当日价格计算
,J~1~fg89 at or better 按指定或较佳价位〔买卖指令〕
A%2!Hr at par 按面值计算；平价
au7BqV!uL at sight 见票即付
I3L1|! at the close 按收市盘
7d akj>JM at the opening 按开市盘
)l"0:1I g attestation 见证；见证条款
+ X ?jf.4 at-the-money option 平价期权
xz%ig^L attorney 受权人；受托代表人
4Cfwz-Qo attornment 新拥有人承认书
O@$hG8: attributable profit 可归属利润
m&%N4Q~X> attributable share value 可归属股份价值
+|0 m6)J] Auckland Stock Exchange 奥克兰证券交易所
"E8!{ auction 拍卖
ydFY<Mb(o auctioneer 拍卖商
4-"wFp audit 审计；核数
NMDNls&)k Audit Commission 审计署
Z/I!\ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
'|cuVxcE55 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〕
%z2nas$$ g audit review 帐目审查
,S8Vfb & Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
lfKknp#B/O audited account 审计帐目；经审计的帐目
ZD<,h`
lZ audited annual account 经审计的周年帐目
t yDtwV| audited balance sheet 经审计的资产负债表
e,x@?L* auditor 核数师；核数主任；审计师
2Fh_ auditor's certificate 核数师证明书；审计师证明书
-Rvxjy)[N auditor's report 核数师报告；审计师报告
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Z#? O Aussie bond 澳元债券
H z6H,h austerity budget 紧缩预算
Dxe|4"%^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Uyh Australia All Ordinaries Index 澳洲所有普通股票指数
l&rDa=m.J Australian Dollar [AUD] 澳元
3xe8DD Australian Options Market 澳大利亚期权市场
WLpn,8qsY Australian Securities Commission 澳洲证券事务监察委员会
SN+Bmdu p Australian Society of Certified Practising Accountants 澳洲执业会计师公会
zPmVECS Australian Stock Exchange 澳大利亚证券交易所
,'9tR&S$_ Austrian Schilling [ATS] 奥地利先令
Cam}:'a/` authentication 认证；鉴证
Ntq c=z authority to purchase 委托购买证；委购书
7Y)wu $!7} authorization 认可；核准；授权；授权书
-3V~Yh G authorization by direction 指示授权
:b>|U" ux authorization by instruction 指令授权
EK '&S=] authorization by warrant 令状授权
{7wvC)WW authorization of unit trust 单位信托的认可
`~}7k)F( authorized agent 指定代理人
<H p"ZCN authorized capital 法定资本
y(R*Z^c}d, authorized clerk 出市员
1^ ;h:,e6 authorized dealer 认可交易商
4"2/"D0 authorized financial institution 认可财务机构
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" RLS3 authorized fund 认可基金
mx[^LaR>v authorized fund house 获授权的基金公司；认可基金公司
LJ) ) authorized institution 认可机构
hK"=~\, authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
3oKGeB;Ja authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
;Y '\: authorized insurer 获授权保险人；获认可承保人
F:g{rm[ authorized investment 特准投资项目
;?!r pj authorized person 获授权人
{|gJC>f@ authorized representative 获授权代表
B#MW`7c authorized share capital 法定股本
V[M#qZS automated quotation system 自动报价系统
VB\6S G Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
##@# :B 自动交易系统〔香港期货交易所有限公司〕
gdK/:%u3 automatic adjustment mechanism 自动调整机制
Ak1) automatic adjustment system 自动调整系统
-IS9uaT5 Automatic Clearing House 自动票据交换所
a X %Zuyny automatic exchange rates accumulation system 自动化汇率累集系统
{t:N D Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
%MJ7u } automatic teller machine [ATM] 自动柜员机
E, fp=. autopay 自动转帐
(3h*sd5ly available assets 可用资产
[ 8P2V available fiscal reserve 现存财政储备
w2+]C&B* available profit 可用利润
N]}+F w\5 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
=)YYx8gR average 平均；平均数；海损
1hyah.i]Y average basic salary 平均基本薪金
D:E_ h average consumer expenditure 平均消费开支；一般消费开支
D,j5k3< # average cost 平均成本
)JQQ4D average cost of land production 增辟土地平均成本
RM1uYFs< average daily turnover 平均每日成交额
y7- :l u$9 average daily wage rate 平均每日工资率
mJ>99:W+ average expenditure pattern 平均开支模式
&U*J{OP| average growth rate 平均增长率
{\/nUbo[ average net fixed assets 固定资产平均净值
a.IF%hP0xo average of relatives 相对价格平均数
Oc9>F\]_m average price 平均价格
@!/fvP average propensity to consume 平均消费倾向；一般消费倾向
YiuO u(X average propensity to save 平均储蓄倾向；一般储蓄倾向
'?gI cWM average rate 平均率
(I
ds<n" average revenue 平均收入；平均收益
jgKL88J*\ average stock 平均库存；平均存货
Q3%#
o+R> average yearly rent 平均年租
_ 1> 4Q% avoidance of double taxation 避免双重课税
llfiNEK5; avoidance of tax 避税
