A:
qWO]s=V! A share A股;甲类股份
's[BK/ abatement of tax 减税;减扣免税额
\2Og>{"U ABN AMRO Bank N.V. 荷兰银行
Xlv#=@;O] above-the-line expenditure 线上项目支出;经常预算支出
-\kXH"% above-the-line receipt 线上项目收入;经常预算收入
e40udLH~x ABSA Asia Limited 南非联合亚洲有限公司
@Y
UY9+D& absolute change 绝对数值变更
$J"%I$%X= absolute expenditure 实际开支
EqnpMHF absolute guideline figure 绝对准则数字
{pDTy7!Hs absolute interest 绝对权益
UP;Q= t absolute order of discharge 绝对破产解除令
dk_,YU'z absolute profit margin 绝对利润幅度
l(%k6 absolute value 实值;绝对值
q_T]9d absolutely vested interest 绝对既得权益
*bA+]&dj\ absorbed cost 已吸收成本;已分摊成本
_BV`,`8} absorption 吸收;分摊;合并
S
Pn8\2Cj absorption rate 吸收率;摊配率;分摊率
JI"/N`-?;b ACB Finance Limited 亚洲商业财务有限公司
oYz!O]j;a acceptable form of reciprocity 合理的互惠条件
f.oP acceptable rate 适当利率;适当汇率
{l2N& acceptance agreement 承兑协议
f=ac I|w acceptance for honour 参加承兑
TMJ9~"IO acceptor 承兑人;接受人;受票人
o]Wz6L acceptor for honour 参加承兑人
(kIz accident insurance 意外保险
pI7Ssvi^ Accident Insurance Association of Hong Kong 香港意外保险公会
y" ^yYO accident insurance scheme 意外保险计划
Di*]ab accident year basis 意外年度基准
|gnAqkW0 accommodation 通融;贷款
n%/i:Whs accommodation bill 通融票据;空头票据
ImIqD&a-h accommodation party 汇票代发人
vv+D*e&< account balance 帐户余额;帐户结余
iJdP>x account book 帐簿
l'U1
01M>F account collected in advance 预收款项
=m}TU)4. account current book 往来帐簿
z% V* K account of after-acquired property 事后取得的财产报告
)Zas
x6` account of defaulter 拖欠帐目
XHxz @_rw account payable 应付帐款
[O2h-` account payee only [A/C payee only] 只可转帐;存入收款人帐户
~,ynJ]_aJB account receivable 应收帐款
./l|8o account receivable report 应收帐款报表
.APVjqG account statement 结单;帐单;会计财务报表
}A|))Ao| account title 帐户名称;会计科目
(w+%=z"M accountant's report 会计师报告
I:#Ok+ Accountant's Report Rules 会计师报告规则
:pwa{P accounting and auditing procedure 会计与审计程序;会计与核数程序
3bH~';< Accounting Arrangements 《会计安排》
tPA:_ accounting basis 会计基础
'61i2\[lZQ accounting by Official Receiver 破产管理署署长呈交的帐目
91up^ Accounting Circular 《会计通告》
n)#Lh
7X" accounting class 会计类别
F>N+<Z accounting date 记帐日期;会计结算日期
$uCiXDKCq accounting for money 款项核算
rvic%bsk Accounting Officer 会计主任
ibJl;sJ accounting period 会计报告期;会计期
gN?0m4[$i accounting policy 会计政策;会计方针
#{x5L^v>] accounting practice 会计惯例
R:A'&;S accounting principle 会计准则
I!0JG`& accounting record 会计记录
f&ytK accounting report 会计报告
WSLy}@`Vx Accounting Services Branch [Treasury] 会计事务部〔库务署〕
:uo[&&c Accounting Society of China 中国会计学会
EKuSnlTXba accounting statement 会计报表
IIxJqGN: accounting system 会计制度;会计系统
3_W{T@T accounting transaction 会计事项;帐务交易
]>D)# accounting treatment 会计处理
<F7V=Er accounting year 会计年度
R:/ha(+ accretion 增值;添加
Uky9zGa accrual 应计项目;应累算数目
3B{[%#vO accrual basis 应计制;权责发生制
M)JADX accrual basis accounting 应计制会计;权责发生制会计
E-fr}R} accrue 应累算;应计
h*Je35
accrued benefit 应累算利益
tPU-1by$ accrued charges 应计费用
bLbR IY"l accrued cumulative preference share dividend 应累算的累积优先股股息
6Y1J2n" accrued expenses 应累算费用
:CaTP% GW accrued interest payable 应付利息;应计未付利息
(a.1M8v+Sg accrued interest receivable 应收利息;应计未收利息
)eYDQA>J accrued right 累算权益
ewnfeg1 accruing profit 应累算的利润
L-\ =J accumulated fiscal reserve 累积财政储备
Mvb':/M accumulated profit 累积利润;滚存溢利
)KY:m |Z accumulated reserve 累积储备
/v#)f-N%zs accumulation of surplus income 累积收益盈余
#cU^U#;= r acquired assets 既得资产
#?Mj$ZB acquisition 收购;购置;取得
VFj(M
j`}G acquisition cost 购置成本
#`ls)-`7 acquisition expenses 购置费用
5mgHlsDzu acquisition of 100% interest 收购全部股权
?n]FNjd acquisition of control 取得控制权
s;Y<BD acquisition of fixed assets 购置固定资产
l -.(Ez* acquisition of shell “买壳”
cin2>3Z$ acquisition price 收购价
*1^$.Q& act of God 天灾
`8:K[gp acting partner 执事合伙人
h*w6/ZL1 active market 买卖活跃的市场;交投畅旺的市场;旺市
xAhxD|4_ active partner 积极参与的合伙人
pQWHG#?7 active trading 交投活跃
#NN ewzC<* actual circulation 实际流通
NfzF.{nh actual cost 实际成本
^jD1vUL 2: actual expenditure 实际开支;实际支出
v`DI<Lt actual income 实际入息;实际收入;实际收益
sx
9uV actual market 现货市场
3`F) AWzdr actual price 现货价;实际价格
=Z,5$6%) actual profit 实际利润
M#,Q
^rH# actual quotation 实盘;实际价位;实际报价
H&4~Uo.5 actual year basis 按实际年度计算
Rc[ 0aj: actuals 实货
zY=jXa)K~ actuarial investigation 精算调查
2.lgT|p actuarial principle 精算原则
osHCg actuarial report 精算师报告
$_D6_|HK Actuarial Society of Hong Kong 香港精算学会
7G93,dJ actuarial valuation 精算师估值
!HK^AwNY actuary 精算师
9&Ne+MY^% ad referendum agreement 暂定协议;有待覆核的协定
%Mn.e a ad valorem duty 从价税;按值征税
86qI ad valorem duty system 从价税制
u\1>gDI )| ad valorem fee 从价费
H !)=y ad valorem tariff 从价关税
1S:|3W additional allowance 额外免税额
aFj.i8+ additional amount for unexpired risk 未过期风险的额外款额
}#`:Qb \U additional assessable profit 补加应评税利润
@f1*eo5f additional assessment 补加评税
r&3pM2Da} additional commitment 额外承担
8g~EL{' additional commitment vote 额外承担拨款
_\8qwDg"#e additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
p(JlvJjo additional dependent parent allowance 供养父母额外免税额
-db75= additional provision 额外拨款
) R2XU additional stamp duty 附加印花税
J
CGC additional tax 补加税罚款;补加税款
Y&.UIosWb Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
GK*v{` adjudged bankrupt 被裁定破产
ZcE_f>KV adjudicated bankrupt 裁定破产人
O4iC]5@ adjudication fee 裁定费;评定印花税额手续费;评估契据费
rN/|(@ adjudication of bankruptcy 裁定破产;宣告破产
:aAEJ adjudication of insolvency 裁定无力偿还债务
n,'OiVl[ adjusted actual 经调整的实数;调整后的实数
h9s >LY adjusted current assets 经调整的流动资产;调整后的流动资产
d_z59 adjusted figure 经调整的数字;调整后的数额
'LE"#2Hu adjusted liabilities 经调整的负债;调整后的负债
/t%u"dP"T~ adjusted loss 经调整的亏损;调整后的亏损
39i9wrP 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
-yAQ adjusted profit 经调整的利润;调整后的利润
'lz"2@4{ adjusted surplus 经调整的盈余额;调整后的盈余额
b~m2tC=AW adjusted value 经调整的价值;调整后的价值
YB( Gk;] adjustment 调整;修订;理算〔保险〕
eU@Cr7@,| adjustment centre 调剂中心
iq$$+y, adjustment lag 调整过程的时间差距;调整时差
w'T q3-%V adjustment mechanism 调整机制
-~{c
u47_ adjustment of loss 亏损调整
K2)!h.W adjustment process 调整过程;调整程序
dl-l"9~; adjustment range 调整幅度
b7`D|7D administered exchange rate 受管制汇率
`:NaEF?Sj Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
d3Mva,bw< administration expenses 行政费用
G3i !PwW administration fee 手续费;行政费
LNYKm~cN administration in bankruptcy 破产管理
=='Td[ administration order 遗产管理令
2x]>l?
5b administrator 管理人;遗产管理人
"SxLN
8.: administrator of the estate 遗产管理人
(2ot5x}`j admission of debt 债项承认书
bm~W
EX admission of proof 接纳债权证明
Dim>
7Wbh advance 放贷款项;垫付款项;预支款项;预付款项
thlY0XCq,% advance account 暂支帐目;预付款帐户
{Azn&|%.t advance compensation 预付补偿金
H`hnEOyLp advance from shareholder 股东垫款
xM >W2 advance pending reimbursement 预支以待日后付还
ZUm?*.g\^ advanced economy 先进经济体系
\>. LW9 advancement 预付;预付财产
p{A}pnjf advances warrant 垫款令
796\jf$ advancing 贷出
HSUI${< adverse balance 逆差
0oZsb\ adverse exchange 逆汇
p9!"O advertisement addressed to shareholders 在报章刊登的致股东通告
Jzji&A~ advice for collection 托收通知书
Rd
\.:u advice of drawing 提款通知书;汇票通知书
c,MOv7{x_ advice of payment 付款通知
K7knK Advisory Committee [Securities and Futures Commission]
Kb#4ILA 谘询委员会〔证券及期货事务监察委员会〕
8`>h}Q$ Advisory Committee on Diversification 经济多元化谘询委员会
.T<=z affidavit 誓章;遗产申报誓章
BF*kb2"GZ6 affidavit of no receipt 述明无收款的誓章
QfM zF affiliate 联号;联营公司;附属公司
z}QwP~Z affiliated company 附属公司;联号;联营公司
H(c72]@Vg affirmation [estate duty] 非宗教式宣誓〔遗产税〕
lf{e[!ML' affordability 负担能力
~)LH='|h\} African Development Bank [AfDB] 非洲开发银行
E907fX[R~ after-acquired property 事后取得的财产
Ix@&$!'k after-hours dealing 市后交易
j`'`)3f after-tax profit 税后盈利;税后利润;税后溢利
(
9!k# agency agreement 代理协议
H`bSYjgM! agency expenses 代理机构的开支
K%<j=c agency fee 代理费
EKEjv|_) Agency Law 《代理法》
,u }XWV agent 代理人;承销人
iX u]e;6 agent of company 公司代理人
3`d}~v{ agent's fee 代理人费;经纪费
4%4avEa"w aggregate 总计;总数;总体数字
v 8T$ &-HJ aggregate amount 总款额;总额
'w>_+jLT aggregate assets and liabilities 总体资产与负债
#/"8F O%~p aggregate at constant price 按固定价格计算的总体数字
WV3|?,y]qm aggregate demand 总需求
F|Mi{5G% aggregate gross position 总持仓量
ZUz ^!d aggregate limit 总限额
Re:jVJgBz aggregate of salaries tax 合计薪俸税
bmN q[} aggregate performance 总体表现;总体业绩
PWh^[Rd) aggregate supply 总体供应
!TZhQiorC aggregate surplus 总盈余
i|w8.}0 aggregate total 整体总额
[U}+sTQ aggregate value 总值;合计价值
~!s-o|N_\ aggregated basis 合计基准
/27JevE aggregated net chargeable income 合计应课税入息实额
R1nJUOE4w^ aggregation 合并计算;合计;总和
s]m o$ _na aggregation of incomes of husband and wife 夫妇入息合并计算
R>DaOH2K* aggregation of property 财产的总和
(8v7|Pe8 agio 差价;贴水
[A}rbD K 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》
Q-ni| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
kKD`rfyG\ 《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》
b'VV'+| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
{o5V7*P;_ 《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》
,jXM3?>B Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
O^/Maa/D1 《香港政府和大韩民国政府关于相互促进和保护投资协定》
mNmLyU=d agreement for a settlement 授产协议
:[ k4Z]t8 agreement for assignment 转让协议
?)bS['^1) agreement for sale 售卖协议;买卖协议
9lB]~,z agreement for sale and purchase 买卖协议
uwRr LF agreement for the payment of interest 支付利息协议
<0yE
5Mrf agreement for the repayment of money 还款协议
uOa26kE4 agreement of reinsurance 再保险协议
C6O8RHg Agricultural Bank of China 中国农业银行
??n*2s@t air passenger departure tax 飞机乘客离境税
O+%WR Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
W@yJAQ airport tax 机场税
c/B'jPt alcohol duty 酒精税
N`)$[&NG] alienation 让与;让渡;转让
b-3*Nl _% alimony 生活费;赡养费
TKk-;Y=N All Ordinaries Index [AOI] 所有普通股指数
r]OK$Ql all risks 全险;综合险
wApMzZ(X2y All Sales Record for Stock Market 《股票市场成交报告》
{]"]uT# Allied Capital Resources Limited 新联财务有限公司
?Ma~^0 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
d
Le-nF allocation letter 拨款信件
Vy_2 . allocation of fund 分配款项;预留款项
JG9` h# allocation of profit 利润分配;溢利分配
Wrr cx( allocation warrant 拨款令
:4^\3~i1X allotment 分配;配股
hFiIW77s2 allotment notice 股份配售通知;配股通知
piU/& allotment of shares 股份分配
c/_+o;Bc allowable 可获宽免;免税的
_+
.\@{c allowable business loss 可扣除的营业亏损
o)OUWGjb/K allowable expenses 可扣税的支出
qlA7tU2p& allowance 免税额;津贴;备抵;准备金
w8g,a]p allowance for debts 债项的免税额
^F:k3,_[ allowance for depreciation by wear and tear 耗损折旧免税额
>~K
qg~ allowance for funeral expenses 殡殓费的免税额
qc#)! allowance for inflation 为通货膨胀而预留的款项;通胀准备金
PjN =k; allowance for repairs and outgoings 修葺及支出方面的免税额
4t)%<4 allowance to debtor 给债务人的津贴
DJP2IP alteration of capital 资本更改
[F5h alternate trustee 候补受托人
$9S(_xdI& amalgamation 合并
JHf ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
W>q HFoKa ambit of charges 征税范围;收费范围
z>w`ZD}XY amended valuation 经修订的估值
Z}|(FRVk American Commodities Exchange 美国商品交易所
cUDoN`fSl, American Express Bank Limited 美国运通银行
E~LTb)
! American Stock Exchange 美国证券交易所
4A9{=~nwT amortization 摊销
;Ag
3c+ amount due from banks 存放银行同业的款项
\,J/ r! amount due from banks abroad 存放海外银行同业的款项
_z[#}d;k amount due from holding companies 控股公司欠款
RxMH!^ amount due from local banks 存放本港银行同业的款项
o[H{(f1% amount due to banks 银行同业的存款
:SxW.?[%u amount due to banks abroad 海外银行同业的存款
;/j= Ny{9 amount due to holding companies 控股公司存款
p-+K4 amount due to local banks 本港银行同业的存款
8EVgoJ. amount due to outport banks 外埠银行同业的存款
BL 3gKx.' amount for note issue 发行纸币的款额
:ujCr. amount of bond 担保契据的款额
TNQP"9[? amount of consideration 代价款额
Jv.UQ amount of contribution 供款数额
#z1H8CFL" amount of indebtedness 负债款额
5MzFUv0) amount of principal of the loan 贷款本金额
uUKcB: amount of rates chargeable 应征差饷数额
!~Q2|r amount of share capital 股本额
au,t%8AC amount of sums assured 承保款额
CR2_;x:0 amount of variation 变动幅度
%r4q8- amount of vote 拨款数额
Py`N4y~ amount payable 应付款额
:8A!HI}m{ amount receivable 应收款额
7} jWBK Amsterdam Stock Exchange 阿姆斯特丹证券交易所
&sF^Fgg{ analysis 分析
]0L&v7[ ancillary risk 附属风险
]tY
^0a annual account 周年帐目;周年帐目报表;年度决算;年结
qYhs|tY) annual accounting date 年结日期
<, 3ROo76 annual allowance 每年免税额;年积金;年度津贴;年津
#[#KL/i)$ annual balance 年度余额
85;b9k&\M annual disposable income 每年可动用收入
GJqE!I,. annual estimates 周年预算
*6(kbe s annual fee 年费
`gKf#f annual general meeting 周年大会
.k[o$z\EkF annual growth rate 年增率;每年增长率
x1 1U@jd+1 annual long-term supplement 长期个案每年补助金
gl).cIp w annual pensionable emolument 可供计算退休金的年薪
<w\:<5e ' annual report 年报
"[:iXRu Annual Report on the Consumer Price Index 《消费物价指数年报》
k<+0o)) annual return 周年报表;周年申报表;每年报税表格
J~(Wf%jM~ Annual Return Rules 《周年报表规则》
hR5_+cuIp annual review of consumer prices 每年消费物价回顾
:6q]F<oK annual roll-forward basis 逐年延展方式
h_d<! annual salary 年薪
d,$d~alY annual statement 年度报表;年度决算表
oq*N_mP0
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
UJs$q\#RO annuitant 年金受益人
} G<rt annuity 年金
?aW^+3i annuity contract 年金合约
<LRey%{q annuity on human life 人寿年金
WMMO5_Mz antecedent debt 先前的债项
jjM{] ante-dated cheque 倒填日期支票
aTBR|US anticipated expenditure 预期开支
{-BRt)L[ anticipated net profit 预期纯利
f3|@|'
; anticipated revenue 预期收入
fqu}Le anti-inflation measure 反通货膨胀措施
9_sA&2P{uV anti-inflationary stance 反通货膨胀立场
_20#2i& apparent deficit 表面赤字
sdCvG R e apparent financial solvency 表面偿债能力
J9T3nTfL apparent partner 表面合伙人
s}j1"@ application for personal assessment 个人入息课税申请书
];%0qb application of fund 资金应用
u{z``] application to release as liquidator and to destruct the books of accounts and documents
t*@z8<H 申请免除清盘人职务及毁灭帐簿与文件
KgN)JD> appointed actuary 委任精算师
+y 87~]] appointed auditor 委任核数师;委任审计师
WL+]4Wiz appointed trustee 委任的受托人
L#)(H^[ appointer 委任人
w-@6|o,S apportioned pro rata 按比例分摊
sE{ pzPq! apportionment 分配;分摊
>R/$1e1Y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
g,:j/vR apportionment formula 分摊方程式
M/Pme&% apportionment of estate duty 遗产税的分摊
&Z?ut*%S appraisal 估价;评估
6oSQQhge appreciable growth 可观增长
f&D]anf33 appreciable impact 显着影响
tRpEF2 appreciable increase 可观增长
~XeFOMq appreciation 增值;升值
fI\9\x appreciation against other currencies 相对其他货币升值
1c+]gIe appreciation of the exchange value of Hong Kong dollar 港元汇值上升
{YUIMd!Y appreciation tax 增值税
[7m1Q< appropriation 拨款;拨用;拨付
ny-7P;->8 appropriation account 拨款帐目
4em;+ >D6 Appropriation Bill 拨款法案
r6'UUu appropriation-in-aid system 补助拨款办法
E2L(wt}^ approved assets 核准资产
t:LcNlN| approved basket stock 认可一篮子证券
VOsqJJ3 approved budget 核准预算
p$7#}s approved charitable donation 认可慈善捐款
D|qk_2R% approved charitable institution 认可慈善机构
q %A?V_ approved currency 核准货币;认可货币
DP/J(>eG approved estimates 核准预算
!6&W,0< approved estimates of expenditure 核准开支预算
b%f[p/no approved overseas insurer 核准海外保险人
oPc\<$ approved overseas trust company 核准海外信托公司
kj5Q\vr) approved pooled investment fund 核准汇集投资基金
8vk..!7n} approved provident fund scheme 认可公积金计划
,7,g%?_P approved provision 核准拨款
MzIq"3 approved redeemable share 核准可赎回股份
5BR5X\f0 approved regional stock 认可地区性证券
juBw5U< approved retirement scheme 认可退休金计划
;d$qc<2uA approved subordinated loan 核准附属贷款
VGL#!4wK arbitrage 套戥;套汇;套利
x ]5@>5 arbitrageur 套戥者;套汇者
]\RRqLDzkg arbitrary amount 临时款项
FZiW|G arrangement 措施;安排;协定
,%bhyww< arrears 欠款
x( mE<UQN arrears of pay 欠付薪酬
fQ>4MKLw=d arrears of revenue 逾期未收税款;逾期未收的帐项
B~'MBBD" articles of association 组织章程;组织细则;组织章程细则
(yo;NKq,@ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
7 1W5.! ascertainment of profit 确定利润
Fyyg`J "Asia Clear" “亚洲结算系统”
HmK*b Z Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%=j3jj[ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
-VDo[Zy Asian Development Fund [ADF] 亚洲发展基金
nxQ?bk}*d Asian dollar bond 亚洲美元债券
vFrt|JC_{ Asian dollar market 亚洲美元市场
acd:r%y Asian dollar rate 亚洲美元利率
:"0J=>PH: Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
b{DiM098 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
4\.V asked price 沽盘;喊价;索价;卖方报价
zT~B6 assessable income 应评税入息
:PbDU$x assessable loss 应评税亏损
J` {6l assessable profit 应评税利润
;evCW$G= assessable value 应评税值
k&hc m assessed profit 估定利润
2Ha5yaTL assessed value 经评估价值
1gO2C$ assessment 评税;评定;估价;评税单
ngulc v assessment number 评税编号;估价编号
iNCX:Y assessment of additional tax 补加税评税
*0Gz)' assessment of performance 业绩评估;实绩评价
0h$GI"dR Assessor 评税主任
)_zlrX asset price bubbles 资产价格泡沫
RANPi\] asset-backed securities 具资产保证的证券
l^NC]t assets accretion 资产增值
vjViX<#(V assets and liabilities 资产与负债
5H,G- assets betterment statement 资产递增表;资产改进表
151tXSzLT assets lending 实物放款;有抵押贷款
~$O1`IT assets of the company passing on the death 死者去世时转移的公司资产
h$C@j~ assets pledged as security for liabilities 用作负债抵押的资产
H'RL62! assets portfolio 资产投资组合
0BkV/v1Uc assets price 资产价格
PM$Ee #62R assets quality 资产质素
&ntBU]<q assets realization 资产变现
\o3"~\|6C assets refinancing arrangement 资产再集资安排
?3sT"r_d@ assets securitization 资产证券化
t0PQ~|H<KV assets situated outside Hong Kong 在香港以外地方的资产
fm1X1T . assets stripping 削减资产;拆卖资产
dw@E) assets value 资产值
]8 U ~Iy assignee 承让人
.
,NB( s` assignment 转让;转让书;转让契
.&,[, assignment of interest 权益转让
<2 assignment of letters patent and trade mark 专利证书及商标转让
w5]"ga>Y assignment of property 物业转让;物业转让书
YTY%#"
assignment right 转让权
>e5zrgV assignor 转让人
1TqF6`;+ associate 有联系的人;有关连人士;相联者;合伙人;联系人
o6j"OZcv Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ioIv=qGdiP associate member 附属会员
G2mNm'0 associated body corporate 相联法人团体
FN"rZWM associated company 相联公司;联属公司
+?-qfp,:0 associated corporation 相联法团
w`yx=i# Association of Chartered Certified Accountants [ACCA] [United Kingdom]
6X+}>qy 公认会计师公会〔英国〕
67<CbQZoN3 Association of Futures Exchange Brokers 香港期货经纪协会
J;~|ph Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
(b/d0HCND association of underwriters 承保人组织
MM#cLw assumption of control 接管
` DCU>bt&R assurance 担保;保险;转易;转易书
eVnbRT2y& assurance of interest 权益的转易
F 1|zXg) at 19XX price 按一九XX年价格计算
:q2YBa at a discount 按赔价计算;按贴水价格计算;打折扣
OKY+M^PP at a premium 按溢价计算;按升水价格计算
}F{=#Kqn^ at call 通知付款;按通知
oo'w-\2]p at constant market price 按固定市价计算
@vH2Vydu at constant price 按固定价格计算
Md(JIlh3 at cost 按成本计算
O4+F^+qN at current market price 按当时市价计算;按现时市价计算
(:?&G9k
" at current price 按当时价格计算;按现时价格计算
SfI*bJo>V at factor cost 按要素成本计算;按生产要素成本计算
<*@~n- R$ at money-of-the-day price 按付款当日价格计算
nTZ> |R) at or better 按指定或较佳价位〔买卖指令〕
k8&FDz at par 按面值计算;平价
Fe="EDh at sight 见票即付
?R?Grw)`H at the close 按收市盘
r=csi at the opening 按开市盘
jKt-~: attestation 见证;见证条款
&tBA^igXK at-the-money option 平价期权
R<&FhT] attorney 受权人;受托代表人
$Xt;A&l2? attornment 新拥有人承认书
('WY5Yps attributable profit 可归属利润
k/#M<z attributable share value 可归属股份价值
}'`xu9< Auckland Stock Exchange 奥克兰证券交易所
<ZrFOb auction 拍卖
_W9&J&l0so auctioneer 拍卖商
G.ud1,S# audit 审计;核数
9--dRTG Audit Commission 审计署
"-U3=+ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
??I:H 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〕
STlPT5e.} audit review 帐目审查
}N| \ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
,I39&;Iq audited account 审计帐目;经审计的帐目
1 ;Ju] audited annual account 经审计的周年帐目
J9a $AU* audited balance sheet 经审计的资产负债表
6PJ'lA;*b auditor 核数师;核数主任;审计师
Y`]rj-8f0B auditor's certificate 核数师证明书;审计师证明书
`e*61k5 auditor's report 核数师报告;审计师报告
(fd[P|G_] Aussie bond 澳元债券
QT_^M1% austerity budget 紧缩预算
?360SQ< Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
#01/(:7 Australia All Ordinaries Index 澳洲所有普通股票指数
QRagz,c Australian Dollar [AUD] 澳元
BK*UR+, Australian Options Market 澳大利亚期权市场
O9;dd
yx Australian Securities Commission 澳洲证券事务监察委员会
qvN"1=nJ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~y@& } Australian Stock Exchange 澳大利亚证券交易所
Bt6xV<jD Austrian Schilling [ATS] 奥地利先令
vrO%XvXW authentication 认证;鉴证
]Da4.s*mW authority to purchase 委托购买证;委购书
+U=KXv authorization 认可;核准;授权;授权书
u7 u~ authorization by direction 指示授权
p|s2G~0< authorization by instruction 指令授权
LT&/0 authorization by warrant 令状授权
JilKZQmk authorization of unit trust 单位信托的认可
R25-/6_V> authorized agent 指定代理人
GDmv0V$6 authorized capital 法定资本
]gHLcr3 authorized clerk 出市员
U2=hSzY authorized dealer 认可交易商
5C65v:Q`N authorized financial institution 认可财务机构
@|'Z@>!/pV authorized fund 认可基金
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Ab_o#Zy authorized fund house 获授权的基金公司;认可基金公司
6>lW5U^yA\ authorized institution 认可机构
'F<Sf:?.p authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
5E.vje{U; authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
U5clQiow authorized insurer 获授权保险人;获认可承保人
iW-t}}Z>B authorized investment 特准投资项目
Y)v% authorized person 获授权人
Hq-v@@0 * authorized representative 获授权代表
Uk|9@Auav authorized share capital 法定股本
hvL6zCi automated quotation system 自动报价系统
`{WCrw6) Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
uAQg"j 自动交易系统〔香港期货交易所有限公司〕
6<+8}`@B>G automatic adjustment mechanism 自动调整机制
BMF3XcH~G automatic adjustment system 自动调整系统
@@; 1%z Automatic Clearing House 自动票据交换所
"|\94 automatic exchange rates accumulation system 自动化汇率累集系统
E~qK&7+ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
o=@ UXi automatic teller machine [ATM] 自动柜员机
I>!|3ElT autopay 自动转帐
L% zuI& q available assets 可用资产
?;/{rITP# available fiscal reserve 现存财政储备
{6DpPw^ " available profit 可用利润
HK?Foo? Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
`}ZL'\G average 平均;平均数;海损
|})rt5|f1! average basic salary 平均基本薪金
R,XD6' Q average consumer expenditure 平均消费开支;一般消费开支
bf{Ep=- average cost 平均成本
VgUvD1v?} average cost of land production 增辟土地平均成本
hN!.@L average daily turnover 平均每日成交额
k:W=5{[ average daily wage rate 平均每日工资率
2pw>B%1WP) average expenditure pattern 平均开支模式
-IGMl_s average growth rate 平均增长率
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