A:
*=2W:,$ A share A股;甲类股份
DrkTM< abatement of tax 减税;减扣免税额
L"%SU ABN AMRO Bank N.V. 荷兰银行
eu9*3'@A above-the-line expenditure 线上项目支出;经常预算支出
4$[o; t> above-the-line receipt 线上项目收入;经常预算收入
CDRbYO ABSA Asia Limited 南非联合亚洲有限公司
vM6W64S absolute change 绝对数值变更
cl2_"O absolute expenditure 实际开支
Y55u-9|N absolute guideline figure 绝对准则数字
UJSIbb5 absolute interest 绝对权益
_OTVQo Ap absolute order of discharge 绝对破产解除令
Bskp&NV': absolute profit margin 绝对利润幅度
Tk4>Jb absolute value 实值;绝对值
Lr D@QBT absolutely vested interest 绝对既得权益
Leb|YX absorbed cost 已吸收成本;已分摊成本
ro\oL absorption 吸收;分摊;合并
~cCMLK em absorption rate 吸收率;摊配率;分摊率
@)uV Fw"\ ACB Finance Limited 亚洲商业财务有限公司
e5>'H!) acceptable form of reciprocity 合理的互惠条件
V7Cnu:0_ acceptable rate 适当利率;适当汇率
xlS*9>Ij acceptance agreement 承兑协议
B(++*#T!^m acceptance for honour 参加承兑
P .m@|w&.K acceptor 承兑人;接受人;受票人
lQHF=Jex acceptor for honour 参加承兑人
LWT\1# accident insurance 意外保险
Ly+UY.v" Accident Insurance Association of Hong Kong 香港意外保险公会
_E`+0;O accident insurance scheme 意外保险计划
v62_VT2v accident year basis 意外年度基准
YE{ [f@i0 accommodation 通融;贷款
.{h"0<x accommodation bill 通融票据;空头票据
BZ?C k[E]Z accommodation party 汇票代发人
|cf-S8pwY account balance 帐户余额;帐户结余
`a4&_`E,p account book 帐簿
)6C+0b* account collected in advance 预收款项
dHXe2rTE;& account current book 往来帐簿
]`|$nU}v account of after-acquired property 事后取得的财产报告
w,LmAWZ4Y account of defaulter 拖欠帐目
{:K_=IRZ account payable 应付帐款
0_gN]>,9n account payee only [A/C payee only] 只可转帐;存入收款人帐户
)*;Tt @'y account receivable 应收帐款
5'I+%66?h$ account receivable report 应收帐款报表
Giv,%3' account statement 结单;帐单;会计财务报表
&,k!,<IF account title 帐户名称;会计科目
M`H#Qo5/ accountant's report 会计师报告
*y?HaU Accountant's Report Rules 会计师报告规则
#`*uX6C accounting and auditing procedure 会计与审计程序;会计与核数程序
!%,7*F( Accounting Arrangements 《会计安排》
jU j\<aW accounting basis 会计基础
LJGpa )( accounting by Official Receiver 破产管理署署长呈交的帐目
9kH~=`: ? Accounting Circular 《会计通告》
Yt]`>C[|D accounting class 会计类别
2!J#XzR0W accounting date 记帐日期;会计结算日期
i D IY| accounting for money 款项核算
I?3b}#&V9 Accounting Officer 会计主任
F,wB6Cw accounting period 会计报告期;会计期
'F/oR/4, accounting policy 会计政策;会计方针
v'@gUgC accounting practice 会计惯例
_xaum accounting principle 会计准则
]- 1(r, accounting record 会计记录
Xb%q9Z accounting report 会计报告
+Y sGH~jX Accounting Services Branch [Treasury] 会计事务部〔库务署〕
#&}-
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RA Accounting Society of China 中国会计学会
Ayw_LCUD accounting statement 会计报表
{5E8eQ accounting system 会计制度;会计系统
bE
!SW2:M accounting transaction 会计事项;帐务交易
q !z"YpYB accounting treatment 会计处理
Yub}AuU`v accounting year 会计年度
Cdz&'en^ accretion 增值;添加
j%Au0k accrual 应计项目;应累算数目
rUb{iU;~m accrual basis 应计制;权责发生制
lPR=C0h}@ accrual basis accounting 应计制会计;权责发生制会计
A*y4<'}< accrue 应累算;应计
@.eN+o9| accrued benefit 应累算利益
73cb1kfPd accrued charges 应计费用
Trv}YT. accrued cumulative preference share dividend 应累算的累积优先股股息
AOR?2u accrued expenses 应累算费用
i<^X z accrued interest payable 应付利息;应计未付利息
Y\]ZIvTSb accrued interest receivable 应收利息;应计未收利息
k4K.
mlIO accrued right 累算权益
avRtYL accruing profit 应累算的利润
o72r `2 accumulated fiscal reserve 累积财政储备
-qIi.]/f"9 accumulated profit 累积利润;滚存溢利
kw#X,hP accumulated reserve 累积储备
(u@:PiU/eP accumulation of surplus income 累积收益盈余
aj&L
Z DD6 acquired assets 既得资产
.dlsiBh acquisition 收购;购置;取得
+;KUL6 acquisition cost 购置成本
Z6Fu~D2Uy acquisition expenses 购置费用
OX7=g$S 1 acquisition of 100% interest 收购全部股权
yW|J`\`^T acquisition of control 取得控制权
^5sA*%T4 acquisition of fixed assets 购置固定资产
PXMd=,} acquisition of shell “买壳”
w.?4}'DK acquisition price 收购价
HoGYgye= act of God 天灾
MYS`@%ZV#k acting partner 执事合伙人
j&d5tgLB active market 买卖活跃的市场;交投畅旺的市场;旺市
, _e[P active partner 积极参与的合伙人
1Toiqb/ active trading 交投活跃
P8z%*/
3NF actual circulation 实际流通
,eyh%k*hz actual cost 实际成本
8_('[89m actual expenditure 实际开支;实际支出
O
k`}\NZL actual income 实际入息;实际收入;实际收益
yJ $6vmQ actual market 现货市场
^^N|:80 actual price 现货价;实际价格
Jl~ *@0( actual profit 实际利润
( eTrqI` actual quotation 实盘;实际价位;实际报价
WywS1viD actual year basis 按实际年度计算
Dp([r actuals 实货
*:n~j9V- actuarial investigation 精算调查
{rKC4: actuarial principle 精算原则
x6UXd~
L
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SOOVUMj Actuarial Society of Hong Kong 香港精算学会
z\]Z/Bz:6 actuarial valuation 精算师估值
NU=ru/ actuary 精算师
r].n=455[ ad referendum agreement 暂定协议;有待覆核的协定
~7PD/dre ad valorem duty 从价税;按值征税
#f2Ot<#- ad valorem duty system 从价税制
"v1{ ad valorem fee 从价费
5kiW@{m ad valorem tariff 从价关税
0caZ_-zU additional allowance 额外免税额
1rm\ u% additional amount for unexpired risk 未过期风险的额外款额
&b} \).5E additional assessable profit 补加应评税利润
uHg q"e additional assessment 补加评税
LiG$M{ 0 additional commitment 额外承担
&i5@4,p y9 additional commitment vote 额外承担拨款
|.N[NY additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
d_!Z /M, additional dependent parent allowance 供养父母额外免税额
3`^@ymY additional provision 额外拨款
!Km[Qw
k- additional stamp duty 附加印花税
eYUb>M) additional tax 补加税罚款;补加税款
i>Q!5 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
dCd~]CI adjudged bankrupt 被裁定破产
<\&9Odqc adjudicated bankrupt 裁定破产人
TR DQ+Z adjudication fee 裁定费;评定印花税额手续费;评估契据费
aK_5@8+ZD adjudication of bankruptcy 裁定破产;宣告破产
F)^0R%{C adjudication of insolvency 裁定无力偿还债务
u} ot-!}Q adjusted actual 经调整的实数;调整后的实数
dQ`Tt- n adjusted current assets 经调整的流动资产;调整后的流动资产
:$k*y%Z*N& adjusted figure 经调整的数字;调整后的数额
+{:uPY#1 adjusted liabilities 经调整的负债;调整后的负债
U^dfNi@q adjusted loss 经调整的亏损;调整后的亏损
*[[Gu^t^! 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
d0(zB5'} adjusted profit 经调整的利润;调整后的利润
Z 1HH0{q-A adjusted surplus 经调整的盈余额;调整后的盈余额
LikcW# adjusted value 经调整的价值;调整后的价值
l f>/ adjustment 调整;修订;理算〔保险〕
k =! Q adjustment centre 调剂中心
~:DL{ZeEb adjustment lag 调整过程的时间差距;调整时差
xKUL}>8 adjustment mechanism 调整机制
6
VEB2F adjustment of loss 亏损调整
n28JWkK8 adjustment process 调整过程;调整程序
[dJ!JT/X{ adjustment range 调整幅度
PgkU~68` administered exchange rate 受管制汇率
Ob$``31{s Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
hXTfmFy{n administration expenses 行政费用
hF2e-- administration fee 手续费;行政费
M"3"6U/ e administration in bankruptcy 破产管理
=[(34# administration order 遗产管理令
,H]%4@]|o administrator 管理人;遗产管理人
S/]\GG{ administrator of the estate 遗产管理人
( /]'e} admission of debt 债项承认书
Z8SwW<{ $ admission of proof 接纳债权证明
=QqH`.3 advance 放贷款项;垫付款项;预支款项;预付款项
2R/|/>T v advance account 暂支帐目;预付款帐户
luoQ#1F?sl advance compensation 预付补偿金
Aw#<: 6- advance from shareholder 股东垫款
I*u3e advance pending reimbursement 预支以待日后付还
RAW;ze*" advanced economy 先进经济体系
g|~px$<iY advancement 预付;预付财产
h( | T. advances warrant 垫款令
K\K& K~Z advancing 贷出
Hyb(.hlZh adverse balance 逆差
2K}49* adverse exchange 逆汇
4XpWDfa.} advertisement addressed to shareholders 在报章刊登的致股东通告
BSm"]!D8* advice for collection 托收通知书
,L<JG advice of drawing 提款通知书;汇票通知书
]+D@E2E advice of payment 付款通知
rB[J*5v Advisory Committee [Securities and Futures Commission]
#mQ@4k9i 谘询委员会〔证券及期货事务监察委员会〕
$+4DpqJ Advisory Committee on Diversification 经济多元化谘询委员会
:;{M0 affidavit 誓章;遗产申报誓章
Btm,'kBG affidavit of no receipt 述明无收款的誓章
<`nShP>vl affiliate 联号;联营公司;附属公司
:j&enP5R(q affiliated company 附属公司;联号;联营公司
"Rj
PTRe: affirmation [estate duty] 非宗教式宣誓〔遗产税〕
s=8H<'l affordability 负担能力
v)
n- African Development Bank [AfDB] 非洲开发银行
f.6>6%l after-acquired property 事后取得的财产
dNe!X0[ after-hours dealing 市后交易
]C \+b< after-tax profit 税后盈利;税后利润;税后溢利
)?rq8VO agency agreement 代理协议
a4*v'Xc5 agency expenses 代理机构的开支
*'Yy@T8M agency fee 代理费
R"t#dG]1t Agency Law 《代理法》
S=qh7ML agent 代理人;承销人
KFrsXf agent of company 公司代理人
$)M3fZ$# agent's fee 代理人费;经纪费
F6\{gQ<E aggregate 总计;总数;总体数字
d( v"{N} aggregate amount 总款额;总额
Q|_F
P: aggregate assets and liabilities 总体资产与负债
# h; aggregate at constant price 按固定价格计算的总体数字
&=@{`2& aggregate demand 总需求
zD{]3pg aggregate gross position 总持仓量
4(Lmjue]? aggregate limit 总限额
@)Vpj\jM-C aggregate of salaries tax 合计薪俸税
:60vbO aggregate performance 总体表现;总体业绩
7H Har'=T aggregate supply 总体供应
o}AXp@cqi aggregate surplus 总盈余
qDdO-fPev aggregate total 整体总额
F-,gj{s aggregate value 总值;合计价值
'kd}vq#| aggregated basis 合计基准
63fYX" aggregated net chargeable income 合计应课税入息实额
jq~`rE
h9 aggregation 合并计算;合计;总和
Rta}* aggregation of incomes of husband and wife 夫妇入息合并计算
/v!yI$xc aggregation of property 财产的总和
'cO8& | agio 差价;贴水
p(F@lL- 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》
b<W\#3~G Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
JQQyl: = 《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》
kvbZx{s Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
!JCs'?A
《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》
7By7F:[ b Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
?|M-0{ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Zl>SeTjB- agreement for a settlement 授产协议
^6W}ZLp agreement for assignment 转让协议
un "I agreement for sale 售卖协议;买卖协议
LK'(OZ agreement for sale and purchase 买卖协议
H{}&|;0 agreement for the payment of interest 支付利息协议
"tyRnUP agreement for the repayment of money 还款协议
$LXa] agreement of reinsurance 再保险协议
XCM!8x?K Agricultural Bank of China 中国农业银行
i%i~qTN air passenger departure tax 飞机乘客离境税
opa/+V3E4 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
yy3rh(ea airport tax 机场税
LLx0X
O@ alcohol duty 酒精税
Ca |}i+ alienation 让与;让渡;转让
mb*Yw6q alimony 生活费;赡养费
:2/L1A)O All Ordinaries Index [AOI] 所有普通股指数
!9d7wPUFr all risks 全险;综合险
o0r&w;! All Sales Record for Stock Market 《股票市场成交报告》
H!;N0",]N Allied Capital Resources Limited 新联财务有限公司
VzG|Xtco[ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
//8W"> u allocation letter 拨款信件
mE~WE+lw9 allocation of fund 分配款项;预留款项
MIJuJ]U} allocation of profit 利润分配;溢利分配
+<E#_)}`D6 allocation warrant 拨款令
P'~`2W0sz allotment 分配;配股
>2#<gp3 allotment notice 股份配售通知;配股通知
v47' dC allotment of shares 股份分配
".}R$W allowable 可获宽免;免税的
{K|?i9K allowable business loss 可扣除的营业亏损
ai 4 k? allowable expenses 可扣税的支出
eT%x(P allowance 免税额;津贴;备抵;准备金
D,IT>^[^7 allowance for debts 债项的免税额
k^7!iOK2 allowance for depreciation by wear and tear 耗损折旧免税额
W?Z>g" allowance for funeral expenses 殡殓费的免税额
>DRxF5b{ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
(;fJXgj. allowance for repairs and outgoings 修葺及支出方面的免税额
Pe:)zt0 allowance to debtor 给债务人的津贴
dDS{XR alteration of capital 资本更改
Xqf\}p n alternate trustee 候补受托人
vP{i+s18B amalgamation 合并
yi8vD~aA[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
i#:To
|\u ambit of charges 征税范围;收费范围
b!H1|7> amended valuation 经修订的估值
czRBuo+k+ American Commodities Exchange 美国商品交易所
9B~&d(Bm American Express Bank Limited 美国运通银行
ZA=J`->k American Stock Exchange 美国证券交易所
h2Q'5G amortization 摊销
:hICe+2ca amount due from banks 存放银行同业的款项
[Qs`@u<% amount due from banks abroad 存放海外银行同业的款项
8u*<GbKGI amount due from holding companies 控股公司欠款
z83v
J*. amount due from local banks 存放本港银行同业的款项
H&s`Xr
amount due to banks 银行同业的存款
9~V'Wev amount due to banks abroad 海外银行同业的存款
!*l /Pr^8 amount due to holding companies 控股公司存款
?8
}pZ_ j amount due to local banks 本港银行同业的存款
aR2N,<Cp5 amount due to outport banks 外埠银行同业的存款
x}2nn)fdZ amount for note issue 发行纸币的款额
SkDr4kds amount of bond 担保契据的款额
|lhnCShw amount of consideration 代价款额
(MXy\b< amount of contribution 供款数额
*<\`"C; amount of indebtedness 负债款额
89d%P
J0 amount of principal of the loan 贷款本金额
..yV=idI amount of rates chargeable 应征差饷数额
f`4=Bl&"{ amount of share capital 股本额
4&E"{d
> amount of sums assured 承保款额
5 3pW:` amount of variation 变动幅度
>33=0< amount of vote 拨款数额
_`gF%$]b amount payable 应付款额
56C8)? amount receivable 应收款额
mAlG}< Amsterdam Stock Exchange 阿姆斯特丹证券交易所
K+Him]
b analysis 分析
Dbn~~P ancillary risk 附属风险
hp -|a annual account 周年帐目;周年帐目报表;年度决算;年结
A^aY-V annual accounting date 年结日期
C).\ J ! annual allowance 每年免税额;年积金;年度津贴;年津
inW7t2p<s annual balance 年度余额
RZW=z}T+H annual disposable income 每年可动用收入
J@>|`9T9$ annual estimates 周年预算
kw59`z Es annual fee 年费
,X/j6\VBO annual general meeting 周年大会
q%,86A> annual growth rate 年增率;每年增长率
LB@<Q.b,U annual long-term supplement 长期个案每年补助金
N+.Nu= +i2 annual pensionable emolument 可供计算退休金的年薪
-O &>HA annual report 年报
]fb@>1
jp Annual Report on the Consumer Price Index 《消费物价指数年报》
TX5??o annual return 周年报表;周年申报表;每年报税表格
&wi+)d Annual Return Rules 《周年报表规则》
j+3\I> annual review of consumer prices 每年消费物价回顾
r QzdHA annual roll-forward basis 逐年延展方式
!v2/sq$G annual salary 年薪
`GE8?UO- annual statement 年度报表;年度决算表
RrxbsG1HP Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
,|c;x1|O annuitant 年金受益人
_HM?p(H@ annuity 年金
MXW1: annuity contract 年金合约
j~_iv~[ annuity on human life 人寿年金
+aOevkY] antecedent debt 先前的债项
R\cx-h* ante-dated cheque 倒填日期支票
R.i]6H! anticipated expenditure 预期开支
w*{{bISw| anticipated net profit 预期纯利
+1#oVl! anticipated revenue 预期收入
[ as,AX anti-inflation measure 反通货膨胀措施
lAnOO5@8 anti-inflationary stance 反通货膨胀立场
Ep-bx&w+ apparent deficit 表面赤字
7mSNz. apparent financial solvency 表面偿债能力
5 _y w apparent partner 表面合伙人
'A{zH{ application for personal assessment 个人入息课税申请书
p+b/k2Q application of fund 资金应用
L)M{S3q, application to release as liquidator and to destruct the books of accounts and documents
8}yrsF# 申请免除清盘人职务及毁灭帐簿与文件
ta95]|z"j appointed actuary 委任精算师
8i$|j~M a appointed auditor 委任核数师;委任审计师
l!gX-U%- appointed trustee 委任的受托人
`Fcr`[ appointer 委任人
"(jD*\8x apportioned pro rata 按比例分摊
gjsks(x apportionment 分配;分摊
nU= Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
tRPIvq/ apportionment formula 分摊方程式
sm"Rp~[i apportionment of estate duty 遗产税的分摊
5~pxu appraisal 估价;评估
-pJ\_u/&%` appreciable growth 可观增长
TgJ+:^+0 appreciable impact 显着影响
Wx}-H/t'2 appreciable increase 可观增长
M2V`|19Q appreciation 增值;升值
gIO_mJ3 u appreciation against other currencies 相对其他货币升值
xw{K,;WeO appreciation of the exchange value of Hong Kong dollar 港元汇值上升
NEIF1(: appreciation tax 增值税
@=G[mc\ appropriation 拨款;拨用;拨付
(<B%Gy@ appropriation account 拨款帐目
Qu#[PDhb Appropriation Bill 拨款法案
~;6^n appropriation-in-aid system 补助拨款办法
*_YH}U approved assets 核准资产
AxEdQRGk approved basket stock 认可一篮子证券
oM1C/=8
approved budget 核准预算
.0,G4k/yv approved charitable donation 认可慈善捐款
a{ke%W$*P approved charitable institution 认可慈善机构
<c5g-*V: approved currency 核准货币;认可货币
u~,hTY(% approved estimates 核准预算
0B[~j7EGO
approved estimates of expenditure 核准开支预算
V.8Vy1 $ approved overseas insurer 核准海外保险人
v~x`a0 approved overseas trust company 核准海外信托公司
c)Ng9p approved pooled investment fund 核准汇集投资基金
cGs&Kn;h approved provident fund scheme 认可公积金计划
PE;<0Cz\ approved provision 核准拨款
){mqo%{SO approved redeemable share 核准可赎回股份
>'#vC]@ approved regional stock 认可地区性证券
P#3J@aRC approved retirement scheme 认可退休金计划
N[-$*F,:_ approved subordinated loan 核准附属贷款
uo?R;fX26 arbitrage 套戥;套汇;套利
HjzAFXRG arbitrageur 套戥者;套汇者
qsEFf(9G arbitrary amount 临时款项
C/
VHzV%q arrangement 措施;安排;协定
gc I<bY arrears 欠款
{oAD;m` arrears of pay 欠付薪酬
% dtn*NU arrears of revenue 逾期未收税款;逾期未收的帐项
3rMi:*? articles of association 组织章程;组织细则;组织章程细则
7[ n
|3 Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
g?iZ RM ascertainment of profit 确定利润
^7Z?}tgU "Asia Clear" “亚洲结算系统”
)Pubur %, Asia Commercial Bank Ltd. 亚洲商业银行有限公司
TPx`qyW Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
R'1j Asian Development Fund [ADF] 亚洲发展基金
IRR b^Q6 Asian dollar bond 亚洲美元债券
E3{kH
7_'\ Asian dollar market 亚洲美元市场
Vug[q=i Asian dollar rate 亚洲美元利率
'I}wN5` Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
&hZ.K"@7{ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
n gJ{az asked price 沽盘;喊价;索价;卖方报价
t%,:L.?J# assessable income 应评税入息
P}=n^*8(I assessable loss 应评税亏损
*'?V>q, assessable profit 应评税利润
1}Guhayy assessable value 应评税值
+_ 8BJ assessed profit 估定利润
3xRn assessed value 经评估价值
a;a1>1 assessment 评税;评定;估价;评税单
}s"].Xm^2 assessment number 评税编号;估价编号
C \5yo assessment of additional tax 补加税评税
nxEC6Vh' assessment of performance 业绩评估;实绩评价
f fI=Bt]t Assessor 评税主任
d%L/[.& asset price bubbles 资产价格泡沫
2zbn8tO asset-backed securities 具资产保证的证券
J!|R1 assets accretion 资产增值
InRRcn( assets and liabilities 资产与负债
=/xx:D/ assets betterment statement 资产递增表;资产改进表
h'GOO( assets lending 实物放款;有抵押贷款
uwi.Sg11 assets of the company passing on the death 死者去世时转移的公司资产
4Q1R:Ra assets pledged as security for liabilities 用作负债抵押的资产
,ExY.'%1 assets portfolio 资产投资组合
0,&] 2YJ assets price 资产价格
Jq"3xj assets quality 资产质素
!K2QD[x assets realization 资产变现
xEq? [M assets refinancing arrangement 资产再集资安排
O` !XW8 assets securitization 资产证券化
ml)\R L assets situated outside Hong Kong 在香港以外地方的资产
#N|JC d_ assets stripping 削减资产;拆卖资产
,y-!h@( assets value 资产值
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47"$=G assignee 承让人
o:*$G~. k assignment 转让;转让书;转让契
V@y&n1?6 assignment of interest 权益转让
zFDtC-GF assignment of letters patent and trade mark 专利证书及商标转让
RZVZ#q(DU assignment of property 物业转让;物业转让书
n'j}u assignment right 转让权
MOytxl:R assignor 转让人
"E4CQL'U associate 有联系的人;有关连人士;相联者;合伙人;联系人
T#:b Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
F.@|-wq& associate member 附属会员
p1.3)=T associated body corporate 相联法人团体
X$~T*l0 associated company 相联公司;联属公司
+~:OUR*> associated corporation 相联法团
CRiqY_gBf Association of Chartered Certified Accountants [ACCA] [United Kingdom]
e\-,e+ 公认会计师公会〔英国〕
AuM}L&`i^ Association of Futures Exchange Brokers 香港期货经纪协会
C%ZPWOc_8 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
<Voct association of underwriters 承保人组织
WuI$ assumption of control 接管
A5\ Hq assurance 担保;保险;转易;转易书
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_x+xVi% assurance of interest 权益的转易
MO| Dwuaf at 19XX price 按一九XX年价格计算
CbxWK#aMmB at a discount 按赔价计算;按贴水价格计算;打折扣
W lW%z(RC at a premium 按溢价计算;按升水价格计算
7 _"G@h at call 通知付款;按通知
)_>'D4l? at constant market price 按固定市价计算
b>#=7; at constant price 按固定价格计算
ZP@NV|B at cost 按成本计算
De{ZQg) at current market price 按当时市价计算;按现时市价计算
.!+7|us8l\ at current price 按当时价格计算;按现时价格计算
,h/l-#KS at factor cost 按要素成本计算;按生产要素成本计算
f)Y~F/[$P at money-of-the-day price 按付款当日价格计算
:AQ9-&i/a- at or better 按指定或较佳价位〔买卖指令〕
0`v-pL0| at par 按面值计算;平价
#Jp|Cb<qx at sight 见票即付
n{{"+;oR at the close 按收市盘
rXBCM at the opening 按开市盘
JrX. f attestation 见证;见证条款
Zz QLbCV at-the-money option 平价期权
ZCBF&.! attorney 受权人;受托代表人
KLuOg$i attornment 新拥有人承认书
z6,E}Y attributable profit 可归属利润
H?ug-7k/ attributable share value 可归属股份价值
YRv96|c, Auckland Stock Exchange 奥克兰证券交易所
W|E % auction 拍卖
V[Sj+&e& auctioneer 拍卖商
a2]ZYY`R7 audit 审计;核数
%] :ZAmN Audit Commission 审计署
[}l 90 lP Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
E.0J94>iM 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〕
Jf#-OlEQ audit review 帐目审查
0V8 6]zSo Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
_I3v"d audited account 审计帐目;经审计的帐目
(u='&ka audited annual account 经审计的周年帐目
/?b{*<TK audited balance sheet 经审计的资产负债表
x&+&)d auditor 核数师;核数主任;审计师
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dCcsYm, auditor's certificate 核数师证明书;审计师证明书
*XYp~b auditor's report 核数师报告;审计师报告
Z( "-7_ Aussie bond 澳元债券
w8: austerity budget 紧缩预算
5'V-Ly)*% Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
^
uwth Australia All Ordinaries Index 澳洲所有普通股票指数
<Ter\o5% Australian Dollar [AUD] 澳元
<9:~u]ixt Australian Options Market 澳大利亚期权市场
9d( M%F Australian Securities Commission 澳洲证券事务监察委员会
(J%>{?"ij Australian Society of Certified Practising Accountants 澳洲执业会计师公会
6hcK%0z Australian Stock Exchange 澳大利亚证券交易所
Ro `Xs.X Austrian Schilling [ATS] 奥地利先令
=1VZcLNt authentication 认证;鉴证
rQ2TPX<?a authority to purchase 委托购买证;委购书
!mB
`F C authorization 认可;核准;授权;授权书
C?W}/r[ authorization by direction 指示授权
.N#KW authorization by instruction 指令授权
vg"*%K$a authorization by warrant 令状授权
p=kt+H&; authorization of unit trust 单位信托的认可
z[O*f#t authorized agent 指定代理人
vCK+v
r! authorized capital 法定资本
k{hNv|:, authorized clerk 出市员
[f[Wz{Q#Y authorized dealer 认可交易商
<$a-.C5 authorized financial institution 认可财务机构
Y}Dk>IG authorized fund 认可基金
?4aW^l6/ authorized fund house 获授权的基金公司;认可基金公司
P3Vh|<'7 authorized institution 认可机构
-yBj7F| authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
h^1!8oOYD authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
\I<R.49oW authorized insurer 获授权保险人;获认可承保人
"Y4glomR[ authorized investment 特准投资项目
Z#^|h0 authorized person 获授权人
!;d>}iE authorized representative 获授权代表
gh
:5 authorized share capital 法定股本
JR&yaOws automated quotation system 自动报价系统
5v`lCu] Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
:)T*:51{# 自动交易系统〔香港期货交易所有限公司〕
T{-gbo`Yji automatic adjustment mechanism 自动调整机制
ty4R2LnC automatic adjustment system 自动调整系统
bGy|T*@ Automatic Clearing House 自动票据交换所
-xN/H,xok automatic exchange rates accumulation system 自动化汇率累集系统
ukc
7Z
OQ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Tow! 5VAM automatic teller machine [ATM] 自动柜员机
gSj0+| autopay 自动转帐
B%kC>J available assets 可用资产
0*oavY* available fiscal reserve 现存财政储备
02NVdpo[wU available profit 可用利润
4sBvW Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
E $W0HZ' average 平均;平均数;海损
.)p%|A#^ average basic salary 平均基本薪金
-AolW+Y average consumer expenditure 平均消费开支;一般消费开支
~t$ng l$ average cost 平均成本
{{>,c}O / average cost of land production 增辟土地平均成本
/eXiWa sQ average daily turnover 平均每日成交额
WSv%Rxr8L average daily wage rate 平均每日工资率
$;~YgOVZ5 average expenditure pattern 平均开支模式
P|p
X
F~ average growth rate 平均增长率
=K|#5p` average net fixed assets 固定资产平均净值
C@zG(?X average of relatives 相对价格平均数
N^PkSf[)h5 average price 平均价格
@$;8k } average propensity to consume 平均消费倾向;一般消费倾向
=VT\$
5A average propensity to save 平均储蓄倾向;一般储蓄倾向
Qnt9x,1m_ average rate 平均率
#Q-#7|0& average revenue 平均收入;平均收益
/` nkz average stock 平均库存;平均存货
]>*VEe}hJ average yearly rent 平均年租
piuM#+Y\'S avoidance of double taxation 避免双重课税
H!OX1F avoidance of tax 避税