A:
`uGX/yQ#= A share A股;甲类股份
V+( abatement of tax 减税;减扣免税额
#H5*]"w6I ABN AMRO Bank N.V. 荷兰银行
,`H=%# above-the-line expenditure 线上项目支出;经常预算支出
'jmcS0f
- above-the-line receipt 线上项目收入;经常预算收入
dJCu`34Y'| ABSA Asia Limited 南非联合亚洲有限公司
BHU(Hd absolute change 绝对数值变更
J }JT%SW absolute expenditure 实际开支
1R,n[`}h absolute guideline figure 绝对准则数字
%OW[rbE. absolute interest 绝对权益
MR8-xO'w absolute order of discharge 绝对破产解除令
x}F.<` absolute profit margin 绝对利润幅度
!fz`O>-mZ absolute value 实值;绝对值
oYOf<J absolutely vested interest 绝对既得权益
%s<7|, absorbed cost 已吸收成本;已分摊成本
E%+V\ W% absorption 吸收;分摊;合并
`[Lap=.'. absorption rate 吸收率;摊配率;分摊率
-4X,x ACB Finance Limited 亚洲商业财务有限公司
\Z57U NI acceptable form of reciprocity 合理的互惠条件
UVU} acceptable rate 适当利率;适当汇率
^3*gf} acceptance agreement 承兑协议
0MPsF{Xw[ acceptance for honour 参加承兑
]=h
Ts%]w acceptor 承兑人;接受人;受票人
A6#ob acceptor for honour 参加承兑人
}V9146 accident insurance 意外保险
+Mg^u-(A Accident Insurance Association of Hong Kong 香港意外保险公会
<pi q?:ac accident insurance scheme 意外保险计划
l65'EO| accident year basis 意外年度基准
]4hXK!^Uu accommodation 通融;贷款
,[~Ydth accommodation bill 通融票据;空头票据
to,=Q8)0 accommodation party 汇票代发人
gR1X@j$_ account balance 帐户余额;帐户结余
+n)(\k{ account book 帐簿
i 0L7`TB account collected in advance 预收款项
hW/*]7AM^ account current book 往来帐簿
MRmz/ZmRM account of after-acquired property 事后取得的财产报告
4(Y5n? / account of defaulter 拖欠帐目
E8IWHh_ account payable 应付帐款
+Cau/sPXL account payee only [A/C payee only] 只可转帐;存入收款人帐户
0&EX-DbV account receivable 应收帐款
n>iPAD account receivable report 应收帐款报表
{4:En; account statement 结单;帐单;会计财务报表
#=$4U!yL account title 帐户名称;会计科目
a^sR?.+3 accountant's report 会计师报告
F3 wRHq Accountant's Report Rules 会计师报告规则
4e*0kItC accounting and auditing procedure 会计与审计程序;会计与核数程序
%zX'u.}8# Accounting Arrangements 《会计安排》
)rj.WK. accounting basis 会计基础
f1\x>W4z~\ accounting by Official Receiver 破产管理署署长呈交的帐目
n1$##=wK] Accounting Circular 《会计通告》
SxQ|1:i% accounting class 会计类别
R[#5E|` `9 accounting date 记帐日期;会计结算日期
\ iP[iE= accounting for money 款项核算
zBc7bbK Accounting Officer 会计主任
hvpn=0@M accounting period 会计报告期;会计期
%/'[GC'y! accounting policy 会计政策;会计方针
XY%8yII6 accounting practice 会计惯例
85s{;3 accounting principle 会计准则
0A}'.LI accounting record 会计记录
-'YX2!IU, accounting report 会计报告
crvWAsm Accounting Services Branch [Treasury] 会计事务部〔库务署〕
s
fti[ Accounting Society of China 中国会计学会
c#G(7. 0MU accounting statement 会计报表
_X@:-_ accounting system 会计制度;会计系统
MjG.Ili$m accounting transaction 会计事项;帐务交易
5^%^8o accounting treatment 会计处理
O<%U*:B accounting year 会计年度
0<>iMr D accretion 增值;添加
gXf_~zxS accrual 应计项目;应累算数目
40@KL$B= accrual basis 应计制;权责发生制
m]u#Dm7h accrual basis accounting 应计制会计;权责发生制会计
J qU%$[w accrue 应累算;应计
$p9XXZ"* accrued benefit 应累算利益
A+[wH( accrued charges 应计费用
29GejLg| accrued cumulative preference share dividend 应累算的累积优先股股息
Y,)9{T accrued expenses 应累算费用
r3*wH1n accrued interest payable 应付利息;应计未付利息
6tnAE': accrued interest receivable 应收利息;应计未收利息
OTV)#,occ accrued right 累算权益
I5 2wTl0
accruing profit 应累算的利润
4P`\fz accumulated fiscal reserve 累积财政储备
sRoZvp5 accumulated profit 累积利润;滚存溢利
t+h"YiT accumulated reserve 累积储备
J(l6(+8 accumulation of surplus income 累积收益盈余
@MN>ye'T acquired assets 既得资产
{0QA+[Yd&! acquisition 收购;购置;取得
WG^D$L: acquisition cost 购置成本
)3u[btm acquisition expenses 购置费用
zV2c`he%z acquisition of 100% interest 收购全部股权
,U<Ku*}B acquisition of control 取得控制权
AJmS1 B acquisition of fixed assets 购置固定资产
(/hF~A acquisition of shell “买壳”
eueXklpg+ acquisition price 收购价
M)b`~|Wt act of God 天灾
? th+~dE acting partner 执事合伙人
uAJ_`o[ active market 买卖活跃的市场;交投畅旺的市场;旺市
m:"2I&0)WM active partner 积极参与的合伙人
.b]oB_ active trading 交投活跃
bz>#}P=58G actual circulation 实际流通
4/d#)6
actual cost 实际成本
7l:H~"9r actual expenditure 实际开支;实际支出
DPe`C%Oc1 actual income 实际入息;实际收入;实际收益
>U) ,^H( actual market 现货市场
j5ui actual price 现货价;实际价格
n_c0=YH actual profit 实际利润
Lnj5EY er actual quotation 实盘;实际价位;实际报价
3@}_ F<"* actual year basis 按实际年度计算
c=|
a \\ actuals 实货
cb
UVeh7Q actuarial investigation 精算调查
+bQn2PG= actuarial principle 精算原则
=h&^X>! actuarial report 精算师报告
rP3)TeG6 Actuarial Society of Hong Kong 香港精算学会
5 wc&0h actuarial valuation 精算师估值
IGI2).$[ actuary 精算师
;M JM~\L0 ad referendum agreement 暂定协议;有待覆核的协定
1}'Jbj"/ ad valorem duty 从价税;按值征税
QeQbO ad valorem duty system 从价税制
X5<L ad valorem fee 从价费
bqLv81 V ad valorem tariff 从价关税
:m+:%keK additional allowance 额外免税额
W``e6RX- additional amount for unexpired risk 未过期风险的额外款额
")o.x7~N additional assessable profit 补加应评税利润
$iF7hyZ additional assessment 补加评税
9r)5d&,6 additional commitment 额外承担
rAQ^:q additional commitment vote 额外承担拨款
''WX additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
(
NiuAy additional dependent parent allowance 供养父母额外免税额
oYqC"g&4Z additional provision 额外拨款
"\V:W%23W{ additional stamp duty 附加印花税
`[ne<F?e additional tax 补加税罚款;补加税款
[S9n F Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
$23R%8j adjudged bankrupt 被裁定破产
Y<M}'t adjudicated bankrupt 裁定破产人
%EVg.k$ adjudication fee 裁定费;评定印花税额手续费;评估契据费
OZv&{_b_ adjudication of bankruptcy 裁定破产;宣告破产
UcK!v*3E adjudication of insolvency 裁定无力偿还债务
^^ ?ECnpcU adjusted actual 经调整的实数;调整后的实数
979L] H# adjusted current assets 经调整的流动资产;调整后的流动资产
e%f8|3<6 adjusted figure 经调整的数字;调整后的数额
B
j*X_m adjusted liabilities 经调整的负债;调整后的负债
Q2#)Jx\6! adjusted loss 经调整的亏损;调整后的亏损
$hN!DHz 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
,
D&FCs%v adjusted profit 经调整的利润;调整后的利润
nF//y} adjusted surplus 经调整的盈余额;调整后的盈余额
=RV$8.Xp adjusted value 经调整的价值;调整后的价值
@lBH@HR=C adjustment 调整;修订;理算〔保险〕
%ZZ}TUI W adjustment centre 调剂中心
ho:,~ A;k adjustment lag 调整过程的时间差距;调整时差
a<HM|dcst adjustment mechanism 调整机制
^7_<rs adjustment of loss 亏损调整
'i@Y #F%D adjustment process 调整过程;调整程序
>MhkNy adjustment range 调整幅度
dA_s7), administered exchange rate 受管制汇率
x,1&ml5 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=Of#Ps) administration expenses 行政费用
*J$=UG,u administration fee 手续费;行政费
m\k$L7O administration in bankruptcy 破产管理
lc/2!:g administration order 遗产管理令
|X_yL3`Zb administrator 管理人;遗产管理人
@%jzVF7 administrator of the estate 遗产管理人
8.A ;
I< admission of debt 债项承认书
\K)q$E<! admission of proof 接纳债权证明
v/m6(z advance 放贷款项;垫付款项;预支款项;预付款项
,Wdyg8&. advance account 暂支帐目;预付款帐户
)^r4|WYyt advance compensation 预付补偿金
D)!k advance from shareholder 股东垫款
b>waxQxjS advance pending reimbursement 预支以待日后付还
#}vcffgZ advanced economy 先进经济体系
Cf10 ud advancement 预付;预付财产
BzgDhDj advances warrant 垫款令
`"D7XC0x advancing 贷出
*X)OdU adverse balance 逆差
B)c.`cfr*\ adverse exchange 逆汇
#6YNgJNk advertisement addressed to shareholders 在报章刊登的致股东通告
a-kU?&*
y advice for collection 托收通知书
M$?~C~b!* advice of drawing 提款通知书;汇票通知书
2h/`RefHJ advice of payment 付款通知
Db3tI# Advisory Committee [Securities and Futures Commission]
Zwq_&cJK 谘询委员会〔证券及期货事务监察委员会〕
,v^it+Jc' Advisory Committee on Diversification 经济多元化谘询委员会
7%F9.h affidavit 誓章;遗产申报誓章
$AX!L+<! affidavit of no receipt 述明无收款的誓章
u4Xrvfb, affiliate 联号;联营公司;附属公司
ZBnf?fU affiliated company 附属公司;联号;联营公司
2R1W[,Ga! affirmation [estate duty] 非宗教式宣誓〔遗产税〕
4sva%Up affordability 负担能力
WIbU^WJ0 African Development Bank [AfDB] 非洲开发银行
7sFjO/a* after-acquired property 事后取得的财产
uS&bfx2 after-hours dealing 市后交易
/Db~-$K after-tax profit 税后盈利;税后利润;税后溢利
c5]1aFKz agency agreement 代理协议
PVvG agency expenses 代理机构的开支
&-{4JSII agency fee 代理费
<ZnAPh Agency Law 《代理法》
t<`BaU agent 代理人;承销人
?HBc7$nW agent of company 公司代理人
?Jx8z`( agent's fee 代理人费;经纪费
GCIm_
n aggregate 总计;总数;总体数字
PmTA3aH aggregate amount 总款额;总额
{j(,Q qB;f aggregate assets and liabilities 总体资产与负债
6ZF5f^M^ aggregate at constant price 按固定价格计算的总体数字
<CH7jbK aggregate demand 总需求
L1 J"_.=P aggregate gross position 总持仓量
LUCpZ3F1 aggregate limit 总限额
/
AW]12_ aggregate of salaries tax 合计薪俸税
19lx;^b aggregate performance 总体表现;总体业绩
Dui<$jl0b aggregate supply 总体供应
}t-{,0 aggregate surplus 总盈余
7.]xcJmt>' aggregate total 整体总额
iaR'):TD aggregate value 总值;合计价值
rv\<Q-uQ8 aggregated basis 合计基准
<vPIC G) aggregated net chargeable income 合计应课税入息实额
i|2Q}$3t2 aggregation 合并计算;合计;总和
YoahqXR` aggregation of incomes of husband and wife 夫妇入息合并计算
` bg{\ .q aggregation of property 财产的总和
9BF#R<}h agio 差价;贴水
~xA'-N/ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
)!OEa] Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
6 .*=1P*? 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
ZOU$do>O Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
jaDZPX-yS 《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》
PvO>}(= Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
K.1#cf
^' 《香港政府和大韩民国政府关于相互促进和保护投资协定》
pfZxG.l agreement for a settlement 授产协议
+p_SKk!%+ agreement for assignment 转让协议
Q"\*JV5 agreement for sale 售卖协议;买卖协议
Iunt!L agreement for sale and purchase 买卖协议
7?F0~[eGG agreement for the payment of interest 支付利息协议
W>h[aVTO agreement for the repayment of money 还款协议
6@nE cr agreement of reinsurance 再保险协议
2avSsN{^ Agricultural Bank of China 中国农业银行
;BpuNB air passenger departure tax 飞机乘客离境税
;Cv x48 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
zfvl<"Rv airport tax 机场税
uWgY+T alcohol duty 酒精税
<oO^w&G alienation 让与;让渡;转让
P,*R@N alimony 生活费;赡养费
&"25a[x{B All Ordinaries Index [AOI] 所有普通股指数
tcmG>^YM all risks 全险;综合险
{@({po All Sales Record for Stock Market 《股票市场成交报告》
]ul]L
R%. Allied Capital Resources Limited 新联财务有限公司
eH75:` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
VFRUiz/C allocation letter 拨款信件
!K3
#4 allocation of fund 分配款项;预留款项
sg2T)^*V allocation of profit 利润分配;溢利分配
8Kv=Zp,?` allocation warrant 拨款令
W4X=.vr allotment 分配;配股
<@JK;qm>S allotment notice 股份配售通知;配股通知
RW%e% allotment of shares 股份分配
tEZ@v(D allowable 可获宽免;免税的
A5/Q:8b allowable business loss 可扣除的营业亏损
$+
lc;N allowable expenses 可扣税的支出
8/]5h% allowance 免税额;津贴;备抵;准备金
<r_ldkZ allowance for debts 债项的免税额
,US] allowance for depreciation by wear and tear 耗损折旧免税额
0f1*#8-6 allowance for funeral expenses 殡殓费的免税额
!m:SRNPg allowance for inflation 为通货膨胀而预留的款项;通胀准备金
BQ &|=a6 allowance for repairs and outgoings 修葺及支出方面的免税额
;}1*M ! allowance to debtor 给债务人的津贴
#
bP1rQ0 alteration of capital 资本更改
PT|t6V"wd alternate trustee 候补受托人
/ bfLox amalgamation 合并
>P/.X^G0 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
IhY[c/|i ambit of charges 征税范围;收费范围
LzP+l>m amended valuation 经修订的估值
P>Pw;[b>O American Commodities Exchange 美国商品交易所
^!?W!k!:V American Express Bank Limited 美国运通银行
F"~uu9u American Stock Exchange 美国证券交易所
n:' Mpux amortization 摊销
qVE6ROSh
amount due from banks 存放银行同业的款项
P**h\+M>{ amount due from banks abroad 存放海外银行同业的款项
I6zKvP8pb amount due from holding companies 控股公司欠款
sBB>O@4 amount due from local banks 存放本港银行同业的款项
r+d%*Dx amount due to banks 银行同业的存款
.kyp5CD}4 amount due to banks abroad 海外银行同业的存款
'IKV%$k amount due to holding companies 控股公司存款
w}X <]u amount due to local banks 本港银行同业的存款
"Lw[ $ amount due to outport banks 外埠银行同业的存款
48W$, amount for note issue 发行纸币的款额
p^MV<}kk amount of bond 担保契据的款额
8<{)|GoqB amount of consideration 代价款额
]uG9WT6l amount of contribution 供款数额
bw&8"k>D? amount of indebtedness 负债款额
Jvgx+{Xu amount of principal of the loan 贷款本金额
tg.[.vKs amount of rates chargeable 应征差饷数额
Fzt{^%\` amount of share capital 股本额
lN-vFna amount of sums assured 承保款额
<$qe2FtUq amount of variation 变动幅度
^yyL4{/ amount of vote 拨款数额
!^:b?M amount payable 应付款额
NirG99kyo amount receivable 应收款额
r[ni{& Amsterdam Stock Exchange 阿姆斯特丹证券交易所
JPRo<jt= analysis 分析
ZvM~]8m ancillary risk 附属风险
W0R<^5_ annual account 周年帐目;周年帐目报表;年度决算;年结
..)O/g. annual accounting date 年结日期
aHuZzYQ*"j annual allowance 每年免税额;年积金;年度津贴;年津
K!=Y4"5% annual balance 年度余额
33:{IV;k annual disposable income 每年可动用收入
6Q"fRXM annual estimates 周年预算
Gx,<|v annual fee 年费
4l_!OUvt annual general meeting 周年大会
l`>|XUf6 annual growth rate 年增率;每年增长率
Nb(c;|nV annual long-term supplement 长期个案每年补助金
j0_)DG annual pensionable emolument 可供计算退休金的年薪
nc4KeEl annual report 年报
U9[QdC Annual Report on the Consumer Price Index 《消费物价指数年报》
Na=.LW-ma= annual return 周年报表;周年申报表;每年报税表格
iGlg@ Annual Return Rules 《周年报表规则》
:2ILN.& annual review of consumer prices 每年消费物价回顾
@Fvp~]jCb annual roll-forward basis 逐年延展方式
N`,ppj annual salary 年薪
DP_ ]\V<sT annual statement 年度报表;年度决算表
$F2A Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
{DlQTgP annuitant 年金受益人
q|r^)0W annuity 年金
% 8u97f W annuity contract 年金合约
oG{0{%*@ annuity on human life 人寿年金
lC|`DG-B antecedent debt 先前的债项
~ >6d}7xs ante-dated cheque 倒填日期支票
(#KSwWo{ed anticipated expenditure 预期开支
|zd+
\o anticipated net profit 预期纯利
AWo\u!j anticipated revenue 预期收入
~}Xd{afo anti-inflation measure 反通货膨胀措施
!Pd@0n4 anti-inflationary stance 反通货膨胀立场
"Te[R%aP apparent deficit 表面赤字
8~*
|muN.e apparent financial solvency 表面偿债能力
[
*P~\' U apparent partner 表面合伙人
w5Lev}Rb application for personal assessment 个人入息课税申请书
N)CM^$(T| application of fund 资金应用
2 8> application to release as liquidator and to destruct the books of accounts and documents
uC$!|I 申请免除清盘人职务及毁灭帐簿与文件
lZ gX{ appointed actuary 委任精算师
Z{XF!pS%H appointed auditor 委任核数师;委任审计师
~/C9VR& appointed trustee 委任的受托人
6Uh_&?\% appointer 委任人
DL<b)# h# apportioned pro rata 按比例分摊
,!
b9 apportionment 分配;分摊
#w]UP#^io Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
y Ny,$1 apportionment formula 分摊方程式
H.o=4[ apportionment of estate duty 遗产税的分摊
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&A9 appraisal 估价;评估
uE E;~`G appreciable growth 可观增长
ERTjY%A appreciable impact 显着影响
}B1f_T appreciable increase 可观增长
D`c&Q4$: appreciation 增值;升值
o{]2W `0r appreciation against other currencies 相对其他货币升值
aoqG*qh}b appreciation of the exchange value of Hong Kong dollar 港元汇值上升
[Z]%jABR appreciation tax 增值税
-<0xS.^ appropriation 拨款;拨用;拨付
88uoA6Y8h appropriation account 拨款帐目
10}<n_I Appropriation Bill 拨款法案
-8zdkm8k appropriation-in-aid system 补助拨款办法
tEuVn5 approved assets 核准资产
:Eb=jWA approved basket stock 认可一篮子证券
s$g3__|Y approved budget 核准预算
p`qy57 approved charitable donation 认可慈善捐款
@V}!elV approved charitable institution 认可慈善机构
E|_J approved currency 核准货币;认可货币
w 3kX!%a: approved estimates 核准预算
ZX0#I W approved estimates of expenditure 核准开支预算
u!CcTE* approved overseas insurer 核准海外保险人
{q!GTO approved overseas trust company 核准海外信托公司
(4f]<Qt approved pooled investment fund 核准汇集投资基金
{e!3|&AX approved provident fund scheme 认可公积金计划
~v>3lEGn* approved provision 核准拨款
RoFoEp approved redeemable share 核准可赎回股份
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<P# approved regional stock 认可地区性证券
A'6-E{ approved retirement scheme 认可退休金计划
"UYlC0 S\ approved subordinated loan 核准附属贷款
>BWe"{ ; arbitrage 套戥;套汇;套利
P(xgIMc H arbitrageur 套戥者;套汇者
Se}&2 R arbitrary amount 临时款项
nPW=m`jG arrangement 措施;安排;协定
q x5jaa3 arrears 欠款
_s18^7 arrears of pay 欠付薪酬
`(uN_zvH arrears of revenue 逾期未收税款;逾期未收的帐项
J.(mg
D articles of association 组织章程;组织细则;组织章程细则
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My5 Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
DFMf"_p ascertainment of profit 确定利润
%w#z "Asia Clear" “亚洲结算系统”
yz7Fe Asia Commercial Bank Ltd. 亚洲商业银行有限公司
7u`:e,' Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Og-v][ Asian Development Fund [ADF] 亚洲发展基金
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U !x Asian dollar bond 亚洲美元债券
{%Rntb Asian dollar market 亚洲美元市场
Cu!S|Xj. Asian dollar rate 亚洲美元利率
i~"lcgoO Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
vd9PB N Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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asked price 沽盘;喊价;索价;卖方报价
s5\<D7 assessable income 应评税入息
sK@]|9ciQ assessable loss 应评税亏损
dvcLZK assessable profit 应评税利润
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vWD assessable value 应评税值
uCHM assessed profit 估定利润
a! 3e Z, assessed value 经评估价值
LGh# assessment 评税;评定;估价;评税单
SuA
@S assessment number 评税编号;估价编号
cO8yu`4!e assessment of additional tax 补加税评税
B7.<A#y2 assessment of performance 业绩评估;实绩评价
7Hg;SK6t0 Assessor 评税主任
8b"vXNB.f asset price bubbles 资产价格泡沫
':|E$@$W asset-backed securities 具资产保证的证券
,`!>.E. assets accretion 资产增值
\E1CQP- assets and liabilities 资产与负债
=F% <W7 assets betterment statement 资产递增表;资产改进表
1*?XI assets lending 实物放款;有抵押贷款
~^/BAc assets of the company passing on the death 死者去世时转移的公司资产
LJSx~)@ assets pledged as security for liabilities 用作负债抵押的资产
]+5Y\~I assets portfolio 资产投资组合
l0PXU)>C assets price 资产价格
,&iEn}xG7i assets quality 资产质素
/b]+RXvxj assets realization 资产变现
#y8Esik assets refinancing arrangement 资产再集资安排
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O+K assets securitization 资产证券化
,f~)CXNT? assets situated outside Hong Kong 在香港以外地方的资产
kl|m @Nxp assets stripping 削减资产;拆卖资产
BPSie0 assets value 资产值
+3J5j+ assignee 承让人
uHuL9Q^ assignment 转让;转让书;转让契
5Mp$u756 assignment of interest 权益转让
06 an(&a9 assignment of letters patent and trade mark 专利证书及商标转让
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s\N)LyM assignment of property 物业转让;物业转让书
FwV5{-( assignment right 转让权
I@kMM12>c assignor 转让人
8iPA^b|sz{ associate 有联系的人;有关连人士;相联者;合伙人;联系人
S;"$02] Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
J;k8 a2$_ associate member 附属会员
E J&w6),d associated body corporate 相联法人团体
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^Wm03w associated company 相联公司;联属公司
)_kU,RvZ associated corporation 相联法团
m'KEN<)s Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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^I;o0 公认会计师公会〔英国〕
jA3xDbM Association of Futures Exchange Brokers 香港期货经纪协会
3F9 dr@I.7 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
lQL/I[} association of underwriters 承保人组织
B$G9#G6pZ assumption of control 接管
h^f?rWD:nz assurance 担保;保险;转易;转易书
/tJ%gF assurance of interest 权益的转易
m0*_ at 19XX price 按一九XX年价格计算
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jghV?I{T at a discount 按赔价计算;按贴水价格计算;打折扣
-+0!Fkt@, at a premium 按溢价计算;按升水价格计算
&23{(]eO at call 通知付款;按通知
geNvp0 at constant market price 按固定市价计算
&r!jjT at constant price 按固定价格计算
]V,#>' at cost 按成本计算
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'UJ%j at current market price 按当时市价计算;按现时市价计算
@=?#nB& at current price 按当时价格计算;按现时价格计算
7WHq'R{@ at factor cost 按要素成本计算;按生产要素成本计算
=&mdxKoT0 at money-of-the-day price 按付款当日价格计算
r@CbhD at or better 按指定或较佳价位〔买卖指令〕
qhmA)AWG> at par 按面值计算;平价
${tBu#$-d at sight 见票即付
'DUYf5nF at the close 按收市盘
+hIMfhF at the opening 按开市盘
acI%fYw5p` attestation 见证;见证条款
CtHsi8m at-the-money option 平价期权
2U3WH.o attorney 受权人;受托代表人
IIAm"=* attornment 新拥有人承认书
Y+C6+I<3 attributable profit 可归属利润
([NS% attributable share value 可归属股份价值
(/|f6_9! Auckland Stock Exchange 奥克兰证券交易所
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{ auction 拍卖
RaA7 U auctioneer 拍卖商
H284
]i audit 审计;核数
AQs_(LR Audit Commission 审计署
FXbalQ?^ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
QaLVIsnfN 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〕
DuRC1@e audit review 帐目审查
{;= {abj Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
85{@&T audited account 审计帐目;经审计的帐目
V7?Pv
Q audited annual account 经审计的周年帐目
Vah.tOU audited balance sheet 经审计的资产负债表
Zzv,p auditor 核数师;核数主任;审计师
(kJ"M4*<F' auditor's certificate 核数师证明书;审计师证明书
fRt&-z(' auditor's report 核数师报告;审计师报告
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W<W<H1 Aussie bond 澳元债券
O*1la/~m austerity budget 紧缩预算
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Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
?e hUGvV2 Australia All Ordinaries Index 澳洲所有普通股票指数
(y?`|=G-xT Australian Dollar [AUD] 澳元
wTn" Australian Options Market 澳大利亚期权市场
\P9HAz'6 Australian Securities Commission 澳洲证券事务监察委员会
$kh6-y@ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
)z7+%n TO Australian Stock Exchange 澳大利亚证券交易所
\Bn$b2j!% Austrian Schilling [ATS] 奥地利先令
'.zr:l authentication 认证;鉴证
!%'c$U2 authority to purchase 委托购买证;委购书
AAK}t6 authorization 认可;核准;授权;授权书
#+;0=6+SM authorization by direction 指示授权
0{>P^z authorization by instruction 指令授权
*%QTv3{ authorization by warrant 令状授权
zg{ authorization of unit trust 单位信托的认可
1y.!x~Pi, authorized agent 指定代理人
y73@t$| authorized capital 法定资本
=mh)b]].4\ authorized clerk 出市员
6}q# c authorized dealer 认可交易商
$1myf Z authorized financial institution 认可财务机构
^qPS&G authorized fund 认可基金
Ok_)C+o authorized fund house 获授权的基金公司;认可基金公司
#zKF/H|_R authorized institution 认可机构
-;U3$[T,J7 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
3qq6X?y* authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
d<v)ovQJ] authorized insurer 获授权保险人;获认可承保人
oBzjEv authorized investment 特准投资项目
d+g+{p>? authorized person 获授权人
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authorized representative 获授权代表
!,N),xG}~ authorized share capital 法定股本
S.NLxb/ automated quotation system 自动报价系统
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{dF Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
\Zo
xJ& 自动交易系统〔香港期货交易所有限公司〕
]39A1&af} automatic adjustment mechanism 自动调整机制
q}%;O
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1ogh8% Automatic Clearing House 自动票据交换所
,7izrf8 automatic exchange rates accumulation system 自动化汇率累集系统
#zw 'H9l Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
=#{i;CC% automatic teller machine [ATM] 自动柜员机
*M()z.N autopay 自动转帐
b+mh9q'5E available assets 可用资产
QP4`r#, available fiscal reserve 现存财政储备
IF.6sJg: available profit 可用利润
F anA~ Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
S-)%# average 平均;平均数;海损
\S"YLRn" average basic salary 平均基本薪金
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0^_|" average consumer expenditure 平均消费开支;一般消费开支
/(skIvE| average cost 平均成本
!_=3Dz average cost of land production 增辟土地平均成本
]0)=0pc]E average daily turnover 平均每日成交额
Q2ky| average daily wage rate 平均每日工资率
oS_<;Fj average expenditure pattern 平均开支模式
.+hM1OF`x average growth rate 平均增长率
""^.fh average net fixed assets 固定资产平均净值
a
|+q:g0M average of relatives 相对价格平均数
kDr0D$iE average price 平均价格
b7? 2Pu average propensity to consume 平均消费倾向;一般消费倾向
[l X3":) average propensity to save 平均储蓄倾向;一般储蓄倾向
-(+/u . average rate 平均率
_J`q\N
K average revenue 平均收入;平均收益
IBr|A average stock 平均库存;平均存货
4).>b3OhX average yearly rent 平均年租
~F9WR5}] avoidance of double taxation 避免双重课税
^ql+l~ avoidance of tax 避税