A:
q>l kLHS A share A股;甲类股份
L5|;VH abatement of tax 减税;减扣免税额
T[9jTO?W2 ABN AMRO Bank N.V. 荷兰银行
2i'-lM= above-the-line expenditure 线上项目支出;经常预算支出
btz3f9 above-the-line receipt 线上项目收入;经常预算收入
+O:pZz ABSA Asia Limited 南非联合亚洲有限公司
+#"Ic: absolute change 绝对数值变更
*wZV*)} absolute expenditure 实际开支
-EIMh^ absolute guideline figure 绝对准则数字
?@BaBU:o`F absolute interest 绝对权益
FHPZQC8 absolute order of discharge 绝对破产解除令
M]zNW{Xt absolute profit margin 绝对利润幅度
qf&{O:,Z absolute value 实值;绝对值
8[P6c;\ absolutely vested interest 绝对既得权益
l8Iy03H absorbed cost 已吸收成本;已分摊成本
7(iRz absorption 吸收;分摊;合并
~5qZs"ks absorption rate 吸收率;摊配率;分摊率
f6A['<%o ACB Finance Limited 亚洲商业财务有限公司
jl%eO. acceptable form of reciprocity 合理的互惠条件
1UWgOCc acceptable rate 适当利率;适当汇率
EC\:uK acceptance agreement 承兑协议
k#G7`dJl acceptance for honour 参加承兑
(dnc7KrM acceptor 承兑人;接受人;受票人
K]Cs2IpI acceptor for honour 参加承兑人
iK0J{' accident insurance 意外保险
>bP7}T Accident Insurance Association of Hong Kong 香港意外保险公会
a_MnQ@ accident insurance scheme 意外保险计划
QF6JZQh< accident year basis 意外年度基准
.Eyk?"^ accommodation 通融;贷款
HSFf&|qqx accommodation bill 通融票据;空头票据
gG> ^h1_o~ accommodation party 汇票代发人
?PtRb:RHt account balance 帐户余额;帐户结余
! { aA*E{ account book 帐簿
3$f5][+U account collected in advance 预收款项
/'^>-!8_1 account current book 往来帐簿
tl#s: account of after-acquired property 事后取得的财产报告
6y!?xot account of defaulter 拖欠帐目
X(q=,^Mp account payable 应付帐款
~a,' account payee only [A/C payee only] 只可转帐;存入收款人帐户
]* Ki7h|B account receivable 应收帐款
1MFpuPJk account receivable report 应收帐款报表
| (9FV^_ account statement 结单;帐单;会计财务报表
$ aBSr1 account title 帐户名称;会计科目
m8A1^ R accountant's report 会计师报告
C8zeqS^N Accountant's Report Rules 会计师报告规则
$d[:4h~ accounting and auditing procedure 会计与审计程序;会计与核数程序
lD=j/ Accounting Arrangements 《会计安排》
A{"t0Ai='0 accounting basis 会计基础
9 9BK/>R accounting by Official Receiver 破产管理署署长呈交的帐目
@a3v[}c* Accounting Circular 《会计通告》
{/!"}{G1e accounting class 会计类别
V!tBipX% accounting date 记帐日期;会计结算日期
#$T"QL@ accounting for money 款项核算
md
LJ,w?{ Accounting Officer 会计主任
<R%6L& accounting period 会计报告期;会计期
\>azY
g accounting policy 会计政策;会计方针
y{P9k8v!z accounting practice 会计惯例
BkqW>[\5xm accounting principle 会计准则
]a~LA7VHO accounting record 会计记录
LZ dNG\- accounting report 会计报告
r}Av" Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_
9]3S>Rn Accounting Society of China 中国会计学会
I"?&X4%e accounting statement 会计报表
e!'u{>u accounting system 会计制度;会计系统
(19<8a9G accounting transaction 会计事项;帐务交易
u6d~d\ accounting treatment 会计处理
4=cq 76 accounting year 会计年度
YIqfGXu8 accretion 增值;添加
a$&6a
accrual 应计项目;应累算数目
xGk4KcxKs accrual basis 应计制;权责发生制
[p<[83' ] accrual basis accounting 应计制会计;权责发生制会计
~]+
jn accrue 应累算;应计
e:occT accrued benefit 应累算利益
&cE,9o%FZ accrued charges 应计费用
a}hM}U! accrued cumulative preference share dividend 应累算的累积优先股股息
{627*6, accrued expenses 应累算费用
z9w.=[Io accrued interest payable 应付利息;应计未付利息
Uwa1)Lwn accrued interest receivable 应收利息;应计未收利息
(j"MsCwE accrued right 累算权益
5aQg^f%\ accruing profit 应累算的利润
yt,;^o^ accumulated fiscal reserve 累积财政储备
fdHxrH>* accumulated profit 累积利润;滚存溢利
y5h[^K3 accumulated reserve 累积储备
oPZ4}>uV accumulation of surplus income 累积收益盈余
y Dw!u[: acquired assets 既得资产
sRnMBW. acquisition 收购;购置;取得
X.|0E87 acquisition cost 购置成本
$4,6&dwg acquisition expenses 购置费用
OUMr}~/ acquisition of 100% interest 收购全部股权
l))IO`s=_ acquisition of control 取得控制权
63$m& ]x acquisition of fixed assets 购置固定资产
essW,2,rjC acquisition of shell “买壳”
;Bi{;>3 acquisition price 收购价
?Qk#;~\yB act of God 天灾
)CQ}LbX Zy acting partner 执事合伙人
OO>2oH active market 买卖活跃的市场;交投畅旺的市场;旺市
pBLO active partner 积极参与的合伙人
??Ac=K\ active trading 交投活跃
1^dWmxUZH actual circulation 实际流通
L,L7WObA actual cost 实际成本
@kymL8"2w actual expenditure 实际开支;实际支出
X:/t>0e actual income 实际入息;实际收入;实际收益
P2F>iK#U actual market 现货市场
G$<0_0GF actual price 现货价;实际价格
Y.#+Yh[ actual profit 实际利润
*h6i9V%' actual quotation 实盘;实际价位;实际报价
1A`";E& actual year basis 按实际年度计算
(0f^Hh wF actuals 实货
iq-o$6Pg actuarial investigation 精算调查
G> >_G<x actuarial principle 精算原则
!CKUkoX actuarial report 精算师报告
h65j,v6B Actuarial Society of Hong Kong 香港精算学会
rg.if"o actuarial valuation 精算师估值
H)tDfk sq\ actuary 精算师
F{tSfKy2 ad referendum agreement 暂定协议;有待覆核的协定
L~~Yh{< ad valorem duty 从价税;按值征税
JK^;-& ad valorem duty system 从价税制
Y?cw9uYB ad valorem fee 从价费
|&vuK9q ad valorem tariff 从价关税
o5R40[" additional allowance 额外免税额
U)8]pUI+/P additional amount for unexpired risk 未过期风险的额外款额
O1,[7F.4g additional assessable profit 补加应评税利润
37Y]sJrs$ additional assessment 补加评税
|e>-v additional commitment 额外承担
pM3BBF% additional commitment vote 额外承担拨款
2oLa`33c1 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|&7,g additional dependent parent allowance 供养父母额外免税额
oJ:J'$W( additional provision 额外拨款
= ;d<Ikj additional stamp duty 附加印花税
L4b4X additional tax 补加税罚款;补加税款
g!ww;_ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
cK&oC$[r- adjudged bankrupt 被裁定破产
=@o} adjudicated bankrupt 裁定破产人
63=m11Z4 adjudication fee 裁定费;评定印花税额手续费;评估契据费
'o L8Z adjudication of bankruptcy 裁定破产;宣告破产
qzz'v adjudication of insolvency 裁定无力偿还债务
M5uN1* adjusted actual 经调整的实数;调整后的实数
!4:,,!T adjusted current assets 经调整的流动资产;调整后的流动资产
oDa{HP\O]W adjusted figure 经调整的数字;调整后的数额
flqTx)xE adjusted liabilities 经调整的负债;调整后的负债
5@ug1F& adjusted loss 经调整的亏损;调整后的亏损
wn&2-m*a 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
mZyTo/\0 adjusted profit 经调整的利润;调整后的利润
wQT'~'kL adjusted surplus 经调整的盈余额;调整后的盈余额
6*7&X#gG adjusted value 经调整的价值;调整后的价值
_L":Wux adjustment 调整;修订;理算〔保险〕
bSfQH4F adjustment centre 调剂中心
"Cb<~Dy adjustment lag 调整过程的时间差距;调整时差
6tguy adjustment mechanism 调整机制
c^y 1s* adjustment of loss 亏损调整
R8l9i2 adjustment process 调整过程;调整程序
xJCpWU3wM adjustment range 调整幅度
xTT>3Fj administered exchange rate 受管制汇率
xFZq6si? Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
s? Kn,6Y administration expenses 行政费用
}T,uw8?f! administration fee 手续费;行政费
CggEAi~ administration in bankruptcy 破产管理
O;2 u1p'iP administration order 遗产管理令
c+=&5=i[3 administrator 管理人;遗产管理人
e^ yB9b administrator of the estate 遗产管理人
<X?F :?Mk admission of debt 债项承认书
}JD(e}8$! admission of proof 接纳债权证明
Npqb xb advance 放贷款项;垫付款项;预支款项;预付款项
%:*HzYf advance account 暂支帐目;预付款帐户
32yNEP{ advance compensation 预付补偿金
eORt
qX8* advance from shareholder 股东垫款
_q 8m$4 advance pending reimbursement 预支以待日后付还
@^Oww(I advanced economy 先进经济体系
-bwl~3ZTi advancement 预付;预付财产
OjZ@_V: advances warrant 垫款令
PW}.` advancing 贷出
Cp%|Q.? adverse balance 逆差
EeO{G*pq adverse exchange 逆汇
W=!f advertisement addressed to shareholders 在报章刊登的致股东通告
rAKdf?? advice for collection 托收通知书
I1gu<a advice of drawing 提款通知书;汇票通知书
}wVrmDh \ advice of payment 付款通知
!T*izMX} Advisory Committee [Securities and Futures Commission]
9=|5-?^ 谘询委员会〔证券及期货事务监察委员会〕
!r<7]nwV Advisory Committee on Diversification 经济多元化谘询委员会
lK-I[i! affidavit 誓章;遗产申报誓章
PO&`rr affidavit of no receipt 述明无收款的誓章
:Lx]`dSk affiliate 联号;联营公司;附属公司
Zu,f&smb affiliated company 附属公司;联号;联营公司
*D,T}N affirmation [estate duty] 非宗教式宣誓〔遗产税〕
E'Bt1u affordability 负担能力
.
fIodk African Development Bank [AfDB] 非洲开发银行
H|Ems}b after-acquired property 事后取得的财产
a|.u; after-hours dealing 市后交易
)-(NL!?` after-tax profit 税后盈利;税后利润;税后溢利
o0 Ae*Y0 agency agreement 代理协议
< -Nj agency expenses 代理机构的开支
l_:%?4MA agency fee 代理费
)7^jq| Agency Law 《代理法》
&kG<LGXP# agent 代理人;承销人
c\Dv3bF agent of company 公司代理人
utr_fFu agent's fee 代理人费;经纪费
U^xFqJY6 aggregate 总计;总数;总体数字
L$g;^@j aggregate amount 总款额;总额
pfT7 aggregate assets and liabilities 总体资产与负债
(I$hw"%& aggregate at constant price 按固定价格计算的总体数字
gP3[=a"\ aggregate demand 总需求
)Ii=8etdv aggregate gross position 总持仓量
zy|hf<V aggregate limit 总限额
>97N
$ aggregate of salaries tax 合计薪俸税
=["GnL*!0 aggregate performance 总体表现;总体业绩
[Mi~4b aggregate supply 总体供应
{ T.VB~C aggregate surplus 总盈余
?CIa)dhu aggregate total 整体总额
&~i1 @\] aggregate value 总值;合计价值
*4ID$BmO aggregated basis 合计基准
(<h,R@: aggregated net chargeable income 合计应课税入息实额
"P6MLf1 aggregation 合并计算;合计;总和
/=N`P &R# aggregation of incomes of husband and wife 夫妇入息合并计算
<XNLeJdY aggregation of property 财产的总和
T4[eBO agio 差价;贴水
{}z7N~ 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》
r*
U6govky Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Z1Wra-g 《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》
CV k8MA Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
B4 hR3% 《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》
0^+W"O Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
1WU-gQki! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Vh&uSi1V agreement for a settlement 授产协议
q45n.A6a agreement for assignment 转让协议
z8oSh t`+ agreement for sale 售卖协议;买卖协议
344- ~i* agreement for sale and purchase 买卖协议
5q\]] LV> agreement for the payment of interest 支付利息协议
%\A~w3 E agreement for the repayment of money 还款协议
C<3An_Dy agreement of reinsurance 再保险协议
9I,Trk@& Agricultural Bank of China 中国农业银行
V{][{5SR air passenger departure tax 飞机乘客离境税
j'Fni4; Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^dro*a, airport tax 机场税
/#tOi[0[ alcohol duty 酒精税
U-@\V1;C alienation 让与;让渡;转让
v"j7},P@ alimony 生活费;赡养费
L(.5:&Y=` All Ordinaries Index [AOI] 所有普通股指数
rB4]TQ`c all risks 全险;综合险
G]{)yZ'} All Sales Record for Stock Market 《股票市场成交报告》
y0xte& Allied Capital Resources Limited 新联财务有限公司
.m
.v$( all-items index [Consumer Price Index] 总指数〔消费物价指数〕
'`S,d[~ allocation letter 拨款信件
zR%#Q_ allocation of fund 分配款项;预留款项
, vWcWT allocation of profit 利润分配;溢利分配
/wQDcz allocation warrant 拨款令
@ Fu|et allotment 分配;配股
+7=3[K allotment notice 股份配售通知;配股通知
2?&h{PA+ allotment of shares 股份分配
S;Vj5 allowable 可获宽免;免税的
[ACa<U/ allowable business loss 可扣除的营业亏损
xu3qX" allowable expenses 可扣税的支出
Ra/S46$ allowance 免税额;津贴;备抵;准备金
Ta_#Rg*! allowance for debts 债项的免税额
=7a9~&| allowance for depreciation by wear and tear 耗损折旧免税额
sPut@4[S allowance for funeral expenses 殡殓费的免税额
Lx.X#n.]T allowance for inflation 为通货膨胀而预留的款项;通胀准备金
~MOIrF allowance for repairs and outgoings 修葺及支出方面的免税额
9BP-Iet allowance to debtor 给债务人的津贴
'2eggX% alteration of capital 资本更改
[l0>pHl@ alternate trustee 候补受托人
4g|}]K1s amalgamation 合并
,a}+Jj{ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
uKK+V6}!kj ambit of charges 征税范围;收费范围
JMXCyDy; amended valuation 经修订的估值
WawOap American Commodities Exchange 美国商品交易所
Ls( &. American Express Bank Limited 美国运通银行
YM-,L-HMA American Stock Exchange 美国证券交易所
-Wf 2m6t amortization 摊销
aPRF amount due from banks 存放银行同业的款项
d+8Sypv^4* amount due from banks abroad 存放海外银行同业的款项
"lB[IB) amount due from holding companies 控股公司欠款
o]@?QAu
amount due from local banks 存放本港银行同业的款项
LqNsQu"; amount due to banks 银行同业的存款
|(]XZ !{ amount due to banks abroad 海外银行同业的存款
5~v({R. amount due to holding companies 控股公司存款
O9bIo]B amount due to local banks 本港银行同业的存款
kIyif7 amount due to outport banks 外埠银行同业的存款
mk}8Cu4 amount for note issue 发行纸币的款额
@I9A"4Im amount of bond 担保契据的款额
->d3FR amount of consideration 代价款额
5-*/wKjLz amount of contribution 供款数额
Vf0m7BJc3 amount of indebtedness 负债款额
}5EvBEv-) amount of principal of the loan 贷款本金额
[:Sl^ Z&6M amount of rates chargeable 应征差饷数额
-GH>12YP amount of share capital 股本额
'vBuQinn amount of sums assured 承保款额
o^mW`g8[ amount of variation 变动幅度
n}EH{k9# amount of vote 拨款数额
A\LMmg amount payable 应付款额
!IcPO amount receivable 应收款额
af)L+%Q%R Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.^eajb`: analysis 分析
EW]rD ancillary risk 附属风险
"d%o% annual account 周年帐目;周年帐目报表;年度决算;年结
w~Aw?75t annual accounting date 年结日期
v#TU7v?~ annual allowance 每年免税额;年积金;年度津贴;年津
51xiX90D annual balance 年度余额
|Y4c+6@_ annual disposable income 每年可动用收入
^DD]jx annual estimates 周年预算
1GE[*$vuq annual fee 年费
=XVw{\#9 b annual general meeting 周年大会
tw,uV)xm annual growth rate 年增率;每年增长率
-a !?% annual long-term supplement 长期个案每年补助金
ka0MuQM annual pensionable emolument 可供计算退休金的年薪
uWkW T.>$ annual report 年报
XU_gvz Annual Report on the Consumer Price Index 《消费物价指数年报》
Ejmpg_kux annual return 周年报表;周年申报表;每年报税表格
]De<'x} Annual Return Rules 《周年报表规则》
XkDIP4v% annual review of consumer prices 每年消费物价回顾
I|(r1.[K annual roll-forward basis 逐年延展方式
{{qu:(_g annual salary 年薪
pC^d-Ii annual statement 年度报表;年度决算表
KSz;D+L\ 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
K|]/BjB/ annuitant 年金受益人
s+DOr$\ annuity 年金
n&1q* annuity contract 年金合约
NYw>Z>TD8c annuity on human life 人寿年金
g=n{G@ *N antecedent debt 先前的债项
#A\@)wJ ante-dated cheque 倒填日期支票
{\hjKP anticipated expenditure 预期开支
}20~5! anticipated net profit 预期纯利
uVN2}3!)Y anticipated revenue 预期收入
f?W_/daP anti-inflation measure 反通货膨胀措施
W[/Txc0$ anti-inflationary stance 反通货膨胀立场
WUrE1%u apparent deficit 表面赤字
VYbH:4K@% apparent financial solvency 表面偿债能力
^,}1^?* apparent partner 表面合伙人
3$G &~A{ application for personal assessment 个人入息课税申请书
g8kS}7/ application of fund 资金应用
zncKd{Q\tP application to release as liquidator and to destruct the books of accounts and documents
wDR/Vr"f 申请免除清盘人职务及毁灭帐簿与文件
5If.[j{ appointed actuary 委任精算师
4K5 appointed auditor 委任核数师;委任审计师
q#=HBSyM appointed trustee 委任的受托人
5/8=Do]( appointer 委任人
MQ#k`b#() apportioned pro rata 按比例分摊
Np7+g`nG apportionment 分配;分摊
xIA] 5@;a Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
pmRm&VgE. apportionment formula 分摊方程式
KrdEB0qh apportionment of estate duty 遗产税的分摊
5\V""fH appraisal 估价;评估
[4w*<({* appreciable growth 可观增长
agt/;>q\~ appreciable impact 显着影响
Hsn'" appreciable increase 可观增长
z^vfha appreciation 增值;升值
qA0PGo appreciation against other currencies 相对其他货币升值
# ~Doz7~ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
sKCYGt$ appreciation tax 增值税
hi`[ appropriation 拨款;拨用;拨付
DG?g~{Y~b appropriation account 拨款帐目
t'1g+g Appropriation Bill 拨款法案
oz:"w
nX appropriation-in-aid system 补助拨款办法
#/_{(P approved assets 核准资产
P?p]sLrP approved basket stock 认可一篮子证券
|M`'
approved budget 核准预算
gFqF&t approved charitable donation 认可慈善捐款
)pSA|Qt N approved charitable institution 认可慈善机构
t W+"/<U approved currency 核准货币;认可货币
A3)"+`&PUl approved estimates 核准预算
x$;RfK2&p approved estimates of expenditure 核准开支预算
,p{naT%R approved overseas insurer 核准海外保险人
}ZK%@b> approved overseas trust company 核准海外信托公司
,~ q:rh+ approved pooled investment fund 核准汇集投资基金
^"<x4e9+j approved provident fund scheme 认可公积金计划
'Lq+ONX5 approved provision 核准拨款
aVCPaYe^ approved redeemable share 核准可赎回股份
yIhPB8QL approved regional stock 认可地区性证券
s]]lB018O\ approved retirement scheme 认可退休金计划
u@1 2:U$ approved subordinated loan 核准附属贷款
9 ,:#Q<UM arbitrage 套戥;套汇;套利
k@
<dru arbitrageur 套戥者;套汇者
BmKf%:l} arbitrary amount 临时款项
P -NR]f arrangement 措施;安排;协定
p#).;\M arrears 欠款
rY6x):sC arrears of pay 欠付薪酬
>"8;8Ev arrears of revenue 逾期未收税款;逾期未收的帐项
>$7x]f articles of association 组织章程;组织细则;组织章程细则
hr;^.a^ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
;plBo%EBV ascertainment of profit 确定利润
$C.a@gm "Asia Clear" “亚洲结算系统”
Mgr?D Asia Commercial Bank Ltd. 亚洲商业银行有限公司
"\i H/ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
U0t|i'Hx Asian Development Fund [ADF] 亚洲发展基金
fcxg6W' Asian dollar bond 亚洲美元债券
P0y DL:X[ Asian dollar market 亚洲美元市场
ynv{
rMl Asian dollar rate 亚洲美元利率
3_<l`6^Ns/ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
").gPmC Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
$33E-^ asked price 沽盘;喊价;索价;卖方报价
$TfB72 assessable income 应评税入息
qCg<g assessable loss 应评税亏损
D'<L6w` assessable profit 应评税利润
R\|,GZ!`+ assessable value 应评税值
^R=`<jx assessed profit 估定利润
;89kL] assessed value 经评估价值
8T1zL.u>q assessment 评税;评定;估价;评税单
VcGl8~#9 assessment number 评税编号;估价编号
>ei~:z]R assessment of additional tax 补加税评税
gUNhN1= assessment of performance 业绩评估;实绩评价
G &xtL Assessor 评税主任
Pr1qX5> = asset price bubbles 资产价格泡沫
_aR{B-E asset-backed securities 具资产保证的证券
ulxfxfd assets accretion 资产增值
WW+xU0 assets and liabilities 资产与负债
-=nk,cYn assets betterment statement 资产递增表;资产改进表
u"q56}Q?] assets lending 实物放款;有抵押贷款
vP x/&x assets of the company passing on the death 死者去世时转移的公司资产
a M9v assets pledged as security for liabilities 用作负债抵押的资产
u8T@W}FX assets portfolio 资产投资组合
uLafO=Q assets price 资产价格
w%.hALN5-C assets quality 资产质素
(IBT|K assets realization 资产变现
XjF@kQeM= assets refinancing arrangement 资产再集资安排
j1KNgAo<4 assets securitization 资产证券化
=B9-}]DDO assets situated outside Hong Kong 在香港以外地方的资产
GQ;0KIN assets stripping 削减资产;拆卖资产
n1J u=C assets value 资产值
xRe`Duy: assignee 承让人
#m,H1YH
M assignment 转让;转让书;转让契
T/\RViG3 assignment of interest 权益转让
ZA+dtEE=f9 assignment of letters patent and trade mark 专利证书及商标转让
uG^CyM>R` assignment of property 物业转让;物业转让书
z3y{0<3 assignment right 转让权
(B>/LsTu assignor 转让人
b%0p<*:a/ associate 有联系的人;有关连人士;相联者;合伙人;联系人
Ec!!9dgRQ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
SK
lvZ
associate member 附属会员
_8a;5hS associated body corporate 相联法人团体
qS#G7~ur>y associated company 相联公司;联属公司
iqvLu{ associated corporation 相联法团
lFGuQLuqA{ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
sqrLys_S 公认会计师公会〔英国〕
~f h Association of Futures Exchange Brokers 香港期货经纪协会
^K;k4oK Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
EY )2, association of underwriters 承保人组织
. :Skc assumption of control 接管
j:h}ka/!p assurance 担保;保险;转易;转易书
\IE![=p\w assurance of interest 权益的转易
HohCb4do at 19XX price 按一九XX年价格计算
rS{}[$Zpl at a discount 按赔价计算;按贴水价格计算;打折扣
pR$(V4> at a premium 按溢价计算;按升水价格计算
D`T;j[SsS# at call 通知付款;按通知
!BsQJ_H at constant market price 按固定市价计算
U?#wWbE1 at constant price 按固定价格计算
P9/ (f$ = at cost 按成本计算
|Y>Jf~SN at current market price 按当时市价计算;按现时市价计算
u#,8bw?1 at current price 按当时价格计算;按现时价格计算
I.n,TJoz4J at factor cost 按要素成本计算;按生产要素成本计算
xvV";o at money-of-the-day price 按付款当日价格计算
{4D`VfX_ at or better 按指定或较佳价位〔买卖指令〕
i)?7+<X at par 按面值计算;平价
=#2c
r:1 at sight 见票即付
k
ucbI_ at the close 按收市盘
Kcm+%p^ at the opening 按开市盘
3PE.7-HF attestation 见证;见证条款
4yxQq7
m, at-the-money option 平价期权
I/`"lAFe attorney 受权人;受托代表人
8@t8P5(vL attornment 新拥有人承认书
`gX|q3K\s attributable profit 可归属利润
D5,]E`jwu attributable share value 可归属股份价值
oZa'cZNs Auckland Stock Exchange 奥克兰证券交易所
'OsZD?W{ auction 拍卖
8M99cx*K auctioneer 拍卖商
VHxBs audit 审计;核数
^.6[vmmq Audit Commission 审计署
GGp.u@\r Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
uzBQK 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〕
w}ji]V} audit review 帐目审查
Zz0bd473k? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
&BRk<iwV audited account 审计帐目;经审计的帐目
L[x`i'0B audited annual account 经审计的周年帐目
9MMCWMV audited balance sheet 经审计的资产负债表
G&ck98 auditor 核数师;核数主任;审计师
0
0N[
:% auditor's certificate 核数师证明书;审计师证明书
P.y +jyu auditor's report 核数师报告;审计师报告
AJ\&>6GZ(b Aussie bond 澳元债券
J].Oxch&y austerity budget 紧缩预算
$-}&RW9 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
?{ N,&d Australia All Ordinaries Index 澳洲所有普通股票指数
IrMHAM5K Australian Dollar [AUD] 澳元
>Uw:cq Australian Options Market 澳大利亚期权市场
+<a\0FsD Australian Securities Commission 澳洲证券事务监察委员会
jE*{^+n
Australian Society of Certified Practising Accountants 澳洲执业会计师公会
h}
`v0E Australian Stock Exchange 澳大利亚证券交易所
l=E86"m Austrian Schilling [ATS] 奥地利先令
'JOUx_@z authentication 认证;鉴证
;7'O=% authority to purchase 委托购买证;委购书
KqK]R6> authorization 认可;核准;授权;授权书
Ymz/: authorization by direction 指示授权
YzESVTh authorization by instruction 指令授权
pF{jIXu authorization by warrant 令状授权
P8eCaZg?(3 authorization of unit trust 单位信托的认可
C[L 5H authorized agent 指定代理人
gXxi; g authorized capital 法定资本
<Ht"t]u*Bn authorized clerk 出市员
o{PG&
}K authorized dealer 认可交易商
32wtN8kx authorized financial institution 认可财务机构
S(gr>eC5 authorized fund 认可基金
cnu&!>8V authorized fund house 获授权的基金公司;认可基金公司
-c_l
n K authorized institution 认可机构
x3q^}sj% authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
y
bhFDx authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
?2]fE[SqY authorized insurer 获授权保险人;获认可承保人
@7Ec(]yp authorized investment 特准投资项目
39v Bsc authorized person 获授权人
QP(0 authorized representative 获授权代表
> Vm}u`x authorized share capital 法定股本
"wgPPop automated quotation system 自动报价系统
`?z('FV Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
N3%#JdzZ$ 自动交易系统〔香港期货交易所有限公司〕
B!wN%>U automatic adjustment mechanism 自动调整机制
=A'>1N automatic adjustment system 自动调整系统
tgF~5
o}? Automatic Clearing House 自动票据交换所
U#z"t&o=L automatic exchange rates accumulation system 自动化汇率累集系统
p*Z<DEh# Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
0>28o. automatic teller machine [ATM] 自动柜员机
0Y8gUpe3P6 autopay 自动转帐
$gl|^c\ available assets 可用资产
K2xB%m1LK available fiscal reserve 现存财政储备
H8eEBMGo available profit 可用利润
\lbH
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
74([~Qs _M average 平均;平均数;海损
|5^
iqW average basic salary 平均基本薪金
9<gW~
s> average consumer expenditure 平均消费开支;一般消费开支
//&3{B average cost 平均成本
&W\e 5X<A average cost of land production 增辟土地平均成本
?MH=8Cl1w average daily turnover 平均每日成交额
`i`P}W!F average daily wage rate 平均每日工资率
_}F&^ average expenditure pattern 平均开支模式
y!b"Cj average growth rate 平均增长率
@NM0ILE average net fixed assets 固定资产平均净值
B
~v6_x average of relatives 相对价格平均数
&]TniQH average price 平均价格
tK3$,9+ average propensity to consume 平均消费倾向;一般消费倾向
> "hP average propensity to save 平均储蓄倾向;一般储蓄倾向
\l/(L5gY average rate 平均率
d:'{h"M6 average revenue 平均收入;平均收益
*$A`+D9 average stock 平均库存;平均存货
&{Z+p(3Gj average yearly rent 平均年租
DGHSyB^+1 avoidance of double taxation 避免双重课税
2XR!2_)O5 avoidance of tax 避税