A:
!oXFDC3k A share A股;甲类股份
AfhJ6cSIE abatement of tax 减税;减扣免税额
Nz3+yxv1 ABN AMRO Bank N.V. 荷兰银行
&`s{-<t<L above-the-line expenditure 线上项目支出;经常预算支出
OA6i/3 #8 above-the-line receipt 线上项目收入;经常预算收入
t}I@Rmso ABSA Asia Limited 南非联合亚洲有限公司
>WZbbd- absolute change 绝对数值变更
w^zqYGxG) absolute expenditure 实际开支
zJ(DO>,p& absolute guideline figure 绝对准则数字
"
wT?$E absolute interest 绝对权益
xv2c8g~vD absolute order of discharge 绝对破产解除令
^/}4M'[ w absolute profit margin 绝对利润幅度
cy(w*5Upu absolute value 实值;绝对值
{T^D&i# o absolutely vested interest 绝对既得权益
KyT=:f
V absorbed cost 已吸收成本;已分摊成本
Q5dqn"? absorption 吸收;分摊;合并
P-[})Z= absorption rate 吸收率;摊配率;分摊率
!pRu?5 ACB Finance Limited 亚洲商业财务有限公司
?[bE/Ya+S acceptable form of reciprocity 合理的互惠条件
2V%z= acceptable rate 适当利率;适当汇率
kl~/tbf acceptance agreement 承兑协议
yU/?4/G! acceptance for honour 参加承兑
9 4H')( acceptor 承兑人;接受人;受票人
t\QLj&h}E acceptor for honour 参加承兑人
$X-PjQb1Bb accident insurance 意外保险
|uz<) Accident Insurance Association of Hong Kong 香港意外保险公会
ORP<?SG55u accident insurance scheme 意外保险计划
G na%|tUz| accident year basis 意外年度基准
W;R6+@I[ accommodation 通融;贷款
'{~[e** accommodation bill 通融票据;空头票据
WvF{`N accommodation party 汇票代发人
Q\IViM account balance 帐户余额;帐户结余
;*zLf 9i account book 帐簿
5*A5Y E- account collected in advance 预收款项
^1c7\"{ account current book 往来帐簿
RFS}!_t+| account of after-acquired property 事后取得的财产报告
aqk$4IG account of defaulter 拖欠帐目
Op9 ^Eu%n account payable 应付帐款
KC; o account payee only [A/C payee only] 只可转帐;存入收款人帐户
[ /*;}NUv account receivable 应收帐款
;Qq_ account receivable report 应收帐款报表
6RxI9{ry account statement 结单;帐单;会计财务报表
f^QC4hf0 account title 帐户名称;会计科目
x.t&NP^V) accountant's report 会计师报告
P}a$#a'! Accountant's Report Rules 会计师报告规则
q$yg^:]2 accounting and auditing procedure 会计与审计程序;会计与核数程序
CDtL.a\ Accounting Arrangements 《会计安排》
V D7^wd9 accounting basis 会计基础
i Pr(X accounting by Official Receiver 破产管理署署长呈交的帐目
VfJ{);
Accounting Circular 《会计通告》
A9SL|9Q accounting class 会计类别
n2-+.9cY accounting date 记帐日期;会计结算日期
ami>Pp accounting for money 款项核算
OW=3t#"7Kp Accounting Officer 会计主任
g8'8"9:xC accounting period 会计报告期;会计期
"]p&7 accounting policy 会计政策;会计方针
DFZ@q=ZT accounting practice 会计惯例
w0nbL^f accounting principle 会计准则
):tv V accounting record 会计记录
z]%@r 7 accounting report 会计报告
=ZU!i0
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W\Sc ak> Accounting Society of China 中国会计学会
`Nvhp]E accounting statement 会计报表
BcpbS%S accounting system 会计制度;会计系统
GwDOxH' accounting transaction 会计事项;帐务交易
NWiDNK[VE} accounting treatment 会计处理
W!.FnM5x accounting year 会计年度
}oG6XI9 accretion 增值;添加
iNi1+sm accrual 应计项目;应累算数目
LzLJ6A>;R accrual basis 应计制;权责发生制
]Z\ W%'q+ accrual basis accounting 应计制会计;权责发生制会计
l}-k>fug accrue 应累算;应计
,MJddbcg accrued benefit 应累算利益
[cEGkz accrued charges 应计费用
9'~qA(=.? accrued cumulative preference share dividend 应累算的累积优先股股息
8/)q$zs accrued expenses 应累算费用
!F~1+V>zP accrued interest payable 应付利息;应计未付利息
[ywF!#'){ accrued interest receivable 应收利息;应计未收利息
Hr}"g@ < accrued right 累算权益
WhH60/` accruing profit 应累算的利润
5"3`ss<m accumulated fiscal reserve 累积财政储备
I+kL;YdS accumulated profit 累积利润;滚存溢利
3l`"(5 accumulated reserve 累积储备
cy
mC?8< accumulation of surplus income 累积收益盈余
hTZ6@i/pS acquired assets 既得资产
)$f?v22 acquisition 收购;购置;取得
*UW 8|\; acquisition cost 购置成本
BH^*K/^ acquisition expenses 购置费用
#k>n5cR@0 acquisition of 100% interest 收购全部股权
rmvrv.$3 acquisition of control 取得控制权
ZW"f*vwQo acquisition of fixed assets 购置固定资产
: Gi8Jo acquisition of shell “买壳”
/{8Y,pZbu acquisition price 收购价
@##}zku act of God 天灾
4mp)v*z acting partner 执事合伙人
CpX[8>&osD active market 买卖活跃的市场;交投畅旺的市场;旺市
mP15PZ active partner 积极参与的合伙人
$(0<T<\ active trading 交投活跃
|p+FIr+ actual circulation 实际流通
qR2cRepV actual cost 实际成本
(dNF)(wn actual expenditure 实际开支;实际支出
,mCf{V]# actual income 实际入息;实际收入;实际收益
_O87[F1 actual market 现货市场
`hG`}G|^ actual price 现货价;实际价格
rs>,p) actual profit 实际利润
g]44|9x(W actual quotation 实盘;实际价位;实际报价
!U(S?:hvW actual year basis 按实际年度计算
h V`?,
~K actuals 实货
hF^JSCDz l actuarial investigation 精算调查
>zJk G9a actuarial principle 精算原则
yCkWuU9 actuarial report 精算师报告
O(0a l#Fvj Actuarial Society of Hong Kong 香港精算学会
9dszn^]T actuarial valuation 精算师估值
mqJD+ K actuary 精算师
`'r]Oe ad referendum agreement 暂定协议;有待覆核的协定
JF}i=} ad valorem duty 从价税;按值征税
?Y\WSI?i ad valorem duty system 从价税制
g9g ]X ad valorem fee 从价费
.uX(-8n ~ ad valorem tariff 从价关税
~v/`
`s additional allowance 额外免税额
(kK8
Ox fF additional amount for unexpired risk 未过期风险的额外款额
*Z.{1 additional assessable profit 补加应评税利润
f]Aa$\@b additional assessment 补加评税
j;j~R3B additional commitment 额外承担
fWfhs}_
additional commitment vote 额外承担拨款
13 JG[,w additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
;2fzA<RkK additional dependent parent allowance 供养父母额外免税额
K]>4*)A: additional provision 额外拨款
u\xrC\Ka additional stamp duty 附加印花税
G5 )"%G. additional tax 补加税罚款;补加税款
c??m9=OX1 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
*) \y52z adjudged bankrupt 被裁定破产
?_ uan adjudicated bankrupt 裁定破产人
GP^^
K adjudication fee 裁定费;评定印花税额手续费;评估契据费
loq2+( adjudication of bankruptcy 裁定破产;宣告破产
^5 "yY2}- adjudication of insolvency 裁定无力偿还债务
;Cx`RF
w adjusted actual 经调整的实数;调整后的实数
~^Ga?Q_ adjusted current assets 经调整的流动资产;调整后的流动资产
>c:nr&yP adjusted figure 经调整的数字;调整后的数额
F!C<^q~! adjusted liabilities 经调整的负债;调整后的负债
Op9+5]XF adjusted loss 经调整的亏损;调整后的亏损
pG*W>F 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
z:dW 'U?1 adjusted profit 经调整的利润;调整后的利润
J$jLGy& ' adjusted surplus 经调整的盈余额;调整后的盈余额
n3/Bs adjusted value 经调整的价值;调整后的价值
l_
x jsu adjustment 调整;修订;理算〔保险〕
1dp8'f5^ adjustment centre 调剂中心
Z$Qwn adjustment lag 调整过程的时间差距;调整时差
(l2n%LL]* adjustment mechanism 调整机制
\:n<&<aVSr adjustment of loss 亏损调整
ZS_
z adjustment process 调整过程;调整程序
T|YMU?4 adjustment range 调整幅度
Z>1yLt@ls administered exchange rate 受管制汇率
[["eK9}0 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
UNrO$aX!1' administration expenses 行政费用
ph2
_P[S' administration fee 手续费;行政费
Vn/FW?d7 administration in bankruptcy 破产管理
4uE/!dT administration order 遗产管理令
>K%+h)%kI administrator 管理人;遗产管理人
%_5?/H@%3z administrator of the estate 遗产管理人
iY sQ:3s admission of debt 债项承认书
a{ByU% admission of proof 接纳债权证明
+]H!q
W: advance 放贷款项;垫付款项;预支款项;预付款项
0H'G./8 advance account 暂支帐目;预付款帐户
!14v Ovj4{ advance compensation 预付补偿金
cZ.p advance from shareholder 股东垫款
@v/Ae_q! advance pending reimbursement 预支以待日后付还
0Y~5|OXJ advanced economy 先进经济体系
1Sns$t%b advancement 预付;预付财产
q8e] {sT'! advances warrant 垫款令
[zrFW
g6N advancing 贷出
a*_"
nI&lr adverse balance 逆差
sC :.}6 adverse exchange 逆汇
&)!N5Veb advertisement addressed to shareholders 在报章刊登的致股东通告
`v/p4/ advice for collection 托收通知书
7Z}T!HFMr advice of drawing 提款通知书;汇票通知书
KlwBoC/{K advice of payment 付款通知
Z y6kA\q Advisory Committee [Securities and Futures Commission]
V3
~&R:Z9e 谘询委员会〔证券及期货事务监察委员会〕
YZ->ep} Advisory Committee on Diversification 经济多元化谘询委员会
vBY?3p,0p affidavit 誓章;遗产申报誓章
<\
".6=E#W affidavit of no receipt 述明无收款的誓章
iNL>TVUM affiliate 联号;联营公司;附属公司
? EhIK affiliated company 附属公司;联号;联营公司
="g9> affirmation [estate duty] 非宗教式宣誓〔遗产税〕
%wJ>V-\e affordability 负担能力
N_0B[!B] African Development Bank [AfDB] 非洲开发银行
ZU7u> after-acquired property 事后取得的财产
g</Mk^CE after-hours dealing 市后交易
<@n3vO6 after-tax profit 税后盈利;税后利润;税后溢利
ronZa0 agency agreement 代理协议
E.x<J.[Y agency expenses 代理机构的开支
`P;3,@
e agency fee 代理费
AY9#{c>X Agency Law 《代理法》
IJZx$8&A agent 代理人;承销人
1l}fX}5%I; agent of company 公司代理人
d=HD!
e agent's fee 代理人费;经纪费
Y1DbBDk aggregate 总计;总数;总体数字
yyVE%e5nl aggregate amount 总款额;总额
CSFE[F63 aggregate assets and liabilities 总体资产与负债
?IiFFfs aggregate at constant price 按固定价格计算的总体数字
,nniSG((3 aggregate demand 总需求
}hc+ENh aggregate gross position 总持仓量
9.Sv"=5gz aggregate limit 总限额
/EZ - aggregate of salaries tax 合计薪俸税
fhki!# E8M aggregate performance 总体表现;总体业绩
91FVe aggregate supply 总体供应
QA~Lm aggregate surplus 总盈余
w(odgD aggregate total 整体总额
. aggregate value 总值;合计价值
J@q!N;eh| aggregated basis 合计基准
#\LYo{op/. aggregated net chargeable income 合计应课税入息实额
KM
oDcAjH aggregation 合并计算;合计;总和
H ;HFen| aggregation of incomes of husband and wife 夫妇入息合并计算
A(JgAV1{ aggregation of property 财产的总和
!3*%-8bp agio 差价;贴水
v@:m8Y(t Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
m]VOw)mBF Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
1=jwJv.^/ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
'^:q|h Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
P`n"E8"ab< 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
-wnBdL Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
n*eqM2L 《香港政府和大韩民国政府关于相互促进和保护投资协定》
P[P]oT.N
agreement for a settlement 授产协议
5pxw[c53# agreement for assignment 转让协议
kl5Y{![/&f agreement for sale 售卖协议;买卖协议
-
SCFWc agreement for sale and purchase 买卖协议
:1!k*5 agreement for the payment of interest 支付利息协议
#4^D'r>pJ agreement for the repayment of money 还款协议
t)l^$j!h@ agreement of reinsurance 再保险协议
) !l1 Agricultural Bank of China 中国农业银行
)KN]"<jB
air passenger departure tax 飞机乘客离境税
!4+@b
s Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
n!?u/[@ airport tax 机场税
aN"dk-eK alcohol duty 酒精税
)m10IyUAY alienation 让与;让渡;转让
,@@FAL alimony 生活费;赡养费
%uy?@ e All Ordinaries Index [AOI] 所有普通股指数
fSm|anuKZe all risks 全险;综合险
ia%U;M All Sales Record for Stock Market 《股票市场成交报告》
'# J/e0o@ Allied Capital Resources Limited 新联财务有限公司
yxy~N\0 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
g;</ |Z allocation letter 拨款信件
pIvr*UzY allocation of fund 分配款项;预留款项
{9h`h08?z allocation of profit 利润分配;溢利分配
RV6|sN[x> allocation warrant 拨款令
yJHFo[wGMJ allotment 分配;配股
(!diPwcv allotment notice 股份配售通知;配股通知
,mD{4 >7 allotment of shares 股份分配
(fC U+ allowable 可获宽免;免税的
h_xzqElZu allowable business loss 可扣除的营业亏损
MZ<BCRB allowable expenses 可扣税的支出
(L7%V ! allowance 免税额;津贴;备抵;准备金
M}!E :bv' allowance for debts 债项的免税额
R"{oj]d;$F allowance for depreciation by wear and tear 耗损折旧免税额
c8qwsp allowance for funeral expenses 殡殓费的免税额
gib;> nuBK allowance for inflation 为通货膨胀而预留的款项;通胀准备金
Q+^ "v]V`d allowance for repairs and outgoings 修葺及支出方面的免税额
h8? E+0 allowance to debtor 给债务人的津贴
2~W8tv0^b2 alteration of capital 资本更改
|F?/L> alternate trustee 候补受托人
bBXUD;$ amalgamation 合并
2@$`xPg
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
r[kmgPld ambit of charges 征税范围;收费范围
3rVWehCv amended valuation 经修订的估值
kntn9G American Commodities Exchange 美国商品交易所
_{0IX American Express Bank Limited 美国运通银行
43o!Vr/S American Stock Exchange 美国证券交易所
'FmnlC1 amortization 摊销
6kHb*L Je amount due from banks 存放银行同业的款项
#s|/5[i amount due from banks abroad 存放海外银行同业的款项
>I*uo.OF amount due from holding companies 控股公司欠款
[|oOP$u amount due from local banks 存放本港银行同业的款项
JCZ 5q9b amount due to banks 银行同业的存款
pq<2:F:Kl amount due to banks abroad 海外银行同业的存款
C4t@;U=x amount due to holding companies 控股公司存款
H mVpxD+ amount due to local banks 本港银行同业的存款
5?C) v}w+ amount due to outport banks 外埠银行同业的存款
P#ot$@1v amount for note issue 发行纸币的款额
_[ufH* amount of bond 担保契据的款额
>$N ?\\# amount of consideration 代价款额
2vX!j!_ amount of contribution 供款数额
OA8iTn amount of indebtedness 负债款额
aX(Y
`g)| amount of principal of the loan 贷款本金额
T Ue=Yj amount of rates chargeable 应征差饷数额
`>skcvkm amount of share capital 股本额
rsC^Re:*jr amount of sums assured 承保款额
f-a+&DB9 amount of variation 变动幅度
~mu)Cw amount of vote 拨款数额
7&
G#&d amount payable 应付款额
v
L!?4k amount receivable 应收款额
jV|/ C Amsterdam Stock Exchange 阿姆斯特丹证券交易所
:,FI 6` analysis 分析
M07==R7 ancillary risk 附属风险
>Gi*BB annual account 周年帐目;周年帐目报表;年度决算;年结
}1pG0V4 annual accounting date 年结日期
#)EVi7UP annual allowance 每年免税额;年积金;年度津贴;年津
{,zn#hU.R annual balance 年度余额
PitDk
1T annual disposable income 每年可动用收入
{qPu}?0 annual estimates 周年预算
9|1J pb annual fee 年费
*WZ?C|6+ annual general meeting 周年大会
(eF "[,z annual growth rate 年增率;每年增长率
s
N|7 annual long-term supplement 长期个案每年补助金
~<Sb:Izld annual pensionable emolument 可供计算退休金的年薪
tk,Vp3p annual report 年报
\TTt!"aK Annual Report on the Consumer Price Index 《消费物价指数年报》
x"n)y1y annual return 周年报表;周年申报表;每年报税表格
&{H LYxh Annual Return Rules 《周年报表规则》
<&p0:S7 annual review of consumer prices 每年消费物价回顾
_q 1E4z annual roll-forward basis 逐年延展方式
@}iY(-V annual salary 年薪
B>,&{ah/5J annual statement 年度报表;年度决算表
Fd/.\s 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
wA7^ annuitant 年金受益人
b0!ZA/YC- annuity 年金
Jx4"~ 4 annuity contract 年金合约
.z&,d&E annuity on human life 人寿年金
<B3$ODGJp antecedent debt 先前的债项
?9m@ S#@ ante-dated cheque 倒填日期支票
4Q
n5Mr@< anticipated expenditure 预期开支
2g:V_% anticipated net profit 预期纯利
)6
[d'2 anticipated revenue 预期收入
#a=~a=c(^ anti-inflation measure 反通货膨胀措施
v* /}s :a anti-inflationary stance 反通货膨胀立场
`%A>{ A" apparent deficit 表面赤字
{/PiX1mn apparent financial solvency 表面偿债能力
^h\Y. apparent partner 表面合伙人
6=i@ttAK application for personal assessment 个人入息课税申请书
23~KzC application of fund 资金应用
+LeM[XX application to release as liquidator and to destruct the books of accounts and documents
x4nmDEpa 申请免除清盘人职务及毁灭帐簿与文件
R`!'c(V appointed actuary 委任精算师
^Y-
S"Ks appointed auditor 委任核数师;委任审计师
vK~tgZ& appointed trustee 委任的受托人
iP^o]4[c appointer 委任人
"Zq)y_1 apportioned pro rata 按比例分摊
K"U[OZC` apportionment 分配;分摊
@Zov&01 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
-iJ @K apportionment formula 分摊方程式
;Alw`' apportionment of estate duty 遗产税的分摊
EwH_k appraisal 估价;评估
7z^\}& appreciable growth 可观增长
t~@~XI5 appreciable impact 显着影响
;E]^7T appreciable increase 可观增长
S,%BhQ[ appreciation 增值;升值
=%+o4\N, appreciation against other currencies 相对其他货币升值
etkKVr;Kv appreciation of the exchange value of Hong Kong dollar 港元汇值上升
l&4+v.zr appreciation tax 增值税
-P'KpX:]hd appropriation 拨款;拨用;拨付
i#W0 appropriation account 拨款帐目
'k(aZ" Appropriation Bill 拨款法案
UpIt"+d2& appropriation-in-aid system 补助拨款办法
yCLDJ%8 approved assets 核准资产
|#_`aT" approved basket stock 认可一篮子证券
/agX! E4s approved budget 核准预算
l!^+Xeg~ approved charitable donation 认可慈善捐款
/!L#cUog approved charitable institution 认可慈善机构
J_ S]jE{ approved currency 核准货币;认可货币
?,0 5!] approved estimates 核准预算
I!OV+utF approved estimates of expenditure 核准开支预算
OD\F*Ry~ approved overseas insurer 核准海外保险人
1hnw+T<<W approved overseas trust company 核准海外信托公司
xU_Dg56z'& approved pooled investment fund 核准汇集投资基金
3iC$ "9!p approved provident fund scheme 认可公积金计划
$X%'je approved provision 核准拨款
(#`1[n+b`x approved redeemable share 核准可赎回股份
2N$yn approved regional stock 认可地区性证券
uw,p\:D& approved retirement scheme 认可退休金计划
GN%|'eU approved subordinated loan 核准附属贷款
Gcz@z1a=n arbitrage 套戥;套汇;套利
3
2MdDa arbitrageur 套戥者;套汇者
I"1H]@"= arbitrary amount 临时款项
fXJbC+ arrangement 措施;安排;协定
sq~9
l|F arrears 欠款
quEP" arrears of pay 欠付薪酬
p2Fff4nQ arrears of revenue 逾期未收税款;逾期未收的帐项
~p0M| articles of association 组织章程;组织细则;组织章程细则
|JD"iP: Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
4$^\s5 K ascertainment of profit 确定利润
]gHi5]\NC "Asia Clear" “亚洲结算系统”
4I97<zmrT Asia Commercial Bank Ltd. 亚洲商业银行有限公司
>|S&@< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
+>uiI4g Asian Development Fund [ADF] 亚洲发展基金
-lNq.pp3-$ Asian dollar bond 亚洲美元债券
tB i16= Asian dollar market 亚洲美元市场
R&`; C<6}D Asian dollar rate 亚洲美元利率
l,n
V*Z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
bXw!fYm& Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
[~[)C]-= asked price 沽盘;喊价;索价;卖方报价
RZg8y+jM assessable income 应评税入息
5!pof\/a assessable loss 应评税亏损
NEb M>1>^ assessable profit 应评税利润
3r]:k)J assessable value 应评税值
~Os1ir. assessed profit 估定利润
SL O~ assessed value 经评估价值
I}S~,4 assessment 评税;评定;估价;评税单
9AgTrP assessment number 评税编号;估价编号
CC<(V{Png assessment of additional tax 补加税评税
ZWH9E.uj assessment of performance 业绩评估;实绩评价
Jiv%Opo/| Assessor 评税主任
WE|-zo asset price bubbles 资产价格泡沫
'zg; *)x1/ asset-backed securities 具资产保证的证券
wcI?. assets accretion 资产增值
S);SfNh%CL assets and liabilities 资产与负债
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DM5q assets betterment statement 资产递增表;资产改进表
E1&9( L5 assets lending 实物放款;有抵押贷款
4%s6 d,6" assets of the company passing on the death 死者去世时转移的公司资产
7i$)iNW assets pledged as security for liabilities 用作负债抵押的资产
sOY+X assets portfolio 资产投资组合
f0lpwwe assets price 资产价格
|pA assets quality 资产质素
g$N/pg2>cT assets realization 资产变现
[10y 13 assets refinancing arrangement 资产再集资安排
6|Qg=4_FHt assets securitization 资产证券化
=5v=<, ] assets situated outside Hong Kong 在香港以外地方的资产
*/7+pk( assets stripping 削减资产;拆卖资产
Tt.#O~2:9 assets value 资产值
Zr%,F[j? assignee 承让人
(5Z*m<]c assignment 转让;转让书;转让契
~7$4w# of0 assignment of interest 权益转让
?b8 : assignment of letters patent and trade mark 专利证书及商标转让
=
@EN]u assignment of property 物业转让;物业转让书
Ac2,A> assignment right 转让权
p!OCF]r assignor 转让人
]#fmih^ associate 有联系的人;有关连人士;相联者;合伙人;联系人
,L.*95, Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
@> ]O6P2 associate member 附属会员
;;zQV D )X associated body corporate 相联法人团体
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EyAhB associated company 相联公司;联属公司
z3bRV{{YqN associated corporation 相联法团
nN]GO} Association of Chartered Certified Accountants [ACCA] [United Kingdom]
1j!LK- 公认会计师公会〔英国〕
w I7iE4\vz Association of Futures Exchange Brokers 香港期货经纪协会
fy6<KEea Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
NZTG)< association of underwriters 承保人组织
UCz\SZ{za assumption of control 接管
}^@Q9<P^E assurance 担保;保险;转易;转易书
vo]!IY assurance of interest 权益的转易
`;7eu= at 19XX price 按一九XX年价格计算
6Bop8B at a discount 按赔价计算;按贴水价格计算;打折扣
`u't at a premium 按溢价计算;按升水价格计算
~fV\
X* at call 通知付款;按通知
djk?;^8 at constant market price 按固定市价计算
Jx jP'8 at constant price 按固定价格计算
+~x'1*A_ at cost 按成本计算
%lbDcEsf9 at current market price 按当时市价计算;按现时市价计算
A%[BCY_ at current price 按当时价格计算;按现时价格计算
3!H&bOF at factor cost 按要素成本计算;按生产要素成本计算
JdK'~-L at money-of-the-day price 按付款当日价格计算
pXy'S s@y at or better 按指定或较佳价位〔买卖指令〕
U{JD\G8m at par 按面值计算;平价
FoNkISzW
at sight 见票即付
~v$1@DQ} at the close 按收市盘
v/m} {&K at the opening 按开市盘
.S{FEV attestation 见证;见证条款
jGSY$nt9 at-the-money option 平价期权
M&v;#CV attorney 受权人;受托代表人
T@ 4R|P&{) attornment 新拥有人承认书
_&wrA3@/L attributable profit 可归属利润
Z"pCDW) attributable share value 可归属股份价值
5{"v/nXV Auckland Stock Exchange 奥克兰证券交易所
XYh)59oM% auction 拍卖
x* 9 Xu"? auctioneer 拍卖商
J\@W+/#dF audit 审计;核数
!2o1c Audit Commission 审计署
%6%~`((4 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Pss$[ % 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
V`WSZ audit review 帐目审查
cs]h+yE Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
pK|~G."6e audited account 审计帐目;经审计的帐目
k Xg&}n7 audited annual account 经审计的周年帐目
LJc"T)>$` audited balance sheet 经审计的资产负债表
rsaN<6#_^Q auditor 核数师;核数主任;审计师
\2c3Nsra auditor's certificate 核数师证明书;审计师证明书
a$AR auditor's report 核数师报告;审计师报告
++=f7yu Aussie bond 澳元债券
vmj'X>Q austerity budget 紧缩预算
li37* Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
[pRRBMho Australia All Ordinaries Index 澳洲所有普通股票指数
1`Ig A0V`" Australian Dollar [AUD] 澳元
@PZ{( Australian Options Market 澳大利亚期权市场
3!u`PIQv Australian Securities Commission 澳洲证券事务监察委员会
wU5.t-|` Australian Society of Certified Practising Accountants 澳洲执业会计师公会
V"Sa9P{y" Australian Stock Exchange 澳大利亚证券交易所
!0Mx Bem Austrian Schilling [ATS] 奥地利先令
-\9K'8 C authentication 认证;鉴证
EEn8]qJC authority to purchase 委托购买证;委购书
4aGVIQ authorization 认可;核准;授权;授权书
$VxKv7: authorization by direction 指示授权
GiK4LJ~cH) authorization by instruction 指令授权
E~y(@72) authorization by warrant 令状授权
PU2^4h/[` authorization of unit trust 单位信托的认可
0#S#v2r5 authorized agent 指定代理人
_m.w5nJ authorized capital 法定资本
x>bGxDtu* authorized clerk 出市员
lS96Z3k"SB authorized dealer 认可交易商
*yZ `aKfH authorized financial institution 认可财务机构
{zTnE?(o` authorized fund 认可基金
z}a9%Fb authorized fund house 获授权的基金公司;认可基金公司
fjd)/Gg authorized institution 认可机构
}ip3d m authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
0g`$Dap authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
p>l:^-N;f authorized insurer 获授权保险人;获认可承保人
i,B<k 0W9 authorized investment 特准投资项目
dJjkH6%} authorized person 获授权人
M-8`zA2 authorized representative 获授权代表
KjNA PfL authorized share capital 法定股本
@Cml^v@`L automated quotation system 自动报价系统
F;L8FL- Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
|Zk2]eUO+ 自动交易系统〔香港期货交易所有限公司〕
SaIY-PC automatic adjustment mechanism 自动调整机制
|E9'ii&?B automatic adjustment system 自动调整系统
^)UX#D3b Automatic Clearing House 自动票据交换所
6Vj=SYK automatic exchange rates accumulation system 自动化汇率累集系统
%6W%-` Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{[)n<.n[g automatic teller machine [ATM] 自动柜员机
vB%os Qm autopay 自动转帐
+,1 Ea ) available assets 可用资产
n'@*RvI: available fiscal reserve 现存财政储备
>/4N :=.h available profit 可用利润
}n( ?| Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
;Rljx3!N average 平均;平均数;海损
ntntB{t average basic salary 平均基本薪金
,
.E> average consumer expenditure 平均消费开支;一般消费开支
E1`TQA average cost 平均成本
:>y;*x0w average cost of land production 增辟土地平均成本
X`fb\}~R( average daily turnover 平均每日成交额
cN-$;Ent average daily wage rate 平均每日工资率
jVPX]8 average expenditure pattern 平均开支模式
SJ2l6 average growth rate 平均增长率
al" =ld( average net fixed assets 固定资产平均净值
L++qMRk9 average of relatives 相对价格平均数
D&{CC average price 平均价格
TI|h average propensity to consume 平均消费倾向;一般消费倾向
v1rTl5H average propensity to save 平均储蓄倾向;一般储蓄倾向
v`@NwH<r average rate 平均率
/Nkxb& average revenue 平均收入;平均收益
s1]m^, average stock 平均库存;平均存货
G}Ko*:fWS average yearly rent 平均年租
?C`r3 avoidance of double taxation 避免双重课税
*XOLuPL>6) avoidance of tax 避税