A:
5%r:hO @S A share A股;甲类股份
mJU1n
abatement of tax 减税;减扣免税额
4Tdp;n\F ABN AMRO Bank N.V. 荷兰银行
Mg"e$m above-the-line expenditure 线上项目支出;经常预算支出
,1K`w:uhS above-the-line receipt 线上项目收入;经常预算收入
<%Al(Lm0 ABSA Asia Limited 南非联合亚洲有限公司
}Fq~!D
Ee absolute change 绝对数值变更
f(Su absolute expenditure 实际开支
e 48N[p absolute guideline figure 绝对准则数字
R:+cumHr
absolute interest 绝对权益
s~p(59 absolute order of discharge 绝对破产解除令
;_~9".'<d absolute profit margin 绝对利润幅度
>0X_UDAWz absolute value 实值;绝对值
[r#m +R"N absolutely vested interest 绝对既得权益
f>CJ1;][{ absorbed cost 已吸收成本;已分摊成本
;% <[*T:*' absorption 吸收;分摊;合并
K[q{)>,9 absorption rate 吸收率;摊配率;分摊率
oKMr Pr[` ACB Finance Limited 亚洲商业财务有限公司
7 /6Zp? acceptable form of reciprocity 合理的互惠条件
?-v]+<$ Y acceptable rate 适当利率;适当汇率
=w5]o@ acceptance agreement 承兑协议
PDgd'y acceptance for honour 参加承兑
'.B5CQ acceptor 承兑人;接受人;受票人
\{EYkk0] acceptor for honour 参加承兑人
xqQLri} accident insurance 意外保险
iJU=98q Accident Insurance Association of Hong Kong 香港意外保险公会
H`bS::JI- accident insurance scheme 意外保险计划
iSP}kM} accident year basis 意外年度基准
+RBX2$kB accommodation 通融;贷款
le|Rhs%Z% accommodation bill 通融票据;空头票据
goqm6L^Cu accommodation party 汇票代发人
H$ZLtPv5 account balance 帐户余额;帐户结余
91#rP|88; account book 帐簿
B&+)s5hh account collected in advance 预收款项
dW5@Z-9 account current book 往来帐簿
,;@vVm'} account of after-acquired property 事后取得的财产报告
}' p"q) account of defaulter 拖欠帐目
%dwI;%0 account payable 应付帐款
R>D [I. account payee only [A/C payee only] 只可转帐;存入收款人帐户
R wTzS; account receivable 应收帐款
<kCOg8<y
: account receivable report 应收帐款报表
@P)2ZGG account statement 结单;帐单;会计财务报表
HO_!/4hrU account title 帐户名称;会计科目
egmNX't6f5 accountant's report 会计师报告
;XIDu6 Accountant's Report Rules 会计师报告规则
IZ_?1%q>} accounting and auditing procedure 会计与审计程序;会计与核数程序
5AbY 59 Accounting Arrangements 《会计安排》
XiMd|D accounting basis 会计基础
Q?2GwN accounting by Official Receiver 破产管理署署长呈交的帐目
Nu;?})tF Accounting Circular 《会计通告》
HcQ)XJPK accounting class 会计类别
QJy1j~9x accounting date 记帐日期;会计结算日期
K>vi9,4/ks accounting for money 款项核算
$%6.lQ Accounting Officer 会计主任
#LR.1zZ accounting period 会计报告期;会计期
k`((6 accounting policy 会计政策;会计方针
{)n@Rq\=v accounting practice 会计惯例
d:Oo5t)MN accounting principle 会计准则
oZ_,WwnE accounting record 会计记录
X`20=x accounting report 会计报告
>{)\GK0i7 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
nX_w F`n" Accounting Society of China 中国会计学会
8ZF!}kb0F accounting statement 会计报表
}nRTw2-z accounting system 会计制度;会计系统
34,'smH i% accounting transaction 会计事项;帐务交易
K!,9qH accounting treatment 会计处理
6rMXv0) accounting year 会计年度
TWM^5
L :U accretion 增值;添加
W#@6e')d accrual 应计项目;应累算数目
{.])'~[U accrual basis 应计制;权责发生制
=o:1Rc7J accrual basis accounting 应计制会计;权责发生制会计
/K(l[M accrue 应累算;应计
N9#5 P! accrued benefit 应累算利益
J9/EJ'My accrued charges 应计费用
Z*+y?5+L"P accrued cumulative preference share dividend 应累算的累积优先股股息
Z<iK(?@O accrued expenses 应累算费用
.L~
NX/V accrued interest payable 应付利息;应计未付利息
t"Bp#
U1 accrued interest receivable 应收利息;应计未收利息
`&:>?Y/X2 accrued right 累算权益
_fdD4-2U accruing profit 应累算的利润
jmG)p|6 accumulated fiscal reserve 累积财政储备
9tWpxrig% accumulated profit 累积利润;滚存溢利
(l -l
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PA*1]i#2M= accumulation of surplus income 累积收益盈余
7_R[=t acquired assets 既得资产
|'``pq/}_ acquisition 收购;购置;取得
OFxCV`>ce acquisition cost 购置成本
j>?`N^ acquisition expenses 购置费用
ceuEsQ} acquisition of 100% interest 收购全部股权
..R JHa6B acquisition of control 取得控制权
?
q_% acquisition of fixed assets 购置固定资产
A%cJ5dF8~ acquisition of shell “买壳”
j 8)*'T acquisition price 收购价
,e^~(ITaq act of God 天灾
Zu*7t<W acting partner 执事合伙人
Z,DSTP\| active market 买卖活跃的市场;交投畅旺的市场;旺市
8!{
}WLwb active partner 积极参与的合伙人
IF cre active trading 交投活跃
xn>N/+, actual circulation 实际流通
M.\XG}RR actual cost 实际成本
AyNpY_B0c actual expenditure 实际开支;实际支出
3+\Zom4 actual income 实际入息;实际收入;实际收益
Z*b$&nM actual market 现货市场
<G0Ut6J> actual price 现货价;实际价格
!"ir}Y% actual profit 实际利润
H.;2o(vD actual quotation 实盘;实际价位;实际报价
9^&B.6! 6 actual year basis 按实际年度计算
-Q/wW4dE= actuals 实货
IE3GZk+a~ actuarial investigation 精算调查
Y4+]5;B8 actuarial principle 精算原则
1(pv3 actuarial report 精算师报告
rp4{lHw>C/ Actuarial Society of Hong Kong 香港精算学会
aCJ-T8?' actuarial valuation 精算师估值
_F(Np\%_ actuary 精算师
^E_chx-e} ad referendum agreement 暂定协议;有待覆核的协定
gCF9XKW ad valorem duty 从价税;按值征税
T[I7.8g ad valorem duty system 从价税制
bXeJk]#y ad valorem fee 从价费
*&tTiv{^ ad valorem tariff 从价关税
a)*(**e$*i additional allowance 额外免税额
iaJLIr l additional amount for unexpired risk 未过期风险的额外款额
H&
$M/` additional assessable profit 补加应评税利润
6HPuCP additional assessment 补加评税
LLFQ5py{ additional commitment 额外承担
l_4^TYF additional commitment vote 额外承担拨款
Cd]g+R}j additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
P'o]#Az additional dependent parent allowance 供养父母额外免税额
^ p7z3ng additional provision 额外拨款
A9KPU: additional stamp duty 附加印花税
Kf6D)B 26 additional tax 补加税罚款;补加税款
)W6l/ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
E`.:V<KW/ adjudged bankrupt 被裁定破产
{6O}E9 adjudicated bankrupt 裁定破产人
P @J)S ? adjudication fee 裁定费;评定印花税额手续费;评估契据费
~xv3R adjudication of bankruptcy 裁定破产;宣告破产
;Ea8> adjudication of insolvency 裁定无力偿还债务
dq%C~j{v adjusted actual 经调整的实数;调整后的实数
|&@`~OBa adjusted current assets 经调整的流动资产;调整后的流动资产
r/@ Wn adjusted figure 经调整的数字;调整后的数额
U%0|LQk5 adjusted liabilities 经调整的负债;调整后的负债
Xy. /1`X adjusted loss 经调整的亏损;调整后的亏损
i&p6UU adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
z7z9lDS adjusted profit 经调整的利润;调整后的利润
,@fx[5{ adjusted surplus 经调整的盈余额;调整后的盈余额
>4q6 adjusted value 经调整的价值;调整后的价值
`EfFyhG$ adjustment 调整;修订;理算〔保险〕
u9(42jj[$U adjustment centre 调剂中心
'(SivD adjustment lag 调整过程的时间差距;调整时差
yeMe2Zx adjustment mechanism 调整机制
`\P1Ff@z0 adjustment of loss 亏损调整
UCup {pDp adjustment process 调整过程;调整程序
\D};0#G0& adjustment range 调整幅度
ei>iXDt administered exchange rate 受管制汇率
zC*dJXt@ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
?~IdPSY administration expenses 行政费用
cv1PiIl administration fee 手续费;行政费
,)N/2M\B- administration in bankruptcy 破产管理
itE/QB administration order 遗产管理令
&EYoviFp administrator 管理人;遗产管理人
>j7]gi( administrator of the estate 遗产管理人
t3g+>U_m admission of debt 债项承认书
w ~"%&SNN admission of proof 接纳债权证明
E^gN]Z"O advance 放贷款项;垫付款项;预支款项;预付款项
s(ap~UCOw advance account 暂支帐目;预付款帐户
h6IO ;:P) advance compensation 预付补偿金
2.=G advance from shareholder 股东垫款
>6[d&SM6 advance pending reimbursement 预支以待日后付还
$-|$4lrS advanced economy 先进经济体系
{2QP6X sJ advancement 预付;预付财产
0~+*$W advances warrant 垫款令
B'mUDW8\D advancing 贷出
Q^=0p0 adverse balance 逆差
6nJQP a adverse exchange 逆汇
jse!EtB: advertisement addressed to shareholders 在报章刊登的致股东通告
(`_fP.Ogb advice for collection 托收通知书
u.G aMl4 ( advice of drawing 提款通知书;汇票通知书
{LVA_7@ advice of payment 付款通知
BJ\81 R Advisory Committee [Securities and Futures Commission]
WMW=RgiW\ 谘询委员会〔证券及期货事务监察委员会〕
ir>S\VT4 Advisory Committee on Diversification 经济多元化谘询委员会
\rATmjsKzS affidavit 誓章;遗产申报誓章
Vr d16s
affidavit of no receipt 述明无收款的誓章
sP}u zS affiliate 联号;联营公司;附属公司
x%O6/rl affiliated company 附属公司;联号;联营公司
,L.V>Ae affirmation [estate duty] 非宗教式宣誓〔遗产税〕
_"OE}$C affordability 负担能力
LE)$_i8gX African Development Bank [AfDB] 非洲开发银行
@Kn@j D; after-acquired property 事后取得的财产
SjY|aW+wAL after-hours dealing 市后交易
xG(iSuz after-tax profit 税后盈利;税后利润;税后溢利
ycwkF$7 agency agreement 代理协议
CW/<?X<!n agency expenses 代理机构的开支
LEe{fc?{ agency fee 代理费
-"{g kjuv Agency Law 《代理法》
,%BDBZ agent 代理人;承销人
G,c2?^#n agent of company 公司代理人
_~D#?cFY6 agent's fee 代理人费;经纪费
*0eV9!y aggregate 总计;总数;总体数字
Zy.ls&<: aggregate amount 总款额;总额
a1Q%Gn@R aggregate assets and liabilities 总体资产与负债
e ky1} aggregate at constant price 按固定价格计算的总体数字
$TS97'$ aggregate demand 总需求
[Y?Y@x"MZ aggregate gross position 总持仓量
H'7s`^-
>I aggregate limit 总限额
B[6k
[Vs aggregate of salaries tax 合计薪俸税
`S5::U6E aggregate performance 总体表现;总体业绩
{]Cn@.TPD aggregate supply 总体供应
Vp0_R9oQ aggregate surplus 总盈余
}~NXiUe aggregate total 整体总额
!*HJBZ]q aggregate value 总值;合计价值
`m8WLj aggregated basis 合计基准
?E(X>tH aggregated net chargeable income 合计应课税入息实额
!f&hVLs0 aggregation 合并计算;合计;总和
`u7^r^>A aggregation of incomes of husband and wife 夫妇入息合并计算
RHpjJZUV aggregation of property 财产的总和
R*FDg;t4 agio 差价;贴水
C"mWO Y2] 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》
lN8l71N^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
1
?Zw 《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》
En#Q
p3 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Cz$q"U 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Lfdg5D5.P Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ij~- 《香港政府和大韩民国政府关于相互促进和保护投资协定》
](8F]J , agreement for a settlement 授产协议
~(yW#'G agreement for assignment 转让协议
L|:CQ agreement for sale 售卖协议;买卖协议
/#&jF:h agreement for sale and purchase 买卖协议
2"6qg>]-t agreement for the payment of interest 支付利息协议
;Zj(**#H agreement for the repayment of money 还款协议
_Gaem"k| agreement of reinsurance 再保险协议
arRU` 6? Agricultural Bank of China 中国农业银行
>;bym) air passenger departure tax 飞机乘客离境税
=$L+J O Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
cDzb}W*UM airport tax 机场税
}<@-= alcohol duty 酒精税
1-N+qNSD` alienation 让与;让渡;转让
~K;hXf alimony 生活费;赡养费
-:"KFc8A All Ordinaries Index [AOI] 所有普通股指数
EY3F9h3xM| all risks 全险;综合险
osdoL All Sales Record for Stock Market 《股票市场成交报告》
CY{!BV' Allied Capital Resources Limited 新联财务有限公司
8O(L;&h all-items index [Consumer Price Index] 总指数〔消费物价指数〕
tLN^k;w allocation letter 拨款信件
3 =c#LUA` allocation of fund 分配款项;预留款项
;m>/tD%
allocation of profit 利润分配;溢利分配
wfEL
.h allocation warrant 拨款令
~e]B[>PT allotment 分配;配股
}&v-<qC^ allotment notice 股份配售通知;配股通知
HwZl"!;Mry allotment of shares 股份分配
HC1<zW[ allowable 可获宽免;免税的
nCp_RJu allowable business loss 可扣除的营业亏损
e57R6g)4 allowable expenses 可扣税的支出
<|?)^;R5! allowance 免税额;津贴;备抵;准备金
]W4{|%@H" allowance for debts 债项的免税额
`Mbs6AJ allowance for depreciation by wear and tear 耗损折旧免税额
0sH~yvM5 allowance for funeral expenses 殡殓费的免税额
|HYST` allowance for inflation 为通货膨胀而预留的款项;通胀准备金
s :BW}PM allowance for repairs and outgoings 修葺及支出方面的免税额
%G,7Ul1f allowance to debtor 给债务人的津贴
:) -` alteration of capital 资本更改
QG~6mvD alternate trustee 候补受托人
j}s/)}n| amalgamation 合并
.taP2^2Z ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
G!=(^G@J; ambit of charges 征税范围;收费范围
s3y GL amended valuation 经修订的估值
Skr0WQ American Commodities Exchange 美国商品交易所
Yt,MXm\ American Express Bank Limited 美国运通银行
^Go,HiB American Stock Exchange 美国证券交易所
44B D2`nF amortization 摊销
XqUQ{^;aI amount due from banks 存放银行同业的款项
XksI .]tfj amount due from banks abroad 存放海外银行同业的款项
v_pe=LC{-e amount due from holding companies 控股公司欠款
n}e%c B amount due from local banks 存放本港银行同业的款项
.boBb< amount due to banks 银行同业的存款
@>.aQE amount due to banks abroad 海外银行同业的存款
8 l)K3;q_ amount due to holding companies 控股公司存款
JhwHsx/ amount due to local banks 本港银行同业的存款
V_D wHq2 amount due to outport banks 外埠银行同业的存款
ai1;v@1 amount for note issue 发行纸币的款额
G3+e5/0 amount of bond 担保契据的款额
FE{c{G< amount of consideration 代价款额
QKx(S=4jQ amount of contribution 供款数额
o#1Ta7Ro amount of indebtedness 负债款额
pU<J?cU8N amount of principal of the loan 贷款本金额
bc~$" amount of rates chargeable 应征差饷数额
9&Un|cr amount of share capital 股本额
T+zhj++ amount of sums assured 承保款额
TbT/ 5W3 amount of variation 变动幅度
8-7Ml3G* amount of vote 拨款数额
$ta JVVF amount payable 应付款额
4&%H;Q amount receivable 应收款额
|6DJ5VFzD Amsterdam Stock Exchange 阿姆斯特丹证券交易所
, %8)I(" analysis 分析
p{W
Amly ancillary risk 附属风险
?I?~BWu annual account 周年帐目;周年帐目报表;年度决算;年结
D|m0Vj b annual accounting date 年结日期
7][fciZN annual allowance 每年免税额;年积金;年度津贴;年津
#I.~+M annual balance 年度余额
`Npo|.?= annual disposable income 每年可动用收入
kdlmj[= annual estimates 周年预算
#W|Obc]K annual fee 年费
skan1wQ annual general meeting 周年大会
9xq3>( annual growth rate 年增率;每年增长率
{jQLr7' annual long-term supplement 长期个案每年补助金
("j;VqYUL annual pensionable emolument 可供计算退休金的年薪
u,`3_I^ annual report 年报
GHn0(o &K Annual Report on the Consumer Price Index 《消费物价指数年报》
{ pQJ.QI annual return 周年报表;周年申报表;每年报税表格
.|g@#XIwe# Annual Return Rules 《周年报表规则》
&v1E)/q{Z annual review of consumer prices 每年消费物价回顾
}` H{;A
h annual roll-forward basis 逐年延展方式
r(Z?Fs/ annual salary 年薪
~MC5rOA annual statement 年度报表;年度决算表
59SL
mj Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
[A{o"zY annuitant 年金受益人
RsS:I6L annuity 年金
oQV3 annuity contract 年金合约
KU{zzn;g annuity on human life 人寿年金
f{O-\ antecedent debt 先前的债项
KehM.c^ ante-dated cheque 倒填日期支票
ar,v/l>d4N anticipated expenditure 预期开支
0F![<5X anticipated net profit 预期纯利
qNHI$r' anticipated revenue 预期收入
LEtGrA/%@b anti-inflation measure 反通货膨胀措施
4gev^/^^ anti-inflationary stance 反通货膨胀立场
^[}W} j> apparent deficit 表面赤字
.o]I^3tfc apparent financial solvency 表面偿债能力
}a,ycFt apparent partner 表面合伙人
7G;1n0m-T application for personal assessment 个人入息课税申请书
ml^=y~J[ application of fund 资金应用
B6TE9IoSb8 application to release as liquidator and to destruct the books of accounts and documents
5{+2#- 申请免除清盘人职务及毁灭帐簿与文件
L'`Au/%S} appointed actuary 委任精算师
.=<s@Sg,t appointed auditor 委任核数师;委任审计师
p^q/u appointed trustee 委任的受托人
+cYDz#3% appointer 委任人
YU+P+m2X apportioned pro rata 按比例分摊
+aM[!pW(e apportionment 分配;分摊
st)v'ce, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
W.cc!8 apportionment formula 分摊方程式
3X;>cv#B apportionment of estate duty 遗产税的分摊
_%Xp2`m appraisal 估价;评估
z)v o appreciable growth 可观增长
z^T;d^OJc appreciable impact 显着影响
nHDKe)V appreciable increase 可观增长
IgwHC0W appreciation 增值;升值
&nVekE:! appreciation against other currencies 相对其他货币升值
C@]D*k appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Bfo#N31F} appreciation tax 增值税
uqI'e_&=&5 appropriation 拨款;拨用;拨付
!O`j appropriation account 拨款帐目
p<0=. ~ Appropriation Bill 拨款法案
oHv.EO appropriation-in-aid system 补助拨款办法
>?ar approved assets 核准资产
q "T? approved basket stock 认可一篮子证券
hWFOed4C approved budget 核准预算
3dbaCusT$ approved charitable donation 认可慈善捐款
: *[mvF approved charitable institution 认可慈善机构
V9Mr&8{S4 approved currency 核准货币;认可货币
;r6YIS4@ approved estimates 核准预算
q27q/q8 approved estimates of expenditure 核准开支预算
=L1%gQJJ& approved overseas insurer 核准海外保险人
)!E: approved overseas trust company 核准海外信托公司
L;vglS=l; approved pooled investment fund 核准汇集投资基金
{:_*P
TVk approved provident fund scheme 认可公积金计划
q&&"8.w- approved provision 核准拨款
U&Atgv approved redeemable share 核准可赎回股份
n{~&^Nby*I approved regional stock 认可地区性证券
X@Zt4)2# approved retirement scheme 认可退休金计划
E>*Wu<< approved subordinated loan 核准附属贷款
iR{@~JN=) arbitrage 套戥;套汇;套利
4G;KT~Cgb arbitrageur 套戥者;套汇者
}1V+8'D arbitrary amount 临时款项
Lk$Mfm5"M arrangement 措施;安排;协定
KQ6][2- arrears 欠款
R)$]r>YZF arrears of pay 欠付薪酬
3*j1v:x` arrears of revenue 逾期未收税款;逾期未收的帐项
CH!\uK22 articles of association 组织章程;组织细则;组织章程细则
nm%qm Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
c2:, ascertainment of profit 确定利润
e&8Meiv+d "Asia Clear" “亚洲结算系统”
NRP)'E Asia Commercial Bank Ltd. 亚洲商业银行有限公司
3$K[(>s Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
[okV[7 Asian Development Fund [ADF] 亚洲发展基金
A/}[Z\C Asian dollar bond 亚洲美元债券
HA}q.L]# Asian dollar market 亚洲美元市场
?z-nY,'^uq Asian dollar rate 亚洲美元利率
DoO
;VF Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
f>cUdEPBb Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
|?^N@ asked price 沽盘;喊价;索价;卖方报价
lB/^ assessable income 应评税入息
;*FY+jM assessable loss 应评税亏损
F g):>];<9 assessable profit 应评税利润
N.]~%)K:{ assessable value 应评税值
EW4a@ assessed profit 估定利润
IUh9skW5 assessed value 经评估价值
^2%)Nq; O assessment 评税;评定;估价;评税单
9fTl6?x assessment number 评税编号;估价编号
be_h
uZ assessment of additional tax 补加税评税
mRyf+O[ assessment of performance 业绩评估;实绩评价
+jq@!P"}d Assessor 评税主任
=^*EM<WG) asset price bubbles 资产价格泡沫
%yKcp5_ asset-backed securities 具资产保证的证券
vmOye/?k assets accretion 资产增值
AA ~7"2e assets and liabilities 资产与负债
Lp }V 94xT assets betterment statement 资产递增表;资产改进表
!H c6$ assets lending 实物放款;有抵押贷款
.-MJ5 d: assets of the company passing on the death 死者去世时转移的公司资产
jw\4`NZ] assets pledged as security for liabilities 用作负债抵押的资产
ouo IbA9X assets portfolio 资产投资组合
A(BjU:D(Oj assets price 资产价格
I~p*~mLh' assets quality 资产质素
Lr\(7r assets realization 资产变现
)w&|VvM )L assets refinancing arrangement 资产再集资安排
O5+Ah% assets securitization 资产证券化
}z\ t}lven assets situated outside Hong Kong 在香港以外地方的资产
##F$8d)q assets stripping 削减资产;拆卖资产
mAIl)mq|g assets value 资产值
4XJ']M(5; assignee 承让人
G\k&sF assignment 转让;转让书;转让契
v1}ijls assignment of interest 权益转让
Td7Q%7p: assignment of letters patent and trade mark 专利证书及商标转让
~+BU@PHv assignment of property 物业转让;物业转让书
'h~IbP assignment right 转让权
%zEy.7Ux assignor 转让人
%'=TYvB 2 associate 有联系的人;有关连人士;相联者;合伙人;联系人
CV{ZoY Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
:U'n0\ associate member 附属会员
VB8eGMo associated body corporate 相联法人团体
j1K~zG associated company 相联公司;联属公司
GuL0:, associated corporation 相联法团
QL2LIs Association of Chartered Certified Accountants [ACCA] [United Kingdom]
&pz`gna 公认会计师公会〔英国〕
e,#5I(E Association of Futures Exchange Brokers 香港期货经纪协会
g3%x"SlIU Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
k6@ association of underwriters 承保人组织
C deV3 assumption of control 接管
0N4ZV}s,d assurance 担保;保险;转易;转易书
7hMh%d0d(_ assurance of interest 权益的转易
Tb:'M:dM" at 19XX price 按一九XX年价格计算
SnvT !ca at a discount 按赔价计算;按贴水价格计算;打折扣
)M[FPJP} at a premium 按溢价计算;按升水价格计算
9T`YHA'g at call 通知付款;按通知
|@R/JGB^ at constant market price 按固定市价计算
&lzCRRnvt at constant price 按固定价格计算
wxvVtV{u>| at cost 按成本计算
]PL\;[b> at current market price 按当时市价计算;按现时市价计算
3y:),;|5 at current price 按当时价格计算;按现时价格计算
ab)ckRC at factor cost 按要素成本计算;按生产要素成本计算
ga;t`5+d at money-of-the-day price 按付款当日价格计算
F60m]NUM)c at or better 按指定或较佳价位〔买卖指令〕
7pep\ at par 按面值计算;平价
}PDtx:T- at sight 见票即付
9nlj{(
at the close 按收市盘
o?.VW/" at the opening 按开市盘
XJS^{=/ attestation 见证;见证条款
YCzH@94QeV at-the-money option 平价期权
S4(?=,^- attorney 受权人;受托代表人
,L>{(Q) attornment 新拥有人承认书
TDg<&ND3 attributable profit 可归属利润
XC/M:2$ attributable share value 可归属股份价值
Z%3)w. Auckland Stock Exchange 奥克兰证券交易所
NJoHrhC=' auction 拍卖
* "?,. auctioneer 拍卖商
'?{L
gj^R audit 审计;核数
-I#<?=0B Audit Commission 审计署
m,w^,) Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
?&U~X)Q 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〕
@fVz
* audit review 帐目审查
S|yDGT1 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
dOgc%(kz audited account 审计帐目;经审计的帐目
%/s+-j@s: audited annual account 经审计的周年帐目
0.(7R,- audited balance sheet 经审计的资产负债表
6Ol)SQE, auditor 核数师;核数主任;审计师
!@+4&B= auditor's certificate 核数师证明书;审计师证明书
~_-+Q=3 auditor's report 核数师报告;审计师报告
{K/xI Aussie bond 澳元债券
=1O;,8` austerity budget 紧缩预算
;1TQr3w Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
O4a~(*f Australia All Ordinaries Index 澳洲所有普通股票指数
a][Tb0Ox Australian Dollar [AUD] 澳元
('=Q[ua7-( Australian Options Market 澳大利亚期权市场
poqNiOm4% Australian Securities Commission 澳洲证券事务监察委员会
HGj[\kU~ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
?#ywUEY* i Australian Stock Exchange 澳大利亚证券交易所
YQO9$g0%
~ Austrian Schilling [ATS] 奥地利先令
`<R^ZL, authentication 认证;鉴证
-b
)~ authority to purchase 委托购买证;委购书
}72 +i authorization 认可;核准;授权;授权书
r6 pz(rCs} authorization by direction 指示授权
{qS Ye!` authorization by instruction 指令授权
{qH+S/ authorization by warrant 令状授权
>-`-D=!V authorization of unit trust 单位信托的认可
ai4ro"H authorized agent 指定代理人
cI<T/~P authorized capital 法定资本
c+1<3)Q< authorized clerk 出市员
%IUTi6P
l authorized dealer 认可交易商
6WLq>Jo authorized financial institution 认可财务机构
7Uh/Gl authorized fund 认可基金
D;DI8.4`N authorized fund house 获授权的基金公司;认可基金公司
dFnu&u" authorized institution 认可机构
P>*`<$FR authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
`DP4u\6_ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
{E1^Wn1M authorized insurer 获授权保险人;获认可承保人
x$bCbg authorized investment 特准投资项目
_ukBp*u authorized person 获授权人
r"KW\HN8 authorized representative 获授权代表
>T29kgF2 authorized share capital 法定股本
7 /DDQ automated quotation system 自动报价系统
>?$qKu Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Bjb8#n04 自动交易系统〔香港期货交易所有限公司〕
BUla2p automatic adjustment mechanism 自动调整机制
95tHire automatic adjustment system 自动调整系统
:YmFQ>e? Automatic Clearing House 自动票据交换所
9 NC'iFQ# automatic exchange rates accumulation system 自动化汇率累集系统
EI&)+cC Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
l9NET automatic teller machine [ATM] 自动柜员机
^JB5-EtL( autopay 自动转帐
P;p20+ available assets 可用资产
TaTw,K|/ available fiscal reserve 现存财政储备
O-<nLB!Wf available profit 可用利润
lhFv2.qR Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
~NwX,-ri average 平均;平均数;海损
$-mwr,i average basic salary 平均基本薪金
gJ5|P
. average consumer expenditure 平均消费开支;一般消费开支
nrz2f7d$ average cost 平均成本
59a7%w average cost of land production 增辟土地平均成本
Jn1(- average daily turnover 平均每日成交额
0tN/P+!| average daily wage rate 平均每日工资率
p=f8A71 average expenditure pattern 平均开支模式
_^] :tL6 average growth rate 平均增长率
+H3;{ h9, average net fixed assets 固定资产平均净值
!O/(._YB` average of relatives 相对价格平均数
qMcOSZ%8J average price 平均价格
f\vg<lca average propensity to consume 平均消费倾向;一般消费倾向
3*<~;Z' z4 average propensity to save 平均储蓄倾向;一般储蓄倾向
EwOi` g average rate 平均率
E#M4{a1 average revenue 平均收入;平均收益
u-X P` average stock 平均库存;平均存货
_R|8_#yM average yearly rent 平均年租
_/a8X:[( avoidance of double taxation 避免双重课税
Ap%tm)@1 avoidance of tax 避税