A:
\{Yi7V
Xv A share A股;甲类股份
6Z,j^: B abatement of tax 减税;减扣免税额
8}A+{xVp8 ABN AMRO Bank N.V. 荷兰银行
J8>8@m6 above-the-line expenditure 线上项目支出;经常预算支出
:RqTbE4B above-the-line receipt 线上项目收入;经常预算收入
3u tJlD ABSA Asia Limited 南非联合亚洲有限公司
BB)(#yoi absolute change 绝对数值变更
|Qa [N( absolute expenditure 实际开支
<q dM absolute guideline figure 绝对准则数字
{dk%j~w8 absolute interest 绝对权益
I8%2tLVY absolute order of discharge 绝对破产解除令
q\xT absolute profit margin 绝对利润幅度
<,Z6=M` absolute value 实值;绝对值
"F.0(<4) absolutely vested interest 绝对既得权益
YR\pt8(z? absorbed cost 已吸收成本;已分摊成本
$v#\bqY absorption 吸收;分摊;合并
VEtdp*ot absorption rate 吸收率;摊配率;分摊率
Kj+=?R~}S ACB Finance Limited 亚洲商业财务有限公司
$vQ#ah/k acceptable form of reciprocity 合理的互惠条件
|oL}c!0vs acceptable rate 适当利率;适当汇率
u5LrZt]k acceptance agreement 承兑协议
EU0b>2n4 acceptance for honour 参加承兑
555*IT3b acceptor 承兑人;接受人;受票人
F79!B acceptor for honour 参加承兑人
7/:C[J4GTN accident insurance 意外保险
lCznH?[ Accident Insurance Association of Hong Kong 香港意外保险公会
ujt0?DM accident insurance scheme 意外保险计划
}CoR$K accident year basis 意外年度基准
,Zs"r}G^ accommodation 通融;贷款
Z_tK3kQa@& accommodation bill 通融票据;空头票据
^kElb;d accommodation party 汇票代发人
YgFmJ.1 account balance 帐户余额;帐户结余
Go8?8* account book 帐簿
IeZgF> account collected in advance 预收款项
MeSF,*lP account current book 往来帐簿
%xH2jf account of after-acquired property 事后取得的财产报告
xKZLXQ'e- account of defaulter 拖欠帐目
gFx2\QV account payable 应付帐款
;YYo^9Lh} account payee only [A/C payee only] 只可转帐;存入收款人帐户
'%}k"&t$i account receivable 应收帐款
nJ]oApb/- account receivable report 应收帐款报表
~%8T_R /3 account statement 结单;帐单;会计财务报表
2^*a$OJ account title 帐户名称;会计科目
&.ENcEic accountant's report 会计师报告
yGN2/>] Accountant's Report Rules 会计师报告规则
UUuB Rtau accounting and auditing procedure 会计与审计程序;会计与核数程序
X`n)]~ Accounting Arrangements 《会计安排》
!MNnau%O accounting basis 会计基础
rda/ accounting by Official Receiver 破产管理署署长呈交的帐目
YVpsf8R Accounting Circular 《会计通告》
!qF U accounting class 会计类别
]3%(
'8/ accounting date 记帐日期;会计结算日期
`wzb}"gLsM accounting for money 款项核算
"%~Jb dx Accounting Officer 会计主任
Y<"BhE accounting period 会计报告期;会计期
;B,6v P# accounting policy 会计政策;会计方针
Vh1R!>XY accounting practice 会计惯例
Qel2OI `b accounting principle 会计准则
+5>*$L%8T` accounting record 会计记录
Yr\pgK, accounting report 会计报告
WLB@]JvTBY Accounting Services Branch [Treasury] 会计事务部〔库务署〕
*T+Bjj;w Accounting Society of China 中国会计学会
f7mN,_Lt accounting statement 会计报表
-F+
)N$CW accounting system 会计制度;会计系统
&:3uK` accounting transaction 会计事项;帐务交易
LMF@-j% accounting treatment 会计处理
N"+o=nS accounting year 会计年度
tcm?qro) accretion 增值;添加
$0f( G c| accrual 应计项目;应累算数目
^^O @ [_ accrual basis 应计制;权责发生制
5Wyo!pRi accrual basis accounting 应计制会计;权责发生制会计
zHEH?xZ6sD accrue 应累算;应计
"Q>gQKgL accrued benefit 应累算利益
LxcC5/@\~( accrued charges 应计费用
VD,p<u{r accrued cumulative preference share dividend 应累算的累积优先股股息
\m\E*c
): accrued expenses 应累算费用
PqhR^re0. accrued interest payable 应付利息;应计未付利息
%O=U|tuc$ accrued interest receivable 应收利息;应计未收利息
.o._`"V accrued right 累算权益
2EU((Q`>=( accruing profit 应累算的利润
6w )mo)<X accumulated fiscal reserve 累积财政储备
/p&V72 accumulated profit 累积利润;滚存溢利
mn>$K"_k accumulated reserve 累积储备
~g6`Cp` accumulation of surplus income 累积收益盈余
!b=jD;< acquired assets 既得资产
~o+:M0)} acquisition 收购;购置;取得
jgz} acquisition cost 购置成本
X*Qtbm, acquisition expenses 购置费用
uVQH,NA, acquisition of 100% interest 收购全部股权
b!h*I>` acquisition of control 取得控制权
wOlnDQs acquisition of fixed assets 购置固定资产
ixf~3Y8 acquisition of shell “买壳”
=`1#fQDt acquisition price 收购价
KliMw*5( act of God 天灾
"IjCuR;# acting partner 执事合伙人
+J`HI1 active market 买卖活跃的市场;交投畅旺的市场;旺市
0|D^_1W`R active partner 积极参与的合伙人
YEbB3N active trading 交投活跃
pKnM= N1f actual circulation 实际流通
vjzpU(Sq# actual cost 实际成本
vz[-8 m:f actual expenditure 实际开支;实际支出
@lYm2l^ actual income 实际入息;实际收入;实际收益
h8ikM&fl actual market 现货市场
Ci}v + actual price 现货价;实际价格
+i@r-OL actual profit 实际利润
74h[YyVi actual quotation 实盘;实际价位;实际报价
P_ [A actual year basis 按实际年度计算
4dB6cg actuals 实货
{#Lj,o actuarial investigation 精算调查
LhfI"fc actuarial principle 精算原则
+p:?blG actuarial report 精算师报告
(D?%(f Actuarial Society of Hong Kong 香港精算学会
4F-r }Fj3 actuarial valuation 精算师估值
BeNH"Y:E actuary 精算师
Gl4(-e'b ad referendum agreement 暂定协议;有待覆核的协定
4GiHp7Y&A ad valorem duty 从价税;按值征税
sp2"c"_+ ad valorem duty system 从价税制
@jKiE%OP ad valorem fee 从价费
{DI`HB[ ad valorem tariff 从价关税
BJ
c'4> additional allowance 额外免税额
\L-K}U>J additional amount for unexpired risk 未过期风险的额外款额
^hc&rD)_ additional assessable profit 补加应评税利润
o/;kzi additional assessment 补加评税
w`N|e0G@ additional commitment 额外承担
BotGPk><c additional commitment vote 额外承担拨款
|SO?UIWp additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
'R{XqHP additional dependent parent allowance 供养父母额外免税额
sW53g$`v additional provision 额外拨款
-$@$ additional stamp duty 附加印花税
+5zLQ>]z additional tax 补加税罚款;补加税款
&sbKN[x M Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
(eG9b pqr adjudged bankrupt 被裁定破产
yX {CV7%O adjudicated bankrupt 裁定破产人
WeqE9@V adjudication fee 裁定费;评定印花税额手续费;评估契据费
=u*\P!$ adjudication of bankruptcy 裁定破产;宣告破产
|>Q]q adjudication of insolvency 裁定无力偿还债务
}k`-n32)| adjusted actual 经调整的实数;调整后的实数
*tWZ.I<< adjusted current assets 经调整的流动资产;调整后的流动资产
Y`O"+Jr adjusted figure 经调整的数字;调整后的数额
fku\O<1 adjusted liabilities 经调整的负债;调整后的负债
HP$GI adjusted loss 经调整的亏损;调整后的亏损
pBd_BaN 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>RoH]K4 adjusted profit 经调整的利润;调整后的利润
\A{ [2 adjusted surplus 经调整的盈余额;调整后的盈余额
(.CEEWj%{ adjusted value 经调整的价值;调整后的价值
86bRfW' adjustment 调整;修订;理算〔保险〕
)@IDmz> adjustment centre 调剂中心
@scy v@5)F adjustment lag 调整过程的时间差距;调整时差
X\z`S##kj adjustment mechanism 调整机制
AM[#AZv adjustment of loss 亏损调整
4;rt|X77 adjustment process 调整过程;调整程序
JTw< 4] adjustment range 调整幅度
vM.Y/,7S administered exchange rate 受管制汇率
\1[=t+/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
i42M.M6D $ administration expenses 行政费用
vxey$Ir administration fee 手续费;行政费
^AI5SjOUx administration in bankruptcy 破产管理
ZQ%4]=w administration order 遗产管理令
oCCTRLb02 administrator 管理人;遗产管理人
#|ppW fZQ administrator of the estate 遗产管理人
5$<\ admission of debt 债项承认书
sDylSYq admission of proof 接纳债权证明
j,]KidDWm advance 放贷款项;垫付款项;预支款项;预付款项
^:Mal[IR advance account 暂支帐目;预付款帐户
bv NXA*0 advance compensation 预付补偿金
WN5`zD$ advance from shareholder 股东垫款
b3h3$kIYN advance pending reimbursement 预支以待日后付还
p4Wy2.&Q advanced economy 先进经济体系
C1x"q9|\` advancement 预付;预付财产
y7x&/2 advances warrant 垫款令
kF1Tg KSd advancing 贷出
$X>$)U'p&- adverse balance 逆差
6t,_Xqg* adverse exchange 逆汇
w%3R[Kdzk advertisement addressed to shareholders 在报章刊登的致股东通告
>Q`\|m}x)Q advice for collection 托收通知书
)jS9p~FS
advice of drawing 提款通知书;汇票通知书
hk +@ngh% advice of payment 付款通知
]c Or$O* Advisory Committee [Securities and Futures Commission]
jMpV c
E# 谘询委员会〔证券及期货事务监察委员会〕
D~(f7~c% Advisory Committee on Diversification 经济多元化谘询委员会
LU7ia[T affidavit 誓章;遗产申报誓章
\8KAK3i' affidavit of no receipt 述明无收款的誓章
0xSWoz[i6~ affiliate 联号;联营公司;附属公司
rryC^Vma affiliated company 附属公司;联号;联营公司
*ommU(r8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
/"f4aF[ affordability 负担能力
qwERy{]Sp; African Development Bank [AfDB] 非洲开发银行
AjW5H* after-acquired property 事后取得的财产
y<h~jz#hkq after-hours dealing 市后交易
hHu?%f* after-tax profit 税后盈利;税后利润;税后溢利
dr54D agency agreement 代理协议
oB$P6 agency expenses 代理机构的开支
o>#ue<Bc6 agency fee 代理费
"B$r{ vG Agency Law 《代理法》
=vpXYj agent 代理人;承销人
d'x'hp% agent of company 公司代理人
]"*sp agent's fee 代理人费;经纪费
(>LJv |wn aggregate 总计;总数;总体数字
(]Pr[xB aggregate amount 总款额;总额
++m^z` D aggregate assets and liabilities 总体资产与负债
snH9@!cG8 aggregate at constant price 按固定价格计算的总体数字
A#&,S4Wi| aggregate demand 总需求
gf&\)" aggregate gross position 总持仓量
IwTAM9n aggregate limit 总限额
" iz'x-wy aggregate of salaries tax 合计薪俸税
k)a3j{{ aggregate performance 总体表现;总体业绩
Qw,{"J aggregate supply 总体供应
mZ[tB/ aggregate surplus 总盈余
0tFR.
sS? aggregate total 整体总额
jQV.U~25Q aggregate value 总值;合计价值
<
s>y{e aggregated basis 合计基准
cl'#nLPz; aggregated net chargeable income 合计应课税入息实额
k;fy8 aggregation 合并计算;合计;总和
C{5bG=Sg~ aggregation of incomes of husband and wife 夫妇入息合并计算
R9!GDKts% aggregation of property 财产的总和
; xz}]@]Ar agio 差价;贴水
O1
KT 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》
k*U(ln Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
,drcJ 《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》
tn\PxT Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ZQVr]/W^r 《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》
o)M=; ! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
/`2t$71) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
g.V{CJ*V agreement for a settlement 授产协议
TA~FP#. agreement for assignment 转让协议
d~>d\K%v agreement for sale 售卖协议;买卖协议
,WA[HwY- agreement for sale and purchase 买卖协议
hd'JXKMy agreement for the payment of interest 支付利息协议
Za>0&Fnf agreement for the repayment of money 还款协议
T\
cJn>kCn agreement of reinsurance 再保险协议
-!ARVf * Agricultural Bank of China 中国农业银行
Q&@~<!t air passenger departure tax 飞机乘客离境税
^&Re-{ES] Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
<*vWcCS1 airport tax 机场税
3[a&|!Yw alcohol duty 酒精税
[8h~:.d` alienation 让与;让渡;转让
w]&
o]VP alimony 生活费;赡养费
ij|+MX All Ordinaries Index [AOI] 所有普通股指数
;
*@lH%u all risks 全险;综合险
f\zu7,GU All Sales Record for Stock Market 《股票市场成交报告》
Vt[Kr Allied Capital Resources Limited 新联财务有限公司
$ lC*q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
H;=JqD8` allocation letter 拨款信件
gE}+`w/X allocation of fund 分配款项;预留款项
`nvm>u~[Hq allocation of profit 利润分配;溢利分配
&y~~Z [.F, allocation warrant 拨款令
7R{(\s\9: allotment 分配;配股
($vaj; allotment notice 股份配售通知;配股通知
Or2J allotment of shares 股份分配
Ibbpy++d[ allowable 可获宽免;免税的
Z7Gl^4zn allowable business loss 可扣除的营业亏损
k/`WfSM\. allowable expenses 可扣税的支出
<jk.9$\$A allowance 免税额;津贴;备抵;准备金
6%^9`|3 allowance for debts 债项的免税额
50?5xSEM0_ allowance for depreciation by wear and tear 耗损折旧免税额
Pi!3wy allowance for funeral expenses 殡殓费的免税额
RoY"Haa allowance for inflation 为通货膨胀而预留的款项;通胀准备金
XSv)=]{ allowance for repairs and outgoings 修葺及支出方面的免税额
?!{nN J allowance to debtor 给债务人的津贴
SR<*yO alteration of capital 资本更改
4_i6qu(4 alternate trustee 候补受托人
1k:s~m?! amalgamation 合并
;Q}pmBkqB ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#n5DK{e ambit of charges 征税范围;收费范围
-IP 3I amended valuation 经修订的估值
,RYahu American Commodities Exchange 美国商品交易所
{<k}U;uiO American Express Bank Limited 美国运通银行
p&O-]o8 American Stock Exchange 美国证券交易所
[? 1m6u; amortization 摊销
YZHqy++x amount due from banks 存放银行同业的款项
/yd<+on^ amount due from banks abroad 存放海外银行同业的款项
XVRtfo amount due from holding companies 控股公司欠款
V1
:aR3*! amount due from local banks 存放本港银行同业的款项
1f/8XxTB amount due to banks 银行同业的存款
KD*q|?Z amount due to banks abroad 海外银行同业的存款
F,NS:mE amount due to holding companies 控股公司存款
@:M?Re`L amount due to local banks 本港银行同业的存款
c9<&+ amount due to outport banks 外埠银行同业的存款
l0sBXs`3b amount for note issue 发行纸币的款额
/Sn>{ & amount of bond 担保契据的款额
by{ *R amount of consideration 代价款额
~|!f6= amount of contribution 供款数额
.15^c+j amount of indebtedness 负债款额
QN'v]z amount of principal of the loan 贷款本金额
ZBf9Upg amount of rates chargeable 应征差饷数额
I~f8+DE) amount of share capital 股本额
-AX[vTB amount of sums assured 承保款额
bpv?$j-j amount of variation 变动幅度
km[PbC
amount of vote 拨款数额
q*36/I amount payable 应付款额
GO|EeM!iB amount receivable 应收款额
\.AI;^)X@] Amsterdam Stock Exchange 阿姆斯特丹证券交易所
L[LgQ7esQ analysis 分析
;i,:F`b~ ancillary risk 附属风险
Z,ZebS@yG annual account 周年帐目;周年帐目报表;年度决算;年结
#2U4}#Mi annual accounting date 年结日期
8>(DQ"h annual allowance 每年免税额;年积金;年度津贴;年津
+'{@Xe} annual balance 年度余额
+P//p$pE annual disposable income 每年可动用收入
xy.di9 annual estimates 周年预算
,TdL-a5 annual fee 年费
>8>}o4Q/X annual general meeting 周年大会
puPYM" annual growth rate 年增率;每年增长率
gvi]#| annual long-term supplement 长期个案每年补助金
`& (Fy annual pensionable emolument 可供计算退休金的年薪
NW=tZV Q<X annual report 年报
Ts~)0 Annual Report on the Consumer Price Index 《消费物价指数年报》
tc%0yr9 annual return 周年报表;周年申报表;每年报税表格
Zt7Gf Annual Return Rules 《周年报表规则》
|:{H4 annual review of consumer prices 每年消费物价回顾
F,l%SQCyj annual roll-forward basis 逐年延展方式
Hc"FW5R annual salary 年薪
(qQ|s@O annual statement 年度报表;年度决算表
|vLlEN/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
5(}Qg9% annuitant 年金受益人
A!\-e*+W= annuity 年金
GSh~j-C' annuity contract 年金合约
i)[8dv annuity on human life 人寿年金
G._E9 antecedent debt 先前的债项
oP 0ZJK&; ante-dated cheque 倒填日期支票
LmA I vEr anticipated expenditure 预期开支
1X45~ anticipated net profit 预期纯利
MGGc anticipated revenue 预期收入
e52y}'L anti-inflation measure 反通货膨胀措施
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vDA anti-inflationary stance 反通货膨胀立场
4CdST3 apparent deficit 表面赤字
|n_es)A apparent financial solvency 表面偿债能力
`Y5{opG7- apparent partner 表面合伙人
a|s64+ application for personal assessment 个人入息课税申请书
HN j6Iw application of fund 资金应用
*G,'V,? application to release as liquidator and to destruct the books of accounts and documents
}s7ibm' 申请免除清盘人职务及毁灭帐簿与文件
ncy? w
e appointed actuary 委任精算师
aRh1Q=^@(4 appointed auditor 委任核数师;委任审计师
C*f3PB=H_ appointed trustee 委任的受托人
CaV>\E) appointer 委任人
#FHyP1uyc apportioned pro rata 按比例分摊
PM
A61g apportionment 分配;分摊
?V>\9?zb Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Wz^M*=, apportionment formula 分摊方程式
DwLl}{r' apportionment of estate duty 遗产税的分摊
O(Tdn;1 appraisal 估价;评估
e[8AdE appreciable growth 可观增长
01-n_ $b appreciable impact 显着影响
nnm9pnx appreciable increase 可观增长
E{-W#}# appreciation 增值;升值
9j6 appreciation against other currencies 相对其他货币升值
=`oQcIkz appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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pSLv1d"9{ appropriation 拨款;拨用;拨付
Q6r!=yOEY appropriation account 拨款帐目
^z^ UFW Appropriation Bill 拨款法案
$7 08\! appropriation-in-aid system 补助拨款办法
)^ky @V approved assets 核准资产
\>>^eZ approved basket stock 认可一篮子证券
q[}[w! to approved budget 核准预算
W97%12J3 approved charitable donation 认可慈善捐款
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Ds%u approved charitable institution 认可慈善机构
)/:&i<Q: approved currency 核准货币;认可货币
A>c/q&WUk approved estimates 核准预算
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approved estimates of expenditure 核准开支预算
6.!3g(w approved overseas insurer 核准海外保险人
;AwQpq>dy approved overseas trust company 核准海外信托公司
Nd"Rt approved pooled investment fund 核准汇集投资基金
;goR0PN approved provident fund scheme 认可公积金计划
U;_b4S: approved provision 核准拨款
,3zF_y(*Y approved redeemable share 核准可赎回股份
r:&"#F approved regional stock 认可地区性证券
77Fpb?0` approved retirement scheme 认可退休金计划
iSZiJ4AUq approved subordinated loan 核准附属贷款
$|2@of. arbitrage 套戥;套汇;套利
"?lm`3W" arbitrageur 套戥者;套汇者
l u^fKQ arbitrary amount 临时款项
2`o}neF{ arrangement 措施;安排;协定
J01Y%W arrears 欠款
AxN.k arrears of pay 欠付薪酬
;I#S m; arrears of revenue 逾期未收税款;逾期未收的帐项
x 7;Zwd articles of association 组织章程;组织细则;组织章程细则
y,*>+xk, Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
_uR-Z_z ascertainment of profit 确定利润
iuX82z` "Asia Clear" “亚洲结算系统”
CulU?-[i Asia Commercial Bank Ltd. 亚洲商业银行有限公司
\rw/d5. Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ma\UJz Asian Development Fund [ADF] 亚洲发展基金
`xhiG9mz~ Asian dollar bond 亚洲美元债券
2nQrCdRC Asian dollar market 亚洲美元市场
sc2nLyn$ Asian dollar rate 亚洲美元利率
G2nL#l~@) Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
B~_='0Gm[ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
;gh#8JkI asked price 沽盘;喊价;索价;卖方报价
G*;}6 bj|? assessable income 应评税入息
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assessable loss 应评税亏损
-bamNw>| assessable profit 应评税利润
$=c79Al( assessable value 应评税值
o@o6<OP^ assessed profit 估定利润
myVV5#{ assessed value 经评估价值
9Q#eu~R assessment 评税;评定;估价;评税单
6!,Am^uXM assessment number 评税编号;估价编号
JYbE(&l%de assessment of additional tax 补加税评税
0RLyAC| assessment of performance 业绩评估;实绩评价
Rv)!p~V8 Assessor 评税主任
3q>6gaTv asset price bubbles 资产价格泡沫
"rj qDpH asset-backed securities 具资产保证的证券
%r<c>sFJN assets accretion 资产增值
[Z5Lgg& assets and liabilities 资产与负债
hm%'k~ assets betterment statement 资产递增表;资产改进表
2>.2H assets lending 实物放款;有抵押贷款
OZF^w[ `w assets of the company passing on the death 死者去世时转移的公司资产
zs@#.OEH assets pledged as security for liabilities 用作负债抵押的资产
9q2 >_Mv assets portfolio 资产投资组合
P}%0YJ$6 assets price 资产价格
J{gqm assets quality 资产质素
Sd3KY9, assets realization 资产变现
&AMW?vO assets refinancing arrangement 资产再集资安排
ZwLD7j*) assets securitization 资产证券化
0.}Um assets situated outside Hong Kong 在香港以外地方的资产
Ufz& 2 assets stripping 削减资产;拆卖资产
)U`"3R assets value 资产值
pr|P#mc"J assignee 承让人
S^GB\uJ assignment 转让;转让书;转让契
0x}8} assignment of interest 权益转让
!9!kb assignment of letters patent and trade mark 专利证书及商标转让
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4s assignment of property 物业转让;物业转让书
|k wkikGQS assignment right 转让权
_jw A_ assignor 转让人
uv++Kj! associate 有联系的人;有关连人士;相联者;合伙人;联系人
Tr1#=&N0 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
JD^&d~n_ associate member 附属会员
U}xQUFT| associated body corporate 相联法人团体
}57wE$9K associated company 相联公司;联属公司
e!wS"[, associated corporation 相联法团
o0~+%& Association of Chartered Certified Accountants [ACCA] [United Kingdom]
IED7v 公认会计师公会〔英国〕
!A"`jc~x: Association of Futures Exchange Brokers 香港期货经纪协会
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GE1 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
{d\erG( association of underwriters 承保人组织
$X%GzrN assumption of control 接管
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assurance 担保;保险;转易;转易书
ZhKYoPIq assurance of interest 权益的转易
`x"0 at 19XX price 按一九XX年价格计算
`0rEV_$ at a discount 按赔价计算;按贴水价格计算;打折扣
J}7iXTh at a premium 按溢价计算;按升水价格计算
\o^M ,yI at call 通知付款;按通知
eH2.,wY1 at constant market price 按固定市价计算
Gd)@PWK at constant price 按固定价格计算
BJ3st at cost 按成本计算
29K09 0f at current market price 按当时市价计算;按现时市价计算
D?rQQxb at current price 按当时价格计算;按现时价格计算
#&G^%1! at factor cost 按要素成本计算;按生产要素成本计算
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7j at money-of-the-day price 按付款当日价格计算
ui4H(A'} at or better 按指定或较佳价位〔买卖指令〕
=|n NC at par 按面值计算;平价
DT # 1*&- at sight 见票即付
VVdgNT|}W at the close 按收市盘
K1Tq7/N at the opening 按开市盘
`zHtfox! attestation 见证;见证条款
eR(PY{ at-the-money option 平价期权
J!,5HJh1 attorney 受权人;受托代表人
uG\+`[-{0 attornment 新拥有人承认书
E+$vIYq:W attributable profit 可归属利润
x. r~e)x= attributable share value 可归属股份价值
t;9f7~ Auckland Stock Exchange 奥克兰证券交易所
yV:DR auction 拍卖
vrsO]ctI auctioneer 拍卖商
+MKr.k2 audit 审计;核数
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a*Y Audit Commission 审计署
o<e AZ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
N}wi<P:*) 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〕
i=%wZHc; audit review 帐目审查
.J3lo: Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
S @\Pki+n[ audited account 审计帐目;经审计的帐目
aWVJx@f audited annual account 经审计的周年帐目
E9 QA<w audited balance sheet 经审计的资产负债表
/sENoQR auditor 核数师;核数主任;审计师
"sz)~Q'W5 auditor's certificate 核数师证明书;审计师证明书
8#S|jBV auditor's report 核数师报告;审计师报告
rr2'bf<] Aussie bond 澳元债券
B`a5%asJn austerity budget 紧缩预算
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.l2 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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- Australia All Ordinaries Index 澳洲所有普通股票指数
SX|b0S, Australian Dollar [AUD] 澳元
$kJvPwRO Australian Options Market 澳大利亚期权市场
GLA,,i'i9 Australian Securities Commission 澳洲证券事务监察委员会
!3K6ew>Sf Australian Society of Certified Practising Accountants 澳洲执业会计师公会
OqDLb Australian Stock Exchange 澳大利亚证券交易所
MJ>9[hs Austrian Schilling [ATS] 奥地利先令
xaWd\]UF authentication 认证;鉴证
}U'fPYYi8 authority to purchase 委托购买证;委购书
yqqP7 authorization 认可;核准;授权;授权书
m~\BkE/[l authorization by direction 指示授权
e9h T authorization by instruction 指令授权
K z !-w authorization by warrant 令状授权
F ]\4< authorization of unit trust 单位信托的认可
.eW}@1+[; authorized agent 指定代理人
ecA[ authorized capital 法定资本
FsZF>vaV authorized clerk 出市员
\1f$]oS authorized dealer 认可交易商
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Wx~0_P authorized fund 认可基金
uk_?2?>-5 authorized fund house 获授权的基金公司;认可基金公司
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authorized institution 认可机构
xfqgK D> authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
"8VCXD authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
x=yBB;& authorized insurer 获授权保险人;获认可承保人
fk`y}#7M authorized investment 特准投资项目
fR!'i):u authorized person 获授权人
R{kZKD= authorized representative 获授权代表
`!5ZF@Q>e authorized share capital 法定股本
!l@IG C automated quotation system 自动报价系统
YY]JjMkU Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
i NzoDmE* 自动交易系统〔香港期货交易所有限公司〕
-G]\"ZGi automatic adjustment mechanism 自动调整机制
O'U0Y8HN automatic adjustment system 自动调整系统
MuYr?1<q Automatic Clearing House 自动票据交换所
#"%oz^~\ automatic exchange rates accumulation system 自动化汇率累集系统
`N}<lg(0# Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
e{Pgz0sOQ automatic teller machine [ATM] 自动柜员机
L.lmbxn autopay 自动转帐
R3wK@D available assets 可用资产
~my\{q available fiscal reserve 现存财政储备
!Pt|Hk dr available profit 可用利润
;JA2n\iP, Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
I-4csw<Qy average 平均;平均数;海损
gIep6nq1`| average basic salary 平均基本薪金
BqK|4-Pf average consumer expenditure 平均消费开支;一般消费开支
k}l5v)m average cost 平均成本
e{.2*>pH average cost of land production 增辟土地平均成本
"m ):" average daily turnover 平均每日成交额
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dw m>a average daily wage rate 平均每日工资率
5NbI Vz average expenditure pattern 平均开支模式
l%.3hId- average growth rate 平均增长率
}m/aigA[1 average net fixed assets 固定资产平均净值
9*RfOdnNe average of relatives 相对价格平均数
=(K;z9OR average price 平均价格
m C_v!nL. average propensity to consume 平均消费倾向;一般消费倾向
tTe\#o` average propensity to save 平均储蓄倾向;一般储蓄倾向
&CF74AN# average rate 平均率
cysYjuI i average revenue 平均收入;平均收益
:gVz}/C.@ average stock 平均库存;平均存货
il\#R%';5 average yearly rent 平均年租
Lo @mQ avoidance of double taxation 避免双重课税
0@{K'm/ avoidance of tax 避税