A:
^y.nDs%ZT7 A share A股;甲类股份
Oft arD abatement of tax 减税;减扣免税额
+ZsX*/TOn ABN AMRO Bank N.V. 荷兰银行
Z$KLl(( above-the-line expenditure 线上项目支出;经常预算支出
-!M,75nU above-the-line receipt 线上项目收入;经常预算收入
g:ErZ;[ ABSA Asia Limited 南非联合亚洲有限公司
6SM:x]`##, absolute change 绝对数值变更
AbwbAm+ absolute expenditure 实际开支
FVsj; absolute guideline figure 绝对准则数字
83~ i:+; absolute interest 绝对权益
qZk'tRv absolute order of discharge 绝对破产解除令
hi2sec|;< absolute profit margin 绝对利润幅度
J:dof:q absolute value 实值;绝对值
0X|_^"! absolutely vested interest 绝对既得权益
GV|9H]_,I absorbed cost 已吸收成本;已分摊成本
shC;hR&; absorption 吸收;分摊;合并
:t$aN|>y absorption rate 吸收率;摊配率;分摊率
ihe(F7\U ACB Finance Limited 亚洲商业财务有限公司
9v)%dO. acceptable form of reciprocity 合理的互惠条件
bKVj [r8D~ acceptable rate 适当利率;适当汇率
%y[1H5)3< acceptance agreement 承兑协议
O>y'Nqz acceptance for honour 参加承兑
7Ey#u4Q acceptor 承兑人;接受人;受票人
j`*N,*ha acceptor for honour 参加承兑人
r{Rg920 accident insurance 意外保险
.\3`2 Accident Insurance Association of Hong Kong 香港意外保险公会
eJ8]g49mD6 accident insurance scheme 意外保险计划
W_M'.1 t accident year basis 意外年度基准
zoDZZ%{ accommodation 通融;贷款
[U
=Uo* accommodation bill 通融票据;空头票据
l.)}t)my} accommodation party 汇票代发人
o}Cq.[G4k account balance 帐户余额;帐户结余
+t)n;JHN account book 帐簿
kYwb -; account collected in advance 预收款项
1$lh"fHU account current book 往来帐簿
1nhtM account of after-acquired property 事后取得的财产报告
5~
' Ie<Y_ account of defaulter 拖欠帐目
U]~^Z R account payable 应付帐款
:&XH?/Wi account payee only [A/C payee only] 只可转帐;存入收款人帐户
u`:hMFTID account receivable 应收帐款
Gi6T[" account receivable report 应收帐款报表
Xk mQBV" account statement 结单;帐单;会计财务报表
H jNxqaljt account title 帐户名称;会计科目
Btt]R accountant's report 会计师报告
Yepe=s+9 Accountant's Report Rules 会计师报告规则
?kw&=T! accounting and auditing procedure 会计与审计程序;会计与核数程序
{04"LAE Accounting Arrangements 《会计安排》
ygZ #y L accounting basis 会计基础
eLD?jTi' accounting by Official Receiver 破产管理署署长呈交的帐目
q>:$c0JY Accounting Circular 《会计通告》
~}ml*<z@ accounting class 会计类别
dj6*6qX0'^ accounting date 记帐日期;会计结算日期
4pU>x$3$ accounting for money 款项核算
D<{{ :7n Accounting Officer 会计主任
@JkK99\(>9 accounting period 会计报告期;会计期
qF)<H accounting policy 会计政策;会计方针
7Du1RuxP accounting practice 会计惯例
{NM+Oj,~' accounting principle 会计准则
;!@EixN-YH accounting record 会计记录
SF]@| accounting report 会计报告
1M3%fW Accounting Services Branch [Treasury] 会计事务部〔库务署〕
U_yE&6 T Accounting Society of China 中国会计学会
7EhN u@5- accounting statement 会计报表
N)8HR9[! accounting system 会计制度;会计系统
8G%yB}pa accounting transaction 会计事项;帐务交易
)x,8D ~p' accounting treatment 会计处理
O{z}8&oR: accounting year 会计年度
n";02?@F accretion 增值;添加
r} _c accrual 应计项目;应累算数目
'Yy&G\S accrual basis 应计制;权责发生制
!|?e7u7 accrual basis accounting 应计制会计;权责发生制会计
G28O%jD? accrue 应累算;应计
5x2Ay=s accrued benefit 应累算利益
~q +[<xR\ accrued charges 应计费用
*v%rMU7, accrued cumulative preference share dividend 应累算的累积优先股股息
L *[K>iW accrued expenses 应累算费用
wRNroQ accrued interest payable 应付利息;应计未付利息
=dP{ Gh accrued interest receivable 应收利息;应计未收利息
c>bq%} accrued right 累算权益
TB6m0qX( accruing profit 应累算的利润
>"3>s% accumulated fiscal reserve 累积财政储备
>n5:1.g accumulated profit 累积利润;滚存溢利
bBxw#_3A?E accumulated reserve 累积储备
g\oSG) accumulation of surplus income 累积收益盈余
3#kitmV acquired assets 既得资产
g\A
y`.s acquisition 收购;购置;取得
u8zbYd3 acquisition cost 购置成本
}}{!u0N},V acquisition expenses 购置费用
6"j_iB acquisition of 100% interest 收购全部股权
{.e=qQ%P5) acquisition of control 取得控制权
:q##fG'm/ acquisition of fixed assets 购置固定资产
iP~,n8W acquisition of shell “买壳”
*y[PNqyd acquisition price 收购价
wYsZM/lw act of God 天灾
jMBiaX`F acting partner 执事合伙人
l?E a# active market 买卖活跃的市场;交投畅旺的市场;旺市
SJ'
%
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0Rxe~n1o active trading 交投活跃
H/F+X?t$0 actual circulation 实际流通
}peBR80tQ actual cost 实际成本
]ekk }0 actual expenditure 实际开支;实际支出
3*_fzP<R actual income 实际入息;实际收入;实际收益
A^fjfa);V actual market 现货市场
=V+I=rqo actual price 现货价;实际价格
DLPUqKL] actual profit 实际利润
+';>=hha actual quotation 实盘;实际价位;实际报价
E|"=.
T actual year basis 按实际年度计算
=H7xD"'%R actuals 实货
VU|dV\> actuarial investigation 精算调查
I XA>`D actuarial principle 精算原则
1,y&d}GW actuarial report 精算师报告
z T%U!jqI Actuarial Society of Hong Kong 香港精算学会
v"u^M-_ actuarial valuation 精算师估值
.?C%1a&_l actuary 精算师
r~[vaQQ6L ad referendum agreement 暂定协议;有待覆核的协定
m,LG=s ad valorem duty 从价税;按值征税
lEL78l. ad valorem duty system 从价税制
01a-{&
ad valorem fee 从价费
u8b2$D ad valorem tariff 从价关税
JEn3`B!* additional allowance 额外免税额
rWtZj}A additional amount for unexpired risk 未过期风险的额外款额
=#5D(0Ab additional assessable profit 补加应评税利润
<T?oKOD ] additional assessment 补加评税
Y[ reD additional commitment 额外承担
H!e 3~+) additional commitment vote 额外承担拨款
>P KBo additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Weoj|0|t additional dependent parent allowance 供养父母额外免税额
-XoP ia2 additional provision 额外拨款
pI`?(5iK6| additional stamp duty 附加印花税
~.Ik#At additional tax 补加税罚款;补加税款
G*
%t'jX9 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
wl=61Mb adjudged bankrupt 被裁定破产
-OZ 5vH0 adjudicated bankrupt 裁定破产人
^:, l\Y adjudication fee 裁定费;评定印花税额手续费;评估契据费
RH0>ZZR adjudication of bankruptcy 裁定破产;宣告破产
c2l_$p adjudication of insolvency 裁定无力偿还债务
_hf4A8ak adjusted actual 经调整的实数;调整后的实数
Kz8:UG( adjusted current assets 经调整的流动资产;调整后的流动资产
"kMzmo=Pv5 adjusted figure 经调整的数字;调整后的数额
-php6$| adjusted liabilities 经调整的负债;调整后的负债
Ths_CKwgWY adjusted loss 经调整的亏损;调整后的亏损
/ RZR} 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
fr6^nDY adjusted profit 经调整的利润;调整后的利润
_Yb_D/ adjusted surplus 经调整的盈余额;调整后的盈余额
~0"p*?^ adjusted value 经调整的价值;调整后的价值
N8cAqr adjustment 调整;修订;理算〔保险〕
5}ie]/[| adjustment centre 调剂中心
*TW=/+j adjustment lag 调整过程的时间差距;调整时差
KP;(Q+qTx adjustment mechanism 调整机制
Huw\&E adjustment of loss 亏损调整
}'"Gr%jf( adjustment process 调整过程;调整程序
0x2!<z adjustment range 调整幅度
A?5E2T1L%. administered exchange rate 受管制汇率
4S0>-?{ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
F7m?xy administration expenses 行政费用
ge3sU5iZ administration fee 手续费;行政费
>r/rc`Q administration in bankruptcy 破产管理
XhzGLYb~I` administration order 遗产管理令
Rn%N&1
Ef administrator 管理人;遗产管理人
Ko>&)%))$X administrator of the estate 遗产管理人
f67NWFX admission of debt 债项承认书
}0hL~i admission of proof 接纳债权证明
R$kpiqK advance 放贷款项;垫付款项;预支款项;预付款项
2g{)AtK$# advance account 暂支帐目;预付款帐户
@*N)i?> advance compensation 预付补偿金
]Hj<IvG advance from shareholder 股东垫款
9ch#}/7B advance pending reimbursement 预支以待日后付还
Z[!d*O%R_ advanced economy 先进经济体系
Ey{%XR+*; advancement 预付;预付财产
1iT\df advances warrant 垫款令
23(=Xp3;> advancing 贷出
73A)lU. adverse balance 逆差
iJFs0?* adverse exchange 逆汇
.ujT!{>v/ advertisement addressed to shareholders 在报章刊登的致股东通告
yj6@7@l>A advice for collection 托收通知书
c47")2/yO advice of drawing 提款通知书;汇票通知书
T Zir>5 advice of payment 付款通知
^62|d Advisory Committee [Securities and Futures Commission]
&}mw'_ I 谘询委员会〔证券及期货事务监察委员会〕
(oK^c-x Advisory Committee on Diversification 经济多元化谘询委员会
iyZZ}M affidavit 誓章;遗产申报誓章
ylf[/='0K affidavit of no receipt 述明无收款的誓章
nq}Q affiliate 联号;联营公司;附属公司
8 S`9dSc affiliated company 附属公司;联号;联营公司
jg
2qGC affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^ OJyN,A affordability 负担能力
t-u|U(n African Development Bank [AfDB] 非洲开发银行
=bh*[,- after-acquired property 事后取得的财产
~H)4)r^ after-hours dealing 市后交易
$v.C0 x after-tax profit 税后盈利;税后利润;税后溢利
9_ICNG% agency agreement 代理协议
M/PFPJ >` agency expenses 代理机构的开支
9n]|PEoAB agency fee 代理费
p5=|Y^g ! Agency Law 《代理法》
Uv_N x10 agent 代理人;承销人
PeX1wK%f agent of company 公司代理人
!2CL1j0( agent's fee 代理人费;经纪费
Mkp/0|Q* aggregate 总计;总数;总体数字
k?BJdg)xJ aggregate amount 总款额;总额
qVjWV$j aggregate assets and liabilities 总体资产与负债
5lKJll^2: aggregate at constant price 按固定价格计算的总体数字
iVtl72O aggregate demand 总需求
2s*#u<I aggregate gross position 总持仓量
~pk(L[G aggregate limit 总限额
HWns.[ aggregate of salaries tax 合计薪俸税
V=I"-k}RL aggregate performance 总体表现;总体业绩
&WXY 'A= aggregate supply 总体供应
E9j+o y aggregate surplus 总盈余
T&Xl'=/ aggregate total 整体总额
n;HHogA aggregate value 总值;合计价值
r,SnXjp@ aggregated basis 合计基准
wCMQPt)VS aggregated net chargeable income 合计应课税入息实额
+`mGK:> aggregation 合并计算;合计;总和
ymY1o$qWB} aggregation of incomes of husband and wife 夫妇入息合并计算
$FH18 aggregation of property 财产的总和
r90+,aLM#? agio 差价;贴水
MOn,Db$ 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》
;:S&F Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
e[u?_h 《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》
{",MCu_V Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
2 gq$C" 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
GJi~y Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
05Fz@31~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
148V2H) agreement for a settlement 授产协议
?[TfpAtQ` agreement for assignment 转让协议
dCYCHHHF agreement for sale 售卖协议;买卖协议
Zt
-1h{7 agreement for sale and purchase 买卖协议
Mvj;ic6iK agreement for the payment of interest 支付利息协议
H?1xjY9sl agreement for the repayment of money 还款协议
[./6At&| agreement of reinsurance 再保险协议
4 PLk Agricultural Bank of China 中国农业银行
,:Jus air passenger departure tax 飞机乘客离境税
%\O#&=$E Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
tary6K9K+ airport tax 机场税
,y`CRlr: alcohol duty 酒精税
h<<>3 A alienation 让与;让渡;转让
#mR4fst alimony 生活费;赡养费
Mk<Vydds All Ordinaries Index [AOI] 所有普通股指数
lLq<xf all risks 全险;综合险
.%BT,$1K All Sales Record for Stock Market 《股票市场成交报告》
Mk 0+D# Allied Capital Resources Limited 新联财务有限公司
8eIUsI.o all-items index [Consumer Price Index] 总指数〔消费物价指数〕
+'@+x'/{^ allocation letter 拨款信件
h!@|RW&}qX allocation of fund 分配款项;预留款项
<^.=>Q0S\ allocation of profit 利润分配;溢利分配
}_tl n allocation warrant 拨款令
V~DMtB7 allotment 分配;配股
Xm2\0=v5; allotment notice 股份配售通知;配股通知
8VG!TpX/B allotment of shares 股份分配
-W{DxN1 allowable 可获宽免;免税的
&K_)#v`| allowable business loss 可扣除的营业亏损
Tl]e%A`| allowable expenses 可扣税的支出
$yDWu"R8 allowance 免税额;津贴;备抵;准备金
Kemw^48ts
allowance for debts 债项的免税额
GY3 Wj allowance for depreciation by wear and tear 耗损折旧免税额
;rI@*An allowance for funeral expenses 殡殓费的免税额
5V[oE\B allowance for inflation 为通货膨胀而预留的款项;通胀准备金
ulT8lw=' allowance for repairs and outgoings 修葺及支出方面的免税额
WFR?fDtE allowance to debtor 给债务人的津贴
^VW
PdH/Fe alteration of capital 资本更改
UrlM%Jnq1 alternate trustee 候补受托人
\?>Hu
v amalgamation 合并
@53k8 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
'X).y1' ambit of charges 征税范围;收费范围
0<"k8
k@J amended valuation 经修订的估值
<tpmUA[] American Commodities Exchange 美国商品交易所
'crlA~/ American Express Bank Limited 美国运通银行
c5q9LQ/ American Stock Exchange 美国证券交易所
"]'?a$\ky: amortization 摊销
yw[ # amount due from banks 存放银行同业的款项
+cJy._pi! amount due from banks abroad 存放海外银行同业的款项
:a8 YV!X amount due from holding companies 控股公司欠款
OV2-8ERS amount due from local banks 存放本港银行同业的款项
t-
u VZ!`\ amount due to banks 银行同业的存款
(2ur5uk+ amount due to banks abroad 海外银行同业的存款
H~eRT1 amount due to holding companies 控股公司存款
!IU.a90V amount due to local banks 本港银行同业的存款
o56` amount due to outport banks 外埠银行同业的存款
cUqn<Z<n amount for note issue 发行纸币的款额
uY_SU-v amount of bond 担保契据的款额
%98' @$:0 amount of consideration 代价款额
&wd;EGGT!q amount of contribution 供款数额
^m#-9- ` amount of indebtedness 负债款额
"xcX'F^ amount of principal of the loan 贷款本金额
N#V.1<Y amount of rates chargeable 应征差饷数额
m^' uipa\ amount of share capital 股本额
lN,/3\B amount of sums assured 承保款额
H|ozDA amount of variation 变动幅度
rrg96WD amount of vote 拨款数额
Y3kA?p0 amount payable 应付款额
gK#mPcn^ amount receivable 应收款额
EcIE~qs Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ELrsx{p: analysis 分析
K]/4qH$: ancillary risk 附属风险
?oZR.D|SZ annual account 周年帐目;周年帐目报表;年度决算;年结
qbrp P(. annual accounting date 年结日期
WPZ?*Sx annual allowance 每年免税额;年积金;年度津贴;年津
(npj_s!.C) annual balance 年度余额
5tJ,7Y' annual disposable income 每年可动用收入
kP#e((f, annual estimates 周年预算
A,su;Qh annual fee 年费
i'd2[A.7I annual general meeting 周年大会
KKA~#iCk annual growth rate 年增率;每年增长率
|r
ue=QZ annual long-term supplement 长期个案每年补助金
gh`m*@ annual pensionable emolument 可供计算退休金的年薪
`&0Wv0D0 annual report 年报
]v[|B Annual Report on the Consumer Price Index 《消费物价指数年报》
T|&[7%F3" annual return 周年报表;周年申报表;每年报税表格
PFUO8>!pA\ Annual Return Rules 《周年报表规则》
}:: S0l annual review of consumer prices 每年消费物价回顾
MT(o"ltQ annual roll-forward basis 逐年延展方式
5<I annual salary 年薪
_X~87 annual statement 年度报表;年度决算表
86@c't@ 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
3mPjpm annuitant 年金受益人
:^UFiUzrE annuity 年金
ys_`e annuity contract 年金合约
B1]bRxwn? annuity on human life 人寿年金
zYXV; antecedent debt 先前的债项
f}guv~K ante-dated cheque 倒填日期支票
=U|N=/y#hJ anticipated expenditure 预期开支
1+b{}d anticipated net profit 预期纯利
'|;X0fD anticipated revenue 预期收入
'mI'dG anti-inflation measure 反通货膨胀措施
|AZg*T3:W anti-inflationary stance 反通货膨胀立场
~['Kgh_; apparent deficit 表面赤字
\~P=U;l=pO apparent financial solvency 表面偿债能力
Lb LiB*D#s apparent partner 表面合伙人
MO;X>D = application for personal assessment 个人入息课税申请书
e1//4H::t application of fund 资金应用
A+@&" application to release as liquidator and to destruct the books of accounts and documents
rt
JtK6t 申请免除清盘人职务及毁灭帐簿与文件
Zmbfq8K appointed actuary 委任精算师
4|A>b})H appointed auditor 委任核数师;委任审计师
CctJFcEZ appointed trustee 委任的受托人
%;#^l+UB appointer 委任人
cj11S>D apportioned pro rata 按比例分摊
iy""(c apportionment 分配;分摊
:JlP[I
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
6TP7b| apportionment formula 分摊方程式
4Llo`K4 apportionment of estate duty 遗产税的分摊
lKk/p^: appraisal 估价;评估
Q)"A-"y appreciable growth 可观增长
&.TTJsKG h appreciable impact 显着影响
U%0Ty|$Y appreciable increase 可观增长
gGfoO[B appreciation 增值;升值
8Sz})UZ appreciation against other currencies 相对其他货币升值
Spt?>sm appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Y8flrM2CwG appreciation tax 增值税
J>d.dq>r appropriation 拨款;拨用;拨付
O-)-YVU appropriation account 拨款帐目
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RxP^l Appropriation Bill 拨款法案
0!v->Dk appropriation-in-aid system 补助拨款办法
1;<R#>&,* approved assets 核准资产
boG_f@dv( approved basket stock 认可一篮子证券
:[;hu}!& approved budget 核准预算
[w ;kkMJAy approved charitable donation 认可慈善捐款
ybp -$e approved charitable institution 认可慈善机构
<w3!!+oK" approved currency 核准货币;认可货币
Ty88}V approved estimates 核准预算
Z`YJBcXR approved estimates of expenditure 核准开支预算
}i!J/tJ)b approved overseas insurer 核准海外保险人
0p89: I*0 approved overseas trust company 核准海外信托公司
UA|u U5Q approved pooled investment fund 核准汇集投资基金
1}~(Yj@f% approved provident fund scheme 认可公积金计划
r(gXoq_w approved provision 核准拨款
j65<8svl approved redeemable share 核准可赎回股份
I%urz!CNE* approved regional stock 认可地区性证券
U*.0XNKp{ approved retirement scheme 认可退休金计划
}-~l!
approved subordinated loan 核准附属贷款
\W1/p` arbitrage 套戥;套汇;套利
)>BHL3@ arbitrageur 套戥者;套汇者
! VjFW5'{ arbitrary amount 临时款项
n]he-NHP arrangement 措施;安排;协定
nS>8bub30 arrears 欠款
EqI(|bFwy arrears of pay 欠付薪酬
g}]t[}s1] arrears of revenue 逾期未收税款;逾期未收的帐项
37}D9:#5C articles of association 组织章程;组织细则;组织章程细则
p,"g+ MwP Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
#:SNHM^>< ascertainment of profit 确定利润
4`,j =3 "Asia Clear" “亚洲结算系统”
Dc)dE2 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
\6\<~UX^ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
qP<Lr)nUH Asian Development Fund [ADF] 亚洲发展基金
v0L\0&+ Asian dollar bond 亚洲美元债券
m# =z7.XrX Asian dollar market 亚洲美元市场
$ `7^+8vHV Asian dollar rate 亚洲美元利率
_YRE (YZ/ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
43=,yz2Ef Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
W^"AU;^V56 asked price 沽盘;喊价;索价;卖方报价
m8.U &0 assessable income 应评税入息
~K@'+5Pc assessable loss 应评税亏损
2WG>, 4W2 assessable profit 应评税利润
.YuJJJv assessable value 应评税值
"Wx]RN: assessed profit 估定利润
~g.$|^,.O/ assessed value 经评估价值
kBN+4Dr/$ assessment 评税;评定;估价;评税单
}V\N16f assessment number 评税编号;估价编号
m^qBxA assessment of additional tax 补加税评税
bV"G~3COy assessment of performance 业绩评估;实绩评价
p)+k=b Assessor 评税主任
n0is\ZK 0 asset price bubbles 资产价格泡沫
m)oJFF asset-backed securities 具资产保证的证券
[n}T|< assets accretion 资产增值
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assets and liabilities 资产与负债
6^DR0sO assets betterment statement 资产递增表;资产改进表
m4*@o?Ow assets lending 实物放款;有抵押贷款
#KO,~]k5|e assets of the company passing on the death 死者去世时转移的公司资产
2it?$8#i assets pledged as security for liabilities 用作负债抵押的资产
3h<, assets portfolio 资产投资组合
]kboG%Dl?9 assets price 资产价格
RD.V'`n" assets quality 资产质素
tor!Dl@Mo assets realization 资产变现
aM;W$1h assets refinancing arrangement 资产再集资安排
]LM-@G+Jz assets securitization 资产证券化
7x<i :x3 assets situated outside Hong Kong 在香港以外地方的资产
-
|gmQG assets stripping 削减资产;拆卖资产
7VP32Eh[ assets value 资产值
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w assignee 承让人
Tyck/ EO assignment 转让;转让书;转让契
A%^ILyU6c assignment of interest 权益转让
{^N[("` assignment of letters patent and trade mark 专利证书及商标转让
x,'!eCKN assignment of property 物业转让;物业转让书
z<5m
fAm assignment right 转让权
=Qn ;_+Ct assignor 转让人
ccL~#c0P7 associate 有联系的人;有关连人士;相联者;合伙人;联系人
+sJrllrE( Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
zen*PeIrA^ associate member 附属会员
KI+VXH}Y5{ associated body corporate 相联法人团体
,GgAsj: K associated company 相联公司;联属公司
L31|\x] associated corporation 相联法团
AQ='|% Association of Chartered Certified Accountants [ACCA] [United Kingdom]
\Acqr@D 公认会计师公会〔英国〕
Pfs;0}h5 Association of Futures Exchange Brokers 香港期货经纪协会
M.>l#4s,' Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
'g{9@PkGn association of underwriters 承保人组织
S<J}[I7V assumption of control 接管
,#8e_3Z$ assurance 担保;保险;转易;转易书
n..g~$k assurance of interest 权益的转易
e$pMsw'MJ at 19XX price 按一九XX年价格计算
znHnVYll( at a discount 按赔价计算;按贴水价格计算;打折扣
8}(]]ayl at a premium 按溢价计算;按升水价格计算
oqeSG.1 at call 通知付款;按通知
}C|dyyr at constant market price 按固定市价计算
)Dz+X9;g+ at constant price 按固定价格计算
'{B!6|"X at cost 按成本计算
~^cMys |' at current market price 按当时市价计算;按现时市价计算
x]33LQ1] at current price 按当时价格计算;按现时价格计算
vEn4L0D at factor cost 按要素成本计算;按生产要素成本计算
M4W5f#C5Ee at money-of-the-day price 按付款当日价格计算
Rx+p. at or better 按指定或较佳价位〔买卖指令〕
k]I0o)+O. at par 按面值计算;平价
2r ZxSg at sight 见票即付
ivz{L- at the close 按收市盘
-(b kr+N at the opening 按开市盘
} GiHjzsR attestation 见证;见证条款
42qYg(tZ at-the-money option 平价期权
cA:*V|YV` attorney 受权人;受托代表人
mbueP.q[? attornment 新拥有人承认书
>&U,co$> attributable profit 可归属利润
Ct%x&m: attributable share value 可归属股份价值
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&-wxJ]S Auckland Stock Exchange 奥克兰证券交易所
YSe.t_K2C auction 拍卖
jt.3P auctioneer 拍卖商
>orK';r< audit 审计;核数
jfqopiSi Audit Commission 审计署
~appY Av Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
/QJ?bD#a 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〕
$O5UyKI audit review 帐目审查
)<Hd T Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
::/j$bL audited account 审计帐目;经审计的帐目
9U%N@Dq`Z audited annual account 经审计的周年帐目
0MdDXG-7 audited balance sheet 经审计的资产负债表
YGsWu7dG auditor 核数师;核数主任;审计师
1&U>,;]* auditor's certificate 核数师证明书;审计师证明书
$-*!pRaVU auditor's report 核数师报告;审计师报告
{qa Aq%' Aussie bond 澳元债券
@#-q^}3 austerity budget 紧缩预算
z.I9wQ]X[ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
mOlI#5H Australia All Ordinaries Index 澳洲所有普通股票指数
ze]h..,]K Australian Dollar [AUD] 澳元
yiA<,!;4P Australian Options Market 澳大利亚期权市场
J`^I./ Australian Securities Commission 澳洲证券事务监察委员会
oo.2Dn6z Australian Society of Certified Practising Accountants 澳洲执业会计师公会
_"w2U q Australian Stock Exchange 澳大利亚证券交易所
"l*`>5Nn9 Austrian Schilling [ATS] 奥地利先令
*v3]}g[< authentication 认证;鉴证
` 5C~ authority to purchase 委托购买证;委购书
D= h)& authorization 认可;核准;授权;授权书
,kn">k9 authorization by direction 指示授权
'u1?tQ=gmk authorization by instruction 指令授权
Ez-[
)44/ authorization by warrant 令状授权
4%3Mb-#Y] authorization of unit trust 单位信托的认可
QhK#Y{xY authorized agent 指定代理人
({=gw9f authorized capital 法定资本
;/rXQe1 authorized clerk 出市员
Zc`BiLzrIG authorized dealer 认可交易商
[ra_ 2R authorized financial institution 认可财务机构
G-.^O,% authorized fund 认可基金
;{%\9nS authorized fund house 获授权的基金公司;认可基金公司
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authorized institution 认可机构
4BKI-;v$ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
\<)9?M : authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
4zo5}L`Y authorized insurer 获授权保险人;获认可承保人
%V ;? authorized investment 特准投资项目
r|qp3x authorized person 获授权人
*^wm1|5 authorized representative 获授权代表
IDG}ZlG authorized share capital 法定股本
4sT88lG4n automated quotation system 自动报价系统
;hjwD Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
oczN5YSt 自动交易系统〔香港期货交易所有限公司〕
wD]/{
jw automatic adjustment mechanism 自动调整机制
s=QAO!aw automatic adjustment system 自动调整系统
i0$kit Automatic Clearing House 自动票据交换所
ZXuv CI automatic exchange rates accumulation system 自动化汇率累集系统
[F6U+1n8e Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
SK#(#OQoh automatic teller machine [ATM] 自动柜员机
*9{Z$IA9w autopay 自动转帐
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Yk available assets 可用资产
6gs01c,BA available fiscal reserve 现存财政储备
#c66) available profit 可用利润
|YY_^C`"- Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
vCwe'q`1 average 平均;平均数;海损
H"dJ6 average basic salary 平均基本薪金
iB& 4>+N+ average consumer expenditure 平均消费开支;一般消费开支
j_.5r&w average cost 平均成本
t8+X%-r average cost of land production 增辟土地平均成本
H,u<|UMM_ average daily turnover 平均每日成交额
eF3,2DDC average daily wage rate 平均每日工资率
{>)#HD average expenditure pattern 平均开支模式
G8Y<1%`< average growth rate 平均增长率
^i}
L-QR average net fixed assets 固定资产平均净值
yLQ*"sw\ average of relatives 相对价格平均数
pj?f?.^ average price 平均价格
csW43& average propensity to consume 平均消费倾向;一般消费倾向
~15N7=wCM average propensity to save 平均储蓄倾向;一般储蓄倾向
z3;*Em8Ir average rate 平均率
n4#;k=mA average revenue 平均收入;平均收益
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LE{ average stock 平均库存;平均存货
:1bWVM) average yearly rent 平均年租
DRi<6Ob avoidance of double taxation 避免双重课税
LB a[:j2 avoidance of tax 避税