A:
&YSjwRr
A share A股;甲类股份
k>2tC< abatement of tax 减税;减扣免税额
|#y+iXTJ ABN AMRO Bank N.V. 荷兰银行
7j9X<8* above-the-line expenditure 线上项目支出;经常预算支出
_'W en above-the-line receipt 线上项目收入;经常预算收入
jkzC^aG ABSA Asia Limited 南非联合亚洲有限公司
l7+[Zn/v * absolute change 绝对数值变更
;;A8TcE
' absolute expenditure 实际开支
4iXB`@k absolute guideline figure 绝对准则数字
:`pgdn absolute interest 绝对权益
SuO@LroxTB absolute order of discharge 绝对破产解除令
7$z]oVbO' absolute profit margin 绝对利润幅度
\Ax[/J2aO absolute value 实值;绝对值
=i`#0i2( absolutely vested interest 绝对既得权益
8?YWE62 absorbed cost 已吸收成本;已分摊成本
(M>[D!Yt absorption 吸收;分摊;合并
wM]j# absorption rate 吸收率;摊配率;分摊率
0R#T 3K} ACB Finance Limited 亚洲商业财务有限公司
sX8?U,u acceptable form of reciprocity 合理的互惠条件
ai3wSUYJi acceptable rate 适当利率;适当汇率
i9QL}d acceptance agreement 承兑协议
'@{'T LMCi acceptance for honour 参加承兑
2feiD?0 acceptor 承兑人;接受人;受票人
Vy-kogVt acceptor for honour 参加承兑人
>ZE8EL accident insurance 意外保险
k*?Axk# Accident Insurance Association of Hong Kong 香港意外保险公会
?`,Rkg0fe accident insurance scheme 意外保险计划
Za*QX| accident year basis 意外年度基准
>+9f{FP
9 accommodation 通融;贷款
Tlz $LI accommodation bill 通融票据;空头票据
ZwC\n(_y accommodation party 汇票代发人
|#87|XIJ&~ account balance 帐户余额;帐户结余
&
V*_\ account book 帐簿
L\CufAN account collected in advance 预收款项
myR}~Cj;q account current book 往来帐簿
_o'3v=5T account of after-acquired property 事后取得的财产报告
[K*>W[n account of defaulter 拖欠帐目
q1|! oQ account payable 应付帐款
X-Yy1"6m1 account payee only [A/C payee only] 只可转帐;存入收款人帐户
l6[0i account receivable 应收帐款
b?=>)':f account receivable report 应收帐款报表
~h:/9q account statement 结单;帐单;会计财务报表
@(~m. p| account title 帐户名称;会计科目
_ ?\4k{ET accountant's report 会计师报告
O%>FKU>(? Accountant's Report Rules 会计师报告规则
rA"><pH accounting and auditing procedure 会计与审计程序;会计与核数程序
PB
W.nm Accounting Arrangements 《会计安排》
ug|'}\LY accounting basis 会计基础
2tEA8F~k accounting by Official Receiver 破产管理署署长呈交的帐目
^:(:P9h Accounting Circular 《会计通告》
b<1k$0J6 accounting class 会计类别
r"%uP[H accounting date 记帐日期;会计结算日期
YgeU>I|v accounting for money 款项核算
h
rksPK"s2 Accounting Officer 会计主任
MFHc>O
DA accounting period 会计报告期;会计期
!9n!:"(r accounting policy 会计政策;会计方针
N?RJuDW accounting practice 会计惯例
|%i|P)] accounting principle 会计准则
#S*@RKSE|7 accounting record 会计记录
NV[_XXTv7 accounting report 会计报告
4!I;U>b b Accounting Services Branch [Treasury] 会计事务部〔库务署〕
0cpI2 Accounting Society of China 中国会计学会
|?kZfr&9q accounting statement 会计报表
miq"3 accounting system 会计制度;会计系统
hDP&~Mk accounting transaction 会计事项;帐务交易
M_ GN3 accounting treatment 会计处理
A3!xYG=+ accounting year 会计年度
"I7 Sed7 accretion 增值;添加
OLl?1 accrual 应计项目;应累算数目
No'^]r accrual basis 应计制;权责发生制
F1q a`j^' accrual basis accounting 应计制会计;权责发生制会计
*<5zMSZO accrue 应累算;应计
_(TYR* accrued benefit 应累算利益
&ND8^lR=Y; accrued charges 应计费用
p5`d@y\hj accrued cumulative preference share dividend 应累算的累积优先股股息
!6d6b@Mv accrued expenses 应累算费用
{eQ')f accrued interest payable 应付利息;应计未付利息
pYtvenBy accrued interest receivable 应收利息;应计未收利息
AzfYw'^&9 accrued right 累算权益
/IkSgKJiz\ accruing profit 应累算的利润
B <CK~ybY accumulated fiscal reserve 累积财政储备
G T3wJQ5N accumulated profit 累积利润;滚存溢利
opQdym accumulated reserve 累积储备
^EG@tB $< accumulation of surplus income 累积收益盈余
7p!w(N?s acquired assets 既得资产
VkD8h+) acquisition 收购;购置;取得
?eU=xO acquisition cost 购置成本
=$^<@-; acquisition expenses 购置费用
LHS^[}x^1 acquisition of 100% interest 收购全部股权
#Is/j = acquisition of control 取得控制权
0VA$
Ige acquisition of fixed assets 购置固定资产
uPp9
UW acquisition of shell “买壳”
o|FY-+ acquisition price 收购价
h|DKD. act of God 天灾
RyJN=;5p acting partner 执事合伙人
PN +<C7/ active market 买卖活跃的市场;交投畅旺的市场;旺市
}+" N
' active partner 积极参与的合伙人
=>_k ;x active trading 交投活跃
4raKhN" actual circulation 实际流通
\N?,6;%xB actual cost 实际成本
fFBD5q(n actual expenditure 实际开支;实际支出
c'678!r9 P actual income 实际入息;实际收入;实际收益
m V U(b, actual market 现货市场
M[Kk43;QY! actual price 现货价;实际价格
$;ssW"7~Qn actual profit 实际利润
z;74(5?q actual quotation 实盘;实际价位;实际报价
b')Lj]%;k actual year basis 按实际年度计算
:Hn*|+' actuals 实货
^LO`6, actuarial investigation 精算调查
#fb <\!iza actuarial principle 精算原则
5 GwXZ;(G actuarial report 精算师报告
N?7vcN+-t) Actuarial Society of Hong Kong 香港精算学会
gA&+<SK( actuarial valuation 精算师估值
z ]d^%>Ef actuary 精算师
il)LkZ@ ad referendum agreement 暂定协议;有待覆核的协定
.\W6XRw ad valorem duty 从价税;按值征税
\Jcj4 ad valorem duty system 从价税制
E@f2hW2 ad valorem fee 从价费
H/eyc` ad valorem tariff 从价关税
bay7%[BLB additional allowance 额外免税额
Dn}Wsd= additional amount for unexpired risk 未过期风险的额外款额
1VH$l(7IQ additional assessable profit 补加应评税利润
gm-m_cB< additional assessment 补加评税
nhUL{ER additional commitment 额外承担
SiM1Go}# additional commitment vote 额外承担拨款
\w]c<gM K additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
lF=l|.c additional dependent parent allowance 供养父母额外免税额
2Sq+w;/ additional provision 额外拨款
?^# h|aUp. additional stamp duty 附加印花税
,w+}Evp]) additional tax 补加税罚款;补加税款
h,D6MP Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
P@u&~RN9f+ adjudged bankrupt 被裁定破产
LB)sk$) adjudicated bankrupt 裁定破产人
) ny,vcU] adjudication fee 裁定费;评定印花税额手续费;评估契据费
_>/T<Db adjudication of bankruptcy 裁定破产;宣告破产
C&\vVNV;9 adjudication of insolvency 裁定无力偿还债务
V<#E!MG adjusted actual 经调整的实数;调整后的实数
"
-Ie adjusted current assets 经调整的流动资产;调整后的流动资产
PR&D67:Jy adjusted figure 经调整的数字;调整后的数额
/!r#=enG7 adjusted liabilities 经调整的负债;调整后的负债
R/yOy^< adjusted loss 经调整的亏损;调整后的亏损
W[dMf!( 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
n(mS adjusted profit 经调整的利润;调整后的利润
cI5*`LML1 adjusted surplus 经调整的盈余额;调整后的盈余额
4E Hb adjusted value 经调整的价值;调整后的价值
NjTVinz adjustment 调整;修订;理算〔保险〕
U2 tsHm.O adjustment centre 调剂中心
`q ;79t adjustment lag 调整过程的时间差距;调整时差
2Qoj>Wy{ adjustment mechanism 调整机制
)P{I<TBI; adjustment of loss 亏损调整
5>XrNc91 adjustment process 调整过程;调整程序
&zCqF=/9U adjustment range 调整幅度
4b" %171 administered exchange rate 受管制汇率
HzO6hb{jJO Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
YzcuS/~x administration expenses 行政费用
AX|-Gv administration fee 手续费;行政费
~dIb>[7wy administration in bankruptcy 破产管理
(okCZ-_Jn administration order 遗产管理令
MuQBn7F{c administrator 管理人;遗产管理人
,tEvz administrator of the estate 遗产管理人
8Ee bWs*1 admission of debt 债项承认书
6zQ {Y"0 admission of proof 接纳债权证明
cI)XXb4 advance 放贷款项;垫付款项;预支款项;预付款项
A2`QlhZ advance account 暂支帐目;预付款帐户
W~1/vJ.*l advance compensation 预付补偿金
m_%1IJ advance from shareholder 股东垫款
n0X_m@ advance pending reimbursement 预支以待日后付还
&h7q=-XU advanced economy 先进经济体系
,_66U;T advancement 预付;预付财产
X^tVq..0 advances warrant 垫款令
oCLs"L-r{ advancing 贷出
@G
vDl=. adverse balance 逆差
G -U% adverse exchange 逆汇
|~!
R5|Q advertisement addressed to shareholders 在报章刊登的致股东通告
."m6zq advice for collection 托收通知书
u}QB-oU advice of drawing 提款通知书;汇票通知书
Dm@wTt8N( advice of payment 付款通知
$jYwV0 Advisory Committee [Securities and Futures Commission]
ub"(,k P 谘询委员会〔证券及期货事务监察委员会〕
5XNIX)H Advisory Committee on Diversification 经济多元化谘询委员会
3:$hC8 affidavit 誓章;遗产申报誓章
TA47lz q affidavit of no receipt 述明无收款的誓章
7'[C+/: affiliate 联号;联营公司;附属公司
#]s> affiliated company 附属公司;联号;联营公司
gTK5z.] affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8s4y7%,| affordability 负担能力
(D'Z4Y African Development Bank [AfDB] 非洲开发银行
wz*QB6QtU after-acquired property 事后取得的财产
guC/eSxv after-hours dealing 市后交易
i^{.Q- after-tax profit 税后盈利;税后利润;税后溢利
4#5w^ agency agreement 代理协议
n9;+RhxA agency expenses 代理机构的开支
vqLC?{i+ agency fee 代理费
d[.kGytUt Agency Law 《代理法》
WUid5e2 agent 代理人;承销人
/j]r?KAzw agent of company 公司代理人
@!\g+z_" agent's fee 代理人费;经纪费
[aF?1KxNMt aggregate 总计;总数;总体数字
x@+m_y aggregate amount 总款额;总额
-aiQp@^/J aggregate assets and liabilities 总体资产与负债
G"jKYW aggregate at constant price 按固定价格计算的总体数字
q+{-p?;; aggregate demand 总需求
U[zY0B aggregate gross position 总持仓量
\lK iUy/ aggregate limit 总限额
H_'i.t 'SS aggregate of salaries tax 合计薪俸税
YJw 9 d] aggregate performance 总体表现;总体业绩
|Xblz1>DF aggregate supply 总体供应
IMY?L aggregate surplus 总盈余
]1 #& J( aggregate total 整体总额
gmfux
b/ aggregate value 总值;合计价值
NF1e>O:a< aggregated basis 合计基准
=2#a@D6Bl aggregated net chargeable income 合计应课税入息实额
i0uBb%GMT aggregation 合并计算;合计;总和
}DTpl?l aggregation of incomes of husband and wife 夫妇入息合并计算
0(s0<9s% aggregation of property 财产的总和
d\`A
^ agio 差价;贴水
t"`LJE._P 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》
&nk6_{6
c Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
B$k<F8!% 《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》
ND\ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
P>=~\v nN# 《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》
=R#K`H66j Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
MN2# 《香港政府和大韩民国政府关于相互促进和保护投资协定》
cL&V2I5O agreement for a settlement 授产协议
Q5e ,[1 agreement for assignment 转让协议
/"?y @;Y~ agreement for sale 售卖协议;买卖协议
omM*h{z$$ agreement for sale and purchase 买卖协议
buo_H@@p{s agreement for the payment of interest 支付利息协议
yhe$A<Rl= agreement for the repayment of money 还款协议
.~V0>r~my agreement of reinsurance 再保险协议
:X[(ymWNE Agricultural Bank of China 中国农业银行
3A k,M-Jp air passenger departure tax 飞机乘客离境税
A)En25,X Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
>_U)=q airport tax 机场税
-6MgC9] alcohol duty 酒精税
4-[L^1%S[ alienation 让与;让渡;转让
8WU
UE=p alimony 生活费;赡养费
@EzSosmF All Ordinaries Index [AOI] 所有普通股指数
)t{oyBT all risks 全险;综合险
chsjY]b All Sales Record for Stock Market 《股票市场成交报告》
2Z6#3~ Allied Capital Resources Limited 新联财务有限公司
GZ\;M6{oh all-items index [Consumer Price Index] 总指数〔消费物价指数〕
58*s\*V`\ allocation letter 拨款信件
Qi|jL*mj& allocation of fund 分配款项;预留款项
(yE?)s allocation of profit 利润分配;溢利分配
~=HN30 allocation warrant 拨款令
w[z^B& allotment 分配;配股
~.M{n&NM allotment notice 股份配售通知;配股通知
bD<[OerG allotment of shares 股份分配
9|T%q2O allowable 可获宽免;免税的
y3$i?}?A allowable business loss 可扣除的营业亏损
:W,6zv(..u allowable expenses 可扣税的支出
M#on-[ allowance 免税额;津贴;备抵;准备金
{*H&NI allowance for debts 债项的免税额
Pze$QBNoRd allowance for depreciation by wear and tear 耗损折旧免税额
^ Sx0t allowance for funeral expenses 殡殓费的免税额
< pI2} allowance for inflation 为通货膨胀而预留的款项;通胀准备金
_3h(R`VdWO allowance for repairs and outgoings 修葺及支出方面的免税额
s
z/7cLo allowance to debtor 给债务人的津贴
JwbC3t):@ alteration of capital 资本更改
Nm%&xm alternate trustee 候补受托人
i]*Wt8~! amalgamation 合并
(7x5 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
,v:m ambit of charges 征税范围;收费范围
,FX;-nP% amended valuation 经修订的估值
J_R54Y~vu American Commodities Exchange 美国商品交易所
m8H|cQ@Uu American Express Bank Limited 美国运通银行
xBd# American Stock Exchange 美国证券交易所
oD_je~b) amortization 摊销
[AQ6ads) amount due from banks 存放银行同业的款项
XF(I$Mxl6 amount due from banks abroad 存放海外银行同业的款项
Mn $TWhg' amount due from holding companies 控股公司欠款
aQwc Py|1R amount due from local banks 存放本港银行同业的款项
bC?uyo" amount due to banks 银行同业的存款
F ^Rt
6Io amount due to banks abroad 海外银行同业的存款
>/1N#S#9 amount due to holding companies 控股公司存款
%\=5,9A\ amount due to local banks 本港银行同业的存款
h@FDP#H amount due to outport banks 外埠银行同业的存款
xh[Mmq/R amount for note issue 发行纸币的款额
CJk$o K{Q amount of bond 担保契据的款额
H
r? G_L amount of consideration 代价款额
.&.j?kb amount of contribution 供款数额
E\#hcvP amount of indebtedness 负债款额
4H8vB^ amount of principal of the loan 贷款本金额
[o<R#f` amount of rates chargeable 应征差饷数额
/j./ amount of share capital 股本额
:kq J~ amount of sums assured 承保款额
Dna0M0 amount of variation 变动幅度
?ltTJ(Po amount of vote 拨款数额
bLGgu# amount payable 应付款额
r#*kx# " amount receivable 应收款额
l]inG^s Amsterdam Stock Exchange 阿姆斯特丹证券交易所
R9D<lX0% analysis 分析
>|!F.W ancillary risk 附属风险
E#r6e+e1Q% annual account 周年帐目;周年帐目报表;年度决算;年结
_)Q)tOW annual accounting date 年结日期
ed4:r/Dpo annual allowance 每年免税额;年积金;年度津贴;年津
ji<b#YO4 annual balance 年度余额
rH8^Fl&jT annual disposable income 每年可动用收入
`GS!$9j annual estimates 周年预算
;oVdkp annual fee 年费
,rc5r3 annual general meeting 周年大会
V(1Ldl'a annual growth rate 年增率;每年增长率
U 9TEC) annual long-term supplement 长期个案每年补助金
8I$B^,N annual pensionable emolument 可供计算退休金的年薪
*W,"UL6U8y annual report 年报
E~ _2Jf\U Annual Report on the Consumer Price Index 《消费物价指数年报》
|E0>-\6 annual return 周年报表;周年申报表;每年报税表格
gxpR#/(E~ Annual Return Rules 《周年报表规则》
jZS6f*$ annual review of consumer prices 每年消费物价回顾
K>6#MI annual roll-forward basis 逐年延展方式
{&8-OoH ~ annual salary 年薪
esx<feP)\ annual statement 年度报表;年度决算表
Oga0CR_ 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
}9t$Cs% annuitant 年金受益人
IBb3A annuity 年金
Q.#@xaX'{` annuity contract 年金合约
Q+)fI annuity on human life 人寿年金
rA&|!1q"B antecedent debt 先前的债项
*:bNK5I.t ante-dated cheque 倒填日期支票
y$7Fq' anticipated expenditure 预期开支
/8@JWK^I{ anticipated net profit 预期纯利
Q^/66"Z:Z anticipated revenue 预期收入
AZt~ \qf anti-inflation measure 反通货膨胀措施
/4+M0P l anti-inflationary stance 反通货膨胀立场
<splLZW3k apparent deficit 表面赤字
|/C>xunzz apparent financial solvency 表面偿债能力
-}@3,G apparent partner 表面合伙人
1HL}tG?+# application for personal assessment 个人入息课税申请书
U|6 ME%xm application of fund 资金应用
Sx+.<]t2A application to release as liquidator and to destruct the books of accounts and documents
d_gm' 申请免除清盘人职务及毁灭帐簿与文件
F=yrqRS= appointed actuary 委任精算师
*DObtS_
6 appointed auditor 委任核数师;委任审计师
5:E7nqsNhq appointed trustee 委任的受托人
kM|akG appointer 委任人
AJ` b-$Q apportioned pro rata 按比例分摊
e*jt(p[Ge apportionment 分配;分摊
NmYSk6kWJ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
rc1EJ(c apportionment formula 分摊方程式
e@*Gnh<& apportionment of estate duty 遗产税的分摊
u&?J+ appraisal 估价;评估
]78I appreciable growth 可观增长
QgO@oV* S appreciable impact 显着影响
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#u1.|s&p appreciable increase 可观增长
JYOyz+wNd appreciation 增值;升值
)Yz`
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S*Un$ngAh appreciation of the exchange value of Hong Kong dollar 港元汇值上升
yd[}? appreciation tax 增值税
D{I^_~-\5 appropriation 拨款;拨用;拨付
tiSN amvG1 appropriation account 拨款帐目
K2>(C$Z Appropriation Bill 拨款法案
1BwCJ7?8 appropriation-in-aid system 补助拨款办法
z"bgtlfb8 approved assets 核准资产
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fk approved basket stock 认可一篮子证券
2-j+-B|i approved budget 核准预算
, .uu/qV}w approved charitable donation 认可慈善捐款
hc2[,Hju{O approved charitable institution 认可慈善机构
T5.1qr L approved currency 核准货币;认可货币
GiJ|5" approved estimates 核准预算
PF*<_p" j approved estimates of expenditure 核准开支预算
Q]Q i approved overseas insurer 核准海外保险人
Y v }G"-= approved overseas trust company 核准海外信托公司
Brr{iBz*" approved pooled investment fund 核准汇集投资基金
&F9BaJ approved provident fund scheme 认可公积金计划
]24aK_Uu approved provision 核准拨款
zM"OateA approved redeemable share 核准可赎回股份
U(]a(k<r approved regional stock 认可地区性证券
))cL+r approved retirement scheme 认可退休金计划
I0P)DR approved subordinated loan 核准附属贷款
bPEf2Z
G4 arbitrage 套戥;套汇;套利
;X-~C.7k arbitrageur 套戥者;套汇者
87c7p=/0` arbitrary amount 临时款项
]WR+>)ERb arrangement 措施;安排;协定
/1ooOq] arrears 欠款
>'wl)j$ arrears of pay 欠付薪酬
eWS[|'dl arrears of revenue 逾期未收税款;逾期未收的帐项
KhAj`vOzK articles of association 组织章程;组织细则;组织章程细则
Pe8WBr;` Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
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ascertainment of profit 确定利润
E ;65k Z "Asia Clear" “亚洲结算系统”
y[Zl ,v7 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
S-WD?BFC Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
=i } Asian Development Fund [ADF] 亚洲发展基金
vt<r_&+ pJ Asian dollar bond 亚洲美元债券
W,5A|Q~ Asian dollar market 亚洲美元市场
U(3+*'8r,1 Asian dollar rate 亚洲美元利率
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zbt\C Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
I!&|L0Qq Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
)9MmL-7K asked price 沽盘;喊价;索价;卖方报价
T^g2N`w2 assessable income 应评税入息
R nt&<|8G assessable loss 应评税亏损
>(S4h}^I assessable profit 应评税利润
<#<4A0: assessable value 应评税值
QCQku\GLV assessed profit 估定利润
IlG)=?8XZ assessed value 经评估价值
Wz}RJC7p assessment 评税;评定;估价;评税单
_*h,,Q assessment number 评税编号;估价编号
V.#,dDC@j assessment of additional tax 补加税评税
Ls )y.u assessment of performance 业绩评估;实绩评价
l-xKfp` Assessor 评税主任
b|U&{I>TH asset price bubbles 资产价格泡沫
zJWBovT/ asset-backed securities 具资产保证的证券
0'*whhH assets accretion 资产增值
zQM3n =y assets and liabilities 资产与负债
ce th )Xm assets betterment statement 资产递增表;资产改进表
BM!\U 6 assets lending 实物放款;有抵押贷款
G[n^SEY! assets of the company passing on the death 死者去世时转移的公司资产
a_XM2dc% assets pledged as security for liabilities 用作负债抵押的资产
"-GjwB assets portfolio 资产投资组合
exrsYo!% assets price 资产价格
-FV$Sne assets quality 资产质素
L ?g|: assets realization 资产变现
#\KSv
Z assets refinancing arrangement 资产再集资安排
pXf@Y}mH assets securitization 资产证券化
uN20sD} assets situated outside Hong Kong 在香港以外地方的资产
ac"Pn?
q assets stripping 削减资产;拆卖资产
VXXo\LQUU assets value 资产值
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'Lwwm5 assignee 承让人
?9xaBWf assignment 转让;转让书;转让契
?F]Yebp^ assignment of interest 权益转让
Xd/gvg{??0 assignment of letters patent and trade mark 专利证书及商标转让
\GS]jhEtn assignment of property 物业转让;物业转让书
(G $nN*rlu assignment right 转让权
^IGutZov assignor 转让人
cZI )lX associate 有联系的人;有关连人士;相联者;合伙人;联系人
{E1g+>< Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
l{F^"_U associate member 附属会员
WV}<6r$e associated body corporate 相联法人团体
?nJ7lLQA associated company 相联公司;联属公司
;cd{+0 associated corporation 相联法团
Yn4c6K Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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.&t'W 公认会计师公会〔英国〕
[` ~YPUR* Association of Futures Exchange Brokers 香港期货经纪协会
sG`|| Kb;n Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
2-5AKm@K association of underwriters 承保人组织
fH~InDT^ assumption of control 接管
3&'ll51t assurance 担保;保险;转易;转易书
lG12Su/ assurance of interest 权益的转易
7|LJwXQ- at 19XX price 按一九XX年价格计算
qawb9Iud0 at a discount 按赔价计算;按贴水价格计算;打折扣
T-ID{i at a premium 按溢价计算;按升水价格计算
^_ <jg0V at call 通知付款;按通知
#mwV66'H at constant market price 按固定市价计算
H~E(~fl at constant price 按固定价格计算
sKYb&2wJ at cost 按成本计算
s2A3.SN at current market price 按当时市价计算;按现时市价计算
|P7c { at current price 按当时价格计算;按现时价格计算
48dIh\TH" at factor cost 按要素成本计算;按生产要素成本计算
Kk+IUs at money-of-the-day price 按付款当日价格计算
;ZZ%(P=- at or better 按指定或较佳价位〔买卖指令〕
\~!9T5/* at par 按面值计算;平价
Y)^qF)v,d at sight 见票即付
IB:eyq-+ at the close 按收市盘
XzI c<81Z at the opening 按开市盘
5Nc~cD%0tK attestation 见证;见证条款
M,@\*qlEJ at-the-money option 平价期权
{;0j9rr attorney 受权人;受托代表人
+g,:!5pg attornment 新拥有人承认书
Gc2sY 0 attributable profit 可归属利润
N<o3pX2i] attributable share value 可归属股份价值
._@Scd Auckland Stock Exchange 奥克兰证券交易所
U]j4Izq auction 拍卖
su6x
okt auctioneer 拍卖商
f"t\-ux.b audit 审计;核数
{o"X8 Audit Commission 审计署
RN\4y{@ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
54~`8f 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〕
9t@^P^}=\m audit review 帐目审查
?hUC#{ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
TxAT )) audited account 审计帐目;经审计的帐目
&os9K) audited annual account 经审计的周年帐目
92_F8y*D audited balance sheet 经审计的资产负债表
~01
o auditor 核数师;核数主任;审计师
TP' auditor's certificate 核数师证明书;审计师证明书
A5-y+ auditor's report 核数师报告;审计师报告
OJ8 ac6cJ Aussie bond 澳元债券
h<H.8.o austerity budget 紧缩预算
[.4R ,[U Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
PmOm> Australia All Ordinaries Index 澳洲所有普通股票指数
la#f,C3_ Australian Dollar [AUD] 澳元
7[5g_D t Australian Options Market 澳大利亚期权市场
Gxu Australian Securities Commission 澳洲证券事务监察委员会
x&9}] E^< Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Qr]xj7\@i Australian Stock Exchange 澳大利亚证券交易所
Q4e*Z9YJ Austrian Schilling [ATS] 奥地利先令
Ug>yTc_(7 authentication 认证;鉴证
Z7RGOZQ}G authority to purchase 委托购买证;委购书
K=Z~$)Og) authorization 认可;核准;授权;授权书
ULc oti=, authorization by direction 指示授权
^$qr6+ authorization by instruction 指令授权
tiG=KHK%o authorization by warrant 令状授权
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}6\ authorization of unit trust 单位信托的认可
dr0<K[S_ authorized agent 指定代理人
kbzzage6L authorized capital 法定资本
IJHNb_Cku authorized clerk 出市员
nIdB, authorized dealer 认可交易商
V5sH:A7GJ authorized financial institution 认可财务机构
hJY= ) authorized fund 认可基金
ceBu i8a
| authorized fund house 获授权的基金公司;认可基金公司
pQ%~u3 authorized institution 认可机构
FEj{/ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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MQp"z authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
({ 'I;]AQ authorized insurer 获授权保险人;获认可承保人
{3=M-U~r authorized investment 特准投资项目
am.}2QZU authorized person 获授权人
%!%G\nv authorized representative 获授权代表
\GYh"5 authorized share capital 法定股本
T0BFit6 automated quotation system 自动报价系统
[kwVxaI Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
,!+>/RlJ 自动交易系统〔香港期货交易所有限公司〕
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nlJi1f automatic adjustment mechanism 自动调整机制
<#AS[Q[N automatic adjustment system 自动调整系统
%^){Z,}M} Automatic Clearing House 自动票据交换所
P0O5CaR automatic exchange rates accumulation system 自动化汇率累集系统
)X-b|D4O Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
g4USKJ19. automatic teller machine [ATM] 自动柜员机
r0kJx$f autopay 自动转帐
:*|%g available assets 可用资产
@+II@[_lT available fiscal reserve 现存财政储备
iu!j#VO available profit 可用利润
x+Vp& Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
1SIhW:C average 平均;平均数;海损
}T=0]u4, average basic salary 平均基本薪金
Zwj\Hz. average consumer expenditure 平均消费开支;一般消费开支
E>|[@Z average cost 平均成本
]q@/:I9] average cost of land production 增辟土地平均成本
4AdZN5 average daily turnover 平均每日成交额
=^ur@E average daily wage rate 平均每日工资率
:m*r(i3 average expenditure pattern 平均开支模式
k(l average growth rate 平均增长率
MT{7I" average net fixed assets 固定资产平均净值
d*3;6ZLy average of relatives 相对价格平均数
tlhYk=yq average price 平均价格
"e]1|~ average propensity to consume 平均消费倾向;一般消费倾向
mlC_E)Ed5 average propensity to save 平均储蓄倾向;一般储蓄倾向
IG@.W sM_ average rate 平均率
7A0D[?^xe average revenue 平均收入;平均收益
m(Ghe2T: average stock 平均库存;平均存货
H9'Y` -r average yearly rent 平均年租
qOaI4JP@ avoidance of double taxation 避免双重课税
_ dFZR avoidance of tax 避税