A:
WGUd@lC~ A share A股;甲类股份
)?(_vrc< abatement of tax 减税;减扣免税额
|w>d]eA5 ABN AMRO Bank N.V. 荷兰银行
'1Ex{$Yk above-the-line expenditure 线上项目支出;经常预算支出
$`L
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^ JU#_ ABSA Asia Limited 南非联合亚洲有限公司
G}nj
71=H absolute change 绝对数值变更
mw83 pU6 absolute expenditure 实际开支
'"6*C*XS absolute guideline figure 绝对准则数字
8]4W@~c absolute interest 绝对权益
=vL
>&$ absolute order of discharge 绝对破产解除令
yx7y3TSq absolute profit margin 绝对利润幅度
CH6;jo] absolute value 实值;绝对值
Z/OERO
absolutely vested interest 绝对既得权益
@2+'s;mUV absorbed cost 已吸收成本;已分摊成本
,X\qlT5C absorption 吸收;分摊;合并
T|5uywA| absorption rate 吸收率;摊配率;分摊率
O44Fj) ACB Finance Limited 亚洲商业财务有限公司
hKems3 acceptable form of reciprocity 合理的互惠条件
NQN?CBFQ acceptable rate 适当利率;适当汇率
<V|\yH9 acceptance agreement 承兑协议
}'uV{$ acceptance for honour 参加承兑
];u nR<H acceptor 承兑人;接受人;受票人
_A=i2?g acceptor for honour 参加承兑人
*(sv5c!0M8 accident insurance 意外保险
^j1iCL! Accident Insurance Association of Hong Kong 香港意外保险公会
P R_|
8H| accident insurance scheme 意外保险计划
^>z+e"PQA accident year basis 意外年度基准
;Ji3|=4u accommodation 通融;贷款
>ffQ264g=i accommodation bill 通融票据;空头票据
UxnZA5Lk* accommodation party 汇票代发人
pO2XQYhrY account balance 帐户余额;帐户结余
z%$M
IC account book 帐簿
S AKIFNE account collected in advance 预收款项
x.
/WP~I account current book 往来帐簿
G6X5`eLQ account of after-acquired property 事后取得的财产报告
BD M"";u account of defaulter 拖欠帐目
F*y7 4j, account payable 应付帐款
X$_z"t account payee only [A/C payee only] 只可转帐;存入收款人帐户
)%hW3w account receivable 应收帐款
jori,"s account receivable report 应收帐款报表
+Ecn account statement 结单;帐单;会计财务报表
fhro"5/4 account title 帐户名称;会计科目
?%b#FXA accountant's report 会计师报告
+rKV*XX@ Accountant's Report Rules 会计师报告规则
zOis}$GR accounting and auditing procedure 会计与审计程序;会计与核数程序
Z
jXn,W]~ Accounting Arrangements 《会计安排》
fD2 N} accounting basis 会计基础
Na+3aM%% accounting by Official Receiver 破产管理署署长呈交的帐目
Qgq VbJP" Accounting Circular 《会计通告》
5zF$Q {3 accounting class 会计类别
,F=FM>o accounting date 记帐日期;会计结算日期
X6r3$2! accounting for money 款项核算
zSBR_N51 Accounting Officer 会计主任
F 2Mxcs*M accounting period 会计报告期;会计期
H)X&5E accounting policy 会计政策;会计方针
/WI H#M accounting practice 会计惯例
2WB`+oWox accounting principle 会计准则
`_3Gb accounting record 会计记录
?4_ME3$t accounting report 会计报告
Crezo? Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1#|qT7 Accounting Society of China 中国会计学会
ixB"6O accounting statement 会计报表
'lOpoWDL accounting system 会计制度;会计系统
M|UCV_omN accounting transaction 会计事项;帐务交易
IJLuu@kRm, accounting treatment 会计处理
ZUl-&P_X accounting year 会计年度
ye4GHAm,p accretion 增值;添加
4?c0rC< accrual 应计项目;应累算数目
/LG}nY accrual basis 应计制;权责发生制
ziv*4 accrual basis accounting 应计制会计;权责发生制会计
e8k|%m<Sp accrue 应累算;应计
352RJC accrued benefit 应累算利益
;/!o0:m^I accrued charges 应计费用
,S&p\(r. accrued cumulative preference share dividend 应累算的累积优先股股息
bMqFrG accrued expenses 应累算费用
ah#jvp accrued interest payable 应付利息;应计未付利息
@/='BVb'T accrued interest receivable 应收利息;应计未收利息
GFvLd:p` [ accrued right 累算权益
[*r=u[67F accruing profit 应累算的利润
,9$| "e& accumulated fiscal reserve 累积财政储备
?',GR aD accumulated profit 累积利润;滚存溢利
^g"% :4zO accumulated reserve 累积储备
.cr<.Ov accumulation of surplus income 累积收益盈余
zOYG`:/' acquired assets 既得资产
<ti,Wn. acquisition 收购;购置;取得
K#R|GEwr acquisition cost 购置成本
I.U=%{. acquisition expenses 购置费用
<9S 5 acquisition of 100% interest 收购全部股权
;S'1fci6 acquisition of control 取得控制权
HcGbe37Xq acquisition of fixed assets 购置固定资产
]ts^h~BZ$ acquisition of shell “买壳”
sl)]yCD|5 acquisition price 收购价
1 ;Uc-< act of God 天灾
Q3[nS(#Z/= acting partner 执事合伙人
r%`3*<ALV) active market 买卖活跃的市场;交投畅旺的市场;旺市
D@m3bsMwe active partner 积极参与的合伙人
hwSxdT6 active trading 交投活跃
?2K~']\S actual circulation 实际流通
.lGN
Fx actual cost 实际成本
D4T(Dce actual expenditure 实际开支;实际支出
cvjZ$Fcc%( actual income 实际入息;实际收入;实际收益
.qCI!%fg actual market 现货市场
C-&s$5MzGb actual price 现货价;实际价格
'N\nJz} actual profit 实际利润
5dL! e<< actual quotation 实盘;实际价位;实际报价
{`9J8qRY actual year basis 按实际年度计算
RP9~n)h~b
actuals 实货
*`t3z-L actuarial investigation 精算调查
tYx>?~ actuarial principle 精算原则
)Dyyb1\) actuarial report 精算师报告
;b 'L2 Actuarial Society of Hong Kong 香港精算学会
N({-&A.N actuarial valuation 精算师估值
_RWH$L9 actuary 精算师
6Z;D`X,5 ad referendum agreement 暂定协议;有待覆核的协定
"||'
-(0 ad valorem duty 从价税;按值征税
CJ6v S ad valorem duty system 从价税制
%U9f`qE ad valorem fee 从价费
Y0ACJ?| ad valorem tariff 从价关税
l7(p~+o?h> additional allowance 额外免税额
A"IaFXB additional amount for unexpired risk 未过期风险的额外款额
S"@@BQ#mf additional assessable profit 补加应评税利润
e4;h*IQK additional assessment 补加评税
;ao <{i? additional commitment 额外承担
|A2o$H additional commitment vote 额外承担拨款
.+~9
vH additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
H5be 5 additional dependent parent allowance 供养父母额外免税额
wif1|!aL additional provision 额外拨款
5.lg*vh additional stamp duty 附加印花税
VgS2_TU additional tax 补加税罚款;补加税款
fH%C&xj'& Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
,W>-MPJn[8 adjudged bankrupt 被裁定破产
G~/*!?&z adjudicated bankrupt 裁定破产人
fBKN?]BdN adjudication fee 裁定费;评定印花税额手续费;评估契据费
(Vt5@25JW adjudication of bankruptcy 裁定破产;宣告破产
%:7/ym[ adjudication of insolvency 裁定无力偿还债务
jV#1d8qm adjusted actual 经调整的实数;调整后的实数
WP PDvB adjusted current assets 经调整的流动资产;调整后的流动资产
/`7G 7pQ+ adjusted figure 经调整的数字;调整后的数额
M%5_~g2n'\ adjusted liabilities 经调整的负债;调整后的负债
M[L@ej adjusted loss 经调整的亏损;调整后的亏损
8]WcW/1r ! 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
s 4n<k]d adjusted profit 经调整的利润;调整后的利润
i1!Y{ adjusted surplus 经调整的盈余额;调整后的盈余额
6df`]sc adjusted value 经调整的价值;调整后的价值
o}yA{<" adjustment 调整;修订;理算〔保险〕
|oR#j
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vhN6_XD adjustment lag 调整过程的时间差距;调整时差
.GvZv> adjustment mechanism 调整机制
e<"sZK adjustment of loss 亏损调整
3(1UIu adjustment process 调整过程;调整程序
vX$|/74 adjustment range 调整幅度
y .a)M?3 administered exchange rate 受管制汇率
W 2A!BaH% Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5?TX.h9B4 administration expenses 行政费用
'r}y{`3M administration fee 手续费;行政费
G_xql_QR administration in bankruptcy 破产管理
H`7T;`Yb administration order 遗产管理令
VgMuX3= administrator 管理人;遗产管理人
0kaMYV? administrator of the estate 遗产管理人
^j<2s"S admission of debt 债项承认书
3Q_)Xs
r` admission of proof 接纳债权证明
)b,FE}YX advance 放贷款项;垫付款项;预支款项;预付款项
hO(A_Bw advance account 暂支帐目;预付款帐户
8*eVP*g advance compensation 预付补偿金
+>:[irf advance from shareholder 股东垫款
(lvp-<* advance pending reimbursement 预支以待日后付还
zvT8r(<n} advanced economy 先进经济体系
Srrzj-9^)K advancement 预付;预付财产
tNxKpA |F advances warrant 垫款令
.xtam 8@ advancing 贷出
;>Z0e`= adverse balance 逆差
2 y&k adverse exchange 逆汇
TU9$5l/;g advertisement addressed to shareholders 在报章刊登的致股东通告
N'?#g`*KW advice for collection 托收通知书
K\5/ ||gi advice of drawing 提款通知书;汇票通知书
`r0MQkk advice of payment 付款通知
T!>sL=uf Advisory Committee [Securities and Futures Commission]
XKvH^Z4h{l 谘询委员会〔证券及期货事务监察委员会〕
+SkfT4*U Advisory Committee on Diversification 经济多元化谘询委员会
ePTxuCf> affidavit 誓章;遗产申报誓章
P}
Y .
affidavit of no receipt 述明无收款的誓章
8[oZ>7LMzC affiliate 联号;联营公司;附属公司
:PBW=W affiliated company 附属公司;联号;联营公司
m2Wi "X(I_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
J?f7!F:8 affordability 负担能力
B8zc#0!1 African Development Bank [AfDB] 非洲开发银行
`bZgw after-acquired property 事后取得的财产
e)|5P after-hours dealing 市后交易
mEbj after-tax profit 税后盈利;税后利润;税后溢利
5B;;{GR agency agreement 代理协议
9\%`/tJM agency expenses 代理机构的开支
l@>@2CB agency fee 代理费
)yS8(F0 Agency Law 《代理法》
](z*t+"> agent 代理人;承销人
,6x>gcR agent of company 公司代理人
BKu<p< agent's fee 代理人费;经纪费
~P"o_b6,k aggregate 总计;总数;总体数字
A#]78lR aggregate amount 总款额;总额
5PE}3he: aggregate assets and liabilities 总体资产与负债
u3IhB8' aggregate at constant price 按固定价格计算的总体数字
"nU] 2 aggregate demand 总需求
P -X2A2 aggregate gross position 总持仓量
^NO4T aggregate limit 总限额
2W;2._ aggregate of salaries tax 合计薪俸税
c=p!2jJ1K~ aggregate performance 总体表现;总体业绩
Kae-Y aggregate supply 总体供应
VhU,("&pm aggregate surplus 总盈余
c+:^0&l aggregate total 整体总额
LmP pt3[ aggregate value 总值;合计价值
)&ucX aggregated basis 合计基准
p-,Bq!aG$ aggregated net chargeable income 合计应课税入息实额
ME*A6/h aggregation 合并计算;合计;总和
S4
s#EDs aggregation of incomes of husband and wife 夫妇入息合并计算
</_.+c [ aggregation of property 财产的总和
0Q[;{}W} agio 差价;贴水
}`]Et99Q5 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》
lDZ~ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
l_zTpyOZ 《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》
BVS
SO's Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
>txeo17Ba\ 《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》
5e&;f Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%.;;itB 《香港政府和大韩民国政府关于相互促进和保护投资协定》
^t,haO4 agreement for a settlement 授产协议
V2$M`|E agreement for assignment 转让协议
'|G8yojz agreement for sale 售卖协议;买卖协议
[x
-<O:r=P agreement for sale and purchase 买卖协议
{N@Pk[! agreement for the payment of interest 支付利息协议
G}@a]EGm agreement for the repayment of money 还款协议
)g`~,3G agreement of reinsurance 再保险协议
t<e3EW@>> Agricultural Bank of China 中国农业银行
&@'+h*
b air passenger departure tax 飞机乘客离境税
@GF3g= Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
a?*pO`<J{ airport tax 机场税
*C.Kdf3w alcohol duty 酒精税
}|l7SFst alienation 让与;让渡;转让
c, }VC- alimony 生活费;赡养费
xggF:El3{ All Ordinaries Index [AOI] 所有普通股指数
\9]-(j6[H all risks 全险;综合险
imyfki $B All Sales Record for Stock Market 《股票市场成交报告》
xxOhGA) Allied Capital Resources Limited 新联财务有限公司
V9wL3* all-items index [Consumer Price Index] 总指数〔消费物价指数〕
,Uy;jk allocation letter 拨款信件
rnBp2'EM allocation of fund 分配款项;预留款项
3Qu-X\ allocation of profit 利润分配;溢利分配
T[2<_ nn= allocation warrant 拨款令
sk@aOv'*( allotment 分配;配股
`)TgGny01 allotment notice 股份配售通知;配股通知
$}=r45e0K allotment of shares 股份分配
M%7|7V<o)^ allowable 可获宽免;免税的
AsI.8" allowable business loss 可扣除的营业亏损
JI/iq allowable expenses 可扣税的支出
6#HnA"I2n allowance 免税额;津贴;备抵;准备金
3=%G{L16- allowance for debts 债项的免税额
'30JJ0 allowance for depreciation by wear and tear 耗损折旧免税额
w^}*<q\ allowance for funeral expenses 殡殓费的免税额
`)Y 5L}c= allowance for inflation 为通货膨胀而预留的款项;通胀准备金
chM-YuN| allowance for repairs and outgoings 修葺及支出方面的免税额
gOy{ RE allowance to debtor 给债务人的津贴
cvYKZB alteration of capital 资本更改
:c(#03w*C alternate trustee 候补受托人
l0tFj>q" amalgamation 合并
t;_1 /mt ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
(*\y ambit of charges 征税范围;收费范围
LdnTdh? amended valuation 经修订的估值
X,D ]S@ American Commodities Exchange 美国商品交易所
w{GEWD{& American Express Bank Limited 美国运通银行
GK#D R/OM American Stock Exchange 美国证券交易所
D[{"]=- amortization 摊销
,Qj\_vr@ amount due from banks 存放银行同业的款项
8#HQ05q> amount due from banks abroad 存放海外银行同业的款项
M%s!qC+ amount due from holding companies 控股公司欠款
)/Oldyp amount due from local banks 存放本港银行同业的款项
i*mI-l amount due to banks 银行同业的存款
Q+Eqaz` amount due to banks abroad 海外银行同业的存款
=nlj|S ~3 amount due to holding companies 控股公司存款
,_K:DSiB amount due to local banks 本港银行同业的存款
Uh'W d_? amount due to outport banks 外埠银行同业的存款
>2NsBS( amount for note issue 发行纸币的款额
Fzz9BEw(i amount of bond 担保契据的款额
& d* bQv$ amount of consideration 代价款额
xM/WS':V amount of contribution 供款数额
P1<McQ amount of indebtedness 负债款额
c)c_Qv amount of principal of the loan 贷款本金额
u\km_e amount of rates chargeable 应征差饷数额
U@:l~xJ amount of share capital 股本额
<"av /`; amount of sums assured 承保款额
hPUZ{#;n amount of variation 变动幅度
?"@SxM~\ amount of vote 拨款数额
{ea*dX872: amount payable 应付款额
rY)m"'puP amount receivable 应收款额
*Zn,v-d Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Pd~z%VoO analysis 分析
IG~Zxn1o ancillary risk 附属风险
]PbwG annual account 周年帐目;周年帐目报表;年度决算;年结
\U'*B}Sz annual accounting date 年结日期
u(JuU/U annual allowance 每年免税额;年积金;年度津贴;年津
.:tR*Kst`7 annual balance 年度余额
"WH
&BhQYD annual disposable income 每年可动用收入
etk|%%J annual estimates 周年预算
oUB9)C~ annual fee 年费
mFE7#OM annual general meeting 周年大会
p$<){,R annual growth rate 年增率;每年增长率
<)o xs]< annual long-term supplement 长期个案每年补助金
4}]In/yA annual pensionable emolument 可供计算退休金的年薪
/K_*Drk> annual report 年报
01IfvK Annual Report on the Consumer Price Index 《消费物价指数年报》
4+4&}8FH annual return 周年报表;周年申报表;每年报税表格
(V"7H Annual Return Rules 《周年报表规则》
@9\E annual review of consumer prices 每年消费物价回顾
@==
"$uRw annual roll-forward basis 逐年延展方式
z]j_,3Hff annual salary 年薪
A$?o3--#]G annual statement 年度报表;年度决算表
TBgiA}|\D 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
fqn;,!D?9 annuitant 年金受益人
g^^^fKUp ) annuity 年金
b)T6%2 annuity contract 年金合约
T%**:@}+ annuity on human life 人寿年金
$=Tq<W*c antecedent debt 先前的债项
h{ eQ\iI ante-dated cheque 倒填日期支票
8'u,}b) anticipated expenditure 预期开支
rEs!gGNN anticipated net profit 预期纯利
_HkQv6fXpE anticipated revenue 预期收入
F0'8n6zj anti-inflation measure 反通货膨胀措施
Hq,znRz~` anti-inflationary stance 反通货膨胀立场
;9qwB apparent deficit 表面赤字
%t$)sg] apparent financial solvency 表面偿债能力
#:Ukv? apparent partner 表面合伙人
uFaT~ 4 application for personal assessment 个人入息课税申请书
2gnz= application of fund 资金应用
Vb?_RE_H application to release as liquidator and to destruct the books of accounts and documents
0p'g+ 2 申请免除清盘人职务及毁灭帐簿与文件
B*fBb.Z appointed actuary 委任精算师
wL&[Vi_j{ appointed auditor 委任核数师;委任审计师
:BblH0' appointed trustee 委任的受托人
4n%|h-!8 appointer 委任人
KCn#*[
apportioned pro rata 按比例分摊
6lwWFR+k apportionment 分配;分摊
VGOdJ|2]Wr Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
8,:lw3x1 apportionment formula 分摊方程式
%gTY7LIe1z apportionment of estate duty 遗产税的分摊
I!.-}]k appraisal 估价;评估
7QaZ|\c appreciable growth 可观增长
A$TFa:O| appreciable impact 显着影响
Ua+Us"M3} appreciable increase 可观增长
>8injW352 appreciation 增值;升值
b+$-f:mj appreciation against other currencies 相对其他货币升值
Ljk0K3Q6> appreciation of the exchange value of Hong Kong dollar 港元汇值上升
GA.cp*2~ appreciation tax 增值税
Vtk}>I@% appropriation 拨款;拨用;拨付
bWzUWLa appropriation account 拨款帐目
_Fjax Appropriation Bill 拨款法案
(KR.dxzjf appropriation-in-aid system 补助拨款办法
M,SIs
3 approved assets 核准资产
^!SwY_> approved basket stock 认可一篮子证券
qx}*L'xB approved budget 核准预算
!1P<A1K approved charitable donation 认可慈善捐款
t0)hdX approved charitable institution 认可慈善机构
Ev&aD approved currency 核准货币;认可货币
^1XnnQa approved estimates 核准预算
C3; d.KlV approved estimates of expenditure 核准开支预算
R#/0}+-M approved overseas insurer 核准海外保险人
Qa1G0qMEIF approved overseas trust company 核准海外信托公司
g]._J approved pooled investment fund 核准汇集投资基金
5~"m$/yE approved provident fund scheme 认可公积金计划
ZMch2 U8 approved provision 核准拨款
3UJSK+d\ approved redeemable share 核准可赎回股份
7gt%[r M approved regional stock 认可地区性证券
$oZV 54 approved retirement scheme 认可退休金计划
D+*_iM6[- approved subordinated loan 核准附属贷款
K Z0%J5 arbitrage 套戥;套汇;套利
r7v1q arbitrageur 套戥者;套汇者
u6*mHkM arbitrary amount 临时款项
['l}* arrangement 措施;安排;协定
!3o]mBH8 arrears 欠款
Y+3r{OI arrears of pay 欠付薪酬
KPa&P:R3 arrears of revenue 逾期未收税款;逾期未收的帐项
wr2F]1bh@ articles of association 组织章程;组织细则;组织章程细则
5I5#LQv0 Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
I@q4D1g ascertainment of profit 确定利润
ae]
hCWK "Asia Clear" “亚洲结算系统”
J(`(PYo\i Asia Commercial Bank Ltd. 亚洲商业银行有限公司
1i
6>~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
=7zvp,B Asian Development Fund [ADF] 亚洲发展基金
5R O_)G< Asian dollar bond 亚洲美元债券
]$A6krfh| Asian dollar market 亚洲美元市场
</qli-fXB} Asian dollar rate 亚洲美元利率
)(`,!s,8) Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
lAx8m't}6 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
( z.\,M asked price 沽盘;喊价;索价;卖方报价
Yd<q4VJR assessable income 应评税入息
SY+$8^ assessable loss 应评税亏损
xx,|n assessable profit 应评税利润
\05 n$. assessable value 应评税值
T?8N$J assessed profit 估定利润
pg4jPuCM assessed value 经评估价值
1Gk'f?dw assessment 评税;评定;估价;评税单
lLuAg ds` assessment number 评税编号;估价编号
n}q/:|c assessment of additional tax 补加税评税
N#vV; assessment of performance 业绩评估;实绩评价
;3N>m|?D= Assessor 评税主任
efm#:>H asset price bubbles 资产价格泡沫
Qs\!Kk@ asset-backed securities 具资产保证的证券
[\)irCDv assets accretion 资产增值
gOn^}%4.I assets and liabilities 资产与负债
(%|L23 assets betterment statement 资产递增表;资产改进表
8MCSU'uQ assets lending 实物放款;有抵押贷款
XNB4KjT assets of the company passing on the death 死者去世时转移的公司资产
CGCSfoS9f assets pledged as security for liabilities 用作负债抵押的资产
I)f54AX assets portfolio 资产投资组合
gK-$y9]~+ assets price 资产价格
4:qM'z assets quality 资产质素
P\.1w>X assets realization 资产变现
O%busM$P)/ assets refinancing arrangement 资产再集资安排
'U4@Sax, assets securitization 资产证券化
F0+@FS0 assets situated outside Hong Kong 在香港以外地方的资产
bOdyrynh assets stripping 削减资产;拆卖资产
%hb!1I assets value 资产值
RhumNP<M assignee 承让人
Ec|5'Kz] assignment 转让;转让书;转让契
r`d.Wy Zj assignment of interest 权益转让
8,&QY%8pX assignment of letters patent and trade mark 专利证书及商标转让
Z~ {[YsG assignment of property 物业转让;物业转让书
R>`TV(W`9 assignment right 转让权
r!O4]j_3 assignor 转让人
OEj%cB! associate 有联系的人;有关连人士;相联者;合伙人;联系人
7a'@NgiGg Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
m*H6\on: associate member 附属会员
aZYs?b>Gm associated body corporate 相联法人团体
mX
QVL.P\ associated company 相联公司;联属公司
iC Z1ARi associated corporation 相联法团
W8s/" Association of Chartered Certified Accountants [ACCA] [United Kingdom]
h%(0| 公认会计师公会〔英国〕
(Qz|
N Association of Futures Exchange Brokers 香港期货经纪协会
8nHFNOv6 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9y5nG association of underwriters 承保人组织
>tVD[wVF0 assumption of control 接管
-nC!kpo assurance 担保;保险;转易;转易书
-$5nqaK? assurance of interest 权益的转易
? Glkhf7( at 19XX price 按一九XX年价格计算
GbbD) at a discount 按赔价计算;按贴水价格计算;打折扣
e=EM07z at a premium 按溢价计算;按升水价格计算
L9(!L$ at call 通知付款;按通知
bY7~b/ at constant market price 按固定市价计算
^1w*$5YI at constant price 按固定价格计算
@P}!mdH1 at cost 按成本计算
s4Y7x.- at current market price 按当时市价计算;按现时市价计算
BJ7m3[lz at current price 按当时价格计算;按现时价格计算
'Lv>!s 7 at factor cost 按要素成本计算;按生产要素成本计算
"r.eN_d at money-of-the-day price 按付款当日价格计算
ao.v]6a at or better 按指定或较佳价位〔买卖指令〕
nXcOFU at par 按面值计算;平价
d"JI4)%
at sight 见票即付
P*sb@y>}O at the close 按收市盘
<bxp/#6D at the opening 按开市盘
+UC- attestation 见证;见证条款
A]"IQ- at-the-money option 平价期权
1r;.r| attorney 受权人;受托代表人
<MoKTP-< attornment 新拥有人承认书
@mrGG F attributable profit 可归属利润
LzJNQd' attributable share value 可归属股份价值
!)TO2?,^ Auckland Stock Exchange 奥克兰证券交易所
:p,DAt} auction 拍卖
Zp*0%x!e auctioneer 拍卖商
F
B7.b audit 审计;核数
7Yd]#K{$ Audit Commission 审计署
{pW(@4U Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
q<*UeyE
S 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〕
\hT=U*dMR audit review 帐目审查
# ~T
KC|G Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
k->cqtG audited account 审计帐目;经审计的帐目
4mJ[Wr\y audited annual account 经审计的周年帐目
p(]o#$ 6[ audited balance sheet 经审计的资产负债表
aw8q}: auditor 核数师;核数主任;审计师
;NeN2 |I] auditor's certificate 核数师证明书;审计师证明书
74q|FQ auditor's report 核数师报告;审计师报告
7ZRLSq'S Aussie bond 澳元债券
$6p|}<u austerity budget 紧缩预算
B\}B
H Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Y>: e4Q Australia All Ordinaries Index 澳洲所有普通股票指数
gzDNMM Australian Dollar [AUD] 澳元
@G;\gJT* Australian Options Market 澳大利亚期权市场
2
.)`8|c9 Australian Securities Commission 澳洲证券事务监察委员会
|=9=a@l]P Australian Society of Certified Practising Accountants 澳洲执业会计师公会
-THU5AB Australian Stock Exchange 澳大利亚证券交易所
FlQ(iv)P Austrian Schilling [ATS] 奥地利先令
z?i{2Fz6 authentication 认证;鉴证
X6g{qz Hg_ authority to purchase 委托购买证;委购书
B'"RKs] authorization 认可;核准;授权;授权书
5Myp#!|x: authorization by direction 指示授权
H]/!J] authorization by instruction 指令授权
X0QLT:J b authorization by warrant 令状授权
%;{Ro)03 authorization of unit trust 单位信托的认可
A#P]|i authorized agent 指定代理人
oDEvhNT authorized capital 法定资本
YjM_8@< authorized clerk 出市员
8~")9w authorized dealer 认可交易商
R7xEE7p authorized financial institution 认可财务机构
J|A:C[7 2 authorized fund 认可基金
4BgrG[l) authorized fund house 获授权的基金公司;认可基金公司
zU$S#4/C authorized institution 认可机构
hB)TH'R{: authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Ei[>%Ah authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
8bIwRVA2\ authorized insurer 获授权保险人;获认可承保人
+P. }< authorized investment 特准投资项目
ayvHS&h authorized person 获授权人
8
k%!1dyMB authorized representative 获授权代表
%+,7=Wt- authorized share capital 法定股本
&=d0'3k> automated quotation system 自动报价系统
1SYBq,[]) Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
9L^:N)- 自动交易系统〔香港期货交易所有限公司〕
+Y automatic adjustment mechanism 自动调整机制
UF ]g6u automatic adjustment system 自动调整系统
a9 CK4Kg Automatic Clearing House 自动票据交换所
P<<hg3@ automatic exchange rates accumulation system 自动化汇率累集系统
NlnmeTLO5 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
GE{u2<%@ automatic teller machine [ATM] 自动柜员机
56
raZC autopay 自动转帐
s,|s;w*. available assets 可用资产
~Uz1()ftz available fiscal reserve 现存财政储备
,B=;NKo available profit 可用利润
sjISVJ? Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
xEfz AJ5& average 平均;平均数;海损
w0FkKJV average basic salary 平均基本薪金
$J]b+Bp average consumer expenditure 平均消费开支;一般消费开支
X^;LiwQv average cost 平均成本
oI6l `K$ average cost of land production 增辟土地平均成本
iHB1/ average daily turnover 平均每日成交额
e:&(y){n( average daily wage rate 平均每日工资率
09psqXU@I average expenditure pattern 平均开支模式
}L1-2 average growth rate 平均增长率
\-?@
&' : average net fixed assets 固定资产平均净值
If*t$f>y4N average of relatives 相对价格平均数
LgX"Qk&Ca average price 平均价格
dLs40 -R average propensity to consume 平均消费倾向;一般消费倾向
A=5A8B1 average propensity to save 平均储蓄倾向;一般储蓄倾向
jK{)gO average rate 平均率
\:/:S"- average revenue 平均收入;平均收益
3Y}X7-|)Z average stock 平均库存;平均存货
aMaFxEW average yearly rent 平均年租
*75?%l avoidance of double taxation 避免双重课税
(t\
F>A avoidance of tax 避税