A:
h[u@UGK% A share A股;甲类股份
hY!ek;/Gc abatement of tax 减税;减扣免税额
mn03KF=n] ABN AMRO Bank N.V. 荷兰银行
7HVENj_b+M above-the-line expenditure 线上项目支出;经常预算支出
l@&-be above-the-line receipt 线上项目收入;经常预算收入
0S:&wb ABSA Asia Limited 南非联合亚洲有限公司
l 7uTk5 absolute change 绝对数值变更
@k{q[6c2n absolute expenditure 实际开支
9n is8 absolute guideline figure 绝对准则数字
$VQ;y|K+[ absolute interest 绝对权益
DTH}=r- absolute order of discharge 绝对破产解除令
p>eYi \' absolute profit margin 绝对利润幅度
R`]@.i4tt absolute value 实值;绝对值
8x-19# absolutely vested interest 绝对既得权益
4L:O0Ggz} absorbed cost 已吸收成本;已分摊成本
hiibPc?I absorption 吸收;分摊;合并
z2{y<a9;? absorption rate 吸收率;摊配率;分摊率
mKu,7nMvF ACB Finance Limited 亚洲商业财务有限公司
-BP10-V acceptable form of reciprocity 合理的互惠条件
)C"ixZ>2xQ acceptable rate 适当利率;适当汇率
$1 B?@~& acceptance agreement 承兑协议
%0 {_b68x acceptance for honour 参加承兑
x*:VE57,z acceptor 承兑人;接受人;受票人
EUs9BJFP acceptor for honour 参加承兑人
eH7x>[lH. accident insurance 意外保险
KDb j
C'3 Accident Insurance Association of Hong Kong 香港意外保险公会
"Y^j=?1k accident insurance scheme 意外保险计划
i7-i!`< accident year basis 意外年度基准
eCR^$z=c accommodation 通融;贷款
r+m.!+ accommodation bill 通融票据;空头票据
=8#.=J[/ accommodation party 汇票代发人
,mx\
-lWFy account balance 帐户余额;帐户结余
;Q,t65+Am account book 帐簿
0?oL zw& account collected in advance 预收款项
9[JUJ,#X'0 account current book 往来帐簿
;=$;h6W0 account of after-acquired property 事后取得的财产报告
st* sv} account of defaulter 拖欠帐目
]VQd*~ - account payable 应付帐款
iS)-25M' account payee only [A/C payee only] 只可转帐;存入收款人帐户
s<"|'~<n account receivable 应收帐款
UUDHknm" account receivable report 应收帐款报表
kh#QT_y account statement 结单;帐单;会计财务报表
iJE:>qOTD5 account title 帐户名称;会计科目
V-7l+C5 accountant's report 会计师报告
uvJHkAi Accountant's Report Rules 会计师报告规则
tz2=l.1 accounting and auditing procedure 会计与审计程序;会计与核数程序
7omHorU+ Accounting Arrangements 《会计安排》
]QHp?Ii1 accounting basis 会计基础
5,p;b accounting by Official Receiver 破产管理署署长呈交的帐目
EPn!6W5^ Accounting Circular 《会计通告》
:QP1! accounting class 会计类别
~}j+~ accounting date 记帐日期;会计结算日期
$ c-O+~ accounting for money 款项核算
z/"*-+j Accounting Officer 会计主任
WPsfl8@D accounting period 会计报告期;会计期
O$r/{{I. accounting policy 会计政策;会计方针
n=4 accounting practice 会计惯例
FS=yc.Q_ accounting principle 会计准则
o}G`t
Bz accounting record 会计记录
niCK(&z accounting report 会计报告
2DPv7\fW Accounting Services Branch [Treasury] 会计事务部〔库务署〕
'ux!:b" Accounting Society of China 中国会计学会
`1P|<VbZ accounting statement 会计报表
$%cHplQz5 accounting system 会计制度;会计系统
i,^3aZwJ' accounting transaction 会计事项;帐务交易
s&pnB accounting treatment 会计处理
9s_^?q accounting year 会计年度
&*"*b\ accretion 增值;添加
LA_{[VWYp> accrual 应计项目;应累算数目
\~A qA!)6 accrual basis 应计制;权责发生制
e(/F:ZEh accrual basis accounting 应计制会计;权责发生制会计
!@ ]IJ"\ accrue 应累算;应计
*GoTN accrued benefit 应累算利益
r!fUMDS accrued charges 应计费用
g/f6N
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XxMZU(5 accrued expenses 应累算费用
=K0%bI accrued interest payable 应付利息;应计未付利息
gIz!~I_U accrued interest receivable 应收利息;应计未收利息
v[|W\y@H/3 accrued right 累算权益
3e'6A ^# accruing profit 应累算的利润
hsY?og_H accumulated fiscal reserve 累积财政储备
o$</At accumulated profit 累积利润;滚存溢利
jr0j0$BF accumulated reserve 累积储备
d2Q*1Q@u accumulation of surplus income 累积收益盈余
8cOft ;|qB acquired assets 既得资产
4j=K3m acquisition 收购;购置;取得
JqMF9|{H acquisition cost 购置成本
6Jq[]l"v acquisition expenses 购置费用
-_Z 4)"k acquisition of 100% interest 收购全部股权
%gO/mj3* acquisition of control 取得控制权
5\z<xpJ acquisition of fixed assets 购置固定资产
-->0e{y acquisition of shell “买壳”
CnL=s6XD' acquisition price 收购价
PlH~um[J act of God 天灾
MuOKauYa acting partner 执事合伙人
3%?tUt active market 买卖活跃的市场;交投畅旺的市场;旺市
=[]6NjKS, active partner 积极参与的合伙人
DNq(\@x[! active trading 交投活跃
k o[w#j actual circulation 实际流通
u*Xp%vNe actual cost 实际成本
]Ac}+? actual expenditure 实际开支;实际支出
p"
>*WQ actual income 实际入息;实际收入;实际收益
xA(z/% actual market 现货市场
lh'S_p8g actual price 现货价;实际价格
y8s!sO actual profit 实际利润
-JgNujt#9 actual quotation 实盘;实际价位;实际报价
M]r?m@) actual year basis 按实际年度计算
=w+8q1!o actuals 实货
:K^J bQ actuarial investigation 精算调查
wxvi)|) actuarial principle 精算原则
VSY p actuarial report 精算师报告
h*l$!nEN Actuarial Society of Hong Kong 香港精算学会
ujxr/8mjV actuarial valuation 精算师估值
#{|cSaX< actuary 精算师
Cty#|6k ad referendum agreement 暂定协议;有待覆核的协定
` 'Qb?F6 ad valorem duty 从价税;按值征税
-:ucp2 ad valorem duty system 从价税制
Oh$:qu7o0& ad valorem fee 从价费
D`WRy}o ad valorem tariff 从价关税
|~BnE
additional allowance 额外免税额
PX|@D_%Y= additional amount for unexpired risk 未过期风险的额外款额
@p*)^D6E\ additional assessable profit 补加应评税利润
u5A?; a additional assessment 补加评税
oV:oc, additional commitment 额外承担
D;C';O additional commitment vote 额外承担拨款
XJe=+_K9 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ffmtTJFC5 additional dependent parent allowance 供养父母额外免税额
=|agW.l additional provision 额外拨款
#_35bg4h{ additional stamp duty 附加印花税
>E<ib[vK[ additional tax 补加税罚款;补加税款
RN(I}]] a Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
CfU|]< adjudged bankrupt 被裁定破产
0mSP adjudicated bankrupt 裁定破产人
.fl r adjudication fee 裁定费;评定印花税额手续费;评估契据费
A!bG 2{r adjudication of bankruptcy 裁定破产;宣告破产
p5#x7*xR6 adjudication of insolvency 裁定无力偿还债务
l@B9}Icq adjusted actual 经调整的实数;调整后的实数
V,_m>$Mo adjusted current assets 经调整的流动资产;调整后的流动资产
DD$>3` adjusted figure 经调整的数字;调整后的数额
W\kli';jyC adjusted liabilities 经调整的负债;调整后的负债
y,nmPX?]n adjusted loss 经调整的亏损;调整后的亏损
"9s_[e adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
V_SH90@)+ adjusted profit 经调整的利润;调整后的利润
z/{X{+Z adjusted surplus 经调整的盈余额;调整后的盈余额
h )
Wp adjusted value 经调整的价值;调整后的价值
=Hd yra adjustment 调整;修订;理算〔保险〕
n6%` adjustment centre 调剂中心
uAPVR adjustment lag 调整过程的时间差距;调整时差
:82h GU adjustment mechanism 调整机制
#; ?3kuq( adjustment of loss 亏损调整
xrkl)7; adjustment process 调整过程;调整程序
B}d&tH2^s adjustment range 调整幅度
}'x;J administered exchange rate 受管制汇率
GkJcd; Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Zl5'%b$& administration expenses 行政费用
@zg}x0] administration fee 手续费;行政费
)JS6W administration in bankruptcy 破产管理
>-A@6Qe_ administration order 遗产管理令
)SmnLvL administrator 管理人;遗产管理人
^OY]Y+S`Ox administrator of the estate 遗产管理人
+%W8Juu
admission of debt 债项承认书
4qie&:4j admission of proof 接纳债权证明
F]3Y,{/V advance 放贷款项;垫付款项;预支款项;预付款项
s7Agr!>f advance account 暂支帐目;预付款帐户
B`}um;T#~, advance compensation 预付补偿金
P'Rw/co advance from shareholder 股东垫款
h+g\tYWGP advance pending reimbursement 预支以待日后付还
v(2N@s<% advanced economy 先进经济体系
J3 _aHI advancement 预付;预付财产
u;_~{VJ- advances warrant 垫款令
@yuiNj.T advancing 贷出
bT.q@oU adverse balance 逆差
gN=.}$Kfu adverse exchange 逆汇
R_PF*q2 ' advertisement addressed to shareholders 在报章刊登的致股东通告
5Kg'&B ( advice for collection 托收通知书
@oA z advice of drawing 提款通知书;汇票通知书
"@UQSf, advice of payment 付款通知
vamZKm~p Advisory Committee [Securities and Futures Commission]
~gfR1SE 谘询委员会〔证券及期货事务监察委员会〕
>c,s}HJ Advisory Committee on Diversification 经济多元化谘询委员会
B3#G affidavit 誓章;遗产申报誓章
! K>iSF< affidavit of no receipt 述明无收款的誓章
KMRPleF affiliate 联号;联营公司;附属公司
=5+*TL` affiliated company 附属公司;联号;联营公司
7<yc:}9nx affirmation [estate duty] 非宗教式宣誓〔遗产税〕
LCHMh6 affordability 负担能力
(wDE!H7 African Development Bank [AfDB] 非洲开发银行
`$T$483/ after-acquired property 事后取得的财产
F_
F"3'[ after-hours dealing 市后交易
cszvt2BIg after-tax profit 税后盈利;税后利润;税后溢利
Vx_33";S\ agency agreement 代理协议
$`F9e5}G agency expenses 代理机构的开支
&N7ji agency fee 代理费
?"d$SK"6Z Agency Law 《代理法》
IP62|~Ap agent 代理人;承销人
YQ+hQ:4- agent of company 公司代理人
"}]$ag!`q$ agent's fee 代理人费;经纪费
&~,4$&_ aggregate 总计;总数;总体数字
=01X aggregate amount 总款额;总额
p-[WpY3 aggregate assets and liabilities 总体资产与负债
ZL!u$)(V aggregate at constant price 按固定价格计算的总体数字
c$g@3gL aggregate demand 总需求
t2N W$
-E aggregate gross position 总持仓量
,>
zEG aggregate limit 总限额
||Zup\QB aggregate of salaries tax 合计薪俸税
9@
tp# aggregate performance 总体表现;总体业绩
V%s
g+D2 aggregate supply 总体供应
8+F5n! aggregate surplus 总盈余
Kw
-SOFE aggregate total 整体总额
ot^p xun aggregate value 总值;合计价值
i>F=XE aggregated basis 合计基准
}|P3(*S aggregated net chargeable income 合计应课税入息实额
xe`^)2z aggregation 合并计算;合计;总和
vi,hWz8WB aggregation of incomes of husband and wife 夫妇入息合并计算
Y?0/f[Ax,y aggregation of property 财产的总和
$coO~qvU agio 差价;贴水
1 R5pf Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
ZwmucY%3 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
-#|D> 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
qA)OkR'm Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
cr1x
CPJj 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
?%,NOX Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
*G19fJ[5 《香港政府和大韩民国政府关于相互促进和保护投资协定》
m@4Dz| agreement for a settlement 授产协议
6\4-I^=B agreement for assignment 转让协议
\|;\ agreement for sale 售卖协议;买卖协议
/at7H! agreement for sale and purchase 买卖协议
CXlbtpK2k agreement for the payment of interest 支付利息协议
qkb'@f= agreement for the repayment of money 还款协议
NX @FUct; agreement of reinsurance 再保险协议
PMzPj, Agricultural Bank of China 中国农业银行
(`tRJWbdz air passenger departure tax 飞机乘客离境税
g52a
vG Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
L44m!%q airport tax 机场税
I.<c{4K5 alcohol duty 酒精税
U&5*>fd= alienation 让与;让渡;转让
Kgbm/L0XR* alimony 生活费;赡养费
OviS(}v4@ All Ordinaries Index [AOI] 所有普通股指数
)kD/ 8 all risks 全险;综合险
CKsVs.:u All Sales Record for Stock Market 《股票市场成交报告》
]{>AU^=U Allied Capital Resources Limited 新联财务有限公司
7{;it uqX all-items index [Consumer Price Index] 总指数〔消费物价指数〕
?"B]"%M& allocation letter 拨款信件
,lyW'<~gA allocation of fund 分配款项;预留款项
xA] L0h] allocation of profit 利润分配;溢利分配
z|l*5@p allocation warrant 拨款令
+ ?1GscJ allotment 分配;配股
8Lo#{` allotment notice 股份配售通知;配股通知
j|eA*UE allotment of shares 股份分配
*r7vDc allowable 可获宽免;免税的
1\.$=N allowable business loss 可扣除的营业亏损
x$Dq0FX!%_ allowable expenses 可扣税的支出
;a:H-iC allowance 免税额;津贴;备抵;准备金
u^80NR allowance for debts 债项的免税额
tdy2ZPVtTV allowance for depreciation by wear and tear 耗损折旧免税额
mDB allowance for funeral expenses 殡殓费的免税额
V>Wk\'h allowance for inflation 为通货膨胀而预留的款项;通胀准备金
Zi!Ta"}8 allowance for repairs and outgoings 修葺及支出方面的免税额
r* *zjv> allowance to debtor 给债务人的津贴
M^FY6TT4O alteration of capital 资本更改
o96C^y{~S alternate trustee 候补受托人
"W|A^@r} amalgamation 合并
wVf~FssN ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
d$dy6{/YD ambit of charges 征税范围;收费范围
ahBqYAK9 amended valuation 经修订的估值
sibYJK Oy American Commodities Exchange 美国商品交易所
]-fkmnmWX American Express Bank Limited 美国运通银行
%,$ n^{v American Stock Exchange 美国证券交易所
?^}30V:E amortization 摊销
JAPr[O& amount due from banks 存放银行同业的款项
_VtQMg|u amount due from banks abroad 存放海外银行同业的款项
{zdMmpQF amount due from holding companies 控股公司欠款
c'2d+*[ amount due from local banks 存放本港银行同业的款项
rqdwQ amount due to banks 银行同业的存款
!rvEo =^ amount due to banks abroad 海外银行同业的存款
~wc:/UM| amount due to holding companies 控股公司存款
uV/5f#) amount due to local banks 本港银行同业的存款
V~J5x >O amount due to outport banks 外埠银行同业的存款
qQ&uU7,# amount for note issue 发行纸币的款额
gYpMwC{*d amount of bond 担保契据的款额
wj|Zn+{"nF amount of consideration 代价款额
]Bw0Qq F# amount of contribution 供款数额
sDY~jP[Oa amount of indebtedness 负债款额
IK~&`n](> amount of principal of the loan 贷款本金额
?$ r`T]>`2 amount of rates chargeable 应征差饷数额
0XHQ5+"8 amount of share capital 股本额
M6Fo.eeK3 amount of sums assured 承保款额
Q?{%c[s amount of variation 变动幅度
U84W(X amount of vote 拨款数额
P]E-Wp'p amount payable 应付款额
j0jl$^ amount receivable 应收款额
6 SSDc/ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
\l%xuT analysis 分析
ny={OhP- ancillary risk 附属风险
6*OL.~WE annual account 周年帐目;周年帐目报表;年度决算;年结
NkE0S`Xf annual accounting date 年结日期
wT1s;2 % annual allowance 每年免税额;年积金;年度津贴;年津
2G8pDvBr annual balance 年度余额
]I*c:(qwu annual disposable income 每年可动用收入
`?Rq44= annual estimates 周年预算
U$rMZk annual fee 年费
Yo-}uTkw annual general meeting 周年大会
H=t"qEp annual growth rate 年增率;每年增长率
]S|FK>U[ annual long-term supplement 长期个案每年补助金
niVR!l annual pensionable emolument 可供计算退休金的年薪
!xM5
A[f annual report 年报
KWTV!Wxb=K Annual Report on the Consumer Price Index 《消费物价指数年报》
5=dL` annual return 周年报表;周年申报表;每年报税表格
B@,9Cx564 Annual Return Rules 《周年报表规则》
{|;a?]? annual review of consumer prices 每年消费物价回顾
x-^6U annual roll-forward basis 逐年延展方式
zmMc*| annual salary 年薪
/r}L_wI annual statement 年度报表;年度决算表
q2GW3t 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
D7Q+w annuitant 年金受益人
YFKE>+ annuity 年金
G)3I+uxn annuity contract 年金合约
_;<!8e$C annuity on human life 人寿年金
*Ak .KBg antecedent debt 先前的债项
3>,}N9P-v ante-dated cheque 倒填日期支票
!<bwg anticipated expenditure 预期开支
!_S>ER anticipated net profit 预期纯利
_KT!OYH anticipated revenue 预期收入
boh?Xt-$ anti-inflation measure 反通货膨胀措施
a"8[,A3 anti-inflationary stance 反通货膨胀立场
s6H'}[E< apparent deficit 表面赤字
95DEuReKi apparent financial solvency 表面偿债能力
1^iBS apparent partner 表面合伙人
8HF^^Cva application for personal assessment 个人入息课税申请书
xU
*:a[g application of fund 资金应用
L'e_?`!: application to release as liquidator and to destruct the books of accounts and documents
8fR(y~_gF 申请免除清盘人职务及毁灭帐簿与文件
K*6 "c.D appointed actuary 委任精算师
So:X!ljN(e appointed auditor 委任核数师;委任审计师
0lw>mxN appointed trustee 委任的受托人
X/!_>@`7? appointer 委任人
xad`-vw apportioned pro rata 按比例分摊
yPyu) apportionment 分配;分摊
Onmmcem Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Bd>~F7VWs apportionment formula 分摊方程式
@Mk`Tl apportionment of estate duty 遗产税的分摊
[oWkd_dK appraisal 估价;评估
Bqx5N" appreciable growth 可观增长
GQ_KYS{ appreciable impact 显着影响
}d$-:l,w appreciable increase 可观增长
L`NIYH<^ appreciation 增值;升值
JAbUK[:K appreciation against other currencies 相对其他货币升值
Tc2.ciU appreciation of the exchange value of Hong Kong dollar 港元汇值上升
VYyija: appreciation tax 增值税
W,q @ww u appropriation 拨款;拨用;拨付
nHK(3Z4G appropriation account 拨款帐目
lQA5HzC\ Appropriation Bill 拨款法案
50UdY9E_v} appropriation-in-aid system 补助拨款办法
9&Y@g)+2 approved assets 核准资产
@Z)|_ approved basket stock 认可一篮子证券
\l+v,ELX= approved budget 核准预算
$ /VQsb approved charitable donation 认可慈善捐款
%Bq~b$ approved charitable institution 认可慈善机构
Bx\&7|,x approved currency 核准货币;认可货币
DM.lQ0xk approved estimates 核准预算
r8k (L{W approved estimates of expenditure 核准开支预算
$KHm5*;nd approved overseas insurer 核准海外保险人
qsj{0 Go approved overseas trust company 核准海外信托公司
p [ O6 approved pooled investment fund 核准汇集投资基金
!iXRt" ) approved provident fund scheme 认可公积金计划
sXKkZ+2q approved provision 核准拨款
lU
WXXuO] approved redeemable share 核准可赎回股份
LZ*8YNp1' approved regional stock 认可地区性证券
-@TY8#O#- approved retirement scheme 认可退休金计划
K g@'mG approved subordinated loan 核准附属贷款
_ _O f0< arbitrage 套戥;套汇;套利
RNIXQns-=S arbitrageur 套戥者;套汇者
jnH\}IB arbitrary amount 临时款项
XxqGsGx4 arrangement 措施;安排;协定
ZsGvv]P arrears 欠款
(Wzp sDte arrears of pay 欠付薪酬
ju~$FNt8R arrears of revenue 逾期未收税款;逾期未收的帐项
Gvb2>ZN articles of association 组织章程;组织细则;组织章程细则
XN<SKW(H3 Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
K+g[E<x\= ascertainment of profit 确定利润
X-pbSq~5 "Asia Clear" “亚洲结算系统”
[g}Cve#i Asia Commercial Bank Ltd. 亚洲商业银行有限公司
_0H oJ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
UBvp32p Asian Development Fund [ADF] 亚洲发展基金
i,Ct AbMx Asian dollar bond 亚洲美元债券
uo F.f$%" Asian dollar market 亚洲美元市场
^$c#L1
C Asian dollar rate 亚洲美元利率
|OQ]F Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
8f@}- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.?>Cav9: asked price 沽盘;喊价;索价;卖方报价
ldv@C6+J assessable income 应评税入息
<O#&D|EMd| assessable loss 应评税亏损
)XI[hVUA assessable profit 应评税利润
*dBy<dIy assessable value 应评税值
3bEcKA_z( assessed profit 估定利润
y]9R#\P/ assessed value 经评估价值
\i.]-k assessment 评税;评定;估价;评税单
>CB-a : assessment number 评税编号;估价编号
obb%@S` assessment of additional tax 补加税评税
'Waazk[@O assessment of performance 业绩评估;实绩评价
K;K0D@>]HR Assessor 评税主任
6Yai?*.Q asset price bubbles 资产价格泡沫
;?h[WIy asset-backed securities 具资产保证的证券
L G}{ibB assets accretion 资产增值
kR]P/4r assets and liabilities 资产与负债
q8 v iC| assets betterment statement 资产递增表;资产改进表
rxCzPF assets lending 实物放款;有抵押贷款
N:j7J assets of the company passing on the death 死者去世时转移的公司资产
:;?$5h*|` assets pledged as security for liabilities 用作负债抵押的资产
2a d|v] assets portfolio 资产投资组合
2D\pt assets price 资产价格
LIg1U assets quality 资产质素
<o EAy assets realization 资产变现
FW]tDGJOw assets refinancing arrangement 资产再集资安排
w OL,L U assets securitization 资产证券化
'|}A/` assets situated outside Hong Kong 在香港以外地方的资产
*A-_*A assets stripping 削减资产;拆卖资产
U%3N=M assets value 资产值
6v%yU3l assignee 承让人
^F^g(|(K assignment 转让;转让书;转让契
|r9<aVlK assignment of interest 权益转让
LI,wSTVjC assignment of letters patent and trade mark 专利证书及商标转让
~Xi@#s~ assignment of property 物业转让;物业转让书
@@d_F<Ym[ assignment right 转让权
#UGSn:D<i assignor 转让人
1NYR8W]2 associate 有联系的人;有关连人士;相联者;合伙人;联系人
NAYLlW}A Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
*V>?m6y/ associate member 附属会员
7FX4|] associated body corporate 相联法人团体
Pz)lq2Zm9 associated company 相联公司;联属公司
h nydH-;cz associated corporation 相联法团
*ug~LK5Y. Association of Chartered Certified Accountants [ACCA] [United Kingdom]
v^"\e&XL 公认会计师公会〔英国〕
[ATJ!
O Association of Futures Exchange Brokers 香港期货经纪协会
/t5)& Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
J[/WBVFDf association of underwriters 承保人组织
OB>Hiy
assumption of control 接管
S-t#d7'B assurance 担保;保险;转易;转易书
*-VRkS-G assurance of interest 权益的转易
eORXyh\K at 19XX price 按一九XX年价格计算
k1&9 bgI at a discount 按赔价计算;按贴水价格计算;打折扣
`46~j at a premium 按溢价计算;按升水价格计算
s$Vl">9# at call 通知付款;按通知
Ni~IY#
' at constant market price 按固定市价计算
dsTX?E<R at constant price 按固定价格计算
G
e;67 at cost 按成本计算
}'[>~&/" at current market price 按当时市价计算;按现时市价计算
7QO/; zL at current price 按当时价格计算;按现时价格计算
Gp%po@A& at factor cost 按要素成本计算;按生产要素成本计算
_^ hg7&dF at money-of-the-day price 按付款当日价格计算
W>3S%2d at or better 按指定或较佳价位〔买卖指令〕
-^&=I3bp at par 按面值计算;平价
hSehJjEoM at sight 见票即付
:{u`qi at the close 按收市盘
|q`NJ at the opening 按开市盘
VL%. maj attestation 见证;见证条款
WJ{Iv] }9 at-the-money option 平价期权
&V4Zmn?UU attorney 受权人;受托代表人
_i_='dsyW/ attornment 新拥有人承认书
j~v`q5X attributable profit 可归属利润
j>8DaEfwx attributable share value 可归属股份价值
;|Cdq Auckland Stock Exchange 奥克兰证券交易所
s5~k]"{j auction 拍卖
c4z&HQd auctioneer 拍卖商
%H{pU:[5* audit 审计;核数
]r`;89:s> Audit Commission 审计署
y2W+YV* Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
0E.N3iU 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〕
H cmW audit review 帐目审查
1>(EvY}Y\ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
R"ON5,E audited account 审计帐目;经审计的帐目
G,C`+1$* audited annual account 经审计的周年帐目
*6I$N>1 audited balance sheet 经审计的资产负债表
d4o
^+\ auditor 核数师;核数主任;审计师
2A_1 E\ auditor's certificate 核数师证明书;审计师证明书
MQ,K%_m8 auditor's report 核数师报告;审计师报告
IQ&PPC Aussie bond 澳元债券
WNR]GI austerity budget 紧缩预算
vF\>;pcT Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
O_QDjxj^rZ Australia All Ordinaries Index 澳洲所有普通股票指数
,gV#x7IW Australian Dollar [AUD] 澳元
z'l$;9(y Australian Options Market 澳大利亚期权市场
0/HFLz' Australian Securities Commission 澳洲证券事务监察委员会
M9)4ihK Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Wf
c/?{ Australian Stock Exchange 澳大利亚证券交易所
v[L+PD
U Austrian Schilling [ATS] 奥地利先令
a (U52dO, authentication 认证;鉴证
[?K>s>it authority to purchase 委托购买证;委购书
[>ghs_?dZ authorization 认可;核准;授权;授权书
77\+V 0cF authorization by direction 指示授权
u\LNJo| B authorization by instruction 指令授权
%q5dV<X'c authorization by warrant 令状授权
[,;Y5#Y[5 authorization of unit trust 单位信托的认可
!*]i3 ,{7v authorized agent 指定代理人
4DL;Y authorized capital 法定资本
} c G)$E authorized clerk 出市员
o z*;q] authorized dealer 认可交易商
RV~t%Sw^ authorized financial institution 认可财务机构
m6R/, authorized fund 认可基金
=3-=p&* authorized fund house 获授权的基金公司;认可基金公司
3IYFvq~ authorized institution 认可机构
kf@JEcKV authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
1PY]Q{r authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
zPnb_[YF authorized insurer 获授权保险人;获认可承保人
^ZMbJe%L authorized investment 特准投资项目
rrL.Y&DTK authorized person 获授权人
[,Ehu<mEK authorized representative 获授权代表
L<FXtBJ authorized share capital 法定股本
E{
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b) automated quotation system 自动报价系统
/LFuf`bXV Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
vyZ&%?{*R 自动交易系统〔香港期货交易所有限公司〕
ixA.b#!1 automatic adjustment mechanism 自动调整机制
kk
fWiPO^ automatic adjustment system 自动调整系统
'TeH(?3G Automatic Clearing House 自动票据交换所
n/KO{: automatic exchange rates accumulation system 自动化汇率累集系统
(d4btcg Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
x-i1:W9; automatic teller machine [ATM] 自动柜员机
[8T{=+k autopay 自动转帐
Y`~B> J available assets 可用资产
]I|(/+}M available fiscal reserve 现存财政储备
S]3CRJU3` available profit 可用利润
]bds~OY5 U Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
l"ms:v average 平均;平均数;海损
fkI 5~Y| average basic salary 平均基本薪金
\'~
E%=Q average consumer expenditure 平均消费开支;一般消费开支
q7 PCMe average cost 平均成本
^N7H~CT" average cost of land production 增辟土地平均成本
Pd7\Q]of average daily turnover 平均每日成交额
*)K\&h<{ average daily wage rate 平均每日工资率
1L,L/sOwB& average expenditure pattern 平均开支模式
>YI Vi4'' average growth rate 平均增长率
!Cgj
>= average net fixed assets 固定资产平均净值
um%_kX average of relatives 相对价格平均数
tV!?Ol average price 平均价格
t:2DB) average propensity to consume 平均消费倾向;一般消费倾向
$udhTI#, average propensity to save 平均储蓄倾向;一般储蓄倾向
44KoOY_ average rate 平均率
N3"Jo uP average revenue 平均收入;平均收益
<0d2{RQ; average stock 平均库存;平均存货
"$(+M t^ average yearly rent 平均年租
L-+g` avoidance of double taxation 避免双重课税
Qvp"gut)%X avoidance of tax 避税