A:
B]Yj"LM) A share A股;甲类股份
&&JI$x0; abatement of tax 减税;减扣免税额
<fs2; ABN AMRO Bank N.V. 荷兰银行
j!:U*}f above-the-line expenditure 线上项目支出;经常预算支出
#@lr$^M
above-the-line receipt 线上项目收入;经常预算收入
-v >BeVF ABSA Asia Limited 南非联合亚洲有限公司
-^\k+4; absolute change 绝对数值变更
UxD1+\N6? absolute expenditure 实际开支
dpE\eXoa, absolute guideline figure 绝对准则数字
@RbAC*Y]g absolute interest 绝对权益
mj5A*%"W absolute order of discharge 绝对破产解除令
g<}EL[9[J absolute profit margin 绝对利润幅度
Z0`? absolute value 实值;绝对值
|]r# IpVf absolutely vested interest 绝对既得权益
]DC]=F. absorbed cost 已吸收成本;已分摊成本
>Z<ym|(T* absorption 吸收;分摊;合并
pPG!{:YT absorption rate 吸收率;摊配率;分摊率
UY%@i ACB Finance Limited 亚洲商业财务有限公司
iWQBo>x acceptable form of reciprocity 合理的互惠条件
N]+x@M @^3 acceptable rate 适当利率;适当汇率
a;/4 ht acceptance agreement 承兑协议
_2f}WY3S acceptance for honour 参加承兑
o)S>x0|[ acceptor 承兑人;接受人;受票人
ecf<(Vl} acceptor for honour 参加承兑人
e/@udau accident insurance 意外保险
as
o8 Accident Insurance Association of Hong Kong 香港意外保险公会
&sx/qS#,VL accident insurance scheme 意外保险计划
ub4(mS accident year basis 意外年度基准
z13"S(5D~ accommodation 通融;贷款
ufEt"P-X. accommodation bill 通融票据;空头票据
-uO< ] accommodation party 汇票代发人
tGM)"u- account balance 帐户余额;帐户结余
mn0QVkb}lc account book 帐簿
JBb}{fo~ account collected in advance 预收款项
4uU(t account current book 往来帐簿
dVe3h.,[v account of after-acquired property 事后取得的财产报告
\hNMTj#O account of defaulter 拖欠帐目
r<C^hs&] account payable 应付帐款
9R.tkc|K account payee only [A/C payee only] 只可转帐;存入收款人帐户
DB?_E{y] account receivable 应收帐款
r OB\u|Pg account receivable report 应收帐款报表
xW"J@OiKL account statement 结单;帐单;会计财务报表
Q&M(wnl5 account title 帐户名称;会计科目
z:<(b accountant's report 会计师报告
]p0m6}B Accountant's Report Rules 会计师报告规则
jX+LI accounting and auditing procedure 会计与审计程序;会计与核数程序
#/1A:ig Accounting Arrangements 《会计安排》
hc0VS3 k) accounting basis 会计基础
5l(;+#3y/ accounting by Official Receiver 破产管理署署长呈交的帐目
X4%*&L Accounting Circular 《会计通告》
X]y 3~|K accounting class 会计类别
q &jW{ accounting date 记帐日期;会计结算日期
a-%^!pN\M accounting for money 款项核算
k"Sw,"e>+ Accounting Officer 会计主任
!lu$WJ{M accounting period 会计报告期;会计期
*q8W;WaL accounting policy 会计政策;会计方针
rZpc"<U accounting practice 会计惯例
j&8 ~X2?* accounting principle 会计准则
\DGm[/P accounting record 会计记录
jh8%Xu]t accounting report 会计报告
:B=`^>RK Accounting Services Branch [Treasury] 会计事务部〔库务署〕
bXC
0f:L Accounting Society of China 中国会计学会
VK`b'U&l" accounting statement 会计报表
?hDEFW9&^x accounting system 会计制度;会计系统
/9GqEQsfM accounting transaction 会计事项;帐务交易
d5zzQ]|L accounting treatment 会计处理
OQ[>s(`*{ accounting year 会计年度
\nxt\KD accretion 增值;添加
mX |AptND accrual 应计项目;应累算数目
\
2".Kb@= accrual basis 应计制;权责发生制
F7"Ihb^l accrual basis accounting 应计制会计;权责发生制会计
gB~SCl54 accrue 应累算;应计
.!9]I'9M accrued benefit 应累算利益
" _q5\]z\O accrued charges 应计费用
7r}gS2d accrued cumulative preference share dividend 应累算的累积优先股股息
j j$'DZk accrued expenses 应累算费用
y?5*K accrued interest payable 应付利息;应计未付利息
Ke'bH accrued interest receivable 应收利息;应计未收利息
d3n TJ X accrued right 累算权益
d[SC1J accruing profit 应累算的利润
j|? bva\ accumulated fiscal reserve 累积财政储备
w"l8M0$m accumulated profit 累积利润;滚存溢利
8n&" ,)U accumulated reserve 累积储备
c\;}ov+ accumulation of surplus income 累积收益盈余
93'%aSDI% acquired assets 既得资产
IndNR:"g acquisition 收购;购置;取得
_$=xa6YA acquisition cost 购置成本
%F}`;>C3 acquisition expenses 购置费用
^kXDEKm acquisition of 100% interest 收购全部股权
wh~~g
qi9 acquisition of control 取得控制权
?T4%"0 acquisition of fixed assets 购置固定资产
3'.OghI acquisition of shell “买壳”
*dK A/.g acquisition price 收购价
Tzk8y7$[ act of God 天灾
LRbevpZ, acting partner 执事合伙人
t*D[Q$v active market 买卖活跃的市场;交投畅旺的市场;旺市
a)Wf* <B active partner 积极参与的合伙人
B8TI 5mZ4 active trading 交投活跃
h hdn9n actual circulation 实际流通
k|
jCc actual cost 实际成本
r/{VL3}F_e actual expenditure 实际开支;实际支出
}RoM N$r actual income 实际入息;实际收入;实际收益
@u$oqjK actual market 现货市场
RcHyePuF)R actual price 现货价;实际价格
U}qW9X;o actual profit 实际利润
"0/OpT7h7 actual quotation 实盘;实际价位;实际报价
Stp?? actual year basis 按实际年度计算
%{Ls$Y) actuals 实货
G! 87F/ actuarial investigation 精算调查
NGxii$F actuarial principle 精算原则
#
=322bnO actuarial report 精算师报告
e3Lf'+G\ Actuarial Society of Hong Kong 香港精算学会
Ot,sMRk' actuarial valuation 精算师估值
lI5{]?' actuary 精算师
:X$&gsT/, ad referendum agreement 暂定协议;有待覆核的协定
p jrA:; ad valorem duty 从价税;按值征税
"1[N;|xa ad valorem duty system 从价税制
=ecv;uu2 ad valorem fee 从价费
?]7ITF ad valorem tariff 从价关税
%ZQl.''ISa additional allowance 额外免税额
AX1\L|tJS additional amount for unexpired risk 未过期风险的额外款额
Dn6DkD! additional assessable profit 补加应评税利润
10 p+e_@ additional assessment 补加评税
(Bmjz*%M additional commitment 额外承担
C'=C^X% additional commitment vote 额外承担拨款
Y&&Y:+
V additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Z4(2&t^ additional dependent parent allowance 供养父母额外免税额
z.jGVF4 additional provision 额外拨款
I5bi^!i additional stamp duty 附加印花税
ZU:gNO0 additional tax 补加税罚款;补加税款
^QnVYTM Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
QOP*vH >J adjudged bankrupt 被裁定破产
]Wy V bIu adjudicated bankrupt 裁定破产人
fqr}tvMr=T adjudication fee 裁定费;评定印花税额手续费;评估契据费
xApa+j6I adjudication of bankruptcy 裁定破产;宣告破产
=W4cWG?+ adjudication of insolvency 裁定无力偿还债务
a;h:o>Do5 adjusted actual 经调整的实数;调整后的实数
`V?{ adjusted current assets 经调整的流动资产;调整后的流动资产
j"NqNv adjusted figure 经调整的数字;调整后的数额
qt1#P adjusted liabilities 经调整的负债;调整后的负债
9YvMJ adjusted loss 经调整的亏损;调整后的亏损
d>aZpJ[. 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
nY*ODL adjusted profit 经调整的利润;调整后的利润
4+W}TKw adjusted surplus 经调整的盈余额;调整后的盈余额
PuOo^pFhH adjusted value 经调整的价值;调整后的价值
MDB}G
' adjustment 调整;修订;理算〔保险〕
JRo{z{!O6 adjustment centre 调剂中心
od|pI5St adjustment lag 调整过程的时间差距;调整时差
'kC $R;#\7 adjustment mechanism 调整机制
JZ c5U}i adjustment of loss 亏损调整
6=kd4'yV adjustment process 调整过程;调整程序
M9N|Ql adjustment range 调整幅度
/qp`xJ administered exchange rate 受管制汇率
u_[Zu8 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
SMhT>dB administration expenses 行政费用
[lnN~#(Y administration fee 手续费;行政费
\fKv+ administration in bankruptcy 破产管理
&/zsIx+ administration order 遗产管理令
Y Jv{Z^;M administrator 管理人;遗产管理人
dB/Epc& administrator of the estate 遗产管理人
NT-du$!u admission of debt 债项承认书
r>G$u admission of proof 接纳债权证明
HKh)T$IZM advance 放贷款项;垫付款项;预支款项;预付款项
KE^_09 advance account 暂支帐目;预付款帐户
.6tz ^4 advance compensation 预付补偿金
T0SD|' advance from shareholder 股东垫款
Te.hXCFD advance pending reimbursement 预支以待日后付还
c]n4vhUa5 advanced economy 先进经济体系
rLVAI#ci= advancement 预付;预付财产
J7$=f~$ advances warrant 垫款令
;m&f Vp advancing 贷出
l >O]Cpt adverse balance 逆差
F{}z[0 adverse exchange 逆汇
Zc"]Cv( advertisement addressed to shareholders 在报章刊登的致股东通告
8"4`W~ 3 advice for collection 托收通知书
PEBQ|k8g& advice of drawing 提款通知书;汇票通知书
$Qm;F%
> advice of payment 付款通知
dXOjaS# ~ Advisory Committee [Securities and Futures Commission]
g$:2c7uL 谘询委员会〔证券及期货事务监察委员会〕
w
S;(u[W Advisory Committee on Diversification 经济多元化谘询委员会
bc 0|tJc affidavit 誓章;遗产申报誓章
UIyOn` d " affidavit of no receipt 述明无收款的誓章
SC!IQ80H#D affiliate 联号;联营公司;附属公司
!.F\v. affiliated company 附属公司;联号;联营公司
Gis'IX( affirmation [estate duty] 非宗教式宣誓〔遗产税〕
d }]b affordability 负担能力
't>Qj7vh0 African Development Bank [AfDB] 非洲开发银行
5Ut0I]h|z after-acquired property 事后取得的财产
S#""((U$ after-hours dealing 市后交易
q5`Gl after-tax profit 税后盈利;税后利润;税后溢利
u}$U|Cw-;T agency agreement 代理协议
R8?A%yxf agency expenses 代理机构的开支
Dg]i}; agency fee 代理费
?Z.YJXoKZ Agency Law 《代理法》
iffU}ce agent 代理人;承销人
rDSt
~l agent of company 公司代理人
,<[os agent's fee 代理人费;经纪费
11)~!in aggregate 总计;总数;总体数字
Tq?W @DM* aggregate amount 总款额;总额
wUSWB{y aggregate assets and liabilities 总体资产与负债
5jV]{ZV# aggregate at constant price 按固定价格计算的总体数字
w"Z>F]YZ aggregate demand 总需求
A^m hPBT_ aggregate gross position 总持仓量
jrW7AT)\ aggregate limit 总限额
Nd0Wt4= aggregate of salaries tax 合计薪俸税
^X?[zc GE aggregate performance 总体表现;总体业绩
U%#=d@? aggregate supply 总体供应
.3Ap+V8? aggregate surplus 总盈余
Vs"M Cqi aggregate total 整体总额
Kzmgy14o aggregate value 总值;合计价值
w(@`g/b aggregated basis 合计基准
tF'67,~W aggregated net chargeable income 合计应课税入息实额
j^k{~]+_^] aggregation 合并计算;合计;总和
{!="PnB aggregation of incomes of husband and wife 夫妇入息合并计算
5-g0 2g aggregation of property 财产的总和
w8on3f;6n# agio 差价;贴水
kj[[78 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Fb*;5VNU. Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
5|/vc*m_0' 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
0q3:"X Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
7,jqA"9 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
u|Ai<2b$ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
qlzL< 《香港政府和大韩民国政府关于相互促进和保护投资协定》
n2QD*3i agreement for a settlement 授产协议
U_J|{*4S.! agreement for assignment 转让协议
)Qo6bei! agreement for sale 售卖协议;买卖协议
\GkcK$Y agreement for sale and purchase 买卖协议
.=NK^ agreement for the payment of interest 支付利息协议
oDRNM^gz agreement for the repayment of money 还款协议
>!wwXhH( agreement of reinsurance 再保险协议
iGp@P=;m Agricultural Bank of China 中国农业银行
\gzNMI* air passenger departure tax 飞机乘客离境税
UOwj"#
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
SQHVgj airport tax 机场税
t9=rr>8) alcohol duty 酒精税
.d*v fE$ alienation 让与;让渡;转让
ND`~|6yb alimony 生活费;赡养费
W[vak F All Ordinaries Index [AOI] 所有普通股指数
1wq6E all risks 全险;综合险
3}vlj:L All Sales Record for Stock Market 《股票市场成交报告》
8<o(z'&y Allied Capital Resources Limited 新联财务有限公司
,JjTzO all-items index [Consumer Price Index] 总指数〔消费物价指数〕
+Gjy%JFp allocation letter 拨款信件
._nhW* allocation of fund 分配款项;预留款项
.$r(":A#) allocation of profit 利润分配;溢利分配
a7CJ~8-1K allocation warrant 拨款令
ycH=L8 allotment 分配;配股
c~Ha68 allotment notice 股份配售通知;配股通知
-W oZwqh allotment of shares 股份分配
} o=g) allowable 可获宽免;免税的
%8v?dB;>x` allowable business loss 可扣除的营业亏损
_ '}UNIL allowable expenses 可扣税的支出
avT>0b: allowance 免税额;津贴;备抵;准备金
7y60-6r allowance for debts 债项的免税额
m=#2u4H4 allowance for depreciation by wear and tear 耗损折旧免税额
x;C\G`9N allowance for funeral expenses 殡殓费的免税额
jKtbGVZ7r allowance for inflation 为通货膨胀而预留的款项;通胀准备金
e06r5%|.% allowance for repairs and outgoings 修葺及支出方面的免税额
8'f:7KF allowance to debtor 给债务人的津贴
+DU}f;O8v alteration of capital 资本更改
{%
;tN`{M alternate trustee 候补受托人
{!<zk+h$ amalgamation 合并
2AdV=n6Z ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?{+}gS^ ambit of charges 征税范围;收费范围
76hi@7a amended valuation 经修订的估值
3vMfms American Commodities Exchange 美国商品交易所
w
5,- +&; American Express Bank Limited 美国运通银行
jirxzj American Stock Exchange 美国证券交易所
O* 7"Q& amortization 摊销
iptzVr#b[ amount due from banks 存放银行同业的款项
uu'~[SZlL amount due from banks abroad 存放海外银行同业的款项
j{nL33T% amount due from holding companies 控股公司欠款
`~gyq>Ik2 amount due from local banks 存放本港银行同业的款项
4Sw)IU~K( amount due to banks 银行同业的存款
-[G+*3Y{7 amount due to banks abroad 海外银行同业的存款
rFGbp8(2 amount due to holding companies 控股公司存款
%kyvtt amount due to local banks 本港银行同业的存款
':J[KWuV amount due to outport banks 外埠银行同业的存款
g"F vD_ amount for note issue 发行纸币的款额
dMYDB amount of bond 担保契据的款额
{wK98 >$a amount of consideration 代价款额
1*#64Y5F amount of contribution 供款数额
z#*fELV amount of indebtedness 负债款额
Z+E@B>D7A^ amount of principal of the loan 贷款本金额
%[5hTf amount of rates chargeable 应征差饷数额
Ij4oH amount of share capital 股本额
L%Me
wU0TZ amount of sums assured 承保款额
=M>pL+# amount of variation 变动幅度
fgq#Oi} amount of vote 拨款数额
&h')snp:# amount payable 应付款额
RYy_Ppn96f amount receivable 应收款额
A-qdTJP Amsterdam Stock Exchange 阿姆斯特丹证券交易所
,d$V-~2, analysis 分析
4Y;z46yM% ancillary risk 附属风险
R8sj>.I9j annual account 周年帐目;周年帐目报表;年度决算;年结
GMr jZ annual accounting date 年结日期
}e
s annual allowance 每年免税额;年积金;年度津贴;年津
)|zLjF$ annual balance 年度余额
j!F5gP-l annual disposable income 每年可动用收入
srLXwoN[ annual estimates 周年预算
r".*l?= annual fee 年费
Rq|7$O5 annual general meeting 周年大会
6* (6>F5 annual growth rate 年增率;每年增长率
[RoOc)u annual long-term supplement 长期个案每年补助金
Uf4A9$R.G annual pensionable emolument 可供计算退休金的年薪
;=fOyg annual report 年报
Y{ijSOl3 Annual Report on the Consumer Price Index 《消费物价指数年报》
LhKaqR{ annual return 周年报表;周年申报表;每年报税表格
.nl!KzO6g Annual Return Rules 《周年报表规则》
AY<(`J{ annual review of consumer prices 每年消费物价回顾
x-1RmL_% annual roll-forward basis 逐年延展方式
8iA[w-Pv annual salary 年薪
`tw[{Wb annual statement 年度报表;年度决算表
Pqu]?X 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
H65><38X/ annuitant 年金受益人
~.7/o0'+ annuity 年金
@G,pM: t annuity contract 年金合约
;UUpkOQO( annuity on human life 人寿年金
69N/_V antecedent debt 先前的债项
X$BN&DD ante-dated cheque 倒填日期支票
VokIc&!Uz anticipated expenditure 预期开支
Sqn|
anticipated net profit 预期纯利
oN({X/P2j anticipated revenue 预期收入
=>3wI'I anti-inflation measure 反通货膨胀措施
6Ft?9
B(F: anti-inflationary stance 反通货膨胀立场
KTtB!4by
apparent deficit 表面赤字
Zaime apparent financial solvency 表面偿债能力
*^aEUp6& apparent partner 表面合伙人
L)(JaZyV5 application for personal assessment 个人入息课税申请书
.bYZkO:oy application of fund 资金应用
LY:%k|L9 application to release as liquidator and to destruct the books of accounts and documents
-d>2&)5 申请免除清盘人职务及毁灭帐簿与文件
=
y@*vl appointed actuary 委任精算师
F+@/ "1c appointed auditor 委任核数师;委任审计师
{&dbxj-' appointed trustee 委任的受托人
{'#1do}{ appointer 委任人
c!0u,6 apportioned pro rata 按比例分摊
~F"<N q apportionment 分配;分摊
]y0bgKTK Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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5i9+h apportionment formula 分摊方程式
+P! ibHfP apportionment of estate duty 遗产税的分摊
r{ >`" appraisal 估价;评估
8NnGN(a*D appreciable growth 可观增长
zEVQ[y6BcM appreciable impact 显着影响
-.@dA'j[ appreciable increase 可观增长
b1TIVK3m appreciation 增值;升值
@vZeye appreciation against other currencies 相对其他货币升值
^%n]_[RUn4 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
=fRC$ appreciation tax 增值税
l*>,K2F appropriation 拨款;拨用;拨付
~U r appropriation account 拨款帐目
.} O@<t Appropriation Bill 拨款法案
Wu~cy}\ appropriation-in-aid system 补助拨款办法
efr 9 approved assets 核准资产
38GkV.e}$ approved basket stock 认可一篮子证券
X L3m#zW& approved budget 核准预算
["fUSQ approved charitable donation 认可慈善捐款
Iq?n*P$ approved charitable institution 认可慈善机构
5jq @ nq6 approved currency 核准货币;认可货币
B[.$<$}G approved estimates 核准预算
:5sjF:@ approved estimates of expenditure 核准开支预算
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3R/bx approved overseas insurer 核准海外保险人
dl.gCiI approved overseas trust company 核准海外信托公司
t`1M}}. approved pooled investment fund 核准汇集投资基金
Bs`mzA54 approved provident fund scheme 认可公积金计划
wz.. approved provision 核准拨款
enx+,[ approved redeemable share 核准可赎回股份
q`'m:{8 approved regional stock 认可地区性证券
-5oYGLS$y3 approved retirement scheme 认可退休金计划
U!{~L$S approved subordinated loan 核准附属贷款
%+htA0aX arbitrage 套戥;套汇;套利
j0=F__H#@ arbitrageur 套戥者;套汇者
M"Af_Pbx arbitrary amount 临时款项
Q'ZZQ arrangement 措施;安排;协定
,.kmUd arrears 欠款
<5E)6c_W) arrears of pay 欠付薪酬
aGOS9 arrears of revenue 逾期未收税款;逾期未收的帐项
1s~rWnhVv articles of association 组织章程;组织细则;组织章程细则
4{Q$^wD+. Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
{qGXv@
I6 ascertainment of profit 确定利润
:t9sAD "Asia Clear" “亚洲结算系统”
g(auB/0s Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Zor!hc0< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
[,MaAB Asian Development Fund [ADF] 亚洲发展基金
T
Xiu/g( Asian dollar bond 亚洲美元债券
S}fQis Asian dollar market 亚洲美元市场
3ZC@q
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A Asian dollar rate 亚洲美元利率
?2_h. Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
:@@`N_2? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
:f:&B8 asked price 沽盘;喊价;索价;卖方报价
}.(DQwC}1k assessable income 应评税入息
*o5[P\'6 assessable loss 应评税亏损
E2 FnC}#W assessable profit 应评税利润
W[k rq_c- assessable value 应评税值
Y4w]jIv assessed profit 估定利润
giH#t< )W assessed value 经评估价值
=E$bZe8 assessment 评税;评定;估价;评税单
[NJ2rQ/w7 assessment number 评税编号;估价编号
TV0sxod6 assessment of additional tax 补加税评税
:ssj7wl : assessment of performance 业绩评估;实绩评价
ur E7ZKdI Assessor 评税主任
k]C k%[d asset price bubbles 资产价格泡沫
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p*T[J asset-backed securities 具资产保证的证券
=>lX brJ assets accretion 资产增值
?(U;T!n assets and liabilities 资产与负债
dl3;A_ 2 assets betterment statement 资产递增表;资产改进表
B|V!=r1% assets lending 实物放款;有抵押贷款
~ o2Z5,H assets of the company passing on the death 死者去世时转移的公司资产
`mW~ {)x assets pledged as security for liabilities 用作负债抵押的资产
NV-l9 assets portfolio 资产投资组合
:/%Y"0 assets price 资产价格
`&.qHw) assets quality 资产质素
*59| assets realization 资产变现
r7].48D assets refinancing arrangement 资产再集资安排
)t3`O$J assets securitization 资产证券化
7QnWw0 assets situated outside Hong Kong 在香港以外地方的资产
Aqmw#X assets stripping 削减资产;拆卖资产
qBcbMa9m assets value 资产值
[3qH?2& assignee 承让人
TQKcPVlE assignment 转让;转让书;转让契
wsQ],ZE assignment of interest 权益转让
YlUh|sK7m assignment of letters patent and trade mark 专利证书及商标转让
q]C_idK= assignment of property 物业转让;物业转让书
J_7@d]0R assignment right 转让权
qy.$5-e:[9 assignor 转让人
i].E1},% associate 有联系的人;有关连人士;相联者;合伙人;联系人
^&C/,,U Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Y>/_A%vQU associate member 附属会员
1ig*Xp[ associated body corporate 相联法人团体
h~]e~u V associated company 相联公司;联属公司
G u_\ySV/y associated corporation 相联法团
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[i@*" Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9xj }<WM 公认会计师公会〔英国〕
D!OY <? Association of Futures Exchange Brokers 香港期货经纪协会
jIr\.i Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
DZ\ '7%c association of underwriters 承保人组织
E9>z.vV
assumption of control 接管
Nu?A>Q assurance 担保;保险;转易;转易书
Zk lpnL*! assurance of interest 权益的转易
LxGD=b at 19XX price 按一九XX年价格计算
_b/zBFa% at a discount 按赔价计算;按贴水价格计算;打折扣
3Mm_xYDud at a premium 按溢价计算;按升水价格计算
J^CAQfcx at call 通知付款;按通知
MZX)znO at constant market price 按固定市价计算
<XG]aYBR at constant price 按固定价格计算
YkMFU'?[ at cost 按成本计算
p`A2^FS) at current market price 按当时市价计算;按现时市价计算
1$Q[%9 at current price 按当时价格计算;按现时价格计算
zSD_t at factor cost 按要素成本计算;按生产要素成本计算
&n_f.oUc at money-of-the-day price 按付款当日价格计算
m:`M&Xs& at or better 按指定或较佳价位〔买卖指令〕
Ssz;d&93 at par 按面值计算;平价
|>xuH#Q at sight 见票即付
<z2.A/L at the close 按收市盘
GRYw_}Aa at the opening 按开市盘
6lg]5d2CD attestation 见证;见证条款
XD8I.q at-the-money option 平价期权
P2f^]z attorney 受权人;受托代表人
ebJTrh <{ attornment 新拥有人承认书
ezL1,GT attributable profit 可归属利润
y;fF|t<y attributable share value 可归属股份价值
(M1YOK) I Auckland Stock Exchange 奥克兰证券交易所
a?nK|Q=e auction 拍卖
a}f/<-L auctioneer 拍卖商
<_t]?XHB[ audit 审计;核数
S .x>w/ Audit Commission 审计署
<yEApWd; Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
p&Qm[! 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〕
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audit review 帐目审查
v'?o#_La+ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
DMsqTB` audited account 审计帐目;经审计的帐目
+FadOx7X$ audited annual account 经审计的周年帐目
z&9MkbH1 audited balance sheet 经审计的资产负债表
Y7g%nz[[ auditor 核数师;核数主任;审计师
;a@riPqx! auditor's certificate 核数师证明书;审计师证明书
D=3Z] 'A auditor's report 核数师报告;审计师报告
|4pl}:g/Z Aussie bond 澳元债券
PPySOkmS3 austerity budget 紧缩预算
Hc>yZ:c; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Z8ivw\|M8 Australia All Ordinaries Index 澳洲所有普通股票指数
KFO
K%vbM Australian Dollar [AUD] 澳元
W$,/hB& z Australian Options Market 澳大利亚期权市场
. 70=xH Australian Securities Commission 澳洲证券事务监察委员会
'&,p>aM Australian Society of Certified Practising Accountants 澳洲执业会计师公会
{ ?jXPf Australian Stock Exchange 澳大利亚证券交易所
CP2wg . Austrian Schilling [ATS] 奥地利先令
DBaZ cO(U authentication 认证;鉴证
Iq,h}7C8' authority to purchase 委托购买证;委购书
p9 ,[kb authorization 认可;核准;授权;授权书
N3\RXXY authorization by direction 指示授权
3o>JJJ=] authorization by instruction 指令授权
1twpOZ> authorization by warrant 令状授权
iJoYxx authorization of unit trust 单位信托的认可
P`Now7!
GW authorized agent 指定代理人
xq,ql@7 authorized capital 法定资本
*JFkqbf authorized clerk 出市员
O"o|8
l}M/ authorized dealer 认可交易商
l"`VvW[ authorized financial institution 认可财务机构
z(%tu authorized fund 认可基金
McS]aJfrk authorized fund house 获授权的基金公司;认可基金公司
4<PupJ authorized institution 认可机构
J|
wk})? authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
wM7Iu86 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Ey U6^ authorized insurer 获授权保险人;获认可承保人
ZDp^k{AN9a authorized investment 特准投资项目
svxjad@l/
authorized person 获授权人
ND.(N'/O authorized representative 获授权代表
>m!Z$m([J authorized share capital 法定股本
TTa3DbFp% automated quotation system 自动报价系统
$?z}yx$ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
&3"ODAp' 自动交易系统〔香港期货交易所有限公司〕
{2T u_2> automatic adjustment mechanism 自动调整机制
4B[pQlg automatic adjustment system 自动调整系统
~J~R.r/ Automatic Clearing House 自动票据交换所
j(;ou?Uh automatic exchange rates accumulation system 自动化汇率累集系统
^["D>@yIR Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
nr&| automatic teller machine [ATM] 自动柜员机
^q& Rl\ autopay 自动转帐
%WR"qd&HSh available assets 可用资产
KTmwkZcfYD available fiscal reserve 现存财政储备
tQT<1Q02i available profit 可用利润
~fL`aU& Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
@mg5vt!$` average 平均;平均数;海损
$'d,X@}8 average basic salary 平均基本薪金
NPO!J^^ average consumer expenditure 平均消费开支;一般消费开支
*>[q*SF average cost 平均成本
(gvnIoDl0 average cost of land production 增辟土地平均成本
!@P{s'<: average daily turnover 平均每日成交额
:?z@T[- average daily wage rate 平均每日工资率
4)}>dxv average expenditure pattern 平均开支模式
jg%mWiKwK7 average growth rate 平均增长率
q2`mu4B average net fixed assets 固定资产平均净值
JS\]|~Gd average of relatives 相对价格平均数
y,jpd#Y average price 平均价格
sD?Ynpt average propensity to consume 平均消费倾向;一般消费倾向
"^{Hta average propensity to save 平均储蓄倾向;一般储蓄倾向
7tJ#0to average rate 平均率
C-,#t5eir average revenue 平均收入;平均收益
KkzG#'I1 average stock 平均库存;平均存货
*'M+oi average yearly rent 平均年租
ZRwN #?x avoidance of double taxation 避免双重课税
s{X+0_@Q avoidance of tax 避税