A:
r j#K5/df A share A股;甲类股份
V.vA~a abatement of tax 减税;减扣免税额
Mdsn"Y V ABN AMRO Bank N.V. 荷兰银行
~0,Utqy above-the-line expenditure 线上项目支出;经常预算支出
t8DySFT above-the-line receipt 线上项目收入;经常预算收入
o_p#sdt" ABSA Asia Limited 南非联合亚洲有限公司
fpJM)HU absolute change 绝对数值变更
{O9CYP: absolute expenditure 实际开支
AC@WhL absolute guideline figure 绝对准则数字
3zo]*6p0 absolute interest 绝对权益
"5"6mw? absolute order of discharge 绝对破产解除令
i\lur ET absolute profit margin 绝对利润幅度
@,F8gv* absolute value 实值;绝对值
Kv^ez%I absolutely vested interest 绝对既得权益
O}I8P")m absorbed cost 已吸收成本;已分摊成本
y.AVH`_u absorption 吸收;分摊;合并
RO+B/)~0< absorption rate 吸收率;摊配率;分摊率
zZ&L# ACB Finance Limited 亚洲商业财务有限公司
la:i!qAH acceptable form of reciprocity 合理的互惠条件
kNP.0 acceptable rate 适当利率;适当汇率
0OO$(R* acceptance agreement 承兑协议
/ PDe<p acceptance for honour 参加承兑
bmgK6OyVR acceptor 承兑人;接受人;受票人
bwR_ uF acceptor for honour 参加承兑人
3e4; '5q; accident insurance 意外保险
R("g ] Accident Insurance Association of Hong Kong 香港意外保险公会
PXqLK3AE accident insurance scheme 意外保险计划
jX}}^XwX accident year basis 意外年度基准
.}n, accommodation 通融;贷款
xdb9oH accommodation bill 通融票据;空头票据
2\h}6DGx2 accommodation party 汇票代发人
mX3~rK>@~ account balance 帐户余额;帐户结余
M3c!SXx\ account book 帐簿
F(c~D0 account collected in advance 预收款项
V9[-# Ti account current book 往来帐簿
<3C~< account of after-acquired property 事后取得的财产报告
Pw
i6Ly` account of defaulter 拖欠帐目
{j
i;~9'Q account payable 应付帐款
~CiVLSH= account payee only [A/C payee only] 只可转帐;存入收款人帐户
D%GB2-j R account receivable 应收帐款
ivg:`$a[ account receivable report 应收帐款报表
m99j]wr~c account statement 结单;帐单;会计财务报表
7hwl[knyB account title 帐户名称;会计科目
Um YReF<<_ accountant's report 会计师报告
>Pne@w!* Accountant's Report Rules 会计师报告规则
/z:pid,_0 accounting and auditing procedure 会计与审计程序;会计与核数程序
b*Ny Accounting Arrangements 《会计安排》
KdY3
accounting basis 会计基础
&~VWh}=r accounting by Official Receiver 破产管理署署长呈交的帐目
2<HG=iSf Accounting Circular 《会计通告》
d\Cx(Lb[ accounting class 会计类别
4Kjrk7GAx accounting date 记帐日期;会计结算日期
EV{kd.=f accounting for money 款项核算
1cPm $=B Accounting Officer 会计主任
;/+VHZP; accounting period 会计报告期;会计期
w:xLg.Eq6 accounting policy 会计政策;会计方针
7KIOI,qb6 accounting practice 会计惯例
WM$)T6M accounting principle 会计准则
^% y<7>% accounting record 会计记录
#v!(uuq, accounting report 会计报告
^2Sa_. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
;AyE(|U+ Accounting Society of China 中国会计学会
.2?txOKh accounting statement 会计报表
EQZu-S`kv accounting system 会计制度;会计系统
.3WDtVE accounting transaction 会计事项;帐务交易
cpz'upVOZ accounting treatment 会计处理
fFP>$ accounting year 会计年度
M`IiK+IoU accretion 增值;添加
[DrG;k ? accrual 应计项目;应累算数目
RDU,yTHq accrual basis 应计制;权责发生制
Q`mw2$zv accrual basis accounting 应计制会计;权责发生制会计
'@enl]J accrue 应累算;应计
'5xf?0@s. accrued benefit 应累算利益
6J. [9# accrued charges 应计费用
i!8 o(!I accrued cumulative preference share dividend 应累算的累积优先股股息
S~jl%] accrued expenses 应累算费用
:&D>?{b0 accrued interest payable 应付利息;应计未付利息
]~S,K}T accrued interest receivable 应收利息;应计未收利息
=
7U^pT accrued right 累算权益
w?_y;&sbR accruing profit 应累算的利润
tY$
.(2Ua accumulated fiscal reserve 累积财政储备
"0x"Xw#I accumulated profit 累积利润;滚存溢利
9_Tk8L# accumulated reserve 累积储备
1Xy{&Ut\ accumulation of surplus income 累积收益盈余
qh}M!p2 acquired assets 既得资产
P(?i>F7s acquisition 收购;购置;取得
g7*c wu acquisition cost 购置成本
Z}bUvr XP acquisition expenses 购置费用
ECHl9;
+ acquisition of 100% interest 收购全部股权
|rJ1/T.9 acquisition of control 取得控制权
TAz#e acquisition of fixed assets 购置固定资产
d>"t*>i]> acquisition of shell “买壳”
Z9-HQ5> acquisition price 收购价
mq~rD)T act of God 天灾
6GVj13Nr acting partner 执事合伙人
Gy{C*m7Q active market 买卖活跃的市场;交投畅旺的市场;旺市
}'HJV B_ active partner 积极参与的合伙人
:%GxU;<E{ active trading 交投活跃
oXw} K((| actual circulation 实际流通
d"zbY\` actual cost 实际成本
uv*OiB" actual expenditure 实际开支;实际支出
"0Xa?z8" actual income 实际入息;实际收入;实际收益
Bi?.w5 actual market 现货市场
cU}j
Whu actual price 现货价;实际价格
l!Q |]-.@ actual profit 实际利润
[s?H3yQ. actual quotation 实盘;实际价位;实际报价
A#9@OWV5f actual year basis 按实际年度计算
cJ9:XWW actuals 实货
l:NEK`>i actuarial investigation 精算调查
(WT0j actuarial principle 精算原则
}W&hPC actuarial report 精算师报告
S.o 9AUv9 Actuarial Society of Hong Kong 香港精算学会
v=Ep actuarial valuation 精算师估值
_%WJ7~> actuary 精算师
v5"5UPi- ad referendum agreement 暂定协议;有待覆核的协定
X\3IY:Q@T ad valorem duty 从价税;按值征税
_Y@'<S. ad valorem duty system 从价税制
PAF2= ad valorem fee 从价费
1_vaSEov ad valorem tariff 从价关税
KobNi#O+ additional allowance 额外免税额
R03V+t= additional amount for unexpired risk 未过期风险的额外款额
TbyQ'MbUv additional assessable profit 补加应评税利润
5=CLR additional assessment 补加评税
nA8]/r1k additional commitment 额外承担
YpQ/ )fSEV additional commitment vote 额外承担拨款
zjd]65P additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=IBdnEz:M additional dependent parent allowance 供养父母额外免税额
<d$kGCz additional provision 额外拨款
KA:>7- additional stamp duty 附加印花税
>@^z?nb additional tax 补加税罚款;补加税款
c_b^t09 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
?8wFT!J adjudged bankrupt 被裁定破产
z,XM|-"#<K adjudicated bankrupt 裁定破产人
1G/bqIMg63 adjudication fee 裁定费;评定印花税额手续费;评估契据费
Ve>*KHDSt adjudication of bankruptcy 裁定破产;宣告破产
S3nA}1R adjudication of insolvency 裁定无力偿还债务
F?2(U\k# adjusted actual 经调整的实数;调整后的实数
vPuPSE%M adjusted current assets 经调整的流动资产;调整后的流动资产
xM85^B' adjusted figure 经调整的数字;调整后的数额
= !D<1< adjusted liabilities 经调整的负债;调整后的负债
8.D$J adjusted loss 经调整的亏损;调整后的亏损
\~ O6S`, 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
2d+IROA adjusted profit 经调整的利润;调整后的利润
)W9$_<Z adjusted surplus 经调整的盈余额;调整后的盈余额
@ -pi adjusted value 经调整的价值;调整后的价值
CFD& -tED& adjustment 调整;修订;理算〔保险〕
p1t9s
N, adjustment centre 调剂中心
"El$Sat` adjustment lag 调整过程的时间差距;调整时差
,ZjbbBZ adjustment mechanism 调整机制
C`OdMM>D adjustment of loss 亏损调整
MNip;S_j adjustment process 调整过程;调整程序
mj :8ZZ adjustment range 调整幅度
kK!An!9C administered exchange rate 受管制汇率
Cec!{]DL& Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
hnS
~r4 administration expenses 行政费用
N3E Qq~lX administration fee 手续费;行政费
~V3pj('/)' administration in bankruptcy 破产管理
Y}(#kqh> administration order 遗产管理令
]5D?Sc#- administrator 管理人;遗产管理人
DV +DJcF administrator of the estate 遗产管理人
#9z\Wblr admission of debt 债项承认书
ry}CND(nB admission of proof 接纳债权证明
qNER 6 advance 放贷款项;垫付款项;预支款项;预付款项
o PRvd_~ advance account 暂支帐目;预付款帐户
reLYtv advance compensation 预付补偿金
m<005_Z0Q advance from shareholder 股东垫款
[>#?C*s advance pending reimbursement 预支以待日后付还
8^ju= advanced economy 先进经济体系
w#k'RuOw5 advancement 预付;预付财产
QFIdp R. advances warrant 垫款令
X
tZ0z? advancing 贷出
g<oSTAw adverse balance 逆差
y]eH@:MJ;A adverse exchange 逆汇
hf P}+on% advertisement addressed to shareholders 在报章刊登的致股东通告
#
4`*`)% advice for collection 托收通知书
V_Kpb*3 advice of drawing 提款通知书;汇票通知书
,eD@)K_: advice of payment 付款通知
"_jczr$* Advisory Committee [Securities and Futures Commission]
7)G- EAF 谘询委员会〔证券及期货事务监察委员会〕
~d_Z?Z Advisory Committee on Diversification 经济多元化谘询委员会
s&Y~48{ affidavit 誓章;遗产申报誓章
;hNnF&l affidavit of no receipt 述明无收款的誓章
4\<[y]pv affiliate 联号;联营公司;附属公司
R{)Sv| +` affiliated company 附属公司;联号;联营公司
YcE:KRy affirmation [estate duty] 非宗教式宣誓〔遗产税〕
X4*{CM affordability 负担能力
7}(LO^,A African Development Bank [AfDB] 非洲开发银行
>
taT;[Oa after-acquired property 事后取得的财产
Z 2Fm=88 after-hours dealing 市后交易
%b'ic after-tax profit 税后盈利;税后利润;税后溢利
ohusL9D agency agreement 代理协议
2H fP$. agency expenses 代理机构的开支
wG2lCv`d agency fee 代理费
ON _uu]= Agency Law 《代理法》
G\tT wX4 agent 代理人;承销人
]OZZPo agent of company 公司代理人
"?lirOD agent's fee 代理人费;经纪费
yi%A*q~MT aggregate 总计;总数;总体数字
#B:J7&@fn aggregate amount 总款额;总额
K^?yD aggregate assets and liabilities 总体资产与负债
.z7XYmv aggregate at constant price 按固定价格计算的总体数字
wIuwq> aggregate demand 总需求
sxJKu aggregate gross position 总持仓量
YnuC<y
&p aggregate limit 总限额
Q?n} ~(%& aggregate of salaries tax 合计薪俸税
-cNh5~p= aggregate performance 总体表现;总体业绩
b")&"o)G2W aggregate supply 总体供应
vp &jSfQ^ aggregate surplus 总盈余
|332G64K aggregate total 整体总额
]"q[hF*PM aggregate value 总值;合计价值
ULMG"."IH aggregated basis 合计基准
Sj(uc# aggregated net chargeable income 合计应课税入息实额
sIdo(`8$ aggregation 合并计算;合计;总和
N:[m,U9a aggregation of incomes of husband and wife 夫妇入息合并计算
3Gf^IV-
aggregation of property 财产的总和
A_T-]YQ agio 差价;贴水
zMt "ST. 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》
g"(
vl-Uw Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Y'S xehx 《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》
?mS798=f Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
+[`N|x< 《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》
)mxY]W+ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
neJNMdv@T 《香港政府和大韩民国政府关于相互促进和保护投资协定》
g}|a- agreement for a settlement 授产协议
fGb(=l
agreement for assignment 转让协议
IV_uf agreement for sale 售卖协议;买卖协议
-N^}1^gA agreement for sale and purchase 买卖协议
Qbfm*JP~ agreement for the payment of interest 支付利息协议
P1=bbMk agreement for the repayment of money 还款协议
6tI7vLmG agreement of reinsurance 再保险协议
hE-`N,i} Agricultural Bank of China 中国农业银行
m,aJ(8G air passenger departure tax 飞机乘客离境税
##BMh! Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
C\dQ6(3}\ airport tax 机场税
jJ?MT#v alcohol duty 酒精税
TbU\qcm]] alienation 让与;让渡;转让
`da6}Vqj: alimony 生活费;赡养费
p9XHYf72 All Ordinaries Index [AOI] 所有普通股指数
(\.[pj%-O all risks 全险;综合险
[yL%+I All Sales Record for Stock Market 《股票市场成交报告》
<%<}];bmFL Allied Capital Resources Limited 新联财务有限公司
I(P|`" all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2GXAq~h@ allocation letter 拨款信件
?cCh?>h allocation of fund 分配款项;预留款项
*ZyIbT allocation of profit 利润分配;溢利分配
mJ<rzX allocation warrant 拨款令
RW48>4f/+ allotment 分配;配股
F*>:~'% allotment notice 股份配售通知;配股通知
uf\Hh -+p allotment of shares 股份分配
>},O_qx allowable 可获宽免;免税的
t= "EbPE allowable business loss 可扣除的营业亏损
^v*ajy.> allowable expenses 可扣税的支出
6Bmv1n[X^h allowance 免税额;津贴;备抵;准备金
}lML..((1 allowance for debts 债项的免税额
7'7bIaJk allowance for depreciation by wear and tear 耗损折旧免税额
3l->$R] allowance for funeral expenses 殡殓费的免税额
kI]i,v#F allowance for inflation 为通货膨胀而预留的款项;通胀准备金
5&v'aiWK allowance for repairs and outgoings 修葺及支出方面的免税额
tz
j]c allowance to debtor 给债务人的津贴
8|{:N>7 alteration of capital 资本更改
X}0NeG^'O alternate trustee 候补受托人
X|L.fB= amalgamation 合并
`hM`bcS ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
~^$ONmI5 ambit of charges 征税范围;收费范围
H.XD8qi3W amended valuation 经修订的估值
6#7f^uIK American Commodities Exchange 美国商品交易所
1Ls@| American Express Bank Limited 美国运通银行
ly%$>BRU American Stock Exchange 美国证券交易所
g10$pf+L amortization 摊销
99G/(Z} amount due from banks 存放银行同业的款项
Df||#u=n amount due from banks abroad 存放海外银行同业的款项
E0\ ' amount due from holding companies 控股公司欠款
qc|;qPj amount due from local banks 存放本港银行同业的款项
`5< amount due to banks 银行同业的存款
UY*Hc amount due to banks abroad 海外银行同业的存款
2$yKa5SaX amount due to holding companies 控股公司存款
Hlp!6\gukp amount due to local banks 本港银行同业的存款
Otj=vGr0 amount due to outport banks 外埠银行同业的存款
%bZ3^ ub}t amount for note issue 发行纸币的款额
U|g4t=@ZR amount of bond 担保契据的款额
&at>pV3_ amount of consideration 代价款额
KArf:d amount of contribution 供款数额
M
ioS amount of indebtedness 负债款额
)J<Li!3 amount of principal of the loan 贷款本金额
"'94E,W amount of rates chargeable 应征差饷数额
aWm0*W"(@ amount of share capital 股本额
60[f- 0X amount of sums assured 承保款额
@7 &rDZ amount of variation 变动幅度
{F6hx9? amount of vote 拨款数额
TGdD7n&Ehh amount payable 应付款额
(NOAHV0H amount receivable 应收款额
(-(,~E Amsterdam Stock Exchange 阿姆斯特丹证券交易所
6|X analysis 分析
i
cQsA ancillary risk 附属风险
lEQ63)Z annual account 周年帐目;周年帐目报表;年度决算;年结
zu(/c annual accounting date 年结日期
Ec8Y}C,{7< annual allowance 每年免税额;年积金;年度津贴;年津
cInzwdh7 annual balance 年度余额
Bqv Oi~l annual disposable income 每年可动用收入
)_NQ*m annual estimates 周年预算
FfI$3:9 annual fee 年费
m=z-}T5y!T annual general meeting 周年大会
u Y V= annual growth rate 年增率;每年增长率
j,/OzVm9 annual long-term supplement 长期个案每年补助金
w:r0> annual pensionable emolument 可供计算退休金的年薪
^(V!vI* annual report 年报
1{_tV^3@ Annual Report on the Consumer Price Index 《消费物价指数年报》
fxI>FhU_ annual return 周年报表;周年申报表;每年报税表格
]]d9\fw Annual Return Rules 《周年报表规则》
D}HW7Hnu^ annual review of consumer prices 每年消费物价回顾
d~g annual roll-forward basis 逐年延展方式
[Rs5hO annual salary 年薪
j8M}*1 annual statement 年度报表;年度决算表
$Etf'. Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
([_ls8 annuitant 年金受益人
@,CCwiF'q annuity 年金
Z?oFee!4 annuity contract 年金合约
4FQU$f annuity on human life 人寿年金
Q5;Km1( antecedent debt 先前的债项
r9%4q4D?>9 ante-dated cheque 倒填日期支票
_ p?lRU8 anticipated expenditure 预期开支
7Nh6 ` anticipated net profit 预期纯利
_I<eJ\ anticipated revenue 预期收入
[ k^6#TQcn anti-inflation measure 反通货膨胀措施
$bF.6 anti-inflationary stance 反通货膨胀立场
8yOzD apparent deficit 表面赤字
/jC0[%~jV apparent financial solvency 表面偿债能力
R5X<8(4p apparent partner 表面合伙人
]Q-ON&/ application for personal assessment 个人入息课税申请书
#PVgx9T=_ application of fund 资金应用
IJD'0/R'c application to release as liquidator and to destruct the books of accounts and documents
Axk
p 申请免除清盘人职务及毁灭帐簿与文件
nrUrMnlg appointed actuary 委任精算师
9^4^EY# appointed auditor 委任核数师;委任审计师
58mzh82+ appointed trustee 委任的受托人
KG'4;Z5J appointer 委任人
.Ig`v apportioned pro rata 按比例分摊
zY(w`Hm2 apportionment 分配;分摊
t.j q]L Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
R7KHfXy'm apportionment formula 分摊方程式
kej@,8 apportionment of estate duty 遗产税的分摊
.P# c/SQp appraisal 估价;评估
``1#^ ` appreciable growth 可观增长
P{)HXUVb appreciable impact 显着影响
5L42'gJ appreciable increase 可观增长
W;,UhE appreciation 增值;升值
|m"2B]"@ appreciation against other currencies 相对其他货币升值
-F4CHpua appreciation of the exchange value of Hong Kong dollar 港元汇值上升
O#H `/z appreciation tax 增值税
YCeE?S1gk3 appropriation 拨款;拨用;拨付
ZJP.-` U appropriation account 拨款帐目
A_{QY&%m Appropriation Bill 拨款法案
b?CmKiM% appropriation-in-aid system 补助拨款办法
W+H27qsv approved assets 核准资产
yT-m9$^v approved basket stock 认可一篮子证券
r@e_cD]
M approved budget 核准预算
%HL@O]ftS approved charitable donation 认可慈善捐款
?T$i approved charitable institution 认可慈善机构
_q)`Y:2 approved currency 核准货币;认可货币
n~8-+$6OR approved estimates 核准预算
'ujtw:Z: approved estimates of expenditure 核准开支预算
udqGa)&0 approved overseas insurer 核准海外保险人
I>=7|G approved overseas trust company 核准海外信托公司
|}QDC/ approved pooled investment fund 核准汇集投资基金
4L^KR_h/ approved provident fund scheme 认可公积金计划
bV@53_)N2 approved provision 核准拨款
,`P,)) approved redeemable share 核准可赎回股份
X
z2IAiAs' approved regional stock 认可地区性证券
f>\?\! approved retirement scheme 认可退休金计划
ro}plK(<WQ approved subordinated loan 核准附属贷款
>J 3N,f arbitrage 套戥;套汇;套利
w]"Y1J(i arbitrageur 套戥者;套汇者
[LL"86D arbitrary amount 临时款项
zO9$fU arrangement 措施;安排;协定
M_T$\z;, arrears 欠款
7w@.)@5 arrears of pay 欠付薪酬
^\e:j7@z arrears of revenue 逾期未收税款;逾期未收的帐项
$*b>c: articles of association 组织章程;组织细则;组织章程细则
b-M[la}1" Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
l#~Sh3@L( ascertainment of profit 确定利润
{u9(qd;; "Asia Clear" “亚洲结算系统”
za<Ja=f9X Asia Commercial Bank Ltd. 亚洲商业银行有限公司
vo!:uvy;2 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
h[C!cX Asian Development Fund [ADF] 亚洲发展基金
h}q+Dw.i Asian dollar bond 亚洲美元债券
6b-d#H/1Y Asian dollar market 亚洲美元市场
Z:,HB]&;9 Asian dollar rate 亚洲美元利率
>P>.j+o/ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
?j?{}Z Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
%a8'6^k asked price 沽盘;喊价;索价;卖方报价
@K4} cP assessable income 应评税入息
me1ac\ assessable loss 应评税亏损
p
%
3B^ assessable profit 应评税利润
%ghQ#dZ]& assessable value 应评税值
1^}()H62} assessed profit 估定利润
}C2I9Cl assessed value 经评估价值
K\IS"b3X assessment 评税;评定;估价;评税单
+@Fy) {C7 assessment number 评税编号;估价编号
qFe|$rVVIl assessment of additional tax 补加税评税
N=tyaS(YJ assessment of performance 业绩评估;实绩评价
"* %=k%' Assessor 评税主任
cQ*:U@ asset price bubbles 资产价格泡沫
NZ7a^xT_) asset-backed securities 具资产保证的证券
`+1*)bYxU assets accretion 资产增值
S@N&W&W#~ assets and liabilities 资产与负债
3|9)A+,# assets betterment statement 资产递增表;资产改进表
6dC!&leNi assets lending 实物放款;有抵押贷款
9p2"5x assets of the company passing on the death 死者去世时转移的公司资产
,8+SQo#3 assets pledged as security for liabilities 用作负债抵押的资产
+P}'2tE~' assets portfolio 资产投资组合
8*>6+"w assets price 资产价格
{Swou>X4 assets quality 资产质素
i @+Cr7K, assets realization 资产变现
?
Ew>'(Q assets refinancing arrangement 资产再集资安排
>9<h?F%S assets securitization 资产证券化
r A0[ y assets situated outside Hong Kong 在香港以外地方的资产
a(d'iAU8^ assets stripping 削减资产;拆卖资产
r6PiZgR assets value 资产值
*|_u~v:)|5 assignee 承让人
9e=F assignment 转让;转让书;转让契
$qg5m,1? assignment of interest 权益转让
d/Zt}{ assignment of letters patent and trade mark 专利证书及商标转让
lNqXx{!k assignment of property 物业转让;物业转让书
S3)JEZi assignment right 转让权
S U2`H7C* assignor 转让人
Mgcq'{[~Y= associate 有联系的人;有关连人士;相联者;合伙人;联系人
k5g\s9n] Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
CM9+h;Zm associate member 附属会员
LeQ2,/7l: associated body corporate 相联法人团体
Gp@Y=mU associated company 相联公司;联属公司
1MfRFv associated corporation 相联法团
P)>WIQSr Association of Chartered Certified Accountants [ACCA] [United Kingdom]
"o;l8$)VL 公认会计师公会〔英国〕
X*$ 7g; Association of Futures Exchange Brokers 香港期货经纪协会
iu*u|e Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
h-lMrI)U?h association of underwriters 承保人组织
YDs/BF
Z assumption of control 接管
_f^q!tP&d assurance 担保;保险;转易;转易书
=Q3Go8b4HJ assurance of interest 权益的转易
r;upJbSX at 19XX price 按一九XX年价格计算
uW Q` at a discount 按赔价计算;按贴水价格计算;打折扣
wqA5GK>m2 at a premium 按溢价计算;按升水价格计算
)ckx&e at call 通知付款;按通知
&[R&@l Y at constant market price 按固定市价计算
(5_o H at constant price 按固定价格计算
W%0-SR at cost 按成本计算
'~liDz*O at current market price 按当时市价计算;按现时市价计算
\
{"8(ELX at current price 按当时价格计算;按现时价格计算
kJJQcjAP: at factor cost 按要素成本计算;按生产要素成本计算
d@,q6R}!MP at money-of-the-day price 按付款当日价格计算
JXUO?9 at or better 按指定或较佳价位〔买卖指令〕
hl6al:Y at par 按面值计算;平价
J
+<|8D at sight 见票即付
VR*5}Qp at the close 按收市盘
7dV^35 KP at the opening 按开市盘
asPD>j c attestation 见证;见证条款
4J94iI>S.l at-the-money option 平价期权
jDH)S{k attorney 受权人;受托代表人
I`Rxijz attornment 新拥有人承认书
)bPNL$O attributable profit 可归属利润
u`E_Q8 attributable share value 可归属股份价值
~g1@-)zYxK Auckland Stock Exchange 奥克兰证券交易所
Qbt
fKn95 auction 拍卖
|])%yRAGQ auctioneer 拍卖商
,1^)JshZ~ audit 审计;核数
zs[t<`2 Audit Commission 审计署
% fA0XRM Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
HAGWA2wQ 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
bcz<t) audit review 帐目审查
O!Mm~@MoA Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Pbm;@V audited account 审计帐目;经审计的帐目
Wd~}O<" audited annual account 经审计的周年帐目
9FPl audited balance sheet 经审计的资产负债表
Cv;z^8PZJz auditor 核数师;核数主任;审计师
nez5z:7F auditor's certificate 核数师证明书;审计师证明书
g.F{yX] auditor's report 核数师报告;审计师报告
F^A1'J Aussie bond 澳元债券
+/x|P- austerity budget 紧缩预算
~X`vRSrH Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
O}#*U+j Australia All Ordinaries Index 澳洲所有普通股票指数
M 80U s. Australian Dollar [AUD] 澳元
iDHmS6_c Australian Options Market 澳大利亚期权市场
r)U9u 0 Australian Securities Commission 澳洲证券事务监察委员会
pxDZ}4mOh Australian Society of Certified Practising Accountants 澳洲执业会计师公会
&(Xp_3PO Australian Stock Exchange 澳大利亚证券交易所
\Cx3^
iX Austrian Schilling [ATS] 奥地利先令
->8n.!F} authentication 认证;鉴证
G=yQYsC$ authority to purchase 委托购买证;委购书
Jv7 @[<$ authorization 认可;核准;授权;授权书
r~t&;yRv authorization by direction 指示授权
4XX21<yn authorization by instruction 指令授权
!X[lNtO authorization by warrant 令状授权
jWP(7}U authorization of unit trust 单位信托的认可
Ij#%Qu authorized agent 指定代理人
tkNuM0 authorized capital 法定资本
':.d,x) authorized clerk 出市员
2Q1* Xq{ authorized dealer 认可交易商
.JQR5R |Q authorized financial institution 认可财务机构
W%vh7>. authorized fund 认可基金
\?g)jY authorized fund house 获授权的基金公司;认可基金公司
H26j]kY authorized institution 认可机构
x%cKTpDh! authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
#H7(d T authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
l9P~,Ec4'' authorized insurer 获授权保险人;获认可承保人
ukG1<j7. authorized investment 特准投资项目
Ai#W.
n authorized person 获授权人
#-e3m/> authorized representative 获授权代表
8&`s wu& authorized share capital 法定股本
xo^_;(; automated quotation system 自动报价系统
(Ca\$p7/ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
T3M 4r| 自动交易系统〔香港期货交易所有限公司〕
QI`Z[caF automatic adjustment mechanism 自动调整机制
XUW~8P automatic adjustment system 自动调整系统
tb0s+rb Automatic Clearing House 自动票据交换所
<C CEqY4 automatic exchange rates accumulation system 自动化汇率累集系统
9%\q* Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
;h automatic teller machine [ATM] 自动柜员机
.bL{fBTT~ autopay 自动转帐
G=~T)e available assets 可用资产
U%w-/!p available fiscal reserve 现存财政储备
wond>m
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ce+\D'q[ Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
iW)FjDTP average 平均;平均数;海损
dzbzZ@y average basic salary 平均基本薪金
CHBCi) '6h average consumer expenditure 平均消费开支;一般消费开支
b%|%Rek8 average cost 平均成本
8V~w3ssz average cost of land production 增辟土地平均成本
XPWK"t01 average daily turnover 平均每日成交额
mYa0_P%^ average daily wage rate 平均每日工资率
puMpUY average expenditure pattern 平均开支模式
';b/D average growth rate 平均增长率
(qB$I\ average net fixed assets 固定资产平均净值
QdDdrR^& average of relatives 相对价格平均数
8iX?4qj{P average price 平均价格
N15{7,
average propensity to consume 平均消费倾向;一般消费倾向
1s!hl{n<~ average propensity to save 平均储蓄倾向;一般储蓄倾向
C(W?)6? average rate 平均率
IybMO5Mwn average revenue 平均收入;平均收益
yKfRwO[j average stock 平均库存;平均存货
;=UrIA@y;= average yearly rent 平均年租
W P.6ea7k avoidance of double taxation 避免双重课税
4(B,aU>y avoidance of tax 避税