A:
)gG_K$08? A share A股;甲类股份
8Ib5 abatement of tax 减税;减扣免税额
Sr-!-eC ABN AMRO Bank N.V. 荷兰银行
T9AFL;1 above-the-line expenditure 线上项目支出;经常预算支出
8ZNwo above-the-line receipt 线上项目收入;经常预算收入
X1="1{8H ABSA Asia Limited 南非联合亚洲有限公司
KS;Wr6]@(O absolute change 绝对数值变更
+2m\Sv V absolute expenditure 实际开支
Cdc=1,U( absolute guideline figure 绝对准则数字
w"!zLB&9[ absolute interest 绝对权益
R}$A>)%dx absolute order of discharge 绝对破产解除令
~g &Gi)je absolute profit margin 绝对利润幅度
A[Vhy;xz absolute value 实值;绝对值
30QQnMH3 absolutely vested interest 绝对既得权益
xKXD`-|W absorbed cost 已吸收成本;已分摊成本
t.]e8=dE absorption 吸收;分摊;合并
TYedem<$ absorption rate 吸收率;摊配率;分摊率
{+ WI>3 ACB Finance Limited 亚洲商业财务有限公司
51puR8AG> acceptable form of reciprocity 合理的互惠条件
$kh6-y@ acceptable rate 适当利率;适当汇率
)z7+%n TO acceptance agreement 承兑协议
KRh?{ acceptance for honour 参加承兑
rlkg.e6 acceptor 承兑人;接受人;受票人
H?j}!JzAC acceptor for honour 参加承兑人
-l$-\(,M`# accident insurance 意外保险
;CA7\&L> Accident Insurance Association of Hong Kong 香港意外保险公会
nn/_>%Y accident insurance scheme 意外保险计划
<a=k"'0 accident year basis 意外年度基准
74a>}+" accommodation 通融;贷款
\)BDl accommodation bill 通融票据;空头票据
/pz(s+4= accommodation party 汇票代发人
#po}Y account balance 帐户余额;帐户结余
0GnbE2& account book 帐簿
BoXGoFn account collected in advance 预收款项
$1myf Z account current book 往来帐簿
^qPS&G account of after-acquired property 事后取得的财产报告
Ok_)C+o account of defaulter 拖欠帐目
rY(^6[ ! account payable 应付帐款
\E,Fe:/g account payee only [A/C payee only] 只可转帐;存入收款人帐户
#}zL?s^G account receivable 应收帐款
{pEbi)CF,} account receivable report 应收帐款报表
K[i|OZWu account statement 结单;帐单;会计财务报表
nNcmL/( account title 帐户名称;会计科目
u/4|Akui accountant's report 会计师报告
zbP#y~[ Accountant's Report Rules 会计师报告规则
~[
x} accounting and auditing procedure 会计与审计程序;会计与核数程序
!S[7IBk% Accounting Arrangements 《会计安排》
g/ x\#W accounting basis 会计基础
G
4C 7 accounting by Official Receiver 破产管理署署长呈交的帐目
EXT_x q Accounting Circular 《会计通告》
+#g?rCz accounting class 会计类别
fQ~YBFhlr accounting date 记帐日期;会计结算日期
4vf,RjB-5 accounting for money 款项核算
!e:HE/&>i Accounting Officer 会计主任
WAp#[mW.fx accounting period 会计报告期;会计期
*M()z.N accounting policy 会计政策;会计方针
b+mh9q'5E accounting practice 会计惯例
QP4`r#, accounting principle 会计准则
Js!V,={iX accounting record 会计记录
30$Q5]T accounting report 会计报告
W\<p`xHk Accounting Services Branch [Treasury] 会计事务部〔库务署〕
oF#]<Z\ Accounting Society of China 中国会计学会
m_r_4BP accounting statement 会计报表
#:M)a?E/% accounting system 会计制度;会计系统
1|%C66f^ accounting transaction 会计事项;帐务交易
&B>YiA accounting treatment 会计处理
UP |#WegO accounting year 会计年度
HtGGcO'bqg accretion 增值;添加
yX;v accrual 应计项目;应累算数目
s~Od(,K accrual basis 应计制;权责发生制
7I<] ;j accrual basis accounting 应计制会计;权责发生制会计
F#$[jh$ accrue 应累算;应计
ejC== Fkc accrued benefit 应累算利益
N;d@)h(N! accrued charges 应计费用
*27*&&=)H accrued cumulative preference share dividend 应累算的累积优先股股息
:1\QM'O accrued expenses 应累算费用
WjvD C" accrued interest payable 应付利息;应计未付利息
E cW$'>^ accrued interest receivable 应收利息;应计未收利息
cakb.Q accrued right 累算权益
C~a-R# accruing profit 应累算的利润
\%N |
X accumulated fiscal reserve 累积财政储备
rWMG_eP: accumulated profit 累积利润;滚存溢利
PEX(*GS accumulated reserve 累积储备
c`h/x>fa accumulation of surplus income 累积收益盈余
o%\pI% acquired assets 既得资产
(3+:/,{'$ acquisition 收购;购置;取得
@}@J$ g acquisition cost 购置成本
I!sB$=n acquisition expenses 购置费用
-g]g acquisition of 100% interest 收购全部股权
#v`J]I)$ acquisition of control 取得控制权
wH Q$F(by acquisition of fixed assets 购置固定资产
e(m#elX acquisition of shell “买壳”
= A;B-_c acquisition price 收购价
zg83->[ act of God 天灾
pg'3j3JW$ acting partner 执事合伙人
\;Ywr3 active market 买卖活跃的市场;交投畅旺的市场;旺市
ONw;NaE, active partner 积极参与的合伙人
jPf*qe>U active trading 交投活跃
fUgI*V actual circulation 实际流通
4#BoS9d2I< actual cost 实际成本
)R`w{V actual expenditure 实际开支;实际支出
X#*|_(^ actual income 实际入息;实际收入;实际收益
;n,@[v actual market 现货市场
;Y>cegG\ actual price 现货价;实际价格
RZeU{u<O actual profit 实际利润
,
1{)B actual quotation 实盘;实际价位;实际报价
uM9[ actual year basis 按实际年度计算
'9MtIcNb actuals 实货
Z;#Ei.7p| actuarial investigation 精算调查
-6KGQc}U actuarial principle 精算原则
ki^c)Tqn actuarial report 精算师报告
h[0,/`qb{ Actuarial Society of Hong Kong 香港精算学会
:5`BhFAd actuarial valuation 精算师估值
?E?dg#yk actuary 精算师
$Z;?d@6yI ad referendum agreement 暂定协议;有待覆核的协定
-Vi"hSsUP ad valorem duty 从价税;按值征税
@i[z4)"S ad valorem duty system 从价税制
U{2UKD@PM ad valorem fee 从价费
k~st;FO ad valorem tariff 从价关税
w3=Bj additional allowance 额外免税额
OO:^#Mvv5 additional amount for unexpired risk 未过期风险的额外款额
v"6ijk&( additional assessable profit 补加应评税利润
eSgCS*}0$z additional assessment 补加评税
.iB?: additional commitment 额外承担
'e4 ;,m additional commitment vote 额外承担拨款
m1k+u)7kD additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
FV&& additional dependent parent allowance 供养父母额外免税额
.Qp 5wCkM additional provision 额外拨款
+ fQ=G/ additional stamp duty 附加印花税
ddMSiwbY) additional tax 补加税罚款;补加税款
r>hkm53 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
"gD)Uis adjudged bankrupt 被裁定破产
(f 0p adjudicated bankrupt 裁定破产人
TB
gD"i- adjudication fee 裁定费;评定印花税额手续费;评估契据费
3P!Jw7e adjudication of bankruptcy 裁定破产;宣告破产
1Yy5bg6+E adjudication of insolvency 裁定无力偿还债务
E(e'qL adjusted actual 经调整的实数;调整后的实数
F-k3F80= adjusted current assets 经调整的流动资产;调整后的流动资产
1YA_`_@w adjusted figure 经调整的数字;调整后的数额
]&3UF? adjusted liabilities 经调整的负债;调整后的负债
y#3mc#)k adjusted loss 经调整的亏损;调整后的亏损
?[\(i)] 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
M<,E[2op adjusted profit 经调整的利润;调整后的利润
D 5q Cn^R adjusted surplus 经调整的盈余额;调整后的盈余额
1|VnPQqA adjusted value 经调整的价值;调整后的价值
wPDA_ns~ adjustment 调整;修订;理算〔保险〕
wyk4v} adjustment centre 调剂中心
(N U*PQY6 adjustment lag 调整过程的时间差距;调整时差
%:/_O*~)Yg adjustment mechanism 调整机制
dE+xU(\,w adjustment of loss 亏损调整
Syn>;FX adjustment process 调整过程;调整程序
9'I
I! adjustment range 调整幅度
!Q`GA<ikv administered exchange rate 受管制汇率
J>P{8Aw Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
n:GK0wu.s
administration expenses 行政费用
vnXa4\Vdy administration fee 手续费;行政费
PX3rHKK{ administration in bankruptcy 破产管理
4425,AR administration order 遗产管理令
i51~/
R administrator 管理人;遗产管理人
.Z}ySd:X administrator of the estate 遗产管理人
h'x|yy]@3 admission of debt 债项承认书
oY:6a admission of proof 接纳债权证明
9&=~_,wJd advance 放贷款项;垫付款项;预支款项;预付款项
`?Yh`P0 advance account 暂支帐目;预付款帐户
ldo7}<s advance compensation 预付补偿金
iNR6BP
W advance from shareholder 股东垫款
bmEo5f~C! advance pending reimbursement 预支以待日后付还
{|%N advanced economy 先进经济体系
%v\0Dm+A advancement 预付;预付财产
A-O@e
e advances warrant 垫款令
U3 e3 advancing 贷出
+k'5W1e adverse balance 逆差
bmotR8d adverse exchange 逆汇
&UUIiQm~ advertisement addressed to shareholders 在报章刊登的致股东通告
&j,rq?eh$ advice for collection 托收通知书
F7`3,SzHp advice of drawing 提款通知书;汇票通知书
#;Y JR9VN advice of payment 付款通知
:0.Z/s - Advisory Committee [Securities and Futures Commission]
adh=Kp e!w 谘询委员会〔证券及期货事务监察委员会〕
u0^:
XwZ! Advisory Committee on Diversification 经济多元化谘询委员会
edqek jh affidavit 誓章;遗产申报誓章
KDW%*%! affidavit of no receipt 述明无收款的誓章
tm~V+t!mj affiliate 联号;联营公司;附属公司
DD\:glo affiliated company 附属公司;联号;联营公司
I_J;/!l= affirmation [estate duty] 非宗教式宣誓〔遗产税〕
]l>)Di#*o affordability 负担能力
8/f,B:by African Development Bank [AfDB] 非洲开发银行
r>S?,qr after-acquired property 事后取得的财产
KvC`6 after-hours dealing 市后交易
g*b`V{/Vw after-tax profit 税后盈利;税后利润;税后溢利
?yF)tF+< agency agreement 代理协议
wAxXK94#3 agency expenses 代理机构的开支
mvI[=e* agency fee 代理费
&AmTXW Agency Law 《代理法》
"w0> agent 代理人;承销人
vBUx)l agent of company 公司代理人
RF
4u\ \ agent's fee 代理人费;经纪费
"#2z
'J aggregate 总计;总数;总体数字
S*6P=O* aggregate amount 总款额;总额
1Tf"<Dp aggregate assets and liabilities 总体资产与负债
o~,dkV aggregate at constant price 按固定价格计算的总体数字
sB
]~=vUP aggregate demand 总需求
kC"<4U aggregate gross position 总持仓量
<8p53*a aggregate limit 总限额
zCT Wi aggregate of salaries tax 合计薪俸税
Z9s tB>? aggregate performance 总体表现;总体业绩
]lzt"[ aggregate supply 总体供应
"jzU` aggregate surplus 总盈余
1q<BYc+z aggregate total 整体总额
Y~vI@$<~( aggregate value 总值;合计价值
CN@bJo2 aggregated basis 合计基准
M ()&GlNs aggregated net chargeable income 合计应课税入息实额
Od70w*, aggregation 合并计算;合计;总和
Z:W6@j-~ aggregation of incomes of husband and wife 夫妇入息合并计算
EA9`-xs| aggregation of property 财产的总和
g4( B=G\j agio 差价;贴水
mL`,v
WL/` 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》
|GtTz& Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[op!:K0 《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》
eD/O)X Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
`me2Q 《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》
jKZJ0`06q Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
"tB"C6b 《香港政府和大韩民国政府关于相互促进和保护投资协定》
BB5(=n+ agreement for a settlement 授产协议
Tw"u{%t agreement for assignment 转让协议
9nlfb~F~P agreement for sale 售卖协议;买卖协议
* F%Wf agreement for sale and purchase 买卖协议
EV|
6._Z(D agreement for the payment of interest 支付利息协议
cdfJa agreement for the repayment of money 还款协议
wl #Bv,xf agreement of reinsurance 再保险协议
5G cdz Agricultural Bank of China 中国农业银行
:zZK%}G< air passenger departure tax 飞机乘客离境税
wq!Gj]B Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?9nuL}m!a airport tax 机场税
%Kx:'m%U alcohol duty 酒精税
{^2``NYM_ alienation 让与;让渡;转让
eWSA alimony 生活费;赡养费
PXG)?`^NX All Ordinaries Index [AOI] 所有普通股指数
S\K;h/;V all risks 全险;综合险
NL
3ri7n All Sales Record for Stock Market 《股票市场成交报告》
.5'M^ Allied Capital Resources Limited 新联财务有限公司
3JM0 m ( all-items index [Consumer Price Index] 总指数〔消费物价指数〕
MW8GM }Ho[ allocation letter 拨款信件
6= s!~ allocation of fund 分配款项;预留款项
#z_lBg. K allocation of profit 利润分配;溢利分配
>&3M
#s(w allocation warrant 拨款令
JsI`# allotment 分配;配股
m07=
_4 allotment notice 股份配售通知;配股通知
|u8IQR'B allotment of shares 股份分配
X&fM36o7 allowable 可获宽免;免税的
Hj't.lg+j allowable business loss 可扣除的营业亏损
wl H6 allowable expenses 可扣税的支出
4;'o`K~* allowance 免税额;津贴;备抵;准备金
M_*"g>Z allowance for debts 债项的免税额
GZ,`? allowance for depreciation by wear and tear 耗损折旧免税额
p/L|;c allowance for funeral expenses 殡殓费的免税额
?U.+SQ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
G#-t&gO3 allowance for repairs and outgoings 修葺及支出方面的免税额
Tt#4dm- allowance to debtor 给债务人的津贴
0>Iy`>] alteration of capital 资本更改
G vMhgG=D alternate trustee 候补受托人
t?f2*N: amalgamation 合并
+X(@o ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
o^FlQy\ ambit of charges 征税范围;收费范围
:UM>`Y amended valuation 经修订的估值
p;cNmMm American Commodities Exchange 美国商品交易所
/MYl:>e> American Express Bank Limited 美国运通银行
"C %<R American Stock Exchange 美国证券交易所
G(W/.* amortization 摊销
b{JcV amount due from banks 存放银行同业的款项
|`[0U amount due from banks abroad 存放海外银行同业的款项
2\80S[f amount due from holding companies 控股公司欠款
?aOx
b amount due from local banks 存放本港银行同业的款项
F
\6-s`( amount due to banks 银行同业的存款
=i[ _C>U amount due to banks abroad 海外银行同业的存款
=]jc{Y%o amount due to holding companies 控股公司存款
2#LTd{ amount due to local banks 本港银行同业的存款
jsB%RvX amount due to outport banks 外埠银行同业的存款
vFm8 T58 7 amount for note issue 发行纸币的款额
'4k
l$I amount of bond 担保契据的款额
*Z'*^Y1le amount of consideration 代价款额
V
.+ mK|) amount of contribution 供款数额
K}7E;O5m" amount of indebtedness 负债款额
koDIxj'%X amount of principal of the loan 贷款本金额
@-=0T!/ amount of rates chargeable 应征差饷数额
;Gixu9u' amount of share capital 股本额
6D3hX>K4 amount of sums assured 承保款额
@=JOAo amount of variation 变动幅度
0N.B=j| amount of vote 拨款数额
pFb}5Q amount payable 应付款额
__N<
B5E amount receivable 应收款额
VbX+`CwH Amsterdam Stock Exchange 阿姆斯特丹证券交易所
2GeJ\1k analysis 分析
Gy 0 m ancillary risk 附属风险
:}(Aq;}X annual account 周年帐目;周年帐目报表;年度决算;年结
:_9MS0 annual accounting date 年结日期
8h"Val|qP annual allowance 每年免税额;年积金;年度津贴;年津
zA/tHlKc annual balance 年度余额
&zkuL annual disposable income 每年可动用收入
Kv(2x3(" annual estimates 周年预算
FyleK+D? annual fee 年费
VRden>vKN annual general meeting 周年大会
%L(;}sJ. annual growth rate 年增率;每年增长率
SR)jJ=R3 annual long-term supplement 长期个案每年补助金
iY@wg 8ry annual pensionable emolument 可供计算退休金的年薪
S&(MR%". annual report 年报
*-Y`7=^$ Annual Report on the Consumer Price Index 《消费物价指数年报》
@GTkS!86 annual return 周年报表;周年申报表;每年报税表格
tNpBRk(} Annual Return Rules 《周年报表规则》
[ye!3h&] annual review of consumer prices 每年消费物价回顾
pY@$N&+W annual roll-forward basis 逐年延展方式
-u+@5K;^Y annual salary 年薪
*UL++/f annual statement 年度报表;年度决算表
~4gOv Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
k*XI/k5Vc annuitant 年金受益人
b,C2(?hg annuity 年金
O_=2{k~s0 annuity contract 年金合约
aia`mO] annuity on human life 人寿年金
/`6Y-8e2 antecedent debt 先前的债项
u NmbR8Mx ante-dated cheque 倒填日期支票
xib?XzxGo anticipated expenditure 预期开支
!@>_5p>q* anticipated net profit 预期纯利
b0X<)1O anticipated revenue 预期收入
b;Nm$`2 anti-inflation measure 反通货膨胀措施
U-^qVlw anti-inflationary stance 反通货膨胀立场
M9[52D!{ apparent deficit 表面赤字
P;~`%,+S apparent financial solvency 表面偿债能力
rgq~lZ.U4K apparent partner 表面合伙人
Qc4r?7S< application for personal assessment 个人入息课税申请书
@QOlo-u application of fund 资金应用
Oly"ll*K application to release as liquidator and to destruct the books of accounts and documents
Y7*8 A, 申请免除清盘人职务及毁灭帐簿与文件
i28WgDG)5 appointed actuary 委任精算师
A]<+Aq@{ appointed auditor 委任核数师;委任审计师
)ZZjuFQJ) appointed trustee 委任的受托人
2fqg,_ appointer 委任人
Q]h.{nN#PK apportioned pro rata 按比例分摊
b0VEMu81k apportionment 分配;分摊
Q[PVkZ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
D;?cf+6$ apportionment formula 分摊方程式
0FN;^hP5| apportionment of estate duty 遗产税的分摊
6chcpP0 appraisal 估价;评估
3{:AG,G appreciable growth 可观增长
Y5mQY5u| appreciable impact 显着影响
jpwR\"UJ appreciable increase 可观增长
UTWchh appreciation 增值;升值
Tumv0=q4wd appreciation against other currencies 相对其他货币升值
"mk@p=d appreciation of the exchange value of Hong Kong dollar 港元汇值上升
gm^j8B appreciation tax 增值税
6DkFI kS appropriation 拨款;拨用;拨付
*s JT\J$D[ appropriation account 拨款帐目
\p4>onGI Appropriation Bill 拨款法案
=Ff _)k
appropriation-in-aid system 补助拨款办法
1>yh`Bp\= approved assets 核准资产
zG\& ZU approved basket stock 认可一篮子证券
bwR$910b approved budget 核准预算
kh4., \' approved charitable donation 认可慈善捐款
e:9s%|]T approved charitable institution 认可慈善机构
fk*I}pDx approved currency 核准货币;认可货币
KIRCye approved estimates 核准预算
{{:QtkN approved estimates of expenditure 核准开支预算
9-/u _$ approved overseas insurer 核准海外保险人
eW<|I approved overseas trust company 核准海外信托公司
/]1$Soo approved pooled investment fund 核准汇集投资基金
^5'pJ/BV approved provident fund scheme 认可公积金计划
gPE`mE approved provision 核准拨款
uqotVil, approved redeemable share 核准可赎回股份
nsA}A~(E approved regional stock 认可地区性证券
$.+_f,tU approved retirement scheme 认可退休金计划
kuq&8f~! approved subordinated loan 核准附属贷款
2`'g
9R arbitrage 套戥;套汇;套利
~:krJ[= arbitrageur 套戥者;套汇者
/nq\*)S#& arbitrary amount 临时款项
aRV.;S arrangement 措施;安排;协定
olv0w;s arrears 欠款
@k-C>h()C arrears of pay 欠付薪酬
s'4O]k` arrears of revenue 逾期未收税款;逾期未收的帐项
AAXlBY6Y- articles of association 组织章程;组织细则;组织章程细则
fzdWM:g Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
eIDrN%3 ascertainment of profit 确定利润
Xi~7pH "Asia Clear" “亚洲结算系统”
?W 6
:$ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Qx")D?u Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
79*f <Gr Asian Development Fund [ADF] 亚洲发展基金
9 _oAs"w Asian dollar bond 亚洲美元债券
A+=K<e Asian dollar market 亚洲美元市场
@fQvAok Asian dollar rate 亚洲美元利率
5r1u_8)' Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
|NdWx1 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Q]{ `m asked price 沽盘;喊价;索价;卖方报价
i7XM7+} assessable income 应评税入息
gbrn'NT assessable loss 应评税亏损
BHu%x|d assessable profit 应评税利润
]?7q%7-e.a assessable value 应评税值
h/oC9?v assessed profit 估定利润
rD;R9b"J assessed value 经评估价值
C+L_f_6] assessment 评税;评定;估价;评税单
pi|=3W assessment number 评税编号;估价编号
^`S.Mw. assessment of additional tax 补加税评税
4{QD: D(D assessment of performance 业绩评估;实绩评价
ID]E3K Assessor 评税主任
( 5 BZZ asset price bubbles 资产价格泡沫
L9$`zc asset-backed securities 具资产保证的证券
[xdi.6% assets accretion 资产增值
|}o6N5) assets and liabilities 资产与负债
cx~XG assets betterment statement 资产递增表;资产改进表
~@\sN+VS assets lending 实物放款;有抵押贷款
|SfCuV#g/< assets of the company passing on the death 死者去世时转移的公司资产
7_Op(C4,nC assets pledged as security for liabilities 用作负债抵押的资产
. 3'U(U assets portfolio 资产投资组合
~H c5M5m assets price 资产价格
ym8pB7E7% assets quality 资产质素
tfCK^{ assets realization 资产变现
(PC)R9r5 assets refinancing arrangement 资产再集资安排
b5S4C2Ynq assets securitization 资产证券化
fm0]nT assets situated outside Hong Kong 在香港以外地方的资产
#F=!g? assets stripping 削减资产;拆卖资产
5{xK&[wR* assets value 资产值
yBRYEqS+ assignee 承让人
h0&Oy52
assignment 转让;转让书;转让契
._q}lWT assignment of interest 权益转让
h e[2, assignment of letters patent and trade mark 专利证书及商标转让
4;2 assignment of property 物业转让;物业转让书
l4>c assignment right 转让权
6)veuA3] assignor 转让人
/E-sg,
k associate 有联系的人;有关连人士;相联者;合伙人;联系人
b~*CJ8Ad Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
[X 9zrGHt associate member 附属会员
(DkfLadB associated body corporate 相联法人团体
LP'wL6# associated company 相联公司;联属公司
0!b9%I=j associated corporation 相联法团
(h|E@gRa Association of Chartered Certified Accountants [ACCA] [United Kingdom]
\4KV9wm 公认会计师公会〔英国〕
aH_0EBRc Association of Futures Exchange Brokers 香港期货经纪协会
+i~kqiy. Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
T0 {X, association of underwriters 承保人组织
aHdQi,=z assumption of control 接管
lhPxMMS`j assurance 担保;保险;转易;转易书
+!K*FU=). assurance of interest 权益的转易
u}.mJDL at 19XX price 按一九XX年价格计算
>QdT7gB at a discount 按赔价计算;按贴水价格计算;打折扣
!;U oZ~ at a premium 按溢价计算;按升水价格计算
nT%ko7~- at call 通知付款;按通知
>qVSepK3 at constant market price 按固定市价计算
(<}BlL at constant price 按固定价格计算
L6"V=^Bq at cost 按成本计算
8+ ]'2{ at current market price 按当时市价计算;按现时市价计算
vSy[lB|)24 at current price 按当时价格计算;按现时价格计算
:Y|[?; at factor cost 按要素成本计算;按生产要素成本计算
r&+w)U~ at money-of-the-day price 按付款当日价格计算
c,:nWf at or better 按指定或较佳价位〔买卖指令〕
p^1~o/ at par 按面值计算;平价
@qSZ= at sight 见票即付
/E!N:g< at the close 按收市盘
7h.fT` at the opening 按开市盘
J@OK"%12 attestation 见证;见证条款
D\| U_> at-the-money option 平价期权
YkbuyUui attorney 受权人;受托代表人
*c>B-Fo/D attornment 新拥有人承认书
0YC|;`J attributable profit 可归属利润
"d`u#YmR attributable share value 可归属股份价值
7&dK_x,a Auckland Stock Exchange 奥克兰证券交易所
6!se,SCvw auction 拍卖
-ykD/ auctioneer 拍卖商
*,zrg%8 audit 审计;核数
L&d.&,CNs' Audit Commission 审计署
RT(ejkLZm Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Vg(M ^2L 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〕
Iw^Q>MrT audit review 帐目审查
k=cDPu - Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
pqTaN=R8 audited account 审计帐目;经审计的帐目
h\2iArw8 audited annual account 经审计的周年帐目
F'-XAI
<3 audited balance sheet 经审计的资产负债表
+sV~#%% auditor 核数师;核数主任;审计师
/I((A/ks auditor's certificate 核数师证明书;审计师证明书
f40OVT@g auditor's report 核数师报告;审计师报告
9o4h~Imu Aussie bond 澳元债券
"}Ikx tee austerity budget 紧缩预算
%OsxXO? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
6a<zZO`Z6+ Australia All Ordinaries Index 澳洲所有普通股票指数
6Jq3l_ Australian Dollar [AUD] 澳元
I1#MS4;$^ Australian Options Market 澳大利亚期权市场
3~{0X- Australian Securities Commission 澳洲证券事务监察委员会
DJ9x?SL@KD Australian Society of Certified Practising Accountants 澳洲执业会计师公会
A+j!VM Australian Stock Exchange 澳大利亚证券交易所
B>4/[
YHr; Austrian Schilling [ATS] 奥地利先令
o70] F authentication 认证;鉴证
*
F_KOf9p authority to purchase 委托购买证;委购书
gWL`J=DiU authorization 认可;核准;授权;授权书
:G#+5 } authorization by direction 指示授权
cvQAo| authorization by instruction 指令授权
i{16&4 ' authorization by warrant 令状授权
UmArl)R/ authorization of unit trust 单位信托的认可
n wMq~I*1 authorized agent 指定代理人
LIrebz authorized capital 法定资本
06M?ecN authorized clerk 出市员
_u'y7- authorized dealer 认可交易商
Uy.ihh$I- authorized financial institution 认可财务机构
^^lx Ot authorized fund 认可基金
%P{3c~?DH authorized fund house 获授权的基金公司;认可基金公司
3/PvH E{R authorized institution 认可机构
` Z/ MQ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
e0#t authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
'tDUPm38 authorized insurer 获授权保险人;获认可承保人
>_\[C?8 authorized investment 特准投资项目
`H 'wz7 authorized person 获授权人
^KnK
\ authorized representative 获授权代表
BOh^oQh authorized share capital 法定股本
EqGpo_ automated quotation system 自动报价系统
Sfa=AV7K Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
1*|/N}g) 自动交易系统〔香港期货交易所有限公司〕
)Ay 90Wt automatic adjustment mechanism 自动调整机制
.lq83;
k automatic adjustment system 自动调整系统
&r,)4q+ Automatic Clearing House 自动票据交换所
g~$UU(HX automatic exchange rates accumulation system 自动化汇率累集系统
`/?'^A%Ik Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
zWv0y8[d automatic teller machine [ATM] 自动柜员机
J .VZD autopay 自动转帐
O;5lF available assets 可用资产
?;H}5>^8P available fiscal reserve 现存财政储备
}'fa f{W available profit 可用利润
Yg,;l-1 Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
,<'>jaC average 平均;平均数;海损
Br15S};Ce average basic salary 平均基本薪金
z{FFTb^B average consumer expenditure 平均消费开支;一般消费开支
2Y<]X7Ch: average cost 平均成本
FE]UqB average cost of land production 增辟土地平均成本
rlA/eQrS average daily turnover 平均每日成交额
1D38T average daily wage rate 平均每日工资率
Dx`-h# average expenditure pattern 平均开支模式
0AdxV?6z average growth rate 平均增长率
Fi;H average net fixed assets 固定资产平均净值
^8A[
^cgq average of relatives 相对价格平均数
RKE"}|i+S average price 平均价格
vj344B average propensity to consume 平均消费倾向;一般消费倾向
e(xuy'4r average propensity to save 平均储蓄倾向;一般储蓄倾向
3kk^hvB+f average rate 平均率
FUlhEH average revenue 平均收入;平均收益
Ibu9AwPm average stock 平均库存;平均存货
{~uTi>U average yearly rent 平均年租
d=n{Wn{C avoidance of double taxation 避免双重课税
b$%Kv( avoidance of tax 避税