A:
@!B%ynrG A share A股;甲类股份
9n;6;K# abatement of tax 减税;减扣免税额
oT9qd@uQ0: ABN AMRO Bank N.V. 荷兰银行
Z@bKYfGM above-the-line expenditure 线上项目支出;经常预算支出
`86})xz{ above-the-line receipt 线上项目收入;经常预算收入
wj\kx\+ ABSA Asia Limited 南非联合亚洲有限公司
\;0UP+ absolute change 绝对数值变更
}T"&4Rvs2R absolute expenditure 实际开支
v\-7sgZR absolute guideline figure 绝对准则数字
KA
elq* absolute interest 绝对权益
VujIKc#4 absolute order of discharge 绝对破产解除令
m">2XGCn absolute profit margin 绝对利润幅度
i)@H absolute value 实值;绝对值
y)T|1) absolutely vested interest 绝对既得权益
B1o*phM
g absorbed cost 已吸收成本;已分摊成本
W"H(HA absorption 吸收;分摊;合并
&'c&B0j absorption rate 吸收率;摊配率;分摊率
oA4<AJ2 ACB Finance Limited 亚洲商业财务有限公司
1(qL),F; acceptable form of reciprocity 合理的互惠条件
ap[Q'=A` acceptable rate 适当利率;适当汇率
>Dq&[9,8 acceptance agreement 承兑协议
JxQGL{)
> acceptance for honour 参加承兑
gZ6tbp,X acceptor 承兑人;接受人;受票人
zRgl`zREr acceptor for honour 参加承兑人
Z(BZGO< accident insurance 意外保险
aA-s{af Accident Insurance Association of Hong Kong 香港意外保险公会
LuWY}ste accident insurance scheme 意外保险计划
t{O2JF#5u accident year basis 意外年度基准
J"Nn.iVq accommodation 通融;贷款
#4F0o@Z accommodation bill 通融票据;空头票据
]EEac accommodation party 汇票代发人
&J,&>CFc account balance 帐户余额;帐户结余
8YO` TgW account book 帐簿
+[Q`I*C account collected in advance 预收款项
ML7qrc;Rx account current book 往来帐簿
d8VFa'| account of after-acquired property 事后取得的财产报告
b\C1qM4 account of defaulter 拖欠帐目
4GexYDk'# account payable 应付帐款
`Lr|KuFN account payee only [A/C payee only] 只可转帐;存入收款人帐户
#./8inbG account receivable 应收帐款
}M &hcw< account receivable report 应收帐款报表
h/7_I uD account statement 结单;帐单;会计财务报表
a4eE/1 account title 帐户名称;会计科目
)
-@Dh6F accountant's report 会计师报告
_nec6=S6( Accountant's Report Rules 会计师报告规则
Qo+Y accounting and auditing procedure 会计与审计程序;会计与核数程序
wcW}Sv[r Accounting Arrangements 《会计安排》
]
jycg@=B accounting basis 会计基础
vzZ"TSP accounting by Official Receiver 破产管理署署长呈交的帐目
?A~a}bFZ Accounting Circular 《会计通告》
v+
"9& accounting class 会计类别
+uMK_ds~ accounting date 记帐日期;会计结算日期
43N=OFU accounting for money 款项核算
kV$VKag*A Accounting Officer 会计主任
DhT8Kh{ accounting period 会计报告期;会计期
-{Fy@$! accounting policy 会计政策;会计方针
jNW/Biy4u accounting practice 会计惯例
TlJ'pG 4^ accounting principle 会计准则
+kT
o$_Wkz accounting record 会计记录
7QHrb'c accounting report 会计报告
|],ocAN{ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
jiP^Hz"e
Accounting Society of China 中国会计学会
%R?#Y1Tq; accounting statement 会计报表
HQ^:5XH accounting system 会计制度;会计系统
o_PQ]1 accounting transaction 会计事项;帐务交易
D>K=D" accounting treatment 会计处理
:{~TG]4M accounting year 会计年度
<ugy-vSv accretion 增值;添加
tFX!s;N[ accrual 应计项目;应累算数目
p~dj-w accrual basis 应计制;权责发生制
X,`e1nsR accrual basis accounting 应计制会计;权责发生制会计
I1!m;5-c9k accrue 应累算;应计
WR}<^ax accrued benefit 应累算利益
sF1j4 NC accrued charges 应计费用
Q&e*[l2M6 accrued cumulative preference share dividend 应累算的累积优先股股息
>0I\w$L accrued expenses 应累算费用
:6W* ;<o accrued interest payable 应付利息;应计未付利息
>{#QS"J# accrued interest receivable 应收利息;应计未收利息
y-o54e$4Cq accrued right 累算权益
k
Hh0&~( accruing profit 应累算的利润
^Dys#^ accumulated fiscal reserve 累积财政储备
r8Z}
mvLM accumulated profit 累积利润;滚存溢利
n hGh5, accumulated reserve 累积储备
y-)5d accumulation of surplus income 累积收益盈余
z_ L><}H acquired assets 既得资产
B{ cb'\C acquisition 收购;购置;取得
3=IY0Q>/( acquisition cost 购置成本
H`NT`BE acquisition expenses 购置费用
Vn6]h|vm acquisition of 100% interest 收购全部股权
#)( D_* acquisition of control 取得控制权
pxHJX2 acquisition of fixed assets 购置固定资产
iTJE:[W"y acquisition of shell “买壳”
qfyuq] acquisition price 收购价
_hi8mo act of God 天灾
^q/_D%]C acting partner 执事合伙人
N6!$V7oT active market 买卖活跃的市场;交投畅旺的市场;旺市
}RZN3U= active partner 积极参与的合伙人
"SU
O2-Gj active trading 交投活跃
W_h!Puj_ actual circulation 实际流通
$J]o\~Z J actual cost 实际成本
yQquGu actual expenditure 实际开支;实际支出
N@\`DO actual income 实际入息;实际收入;实际收益
io*iA<@Gx actual market 现货市场
Dh .<&ri
actual price 现货价;实际价格
m]'P3^<{P actual profit 实际利润
?Z"<&tsZ actual quotation 实盘;实际价位;实际报价
'<&rMn actual year basis 按实际年度计算
p-B
|Gr| actuals 实货
$'Qv
{ actuarial investigation 精算调查
.a
`ojT actuarial principle 精算原则
>jpkR actuarial report 精算师报告
3Hkb)Wu Actuarial Society of Hong Kong 香港精算学会
F+?g0w[' actuarial valuation 精算师估值
NSQ#\:3:S actuary 精算师
9v(k<('_ ad referendum agreement 暂定协议;有待覆核的协定
01vKx)f ad valorem duty 从价税;按值征税
<6!/B[!O= ad valorem duty system 从价税制
I=K|1 ad valorem fee 从价费
6|]e}I@<2 ad valorem tariff 从价关税
WXCZ
}l additional allowance 额外免税额
SJ8|~,vL additional amount for unexpired risk 未过期风险的额外款额
Oi\,clR^[o additional assessable profit 补加应评税利润
p=]z`t additional assessment 补加评税
swG!O}29OX additional commitment 额外承担
2q%vd=T additional commitment vote 额外承担拨款
;<nQl,2N additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
dR
>hb*kJ additional dependent parent allowance 供养父母额外免税额
;7N~d TBQ additional provision 额外拨款
"$PX[: additional stamp duty 附加印花税
$;B0x additional tax 补加税罚款;补加税款
!s(s^ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
qruv^#_l adjudged bankrupt 被裁定破产
JG=z~ STz adjudicated bankrupt 裁定破产人
{[[/*1r| adjudication fee 裁定费;评定印花税额手续费;评估契据费
9u] "($ adjudication of bankruptcy 裁定破产;宣告破产
&``nYI g/ adjudication of insolvency 裁定无力偿还债务
T#-U\C~o adjusted actual 经调整的实数;调整后的实数
E<L6/rG adjusted current assets 经调整的流动资产;调整后的流动资产
+X!QH/ 8 adjusted figure 经调整的数字;调整后的数额
a_o99lP adjusted liabilities 经调整的负债;调整后的负债
z9HUI5ns adjusted loss 经调整的亏损;调整后的亏损
eX <@qa4< 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
lH%-#2] adjusted profit 经调整的利润;调整后的利润
OjfumZL# adjusted surplus 经调整的盈余额;调整后的盈余额
03a<Cd/S adjusted value 经调整的价值;调整后的价值
z*G(AcS) adjustment 调整;修订;理算〔保险〕
v_NL2eQ~ adjustment centre 调剂中心
#lO~n.+P adjustment lag 调整过程的时间差距;调整时差
) (l=_[1Z5 adjustment mechanism 调整机制
~?uch8H adjustment of loss 亏损调整
qt4^e7o adjustment process 调整过程;调整程序
0'~Iv\s adjustment range 调整幅度
!r`/vQ# administered exchange rate 受管制汇率
R]"3^k* Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
g\=e86 administration expenses 行政费用
PR~9*#"v.. administration fee 手续费;行政费
s)j3+@:# administration in bankruptcy 破产管理
n_@cjO administration order 遗产管理令
pEX|zee administrator 管理人;遗产管理人
{qL}:ha? administrator of the estate 遗产管理人
b0
y*} admission of debt 债项承认书
Gc{s?rB_ admission of proof 接纳债权证明
\wxLt}T-Q advance 放贷款项;垫付款项;预支款项;预付款项
<F-W fR advance account 暂支帐目;预付款帐户
$gysy!2}. advance compensation 预付补偿金
9\KMU@Ne advance from shareholder 股东垫款
`nEe-w^9)I advance pending reimbursement 预支以待日后付还
w~}.c:B advanced economy 先进经济体系
?qR11A};tG advancement 预付;预付财产
'uU{.bq advances warrant 垫款令
_e94 advancing 贷出
`rZS\A adverse balance 逆差
1$1P9x@H adverse exchange 逆汇
CyD)=e{ advertisement addressed to shareholders 在报章刊登的致股东通告
5nv1%48Ri advice for collection 托收通知书
nbdjk1E`~ advice of drawing 提款通知书;汇票通知书
6;#Rd| advice of payment 付款通知
]c\d][R N Advisory Committee [Securities and Futures Commission]
%
n~
'UA 谘询委员会〔证券及期货事务监察委员会〕
)_\q)t"= Advisory Committee on Diversification 经济多元化谘询委员会
x0$# 8 affidavit 誓章;遗产申报誓章
(?lKedA>2 affidavit of no receipt 述明无收款的誓章
zb& 3{, affiliate 联号;联营公司;附属公司
|7%#z~rT affiliated company 附属公司;联号;联营公司
{q|Om?@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
J:oAzBFpA affordability 负担能力
EN{o3@ O' African Development Bank [AfDB] 非洲开发银行
lq}g*ih after-acquired property 事后取得的财产
M*7:-Tb]C after-hours dealing 市后交易
tLo_lLn*~% after-tax profit 税后盈利;税后利润;税后溢利
q-TDg0 agency agreement 代理协议
\cW9"e' agency expenses 代理机构的开支
)|j?aVqZ agency fee 代理费
QB L| n+ Agency Law 《代理法》
iuS*Vw agent 代理人;承销人
)T!3du:M agent of company 公司代理人
klSA Y agent's fee 代理人费;经纪费
SRek:S, aggregate 总计;总数;总体数字
t$-!1jq aggregate amount 总款额;总额
,8Q&X~$rY aggregate assets and liabilities 总体资产与负债
OGAC[s~V aggregate at constant price 按固定价格计算的总体数字
g0>Q* x aggregate demand 总需求
98LyzF9 aggregate gross position 总持仓量
:C9vs aggregate limit 总限额
l{4rKqtX aggregate of salaries tax 合计薪俸税
)k6kK} aggregate performance 总体表现;总体业绩
'O[0oi& aggregate supply 总体供应
RGy+W- aggregate surplus 总盈余
m\e?'-(s aggregate total 整体总额
-mY,nMDb aggregate value 总值;合计价值
8KHT"uc'*J aggregated basis 合计基准
L{Kl! aggregated net chargeable income 合计应课税入息实额
x f<wM]& aggregation 合并计算;合计;总和
sX,S]:X aggregation of incomes of husband and wife 夫妇入息合并计算
i16kPU
aggregation of property 财产的总和
c[X:vDUX agio 差价;贴水
vx}W.6C} 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》
`e^sQ>rDI Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$ uqB.f$ 《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》
'o%6TWl9s Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
!?5YXI, 《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》
M}x]\#MMY Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
oxXCf%! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
R(on[g_1 agreement for a settlement 授产协议
,f^ICM agreement for assignment 转让协议
2+cpNk$ agreement for sale 售卖协议;买卖协议
a<CACWsN.T agreement for sale and purchase 买卖协议
l'
2C/#8F agreement for the payment of interest 支付利息协议
ki'CW4x agreement for the repayment of money 还款协议
!8OgaMngzF agreement of reinsurance 再保险协议
}) Zcw1g Agricultural Bank of China 中国农业银行
zLybf:# air passenger departure tax 飞机乘客离境税
Zgt(zh_l Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
dq^vK airport tax 机场税
+a0` ,Jc alcohol duty 酒精税
M3Oqto<8" alienation 让与;让渡;转让
*=(vIm[KL alimony 生活费;赡养费
,yH\nqEz All Ordinaries Index [AOI] 所有普通股指数
'T(@5%Db all risks 全险;综合险
|(3"_ All Sales Record for Stock Market 《股票市场成交报告》
z#^;'nnw Allied Capital Resources Limited 新联财务有限公司
w:07_`cH= all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ug^esB allocation letter 拨款信件
S<eB&qT$ allocation of fund 分配款项;预留款项
1:22y:^j allocation of profit 利润分配;溢利分配
a6!|#rt allocation warrant 拨款令
t4Pi <m:7 allotment 分配;配股
D`3`5.b allotment notice 股份配售通知;配股通知
FA!!S`{\ allotment of shares 股份分配
hO; XJyv allowable 可获宽免;免税的
&gsBbQ+qA allowable business loss 可扣除的营业亏损
T(
fcE allowable expenses 可扣税的支出
~|( eh9 allowance 免税额;津贴;备抵;准备金
FwUgMR*xq allowance for debts 债项的免税额
y3OF+;E allowance for depreciation by wear and tear 耗损折旧免税额
vp(ow]Q allowance for funeral expenses 殡殓费的免税额
Ticx]_+~T allowance for inflation 为通货膨胀而预留的款项;通胀准备金
Bu"5NB allowance for repairs and outgoings 修葺及支出方面的免税额
58P[EMhL allowance to debtor 给债务人的津贴
il% u)NN alteration of capital 资本更改
|H.ARLS alternate trustee 候补受托人
d
r$E:kr amalgamation 合并
o>\o=%D.a ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
OXI>`$we ambit of charges 征税范围;收费范围
;b!qt-;.< amended valuation 经修订的估值
p v]" 2'aQ American Commodities Exchange 美国商品交易所
SM\qd4 American Express Bank Limited 美国运通银行
i>e?$H,/ American Stock Exchange 美国证券交易所
%S/?Ci amortization 摊销
EO%"[k amount due from banks 存放银行同业的款项
'9!J' [W amount due from banks abroad 存放海外银行同业的款项
J?C:@Q amount due from holding companies 控股公司欠款
Vrs?VA`v$ amount due from local banks 存放本港银行同业的款项
qyP={E9A amount due to banks 银行同业的存款
ZlP+t> amount due to banks abroad 海外银行同业的存款
X}H?*'- amount due to holding companies 控股公司存款
U=PTn(2 amount due to local banks 本港银行同业的存款
^@^K
<SVc amount due to outport banks 外埠银行同业的存款
?NR&3q amount for note issue 发行纸币的款额
$4q$!jB5 amount of bond 担保契据的款额
G`RQl@W>)( amount of consideration 代价款额
; Vpp1mk| amount of contribution 供款数额
"3/&<0k amount of indebtedness 负债款额
wKKQAM6P1 amount of principal of the loan 贷款本金额
7 j6< amount of rates chargeable 应征差饷数额
B>g(i=E amount of share capital 股本额
u9fJ:a amount of sums assured 承保款额
y/+IPR amount of variation 变动幅度
Q89fXi0Ivb amount of vote 拨款数额
Z)md]Twt amount payable 应付款额
< n/ 2 amount receivable 应收款额
}$i/4?dYsQ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9}5o> iR analysis 分析
~*x 2IPiH ancillary risk 附属风险
1!NrndJ I annual account 周年帐目;周年帐目报表;年度决算;年结
*/2nh%>$ annual accounting date 年结日期
~G 3txd annual allowance 每年免税额;年积金;年度津贴;年津
bEln.) annual balance 年度余额
o59b#9 annual disposable income 每年可动用收入
KwU;+=_. annual estimates 周年预算
}(7TiCwd annual fee 年费
\440gH` annual general meeting 周年大会
)D ~ 5 annual growth rate 年增率;每年增长率
K&eT*JW> annual long-term supplement 长期个案每年补助金
aYn5AP'PH annual pensionable emolument 可供计算退休金的年薪
U7Oa
13Qz annual report 年报
2T(7V[C%9 Annual Report on the Consumer Price Index 《消费物价指数年报》
4:5M,p annual return 周年报表;周年申报表;每年报税表格
)qe
rA Annual Return Rules 《周年报表规则》
xpc{#/Nk annual review of consumer prices 每年消费物价回顾
yD#(Iw annual roll-forward basis 逐年延展方式
`x_}mdR annual salary 年薪
:$0yp`k annual statement 年度报表;年度决算表
-V-I&sO< Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
zwz_K!229 annuitant 年金受益人
Ec@cW6g(% annuity 年金
FzNj':D annuity contract 年金合约
n'0r
( annuity on human life 人寿年金
.f"1(J8 antecedent debt 先前的债项
[S1 b\f# ante-dated cheque 倒填日期支票
\*[DR R0 anticipated expenditure 预期开支
huW,kk<]y anticipated net profit 预期纯利
`jSe gG' anticipated revenue 预期收入
p6V#!5Q anti-inflation measure 反通货膨胀措施
~6IY4']m* anti-inflationary stance 反通货膨胀立场
;wkMa;%`g| apparent deficit 表面赤字
k7j.VpN9 apparent financial solvency 表面偿债能力
*jvP4Nz)k apparent partner 表面合伙人
|1zfXG,R application for personal assessment 个人入息课税申请书
FPH2dN application of fund 资金应用
p]ujip application to release as liquidator and to destruct the books of accounts and documents
{xeJO:M3/ 申请免除清盘人职务及毁灭帐簿与文件
'~
H`Ffd. appointed actuary 委任精算师
T<"Bb[kH appointed auditor 委任核数师;委任审计师
eL~3CAV{ appointed trustee 委任的受托人
s1h|/7gG appointer 委任人
>lKu[nq; apportioned pro rata 按比例分摊
S~)`{
\ apportionment 分配;分摊
A*~G[KC3( Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
n_Qua|R apportionment formula 分摊方程式
X</Sl>[8 apportionment of estate duty 遗产税的分摊
Je,o(: appraisal 估价;评估
M[~{!0Uz
g appreciable growth 可观增长
j1A%LS;c_ appreciable impact 显着影响
dNhbvzl( appreciable increase 可观增长
CAC%lp appreciation 增值;升值
1DcX$b appreciation against other currencies 相对其他货币升值
`+rwx appreciation of the exchange value of Hong Kong dollar 港元汇值上升
5:jme$BI appreciation tax 增值税
Arm'0)B> appropriation 拨款;拨用;拨付
[NAfy~X* appropriation account 拨款帐目
rZ|p{ym Appropriation Bill 拨款法案
TY'c'u, appropriation-in-aid system 补助拨款办法
[T,Hpt approved assets 核准资产
2x9.>nwhb approved basket stock 认可一篮子证券
W=3#oX.GsU approved budget 核准预算
l5.k2{' approved charitable donation 认可慈善捐款
^lt2,x approved charitable institution 认可慈善机构
TA0(U$ 4 approved currency 核准货币;认可货币
y*ZA{ approved estimates 核准预算
:"MHmm=uU8 approved estimates of expenditure 核准开支预算
g e(,>xB approved overseas insurer 核准海外保险人
R?{xs approved overseas trust company 核准海外信托公司
Kei0>hBi approved pooled investment fund 核准汇集投资基金
sOlnc 6 approved provident fund scheme 认可公积金计划
&l3(+4Sh approved provision 核准拨款
\pfa\,rW approved redeemable share 核准可赎回股份
w;yzgj:n&f approved regional stock 认可地区性证券
3]GMQA{L) approved retirement scheme 认可退休金计划
FR[I~unqD approved subordinated loan 核准附属贷款
yvj /u
c arbitrage 套戥;套汇;套利
<g%A2lI arbitrageur 套戥者;套汇者
Ln2FG4{ arbitrary amount 临时款项
5!fOc]]Ow arrangement 措施;安排;协定
r5N TTc
arrears 欠款
&R?`QB2/ arrears of pay 欠付薪酬
\
a,}1FS arrears of revenue 逾期未收税款;逾期未收的帐项
m$=}nI(H articles of association 组织章程;组织细则;组织章程细则
>mX6;6FF Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
5{oc ascertainment of profit 确定利润
}oA>0Nw$K "Asia Clear" “亚洲结算系统”
) WbWp4 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
KILX?Pt[7 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
U 7.k Yu Asian Development Fund [ADF] 亚洲发展基金
tE_n>~Zs Asian dollar bond 亚洲美元债券
;cvMNU$fN Asian dollar market 亚洲美元市场
| bRU=dg Asian dollar rate 亚洲美元利率
[K$5Rm5 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
$8rnf Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
'(FC
asked price 沽盘;喊价;索价;卖方报价
,|s*g'u assessable income 应评税入息
A5J41yH assessable loss 应评税亏损
v}N\z2A assessable profit 应评税利润
|(Mxbprz assessable value 应评税值
{'tfU assessed profit 估定利润
"WuUMt assessed value 经评估价值
mjWU0. assessment 评税;评定;估价;评税单
Y|Q(JX assessment number 评税编号;估价编号
E`I(x&_ assessment of additional tax 补加税评税
n)"JMzjQ< assessment of performance 业绩评估;实绩评价
zmGHI!tP Assessor 评税主任
,c|MB asset price bubbles 资产价格泡沫
j
:B/ FL asset-backed securities 具资产保证的证券
uR
:EH.K assets accretion 资产增值
R%RxF=@ assets and liabilities 资产与负债
&TBFt; assets betterment statement 资产递增表;资产改进表
xws{"m,NX~ assets lending 实物放款;有抵押贷款
/nQuM05*Z assets of the company passing on the death 死者去世时转移的公司资产
6" * <0 assets pledged as security for liabilities 用作负债抵押的资产
E&zf<Y assets portfolio 资产投资组合
#jW -&a assets price 资产价格
I2WP/ assets quality 资产质素
yy=hCjQ) assets realization 资产变现
$
mE*= assets refinancing arrangement 资产再集资安排
U%s@np assets securitization 资产证券化
HzGwO^tbK assets situated outside Hong Kong 在香港以外地方的资产
(O4oIU assets stripping 削减资产;拆卖资产
_\X ,a5Un assets value 资产值
j=irx5: assignee 承让人
i,r:R
g~ assignment 转让;转让书;转让契
17Cb{Q assignment of interest 权益转让
uAeo&|& assignment of letters patent and trade mark 专利证书及商标转让
e
O\72? K assignment of property 物业转让;物业转让书
fV|uKs(W assignment right 转让权
6!"wiM"] assignor 转让人
,{HQKHg associate 有联系的人;有关连人士;相联者;合伙人;联系人
k3qQU) Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
vvv'!\'# associate member 附属会员
v,ZYh w associated body corporate 相联法人团体
d-B+s%>D associated company 相联公司;联属公司
m6mGcbpn associated corporation 相联法团
__'4Qt Association of Chartered Certified Accountants [ACCA] [United Kingdom]
uL^; i"" 公认会计师公会〔英国〕
xj;:B( i Association of Futures Exchange Brokers 香港期货经纪协会
K<*6E@+i Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
aE5-b ub c association of underwriters 承保人组织
kZz'&xdv'. assumption of control 接管
"ktuq\a@ assurance 担保;保险;转易;转易书
I{cH$jt< assurance of interest 权益的转易
K 77iv at 19XX price 按一九XX年价格计算
G-T^1? at a discount 按赔价计算;按贴水价格计算;打折扣
* )<+u~ at a premium 按溢价计算;按升水价格计算
8F8?1 at call 通知付款;按通知
o'$"MC+ at constant market price 按固定市价计算
]6^<VC`5D at constant price 按固定价格计算
{IJ;)<>&VE at cost 按成本计算
"u7[[.P) at current market price 按当时市价计算;按现时市价计算
GLtd<M" at current price 按当时价格计算;按现时价格计算
H_$?b at factor cost 按要素成本计算;按生产要素成本计算
8l5>t at money-of-the-day price 按付款当日价格计算
9y*] {IY at or better 按指定或较佳价位〔买卖指令〕
XeI2<=@% at par 按面值计算;平价
cZxY,UvYa at sight 见票即付
z;>$["t]6 at the close 按收市盘
C*b[J at the opening 按开市盘
*uyP+f2O attestation 见证;见证条款
#
-luE at-the-money option 平价期权
]qT&6:;-] attorney 受权人;受托代表人
U<w8jVE attornment 新拥有人承认书
H KrENk attributable profit 可归属利润
"iK=
8 attributable share value 可归属股份价值
q-<DYVG+ Auckland Stock Exchange 奥克兰证券交易所
4tZ *%!I' auction 拍卖
~gd#cL% auctioneer 拍卖商
Y 3ApW vS audit 审计;核数
!.,wg'\P Audit Commission 审计署
Njg$~30 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
BS##nS-[ 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
Dm}eX:'{ audit review 帐目审查
^<OYW|q?\r Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
\~hrS/$[$ audited account 审计帐目;经审计的帐目
rpRyB9 audited annual account 经审计的周年帐目
v;<gCzqQh audited balance sheet 经审计的资产负债表
JPqd}:u3 auditor 核数师;核数主任;审计师
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psUOY auditor's certificate 核数师证明书;审计师证明书
:Ph>\ aG auditor's report 核数师报告;审计师报告
"V>}-G& Aussie bond 澳元债券
%i9 e<.Ot austerity budget 紧缩预算
|MZ1j(_ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
T ?[28| Australia All Ordinaries Index 澳洲所有普通股票指数
h+1|.d Australian Dollar [AUD] 澳元
skcyLIb Australian Options Market 澳大利亚期权市场
`MSig)V Australian Securities Commission 澳洲证券事务监察委员会
cuQ!"iH Australian Society of Certified Practising Accountants 澳洲执业会计师公会
&!CVF Australian Stock Exchange 澳大利亚证券交易所
754MQK|g Austrian Schilling [ATS] 奥地利先令
/9R0}4i7 authentication 认证;鉴证
M(I%y0 authority to purchase 委托购买证;委购书
$K^l=X authorization 认可;核准;授权;授权书
(kLaXayn authorization by direction 指示授权
@-)?uYw:r authorization by instruction 指令授权
^y/Es2A#t authorization by warrant 令状授权
* hs&^G authorization of unit trust 单位信托的认可
DU%E883 authorized agent 指定代理人
5I2,za&e authorized capital 法定资本
Qfm$q~`D^W authorized clerk 出市员
^Lgvey% authorized dealer 认可交易商
e-ta 7R4 authorized financial institution 认可财务机构
-"I$$C authorized fund 认可基金
jhm3:;Z authorized fund house 获授权的基金公司;认可基金公司
,' |J authorized institution 认可机构
s-"KABEE authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
f(|k0$EIu authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
N5 5F5 authorized insurer 获授权保险人;获认可承保人
`MI;.t authorized investment 特准投资项目
uB
I/3aQ authorized person 获授权人
g{]6*`/Z authorized representative 获授权代表
#%;Uh authorized share capital 法定股本
.]vb\NBK7 automated quotation system 自动报价系统
|eu8;~A Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ytIPY7E 自动交易系统〔香港期货交易所有限公司〕
oVpZR$ automatic adjustment mechanism 自动调整机制
WoZU} T- automatic adjustment system 自动调整系统
;W?#l$R Automatic Clearing House 自动票据交换所
RK!9(^Ja automatic exchange rates accumulation system 自动化汇率累集系统
0V~zZ/e Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
64?HqO
6( automatic teller machine [ATM] 自动柜员机
"bhK%N; autopay 自动转帐
Nnh\FaI available assets 可用资产
NuQ!huh available fiscal reserve 现存财政储备
s>J5.Z7"'j available profit 可用利润
-MTk9<qnT Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
F$as#.7FF average 平均;平均数;海损
X
hq ss), average basic salary 平均基本薪金
H@uu;:l<7A average consumer expenditure 平均消费开支;一般消费开支
x2B8G;6u average cost 平均成本
`}?;Ow&2CY average cost of land production 增辟土地平均成本
QOXo(S average daily turnover 平均每日成交额
3lp'U&3`5 average daily wage rate 平均每日工资率
jB?SX average expenditure pattern 平均开支模式
w.x&3aG average growth rate 平均增长率
+|LM" average net fixed assets 固定资产平均净值
5C!zEI) average of relatives 相对价格平均数
}%u#TwZ average price 平均价格
D -tRy~} average propensity to consume 平均消费倾向;一般消费倾向
K+}0:W=P average propensity to save 平均储蓄倾向;一般储蓄倾向
:PT{>r[ average rate 平均率
=>;&M)+q average revenue 平均收入;平均收益
&4-;;h\H average stock 平均库存;平均存货
8 MO-QO average yearly rent 平均年租
+F)-n2Bi avoidance of double taxation 避免双重课税
./F:]/Mt avoidance of tax 避税