A:
tF^g<)S;t A share A股;甲类股份
>k;p.Pay% abatement of tax 减税;减扣免税额
o5SQ1;`
ABN AMRO Bank N.V. 荷兰银行
myIe_k,F above-the-line expenditure 线上项目支出;经常预算支出
W&YU^&`Yr above-the-line receipt 线上项目收入;经常预算收入
OM)3Y6rK ABSA Asia Limited 南非联合亚洲有限公司
nM8[ absolute change 绝对数值变更
*GJ:+U&m[ absolute expenditure 实际开支
b!^@PIX absolute guideline figure 绝对准则数字
|NJ}F@t/5 absolute interest 绝对权益
vQgq]mA? absolute order of discharge 绝对破产解除令
BZ+;n
|<r absolute profit margin 绝对利润幅度
6WeM rWx absolute value 实值;绝对值
!p',Za absolutely vested interest 绝对既得权益
7\X$7 absorbed cost 已吸收成本;已分摊成本
{~_Y _- absorption 吸收;分摊;合并
Bd&`Xfebj absorption rate 吸收率;摊配率;分摊率
VO_dA4C}z ACB Finance Limited 亚洲商业财务有限公司
FqZgdmwR acceptable form of reciprocity 合理的互惠条件
M?$ZJ- acceptable rate 适当利率;适当汇率
oxzq!U acceptance agreement 承兑协议
/P:EWUf' acceptance for honour 参加承兑
2)9r'ai?a acceptor 承兑人;接受人;受票人
oQ\&}@(V acceptor for honour 参加承兑人
G>K@AW# accident insurance 意外保险
0e16Ow6\!1 Accident Insurance Association of Hong Kong 香港意外保险公会
DW>ES/B8$( accident insurance scheme 意外保险计划
[EOVw%R accident year basis 意外年度基准
@PX\{6&
accommodation 通融;贷款
2"X~ju accommodation bill 通融票据;空头票据
id?E)Jy accommodation party 汇票代发人
OhFW*v account balance 帐户余额;帐户结余
"(f`U. account book 帐簿
oL-2qtv account collected in advance 预收款项
RgZOt[!. account current book 往来帐簿
Hhl-E:"H` account of after-acquired property 事后取得的财产报告
/8c&Axuv account of defaulter 拖欠帐目
-{{[cTI account payable 应付帐款
X#`dWNrN account payee only [A/C payee only] 只可转帐;存入收款人帐户
C?o6(p"b account receivable 应收帐款
G\kpUdj} account receivable report 应收帐款报表
:h*a
rT4{ account statement 结单;帐单;会计财务报表
Jzex]_:1~ account title 帐户名称;会计科目
w7
*V^B accountant's report 会计师报告
)/>A6A: Accountant's Report Rules 会计师报告规则
~*-qX$gr accounting and auditing procedure 会计与审计程序;会计与核数程序
`5l01nOxJ Accounting Arrangements 《会计安排》
T$mbk3P accounting basis 会计基础
n_23EcSy accounting by Official Receiver 破产管理署署长呈交的帐目
8:dQ._#v Accounting Circular 《会计通告》
5FOqv=6S accounting class 会计类别
jDX>izg;V accounting date 记帐日期;会计结算日期
-[heV| $; accounting for money 款项核算
Wekqn!h Accounting Officer 会计主任
#^0( accounting period 会计报告期;会计期
g)1X&> accounting policy 会计政策;会计方针
dYF=c accounting practice 会计惯例
1m)M;^_ accounting principle 会计准则
[>Fm[5x accounting record 会计记录
_ck[&Q accounting report 会计报告
xaW{I7FfG Accounting Services Branch [Treasury] 会计事务部〔库务署〕
i=rH7k Accounting Society of China 中国会计学会
[Y/:@t"2y accounting statement 会计报表
zk}{ dG^M: accounting system 会计制度;会计系统
L;/n!k.A accounting transaction 会计事项;帐务交易
K0Tg|9
accounting treatment 会计处理
x?sI;kUw8 accounting year 会计年度
\Y5W!.(%w accretion 增值;添加
GLUUY0 accrual 应计项目;应累算数目
n >FY? accrual basis 应计制;权责发生制
e|lD:_1i accrual basis accounting 应计制会计;权责发生制会计
s&Yi 6:J accrue 应累算;应计
8ObeiVXf) accrued benefit 应累算利益
f^b K=# accrued charges 应计费用
^sClz*%? accrued cumulative preference share dividend 应累算的累积优先股股息
q>s`uFRg( accrued expenses 应累算费用
,:GN;sIXg accrued interest payable 应付利息;应计未付利息
D$q'FZH accrued interest receivable 应收利息;应计未收利息
RN9;kB)c accrued right 累算权益
RUo9eQIPD accruing profit 应累算的利润
-LWK*q[J;* accumulated fiscal reserve 累积财政储备
+B"0{>n}F accumulated profit 累积利润;滚存溢利
;rR/5d1! accumulated reserve 累积储备
%!|O.xxRR accumulation of surplus income 累积收益盈余
E^CiOTN acquired assets 既得资产
z]@6fM[ acquisition 收购;购置;取得
c$h9/H=~ acquisition cost 购置成本
h"W8N+e\ acquisition expenses 购置费用
5zB~4 u acquisition of 100% interest 收购全部股权
g0&\l}&%U acquisition of control 取得控制权
a9Y5 acquisition of fixed assets 购置固定资产
@_yoX(.E& acquisition of shell “买壳”
]l;*$2w) acquisition price 收购价
1[PMDS_X act of God 天灾
bw S*]!* acting partner 执事合伙人
$B
.Qc!m active market 买卖活跃的市场;交投畅旺的市场;旺市
|J>WC}g@n active partner 积极参与的合伙人
s V
}+eU active trading 交投活跃
=RKSag& actual circulation 实际流通
f.xA_Y> actual cost 实际成本
VaLs`q&3> actual expenditure 实际开支;实际支出
E6A/SVp actual income 实际入息;实际收入;实际收益
;['a actual market 现货市场
MesRa( actual price 现货价;实际价格
,o#kRWRG actual profit 实际利润
|i7a@'0) actual quotation 实盘;实际价位;实际报价
iiC!|`k" actual year basis 按实际年度计算
D4u%6R|F actuals 实货
A :e;k{J actuarial investigation 精算调查
h~}.G{" actuarial principle 精算原则
p]T"|! d actuarial report 精算师报告
^@6q Actuarial Society of Hong Kong 香港精算学会
Da1aI]{I actuarial valuation 精算师估值
I;MD>%[W, actuary 精算师
cgT ad referendum agreement 暂定协议;有待覆核的协定
%,q.),F ad valorem duty 从价税;按值征税
anN#5jt ad valorem duty system 从价税制
'%;\YD9 ad valorem fee 从价费
#x@ eDnb_ ad valorem tariff 从价关税
27Emm
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m$2<`C= additional amount for unexpired risk 未过期风险的额外款额
q1{H~VSn" additional assessable profit 补加应评税利润
K[?Xm"4 additional assessment 补加评税
xge7r3i additional commitment 额外承担
#JW+~FU` additional commitment vote 额外承担拨款
9pSUIl9|j additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
K_&MoyJJ9f additional dependent parent allowance 供养父母额外免税额
9S7A!AKE additional provision 额外拨款
h2q/mi5{ additional stamp duty 附加印花税
>Aq:K^D/3F additional tax 补加税罚款;补加税款
Gc,_v3\ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
7jG(<!, adjudged bankrupt 被裁定破产
,xi({{L* adjudicated bankrupt 裁定破产人
)A8v];.]3 adjudication fee 裁定费;评定印花税额手续费;评估契据费
X$n(-65 adjudication of bankruptcy 裁定破产;宣告破产
,!QV>= adjudication of insolvency 裁定无力偿还债务
<[~,uR7 adjusted actual 经调整的实数;调整后的实数
S?0$? w? adjusted current assets 经调整的流动资产;调整后的流动资产
l.=p8-/$'7 adjusted figure 经调整的数字;调整后的数额
g=8un`]7 adjusted liabilities 经调整的负债;调整后的负债
!q"cpL'4 adjusted loss 经调整的亏损;调整后的亏损
42C<1@>zO 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
!cX[-}Q adjusted profit 经调整的利润;调整后的利润
YTaLjITG adjusted surplus 经调整的盈余额;调整后的盈余额
R^&q-M=O[ adjusted value 经调整的价值;调整后的价值
8Cx^0 adjustment 调整;修订;理算〔保险〕
1Y j~fb( adjustment centre 调剂中心
gE7L L=x adjustment lag 调整过程的时间差距;调整时差
"&+3#D
> adjustment mechanism 调整机制
b1?xeG# adjustment of loss 亏损调整
=d`5f@'rl adjustment process 调整过程;调整程序
t*S."
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hGTV;eU administered exchange rate 受管制汇率
*C| Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
^s :y/Kd administration expenses 行政费用
>l5$ 9wO administration fee 手续费;行政费
6<'K~1do: administration in bankruptcy 破产管理
&2.u%[gO[q administration order 遗产管理令
(R}ii}& administrator 管理人;遗产管理人
5TKJWO. administrator of the estate 遗产管理人
OjE`1h\ admission of debt 债项承认书
wIvo"|% admission of proof 接纳债权证明
Vm1-C<V9 advance 放贷款项;垫付款项;预支款项;预付款项
A<MtKb
advance account 暂支帐目;预付款帐户
`)$_YZq|SR advance compensation 预付补偿金
0#p/A^\#7M advance from shareholder 股东垫款
e]8,:Gd( advance pending reimbursement 预支以待日后付还
Am4lEvb advanced economy 先进经济体系
rRFAD{5) advancement 预付;预付财产
olux6RP[B advances warrant 垫款令
hVpCB, advancing 贷出
T D@v9 adverse balance 逆差
:$3oFN*g adverse exchange 逆汇
WgQBGch,! advertisement addressed to shareholders 在报章刊登的致股东通告
rSXzBi{ advice for collection 托收通知书
(8a#\Y[b advice of drawing 提款通知书;汇票通知书
pbXi9|bI advice of payment 付款通知
aptY6lGv-| Advisory Committee [Securities and Futures Commission]
tOl e>] 谘询委员会〔证券及期货事务监察委员会〕
u{H?4|'( Advisory Committee on Diversification 经济多元化谘询委员会
!
NV#U affidavit 誓章;遗产申报誓章
*?p|F&J affidavit of no receipt 述明无收款的誓章
j Ch=@<9 affiliate 联号;联营公司;附属公司
Q4]4@96Aj affiliated company 附属公司;联号;联营公司
kLSrj\6I[ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
?)4?V\$ affordability 负担能力
y(jg#7) African Development Bank [AfDB] 非洲开发银行
^ZRYRA after-acquired property 事后取得的财产
W6c]-pc after-hours dealing 市后交易
+K",^6%1 after-tax profit 税后盈利;税后利润;税后溢利
/B3R1kNf| agency agreement 代理协议
^C)n$L>C0 agency expenses 代理机构的开支
'-$XX%TOAc agency fee 代理费
Rqipkx Agency Law 《代理法》
tfO#vw,@ agent 代理人;承销人
.x83Ah` agent of company 公司代理人
JH,/jR agent's fee 代理人费;经纪费
=3xE: aggregate 总计;总数;总体数字
F"+o@9] aggregate amount 总款额;总额
m` AK~O2 aggregate assets and liabilities 总体资产与负债
D=f7NVc >Q aggregate at constant price 按固定价格计算的总体数字
: esg( aggregate demand 总需求
z,SYw &S aggregate gross position 总持仓量
Aj>[z8!, aggregate limit 总限额
qQ[b VD\* aggregate of salaries tax 合计薪俸税
3
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)$GIN/i aggregate supply 总体供应
5N$E()m$ aggregate surplus 总盈余
yBpk$ aggregate total 整体总额
<!d"E@%v@ aggregate value 总值;合计价值
f>j wN@( aggregated basis 合计基准
+|cI:|H> aggregated net chargeable income 合计应课税入息实额
>TL^>D aggregation 合并计算;合计;总和
b&)5:&MI aggregation of incomes of husband and wife 夫妇入息合并计算
d50Vtm\ aggregation of property 财产的总和
XKOUQc4!R agio 差价;贴水
vT^Sk;E 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》
Sb2v_o Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+xv!$gJEj 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
z`Wt%tL( Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
:fcM:w& 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
c,EBF\r8* Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
\/`? 《香港政府和大韩民国政府关于相互促进和保护投资协定》
=JLh?Wx agreement for a settlement 授产协议
x+5k
<Xi} agreement for assignment 转让协议
SUCUP<G agreement for sale 售卖协议;买卖协议
'=E9En#@ agreement for sale and purchase 买卖协议
imB# Eo4eY agreement for the payment of interest 支付利息协议
5v.DX`" agreement for the repayment of money 还款协议
<~U4* agreement of reinsurance 再保险协议
gwkb!#A Agricultural Bank of China 中国农业银行
|H}sYp air passenger departure tax 飞机乘客离境税
66&EBX} Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
>zvY\{WY airport tax 机场税
IV16d alcohol duty 酒精税
RSfM]w}Hq# alienation 让与;让渡;转让
+ZsX*/TOn alimony 生活费;赡养费
Z$KLl(( All Ordinaries Index [AOI] 所有普通股指数
-!M,75nU all risks 全险;综合险
g:ErZ;[ All Sales Record for Stock Market 《股票市场成交报告》
6SM:x]`##, Allied Capital Resources Limited 新联财务有限公司
AbwbAm+ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
FVsj; allocation letter 拨款信件
83~ i:+; allocation of fund 分配款项;预留款项
pcS+o allocation of profit 利润分配;溢利分配
@ T;L$x allocation warrant 拨款令
fG LG$b allotment 分配;配股
@~
Dh'w2q allotment notice 股份配售通知;配股通知
c~,23wP1 allotment of shares 股份分配
eitu!=u allowable 可获宽免;免税的
b8KsR=]4I allowable business loss 可扣除的营业亏损
c{#yx_)V& allowable expenses 可扣税的支出
\0;(VLN'U allowance 免税额;津贴;备抵;准备金
*O$CaAr\s allowance for debts 债项的免税额
f|EUqu%E allowance for depreciation by wear and tear 耗损折旧免税额
7v}x?I allowance for funeral expenses 殡殓费的免税额
2RtHg_d_l allowance for inflation 为通货膨胀而预留的款项;通胀准备金
k8nLo.O allowance for repairs and outgoings 修葺及支出方面的免税额
qem(s</: allowance to debtor 给债务人的津贴
u^W2UE\ alteration of capital 资本更改
_, AzJ^ alternate trustee 候补受托人
E|EgB33S amalgamation 合并
NW9n ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?8@>6IXn ambit of charges 征税范围;收费范围
Ds8
EMtS amended valuation 经修订的估值
sRHA."A!8 American Commodities Exchange 美国商品交易所
R0Ue0pF7 American Express Bank Limited 美国运通银行
8iQ[9 American Stock Exchange 美国证券交易所
Cr/`keR amortization 摊销
EOKzzX7 S amount due from banks 存放银行同业的款项
Iry amount due from banks abroad 存放海外银行同业的款项
4NR@u\S amount due from holding companies 控股公司欠款
G\gMC
<3 amount due from local banks 存放本港银行同业的款项
/?-7Fg+, amount due to banks 银行同业的存款
6R UrF amount due to banks abroad 海外银行同业的存款
34|a\b} amount due to holding companies 控股公司存款
T $4P_* amount due to local banks 本港银行同业的存款
4-Z()F amount due to outport banks 外埠银行同业的存款
;$j7H&UNQj amount for note issue 发行纸币的款额
#C*8X+._y amount of bond 担保契据的款额
!LM<:kf.| amount of consideration 代价款额
.0HZNWRtb amount of contribution 供款数额
]uL+&(cr amount of indebtedness 负债款额
Y$8JM amount of principal of the loan 贷款本金额
t%1 ^Li amount of rates chargeable 应征差饷数额
O;Y:uHf amount of share capital 股本额
t=euE{c amount of sums assured 承保款额
Kr`]_m amount of variation 变动幅度
4pU>x$3$ amount of vote 拨款数额
D<{{ :7n amount payable 应付款额
!G5a*8] amount receivable 应收款额
&F$:Q:* * Amsterdam Stock Exchange 阿姆斯特丹证券交易所
d5I f"8`@ analysis 分析
]<uQ.~ ancillary risk 附属风险
R5_i15< annual account 周年帐目;周年帐目报表;年度决算;年结
8[%Ao/m annual accounting date 年结日期
qa >Ay|92e annual allowance 每年免税额;年积金;年度津贴;年津
W1aa:hEf annual balance 年度余额
Wo$%9!W annual disposable income 每年可动用收入
C_:k8? annual estimates 周年预算
xvLn'8H. annual fee 年费
HG>j5 annual general meeting 周年大会
wmr-}Y!9u% annual growth rate 年增率;每年增长率
4b]a&_-} annual long-term supplement 长期个案每年补助金
N6oq90G annual pensionable emolument 可供计算退休金的年薪
#1-xw~_ annual report 年报
h:\oly\ Annual Report on the Consumer Price Index 《消费物价指数年报》
W{cY6@ annual return 周年报表;周年申报表;每年报税表格
Q-TV*FD. Annual Return Rules 《周年报表规则》
&:*q_$]Oz annual review of consumer prices 每年消费物价回顾
.4.pJbOg annual roll-forward basis 逐年延展方式
c8 K3.&P6 annual salary 年薪
3B0lb"e annual statement 年度报表;年度决算表
[t]X/O3< Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
cFd
>oDS annuitant 年金受益人
i=FQGWAUu annuity 年金
`ejUs]SR annuity contract 年金合约
v`q\6i[- annuity on human life 人寿年金
XkKC! antecedent debt 先前的债项
(kBP(2V ante-dated cheque 倒填日期支票
?|;yVew anticipated expenditure 预期开支
0Sl]!PZR1 anticipated net profit 预期纯利
72T I anticipated revenue 预期收入
3+7^uR$/I4 anti-inflation measure 反通货膨胀措施
w]j+9-._ anti-inflationary stance 反通货膨胀立场
1{"llD apparent deficit 表面赤字
?z-}>$I; apparent financial solvency 表面偿债能力
^>4o$} apparent partner 表面合伙人
OvL\u{(<F application for personal assessment 个人入息课税申请书
5wt TP ;P application of fund 资金应用
']6VB,c` application to release as liquidator and to destruct the books of accounts and documents
JHn*->m 申请免除清盘人职务及毁灭帐簿与文件
}]P4-KqI appointed actuary 委任精算师
>"X\>M`" appointed auditor 委任核数师;委任审计师
s'P( ,!f appointed trustee 委任的受托人
:HViX:]H appointer 委任人
^{@![' apportioned pro rata 按比例分摊
pe0x""K apportionment 分配;分摊
Ft{[ae?4 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Si}HX!s apportionment formula 分摊方程式
t-%Q`V=[ apportionment of estate duty 遗产税的分摊
[V#r7a appraisal 估价;评估
^S)TO}e appreciable growth 可观增长
ri~<~oB2: appreciable impact 显着影响
1r[@(c0 appreciable increase 可观增长
)QKf7 [: appreciation 增值;升值
jLg@FDb~ appreciation against other currencies 相对其他货币升值
-#`c5y}P appreciation of the exchange value of Hong Kong dollar 港元汇值上升
;a"q'5+Ne appreciation tax 增值税
Nw J:! appropriation 拨款;拨用;拨付
aiCFH_H4;L appropriation account 拨款帐目
]bCq=6ZKR Appropriation Bill 拨款法案
]
7;f?+ appropriation-in-aid system 补助拨款办法
kW=z+ approved assets 核准资产
)bO BQbj approved basket stock 认可一篮子证券
5R MS( approved budget 核准预算
$e%2t^ i.g approved charitable donation 认可慈善捐款
2R-A@UE2 approved charitable institution 认可慈善机构
$.6K!x{( approved currency 核准货币;认可货币
i hL/n approved estimates 核准预算
@* 1U{` approved estimates of expenditure 核准开支预算
TrVWv approved overseas insurer 核准海外保险人
uw\1b.r'B approved overseas trust company 核准海外信托公司
|BMV.Zi approved pooled investment fund 核准汇集投资基金
@# P0M--X approved provident fund scheme 认可公积金计划
vP!GJX&n5 approved provision 核准拨款
s3s4OAY approved redeemable share 核准可赎回股份
&6 -k#r approved regional stock 认可地区性证券
4tA_YIv
approved retirement scheme 认可退休金计划
Die-@z|Y approved subordinated loan 核准附属贷款
$ls[|N:y0l arbitrage 套戥;套汇;套利
C@y8.#l arbitrageur 套戥者;套汇者
M
s9E@E arbitrary amount 临时款项
qgt[ ~i* arrangement 措施;安排;协定
3{Nbp arrears 欠款
:)f7A7 :; arrears of pay 欠付薪酬
pfuW arrears of revenue 逾期未收税款;逾期未收的帐项
Lr;(xw\[' articles of association 组织章程;组织细则;组织章程细则
z~6y+ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
z1OFcqm ascertainment of profit 确定利润
W3W'oo "Asia Clear" “亚洲结算系统”
%9C@ Xl Asia Commercial Bank Ltd. 亚洲商业银行有限公司
B=L&bx Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
v'2[[u{7* Asian Development Fund [ADF] 亚洲发展基金
FaTa(3$% Asian dollar bond 亚洲美元债券
!{,F~i9 Asian dollar market 亚洲美元市场
EC&@I+'8Q Asian dollar rate 亚洲美元利率
;|%dY{L- Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
;E2>Ovv Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
YEu1#N asked price 沽盘;喊价;索价;卖方报价
S&nxok`e^ assessable income 应评税入息
ge3sU5iZ assessable loss 应评税亏损
!4"sX+z9 assessable profit 应评税利润
XK(`mEi
assessable value 应评税值
eg+!*>GaX assessed profit 估定利润
FX<b:# assessed value 经评估价值
;#G oGb4AM assessment 评税;评定;估价;评税单
jd`},X / assessment number 评税编号;估价编号
tL
SN`6[: assessment of additional tax 补加税评税
xZ5M/YSyG assessment of performance 业绩评估;实绩评价
wle@vCmr Assessor 评税主任
fBtm%f asset price bubbles 资产价格泡沫
8{U-m0v asset-backed securities 具资产保证的证券
FxG7Pk+= assets accretion 资产增值
6Z?j AXGSq assets and liabilities 资产与负债
@xsP5je] assets betterment statement 资产递增表;资产改进表
aMARZ)V assets lending 实物放款;有抵押贷款
v;#=e$%}MO assets of the company passing on the death 死者去世时转移的公司资产
W)j|rz. assets pledged as security for liabilities 用作负债抵押的资产
?eV(1Fr@ assets portfolio 资产投资组合
.V9e=yW!* assets price 资产价格
zboF
1v` assets quality 资产质素
fJ*:{48 assets realization 资产变现
<|O^>s; assets refinancing arrangement 资产再集资安排
PALl sGlf assets securitization 资产证券化
C.:=lo B assets situated outside Hong Kong 在香港以外地方的资产
NBh%:tu7M assets stripping 削减资产;拆卖资产
u.pxz8 assets value 资产值
SxgYjIa- assignee 承让人
I7 QCYB| assignment 转让;转让书;转让契
h<l1]h+x assignment of interest 权益转让
E{xVc;t assignment of letters patent and trade mark 专利证书及商标转让
XALI<ZY assignment of property 物业转让;物业转让书
jkAAqR R assignment right 转让权
d<w~jP\ assignor 转让人
( fD
;g9 associate 有联系的人;有关连人士;相联者;合伙人;联系人
'J*<iA*W Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
BIaDY<j90 associate member 附属会员
h.rD}N\L associated body corporate 相联法人团体
$h9='0Wi0' associated company 相联公司;联属公司
?zJpD8e associated corporation 相联法团
/5AW?2) Association of Chartered Certified Accountants [ACCA] [United Kingdom]
#0I{.Wy] 公认会计师公会〔英国〕
|4) Association of Futures Exchange Brokers 香港期货经纪协会
>4m'tZ8 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
-37a. association of underwriters 承保人组织
a^qNJ?R! assumption of control 接管
Hs"(@eDV&J assurance 担保;保险;转易;转易书
6TWWlU^e assurance of interest 权益的转易
5/[H+O1; at 19XX price 按一九XX年价格计算
u/b7Z`yX} at a discount 按赔价计算;按贴水价格计算;打折扣
kID[#g' at a premium 按溢价计算;按升水价格计算
Q0?\]2eet9 at call 通知付款;按通知
:vx$vZb at constant market price 按固定市价计算
A|#`k{+1- at constant price 按固定价格计算
L(;WxHL at cost 按成本计算
,iNv' at current market price 按当时市价计算;按现时市价计算
U;_[b"SW% at current price 按当时价格计算;按现时价格计算
4Ph0:^i_ at factor cost 按要素成本计算;按生产要素成本计算
vP%tk s+. at money-of-the-day price 按付款当日价格计算
~jU/<~s at or better 按指定或较佳价位〔买卖指令〕
Hi!Jj at par 按面值计算;平价
80}+MWdo at sight 见票即付
MOn,Db$ at the close 按收市盘
.Hhh i at the opening 按开市盘
foF19_2 , attestation 见证;见证条款
GJi~y at-the-money option 平价期权
?)Nj c&G attorney 受权人;受托代表人
djQv[Vc{ attornment 新拥有人承认书
]e:/" attributable profit 可归属利润
E! /[gZ attributable share value 可归属股份价值
%OR|^M Auckland Stock Exchange 奥克兰证券交易所
$lIWd auction 拍卖
idc`p?XP auctioneer 拍卖商
MmPU7Nl%X audit 审计;核数
xVB;s.'! Audit Commission 审计署
~8 H_u Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
M`,~ mU 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
m8Vdb"0 audit review 帐目审查
sRVIH A, Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
<%}QDO8\i audited account 审计帐目;经审计的帐目
)"(] Lf's audited annual account 经审计的周年帐目
h!@|RW&}qX audited balance sheet 经审计的资产负债表
|LG4=j.l auditor 核数师;核数主任;审计师
gyHHoZc3 auditor's certificate 核数师证明书;审计师证明书
[sV"ws auditor's report 核数师报告;审计师报告
c'6g*%2k Aussie bond 澳元债券
TQX)?^Ft austerity budget 紧缩预算
Ok5<TZ6t4k Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
M4LP$N Australia All Ordinaries Index 澳洲所有普通股票指数
] G.%Ty Australian Dollar [AUD] 澳元
ulT8lw=' Australian Options Market 澳大利亚期权市场
_CBWb Australian Securities Commission 澳洲证券事务监察委员会
j| Wv7 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
C,V%B Australian Stock Exchange 澳大利亚证券交易所
k NqS8R| Austrian Schilling [ATS] 奥地利先令
v`J*ixZ7t authentication 认证;鉴证
_cTh#t ^ authority to purchase 委托购买证;委购书
5wB => authorization 认可;核准;授权;授权书
T#%/s?_>. authorization by direction 指示授权
_EnwME{@ authorization by instruction 指令授权
HD,xY4q&N authorization by warrant 令状授权
y4Z&@,_{ authorization of unit trust 单位信托的认可
mC&=X6Q] authorized agent 指定代理人
eg<bi@C1| authorized capital 法定资本
%98' @$:0 authorized clerk 出市员
^L1L=c;, authorized dealer 认可交易商
G CRz<)1 authorized financial institution 认可财务机构
I jr\5FA[p authorized fund 认可基金
?7:KphFX) authorized fund house 获授权的基金公司;认可基金公司
nMDxH$O authorized institution 认可机构
gK#mPcn^ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ELrsx{p: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
"gd=J_Yw authorized insurer 获授权保险人;获认可承保人
7e7 M@8+4 authorized investment 特准投资项目
4p;aS$Q authorized person 获授权人
*vgl*k?) authorized representative 获授权代表
}nt*
[:% authorized share capital 法定股本
_AV1WS;^^8 automated quotation system 自动报价系统
$VAx:Y| Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
]v[|B 自动交易系统〔香港期货交易所有限公司〕
Nu8Sr]p automatic adjustment mechanism 自动调整机制
2._X|~0a automatic adjustment system 自动调整系统
VxP&j0M> Automatic Clearing House 自动票据交换所
01!s"wjf automatic exchange rates accumulation system 自动化汇率累集系统
gVeEdo`$< Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
y"]n:M:( automatic teller machine [ATM] 自动柜员机
q'pK,uNW autopay 自动转帐
_%'},Xd.z available assets 可用资产
k6`6Mjbc available fiscal reserve 现存财政储备
.xf<=ep available profit 可用利润
/iG*)6*^k Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
yH][(o=2 average 平均;平均数;海损
<2C7<7{7 average basic salary 平均基本薪金
at2FmBdu C average consumer expenditure 平均消费开支;一般消费开支
+cb6??H average cost 平均成本
S"9zc
,] average cost of land production 增辟土地平均成本
!lo/xQ< average daily turnover 平均每日成交额
iy""(c average daily wage rate 平均每日工资率
F~ Lx|)0M average expenditure pattern 平均开支模式
04r$>#E average growth rate 平均增长率
?` SUQm average net fixed assets 固定资产平均净值
R^{)D3 average of relatives 相对价格平均数
UH7jP#W%= average price 平均价格
oyo(1> average propensity to consume 平均消费倾向;一般消费倾向
Dk48@`l2 average propensity to save 平均储蓄倾向;一般储蓄倾向
tTd\| average rate 平均率
p~LrPWHSTP average revenue 平均收入;平均收益
)O:0]=#)) average stock 平均库存;平均存货
(sWLhUgRX average yearly rent 平均年租
-G6U$ avoidance of double taxation 避免双重课税
.s$z/Jv avoidance of tax 避税