A:
4*mS y A share A股;甲类股份
\eb|eN0i abatement of tax 减税;减扣免税额
w'fT=v) ABN AMRO Bank N.V. 荷兰银行
DUe&r,(4O above-the-line expenditure 线上项目支出;经常预算支出
E)7F\ w above-the-line receipt 线上项目收入;经常预算收入
S:q3QgU=X ABSA Asia Limited 南非联合亚洲有限公司
.G(llA} absolute change 绝对数值变更
f0<%&2ym absolute expenditure 实际开支
]oV{t<0a absolute guideline figure 绝对准则数字
QgD g}\P absolute interest 绝对权益
P=+nB*hG absolute order of discharge 绝对破产解除令
)aao[_ZS absolute profit margin 绝对利润幅度
VX+jadYdq absolute value 实值;绝对值
MJCzo |w absolutely vested interest 绝对既得权益
hL;8pE8 absorbed cost 已吸收成本;已分摊成本
!F4@KAv absorption 吸收;分摊;合并
6"t;gSt4 absorption rate 吸收率;摊配率;分摊率
L%$|^T=% ACB Finance Limited 亚洲商业财务有限公司
E+ tB& acceptable form of reciprocity 合理的互惠条件
N,
*m , acceptable rate 适当利率;适当汇率
.8uz 6~ acceptance agreement 承兑协议
bY2 C]r(n acceptance for honour 参加承兑
xD /9F18 acceptor 承兑人;接受人;受票人
?N=m<fn acceptor for honour 参加承兑人
saAxGG accident insurance 意外保险
4)4+M Accident Insurance Association of Hong Kong 香港意外保险公会
-0eq_+oQ accident insurance scheme 意外保险计划
uy^ accident year basis 意外年度基准
V&|Ed accommodation 通融;贷款
7Wa?$6d accommodation bill 通融票据;空头票据
[NIlbjYH accommodation party 汇票代发人
ELjK0pE}- account balance 帐户余额;帐户结余
pD2<fP_ account book 帐簿
,7)C" account collected in advance 预收款项
RQB]/D\BO account current book 往来帐簿
Gqcz<=/ account of after-acquired property 事后取得的财产报告
j.ldaLdG account of defaulter 拖欠帐目
kR@Yl Yo account payable 应付帐款
7Irau_ account payee only [A/C payee only] 只可转帐;存入收款人帐户
B_l{< account receivable 应收帐款
m6yIR6H account receivable report 应收帐款报表
8W+gl=C~ account statement 结单;帐单;会计财务报表
p,<&zHb>K account title 帐户名称;会计科目
`)h6j)xiQ accountant's report 会计师报告
@@g\2Gs Accountant's Report Rules 会计师报告规则
!k(_PM accounting and auditing procedure 会计与审计程序;会计与核数程序
f0SAP0M3 Accounting Arrangements 《会计安排》
^*= 85iyo accounting basis 会计基础
0T5=W U accounting by Official Receiver 破产管理署署长呈交的帐目
=!UR=Hq Accounting Circular 《会计通告》
/.eeO k accounting class 会计类别
J.+BD\pa accounting date 记帐日期;会计结算日期
KZe)K_1[ accounting for money 款项核算
XJ+6FT/qss Accounting Officer 会计主任
%77p5ctW accounting period 会计报告期;会计期
@[?!s%*2 accounting policy 会计政策;会计方针
nGf);U#K accounting practice 会计惯例
&Q=ZwC7# accounting principle 会计准则
omf Rs accounting record 会计记录
]:$
O{y accounting report 会计报告
L~/qGDXC? Accounting Services Branch [Treasury] 会计事务部〔库务署〕
qxMnp}O Accounting Society of China 中国会计学会
>x@P|\ accounting statement 会计报表
c<BO gNr accounting system 会计制度;会计系统
CG&`16KN7 accounting transaction 会计事项;帐务交易
'[(nmx'yVJ accounting treatment 会计处理
M4LktR-[ accounting year 会计年度
Xvok1NM,
accretion 增值;添加
}Y1>(U accrual 应计项目;应累算数目
w_4]xgS: accrual basis 应计制;权责发生制
s;YKeE!8 accrual basis accounting 应计制会计;权责发生制会计
W"xP(7X accrue 应累算;应计
NOK/<_/ accrued benefit 应累算利益
>71&]/Rv accrued charges 应计费用
&&<9p;E accrued cumulative preference share dividend 应累算的累积优先股股息
O^I[
(8Y8 accrued expenses 应累算费用
KZ:8[d accrued interest payable 应付利息;应计未付利息
/<3<.
~ accrued interest receivable 应收利息;应计未收利息
geefnb accrued right 累算权益
a>B[5I5 accruing profit 应累算的利润
xg{HQQ|TC accumulated fiscal reserve 累积财政储备
j?|* LT$%7 accumulated profit 累积利润;滚存溢利
hc$@J}` accumulated reserve 累积储备
~ZlC
' accumulation of surplus income 累积收益盈余
'7B"(dA&C acquired assets 既得资产
Bl1Z4` 3 acquisition 收购;购置;取得
8g7,2f/ } acquisition cost 购置成本
i~{
_eQV acquisition expenses 购置费用
DV]7.Bm acquisition of 100% interest 收购全部股权
l??;3kh1 acquisition of control 取得控制权
UU}7U]9u acquisition of fixed assets 购置固定资产
.`Zf}[5[ acquisition of shell “买壳”
<;t)6:N\ acquisition price 收购价
r\9TMg`C act of God 天灾
ftavbNR`W acting partner 执事合伙人
n1:v HBM@\ active market 买卖活跃的市场;交投畅旺的市场;旺市
/WnE:3G active partner 积极参与的合伙人
]y)Q!J )Q active trading 交投活跃
Q7o5R{.oJ actual circulation 实际流通
N 6O8Wn actual cost 实际成本
dd7 =)XT+ actual expenditure 实际开支;实际支出
y9;#1:ic actual income 实际入息;实际收入;实际收益
qJT0Y/l:( actual market 现货市场
Q\J,}1<`6 actual price 现货价;实际价格
9<]a!:!^ actual profit 实际利润
L8vOB I7N actual quotation 实盘;实际价位;实际报价
-#A:`/22 actual year basis 按实际年度计算
4`2$_T$F actuals 实货
P8gXCX!>U actuarial investigation 精算调查
x@cN3O actuarial principle 精算原则
K,}w]b actuarial report 精算师报告
.Nx
W=79t Actuarial Society of Hong Kong 香港精算学会
g.#+z'l actuarial valuation 精算师估值
Rh] P8 actuary 精算师
{R&ZqEo'D ad referendum agreement 暂定协议;有待覆核的协定
re,.@${H ad valorem duty 从价税;按值征税
)3z]f2 ad valorem duty system 从价税制
dyFKxn`, ad valorem fee 从价费
_b4fS'[ ad valorem tariff 从价关税
;
a/cty0Ch additional allowance 额外免税额
<-jGqUN_I additional amount for unexpired risk 未过期风险的额外款额
fjDpwb:x) additional assessable profit 补加应评税利润
/k"hH\Pp additional assessment 补加评税
8!h'j additional commitment 额外承担
._p""'Sa additional commitment vote 额外承担拨款
5>ST"l_ca additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
O'}llo additional dependent parent allowance 供养父母额外免税额
dNVv4{S additional provision 额外拨款
dTD5(}+J additional stamp duty 附加印花税
^4`&EF additional tax 补加税罚款;补加税款
X#+`e+Df Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
H^CilwD158 adjudged bankrupt 被裁定破产
{B yn{?w adjudicated bankrupt 裁定破产人
~' =lou adjudication fee 裁定费;评定印花税额手续费;评估契据费
voRfjsS~ adjudication of bankruptcy 裁定破产;宣告破产
<qiICb)~ adjudication of insolvency 裁定无力偿还债务
jgvh[@uB? adjusted actual 经调整的实数;调整后的实数
:?r*p>0$ adjusted current assets 经调整的流动资产;调整后的流动资产
(@ea|Fd#4 adjusted figure 经调整的数字;调整后的数额
B$`lYDqaG adjusted liabilities 经调整的负债;调整后的负债
gf$HuCh| adjusted loss 经调整的亏损;调整后的亏损
iWXMKu 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
1]/N2& adjusted profit 经调整的利润;调整后的利润
,p,Du
F adjusted surplus 经调整的盈余额;调整后的盈余额
U=o Z.\ adjusted value 经调整的价值;调整后的价值
cq^sq1A: adjustment 调整;修订;理算〔保险〕
wt7.oKbW adjustment centre 调剂中心
i1/}XV adjustment lag 调整过程的时间差距;调整时差
12r` ) adjustment mechanism 调整机制
':;LrTc'K adjustment of loss 亏损调整
Ww87 adjustment process 调整过程;调整程序
iAz UaF adjustment range 调整幅度
y=o=1( administered exchange rate 受管制汇率
JY4_v>Aob Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
*=^[VV! administration expenses 行政费用
2uo8j F.h administration fee 手续费;行政费
YbvX$/zGu administration in bankruptcy 破产管理
FH n,]Tfx administration order 遗产管理令
^L~ [+| administrator 管理人;遗产管理人
o?R,0 - administrator of the estate 遗产管理人
{qAu/ixp admission of debt 债项承认书
tvWH04T admission of proof 接纳债权证明
`QCD$= advance 放贷款项;垫付款项;预支款项;预付款项
jCWu\Oe advance account 暂支帐目;预付款帐户
!=M/j} advance compensation 预付补偿金
6bL"LM`s advance from shareholder 股东垫款
rZ866\0 advance pending reimbursement 预支以待日后付还
Kpu<rKP` advanced economy 先进经济体系
j-P^Zv};u advancement 预付;预付财产
FYeEG advances warrant 垫款令
t+}uIp42< advancing 贷出
aVK()1v] adverse balance 逆差
Hz4uZ*7\| adverse exchange 逆汇
5~yb
~0 advertisement addressed to shareholders 在报章刊登的致股东通告
Fi{mr*} advice for collection 托收通知书
~iT{8 advice of drawing 提款通知书;汇票通知书
.xv^G?GG advice of payment 付款通知
byj[u!{ Advisory Committee [Securities and Futures Commission]
z`9l<Q/ 谘询委员会〔证券及期货事务监察委员会〕
{dZ8;Fy4 Advisory Committee on Diversification 经济多元化谘询委员会
ty;o&w$ affidavit 誓章;遗产申报誓章
aT/KT,! affidavit of no receipt 述明无收款的誓章
,(hY%M&\ affiliate 联号;联营公司;附属公司
Gt.*_E affiliated company 附属公司;联号;联营公司
|7S:l9; affirmation [estate duty] 非宗教式宣誓〔遗产税〕
k <}I<Or affordability 负担能力
`]yKM0 Z African Development Bank [AfDB] 非洲开发银行
qi[(*bFK7 after-acquired property 事后取得的财产
s @M after-hours dealing 市后交易
kOM- after-tax profit 税后盈利;税后利润;税后溢利
LI$L9eNv;Y agency agreement 代理协议
&
3I7]Wm agency expenses 代理机构的开支
sRil>6QR agency fee 代理费
s{% fi* Agency Law 《代理法》
6(5c7R# agent 代理人;承销人
3z$\&&
BR agent of company 公司代理人
@S}|Ccfc_ agent's fee 代理人费;经纪费
0XQ-
aggregate 总计;总数;总体数字
W,'3D~g8 aggregate amount 总款额;总额
'h:!m/1 aggregate assets and liabilities 总体资产与负债
fsb=8>}63} aggregate at constant price 按固定价格计算的总体数字
Pu/lpHm| aggregate demand 总需求
+wjlAqMQ aggregate gross position 总持仓量
]J~g'"> aggregate limit 总限额
v7$9QVze aggregate of salaries tax 合计薪俸税
^AH-+#5 aggregate performance 总体表现;总体业绩
Dpp@*xX> aggregate supply 总体供应
"]9_Fv aggregate surplus 总盈余
D99N#36PU aggregate total 整体总额
S%P3ek>3 aggregate value 总值;合计价值
`w(sXkeaI aggregated basis 合计基准
cl#OvQ aggregated net chargeable income 合计应课税入息实额
`i{4cT8: aggregation 合并计算;合计;总和
^"/Dih\_ aggregation of incomes of husband and wife 夫妇入息合并计算
9/QS0 aggregation of property 财产的总和
GfQ^@Tl agio 差价;贴水
!%)L&W_ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
]LY^9eK)>{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
YmA) @1@U 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
zXDd,ltm Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[@s=J)H 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
t;~-_{ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
BfEx'C 《香港政府和大韩民国政府关于相互促进和保护投资协定》
k4*! Q_A agreement for a settlement 授产协议
v,@E}F~-f1 agreement for assignment 转让协议
%L.rcbg:<c agreement for sale 售卖协议;买卖协议
zZw@c? agreement for sale and purchase 买卖协议
d<)s@Ntgm agreement for the payment of interest 支付利息协议
TyyRj4> agreement for the repayment of money 还款协议
%!W6<ioW agreement of reinsurance 再保险协议
AzW%+ LUD Agricultural Bank of China 中国农业银行
dnLo(<{<U air passenger departure tax 飞机乘客离境税
N+[}Gb"8q Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
jFS'I*1+ airport tax 机场税
se"um5N- alcohol duty 酒精税
jBGG2[hV alienation 让与;让渡;转让
nEuct4BcL} alimony 生活费;赡养费
Y~}QJ+`? All Ordinaries Index [AOI] 所有普通股指数
.M`LUb"! all risks 全险;综合险
U0ns3LirP All Sales Record for Stock Market 《股票市场成交报告》
xBt4~q;#sE Allied Capital Resources Limited 新联财务有限公司
xg4T` ]) all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}$&);7(w allocation letter 拨款信件
=54Vs8. allocation of fund 分配款项;预留款项
)OS>9
kFH allocation of profit 利润分配;溢利分配
ENpaaW@!Y allocation warrant 拨款令
4E,hcu allotment 分配;配股
re2Fv:4{ allotment notice 股份配售通知;配股通知
|^\Hv5 allotment of shares 股份分配
``/y=k/au allowable 可获宽免;免税的
hu`Lv allowable business loss 可扣除的营业亏损
CD$u=E
] allowable expenses 可扣税的支出
/7S-|%1 allowance 免税额;津贴;备抵;准备金
h7)VJY allowance for debts 债项的免税额
6Eij>{v allowance for depreciation by wear and tear 耗损折旧免税额
FDZeIj9uF allowance for funeral expenses 殡殓费的免税额
1'gKZB)TG7 allowance for inflation 为通货膨胀而预留的款项;通胀准备金
/,-h%gj allowance for repairs and outgoings 修葺及支出方面的免税额
m.|qVN allowance to debtor 给债务人的津贴
#.RG1-L alteration of capital 资本更改
QGu7D #%| alternate trustee 候补受托人
F?!};~$=Z amalgamation 合并
fB@K'JQG ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
_?*rtDzIM ambit of charges 征税范围;收费范围
3/yt*cr amended valuation 经修订的估值
A;b=E[iv American Commodities Exchange 美国商品交易所
p,!fIx American Express Bank Limited 美国运通银行
?T$*5d American Stock Exchange 美国证券交易所
0]/,m4a#n amortization 摊销
m.;{ 8AM%f amount due from banks 存放银行同业的款项
-O>^eMWywo amount due from banks abroad 存放海外银行同业的款项
-%7Jj;yA amount due from holding companies 控股公司欠款
^/ULh,w!fP amount due from local banks 存放本港银行同业的款项
)@sJTAK amount due to banks 银行同业的存款
RcKQER amount due to banks abroad 海外银行同业的存款
A?^A*e amount due to holding companies 控股公司存款
:%+^} amount due to local banks 本港银行同业的存款
Ki&WS<,0Z amount due to outport banks 外埠银行同业的存款
`bBfNI?3d* amount for note issue 发行纸币的款额
vCYSm 0 amount of bond 担保契据的款额
\pT^Zhp) amount of consideration 代价款额
$l0eI amount of contribution 供款数额
58a)&s[+ amount of indebtedness 负债款额
Vq? 8u/ amount of principal of the loan 贷款本金额
H'j_<R N amount of rates chargeable 应征差饷数额
401/33yBJ amount of share capital 股本额
60.[t9pk6 amount of sums assured 承保款额
d;*OO xQV amount of variation 变动幅度
jb#1&L14 amount of vote 拨款数额
|*/uN~[ amount payable 应付款额
w%%6[<3% amount receivable 应收款额
QE`:jxyad Amsterdam Stock Exchange 阿姆斯特丹证券交易所
~4p]E'b analysis 分析
VNJDl ancillary risk 附属风险
P':]A{<Z annual account 周年帐目;周年帐目报表;年度决算;年结
^59YfC<f annual accounting date 年结日期
[esX{6,i annual allowance 每年免税额;年积金;年度津贴;年津
uyS^W'fF annual balance 年度余额
{7j6$.7J$& annual disposable income 每年可动用收入
3N)Ycf8 annual estimates 周年预算
/*mFP.en annual fee 年费
~_/<PIm annual general meeting 周年大会
_>Pe]3 annual growth rate 年增率;每年增长率
c,{& annual long-term supplement 长期个案每年补助金
sM);gI14 annual pensionable emolument 可供计算退休金的年薪
+aXMH T"U annual report 年报
wz|Q%.%?[ Annual Report on the Consumer Price Index 《消费物价指数年报》
=DQd PA\K annual return 周年报表;周年申报表;每年报税表格
QI
:/,w Annual Return Rules 《周年报表规则》
w[J
(E annual review of consumer prices 每年消费物价回顾
5Xq.=/eX annual roll-forward basis 逐年延展方式
8k* annual salary 年薪
hSLwiX~ annual statement 年度报表;年度决算表
S>vVjq?~l( Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
tDuUAI54 annuitant 年金受益人
CBz(hCaI annuity 年金
-=v/p*v0o annuity contract 年金合约
uHujw.H/y annuity on human life 人寿年金
f0HV*%8 antecedent debt 先前的债项
m;$F@JJ ante-dated cheque 倒填日期支票
!)l%EJngL anticipated expenditure 预期开支
hhh: rmEZl anticipated net profit 预期纯利
l{D,O?`Av anticipated revenue 预期收入
G*{ u(x( anti-inflation measure 反通货膨胀措施
_z"ci$[ anti-inflationary stance 反通货膨胀立场
5K_N apparent deficit 表面赤字
w;h\Y+Myyk apparent financial solvency 表面偿债能力
p8}5x 2F apparent partner 表面合伙人
f;_K}23 application for personal assessment 个人入息课税申请书
H*:r>Lm= application of fund 资金应用
I1}{~@ application to release as liquidator and to destruct the books of accounts and documents
EFT02#F_f 申请免除清盘人职务及毁灭帐簿与文件
CoKj'jA appointed actuary 委任精算师
B[U.CAUn appointed auditor 委任核数师;委任审计师
?
A^3.` appointed trustee 委任的受托人
?@,f[ U- appointer 委任人
JE8p5WaR apportioned pro rata 按比例分摊
^|:{,d#Y apportionment 分配;分摊
v2W"+QS}u Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Ej{eq^n apportionment formula 分摊方程式
^r?sgJ apportionment of estate duty 遗产税的分摊
]Pg?(lr6) appraisal 估价;评估
,~=z_G`R appreciable growth 可观增长
,co9f.(w appreciable impact 显着影响
V]CK' appreciable increase 可观增长
9DP75 ti appreciation 增值;升值
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KtG~/S appreciation against other currencies 相对其他货币升值
"YdDaj</ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
|WwFE|< appreciation tax 增值税
dBD4ogo1 appropriation 拨款;拨用;拨付
\qK}(xq[ appropriation account 拨款帐目
"< hx Appropriation Bill 拨款法案
f>, Qhl appropriation-in-aid system 补助拨款办法
XQg%*Rw+t approved assets 核准资产
cO"Xg<#y approved basket stock 认可一篮子证券
?T%K + approved budget 核准预算
+ke42Jwt approved charitable donation 认可慈善捐款
=ty@xHr approved charitable institution 认可慈善机构
d8y=. approved currency 核准货币;认可货币
3<.j`JB@& approved estimates 核准预算
i+
&lMgh approved estimates of expenditure 核准开支预算
Wp~4[f`, approved overseas insurer 核准海外保险人
#I{Yf(2Z approved overseas trust company 核准海外信托公司
(qc!-Isd~[ approved pooled investment fund 核准汇集投资基金
DoPF/m} approved provident fund scheme 认可公积金计划
I5<#SW\a? approved provision 核准拨款
piM11W}|/ approved redeemable share 核准可赎回股份
p6k'Q approved regional stock 认可地区性证券
dxhjPS~^Q approved retirement scheme 认可退休金计划
1wNY}3 approved subordinated loan 核准附属贷款
w]P7!t arbitrage 套戥;套汇;套利
NtP.) arbitrageur 套戥者;套汇者
+/UXy2VRt$ arbitrary amount 临时款项
Le$u$ulS arrangement 措施;安排;协定
KA*l6`( arrears 欠款
3~1lVU: arrears of pay 欠付薪酬
Z?j='/u>@ arrears of revenue 逾期未收税款;逾期未收的帐项
R.WsC bU articles of association 组织章程;组织细则;组织章程细则
FOnA;5Aa Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
2
DNzC7}e ascertainment of profit 确定利润
HBf8!\0|/ "Asia Clear" “亚洲结算系统”
]bU'G$Qm&s Asia Commercial Bank Ltd. 亚洲商业银行有限公司
x)qHeS Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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mgD Asian Development Fund [ADF] 亚洲发展基金
,I:m*.q Asian dollar bond 亚洲美元债券
sZP3xh[B Asian dollar market 亚洲美元市场
hZ / Asian dollar rate 亚洲美元利率
`F`'b) Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Vh[o[ U Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
y2hFUq asked price 沽盘;喊价;索价;卖方报价
hq[gj?P assessable income 应评税入息
';T5[l, assessable loss 应评税亏损
M$hw(fC|m1 assessable profit 应评税利润
..]X< assessable value 应评税值
M[3w EX^ assessed profit 估定利润
D"XQ!1B% assessed value 经评估价值
?%fZvpn - assessment 评税;评定;估价;评税单
87 E3pe assessment number 评税编号;估价编号
3usA assessment of additional tax 补加税评税
z&J ow/ assessment of performance 业绩评估;实绩评价
ALieUf Assessor 评税主任
[<1+Q =; asset price bubbles 资产价格泡沫
[q{Txe asset-backed securities 具资产保证的证券
3 BhA.o assets accretion 资产增值
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snO assets and liabilities 资产与负债
tJF~Xv2L! assets betterment statement 资产递增表;资产改进表
GBOmVQ $Hb assets lending 实物放款;有抵押贷款
G?1V~6 assets of the company passing on the death 死者去世时转移的公司资产
``)1`wx$ assets pledged as security for liabilities 用作负债抵押的资产
yt#;3 assets portfolio 资产投资组合
G#n)|p assets price 资产价格
nX aX= assets quality 资产质素
fy-Z{ assets realization 资产变现
~5dq5_ assets refinancing arrangement 资产再集资安排
jO
N}&/ assets securitization 资产证券化
_*B~ESC0 assets situated outside Hong Kong 在香港以外地方的资产
]f @LhC1x assets stripping 削减资产;拆卖资产
fB"gM2' assets value 资产值
nKJ7K8) assignee 承让人
kITmo"$K assignment 转让;转让书;转让契
ITY!=>S- assignment of interest 权益转让
Hh=::Bi assignment of letters patent and trade mark 专利证书及商标转让
~W2&z]xD assignment of property 物业转让;物业转让书
>{)#|pWU assignment right 转让权
_N#3lU? assignor 转让人
8GRrf2 associate 有联系的人;有关连人士;相联者;合伙人;联系人
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nR(>d Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
0aoHv associate member 附属会员
fU7:3"|s8 associated body corporate 相联法人团体
wgP3&4cSUc associated company 相联公司;联属公司
6i=wAkn_J associated corporation 相联法团
pXEVI6 } Association of Chartered Certified Accountants [ACCA] [United Kingdom]
${,eQ\ 公认会计师公会〔英国〕
Z8n%=(He Association of Futures Exchange Brokers 香港期货经纪协会
W$&Ets8zo Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Im1qWe association of underwriters 承保人组织
L*oLKigT assumption of control 接管
.vF<3p| assurance 担保;保险;转易;转易书
]=VI"v<X assurance of interest 权益的转易
>w;W&[ at 19XX price 按一九XX年价格计算
0$Db@ at a discount 按赔价计算;按贴水价格计算;打折扣
*(.^$Iq4 at a premium 按溢价计算;按升水价格计算
s-S"\zX\D at call 通知付款;按通知
M\4;d # at constant market price 按固定市价计算
BQ)43Rr> at constant price 按固定价格计算
[ +@<T) at cost 按成本计算
Lk+1r8 at current market price 按当时市价计算;按现时市价计算
w[[@&T\` at current price 按当时价格计算;按现时价格计算
fx"+ZR at factor cost 按要素成本计算;按生产要素成本计算
a8P6-)W at money-of-the-day price 按付款当日价格计算
CP#MNNvgrw at or better 按指定或较佳价位〔买卖指令〕
R*#Q=_ at par 按面值计算;平价
6U3@-+lF at sight 见票即付
8=AKOOU7> at the close 按收市盘
~7lvY+k)< at the opening 按开市盘
T mE4p attestation 见证;见证条款
!h(0b*FUJ at-the-money option 平价期权
UimZ/\r attorney 受权人;受托代表人
pg`;)@ attornment 新拥有人承认书
g7yHhF>%X attributable profit 可归属利润
^K[tO54 attributable share value 可归属股份价值
q)i(wEdUZ Auckland Stock Exchange 奥克兰证券交易所
y9 '3vZ auction 拍卖
+~]g&Mf6o auctioneer 拍卖商
/k Vc7LC audit 审计;核数
f^)nZ:~ Audit Commission 审计署
Q'M Ez Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
3!UP>,! 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〕
3`q`W9 audit review 帐目审查
oob0^}^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
`.-C6! audited account 审计帐目;经审计的帐目
5-po>1g' audited annual account 经审计的周年帐目
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XnGL audited balance sheet 经审计的资产负债表
X*):N] auditor 核数师;核数主任;审计师
}#^F'%zf auditor's certificate 核数师证明书;审计师证明书
{XW>:EU'N auditor's report 核数师报告;审计师报告
)fr\V." Aussie bond 澳元债券
m,q<R1 austerity budget 紧缩预算
He23<hd! Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Y)RikF > Australia All Ordinaries Index 澳洲所有普通股票指数
O:R{4Q*5 Australian Dollar [AUD] 澳元
$QnfpM%+= Australian Options Market 澳大利亚期权市场
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>dXd)T Australian Securities Commission 澳洲证券事务监察委员会
I2Rp=L:z5 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
tTamFL6 Australian Stock Exchange 澳大利亚证券交易所
<a3XV Austrian Schilling [ATS] 奥地利先令
)$g/PQ authentication 认证;鉴证
}PuO$
L authority to purchase 委托购买证;委购书
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authorization 认可;核准;授权;授权书
DZZt%n8J authorization by direction 指示授权
Z%Kj^
M authorization by instruction 指令授权
8r,%! 70 authorization by warrant 令状授权
0~+k authorization of unit trust 单位信托的认可
((q(Q9(F authorized agent 指定代理人
je%12DM authorized capital 法定资本
!d_A? q'hN authorized clerk 出市员
Inoou'jX authorized dealer 认可交易商
+y(h/NcQ authorized financial institution 认可财务机构
v[GHqZ authorized fund 认可基金
g/gLG:C authorized fund house 获授权的基金公司;认可基金公司
Rgu^>
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YT8`Vz$+ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
8A_(]Q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
n\Nl2u& m authorized insurer 获授权保险人;获认可承保人
/Qy0vAvJ authorized investment 特准投资项目
np(<Ap r authorized person 获授权人
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7!GA9Bn authorized representative 获授权代表
?^p8]Va% authorized share capital 法定股本
D._r@~o automated quotation system 自动报价系统
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,2f,2 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
n4,J#h/ 自动交易系统〔香港期货交易所有限公司〕
%9M49s automatic adjustment mechanism 自动调整机制
x$I>e automatic adjustment system 自动调整系统
MG>;|*$% Automatic Clearing House 自动票据交换所
2Mp;/b! automatic exchange rates accumulation system 自动化汇率累集系统
fOAb?:D Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ny}utO automatic teller machine [ATM] 自动柜员机
WF G/vzJ autopay 自动转帐
V:18]: available assets 可用资产
IuD<lMeJJ available fiscal reserve 现存财政储备
3.Kdz} available profit 可用利润
}X-ggO, Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
qMOD TM~+ average 平均;平均数;海损
`!N?#N:b) average basic salary 平均基本薪金
zZ-*/THB@R average consumer expenditure 平均消费开支;一般消费开支
n9 DFa3 average cost 平均成本
Yw0@O1Cel average cost of land production 增辟土地平均成本
M`'2
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!hUyX}{`j average daily wage rate 平均每日工资率
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average expenditure pattern 平均开支模式
GYO"1PM average growth rate 平均增长率
9:s!#FYFM average net fixed assets 固定资产平均净值
?=&*6H_v average of relatives 相对价格平均数
=j-{Mxb3 average price 平均价格
3E-&8x7uYR average propensity to consume 平均消费倾向;一般消费倾向
j/&7L@Y average propensity to save 平均储蓄倾向;一般储蓄倾向
J.d<5`7 average rate 平均率
{rQ`#?J}^? average revenue 平均收入;平均收益
ML-g"wv average stock 平均库存;平均存货
}$jIvb,3? average yearly rent 平均年租
IT|CfQ [D avoidance of double taxation 避免双重课税
pP&~S<[ avoidance of tax 避税