A:
0shNwV1zF A share A股;甲类股份
J)l]<## abatement of tax 减税;减扣免税额
:*2+t- ABN AMRO Bank N.V. 荷兰银行
l;e&p${P above-the-line expenditure 线上项目支出;经常预算支出
>e4 above-the-line receipt 线上项目收入;经常预算收入
{d;eZt
` ABSA Asia Limited 南非联合亚洲有限公司
,]N!I%SI absolute change 绝对数值变更
d E@R7yU@ absolute expenditure 实际开支
`;^% t absolute guideline figure 绝对准则数字
RfT#kh/5 absolute interest 绝对权益
h&!k!Su3# absolute order of discharge 绝对破产解除令
6]|NB & absolute profit margin 绝对利润幅度
EO|r absolute value 实值;绝对值
))n7.pB9/ absolutely vested interest 绝对既得权益
o(W|BD! absorbed cost 已吸收成本;已分摊成本
@" ~Mglgw absorption 吸收;分摊;合并
%qzpt{'?< absorption rate 吸收率;摊配率;分摊率
u+]v.Mt ACB Finance Limited 亚洲商业财务有限公司
mf26AIlkQ acceptable form of reciprocity 合理的互惠条件
5k`[a93T acceptable rate 适当利率;适当汇率
F_SkS?dB acceptance agreement 承兑协议
!Xwp;P= acceptance for honour 参加承兑
@"}dbW <DV acceptor 承兑人;接受人;受票人
I +,D,Vg acceptor for honour 参加承兑人
`p&ko$i2 accident insurance 意外保险
>#@1
I Accident Insurance Association of Hong Kong 香港意外保险公会
;y#6Nx,: accident insurance scheme 意外保险计划
6TE RQ accident year basis 意外年度基准
yG0Wr=/<? accommodation 通融;贷款
HrA6wn\O accommodation bill 通融票据;空头票据
yaf&SR@7k{ accommodation party 汇票代发人
u.gh04{5 account balance 帐户余额;帐户结余
*JG?^G"l account book 帐簿
6e@
O88= account collected in advance 预收款项
AJrwl^lm account current book 往来帐簿
~6'6v8 account of after-acquired property 事后取得的财产报告
P,"z account of defaulter 拖欠帐目
lLHHuQpuj account payable 应付帐款
S^
?OKqS account payee only [A/C payee only] 只可转帐;存入收款人帐户
5eC5oX> account receivable 应收帐款
+q] account receivable report 应收帐款报表
a9GOY+;bf
account statement 结单;帐单;会计财务报表
R]%ZqT{PS account title 帐户名称;会计科目
h2Ifq!(: accountant's report 会计师报告
oHmU| Accountant's Report Rules 会计师报告规则
x8T5aS accounting and auditing procedure 会计与审计程序;会计与核数程序
/KEPPp Accounting Arrangements 《会计安排》
Tk-PCra accounting basis 会计基础
?lb1K'( accounting by Official Receiver 破产管理署署长呈交的帐目
Gvt.m&_ Accounting Circular 《会计通告》
*seKph+'c accounting class 会计类别
I~S`'()J accounting date 记帐日期;会计结算日期
.2hQ!)+ accounting for money 款项核算
vi6EI
wZG Accounting Officer 会计主任
}>xgzhdT accounting period 会计报告期;会计期
#VC^><)3 accounting policy 会计政策;会计方针
&Ko}Pv accounting practice 会计惯例
1fL@rR accounting principle 会计准则
FTt7o'U accounting record 会计记录
T\:3(+uK accounting report 会计报告
t8s1d Accounting Services Branch [Treasury] 会计事务部〔库务署〕
q*A2>0O Accounting Society of China 中国会计学会
\%NhggS* accounting statement 会计报表
@+} Q< accounting system 会计制度;会计系统
) BTJs)E accounting transaction 会计事项;帐务交易
]}9y>+> accounting treatment 会计处理
#;H,`r accounting year 会计年度
QB@qzgEJ!, accretion 增值;添加
f?F
i{m accrual 应计项目;应累算数目
Bh*~I_T a> accrual basis 应计制;权责发生制
Z`"UT#^SI accrual basis accounting 应计制会计;权责发生制会计
,ewg3mYHC& accrue 应累算;应计
G=3/PYp accrued benefit 应累算利益
dv%gmUUf}k accrued charges 应计费用
~GfcI:Zz& accrued cumulative preference share dividend 应累算的累积优先股股息
<uL?7P accrued expenses 应累算费用
'oTcx Jx accrued interest payable 应付利息;应计未付利息
NV;5T3 accrued interest receivable 应收利息;应计未收利息
ywk; accrued right 累算权益
Qd!;CoOmZs accruing profit 应累算的利润
44?5]C7 accumulated fiscal reserve 累积财政储备
$X9Ban] accumulated profit 累积利润;滚存溢利
(k
M\R| accumulated reserve 累积储备
Xr M[8a accumulation of surplus income 累积收益盈余
KLqu[{y.' acquired assets 既得资产
;sNyN# acquisition 收购;购置;取得
i TD}gC acquisition cost 购置成本
P1
(8foZA acquisition expenses 购置费用
>
Q@*o acquisition of 100% interest 收购全部股权
S:vv*5 acquisition of control 取得控制权
{H $\, acquisition of fixed assets 购置固定资产
dqUhp_f2qK acquisition of shell “买壳”
F4Ft~:a acquisition price 收购价
U3lr<(r* act of God 天灾
|i?AtOt@f acting partner 执事合伙人
p`1d'n[ active market 买卖活跃的市场;交投畅旺的市场;旺市
X>%2\S active partner 积极参与的合伙人
{L$b$u$7: active trading 交投活跃
W\U zw,vI actual circulation 实际流通
Oe$cM=Yf actual cost 实际成本
lIzJO$8cM actual expenditure 实际开支;实际支出
[p!C+|rro actual income 实际入息;实际收入;实际收益
gKb4n
Nt actual market 现货市场
^Sy\< actual price 现货价;实际价格
l$,l3 actual profit 实际利润
2t[c^J actual quotation 实盘;实际价位;实际报价
g,y`[dr actual year basis 按实际年度计算
Jkm\{; actuals 实货
2WE actuarial investigation 精算调查
I6y&6g actuarial principle 精算原则
yc]ni.Hz actuarial report 精算师报告
0 nWV1)Q0= Actuarial Society of Hong Kong 香港精算学会
H
gNUr5p actuarial valuation 精算师估值
h#]}J}si actuary 精算师
<mY`<(bc ad referendum agreement 暂定协议;有待覆核的协定
<?qmB}Y ad valorem duty 从价税;按值征税
J-?\,N1R7 ad valorem duty system 从价税制
N>ct`a)BD/ ad valorem fee 从价费
z8Dn<h ad valorem tariff 从价关税
!kASEjFz|f additional allowance 额外免税额
.&@|)u additional amount for unexpired risk 未过期风险的额外款额
>w
j7Y` additional assessable profit 补加应评税利润
jI;bVG
additional assessment 补加评税
q3NS?t! additional commitment 额外承担
tO[+O=d additional commitment vote 额外承担拨款
GetUCb%1 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
nZ\,ZqV additional dependent parent allowance 供养父母额外免税额
aE#ZTc= additional provision 额外拨款
h*%T2 additional stamp duty 附加印花税
U"m!f*a additional tax 补加税罚款;补加税款
Bf'jXM{- Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
}%k"qW<Y adjudged bankrupt 被裁定破产
<u2*(BM4 adjudicated bankrupt 裁定破产人
fy_'K}i3k adjudication fee 裁定费;评定印花税额手续费;评估契据费
#Z$6>
Xt adjudication of bankruptcy 裁定破产;宣告破产
& p_;&P_ adjudication of insolvency 裁定无力偿还债务
` V^#Sb adjusted actual 经调整的实数;调整后的实数
i $I|JJJ adjusted current assets 经调整的流动资产;调整后的流动资产
:-"J)^V adjusted figure 经调整的数字;调整后的数额
{]D!@87 adjusted liabilities 经调整的负债;调整后的负债
x;Gyo adjusted loss 经调整的亏损;调整后的亏损
j~Gu;%tq adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
bq(*r:`" adjusted profit 经调整的利润;调整后的利润
n"FOCcTIs adjusted surplus 经调整的盈余额;调整后的盈余额
g+k6pi* adjusted value 经调整的价值;调整后的价值
ejr"(m(Xe adjustment 调整;修订;理算〔保险〕
cWRB=`=qz adjustment centre 调剂中心
HENCQ_Wra adjustment lag 调整过程的时间差距;调整时差
)&R;!#;5 adjustment mechanism 调整机制
['R=@. adjustment of loss 亏损调整
hLm9"N'Pf adjustment process 调整过程;调整程序
29qQ3M? adjustment range 调整幅度
iBo-ANnK9 administered exchange rate 受管制汇率
Uw&+zJ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
o~4n8 administration expenses 行政费用
!zJ.rYZ=g` administration fee 手续费;行政费
c(Ha"tBJ administration in bankruptcy 破产管理
rM=Hd/ki5 administration order 遗产管理令
nr-mf]W&
administrator 管理人;遗产管理人
)<^ ~${$U administrator of the estate 遗产管理人
b$$XriD] admission of debt 债项承认书
wd#AA#J;* admission of proof 接纳债权证明
yPQ{tS*t advance 放贷款项;垫付款项;预支款项;预付款项
+'n1?^U advance account 暂支帐目;预付款帐户
/pk;E$qv advance compensation 预付补偿金
e0$mu?wd- advance from shareholder 股东垫款
bR8)s{p6 advance pending reimbursement 预支以待日后付还
1|.
0]~0 advanced economy 先进经济体系
r?X^*o9 advancement 预付;预付财产
.<NXk"\!y advances warrant 垫款令
qFs<s<] advancing 贷出
=~0XdS/1 adverse balance 逆差
$`=?Nb@@# adverse exchange 逆汇
YKx0Zs advertisement addressed to shareholders 在报章刊登的致股东通告
u-K5 advice for collection 托收通知书
hPk+vvXtK advice of drawing 提款通知书;汇票通知书
F`-[h)e. advice of payment 付款通知
kcOpO<oE Advisory Committee [Securities and Futures Commission]
%@xYg{ 谘询委员会〔证券及期货事务监察委员会〕
KdR&OBm Advisory Committee on Diversification 经济多元化谘询委员会
f:UN~z'yr affidavit 誓章;遗产申报誓章
GecXM Aa:2 affidavit of no receipt 述明无收款的誓章
}`M6+.z3F affiliate 联号;联营公司;附属公司
4xYo2X,B affiliated company 附属公司;联号;联营公司
X_YD[ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
V3+%KkN affordability 负担能力
\) #3S $L~ African Development Bank [AfDB] 非洲开发银行
&qpA<F@7 after-acquired property 事后取得的财产
3+$O#> after-hours dealing 市后交易
]Aluk|"`U after-tax profit 税后盈利;税后利润;税后溢利
mPD'" agency agreement 代理协议
uf>w* [m5 agency expenses 代理机构的开支
@'rO=(-b agency fee 代理费
% (.PRRI Agency Law 《代理法》
;C{_T:LS agent 代理人;承销人
*AA1e}R{B agent of company 公司代理人
y]+A7| agent's fee 代理人费;经纪费
GbE3:;JI aggregate 总计;总数;总体数字
.Lp-'!i aggregate amount 总款额;总额
e=R}
4` aggregate assets and liabilities 总体资产与负债
.cabw+&7 aggregate at constant price 按固定价格计算的总体数字
wS^-o aggregate demand 总需求
v6n(<0: aggregate gross position 总持仓量
T*ic?! aggregate limit 总限额
Bf}_ Jw-= aggregate of salaries tax 合计薪俸税
A+l" aggregate performance 总体表现;总体业绩
s6]f#s5o aggregate supply 总体供应
bc"N aggregate surplus 总盈余
)~n}ieS aggregate total 整体总额
' FK"-)s aggregate value 总值;合计价值
{Eb6. aggregated basis 合计基准
oaK~:' aggregated net chargeable income 合计应课税入息实额
evR= Z\
_ aggregation 合并计算;合计;总和
<f*0 XJ# aggregation of incomes of husband and wife 夫妇入息合并计算
qXF"1f_+ aggregation of property 财产的总和
:ox CF0Y agio 差价;贴水
FV9RrI2 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》
HkN +: Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
cs5Xd 《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》
p~b$+8#+ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
19vD(KC< 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Mzd}9x$'J Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
gf=*m"5 《香港政府和大韩民国政府关于相互促进和保护投资协定》
QezK&iJg agreement for a settlement 授产协议
?l (hS\N, agreement for assignment 转让协议
[n"<(~ agreement for sale 售卖协议;买卖协议
v uP1gem agreement for sale and purchase 买卖协议
'8JaD6W9S agreement for the payment of interest 支付利息协议
'YeJGzsJp agreement for the repayment of money 还款协议
OG+ $F agreement of reinsurance 再保险协议
b2Hpuej Agricultural Bank of China 中国农业银行
d]^i1 air passenger departure tax 飞机乘客离境税
L; ~=( Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
pi{ahuI#_o airport tax 机场税
+
ThKqC_ alcohol duty 酒精税
-5[GX3h0 alienation 让与;让渡;转让
8xX{y# alimony 生活费;赡养费
2P=;r:cx All Ordinaries Index [AOI] 所有普通股指数
HHYcFoJwYN all risks 全险;综合险
'yNp J' All Sales Record for Stock Market 《股票市场成交报告》
>xjy
P!bca Allied Capital Resources Limited 新联财务有限公司
<b\urtoJ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0d2%CsMS"D allocation letter 拨款信件
tFQFpbI allocation of fund 分配款项;预留款项
z|2liQrf+ allocation of profit 利润分配;溢利分配
]3C8 allocation warrant 拨款令
V_pBM allotment 分配;配股
GM/1ufZH allotment notice 股份配售通知;配股通知
iiTUhO ) allotment of shares 股份分配
qrkT7f allowable 可获宽免;免税的
[ n2udV allowable business loss 可扣除的营业亏损
c>Se Onf allowable expenses 可扣税的支出
;GAYcVB allowance 免税额;津贴;备抵;准备金
kYAvzuGRb allowance for debts 债项的免税额
nGVqVSxKT allowance for depreciation by wear and tear 耗损折旧免税额
9PAp*`J@kr allowance for funeral expenses 殡殓费的免税额
UPYM~c+} allowance for inflation 为通货膨胀而预留的款项;通胀准备金
bqO"k t allowance for repairs and outgoings 修葺及支出方面的免税额
Kf4z*5Veqr allowance to debtor 给债务人的津贴
!iw
'tHhR alteration of capital 资本更改
^~ Sn{esA alternate trustee 候补受托人
f+V':qz amalgamation 合并
"->:6Oe2 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
"Tv7*3> ambit of charges 征税范围;收费范围
PwW @I~@> amended valuation 经修订的估值
'gGB-=yvbO American Commodities Exchange 美国商品交易所
bv/b<N@4?$ American Express Bank Limited 美国运通银行
wO#+8js American Stock Exchange 美国证券交易所
KB= z{g amortization 摊销
f<wgZM amount due from banks 存放银行同业的款项
Tt\w^Gv\d amount due from banks abroad 存放海外银行同业的款项
'}u31V"SS amount due from holding companies 控股公司欠款
Pa}vmn1$ amount due from local banks 存放本港银行同业的款项
hbeC|_+ amount due to banks 银行同业的存款
b nGA.b amount due to banks abroad 海外银行同业的存款
ho1F8TG= amount due to holding companies 控股公司存款
p2G8Qls amount due to local banks 本港银行同业的存款
.D.Rn/ amount due to outport banks 外埠银行同业的存款
l5FQ!>IM amount for note issue 发行纸币的款额
umzYJ>2t amount of bond 担保契据的款额
SOmn2
} amount of consideration 代价款额
[/G;XHL;? amount of contribution 供款数额
R5"p7> amount of indebtedness 负债款额
T8-$[
2 amount of principal of the loan 贷款本金额
:3f2^(b~^ amount of rates chargeable 应征差饷数额
&}O!l' amount of share capital 股本额
`?x$J
6p amount of sums assured 承保款额
dK: " amount of variation 变动幅度
e`r;`a& amount of vote 拨款数额
{P&^Erx amount payable 应付款额
J~q+G amount receivable 应收款额
dI-5%Um Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ydQS"]\g analysis 分析
16|S 0 ) ancillary risk 附属风险
d]EvC> annual account 周年帐目;周年帐目报表;年度决算;年结
WFP\;(YV annual accounting date 年结日期
h86={@Le annual allowance 每年免税额;年积金;年度津贴;年津
)*ckJK annual balance 年度余额
jhv1 D'>6 annual disposable income 每年可动用收入
}=a4uCE annual estimates 周年预算
4Z}{hc\J annual fee 年费
1 1CJT annual general meeting 周年大会
/ JB4 #i7 annual growth rate 年增率;每年增长率
9#ft;c annual long-term supplement 长期个案每年补助金
"ux]kfoT annual pensionable emolument 可供计算退休金的年薪
AvZ) 1( annual report 年报
Wg^cj:&`u Annual Report on the Consumer Price Index 《消费物价指数年报》
)/"7$2Aoy annual return 周年报表;周年申报表;每年报税表格
&F_rg,q&_ Annual Return Rules 《周年报表规则》
x[UO1% _o- annual review of consumer prices 每年消费物价回顾
<q2nZI^ annual roll-forward basis 逐年延展方式
<R>z;2c annual salary 年薪
070IBAk}_ annual statement 年度报表;年度决算表
)1Nnn 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
RFY!o<
annuitant 年金受益人
-G#k/Rz6 annuity 年金
sG2 3[t8 annuity contract 年金合约
E]U0CwFtr annuity on human life 人寿年金
`Xdxg\| antecedent debt 先前的债项
-P>=WZu ante-dated cheque 倒填日期支票
:-La
$I> anticipated expenditure 预期开支
fhKiG%i'l anticipated net profit 预期纯利
.To:tN# anticipated revenue 预期收入
yPYJc anti-inflation measure 反通货膨胀措施
!"%sp6Wc anti-inflationary stance 反通货膨胀立场
mthl?,I| apparent deficit 表面赤字
o'/C$E4W apparent financial solvency 表面偿债能力
$?AA"Nz apparent partner 表面合伙人
A(OfG&! application for personal assessment 个人入息课税申请书
?3TV:fx"X application of fund 资金应用
?VQLY=? application to release as liquidator and to destruct the books of accounts and documents
/;6@M=6u 申请免除清盘人职务及毁灭帐簿与文件
h;qy5KS appointed actuary 委任精算师
^alZ\!B8 appointed auditor 委任核数师;委任审计师
R2THL appointed trustee 委任的受托人
f\|?_k] appointer 委任人
{@__%=`CCS apportioned pro rata 按比例分摊
J+jmSK%z apportionment 分配;分摊
Cfo 8gX* Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Lo5@zNt%W apportionment formula 分摊方程式
F*t_lN5{ apportionment of estate duty 遗产税的分摊
Xj~EVD appraisal 估价;评估
3DC%I79 appreciable growth 可观增长
|qcFmy appreciable impact 显着影响
2BX GVo appreciable increase 可观增长
P<!$A
appreciation 增值;升值
(%y c5+f! appreciation against other currencies 相对其他货币升值
!]+Z%ed`% appreciation of the exchange value of Hong Kong dollar 港元汇值上升
V}fKV6 v9 appreciation tax 增值税
> '
0 ][~ appropriation 拨款;拨用;拨付
AAq=,=:R< appropriation account 拨款帐目
F(9
Y/UXH Appropriation Bill 拨款法案
.*-w UBr appropriation-in-aid system 补助拨款办法
_iJXp0g approved assets 核准资产
dyiEK)$h approved basket stock 认可一篮子证券
"C.7;Rvkp> approved budget 核准预算
[Am`5&J approved charitable donation 认可慈善捐款
^y0C5Bl; approved charitable institution 认可慈善机构
[Cj)@OC approved currency 核准货币;认可货币
!{tiTA approved estimates 核准预算
)9L pX approved estimates of expenditure 核准开支预算
5b1uD>,;y approved overseas insurer 核准海外保险人
kEhm' approved overseas trust company 核准海外信托公司
ct4 [b| approved pooled investment fund 核准汇集投资基金
E? eWv)// approved provident fund scheme 认可公积金计划
}?]yxa ~ approved provision 核准拨款
L3GC[$S approved redeemable share 核准可赎回股份
PuZs5J3 approved regional stock 认可地区性证券
Ocwp]Mut& approved retirement scheme 认可退休金计划
x2;i<
| approved subordinated loan 核准附属贷款
.um&6Q=2< arbitrage 套戥;套汇;套利
(
*>/w$% arbitrageur 套戥者;套汇者
30 [#%_* o arbitrary amount 临时款项
FaE #\Q arrangement 措施;安排;协定
DwmU fZp arrears 欠款
w zqd
g arrears of pay 欠付薪酬
3
t8 8AN=4 arrears of revenue 逾期未收税款;逾期未收的帐项
nt0\q'& articles of association 组织章程;组织细则;组织章程细则
)R8%'X;U Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
#3K,V8( ascertainment of profit 确定利润
EEs-& "Asia Clear" “亚洲结算系统”
WAB0e~e:|Q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
}PQSCl^I Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
0GX10*t. Asian Development Fund [ADF] 亚洲发展基金
4s~HfxYT Asian dollar bond 亚洲美元债券
#CA%]*l*F Asian dollar market 亚洲美元市场
>$naTSJq Asian dollar rate 亚洲美元利率
4[#6<Ixf Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
\}Acq; Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
/$9
:L asked price 沽盘;喊价;索价;卖方报价
^+%tlX_+. assessable income 应评税入息
f-3'D-{EKt assessable loss 应评税亏损
l^ 0_>R assessable profit 应评税利润
hzQ+9-qA assessable value 应评税值
7AO3-;
l] assessed profit 估定利润
]oeuIRyQ assessed value 经评估价值
J,0pe\5 assessment 评税;评定;估价;评税单
@>G&7r:U assessment number 评税编号;估价编号
!/6\m!e|1R assessment of additional tax 补加税评税
TD{=L*{+ assessment of performance 业绩评估;实绩评价
2:iYYRrg Assessor 评税主任
|ck
ZyDA asset price bubbles 资产价格泡沫
wD6!#t k asset-backed securities 具资产保证的证券
|O(-CDQe assets accretion 资产增值
t1w2u.] assets and liabilities 资产与负债
UOWIiu assets betterment statement 资产递增表;资产改进表
:'y{dbKp" assets lending 实物放款;有抵押贷款
i}`_H^ assets of the company passing on the death 死者去世时转移的公司资产
cK[R1 ReH assets pledged as security for liabilities 用作负债抵押的资产
FE+7X=y assets portfolio 资产投资组合
J0Hm)* assets price 资产价格
VX;zZ`BJ assets quality 资产质素
)
\-96 xd assets realization 资产变现
sq~+1(X assets refinancing arrangement 资产再集资安排
-VWCD,c assets securitization 资产证券化
=_8
UZk. assets situated outside Hong Kong 在香港以外地方的资产
)WVItqQKV assets stripping 削减资产;拆卖资产
VFl 1 f assets value 资产值
F?b'L
JS assignee 承让人
L19MP assignment 转让;转让书;转让契
x2C/L assignment of interest 权益转让
=t3vbV assignment of letters patent and trade mark 专利证书及商标转让
N.0HfYf assignment of property 物业转让;物业转让书
Ht|",1yr+ assignment right 转让权
$N;"}Gz assignor 转让人
crd|2bjp+ associate 有联系的人;有关连人士;相联者;合伙人;联系人
_Z+jQFKJ\8 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
\Pl,'
1% associate member 附属会员
hdd>&?p3 associated body corporate 相联法人团体
@PQrmn6w associated company 相联公司;联属公司
5S%C~iB associated corporation 相联法团
,!6M*| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
R:w%2Y 公认会计师公会〔英国〕
ImWXzg3@{ Association of Futures Exchange Brokers 香港期货经纪协会
EO#gUv Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Fn86E dFM association of underwriters 承保人组织
d7"U WY^ assumption of control 接管
Ecxj9h,S assurance 担保;保险;转易;转易书
{sC@N![ assurance of interest 权益的转易
T-9k<,>? at 19XX price 按一九XX年价格计算
|N:MZ#}; at a discount 按赔价计算;按贴水价格计算;打折扣
dD/t_ {h at a premium 按溢价计算;按升水价格计算
PwW^y#96 at call 通知付款;按通知
sDLS*467 at constant market price 按固定市价计算
:1aL9 fT at constant price 按固定价格计算
%Kh2E2Pe at cost 按成本计算
A\".t=+7
at current market price 按当时市价计算;按现时市价计算
;Z ]<S_#- at current price 按当时价格计算;按现时价格计算
Fn:.Y8%- at factor cost 按要素成本计算;按生产要素成本计算
VQ`,#`wV at money-of-the-day price 按付款当日价格计算
&/](HLdF at or better 按指定或较佳价位〔买卖指令〕
iV?` i at par 按面值计算;平价
J` w]}GlH at sight 见票即付
!2}rtDE at the close 按收市盘
#)GW}U]X at the opening 按开市盘
WP0 #i~3* attestation 见证;见证条款
la'e[t7 at-the-money option 平价期权
Z#-k.|} attorney 受权人;受托代表人
cz2,",+~ attornment 新拥有人承认书
\Okc5;kB2 attributable profit 可归属利润
S d IGU[fm attributable share value 可归属股份价值
j%p CuC&" Auckland Stock Exchange 奥克兰证券交易所
=/6p#d*0 auction 拍卖
M^z=1YrMd auctioneer 拍卖商
\Yj#2ww audit 审计;核数
96c"I;\GXX Audit Commission 审计署
[ njx7d Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
XtCoX\da 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〕
Z^s+vi audit review 帐目审查
3->,So0Y Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
y7/PDB\he audited account 审计帐目;经审计的帐目
>b>MKm>q audited annual account 经审计的周年帐目
PzjaCp' audited balance sheet 经审计的资产负债表
q@w{c= auditor 核数师;核数主任;审计师
[%)@|^hw91 auditor's certificate 核数师证明书;审计师证明书
* [tc auditor's report 核数师报告;审计师报告
6|,e% Aussie bond 澳元债券
<tFSF%vG= austerity budget 紧缩预算
um;:fT+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
bE?'C h Australia All Ordinaries Index 澳洲所有普通股票指数
UqN{JG:#. Australian Dollar [AUD] 澳元
\V= &&(n# Australian Options Market 澳大利亚期权市场
N~;*bvW{ Australian Securities Commission 澳洲证券事务监察委员会
R'zu"I Australian Society of Certified Practising Accountants 澳洲执业会计师公会
\e<mSR Australian Stock Exchange 澳大利亚证券交易所
T^~)jpkw Austrian Schilling [ATS] 奥地利先令
<eY%sFq, authentication 认证;鉴证
75ZH authority to purchase 委托购买证;委购书
RI-A"cc6A authorization 认可;核准;授权;授权书
}2lO _i}L authorization by direction 指示授权
D!oZ?dGCo6 authorization by instruction 指令授权
i;c'P}[K authorization by warrant 令状授权
Pg/T^n& authorization of unit trust 单位信托的认可
-'6< authorized agent 指定代理人
q]px( authorized capital 法定资本
lR:?uZ$ authorized clerk 出市员
A t{U~^ authorized dealer 认可交易商
5C/2b.-[ authorized financial institution 认可财务机构
;{k=C2 authorized fund 认可基金
T|ZF/&XP authorized fund house 获授权的基金公司;认可基金公司
Q!yb16J authorized institution 认可机构
%tV32l= authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
SBTPTb authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
:X_CFW authorized insurer 获授权保险人;获认可承保人
\eQla8s authorized investment 特准投资项目
vQ 4}WtvA authorized person 获授权人
|zq4* 5 authorized representative 获授权代表
Bz+.Qa+ authorized share capital 法定股本
2{-!E ^g automated quotation system 自动报价系统
p%F8'2)} Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
4U?<vby 自动交易系统〔香港期货交易所有限公司〕
U/Wrh($ #4 automatic adjustment mechanism 自动调整机制
-/>9c-F automatic adjustment system 自动调整系统
"V4Q2T
T Automatic Clearing House 自动票据交换所
vt.P*Z5 automatic exchange rates accumulation system 自动化汇率累集系统
cGNvEM(4AV Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Q"%S~' automatic teller machine [ATM] 自动柜员机
qe$33f* autopay 自动转帐
j$Nf%V 6Y available assets 可用资产
(S|a 9# available fiscal reserve 现存财政储备
kn}zgSO available profit 可用利润
{)xWD% Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
w?*z^y@ average 平均;平均数;海损
w$j{Hp6m average basic salary 平均基本薪金
DzC Df@TB" average consumer expenditure 平均消费开支;一般消费开支
6\4Z\82 average cost 平均成本
l&L,7BX average cost of land production 增辟土地平均成本
@RGDhwS47 average daily turnover 平均每日成交额
CbOCk:,g5 average daily wage rate 平均每日工资率
Stxp3\jEn average expenditure pattern 平均开支模式
q\Rq!7( average growth rate 平均增长率
*/w7?QOv average net fixed assets 固定资产平均净值
ydQ!4 average of relatives 相对价格平均数
wiJRCH average price 平均价格
56DoO' average propensity to consume 平均消费倾向;一般消费倾向
qbiK^gR average propensity to save 平均储蓄倾向;一般储蓄倾向
X4wH/q^ average rate 平均率
(WRMaI72( average revenue 平均收入;平均收益
Fu7M0X'p average stock 平均库存;平均存货
fN)x#? average yearly rent 平均年租
o@W_ai_ avoidance of double taxation 避免双重课税
mu[Op*) avoidance of tax 避税