A:
fMIKA72>{ A share A股;甲类股份
Jc, {n* abatement of tax 减税;减扣免税额
QW6\~l 4 ABN AMRO Bank N.V. 荷兰银行
z=a{;1A above-the-line expenditure 线上项目支出;经常预算支出
WHvxBd above-the-line receipt 线上项目收入;经常预算收入
zP#%ya:I ABSA Asia Limited 南非联合亚洲有限公司
;T?4=15c absolute change 绝对数值变更
J2Eb"y>/; absolute expenditure 实际开支
,XmyC7y< absolute guideline figure 绝对准则数字
}~$96|J absolute interest 绝对权益
9 e0Oj3!B absolute order of discharge 绝对破产解除令
&HYs^|ydrr absolute profit margin 绝对利润幅度
Zn"1qLPF absolute value 实值;绝对值
I:,D:00+ absolutely vested interest 绝对既得权益
"ju0S & absorbed cost 已吸收成本;已分摊成本
tJ@5E^'4 absorption 吸收;分摊;合并
X00!@
^g absorption rate 吸收率;摊配率;分摊率
tS&rR0<OW ACB Finance Limited 亚洲商业财务有限公司
$.-\2;U acceptable form of reciprocity 合理的互惠条件
3*$)9' acceptable rate 适当利率;适当汇率
,MdK "Qa> acceptance agreement 承兑协议
VJ$UpqVm acceptance for honour 参加承兑
BjIKs~CT acceptor 承兑人;接受人;受票人
ay,E!G&H acceptor for honour 参加承兑人
J\x.:=V accident insurance 意外保险
l-RwCw4f Accident Insurance Association of Hong Kong 香港意外保险公会
"=9kX`(1 y accident insurance scheme 意外保险计划
#iAEcC0k5 accident year basis 意外年度基准
Ff@Cs0R accommodation 通融;贷款
XB'PEvh8 accommodation bill 通融票据;空头票据
'vUx4s accommodation party 汇票代发人
l gzA) ( account balance 帐户余额;帐户结余
hIv8A_>@` account book 帐簿
f/6,b&l, account collected in advance 预收款项
1y($h< account current book 往来帐簿
W6 U**ir. account of after-acquired property 事后取得的财产报告
[:(^n0% account of defaulter 拖欠帐目
o 0'!u account payable 应付帐款
Au-h#YV account payee only [A/C payee only] 只可转帐;存入收款人帐户
~t-!{F account receivable 应收帐款
Vy7o}z` account receivable report 应收帐款报表
eAD uk!Iq account statement 结单;帐单;会计财务报表
j"c30AY account title 帐户名称;会计科目
@?r[
$Ea1M accountant's report 会计师报告
N\9Wxz$ Accountant's Report Rules 会计师报告规则
mE}@}@( accounting and auditing procedure 会计与审计程序;会计与核数程序
^N\$oV$ Accounting Arrangements 《会计安排》
HM(S}> accounting basis 会计基础
Gn8'h
TM accounting by Official Receiver 破产管理署署长呈交的帐目
n6Qsug$z Accounting Circular 《会计通告》
#[C=LGi accounting class 会计类别
_rU%DL? accounting date 记帐日期;会计结算日期
1SGLA"r accounting for money 款项核算
,_(AiQK Accounting Officer 会计主任
K7CrRT3>6 accounting period 会计报告期;会计期
IDIok~B=e accounting policy 会计政策;会计方针
M'D l_dx- accounting practice 会计惯例
"bC1dl< accounting principle 会计准则
,=@%XMS accounting record 会计记录
M#7w54~b?M accounting report 会计报告
q/lQEfR Accounting Services Branch [Treasury] 会计事务部〔库务署〕
J>XMaI})U Accounting Society of China 中国会计学会
B<" `<oG@| accounting statement 会计报表
fT.GYvt` accounting system 会计制度;会计系统
*VPjBzcH accounting transaction 会计事项;帐务交易
<_N<L\ accounting treatment 会计处理
,'f^K!iA accounting year 会计年度
5v`[c+@F accretion 增值;添加
9 cwy;au accrual 应计项目;应累算数目
|r%NMw #y accrual basis 应计制;权责发生制
G (o9*m1 accrual basis accounting 应计制会计;权责发生制会计
/Q nq,`z accrue 应累算;应计
W#.+C6/ accrued benefit 应累算利益
+'VSD`BR accrued charges 应计费用
cfP9b8JG accrued cumulative preference share dividend 应累算的累积优先股股息
"h'+!2mf accrued expenses 应累算费用
'fIoN% accrued interest payable 应付利息;应计未付利息
Ump$N# accrued interest receivable 应收利息;应计未收利息
dz>2/' accrued right 累算权益
6B=: P3Y accruing profit 应累算的利润
&{uj3s&C
accumulated fiscal reserve 累积财政储备
D02(6| accumulated profit 累积利润;滚存溢利
1XpG7 accumulated reserve 累积储备
=+z +`ot accumulation of surplus income 累积收益盈余
};Oyv7D+b acquired assets 既得资产
MOia]5 acquisition 收购;购置;取得
Nm7YH@x*o acquisition cost 购置成本
9>6DA^ acquisition expenses 购置费用
N|@jHxy acquisition of 100% interest 收购全部股权
2Pm[
kD4E= acquisition of control 取得控制权
uSgR|b;R] acquisition of fixed assets 购置固定资产
>2t.7UhDI acquisition of shell “买壳”
}Be;YIhG acquisition price 收购价
j"F?^0aR,Q act of God 天灾
_@5|r|P> acting partner 执事合伙人
n muzTFs= active market 买卖活跃的市场;交投畅旺的市场;旺市
[p+-]V active partner 积极参与的合伙人
9,wD active trading 交投活跃
-^aJ}[uaI actual circulation 实际流通
teKx^ 'c' actual cost 实际成本
?:$\
t?e^ actual expenditure 实际开支;实际支出
, UsY0YC actual income 实际入息;实际收入;实际收益
Fd86P.Df actual market 现货市场
]?6Pt:N2 actual price 现货价;实际价格
&.l^> # actual profit 实际利润
hGy[L3{ actual quotation 实盘;实际价位;实际报价
DYDeb i6 actual year basis 按实际年度计算
F1)5"7f actuals 实货
,r8#-~A6,A actuarial investigation 精算调查
r@a]fTf actuarial principle 精算原则
YO'aX actuarial report 精算师报告
}6_*i!68"U Actuarial Society of Hong Kong 香港精算学会
Lc#GBaJ actuarial valuation 精算师估值
2{Y~jYt{h actuary 精算师
Uc;~q-??# ad referendum agreement 暂定协议;有待覆核的协定
K0YQ b&*k ad valorem duty 从价税;按值征税
jQrj3*V ad valorem duty system 从价税制
|z7V1xF ad valorem fee 从价费
hp1+9vEN ad valorem tariff 从价关税
OUk"aAo additional allowance 额外免税额
-3K01p additional amount for unexpired risk 未过期风险的额外款额
-tZ~&1" additional assessable profit 补加应评税利润
GoLK
95"] additional assessment 补加评税
@jxP3:s additional commitment 额外承担
^6On^k[|fw additional commitment vote 额外承担拨款
l0 8vF$k|d additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
02_+{vk! additional dependent parent allowance 供养父母额外免税额
ObfRwZh?q additional provision 额外拨款
w^"IR additional stamp duty 附加印花税
"ze-Mb additional tax 补加税罚款;补加税款
} J[Z)u Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
PU,%Y_xR adjudged bankrupt 被裁定破产
UCt}\IJ adjudicated bankrupt 裁定破产人
/go|r ' adjudication fee 裁定费;评定印花税额手续费;评估契据费
)qRH?Hsb7 adjudication of bankruptcy 裁定破产;宣告破产
Vel}lQD adjudication of insolvency 裁定无力偿还债务
16ZyLt adjusted actual 经调整的实数;调整后的实数
`Gj(>z* adjusted current assets 经调整的流动资产;调整后的流动资产
dEZUK vo adjusted figure 经调整的数字;调整后的数额
q{ [!" , adjusted liabilities 经调整的负债;调整后的负债
]|-sZ<?<i adjusted loss 经调整的亏损;调整后的亏损
'451H3LC0 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
b'W.l1]<- adjusted profit 经调整的利润;调整后的利润
Q5^ #:uZ adjusted surplus 经调整的盈余额;调整后的盈余额
^TtL-|I adjusted value 经调整的价值;调整后的价值
Y4C<4L? adjustment 调整;修订;理算〔保险〕
P)l_ :;& adjustment centre 调剂中心
f"*k>=ETI adjustment lag 调整过程的时间差距;调整时差
&|<f|BMX adjustment mechanism 调整机制
iF9d?9TWl adjustment of loss 亏损调整
o! l Ykud adjustment process 调整过程;调整程序
VsJiE0'% adjustment range 调整幅度
:r>^^tGT! administered exchange rate 受管制汇率
pM^Z C Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
:r(dMU3% administration expenses 行政费用
<5?pa3 administration fee 手续费;行政费
o_1N "o% administration in bankruptcy 破产管理
kO5lLqE administration order 遗产管理令
UE{$hLI?g administrator 管理人;遗产管理人
1ysQvz administrator of the estate 遗产管理人
?-zuy US admission of debt 债项承认书
q3<kr<SP admission of proof 接纳债权证明
En:>c advance 放贷款项;垫付款项;预支款项;预付款项
6`@b@Kd advance account 暂支帐目;预付款帐户
F"bz<{ advance compensation 预付补偿金
S,j. ?u*! advance from shareholder 股东垫款
f S[-K?K advance pending reimbursement 预支以待日后付还
&s(J:P$! advanced economy 先进经济体系
+fvD1xHI advancement 预付;预付财产
qJag>OY advances warrant 垫款令
m):*>o55 advancing 贷出
Q~tXT_ adverse balance 逆差
pCDN9*0/ adverse exchange 逆汇
gW,hI> advertisement addressed to shareholders 在报章刊登的致股东通告
{#:31)P advice for collection 托收通知书
M.K^W ` advice of drawing 提款通知书;汇票通知书
j*5IRzK1%0 advice of payment 付款通知
$&=xw _ Advisory Committee [Securities and Futures Commission]
8PzGUn;\ 谘询委员会〔证券及期货事务监察委员会〕
fZezDm(Q Advisory Committee on Diversification 经济多元化谘询委员会
6Cz
O
ztn affidavit 誓章;遗产申报誓章
qVKd c*R- affidavit of no receipt 述明无收款的誓章
@)BO`;*$fF affiliate 联号;联营公司;附属公司
WR3,woo affiliated company 附属公司;联号;联营公司
`sCn4-$8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
|mP};&b affordability 负担能力
^$50[ African Development Bank [AfDB] 非洲开发银行
5Yhcnwdm! after-acquired property 事后取得的财产
BZ=I/L after-hours dealing 市后交易
{O9(<g after-tax profit 税后盈利;税后利润;税后溢利
8Z0x*Ssk agency agreement 代理协议
Z2gWa~dBC agency expenses 代理机构的开支
{nbT$3=Zt agency fee 代理费
<)p.GAZ Agency Law 《代理法》
F~8'3!<9 agent 代理人;承销人
R0}1:1}$Sn agent of company 公司代理人
WFiX=@SS agent's fee 代理人费;经纪费
*68 TTBq( aggregate 总计;总数;总体数字
:{2~s aggregate amount 总款额;总额
0|RofL&o aggregate assets and liabilities 总体资产与负债
wS);KLe3 aggregate at constant price 按固定价格计算的总体数字
CVWT>M< aggregate demand 总需求
+rJ6DZ aggregate gross position 总持仓量
~W [I aggregate limit 总限额
~L"$(^/ aggregate of salaries tax 合计薪俸税
!(rAI aggregate performance 总体表现;总体业绩
QXZyiJX} aggregate supply 总体供应
`XhH{*Q"X aggregate surplus 总盈余
`Bw]PO aggregate total 整体总额
"bIb?e2h9G aggregate value 总值;合计价值
Bl*}*S PU aggregated basis 合计基准
~%8P0AP aggregated net chargeable income 合计应课税入息实额
]bJz-6u#: aggregation 合并计算;合计;总和
QJ3#~GYNr aggregation of incomes of husband and wife 夫妇入息合并计算
oX;.v9a aggregation of property 财产的总和
N^dQX,j agio 差价;贴水
HJ]xZ83pC 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》
|L8
[+_m Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
V2ih/mh 《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》
Xva(R<W7d< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
bAPMD 《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》
G;3%k.{ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
7-``J#9= 《香港政府和大韩民国政府关于相互促进和保护投资协定》
VD$5 Djq agreement for a settlement 授产协议
1>OlBp agreement for assignment 转让协议
E=N$JM agreement for sale 售卖协议;买卖协议
Z^:_,aJ? agreement for sale and purchase 买卖协议
g#=<;X2 agreement for the payment of interest 支付利息协议
>I|8yqbfm agreement for the repayment of money 还款协议
st;iGg agreement of reinsurance 再保险协议
dMH_:jb Agricultural Bank of China 中国农业银行
GLn=*Dh# air passenger departure tax 飞机乘客离境税
Tb$))O} Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
3)y1q>CQf airport tax 机场税
9h amxi alcohol duty 酒精税
q1T)H2S alienation 让与;让渡;转让
I&{T 4.B:U alimony 生活费;赡养费
s`jlE|jtN All Ordinaries Index [AOI] 所有普通股指数
l S)^8 all risks 全险;综合险
{+WBi(=W All Sales Record for Stock Market 《股票市场成交报告》
w6i2>nu_O Allied Capital Resources Limited 新联财务有限公司
pM?~AYWb all-items index [Consumer Price Index] 总指数〔消费物价指数〕
oI;ho6y) allocation letter 拨款信件
|n/;x$Cb allocation of fund 分配款项;预留款项
E{<#h9=> allocation of profit 利润分配;溢利分配
t,?,T~#9 allocation warrant 拨款令
2%sZaM allotment 分配;配股
(dq_,LI allotment notice 股份配售通知;配股通知
o]q~sJVk6 allotment of shares 股份分配
u]Ku96! allowable 可获宽免;免税的
6sBt6?_T allowable business loss 可扣除的营业亏损
F:!6B b C allowable expenses 可扣税的支出
B/wD~xC?x allowance 免税额;津贴;备抵;准备金
HG;;M6 allowance for debts 债项的免税额
hOwb
allowance for depreciation by wear and tear 耗损折旧免税额
`(FjOd
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gsbr8zwG, allowance for inflation 为通货膨胀而预留的款项;通胀准备金
C2}y#A I allowance for repairs and outgoings 修葺及支出方面的免税额
v>]g="5}8 allowance to debtor 给债务人的津贴
WT'-.UX m alteration of capital 资本更改
)Ka-vX)D@ alternate trustee 候补受托人
J<0{3pZY amalgamation 合并
9wYm(7M6 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
wa8jr5/k" ambit of charges 征税范围;收费范围
8ttJ\m amended valuation 经修订的估值
%JM$] American Commodities Exchange 美国商品交易所
qWhW4$7x American Express Bank Limited 美国运通银行
Wx:v~/r American Stock Exchange 美国证券交易所
I=kqkuW amortization 摊销
ZaYiby@Ci amount due from banks 存放银行同业的款项
g8Ex$,\, amount due from banks abroad 存放海外银行同业的款项
,Z~`aHhr amount due from holding companies 控股公司欠款
!T,<p
amount due from local banks 存放本港银行同业的款项
x4I!f)8Q amount due to banks 银行同业的存款
|dgiW"tUm amount due to banks abroad 海外银行同业的存款
F9
r5 Z amount due to holding companies 控股公司存款
h9QM
nH' amount due to local banks 本港银行同业的存款
SaXt"Ju,AH amount due to outport banks 外埠银行同业的存款
Pvc)-A amount for note issue 发行纸币的款额
gD9CA* amount of bond 担保契据的款额
!-lI<$S: amount of consideration 代价款额
N;3!oo4 amount of contribution 供款数额
sfX~X/ amount of indebtedness 负债款额
uOA/r@7I}S amount of principal of the loan 贷款本金额
juR>4SH amount of rates chargeable 应征差饷数额
uppa`addK amount of share capital 股本额
HPt3WBRzS; amount of sums assured 承保款额
VW*%q0i- amount of variation 变动幅度
CtCReH03 amount of vote 拨款数额
$`|hF[tv amount payable 应付款额
C~h#pAh amount receivable 应收款额
Qn$'bK2V Amsterdam Stock Exchange 阿姆斯特丹证券交易所
oJTEN}fL analysis 分析
k* C69 ancillary risk 附属风险
l$gJ^Wf2gY annual account 周年帐目;周年帐目报表;年度决算;年结
A;;#]]48 annual accounting date 年结日期
=3035{\ annual allowance 每年免税额;年积金;年度津贴;年津
nX (bVT4i annual balance 年度余额
}k VC]+ annual disposable income 每年可动用收入
}dN\bb{# annual estimates 周年预算
j\>&]0-Iq annual fee 年费
".>#Qp% annual general meeting 周年大会
GJB+]b- annual growth rate 年增率;每年增长率
u&l;\w annual long-term supplement 长期个案每年补助金
CH4Nz'X2 annual pensionable emolument 可供计算退休金的年薪
6>WkisxG annual report 年报
jWUrw Annual Report on the Consumer Price Index 《消费物价指数年报》
{ 4j<X5V annual return 周年报表;周年申报表;每年报税表格
:zU4K=kR Annual Return Rules 《周年报表规则》
~!({Unt+' annual review of consumer prices 每年消费物价回顾
8WytvwB} annual roll-forward basis 逐年延展方式
c +]r annual salary 年薪
I0F[Z\U annual statement 年度报表;年度决算表
t\/H. Hb Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
TgcCR:eL= annuitant 年金受益人
1'hpg>U annuity 年金
(]q
([e annuity contract 年金合约
<#:iltO annuity on human life 人寿年金
oO
tjG3B({ antecedent debt 先前的债项
%`bs<ZWT ante-dated cheque 倒填日期支票
%Ik5|\ob? anticipated expenditure 预期开支
(')t>B1Z anticipated net profit 预期纯利
;j T{<
Y anticipated revenue 预期收入
12
) anti-inflation measure 反通货膨胀措施
%1{S{FB anti-inflationary stance 反通货膨胀立场
q?j7bp] apparent deficit 表面赤字
%`$bQU apparent financial solvency 表面偿债能力
>J9Qr#=H2 apparent partner 表面合伙人
E/H9# application for personal assessment 个人入息课税申请书
@g[ijs\ application of fund 资金应用
Ov(k:"N application to release as liquidator and to destruct the books of accounts and documents
hWt_}' 申请免除清盘人职务及毁灭帐簿与文件
Xn"#Zy_ appointed actuary 委任精算师
#bd=G(o~6 appointed auditor 委任核数师;委任审计师
1jx?zvE, appointed trustee 委任的受托人
OFohyy( appointer 委任人
$~8gh>`] apportioned pro rata 按比例分摊
&5HI apportionment 分配;分摊
yFAUD
ro Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
QO$18MBcc apportionment formula 分摊方程式
<@M5 C-hH apportionment of estate duty 遗产税的分摊
2_Lu0Yrg appraisal 估价;评估
Lj /^cx appreciable growth 可观增长
W(qK?"s2 appreciable impact 显着影响
n!zB+hW appreciable increase 可观增长
):Fg {7b]n appreciation 增值;升值
Wgf
f+7k appreciation against other currencies 相对其他货币升值
9vi+[3s/=; appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_&HFKpHQ appreciation tax 增值税
vmgd appropriation 拨款;拨用;拨付
jXx~5 appropriation account 拨款帐目
%5L~&W}^" Appropriation Bill 拨款法案
l%V+]skS appropriation-in-aid system 补助拨款办法
fbI5!i#lz approved assets 核准资产
iw.F8[}) approved basket stock 认可一篮子证券
-.)f~#8 approved budget 核准预算
<e Y2}Ml approved charitable donation 认可慈善捐款
~I")-2"B approved charitable institution 认可慈善机构
h/5V~ :) approved currency 核准货币;认可货币
T pCXe\W approved estimates 核准预算
rE"FN~9P approved estimates of expenditure 核准开支预算
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[V{ approved overseas insurer 核准海外保险人
$m)eO8S+ approved overseas trust company 核准海外信托公司
qW3XA$g|j' approved pooled investment fund 核准汇集投资基金
+^J&x>5 approved provident fund scheme 认可公积金计划
`_D A! approved provision 核准拨款
zq5N@dF approved redeemable share 核准可赎回股份
6oWFj eZ0 approved regional stock 认可地区性证券
|s#,^SJ0 approved retirement scheme 认可退休金计划
cm!vuoB~~ approved subordinated loan 核准附属贷款
* k\;G? arbitrage 套戥;套汇;套利
L]YJ#5 arbitrageur 套戥者;套汇者
hB'rkjt arbitrary amount 临时款项
9a:(ab' arrangement 措施;安排;协定
C^?/9\
arrears 欠款
jz3f{~ arrears of pay 欠付薪酬
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JlM{N6+ arrears of revenue 逾期未收税款;逾期未收的帐项
Z%sTj6Th articles of association 组织章程;组织细则;组织章程细则
nF-l4 = Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
B8wGWZ@ ascertainment of profit 确定利润
5-4 "Asia Clear" “亚洲结算系统”
v%#@.D!) Asia Commercial Bank Ltd. 亚洲商业银行有限公司
>d;U>P5. Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
f!7fz~&Sh Asian Development Fund [ADF] 亚洲发展基金
,jnaa (n Asian dollar bond 亚洲美元债券
V%*91t _ Asian dollar market 亚洲美元市场
r{*Qsaw Asian dollar rate 亚洲美元利率
bz1`f >%l Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
'Q*.[aJt Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
lNe5{'OrO asked price 沽盘;喊价;索价;卖方报价
"Z';nmv'N assessable income 应评税入息
f. h3:_r assessable loss 应评税亏损
$U&p&pgH=W assessable profit 应评税利润
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v$PEy assessable value 应评税值
Gp_flGdGQ assessed profit 估定利润
i1{)\/f3 assessed value 经评估价值
^Ux.s Q assessment 评税;评定;估价;评税单
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EYUP assessment number 评税编号;估价编号
[:izej(\ assessment of additional tax 补加税评税
v)vogtAQa assessment of performance 业绩评估;实绩评价
(\'lV8}U Assessor 评税主任
E.B6u, Te asset price bubbles 资产价格泡沫
A'uubFRL2[ asset-backed securities 具资产保证的证券
75h]#k9\ assets accretion 资产增值
?nJv f assets and liabilities 资产与负债
TPj,4&| assets betterment statement 资产递增表;资产改进表
8XCT[X assets lending 实物放款;有抵押贷款
ZP:+ '\&J assets of the company passing on the death 死者去世时转移的公司资产
uxX 3wY;M assets pledged as security for liabilities 用作负债抵押的资产
^]/V-!j assets portfolio 资产投资组合
'8^cl:X assets price 资产价格
iYW<qgz assets quality 资产质素
`/G9*tIR8g assets realization 资产变现
-lfbn=3 assets refinancing arrangement 资产再集资安排
{rF9[S"h assets securitization 资产证券化
}_}LaEYAo assets situated outside Hong Kong 在香港以外地方的资产
xgsEe3| assets stripping 削减资产;拆卖资产
G[d]t$f= assets value 资产值
T7Y+ WfYh assignee 承让人
$|@-u0sv assignment 转让;转让书;转让契
;iN[du assignment of interest 权益转让
1yS:` assignment of letters patent and trade mark 专利证书及商标转让
'^Q$:P{G? assignment of property 物业转让;物业转让书
/*6[Itm_h assignment right 转让权
ihct~y-9W assignor 转让人
?5[$d{ Gjl associate 有联系的人;有关连人士;相联者;合伙人;联系人
!6 kn>447Y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
3z k},8fu associate member 附属会员
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B<7 associated body corporate 相联法人团体
WxJaE;`Ige associated company 相联公司;联属公司
L 'e|D=y associated corporation 相联法团
Nah\4-75& Association of Chartered Certified Accountants [ACCA] [United Kingdom]
8yswi[ 公认会计师公会〔英国〕
R<r,&X?m Association of Futures Exchange Brokers 香港期货经纪协会
M3fTUCR Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
n482?Wp association of underwriters 承保人组织
nbv}Q-C assumption of control 接管
7a4Z~r27/ assurance 担保;保险;转易;转易书
8qUNh# assurance of interest 权益的转易
t#!AfTY$w at 19XX price 按一九XX年价格计算
.|:R#VW at a discount 按赔价计算;按贴水价格计算;打折扣
Jg&f. at a premium 按溢价计算;按升水价格计算
U*BI/wZ at call 通知付款;按通知
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Q1&Z at constant market price 按固定市价计算
wO]H+t at constant price 按固定价格计算
usU6, at cost 按成本计算
#=ko4?Wr( at current market price 按当时市价计算;按现时市价计算
}'p*C$ at current price 按当时价格计算;按现时价格计算
j^/^PUR at factor cost 按要素成本计算;按生产要素成本计算
z>*\nomOn= at money-of-the-day price 按付款当日价格计算
TQpR' at or better 按指定或较佳价位〔买卖指令〕
F\<{:wu at par 按面值计算;平价
,9buI=' at sight 见票即付
)'/xNR at the close 按收市盘
rj29$d?Y9 at the opening 按开市盘
rLp0)Go attestation 见证;见证条款
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V*]g/; at-the-money option 平价期权
Xk :_aJ attorney 受权人;受托代表人
a!&<jM attornment 新拥有人承认书
0|mCk attributable profit 可归属利润
~qE:Nz0@ attributable share value 可归属股份价值
Rf!$n7& \ Auckland Stock Exchange 奥克兰证券交易所
CSzu$Hnq auction 拍卖
-c[fg+L9 auctioneer 拍卖商
! ^aJS'aq audit 审计;核数
cmp@Ow"c Audit Commission 审计署
Vzh\1cF Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
g]?QV2bX6 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〕
Ki[&DvW: audit review 帐目审查
EiPOY' Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
C jz(-018 audited account 审计帐目;经审计的帐目
nKch:g audited annual account 经审计的周年帐目
?0d#O_la3 audited balance sheet 经审计的资产负债表
}gQnr;lv auditor 核数师;核数主任;审计师
$F@ ,,* auditor's certificate 核数师证明书;审计师证明书
5"L.C32 auditor's report 核数师报告;审计师报告
s[t?At-> Aussie bond 澳元债券
w*7wSP austerity budget 紧缩预算
Dd:48sN:Jq Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
b}ODc]3 Australia All Ordinaries Index 澳洲所有普通股票指数
(I#3![q Australian Dollar [AUD] 澳元
R E9`T Australian Options Market 澳大利亚期权市场
%d0BQ| Australian Securities Commission 澳洲证券事务监察委员会
}n k[WW Australian Society of Certified Practising Accountants 澳洲执业会计师公会
!dwa. lZ&X Australian Stock Exchange 澳大利亚证券交易所
WFfn:WSWU Austrian Schilling [ATS] 奥地利先令
>%c>R'~h authentication 认证;鉴证
l(Uwci authority to purchase 委托购买证;委购书
rrs0|= authorization 认可;核准;授权;授权书
pvdCiYo1r authorization by direction 指示授权
50Ov>(f@7 authorization by instruction 指令授权
/!pJ" @ authorization by warrant 令状授权
\[]4rXZN0 authorization of unit trust 单位信托的认可
N}'2GBqfU4 authorized agent 指定代理人
I$ ?.9&.& authorized capital 法定资本
m :2A[H+ authorized clerk 出市员
dTQW /kAHQ authorized dealer 认可交易商
($,qxPOn authorized financial institution 认可财务机构
N@I=X-7nh| authorized fund 认可基金
TV?MB(mN authorized fund house 获授权的基金公司;认可基金公司
ey`E
E/WV authorized institution 认可机构
n}8}:3" authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
$OaxetPH authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
{Lsl2@22 authorized insurer 获授权保险人;获认可承保人
p<\7" SB= authorized investment 特准投资项目
,HK-mAH authorized person 获授权人
]}9[ys authorized representative 获授权代表
^K:-r !v^ authorized share capital 法定股本
G54`{V4&s automated quotation system 自动报价系统
|+Tq[5&R Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
?:i,%]zxC 自动交易系统〔香港期货交易所有限公司〕
lPg?Fk7AP automatic adjustment mechanism 自动调整机制
-o@L"C> automatic adjustment system 自动调整系统
CrYPcvd6 Automatic Clearing House 自动票据交换所
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~ automatic exchange rates accumulation system 自动化汇率累集系统
^]?juL Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
R|]n;*y automatic teller machine [ATM] 自动柜员机
{vp*m:K autopay 自动转帐
[G"Va_A8 available assets 可用资产
5Rae?*XH available fiscal reserve 现存财政储备
e. R9: available profit 可用利润
ggy9euWV Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
di37 average 平均;平均数;海损
1YtK+,mz average basic salary 平均基本薪金
lLS7K8;4W average consumer expenditure 平均消费开支;一般消费开支
a:F\4x= average cost 平均成本
M[QQi2:& average cost of land production 增辟土地平均成本
{=ATRwUL average daily turnover 平均每日成交额
(P-$tHt average daily wage rate 平均每日工资率
y N,grU( average expenditure pattern 平均开支模式
@iN"]GFjS average growth rate 平均增长率
-]Q\G average net fixed assets 固定资产平均净值
YRU95K[ average of relatives 相对价格平均数
N{uVh;_ average price 平均价格
plM:7#eA average propensity to consume 平均消费倾向;一般消费倾向
,OFNV|S$ average propensity to save 平均储蓄倾向;一般储蓄倾向
]l,,en5V average rate 平均率
KY\=D 2m average revenue 平均收入;平均收益
N t\ZM average stock 平均库存;平均存货
VPb8dv(a3 average yearly rent 平均年租
Qw<&N$ avoidance of double taxation 避免双重课税
LHSbc!Y'. avoidance of tax 避税