A:
Y#!UPhg< A share A股;甲类股份
~3Lg"I abatement of tax 减税;减扣免税额
dU6ou'pf ABN AMRO Bank N.V. 荷兰银行
-9%:ilX~ above-the-line expenditure 线上项目支出;经常预算支出
OglEt[ " above-the-line receipt 线上项目收入;经常预算收入
t|H^`Cv6 ABSA Asia Limited 南非联合亚洲有限公司
~T ]m>A! absolute change 绝对数值变更
'z0:Ccbj absolute expenditure 实际开支
)2pbpbWX> absolute guideline figure 绝对准则数字
GS0;bI4ay absolute interest 绝对权益
f* !j[U/r_ absolute order of discharge 绝对破产解除令
_76PIR{an absolute profit margin 绝对利润幅度
!2 LCLN\ absolute value 实值;绝对值
~c8?>oN( absolutely vested interest 绝对既得权益
8
BY j absorbed cost 已吸收成本;已分摊成本
?{\nf7Y absorption 吸收;分摊;合并
SHvq.lYJ absorption rate 吸收率;摊配率;分摊率
L;
T8?+ x ACB Finance Limited 亚洲商业财务有限公司
CKtB-a acceptable form of reciprocity 合理的互惠条件
ST2.:v;lb acceptable rate 适当利率;适当汇率
k>F'ypm acceptance agreement 承兑协议
Ao&\E cIOT acceptance for honour 参加承兑
3;)>Fs; acceptor 承兑人;接受人;受票人
d_AK`wR acceptor for honour 参加承兑人
FqkDKTS\& accident insurance 意外保险
wAX1l*` Accident Insurance Association of Hong Kong 香港意外保险公会
l]@&D#3ZM accident insurance scheme 意外保险计划
RSr
%n1 accident year basis 意外年度基准
&K[_J accommodation 通融;贷款
&J55P]7w accommodation bill 通融票据;空头票据
ji1viv accommodation party 汇票代发人
;lq;X{/ account balance 帐户余额;帐户结余
;>506jZ account book 帐簿
M8INk,si account collected in advance 预收款项
z3`-plE account current book 往来帐簿
h"Xg;(K account of after-acquired property 事后取得的财产报告
y#>,+a#5 account of defaulter 拖欠帐目
VOKZ dC- account payable 应付帐款
$@sEn4h account payee only [A/C payee only] 只可转帐;存入收款人帐户
WzAb|&? account receivable 应收帐款
0T@ Zb={ account receivable report 应收帐款报表
.EpV;xq} account statement 结单;帐单;会计财务报表
$h^wG)s2P account title 帐户名称;会计科目
E_Im^a accountant's report 会计师报告
gG
uZ8:f Accountant's Report Rules 会计师报告规则
{xwm^p(f accounting and auditing procedure 会计与审计程序;会计与核数程序
^=C{.{n Accounting Arrangements 《会计安排》
0F@"b{&0 accounting basis 会计基础
Acnl^x7Y1 accounting by Official Receiver 破产管理署署长呈交的帐目
aF)1Nm[ Accounting Circular 《会计通告》
aki_RG>U' accounting class 会计类别
7P"| J\ accounting date 记帐日期;会计结算日期
"nZ*{uv accounting for money 款项核算
E8>Rui@9 Accounting Officer 会计主任
.9R
[*< accounting period 会计报告期;会计期
OH;b"] accounting policy 会计政策;会计方针
#rxVd
7f accounting practice 会计惯例
RD\ accounting principle 会计准则
M9EfU accounting record 会计记录
8*8Zc/{ accounting report 会计报告
6WV\}d: Accounting Services Branch [Treasury] 会计事务部〔库务署〕
m6n?bEl6I Accounting Society of China 中国会计学会
d_4T}%q accounting statement 会计报表
1v,Us5s<"6 accounting system 会计制度;会计系统
y|CP;:f; accounting transaction 会计事项;帐务交易
Xg<*@4RD8 accounting treatment 会计处理
gfsI6/Y accounting year 会计年度
iOwx0GD.n accretion 增值;添加
`jzTmt accrual 应计项目;应累算数目
W- i&sUgy accrual basis 应计制;权责发生制
t>1Z\lE\" accrual basis accounting 应计制会计;权责发生制会计
<.pU,T/ accrue 应累算;应计
C3< m7h accrued benefit 应累算利益
8i6Ps$T accrued charges 应计费用
v[#9+6P= accrued cumulative preference share dividend 应累算的累积优先股股息
hfnN@Kg?B} accrued expenses 应累算费用
.gG1kW A- accrued interest payable 应付利息;应计未付利息
Uu!f,L;ty accrued interest receivable 应收利息;应计未收利息
,stN accrued right 累算权益
m<{<s T accruing profit 应累算的利润
$rz=6h accumulated fiscal reserve 累积财政储备
s4 6}s{6 accumulated profit 累积利润;滚存溢利
ZN!4; accumulated reserve 累积储备
dYSr4pb accumulation of surplus income 累积收益盈余
M7+nW ; e% acquired assets 既得资产
+|bmT acquisition 收购;购置;取得
ZZcEt acquisition cost 购置成本
W5?yy>S6N acquisition expenses 购置费用
h.-@ F acquisition of 100% interest 收购全部股权
fQL"O}Z acquisition of control 取得控制权
}| J79s2M acquisition of fixed assets 购置固定资产
rA2g& acquisition of shell “买壳”
*NkA8PC acquisition price 收购价
5QPM t^ act of God 天灾
Eq$&qV-?( acting partner 执事合伙人
`D`sr[3n active market 买卖活跃的市场;交投畅旺的市场;旺市
Np'2}6P active partner 积极参与的合伙人
$-#Yl&?z9 active trading 交投活跃
IX*idcxR actual circulation 实际流通
'd+NVj{C actual cost 实际成本
A,\6nO67 actual expenditure 实际开支;实际支出
mjWU0Gh%* actual income 实际入息;实际收入;实际收益
WcHgBbNe actual market 现货市场
vhsk0$f actual price 现货价;实际价格
H2
$GIY actual profit 实际利润
3l3+A+n actual quotation 实盘;实际价位;实际报价
,hq)1u actual year basis 按实际年度计算
7<%<Ff@^)O actuals 实货
-8r actuarial investigation 精算调查
Qtbbb3m; actuarial principle 精算原则
.A-]_98Z actuarial report 精算师报告
Ps%qfL\ Actuarial Society of Hong Kong 香港精算学会
dxZu2&gi actuarial valuation 精算师估值
?;vgUO actuary 精算师
;]gP@ h/ ad referendum agreement 暂定协议;有待覆核的协定
YnxRg ad valorem duty 从价税;按值征税
'XzXZJ[uq ad valorem duty system 从价税制
iC W*]U ad valorem fee 从价费
4hAl-8~Q6 ad valorem tariff 从价关税
K_2|_MLlZ additional allowance 额外免税额
;9~6_@,@o additional amount for unexpired risk 未过期风险的额外款额
+)j1.X additional assessable profit 补加应评税利润
^5A
t?I8 additional assessment 补加评税
H ,+?
t additional commitment 额外承担
^s@8VAwi additional commitment vote 额外承担拨款
/9zE^YcT additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
W?eu!wL#p additional dependent parent allowance 供养父母额外免税额
0pJ
":Q/2) additional provision 额外拨款
\0mb
3Q' additional stamp duty 附加印花税
)$`wIp additional tax 补加税罚款;补加税款
q^A+<d Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
m;D- u>o adjudged bankrupt 被裁定破产
`)T~psT adjudicated bankrupt 裁定破产人
-K
rxMi adjudication fee 裁定费;评定印花税额手续费;评估契据费
*P 3V adjudication of bankruptcy 裁定破产;宣告破产
)ZBY* lk9 adjudication of insolvency 裁定无力偿还债务
-s|}Rh?Y adjusted actual 经调整的实数;调整后的实数
7<jZ`qdq_ adjusted current assets 经调整的流动资产;调整后的流动资产
WdZ:K, adjusted figure 经调整的数字;调整后的数额
4<cz--g adjusted liabilities 经调整的负债;调整后的负债
b8%C*r7 adjusted loss 经调整的亏损;调整后的亏损
>[Ye 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
rHf&:~ adjusted profit 经调整的利润;调整后的利润
!!4Qj adjusted surplus 经调整的盈余额;调整后的盈余额
Hewd4k adjusted value 经调整的价值;调整后的价值
52b*[tZ adjustment 调整;修订;理算〔保险〕
aB]m*~ adjustment centre 调剂中心
lj{VL}R adjustment lag 调整过程的时间差距;调整时差
fx@j?*Qb adjustment mechanism 调整机制
u$D*tqxG adjustment of loss 亏损调整
0]D{Va adjustment process 调整过程;调整程序
$8p7 D?Y adjustment range 调整幅度
lip[n;Ir> administered exchange rate 受管制汇率
xS7$%w[' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
!q-f9E4` administration expenses 行政费用
,o^y`l administration fee 手续费;行政费
P\]B< administration in bankruptcy 破产管理
S.Z9$k% administration order 遗产管理令
M[ z)6. administrator 管理人;遗产管理人
TLd `1Ac administrator of the estate 遗产管理人
C-8qj> admission of debt 债项承认书
h Xb%;GL admission of proof 接纳债权证明
avy"r$v_& advance 放贷款项;垫付款项;预支款项;预付款项
<,AS8^$X[ advance account 暂支帐目;预付款帐户
N`E-+9L) advance compensation 预付补偿金
0QvT advance from shareholder 股东垫款
(ZL sB{r^ advance pending reimbursement 预支以待日后付还
T \CCF advanced economy 先进经济体系
YPzU-:3 advancement 预付;预付财产
V97,1` advances warrant 垫款令
wZ4tCZA advancing 贷出
I+ es8 adverse balance 逆差
\`, [)` adverse exchange 逆汇
oG7q_4+& advertisement addressed to shareholders 在报章刊登的致股东通告
p~ .8\bI= advice for collection 托收通知书
q %0Cg= advice of drawing 提款通知书;汇票通知书
n!6Z]\8~$ advice of payment 付款通知
|oub!fG4 Advisory Committee [Securities and Futures Commission]
t8+_/BXv 谘询委员会〔证券及期货事务监察委员会〕
$5L0.$Tj Advisory Committee on Diversification 经济多元化谘询委员会
X[2[!)Rk affidavit 誓章;遗产申报誓章
'TTUN=y affidavit of no receipt 述明无收款的誓章
+[J/Zw0{ affiliate 联号;联营公司;附属公司
m=Q[\.Ra affiliated company 附属公司;联号;联营公司
s/:Fwr4q#a affirmation [estate duty] 非宗教式宣誓〔遗产税〕
0wFH!s/B affordability 负担能力
4d_s%n?C African Development Bank [AfDB] 非洲开发银行
J(#mtj>v_ after-acquired property 事后取得的财产
4t/&. after-hours dealing 市后交易
l%Gw_0.?e after-tax profit 税后盈利;税后利润;税后溢利
'!P"xBVAu agency agreement 代理协议
Qm8)4?FZ agency expenses 代理机构的开支
>K# ,cxY agency fee 代理费
)2DQ>cm Agency Law 《代理法》
4wi(? agent 代理人;承销人
b dJ+@r agent of company 公司代理人
CC;! <km agent's fee 代理人费;经纪费
0t#g} aggregate 总计;总数;总体数字
]O{u tm aggregate amount 总款额;总额
"+?Cz!i aggregate assets and liabilities 总体资产与负债
fWF|,A>>b aggregate at constant price 按固定价格计算的总体数字
^). ) aggregate demand 总需求
D;Gq)]O aggregate gross position 总持仓量
OzT#1T1'c aggregate limit 总限额
Dml*T(WM> aggregate of salaries tax 合计薪俸税
XJ!(F#zc aggregate performance 总体表现;总体业绩
o{*ay$vA] aggregate supply 总体供应
0)9"M.AIvo aggregate surplus 总盈余
55t\B ms{ aggregate total 整体总额
l7JY]?p aggregate value 总值;合计价值
5cK@WE: aggregated basis 合计基准
Px5t,5xT8 aggregated net chargeable income 合计应课税入息实额
'SLE;_TD aggregation 合并计算;合计;总和
o5\b'hR*# aggregation of incomes of husband and wife 夫妇入息合并计算
n:U>Fj>q aggregation of property 财产的总和
0Q5 93F agio 差价;贴水
DWt*jX * Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
4$,,Ppn Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
%~j2 ('Y 《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》
7GZgu$' Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
BpO9As 1um 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
1\dn1Hh Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
)a=/8ofe 《香港政府和大韩民国政府关于相互促进和保护投资协定》
NHw x:-RH agreement for a settlement 授产协议
gM>=%/. agreement for assignment 转让协议
&X`u9 V agreement for sale 售卖协议;买卖协议
5j"1z1_& agreement for sale and purchase 买卖协议
SbsouGD,{ agreement for the payment of interest 支付利息协议
'mdM q=VI agreement for the repayment of money 还款协议
:f'&z47 agreement of reinsurance 再保险协议
{OT:3SS7 Agricultural Bank of China 中国农业银行
5 waw`F air passenger departure tax 飞机乘客离境税
g"Qh]: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
v_PdOp[
k airport tax 机场税
lf>nbvp alcohol duty 酒精税
BzpP7 ZWV alienation 让与;让渡;转让
:^C'<SY2Gs alimony 生活费;赡养费
SC#sax4N!= All Ordinaries Index [AOI] 所有普通股指数
oJ*1>7[ J all risks 全险;综合险
6S?x
D5( All Sales Record for Stock Market 《股票市场成交报告》
OySy6IN]q Allied Capital Resources Limited 新联财务有限公司
_-cK{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
,7|;k2 allocation letter 拨款信件
<
/p8r allocation of fund 分配款项;预留款项
Mo|wME#M allocation of profit 利润分配;溢利分配
v4*rPGv allocation warrant 拨款令
% U`xu. allotment 分配;配股
Em13dem allotment notice 股份配售通知;配股通知
N~=A allotment of shares 股份分配
[A~G- allowable 可获宽免;免税的
i cUT<@0 allowable business loss 可扣除的营业亏损
U[_8WJ7+ allowable expenses 可扣税的支出
(UEXxUdQ_Q allowance 免税额;津贴;备抵;准备金
3$M3Q]z allowance for debts 债项的免税额
0? Yz]+{C allowance for depreciation by wear and tear 耗损折旧免税额
E\2Ml@J allowance for funeral expenses 殡殓费的免税额
8{&["? allowance for inflation 为通货膨胀而预留的款项;通胀准备金
Sn3:x5H,l allowance for repairs and outgoings 修葺及支出方面的免税额
#P2;K
dDO allowance to debtor 给债务人的津贴
CfT/R/L alteration of capital 资本更改
f1{z~i9@$ alternate trustee 候补受托人
['X[qn amalgamation 合并
{LE&ylE ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
"Q+83adY4x ambit of charges 征税范围;收费范围
I#A2)V0P) amended valuation 经修订的估值
(!K+P[g American Commodities Exchange 美国商品交易所
NVIWWX9? American Express Bank Limited 美国运通银行
>`V}U*}*H American Stock Exchange 美国证券交易所
e`UQz$4! amortization 摊销
Ef7:y|? amount due from banks 存放银行同业的款项
`U`#I,Ln[ amount due from banks abroad 存放海外银行同业的款项
c5i%(!> amount due from holding companies 控股公司欠款
RU!?-#* amount due from local banks 存放本港银行同业的款项
PE@+w#i7* amount due to banks 银行同业的存款
eS!C3xC;J] amount due to banks abroad 海外银行同业的存款
"/%89 HMD amount due to holding companies 控股公司存款
*07sK1wW amount due to local banks 本港银行同业的存款
&d$~6'x* amount due to outport banks 外埠银行同业的存款
u>cC O'q amount for note issue 发行纸币的款额
6p<`h^ amount of bond 担保契据的款额
A[/I#Im7 amount of consideration 代价款额
):6- amount of contribution 供款数额
{E,SHh amount of indebtedness 负债款额
O+.*lo amount of principal of the loan 贷款本金额
QocQowz amount of rates chargeable 应征差饷数额
D$Kea
amount of share capital 股本额
o<VP'F{p amount of sums assured 承保款额
E'dX)J9e$/ amount of variation 变动幅度
FRyPeZR amount of vote 拨款数额
-@bp4Z= amount payable 应付款额
v|+5:jFOqb amount receivable 应收款额
9R]](g# Amsterdam Stock Exchange 阿姆斯特丹证券交易所
H7IW"UkBR analysis 分析
lH1g[ )) ancillary risk 附属风险
Cv TwBJy1 annual account 周年帐目;周年帐目报表;年度决算;年结
xks?y.wA annual accounting date 年结日期
f]_mzF=& annual allowance 每年免税额;年积金;年度津贴;年津
g6' !v annual balance 年度余额
!=zx annual disposable income 每年可动用收入
~$aTM_4 annual estimates 周年预算
@phN|;? annual fee 年费
kojG-M annual general meeting 周年大会
Ph)|j&] annual growth rate 年增率;每年增长率
#EwK"S~ annual long-term supplement 长期个案每年补助金
o~~ 9!\ annual pensionable emolument 可供计算退休金的年薪
yq*JdTF annual report 年报
%8D?$v"#Z Annual Report on the Consumer Price Index 《消费物价指数年报》
%,? vyY annual return 周年报表;周年申报表;每年报税表格
sv=^k(d3 Annual Return Rules 《周年报表规则》
w~-X>~ } annual review of consumer prices 每年消费物价回顾
{8m1dEC^@Q annual roll-forward basis 逐年延展方式
&va*IR annual salary 年薪
zD_HyGf annual statement 年度报表;年度决算表
%cj58zO|y 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
VK4/82@5 annuitant 年金受益人
IK?]PmN4} annuity 年金
Ar`\ N1a annuity contract 年金合约
'G
Y/Q5 annuity on human life 人寿年金
$c9=mjwH antecedent debt 先前的债项
qy9i9$8 ante-dated cheque 倒填日期支票
tR O IBq| anticipated expenditure 预期开支
1f;or_f#k? anticipated net profit 预期纯利
PW^ 8;[\QP anticipated revenue 预期收入
Xu%d,T$G anti-inflation measure 反通货膨胀措施
hho%~^bn( anti-inflationary stance 反通货膨胀立场
\^s2W:c apparent deficit 表面赤字
Z:^3Fm->+ apparent financial solvency 表面偿债能力
y< ud('D apparent partner 表面合伙人
<(uTst application for personal assessment 个人入息课税申请书
~,Mr0 application of fund 资金应用
5G oK"F0i application to release as liquidator and to destruct the books of accounts and documents
i*
gKtjx 申请免除清盘人职务及毁灭帐簿与文件
`oPLl0 appointed actuary 委任精算师
Q
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appointed auditor 委任核数师;委任审计师
>]?Jrs appointed trustee 委任的受托人
;_p fwa4 appointer 委任人
x_|>n<Z apportioned pro rata 按比例分摊
2:~cJk{ apportionment 分配;分摊
*I/A,#4r Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
fO+UHSC apportionment formula 分摊方程式
D+hB[*7Fs apportionment of estate duty 遗产税的分摊
L6 kZ2-6 appraisal 估价;评估
[yvt1:q appreciable growth 可观增长
j88=f#< appreciable impact 显着影响
D{W
SKn appreciable increase 可观增长
#~*XDWvIS~ appreciation 增值;升值
A`Q
>h{ appreciation against other currencies 相对其他货币升值
>\&= [C appreciation of the exchange value of Hong Kong dollar 港元汇值上升
? KF=W appreciation tax 增值税
zM\IKo_" appropriation 拨款;拨用;拨付
N+hedF@ZU appropriation account 拨款帐目
n5 >B LtY Appropriation Bill 拨款法案
p4y6R4kyT appropriation-in-aid system 补助拨款办法
_r[r8MB approved assets 核准资产
A$N+9n\ approved basket stock 认可一篮子证券
3Mxz_~ approved budget 核准预算
i#tbdx# approved charitable donation 认可慈善捐款
9D%qXU approved charitable institution 认可慈善机构
)kF2HF approved currency 核准货币;认可货币
YV4
:8At1 approved estimates 核准预算
U(P:J e approved estimates of expenditure 核准开支预算
yW{mK approved overseas insurer 核准海外保险人
oFb\TiLu approved overseas trust company 核准海外信托公司
q _19&;& approved pooled investment fund 核准汇集投资基金
Mc!2mE%47m approved provident fund scheme 认可公积金计划
['?^>jfr approved provision 核准拨款
$\0TD7p approved redeemable share 核准可赎回股份
2c"/QT approved regional stock 认可地区性证券
p8$\uo 9YQ approved retirement scheme 认可退休金计划
:wSJ-\'$ approved subordinated loan 核准附属贷款
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arbitrage 套戥;套汇;套利
ruzMag) arbitrageur 套戥者;套汇者
Z4\tY^NI arbitrary amount 临时款项
nrI"k2oA@ arrangement 措施;安排;协定
Y'2-yB arrears 欠款
bG"6pU arrears of pay 欠付薪酬
<|B$dz?r arrears of revenue 逾期未收税款;逾期未收的帐项
5d> nIKW articles of association 组织章程;组织细则;组织章程细则
v*smI7aH Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
,n^TN{# ascertainment of profit 确定利润
i0VhG:O; "Asia Clear" “亚洲结算系统”
/4(Z`e;0 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
l&\tf`~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
B,r5kQI4 Asian Development Fund [ADF] 亚洲发展基金
sWp{Y. Asian dollar bond 亚洲美元债券
c5Z;%v |y Asian dollar market 亚洲美元市场
\)uy"+ Z` Asian dollar rate 亚洲美元利率
*iPs4Es- Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
K3a>^g Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
)lQN)!.) asked price 沽盘;喊价;索价;卖方报价
f&=K]:WDe assessable income 应评税入息
@gs26jX~2} assessable loss 应评税亏损
bta0?O
# assessable profit 应评税利润
UEN YJ*tnP assessable value 应评税值
jQY>9+t assessed profit 估定利润
-[G/2F' assessed value 经评估价值
'Na|#tPYI assessment 评税;评定;估价;评税单
>oVc5} assessment number 评税编号;估价编号
xWd9%,mDNR assessment of additional tax 补加税评税
}*xC:A%aS assessment of performance 业绩评估;实绩评价
eL>K2Jxq Assessor 评税主任
Z'voCWCd asset price bubbles 资产价格泡沫
5Xp$yX = asset-backed securities 具资产保证的证券
9` OG assets accretion 资产增值
*K]>} assets and liabilities 资产与负债
eUX@9eML assets betterment statement 资产递增表;资产改进表
C}x4#bNK assets lending 实物放款;有抵押贷款
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~s_E assets of the company passing on the death 死者去世时转移的公司资产
2q2p=H>& assets pledged as security for liabilities 用作负债抵押的资产
e@='Q H assets portfolio 资产投资组合
Z}]:x
`fXd assets price 资产价格
pA*D/P- assets quality 资产质素
zfk'>_' assets realization 资产变现
=4YbVA+( assets refinancing arrangement 资产再集资安排
U;x99Go: assets securitization 资产证券化
Z)C:]}Ex assets situated outside Hong Kong 在香港以外地方的资产
zyIza @V( assets stripping 削减资产;拆卖资产
;m-6.AV assets value 资产值
Ej;Vr~Wi assignee 承让人
*5ka.=Qs assignment 转让;转让书;转让契
[{hL F9yPx assignment of interest 权益转让
n,CD4Nv assignment of letters patent and trade mark 专利证书及商标转让
s4\SX, assignment of property 物业转让;物业转让书
qkIA,Kgy assignment right 转让权
[X0k{FR assignor 转让人
[V!^\g\6 associate 有联系的人;有关连人士;相联者;合伙人;联系人
Ws2prh^e( Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
9OrA9r associate member 附属会员
a7QlU=\ associated body corporate 相联法人团体
eyI-s9#t associated company 相联公司;联属公司
&xPOp$Sx~ associated corporation 相联法团
`XQx$I Association of Chartered Certified Accountants [ACCA] [United Kingdom]
;`X`c 公认会计师公会〔英国〕
J>,'P^ Association of Futures Exchange Brokers 香港期货经纪协会
|U;w !0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
yb@X*PW/z association of underwriters 承保人组织
SL?%/$2g=O assumption of control 接管
}'@tA")-) assurance 担保;保险;转易;转易书
*#X+Gngo assurance of interest 权益的转易
?^e*UJNM at 19XX price 按一九XX年价格计算
e
B9m4 at a discount 按赔价计算;按贴水价格计算;打折扣
;XD>$t@ at a premium 按溢价计算;按升水价格计算
IqR[&T)lj at call 通知付款;按通知
O3slabE# at constant market price 按固定市价计算
Yke<Wy1 at constant price 按固定价格计算
2dp*>F0L at cost 按成本计算
20SF<V at current market price 按当时市价计算;按现时市价计算
D@/9+]-, at current price 按当时价格计算;按现时价格计算
E
6>1Fm8%V at factor cost 按要素成本计算;按生产要素成本计算
mI_ 6f~ at money-of-the-day price 按付款当日价格计算
;ph+ZV at or better 按指定或较佳价位〔买卖指令〕
DYy@t^sC at par 按面值计算;平价
LaAgoarN at sight 见票即付
'ugR!o1 at the close 按收市盘
BP7<^`i& at the opening 按开市盘
yKX:Z4I/ attestation 见证;见证条款
vZ1D3ytfG at-the-money option 平价期权
s5_1}KKCs attorney 受权人;受托代表人
^^j|0qshL attornment 新拥有人承认书
g/n"N>L attributable profit 可归属利润
)[^:]}%r attributable share value 可归属股份价值
ThT.iD[ Auckland Stock Exchange 奥克兰证券交易所
m%BMd auction 拍卖
jS5t?0 auctioneer 拍卖商
f"}0j|Gg audit 审计;核数
;I0yQlx|U Audit Commission 审计署
a8lo!e9q Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
/_ hfjCE 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〕
g:@Cg.q8 audit review 帐目审查
|zr)hC
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
A ydy=sj audited account 审计帐目;经审计的帐目
uMq\];7I audited annual account 经审计的周年帐目
6 ^6uK audited balance sheet 经审计的资产负债表
!'6J;Fb# auditor 核数师;核数主任;审计师
t&p:vXF2 auditor's certificate 核数师证明书;审计师证明书
$yR{ZFo auditor's report 核数师报告;审计师报告
@eG#%6"> Aussie bond 澳元债券
^YB\\a9 austerity budget 紧缩预算
T^f&58{ 7 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
] BP^.N= Australia All Ordinaries Index 澳洲所有普通股票指数
2yVGEp^ Australian Dollar [AUD] 澳元
XH_qA[=c] Australian Options Market 澳大利亚期权市场
Cbf,X[u Australian Securities Commission 澳洲证券事务监察委员会
:">~(Rd ZH Australian Society of Certified Practising Accountants 澳洲执业会计师公会
*I;Mp Australian Stock Exchange 澳大利亚证券交易所
s>"WQ|;6 Austrian Schilling [ATS] 奥地利先令
<)0LwkFtB authentication 认证;鉴证
4^jZv$l5 authority to purchase 委托购买证;委购书
@N:3`[oB authorization 认可;核准;授权;授权书
m8j#{[NE authorization by direction 指示授权
:jN;l authorization by instruction 指令授权
G41$oalQ1 authorization by warrant 令状授权
G1n>@Y'j'' authorization of unit trust 单位信托的认可
g'l7Jr3 authorized agent 指定代理人
Q%b46" authorized capital 法定资本
vp9E}ga authorized clerk 出市员
u0$5Fd&X authorized dealer 认可交易商
7u&H*e7 authorized financial institution 认可财务机构
a7 '\* authorized fund 认可基金
=fu_ Jau} authorized fund house 获授权的基金公司;认可基金公司
0 ^-b} authorized institution 认可机构
(HP={MrV authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
"p_[A authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
nG(|7x authorized insurer 获授权保险人;获认可承保人
6`{)p&9 authorized investment 特准投资项目
r0XGGLFuZl authorized person 获授权人
_ jM6ej< authorized representative 获授权代表
fSb@7L authorized share capital 法定股本
u{y5'cJ{ automated quotation system 自动报价系统
{3yws4 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_|2";.1E 自动交易系统〔香港期货交易所有限公司〕
g]hn@{[ automatic adjustment mechanism 自动调整机制
[+[fD automatic adjustment system 自动调整系统
7C6BZ$( Automatic Clearing House 自动票据交换所
}e;p8)]Wl automatic exchange rates accumulation system 自动化汇率累集系统
nh_xbo5L[ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
70 DQ/b automatic teller machine [ATM] 自动柜员机
M3xi 0/. autopay 自动转帐
)-6[Bw available assets 可用资产
wE=8jl* available fiscal reserve 现存财政储备
#IciNCIrG available profit 可用利润
Yv|bUZ@ Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
_d"Y6
0 average 平均;平均数;海损
9#A{C!75(y average basic salary 平均基本薪金
tZ6v@W average consumer expenditure 平均消费开支;一般消费开支
(l,YI"TzT average cost 平均成本
^gVbVz[17 average cost of land production 增辟土地平均成本
ZpP6Q average daily turnover 平均每日成交额
v+,
w{~7RH average daily wage rate 平均每日工资率
A_dYN?^?| average expenditure pattern 平均开支模式
{~
vPq average growth rate 平均增长率
OTr!?xi average net fixed assets 固定资产平均净值
=?QQb> average of relatives 相对价格平均数
"nS{
;: average price 平均价格
vcUM]m8k average propensity to consume 平均消费倾向;一般消费倾向
]&%X(jWyn average propensity to save 平均储蓄倾向;一般储蓄倾向
pz z`4VS: average rate 平均率
6-E4)0\ average revenue 平均收入;平均收益
;Q%19f3,6 average stock 平均库存;平均存货
L``mF(R^ average yearly rent 平均年租
S&g- avoidance of double taxation 避免双重课税
P<w>1
= avoidance of tax 避税