A:
J;e2&gB A share A股;甲类股份
0+ '&`Q!u abatement of tax 减税;减扣免税额
j (d~aqW ABN AMRO Bank N.V. 荷兰银行
Ml5w01O above-the-line expenditure 线上项目支出;经常预算支出
>=>2m2z= above-the-line receipt 线上项目收入;经常预算收入
v?$:@9pAk ABSA Asia Limited 南非联合亚洲有限公司
:cECRm* absolute change 绝对数值变更
o|:b;\)b absolute expenditure 实际开支
"sCRdx]_ absolute guideline figure 绝对准则数字
+\A,&;!SR absolute interest 绝对权益
Qv-_ jZ absolute order of discharge 绝对破产解除令
rlLMT6r.8 absolute profit margin 绝对利润幅度
C!!M%P absolute value 实值;绝对值
TdMruSY absolutely vested interest 绝对既得权益
*fxG?}YT absorbed cost 已吸收成本;已分摊成本
@. l@\4m absorption 吸收;分摊;合并
T -2t.Xs absorption rate 吸收率;摊配率;分摊率
aXYY:; ACB Finance Limited 亚洲商业财务有限公司
Y.UFbrv acceptable form of reciprocity 合理的互惠条件
Vb_4f" acceptable rate 适当利率;适当汇率
,4$>,@WW~ acceptance agreement 承兑协议
0OE:[pR acceptance for honour 参加承兑
x9g#<2w8 acceptor 承兑人;接受人;受票人
X_h}J=33Q acceptor for honour 参加承兑人
cT,sh~-x, accident insurance 意外保险
bE. .P&" Accident Insurance Association of Hong Kong 香港意外保险公会
4$<JHo
@. accident insurance scheme 意外保险计划
cq]6XK-W accident year basis 意外年度基准
~
7s!VR accommodation 通融;贷款
q9_OGd|P accommodation bill 通融票据;空头票据
"8MF_Gu): accommodation party 汇票代发人
7$=InK account balance 帐户余额;帐户结余
0S~rgq|O account book 帐簿
?`ZUR&
20 account collected in advance 预收款项
=,8]nwgo account current book 往来帐簿
HV|,}Wks6s account of after-acquired property 事后取得的财产报告
r19
pZAc account of defaulter 拖欠帐目
Otuf]B^s account payable 应付帐款
S\=Nn7" account payee only [A/C payee only] 只可转帐;存入收款人帐户
)t#W{Gzfmh account receivable 应收帐款
Q
&JUt( account receivable report 应收帐款报表
T8g$uFo account statement 结单;帐单;会计财务报表
i.m^/0! account title 帐户名称;会计科目
5;EvNu accountant's report 会计师报告
,O(hMI85] Accountant's Report Rules 会计师报告规则
=,M5KDk` accounting and auditing procedure 会计与审计程序;会计与核数程序
*]X'( /b_ Accounting Arrangements 《会计安排》
lo+A%\1 accounting basis 会计基础
:F?C)F accounting by Official Receiver 破产管理署署长呈交的帐目
%h@EP[\ Accounting Circular 《会计通告》
&8lZNv8;(p accounting class 会计类别
e7 o.xR accounting date 记帐日期;会计结算日期
3w'tH4C[Y accounting for money 款项核算
Nf\LN$ &8 Accounting Officer 会计主任
o+'6`g'8 accounting period 会计报告期;会计期
0l6.<-f{ accounting policy 会计政策;会计方针
(<9u-HF# accounting practice 会计惯例
8A#;WG accounting principle 会计准则
4hj|cCrO accounting record 会计记录
=^?/+p8k accounting report 会计报告
4pvMd Accounting Services Branch [Treasury] 会计事务部〔库务署〕
hgq;`_;1, Accounting Society of China 中国会计学会
ZECfR>`x accounting statement 会计报表
qE"OB accounting system 会计制度;会计系统
zDG b7S{ accounting transaction 会计事项;帐务交易
z0 3K=aZ accounting treatment 会计处理
9'B `]/L accounting year 会计年度
WyiQoN'q accretion 增值;添加
|6-nbj accrual 应计项目;应累算数目
2>%=U~5 accrual basis 应计制;权责发生制
xqh accrual basis accounting 应计制会计;权责发生制会计
<hyKu
accrue 应累算;应计
GbI/4<)l} accrued benefit 应累算利益
a7opCmL accrued charges 应计费用
l/5
hp. accrued cumulative preference share dividend 应累算的累积优先股股息
[/r(__. accrued expenses 应累算费用
`a/`,N accrued interest payable 应付利息;应计未付利息
_[BP0\dPW accrued interest receivable 应收利息;应计未收利息
hZb_P\1X accrued right 累算权益
E1
2uZ$X accruing profit 应累算的利润
FS O).=# accumulated fiscal reserve 累积财政储备
F== p<lrs accumulated profit 累积利润;滚存溢利
XiWmV ? accumulated reserve 累积储备
K&-"d/QuLg accumulation of surplus income 累积收益盈余
!N^@4* acquired assets 既得资产
m&3xJuKih acquisition 收购;购置;取得
~}
~4 acquisition cost 购置成本
/;$[E acquisition expenses 购置费用
!ohN!P7& acquisition of 100% interest 收购全部股权
Kg]J/|0\ acquisition of control 取得控制权
tH4B:Bgj! acquisition of fixed assets 购置固定资产
#'`{Qv0,
acquisition of shell “买壳”
KI.hy2?e acquisition price 收购价
vY3h3o act of God 天灾
n@3>6_^rwT acting partner 执事合伙人
Q>z8IlJ} active market 买卖活跃的市场;交投畅旺的市场;旺市
y~V(aih}D active partner 积极参与的合伙人
*-X[u: active trading 交投活跃
%BODkc Zh actual circulation 实际流通
PA*5Bk="q actual cost 实际成本
"[N!m1i:{ actual expenditure 实际开支;实际支出
;tf=gdX; actual income 实际入息;实际收入;实际收益
DY*N|OnqJ actual market 现货市场
EU#^7 actual price 现货价;实际价格
|7~<Is~* actual profit 实际利润
>$7B
wO actual quotation 实盘;实际价位;实际报价
zH
r_!~ actual year basis 按实际年度计算
Z\sDUJ actuals 实货
]4e;RV-B actuarial investigation 精算调查
zt%Mx>V@ actuarial principle 精算原则
z$sGv19pB actuarial report 精算师报告
pgo$61 Actuarial Society of Hong Kong 香港精算学会
DmcZta8n] actuarial valuation 精算师估值
8P`"M#fI actuary 精算师
eMzk3eOJ ad referendum agreement 暂定协议;有待覆核的协定
5)40/cBe ad valorem duty 从价税;按值征税
46;uW{EY ad valorem duty system 从价税制
5h*p\cl!Y ad valorem fee 从价费
{;oPLr+Z ad valorem tariff 从价关税
J}t%p(mb additional allowance 额外免税额
:(%5:1W additional amount for unexpired risk 未过期风险的额外款额
lTsjxw
o additional assessable profit 补加应评税利润
"@ n%Z additional assessment 补加评税
dh\P4 additional commitment 额外承担
=(^3}x
additional commitment vote 额外承担拨款
mE[y SrV additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
V]^$S"Tv additional dependent parent allowance 供养父母额外免税额
X8\GzNE~R additional provision 额外拨款
HaYo!.(Fv additional stamp duty 附加印花税
;*J additional tax 补加税罚款;补加税款
:Dp0?&_ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
*zLMpL_ adjudged bankrupt 被裁定破产
5r0YA
IJ adjudicated bankrupt 裁定破产人
lhJ'bYI adjudication fee 裁定费;评定印花税额手续费;评估契据费
:6dxtl/{b: adjudication of bankruptcy 裁定破产;宣告破产
Y);=TM6s adjudication of insolvency 裁定无力偿还债务
I1J-)R+ adjusted actual 经调整的实数;调整后的实数
*1"+%Z^ adjusted current assets 经调整的流动资产;调整后的流动资产
=~gvZV-< adjusted figure 经调整的数字;调整后的数额
9YGY,sx adjusted liabilities 经调整的负债;调整后的负债
JXxwr)i adjusted loss 经调整的亏损;调整后的亏损
Xa&kIq}(g 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
/wv0i3_e
adjusted profit 经调整的利润;调整后的利润
<3
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'%;m?t%q adjusted value 经调整的价值;调整后的价值
nt<]d\o0 adjustment 调整;修订;理算〔保险〕
d-%hjy3N adjustment centre 调剂中心
Sjj6q` adjustment lag 调整过程的时间差距;调整时差
@)}L~lb[) adjustment mechanism 调整机制
Y-9I3?ar adjustment of loss 亏损调整
c@Is2
9t* adjustment process 调整过程;调整程序
l-3~K-k<@ adjustment range 调整幅度
18Emi<&A administered exchange rate 受管制汇率
e+|sSp A Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
p<%d2@lp administration expenses 行政费用
4ppz,L,4 administration fee 手续费;行政费
JGZBL{8 administration in bankruptcy 破产管理
I =#$8l.* administration order 遗产管理令
8EYkQ administrator 管理人;遗产管理人
~6gPS
13 administrator of the estate 遗产管理人
@F>D+=hS admission of debt 债项承认书
[>9is=>o. admission of proof 接纳债权证明
gDzK{6Z} advance 放贷款项;垫付款项;预支款项;预付款项
u&e~1?R advance account 暂支帐目;预付款帐户
YkADk9fE advance compensation 预付补偿金
A}w/OA97RO advance from shareholder 股东垫款
?A0)L27UE& advance pending reimbursement 预支以待日后付还
sos5Y} advanced economy 先进经济体系
z9"U!A4 advancement 预付;预付财产
.Y|!:t| advances warrant 垫款令
$Kd>:f=A advancing 贷出
7$#u adverse balance 逆差
kf9X$d6 adverse exchange 逆汇
; @X<lCk advertisement addressed to shareholders 在报章刊登的致股东通告
Bp{Ri_&A advice for collection 托收通知书
bK7J} 8hH advice of drawing 提款通知书;汇票通知书
&3&HY:yF advice of payment 付款通知
g{LP7D;6 Advisory Committee [Securities and Futures Commission]
H*6W q 谘询委员会〔证券及期货事务监察委员会〕
R-14=|7a- Advisory Committee on Diversification 经济多元化谘询委员会
#;S*V" affidavit 誓章;遗产申报誓章
v^PO|Z affidavit of no receipt 述明无收款的誓章
#z42C?V affiliate 联号;联营公司;附属公司
cb bFw affiliated company 附属公司;联号;联营公司
d5 -qZ{W affirmation [estate duty] 非宗教式宣誓〔遗产税〕
r<\u6jF affordability 负担能力
}2oc#0 African Development Bank [AfDB] 非洲开发银行
X{VOAcugr after-acquired property 事后取得的财产
ZC8wA;!z^ after-hours dealing 市后交易
,u m|1dh after-tax profit 税后盈利;税后利润;税后溢利
)}vl\7= agency agreement 代理协议
P
{'b:C agency expenses 代理机构的开支
lx i<F agency fee 代理费
[ hsds\ Agency Law 《代理法》
8k79&| agent 代理人;承销人
:KO2| v\ agent of company 公司代理人
Va8&Z agent's fee 代理人费;经纪费
b Zt3| aggregate 总计;总数;总体数字
!9x} aggregate amount 总款额;总额
R-Sym8c aggregate assets and liabilities 总体资产与负债
-qoH,4w aggregate at constant price 按固定价格计算的总体数字
8Y?;x} aggregate demand 总需求
q(}bfIf aggregate gross position 总持仓量
L(\cH b9` aggregate limit 总限额
\NC3'G:Ii aggregate of salaries tax 合计薪俸税
nFn5v'g aggregate performance 总体表现;总体业绩
N g,j# aggregate supply 总体供应
:EyD+!LJ aggregate surplus 总盈余
E"0>yl) aggregate total 整体总额
>d6| ^h'0 aggregate value 总值;合计价值
adw2x pj aggregated basis 合计基准
.(vwIb8\_ aggregated net chargeable income 合计应课税入息实额
.V*^|UXbHi aggregation 合并计算;合计;总和
EK'!}OGCG aggregation of incomes of husband and wife 夫妇入息合并计算
2pAW9R#UV- aggregation of property 财产的总和
v0y(58Rz. agio 差价;贴水
0IpmRH/ 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》
/tLVX} & Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
;rS{: 《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》
KlqY@Xt Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
hOeRd#AQK 《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》
pJ{Y
lS{ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
W>LR\]Ti@ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
=lC7gS!U agreement for a settlement 授产协议
n:X y6H agreement for assignment 转让协议
= /8cp agreement for sale 售卖协议;买卖协议
3a|\dav% agreement for sale and purchase 买卖协议
T;#FEzBz agreement for the payment of interest 支付利息协议
Wjc'*QCPl agreement for the repayment of money 还款协议
g=rbPbu agreement of reinsurance 再保险协议
c`W,~[Q<O+ Agricultural Bank of China 中国农业银行
y)*RV;^ air passenger departure tax 飞机乘客离境税
H>C=zo,oiC Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Cyp'?N
airport tax 机场税
olcDt&xv] alcohol duty 酒精税
wS*E(IAl alienation 让与;让渡;转让
Q.[0ct alimony 生活费;赡养费
Mfs?x
a All Ordinaries Index [AOI] 所有普通股指数
N;gfbh] all risks 全险;综合险
j39wA~K All Sales Record for Stock Market 《股票市场成交报告》
*`U~?q} Allied Capital Resources Limited 新联财务有限公司
dRDnJc3 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
xkn;,`t^lJ allocation letter 拨款信件
v2?ZQeHr_( allocation of fund 分配款项;预留款项
5)E @F9N allocation of profit 利润分配;溢利分配
S[N5 ikg allocation warrant 拨款令
W4N{S.#! allotment 分配;配股
F5Va+z,jg allotment notice 股份配售通知;配股通知
+q oRP2 allotment of shares 股份分配
;);kEq/=P allowable 可获宽免;免税的
h\e.e3/ allowable business loss 可扣除的营业亏损
Y0>y8UV allowable expenses 可扣税的支出
*2?@
|<(r allowance 免税额;津贴;备抵;准备金
% `3jL7| allowance for debts 债项的免税额
.u:GjL'$ allowance for depreciation by wear and tear 耗损折旧免税额
a
=QCp4^ allowance for funeral expenses 殡殓费的免税额
wj+*E6o-n allowance for inflation 为通货膨胀而预留的款项;通胀准备金
$^P0F9~0 allowance for repairs and outgoings 修葺及支出方面的免税额
ZW}_DT0 allowance to debtor 给债务人的津贴
l,8##7 alteration of capital 资本更改
=Uh$&m alternate trustee 候补受托人
^s=8!=A( amalgamation 合并
RpF&\x> ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Ned."e ambit of charges 征税范围;收费范围
B3BN`mdn> amended valuation 经修订的估值
G2Zer=rC American Commodities Exchange 美国商品交易所
6 r"<jh # American Express Bank Limited 美国运通银行
ise-O1' American Stock Exchange 美国证券交易所
"fI6Cpc amortization 摊销
'%D7C=;^ amount due from banks 存放银行同业的款项
,)XLq8 amount due from banks abroad 存放海外银行同业的款项
_LPHPj^Pg amount due from holding companies 控股公司欠款
w@b)g amount due from local banks 存放本港银行同业的款项
/\Ef%@ amount due to banks 银行同业的存款
N0lC0
N?_J amount due to banks abroad 海外银行同业的存款
w &(ag$p' amount due to holding companies 控股公司存款
,^:.dFH6 amount due to local banks 本港银行同业的存款
[~^0gAlQC amount due to outport banks 外埠银行同业的存款
<!+Az,- amount for note issue 发行纸币的款额
G#CXs:1pd+ amount of bond 担保契据的款额
liZxBs
:%i amount of consideration 代价款额
?0SEMmp`H amount of contribution 供款数额
#?E"x/$Y6 amount of indebtedness 负债款额
9FvFhY amount of principal of the loan 贷款本金额
g*Phv|kI amount of rates chargeable 应征差饷数额
'7/)Ot( amount of share capital 股本额
y^k$Us amount of sums assured 承保款额
/,dz@ amount of variation 变动幅度
gSgr6TH0 amount of vote 拨款数额
Gq6*SaTk amount payable 应付款额
<UI
[%yXj amount receivable 应收款额
<[phnU^
8 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
yuVs
YV@" analysis 分析
0erNc'e ancillary risk 附属风险
U(Zq= M annual account 周年帐目;周年帐目报表;年度决算;年结
9z0p5)]n> annual accounting date 年结日期
Z.WW(C. annual allowance 每年免税额;年积金;年度津贴;年津
S 5U;#H annual balance 年度余额
_&x%^&{ annual disposable income 每年可动用收入
C}X\|J annual estimates 周年预算
#QPjkR|\ annual fee 年费
qLCR] _* annual general meeting 周年大会
2|,VqVb annual growth rate 年增率;每年增长率
DqPw#<"H annual long-term supplement 长期个案每年补助金
~dSr5LUD annual pensionable emolument 可供计算退休金的年薪
So;<6~ annual report 年报
&L:!VL{I Annual Report on the Consumer Price Index 《消费物价指数年报》
omFz@ annual return 周年报表;周年申报表;每年报税表格
@c#(.= Annual Return Rules 《周年报表规则》
>usL*b0% annual review of consumer prices 每年消费物价回顾
*I+Q~4 annual roll-forward basis 逐年延展方式
b'g ) annual salary 年薪
,I9bNO,%JK annual statement 年度报表;年度决算表
W/ \g~=vo 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
No$3"4wk annuitant 年金受益人
bLL2 annuity 年金
\^LFkp annuity contract 年金合约
QWU[@2@%r annuity on human life 人寿年金
$:6!H:ty antecedent debt 先前的债项
D=$)n_F ante-dated cheque 倒填日期支票
#z(]xI)" anticipated expenditure 预期开支
6LZCgdS{ anticipated net profit 预期纯利
H+#FSdy# anticipated revenue 预期收入
*v`eUQ: anti-inflation measure 反通货膨胀措施
&[9709 (= anti-inflationary stance 反通货膨胀立场
}b}m3i1 apparent deficit 表面赤字
jCY%| apparent financial solvency 表面偿债能力
:]"V-1#} apparent partner 表面合伙人
gIfh3 D=yX application for personal assessment 个人入息课税申请书
uO**E-` application of fund 资金应用
DH=hH&[e(d application to release as liquidator and to destruct the books of accounts and documents
FwK]$4* 申请免除清盘人职务及毁灭帐簿与文件
NHt\
U9l' appointed actuary 委任精算师
rjP/l6
~' appointed auditor 委任核数师;委任审计师
F{wzB appointed trustee 委任的受托人
>~f]_puT appointer 委任人
d5b%
W3 apportioned pro rata 按比例分摊
N[hG8f apportionment 分配;分摊
QPx^_jA Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
t-AmX)$ apportionment formula 分摊方程式
rOYx
b }1 apportionment of estate duty 遗产税的分摊
MA\V[32H appraisal 估价;评估
GY*p?k<i appreciable growth 可观增长
cNrg#Asen& appreciable impact 显着影响
54,er$$V appreciable increase 可观增长
pCDmXB appreciation 增值;升值
@W<m4fi appreciation against other currencies 相对其他货币升值
^OdP4m(
>> appreciation of the exchange value of Hong Kong dollar 港元汇值上升
}vuARZ> appreciation tax 增值税
}\f0 A- appropriation 拨款;拨用;拨付
Mt$
*a appropriation account 拨款帐目
TC('H[
] Appropriation Bill 拨款法案
#mT"gs appropriation-in-aid system 补助拨款办法
5-V pJ approved assets 核准资产
- LSWmrj approved basket stock 认可一篮子证券
LeQjvW9y approved budget 核准预算
"Q<MS'a approved charitable donation 认可慈善捐款
VTM/hJmwJ approved charitable institution 认可慈善机构
wzA$'+Mb approved currency 核准货币;认可货币
=|=(l)8 approved estimates 核准预算
&m3lXl approved estimates of expenditure 核准开支预算
bcyzhK= approved overseas insurer 核准海外保险人
1 zZlC#V approved overseas trust company 核准海外信托公司
m 5.Zu. approved pooled investment fund 核准汇集投资基金
"%_+-C<L4 approved provident fund scheme 认可公积金计划
]'cs. approved provision 核准拨款
x2EUr,7 approved redeemable share 核准可赎回股份
F
[M,]? approved regional stock 认可地区性证券
}k0_5S approved retirement scheme 认可退休金计划
siaG'%@*r approved subordinated loan 核准附属贷款
Gt1U!dP arbitrage 套戥;套汇;套利
PCvWS.{ arbitrageur 套戥者;套汇者
<%d>v-=B arbitrary amount 临时款项
/z!%d%" arrangement 措施;安排;协定
}C:r9?T arrears 欠款
\zY!qpX< arrears of pay 欠付薪酬
O^.#d arrears of revenue 逾期未收税款;逾期未收的帐项
> I?IPQB
articles of association 组织章程;组织细则;组织章程细则
a#4?cEy Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
bOB\--:] ascertainment of profit 确定利润
_#niyW+?~ "Asia Clear" “亚洲结算系统”
do%&m]#; Asia Commercial Bank Ltd. 亚洲商业银行有限公司
IPk4
;, Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
.H|-_~Yx| Asian Development Fund [ADF] 亚洲发展基金
*|0 -~u%q Asian dollar bond 亚洲美元债券
j.Hf/vi`z Asian dollar market 亚洲美元市场
+0&/g&a\R Asian dollar rate 亚洲美元利率
osRy e3 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
2T35{Q!=F Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
eavV?\uV% asked price 沽盘;喊价;索价;卖方报价
. vV|hSc assessable income 应评税入息
S!UaH>Rh assessable loss 应评税亏损
h\o.&6sd assessable profit 应评税利润
/(cPfZZ assessable value 应评税值
pkzaNY/q assessed profit 估定利润
DrR@n~ assessed value 经评估价值
WY/}1X9.% assessment 评税;评定;估价;评税单
$X6h|?3U, assessment number 评税编号;估价编号
}pYqWTG assessment of additional tax 补加税评税
>j/w@Fj assessment of performance 业绩评估;实绩评价
![1rzQvGDb Assessor 评税主任
-~1~I
e2 asset price bubbles 资产价格泡沫
TxD#9]Q` asset-backed securities 具资产保证的证券
2 nCA<& assets accretion 资产增值
6'/ #+,d' assets and liabilities 资产与负债
D^O@'zP=At assets betterment statement 资产递增表;资产改进表
y0#2m6u assets lending 实物放款;有抵押贷款
\85i+q:LuA assets of the company passing on the death 死者去世时转移的公司资产
gJXaPJA{ assets pledged as security for liabilities 用作负债抵押的资产
+rd+0 `}C assets portfolio 资产投资组合
V&5wRz+`W assets price 资产价格
\~W'v3:W assets quality 资产质素
8=l%5r^cq assets realization 资产变现
cr3^6HB assets refinancing arrangement 资产再集资安排
@5FQX assets securitization 资产证券化
XTyxr assets situated outside Hong Kong 在香港以外地方的资产
t# i#(H assets stripping 削减资产;拆卖资产
b;n[mk
assets value 资产值
az$FnVNn= assignee 承让人
v+XJ*N[W assignment 转让;转让书;转让契
p2eGm-Erq assignment of interest 权益转让
}tz7b# assignment of letters patent and trade mark 专利证书及商标转让
[WmM6UEVS assignment of property 物业转让;物业转让书
ueudRb assignment right 转让权
G[=c
Ss, assignor 转让人
pP_LR
ks} associate 有联系的人;有关连人士;相联者;合伙人;联系人
b=vkiO`2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
t_^4`dW` associate member 附属会员
C]6O!Pb0 associated body corporate 相联法人团体
)e{aN+ associated company 相联公司;联属公司
Hka2 associated corporation 相联法团
L,\Iasv Association of Chartered Certified Accountants [ACCA] [United Kingdom]
aUp
g u" 公认会计师公会〔英国〕
80I#TA6C Association of Futures Exchange Brokers 香港期货经纪协会
w:0E(z Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
p{_" bB association of underwriters 承保人组织
@C$]//; assumption of control 接管
s<Ziegmw|g assurance 担保;保险;转易;转易书
hb$Ce'}N assurance of interest 权益的转易
7dWS at 19XX price 按一九XX年价格计算
s!J9|]o at a discount 按赔价计算;按贴水价格计算;打折扣
R_C) at a premium 按溢价计算;按升水价格计算
R&&4y 7 at call 通知付款;按通知
A^g(k5M* at constant market price 按固定市价计算
XSR
4iu at constant price 按固定价格计算
V0@=^Bls at cost 按成本计算
e+WNk
2 at current market price 按当时市价计算;按现时市价计算
}#fbbtd at current price 按当时价格计算;按现时价格计算
]M=&+c>H~ at factor cost 按要素成本计算;按生产要素成本计算
aN?zmkPpov at money-of-the-day price 按付款当日价格计算
/:
"1Z]@ at or better 按指定或较佳价位〔买卖指令〕
<)9y{J}s: at par 按面值计算;平价
CJ}%W# at sight 见票即付
4Z*/WsCv at the close 按收市盘
)7F/O3Tq at the opening 按开市盘
4RO}<$Nx} attestation 见证;见证条款
e6*8K@LHB at-the-money option 平价期权
:TbgFQ86~ attorney 受权人;受托代表人
}vuO$j attornment 新拥有人承认书
CJY$G}rk attributable profit 可归属利润
vXs"Dst attributable share value 可归属股份价值
tmq OJ Auckland Stock Exchange 奥克兰证券交易所
?s01@f# auction 拍卖
[,Gg^*umS auctioneer 拍卖商
(QEG4&9 audit 审计;核数
6x`t{g]f, Audit Commission 审计署
QRUz`|U Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
[0!( xp^ 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〕
01]f2.5 audit review 帐目审查
K-v#.e4 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
D*jM1w_` audited account 审计帐目;经审计的帐目
pi(m7Ci" audited annual account 经审计的周年帐目
Sjqpec8 audited balance sheet 经审计的资产负债表
Lbgi7|& auditor 核数师;核数主任;审计师
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4,YQM auditor's certificate 核数师证明书;审计师证明书
1EK*g;H auditor's report 核数师报告;审计师报告
yWK)vju" Aussie bond 澳元债券
?,z}%p austerity budget 紧缩预算
$Sq:q0 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
)lkjqFQ( Australia All Ordinaries Index 澳洲所有普通股票指数
`Di{}/2 Australian Dollar [AUD] 澳元
M`_0C38
Australian Options Market 澳大利亚期权市场
J.a]K[ci Australian Securities Commission 澳洲证券事务监察委员会
x2xRBkRg= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
V3Bz
Mw\9r Australian Stock Exchange 澳大利亚证券交易所
[agMfn Austrian Schilling [ATS] 奥地利先令
_BufO7`. authentication 认证;鉴证
YK_7ip.a[ authority to purchase 委托购买证;委购书
)~>YH*g authorization 认可;核准;授权;授权书
L(-4w+ authorization by direction 指示授权
dtDFoETz authorization by instruction 指令授权
/ZX}Nc g authorization by warrant 令状授权
6ujWNf authorization of unit trust 单位信托的认可
m67V_s,7B authorized agent 指定代理人
10&8-p1/mc authorized capital 法定资本
[^iN}Lz authorized clerk 出市员
LVyyO3e authorized dealer 认可交易商
b%+Xy8a authorized financial institution 认可财务机构
a?1Wq authorized fund 认可基金
KI.unP% authorized fund house 获授权的基金公司;认可基金公司
*. t^MP authorized institution 认可机构
W?&%x(6M authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
tQVVhXQ7 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
iZmcI;?u authorized insurer 获授权保险人;获认可承保人
>P(.:_^p authorized investment 特准投资项目
Uo49*Mr authorized person 获授权人
?,/ }`3Vw authorized representative 获授权代表
(3e2c authorized share capital 法定股本
kJU2C=m@e2 automated quotation system 自动报价系统
" bG2: Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
PT
~D",k 自动交易系统〔香港期货交易所有限公司〕
G@0&8 automatic adjustment mechanism 自动调整机制
V`5O{Gg automatic adjustment system 自动调整系统
+@UV?"d Automatic Clearing House 自动票据交换所
42{~Lhxt automatic exchange rates accumulation system 自动化汇率累集系统
gYj'(jB Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
7zMr:JmV automatic teller machine [ATM] 自动柜员机
hH.G#-JO autopay 自动转帐
BtZ yn7a available assets 可用资产
sW$XH1Uf# available fiscal reserve 现存财政储备
0RfZEG) available profit 可用利润
u*R_\*j@ Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
\V:^h[ad average 平均;平均数;海损
H,J8M{ average basic salary 平均基本薪金
)oZ dj` average consumer expenditure 平均消费开支;一般消费开支
"@kaHIf[ average cost 平均成本
f$( e\++ average cost of land production 增辟土地平均成本
]:;&1h3'7 average daily turnover 平均每日成交额
iU-j"&L5 average daily wage rate 平均每日工资率
'w/hw'F6 average expenditure pattern 平均开支模式
]9-\~Mwh average growth rate 平均增长率
2oW"'43X average net fixed assets 固定资产平均净值
XW9!p.*.U average of relatives 相对价格平均数
}Jw,>} average price 平均价格
zs;JJk^ average propensity to consume 平均消费倾向;一般消费倾向
a*;b^Ze`v average propensity to save 平均储蓄倾向;一般储蓄倾向
?2a $*( average rate 平均率
/reX{Y average revenue 平均收入;平均收益
u2I Cl average stock 平均库存;平均存货
BUFv|z+H average yearly rent 平均年租
Efe 7gE' avoidance of double taxation 避免双重课税
& kIFcd@ avoidance of tax 避税