A:
wNn6".S A share A股;甲类股份
EyhQjsaT abatement of tax 减税;减扣免税额
-70Ut
4B ABN AMRO Bank N.V. 荷兰银行
Re`= B above-the-line expenditure 线上项目支出;经常预算支出
>Tw|SK+3 above-the-line receipt 线上项目收入;经常预算收入
|X>:"?4t ABSA Asia Limited 南非联合亚洲有限公司
5bk5EE` absolute change 绝对数值变更
x@yF|8 absolute expenditure 实际开支
Zi^&x6y^ absolute guideline figure 绝对准则数字
gqE{ absolute interest 绝对权益
|,o!O39}> absolute order of discharge 绝对破产解除令
c}QjKJ-c absolute profit margin 绝对利润幅度
Vx'_fb?wap absolute value 实值;绝对值
C+_ NG absolutely vested interest 绝对既得权益
3vx?x39*Y absorbed cost 已吸收成本;已分摊成本
8@ b83 absorption 吸收;分摊;合并
1Ypru<.)W absorption rate 吸收率;摊配率;分摊率
rQU;?[y ACB Finance Limited 亚洲商业财务有限公司
WlU5`NJl]2 acceptable form of reciprocity 合理的互惠条件
RX'(
l acceptable rate 适当利率;适当汇率
HA| YLj?|g acceptance agreement 承兑协议
M*nfWQ
a acceptance for honour 参加承兑
dI3U*:$X
acceptor 承兑人;接受人;受票人
dLLF#N acceptor for honour 参加承兑人
VgOj#Z?K accident insurance 意外保险
ds`a6>746 Accident Insurance Association of Hong Kong 香港意外保险公会
)]'?yS" accident insurance scheme 意外保险计划
13Q|p,^R accident year basis 意外年度基准
^$VOC>>9 accommodation 通融;贷款
E}UlQq accommodation bill 通融票据;空头票据
H13|bM< accommodation party 汇票代发人
dAR):ZKq? account balance 帐户余额;帐户结余
[E+#+-n7 account book 帐簿
94Z~]C account collected in advance 预收款项
m8.sHw account current book 往来帐簿
Jjv,
)@yo account of after-acquired property 事后取得的财产报告
ZhW>H account of defaulter 拖欠帐目
Y<l{DmrsA account payable 应付帐款
|iJ37QIM account payee only [A/C payee only] 只可转帐;存入收款人帐户
S7@.s`_{w account receivable 应收帐款
G0^NkH,k account receivable report 应收帐款报表
0GEK xV\F account statement 结单;帐单;会计财务报表
jvA]EN6$;~ account title 帐户名称;会计科目
'6WaG
hvO accountant's report 会计师报告
.7"
f~%&oP Accountant's Report Rules 会计师报告规则
(h%!Kun accounting and auditing procedure 会计与审计程序;会计与核数程序
T0i_X(_ Accounting Arrangements 《会计安排》
*:wu{3g}M` accounting basis 会计基础
zgV{S
Qo accounting by Official Receiver 破产管理署署长呈交的帐目
U\P ;,o Accounting Circular 《会计通告》
A~u-Iv(U accounting class 会计类别
-W2 !_ accounting date 记帐日期;会计结算日期
L]cZPfI6 accounting for money 款项核算
ZdfIe~Oni Accounting Officer 会计主任
lIz"mk
accounting period 会计报告期;会计期
s-[ _% accounting policy 会计政策;会计方针
xDm^f^}> accounting practice 会计惯例
ULj'DzlfH accounting principle 会计准则
iXeywO2nP accounting record 会计记录
zmF_-Q`c accounting report 会计报告
r!'\$(m E Accounting Services Branch [Treasury] 会计事务部〔库务署〕
[;%qxAB/_ Accounting Society of China 中国会计学会
1t6VS 3 accounting statement 会计报表
5\lOZYHX accounting system 会计制度;会计系统
F.zn:y X5 accounting transaction 会计事项;帐务交易
;CD@RP{$n accounting treatment 会计处理
qdWsP9}q accounting year 会计年度
1d,;e:=j accretion 增值;添加
j'g':U accrual 应计项目;应累算数目
> -OQk"o accrual basis 应计制;权责发生制
Nw*
>$v accrual basis accounting 应计制会计;权责发生制会计
ND77(I$3s accrue 应累算;应计
BNL Q] accrued benefit 应累算利益
{fmSmD
accrued charges 应计费用
]25 x X accrued cumulative preference share dividend 应累算的累积优先股股息
<J!#k@LY]7 accrued expenses 应累算费用
1*, f accrued interest payable 应付利息;应计未付利息
'(4$h3-gv7 accrued interest receivable 应收利息;应计未收利息
>d%;+2 accrued right 累算权益
N;Wm{~Zhb accruing profit 应累算的利润
,SNN[a accumulated fiscal reserve 累积财政储备
D<78Tm
x accumulated profit 累积利润;滚存溢利
sE{A~{a` accumulated reserve 累积储备
{
<f]6 accumulation of surplus income 累积收益盈余
9q(*'rAm acquired assets 既得资产
>fNRwmi acquisition 收购;购置;取得
RX3P%xZ acquisition cost 购置成本
:A9G>qg acquisition expenses 购置费用
BxVo>r acquisition of 100% interest 收购全部股权
0rP`BK| acquisition of control 取得控制权
$9)| cO acquisition of fixed assets 购置固定资产
v2][gn+58 acquisition of shell “买壳”
WW\t<O;z acquisition price 收购价
DEM;)-D act of God 天灾
* EY^t= acting partner 执事合伙人
*z&m=G\ active market 买卖活跃的市场;交投畅旺的市场;旺市
/{QR:8}-Q active partner 积极参与的合伙人
Y%m^V?k active trading 交投活跃
KF(N=?KO actual circulation 实际流通
{@ ygq-TZ actual cost 实际成本
b\&|030+ actual expenditure 实际开支;实际支出
?VaWOwWI actual income 实际入息;实际收入;实际收益
wa7) actual market 现货市场
] ;"blB actual price 现货价;实际价格
8K$q6V%# actual profit 实际利润
U 51C /A actual quotation 实盘;实际价位;实际报价
Q4i@y6z actual year basis 按实际年度计算
;w--fqxVl actuals 实货
'[V}]Z>- actuarial investigation 精算调查
I*hCIy#; actuarial principle 精算原则
+X#JCLD actuarial report 精算师报告
]rU$0)VN Actuarial Society of Hong Kong 香港精算学会
[Vzp D 4 actuarial valuation 精算师估值
JO{Rth actuary 精算师
WCJ$S\# ad referendum agreement 暂定协议;有待覆核的协定
4'9yMXR ad valorem duty 从价税;按值征税
K)=<hL ad valorem duty system 从价税制
S &N[@G ad valorem fee 从价费
VjsQy>5m ad valorem tariff 从价关税
vy&q7EX<i additional allowance 额外免税额
x=]PE}<E additional amount for unexpired risk 未过期风险的额外款额
;c};N(2 additional assessable profit 补加应评税利润
zI1-l9 o additional assessment 补加评税
rRgP/E#_ additional commitment 额外承担
ksb.]P d. additional commitment vote 额外承担拨款
*c<0cHv* additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
N{rC#A3 additional dependent parent allowance 供养父母额外免税额
8Evon&G59 additional provision 额外拨款
4K{<R!2I additional stamp duty 附加印花税
1HPYW7jk@" additional tax 补加税罚款;补加税款
<e)5$Aj Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Teo&V adjudged bankrupt 被裁定破产
(^,4{;YQ5 adjudicated bankrupt 裁定破产人
OZ2YflT adjudication fee 裁定费;评定印花税额手续费;评估契据费
NWx.l8G adjudication of bankruptcy 裁定破产;宣告破产
33/aYy adjudication of insolvency 裁定无力偿还债务
c0}* $e adjusted actual 经调整的实数;调整后的实数
I#?NxP\S adjusted current assets 经调整的流动资产;调整后的流动资产
N3 O~_=/v? adjusted figure 经调整的数字;调整后的数额
1T96W :
adjusted liabilities 经调整的负债;调整后的负债
0{0BL@H adjusted loss 经调整的亏损;调整后的亏损
^6c=[N$aW 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
?7n(6kmj4Q adjusted profit 经调整的利润;调整后的利润
uj
6dP adjusted surplus 经调整的盈余额;调整后的盈余额
E6
glR adjusted value 经调整的价值;调整后的价值
-`knSR adjustment 调整;修订;理算〔保险〕
x.J%
c[Q8 adjustment centre 调剂中心
k(As^'> adjustment lag 调整过程的时间差距;调整时差
VkKq<`t< adjustment mechanism 调整机制
LNm{}VJ% adjustment of loss 亏损调整
U TT 7a" adjustment process 调整过程;调整程序
T;{M9W+ adjustment range 调整幅度
rwYlg: administered exchange rate 受管制汇率
%UV'HcO/gp Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
BM6 J administration expenses 行政费用
@!;EW
R] administration fee 手续费;行政费
0C3s administration in bankruptcy 破产管理
I" AgRa administration order 遗产管理令
.@7J8FS* administrator 管理人;遗产管理人
ZMFV iE;8 administrator of the estate 遗产管理人
-^a?]`3_v admission of debt 债项承认书
60*;a*cy admission of proof 接纳债权证明
+=Xgi$ advance 放贷款项;垫付款项;预支款项;预付款项
02|f@bP. advance account 暂支帐目;预付款帐户
fYv= yP~ advance compensation 预付补偿金
F?>rWP
advance from shareholder 股东垫款
_DlkTi5(w advance pending reimbursement 预支以待日后付还
4|PNsHXt advanced economy 先进经济体系
%(72+B70R advancement 预付;预付财产
<0?h$hf4c advances warrant 垫款令
qhNY< advancing 贷出
n4* hQi+d adverse balance 逆差
Av3qoH)[< adverse exchange 逆汇
$%*E)~ advertisement addressed to shareholders 在报章刊登的致股东通告
e~Hx+Qp.G advice for collection 托收通知书
w"p,6Ew advice of drawing 提款通知书;汇票通知书
e@B+\1 advice of payment 付款通知
JYQ.Y!X1O Advisory Committee [Securities and Futures Commission]
7x,c)QES` 谘询委员会〔证券及期货事务监察委员会〕
zQ[g* Advisory Committee on Diversification 经济多元化谘询委员会
)qi/> GR, affidavit 誓章;遗产申报誓章
!%pY)69gv affidavit of no receipt 述明无收款的誓章
+s(JutC affiliate 联号;联营公司;附属公司
Q2 tM~ affiliated company 附属公司;联号;联营公司
HC'k81Q affirmation [estate duty] 非宗教式宣誓〔遗产税〕
[;IW'cXNq affordability 负担能力
jSY&P/[xb African Development Bank [AfDB] 非洲开发银行
~}B6E) after-acquired property 事后取得的财产
^4D7sS;~3 after-hours dealing 市后交易
.'+*>y! after-tax profit 税后盈利;税后利润;税后溢利
m@qM|%(0x agency agreement 代理协议
Qf?5"=:# agency expenses 代理机构的开支
0H|U9 agency fee 代理费
ve#*qz Y Agency Law 《代理法》
=e<;B_~. agent 代理人;承销人
y1zNF$<q agent of company 公司代理人
m%mA0r
agent's fee 代理人费;经纪费
?B&Z x-krd aggregate 总计;总数;总体数字
BC/oh+FW3 aggregate amount 总款额;总额
% FN3/iM aggregate assets and liabilities 总体资产与负债
t6zc$0-j" aggregate at constant price 按固定价格计算的总体数字
*""JE'wG aggregate demand 总需求
q;Y9_5S aggregate gross position 总持仓量
Cpyv@+;D aggregate limit 总限额
hJ)>BeH0 aggregate of salaries tax 合计薪俸税
pWU3?U aggregate performance 总体表现;总体业绩
7.-g=Rcz aggregate supply 总体供应
UIpW#t aggregate surplus 总盈余
%D::$,;<< aggregate total 整体总额
m5m'ByX(* aggregate value 总值;合计价值
Y5J}*`[Mr aggregated basis 合计基准
@O~ aggregated net chargeable income 合计应课税入息实额
o_!=-AWV aggregation 合并计算;合计;总和
l?_h(Cq< aggregation of incomes of husband and wife 夫妇入息合并计算
i{['18Q$F3 aggregation of property 财产的总和
OK=lp4X agio 差价;贴水
z0XH`H|~ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
;=&D_jGf]
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
TB=KTj 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
)kMA_\$, Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
FW?zJ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
\t'v-x>2y5 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
)p,uZ`~v 《香港政府和大韩民国政府关于相互促进和保护投资协定》
tcovMn' agreement for a settlement 授产协议
zw13Tu agreement for assignment 转让协议
QQQ3U agreement for sale 售卖协议;买卖协议
|2!!>1k agreement for sale and purchase 买卖协议
t#kPEiD agreement for the payment of interest 支付利息协议
i\4Q v"% agreement for the repayment of money 还款协议
pHW
Qk z( agreement of reinsurance 再保险协议
:'\4%D=w Agricultural Bank of China 中国农业银行
[31vx0$_p air passenger departure tax 飞机乘客离境税
y;0k |C Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
!OM
P] airport tax 机场税
.d\<}\zZ7J alcohol duty 酒精税
-uho; alienation 让与;让渡;转让
kh11Y1Q0d alimony 生活费;赡养费
qbrf;` All Ordinaries Index [AOI] 所有普通股指数
mp^;8??; all risks 全险;综合险
}~8/a3 All Sales Record for Stock Market 《股票市场成交报告》
nG0Uv%?{pj Allied Capital Resources Limited 新联财务有限公司
c&A;0**K, all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/EJwO3MW allocation letter 拨款信件
M?61g( allocation of fund 分配款项;预留款项
[1I>Bc&o* allocation of profit 利润分配;溢利分配
(r&e| allocation warrant 拨款令
I'23$IzPA allotment 分配;配股
^8_`IT allotment notice 股份配售通知;配股通知
Fx^e%":@ip allotment of shares 股份分配
uO4kCK<7C allowable 可获宽免;免税的
x~7_`=}rO allowable business loss 可扣除的营业亏损
Je|D]w allowable expenses 可扣税的支出
IEi E6z]L( allowance 免税额;津贴;备抵;准备金
|sM#nhxK allowance for debts 债项的免税额
(9;qV:0` allowance for depreciation by wear and tear 耗损折旧免税额
Gi<ik~ allowance for funeral expenses 殡殓费的免税额
XHKVs allowance for inflation 为通货膨胀而预留的款项;通胀准备金
*O`76+iZ|_ allowance for repairs and outgoings 修葺及支出方面的免税额
HA
+EuQE" allowance to debtor 给债务人的津贴
%s]l^RZ alteration of capital 资本更改
gq$]jWtCD alternate trustee 候补受托人
9J"Y amalgamation 合并
_}_lrg}U ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
U}c[oA ambit of charges 征税范围;收费范围
un+U_|>c amended valuation 经修订的估值
lX)RG*FlTC American Commodities Exchange 美国商品交易所
c)N&}hFYC American Express Bank Limited 美国运通银行
=r<0l= American Stock Exchange 美国证券交易所
\\j98(i amortization 摊销
owYSR?aG amount due from banks 存放银行同业的款项
Y0kDHG amount due from banks abroad 存放海外银行同业的款项
*`}4]OGv. amount due from holding companies 控股公司欠款
{{FA"NW amount due from local banks 存放本港银行同业的款项
Vrz6<c-'B amount due to banks 银行同业的存款
Q77iMb] amount due to banks abroad 海外银行同业的存款
2>s@2=Aq amount due to holding companies 控股公司存款
YNGG> ;L amount due to local banks 本港银行同业的存款
Ov
vM)?^# amount due to outport banks 外埠银行同业的存款
>s@6rNgf amount for note issue 发行纸币的款额
J6*Zy[)%&S amount of bond 担保契据的款额
HvITw%` amount of consideration 代价款额
}m?1IU%q amount of contribution 供款数额
tDuQ+|~M amount of indebtedness 负债款额
GN36:>VWb amount of principal of the loan 贷款本金额
sFR'y. amount of rates chargeable 应征差饷数额
[zO amount of share capital 股本额
HJY_l amount of sums assured 承保款额
*fBI),bZa amount of variation 变动幅度
7e,EI9?. amount of vote 拨款数额
{.W$<y (j7 amount payable 应付款额
e`1,jt' amount receivable 应收款额
%cM2;a=2 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
|51z&dG analysis 分析
)^&,[Q=i ancillary risk 附属风险
M2[ywab annual account 周年帐目;周年帐目报表;年度决算;年结
~I0I#_$'P annual accounting date 年结日期
B_u+$Odo annual allowance 每年免税额;年积金;年度津贴;年津
st;.Po[h annual balance 年度余额
Fm\
h883\ annual disposable income 每年可动用收入
Dh*>361y- annual estimates 周年预算
GHQa{@m2V annual fee 年费
#S[:Q.0 ; annual general meeting 周年大会
1goK>=-^ annual growth rate 年增率;每年增长率
F,CQAgx annual long-term supplement 长期个案每年补助金
h[()!\vBy annual pensionable emolument 可供计算退休金的年薪
`jR = X annual report 年报
URW#nm? Annual Report on the Consumer Price Index 《消费物价指数年报》
&hmyfH&S annual return 周年报表;周年申报表;每年报税表格
c;,jb Annual Return Rules 《周年报表规则》
C9-90,
annual review of consumer prices 每年消费物价回顾
{5+t\~q$ annual roll-forward basis 逐年延展方式
z3IQPl^ annual salary 年薪
aX= annual statement 年度报表;年度决算表
uJ S+;H 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
jW6~^>S annuitant 年金受益人
A9lnQCsJ annuity 年金
Sd]` I) annuity contract 年金合约
-I1Ne^DZn4 annuity on human life 人寿年金
)Cuc]>SC antecedent debt 先前的债项
j)Z3m @Ii5 ante-dated cheque 倒填日期支票
~+VIELU<% anticipated expenditure 预期开支
(rcH\ anticipated net profit 预期纯利
&~
g||rq anticipated revenue 预期收入
CtbmX)vE anti-inflation measure 反通货膨胀措施
;9,<&fe anti-inflationary stance 反通货膨胀立场
LC5NB{b\%> apparent deficit 表面赤字
f\oB/ apparent financial solvency 表面偿债能力
A"S{W^iL apparent partner 表面合伙人
%YhZ#>WT application for personal assessment 个人入息课税申请书
;4nz'9+ application of fund 资金应用
EthnI7Y
application to release as liquidator and to destruct the books of accounts and documents
zosJ=$L 申请免除清盘人职务及毁灭帐簿与文件
*Yk3y-
appointed actuary 委任精算师
imdfin?= appointed auditor 委任核数师;委任审计师
RdlcJxM appointed trustee 委任的受托人
+{
QyB appointer 委任人
umXa apportioned pro rata 按比例分摊
g/+P]c6/ apportionment 分配;分摊
8UB-(~ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
sL;qC\S apportionment formula 分摊方程式
c ?mCt0Cg apportionment of estate duty 遗产税的分摊
Bb];qYuCO appraisal 估价;评估
IfoeHAWX
appreciable growth 可观增长
BH0@WG7F appreciable impact 显着影响
A{Giz&p appreciable increase 可观增长
DSyfF&uC appreciation 增值;升值
EfY|S3Av appreciation against other currencies 相对其他货币升值
>Pv#)qtm appreciation of the exchange value of Hong Kong dollar 港元汇值上升
]|[,N> appreciation tax 增值税
rlYAy5& appropriation 拨款;拨用;拨付
Q4Mp[ appropriation account 拨款帐目
T78`~-D4< Appropriation Bill 拨款法案
l]whL1N3 appropriation-in-aid system 补助拨款办法
=!_e(J approved assets 核准资产
x72bufd approved basket stock 认可一篮子证券
' jFSv|g+0 approved budget 核准预算
ZK))91;v approved charitable donation 认可慈善捐款
wmFI? approved charitable institution 认可慈善机构
Ip]-OVg approved currency 核准货币;认可货币
8>G3KZ3 approved estimates 核准预算
Ch607i= approved estimates of expenditure 核准开支预算
AW@I, approved overseas insurer 核准海外保险人
#_{3W-35* approved overseas trust company 核准海外信托公司
HK>!%t0S approved pooled investment fund 核准汇集投资基金
t^.U<M approved provident fund scheme 认可公积金计划
c@)k#/[[b approved provision 核准拨款
^-T!(P: approved redeemable share 核准可赎回股份
IbQ3* approved regional stock 认可地区性证券
MWGW[V; approved retirement scheme 认可退休金计划
y5>859"h approved subordinated loan 核准附属贷款
U3MfEM!x arbitrage 套戥;套汇;套利
:(,uaX>{ arbitrageur 套戥者;套汇者
ny17(Y = arbitrary amount 临时款项
vBCQ-l<Ub arrangement 措施;安排;协定
W[A;VOj0$ arrears 欠款
fB[I1Z arrears of pay 欠付薪酬
O<l_2?S1 arrears of revenue 逾期未收税款;逾期未收的帐项
M(o?I} articles of association 组织章程;组织细则;组织章程细则
l)`bm/k]V Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
y4s]*?Wz ascertainment of profit 确定利润
1]#qxjZ~ "Asia Clear" “亚洲结算系统”
[;II2[5 , Asia Commercial Bank Ltd. 亚洲商业银行有限公司
]V J$;v'{[ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
3dNOXk,# Asian Development Fund [ADF] 亚洲发展基金
9RwD_`D(MN Asian dollar bond 亚洲美元债券
HF}%Ow
Asian dollar market 亚洲美元市场
} pE<P;\]k Asian dollar rate 亚洲美元利率
#/t^?$8\\ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Pq`]^^=be' Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
s =Pwkte asked price 沽盘;喊价;索价;卖方报价
$-Q,@Bztq assessable income 应评税入息
q%,q"WU assessable loss 应评税亏损
v-2O{^n assessable profit 应评税利润
,g%2-#L% assessable value 应评税值
]+Yd#<j(u assessed profit 估定利润
hZ-No assessed value 经评估价值
UOH2I+@V assessment 评税;评定;估价;评税单
5+dQGcE@ assessment number 评税编号;估价编号
D1t@Y.vl assessment of additional tax 补加税评税
&!#,p{}ccU assessment of performance 业绩评估;实绩评价
-:t<%]RfY Assessor 评税主任
0 } uEM_a asset price bubbles 资产价格泡沫
lN*O</L," asset-backed securities 具资产保证的证券
FR_R"p assets accretion 资产增值
m/ 3b7c@r assets and liabilities 资产与负债
B<(v\=xZ assets betterment statement 资产递增表;资产改进表
`s(T(l assets lending 实物放款;有抵押贷款
ZWaHG_
U) assets of the company passing on the death 死者去世时转移的公司资产
%qL0=ad assets pledged as security for liabilities 用作负债抵押的资产
.]g>. assets portfolio 资产投资组合
^il'Q_-{ assets price 资产价格
]&w>p#_C assets quality 资产质素
sL]KBux assets realization 资产变现
'`=z52
assets refinancing arrangement 资产再集资安排
,TaaX I assets securitization 资产证券化
-qz; assets situated outside Hong Kong 在香港以外地方的资产
v|`f8M2 assets stripping 削减资产;拆卖资产
R"#DR^.; assets value 资产值
5an#,vCn{ assignee 承让人
L31B:t^ assignment 转让;转让书;转让契
:%Na-j9hV) assignment of interest 权益转让
Xu $_%+46 assignment of letters patent and trade mark 专利证书及商标转让
@x?7J@: assignment of property 物业转让;物业转让书
#r M/ assignment right 转让权
hu.c&Q> assignor 转让人
_x_om#~n associate 有联系的人;有关连人士;相联者;合伙人;联系人
EaGh`*"w(7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
5hak'#2 associate member 附属会员
-S\74hA associated body corporate 相联法人团体
jdiFb~5R associated company 相联公司;联属公司
B'>(kZYMs associated corporation 相联法团
Q9=vgOW+ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
:$j6 公认会计师公会〔英国〕
#` )zD"CO Association of Futures Exchange Brokers 香港期货经纪协会
W-zD1q~0? Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
_P.+[RS@ association of underwriters 承保人组织
H Yt&MK assumption of control 接管
>u#c\s assurance 担保;保险;转易;转易书
S83wAr9T assurance of interest 权益的转易
8xzEbRNJ) at 19XX price 按一九XX年价格计算
K0_/;a] | at a discount 按赔价计算;按贴水价格计算;打折扣
Q.Uyl:^PxU at a premium 按溢价计算;按升水价格计算
lR_ 4iyqb at call 通知付款;按通知
O?|opD at constant market price 按固定市价计算
q\*",xZxwz at constant price 按固定价格计算
!fUrDOM0E at cost 按成本计算
syhTOhOX at current market price 按当时市价计算;按现时市价计算
Y}%=:Yt at current price 按当时价格计算;按现时价格计算
Q`}1 B at factor cost 按要素成本计算;按生产要素成本计算
52K_kB5 at money-of-the-day price 按付款当日价格计算
+[M5x[[$ at or better 按指定或较佳价位〔买卖指令〕
.w2X24Mmb at par 按面值计算;平价
c<)C3v at sight 见票即付
V}(snG, at the close 按收市盘
pH5"g"e1 at the opening 按开市盘
vk:@rOpl attestation 见证;见证条款
rCqcl at-the-money option 平价期权
M0g!"0? attorney 受权人;受托代表人
~E&drl\ attornment 新拥有人承认书
Wo&10S w attributable profit 可归属利润
f@&C
\
attributable share value 可归属股份价值
'^"6EF.R
Auckland Stock Exchange 奥克兰证券交易所
3D70`u auction 拍卖
afOb-G$d= auctioneer 拍卖商
_UKH1qUd4 audit 审计;核数
1~NXCIdF Audit Commission 审计署
) '"@L7U Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
8" l9W= 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
g
&~T X audit review 帐目审查
}3
NGMGu$ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
]X/1u" audited account 审计帐目;经审计的帐目
(NrH)+)J!a audited annual account 经审计的周年帐目
Ld6j;ZJ'; audited balance sheet 经审计的资产负债表
uSp=,2) auditor 核数师;核数主任;审计师
gK7j~.bb" auditor's certificate 核数师证明书;审计师证明书
N}Ozm6Mc auditor's report 核数师报告;审计师报告
+~mBo+ , Aussie bond 澳元债券
l}B,SkP^ austerity budget 紧缩预算
e{@TR x Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
H~x,\|l# Australia All Ordinaries Index 澳洲所有普通股票指数
qYZ\<h^ Australian Dollar [AUD] 澳元
j;@7V4' Australian Options Market 澳大利亚期权市场
c-8Pc]+g Australian Securities Commission 澳洲证券事务监察委员会
!m(5N4:vV Australian Society of Certified Practising Accountants 澳洲执业会计师公会
z17 Australian Stock Exchange 澳大利亚证券交易所
TZL)jfhj Austrian Schilling [ATS] 奥地利先令
>J>4g;Y authentication 认证;鉴证
wjYwQ= y5 authority to purchase 委托购买证;委购书
6?OH"!b2-} authorization 认可;核准;授权;授权书
H)aeSF5 authorization by direction 指示授权
'V=w?G
5 authorization by instruction 指令授权
2}:scag authorization by warrant 令状授权
pJ[7m authorization of unit trust 单位信托的认可
2^N
4( authorized agent 指定代理人
d[;=X .fZ2 authorized capital 法定资本
)TV4OT# authorized clerk 出市员
W_( authorized dealer 认可交易商
-~T? xs0_ authorized financial institution 认可财务机构
fbp6lE authorized fund 认可基金
Av[L,4A authorized fund house 获授权的基金公司;认可基金公司
4{H>V_9zs authorized institution 认可机构
&A>Hq/Y authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Y0iL+=[k`m authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
UV8,SSDTV authorized insurer 获授权保险人;获认可承保人
l9
RjxO.~U authorized investment 特准投资项目
Z=`\U?, authorized person 获授权人
}wzU<(Rx authorized representative 获授权代表
Z{nJ\` authorized share capital 法定股本
RkP g&R;i automated quotation system 自动报价系统
v
WKUV| Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
FRpTYLA2 自动交易系统〔香港期货交易所有限公司〕
hp?hb-4l automatic adjustment mechanism 自动调整机制
;i|V++$_ automatic adjustment system 自动调整系统
6Ouy%]0$I3 Automatic Clearing House 自动票据交换所
. _JM3o}F automatic exchange rates accumulation system 自动化汇率累集系统
ZZqImB.Cz6 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
D(6d#c automatic teller machine [ATM] 自动柜员机
]l.y/pRP5[ autopay 自动转帐
:=x-b3U available assets 可用资产
n)$T
zND available fiscal reserve 现存财政储备
) 9h5a+Z available profit 可用利润
':6!f Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
gHc0n0ZV average 平均;平均数;海损
'#d`K.;_b. average basic salary 平均基本薪金
.r!:` 6 average consumer expenditure 平均消费开支;一般消费开支
WMfu5x7e4 average cost 平均成本
/=co/}i average cost of land production 增辟土地平均成本
:{NvBxc[ average daily turnover 平均每日成交额
t.B%7e average daily wage rate 平均每日工资率
+Mth+qg w average expenditure pattern 平均开支模式
s\g"~2+ average growth rate 平均增长率
++ !BSQ e average net fixed assets 固定资产平均净值
)HWf`;VQ average of relatives 相对价格平均数
@mM'V5_# average price 平均价格
ek6PMZF:' average propensity to consume 平均消费倾向;一般消费倾向
8*yhx average propensity to save 平均储蓄倾向;一般储蓄倾向
_:F0>=$ average rate 平均率
Nq
%@(K average revenue 平均收入;平均收益
dX|(n.} average stock 平均库存;平均存货
\5.36Se average yearly rent 平均年租
3D>syf avoidance of double taxation 避免双重课税
w7}m
T3p,) avoidance of tax 避税