A:
C|@k+^S A share A股;甲类股份
Hz3X*G\5b abatement of tax 减税;减扣免税额
!!O{ ppM ABN AMRO Bank N.V. 荷兰银行
sq|@9GS0T above-the-line expenditure 线上项目支出;经常预算支出
=\7p0cq&* above-the-line receipt 线上项目收入;经常预算收入
}JMkM9] ABSA Asia Limited 南非联合亚洲有限公司
pyJOEL]1F absolute change 绝对数值变更
JwVC?m). absolute expenditure 实际开支
`e|Lw absolute guideline figure 绝对准则数字
>$52B9ie absolute interest 绝对权益
!Lug5U} absolute order of discharge 绝对破产解除令
QLU;.& absolute profit margin 绝对利润幅度
!Jnw_) absolute value 实值;绝对值
Y]Vc}-a(h absolutely vested interest 绝对既得权益
}lpm Hvs absorbed cost 已吸收成本;已分摊成本
2Wf qgR[3 absorption 吸收;分摊;合并
v+bjC absorption rate 吸收率;摊配率;分摊率
I/V#[K C ACB Finance Limited 亚洲商业财务有限公司
q0Lt[*q3R acceptable form of reciprocity 合理的互惠条件
o (NyOC acceptable rate 适当利率;适当汇率
tsVhPo]e0 acceptance agreement 承兑协议
cB=u;$k@* acceptance for honour 参加承兑
>:E-^t% acceptor 承兑人;接受人;受票人
Ic!83- acceptor for honour 参加承兑人
B2WX#/lgd accident insurance 意外保险
rh&Eu qE% Accident Insurance Association of Hong Kong 香港意外保险公会
L;7mt
4H accident insurance scheme 意外保险计划
<OfzE5 accident year basis 意外年度基准
c7!`d.{90 accommodation 通融;贷款
Cbvl( ( accommodation bill 通融票据;空头票据
A0u:Fm{E accommodation party 汇票代发人
w=o m7%J@l account balance 帐户余额;帐户结余
-\C6j account book 帐簿
[4rMUS7-m" account collected in advance 预收款项
; 2-kQK9 account current book 往来帐簿
Q&Ahr account of after-acquired property 事后取得的财产报告
rL3Vogw'e account of defaulter 拖欠帐目
(gB=!1/|G account payable 应付帐款
bxe 97] account payee only [A/C payee only] 只可转帐;存入收款人帐户
lD#1"$Coz account receivable 应收帐款
i3j jPN! account receivable report 应收帐款报表
n(S-F g account statement 结单;帐单;会计财务报表
d'fpaLV account title 帐户名称;会计科目
(k.7q~: accountant's report 会计师报告
f_XCO=8'v Accountant's Report Rules 会计师报告规则
vqZM89xY accounting and auditing procedure 会计与审计程序;会计与核数程序
0j MI)aY. Accounting Arrangements 《会计安排》
}0),b ?*e accounting basis 会计基础
(HKm2JuFG accounting by Official Receiver 破产管理署署长呈交的帐目
'u/HQg* Accounting Circular 《会计通告》
6WM_V9Tidq accounting class 会计类别
JjML!; accounting date 记帐日期;会计结算日期
A|Gqjy^;@ accounting for money 款项核算
o?+e_n= Accounting Officer 会计主任
&\[J accounting period 会计报告期;会计期
.]c:Zt}P accounting policy 会计政策;会计方针
*3($s_r> accounting practice 会计惯例
(1]@ fCd + accounting principle 会计准则
u Aa>6R accounting record 会计记录
PQ]N>'v- accounting report 会计报告
bkI A:2HX Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&r!>2$B\ Accounting Society of China 中国会计学会
(oEA)yc| accounting statement 会计报表
(9|K}IM: accounting system 会计制度;会计系统
boovCW accounting transaction 会计事项;帐务交易
S@($c' accounting treatment 会计处理
yo6IY accounting year 会计年度
?=rh= # accretion 增值;添加
Av]N.HB$ accrual 应计项目;应累算数目
7z&u92dJI accrual basis 应计制;权责发生制
imQNfNm accrual basis accounting 应计制会计;权责发生制会计
2Jv4l$$;* accrue 应累算;应计
SX;IUvVE5 accrued benefit 应累算利益
1bs95Fh9Q accrued charges 应计费用
iO`f{?b accrued cumulative preference share dividend 应累算的累积优先股股息
bYH_U4b accrued expenses 应累算费用
}C#d;JC accrued interest payable 应付利息;应计未付利息
k"zHrn"$ accrued interest receivable 应收利息;应计未收利息
YaNVpLA accrued right 累算权益
<qx-%6 accruing profit 应累算的利润
O v6=|]cW accumulated fiscal reserve 累积财政储备
Big-)7?
accumulated profit 累积利润;滚存溢利
J?$uNlI accumulated reserve 累积储备
42LV>X#i accumulation of surplus income 累积收益盈余
kk#d-!
$[ acquired assets 既得资产
,1L^#?Q~ acquisition 收购;购置;取得
CP^^ct-C acquisition cost 购置成本
j<?4N*S acquisition expenses 购置费用
ABGL9;.8 acquisition of 100% interest 收购全部股权
o*'3N/D~ acquisition of control 取得控制权
WU_Q
7%+QS acquisition of fixed assets 购置固定资产
8+F2
!IM acquisition of shell “买壳”
v8N1fuP} acquisition price 收购价
DLZ63' act of God 天灾
6}2Lt[>O acting partner 执事合伙人
$=R\3:j active market 买卖活跃的市场;交投畅旺的市场;旺市
VEm[F/' active partner 积极参与的合伙人
2Y{9Df active trading 交投活跃
!>j-j actual circulation 实际流通
SfT ]C~#$N actual cost 实际成本
']x]X, actual expenditure 实际开支;实际支出
ly+7klQ;. actual income 实际入息;实际收入;实际收益
B4=gMVp1 actual market 现货市场
enM 3 actual price 现货价;实际价格
(@9}FHJzi actual profit 实际利润
J(60eTwQ actual quotation 实盘;实际价位;实际报价
VF.S)='>Eu actual year basis 按实际年度计算
2=RDAipf59 actuals 实货
4r$t}t
gX actuarial investigation 精算调查
n2~rrQ
\/p actuarial principle 精算原则
E)bP}:4V actuarial report 精算师报告
#D8)rs.9 Actuarial Society of Hong Kong 香港精算学会
)DMbO"7 actuarial valuation 精算师估值
z)Gr`SA< actuary 精算师
><HXd+- sd ad referendum agreement 暂定协议;有待覆核的协定
_qfdk@@g ad valorem duty 从价税;按值征税
=6:Iv"< ad valorem duty system 从价税制
bfgLU.1I ad valorem fee 从价费
LBR_Q0EP ad valorem tariff 从价关税
5E}i<}sq5 additional allowance 额外免税额
5/<Y,eZ/ additional amount for unexpired risk 未过期风险的额外款额
0)#I5tEre additional assessable profit 补加应评税利润
`SWK(=' additional assessment 补加评税
^+&}:9Ml additional commitment 额外承担
FMiYZ1^r additional commitment vote 额外承担拨款
WObfHAp. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
.H"gH-I additional dependent parent allowance 供养父母额外免税额
'|.u*M,b additional provision 额外拨款
Zzs pE} additional stamp duty 附加印花税
DlP=R additional tax 补加税罚款;补加税款
'_8Vay~ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
WD]dt!V% adjudged bankrupt 被裁定破产
1Low[i adjudicated bankrupt 裁定破产人
3:RZ@~u= adjudication fee 裁定费;评定印花税额手续费;评估契据费
iC">F.9# adjudication of bankruptcy 裁定破产;宣告破产
6|9fcIh]B adjudication of insolvency 裁定无力偿还债务
dc *#?G6^ adjusted actual 经调整的实数;调整后的实数
UNJ|J$T] adjusted current assets 经调整的流动资产;调整后的流动资产
4e4$AB " adjusted figure 经调整的数字;调整后的数额
$!t! = adjusted liabilities 经调整的负债;调整后的负债
KT}}=st% adjusted loss 经调整的亏损;调整后的亏损
X|as1Y$O+ 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
q4E{? adjusted profit 经调整的利润;调整后的利润
3 D3K:K!FK adjusted surplus 经调整的盈余额;调整后的盈余额
<GC:aG adjusted value 经调整的价值;调整后的价值
#cA}B
L!3 adjustment 调整;修订;理算〔保险〕
_]NM@'e adjustment centre 调剂中心
%pdfGM9g adjustment lag 调整过程的时间差距;调整时差
aOOY_S
E adjustment mechanism 调整机制
rB\UNXy adjustment of loss 亏损调整
@eul~%B{X adjustment process 调整过程;调整程序
k58lmuU adjustment range 调整幅度
MLJ8m administered exchange rate 受管制汇率
KW)yTE< Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
cuHs`{u@P administration expenses 行政费用
y}|zH administration fee 手续费;行政费
+VfJ:[q administration in bankruptcy 破产管理
DvGtO)5._ administration order 遗产管理令
%PQC9{hUy$ administrator 管理人;遗产管理人
N4r`czoj administrator of the estate 遗产管理人
SU1,+7" admission of debt 债项承认书
6YN4] admission of proof 接纳债权证明
/3fo=7G6 advance 放贷款项;垫付款项;预支款项;预付款项
*E>YLkg] advance account 暂支帐目;预付款帐户
!Bd2$y. advance compensation 预付补偿金
^#%[ advance from shareholder 股东垫款
Q8O38uZ advance pending reimbursement 预支以待日后付还
6sntwT"? advanced economy 先进经济体系
)g-*fSa advancement 预付;预付财产
nHhg#wR advances warrant 垫款令
E+_}8J . advancing 贷出
"8N]1q:$4 adverse balance 逆差
-?ip ?[Z adverse exchange 逆汇
yRAb
HG,c advertisement addressed to shareholders 在报章刊登的致股东通告
dW91nTQ: advice for collection 托收通知书
BZE19! advice of drawing 提款通知书;汇票通知书
OLv( advice of payment 付款通知
?/O+5rjA Advisory Committee [Securities and Futures Commission]
/OZF3Pft 谘询委员会〔证券及期货事务监察委员会〕
c~cYN W: Advisory Committee on Diversification 经济多元化谘询委员会
s%Z3Zj(,8( affidavit 誓章;遗产申报誓章
_A(J^;? affidavit of no receipt 述明无收款的誓章
,ihTEw,t( affiliate 联号;联营公司;附属公司
a/_ `1 affiliated company 附属公司;联号;联营公司
3Z`oI#-x affirmation [estate duty] 非宗教式宣誓〔遗产税〕
.DT1Jvl affordability 负担能力
pB )nQ5l' African Development Bank [AfDB] 非洲开发银行
6(wpf^br2 after-acquired property 事后取得的财产
[scPs,5Y after-hours dealing 市后交易
2o,%O91p after-tax profit 税后盈利;税后利润;税后溢利
^<<
Wqmx agency agreement 代理协议
U7Ps2~x3 agency expenses 代理机构的开支
\KG{
11 agency fee 代理费
z19y>j Agency Law 《代理法》
qsJo)SA agent 代理人;承销人
\2T@]!n agent of company 公司代理人
X(/W|RY{@ agent's fee 代理人费;经纪费
%Dy a- aggregate 总计;总数;总体数字
K }r%OOn0 aggregate amount 总款额;总额
Ek84yme# aggregate assets and liabilities 总体资产与负债
X)Kd'6zg aggregate at constant price 按固定价格计算的总体数字
-~jM=f$ aggregate demand 总需求
e-Eoe_k aggregate gross position 总持仓量
g5H+2lSC aggregate limit 总限额
e+S%`Sg aggregate of salaries tax 合计薪俸税
!X8:#a( aggregate performance 总体表现;总体业绩
f9!wO';P6 aggregate supply 总体供应
pbu 8Ib8z aggregate surplus 总盈余
|n0 )s% 8` aggregate total 整体总额
{BgGG@e aggregate value 总值;合计价值
I'C{=? aggregated basis 合计基准
& %1XYpA.0 aggregated net chargeable income 合计应课税入息实额
&B[$l`1 aggregation 合并计算;合计;总和
?QZ\KY aggregation of incomes of husband and wife 夫妇入息合并计算
9c<lFZb; aggregation of property 财产的总和
z"R-Sme agio 差价;贴水
q[r|p"TGov 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》
5pz%DhjLo Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4e9mN~ 《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》
R}*e% EG/ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
6kHAoERp 《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》
d!8`}L:=M Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
]XU?Wg 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+DksWbD agreement for a settlement 授产协议
z!eY=G' agreement for assignment 转让协议
faThXq8B agreement for sale 售卖协议;买卖协议
S=2-<R agreement for sale and purchase 买卖协议
fk9FR^u agreement for the payment of interest 支付利息协议
9"oc.ue.2D agreement for the repayment of money 还款协议
Wl}d6ZTm agreement of reinsurance 再保险协议
~c+0SuJ Agricultural Bank of China 中国农业银行
J
v'$6[? air passenger departure tax 飞机乘客离境税
z6$W@-Vd Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[|e7oNT(Q airport tax 机场税
{p+7QlgK alcohol duty 酒精税
Lylw('zZ alienation 让与;让渡;转让
C;M.dd alimony 生活费;赡养费
nxCwg> All Ordinaries Index [AOI] 所有普通股指数
rk{DrbRx all risks 全险;综合险
<1>\?$)D All Sales Record for Stock Market 《股票市场成交报告》
yX?& K}JI Allied Capital Resources Limited 新联财务有限公司
RD<l<+C^~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
UuW" allocation letter 拨款信件
Ydh]EO0' allocation of fund 分配款项;预留款项
36e!je allocation of profit 利润分配;溢利分配
#"=_GA^.{ allocation warrant 拨款令
"^yTH/m allotment 分配;配股
ggfL
d r allotment notice 股份配售通知;配股通知
?u"MsnCXYn allotment of shares 股份分配
9PIm/10pP^ allowable 可获宽免;免税的
8NWvi%g allowable business loss 可扣除的营业亏损
pl%3RVpoc allowable expenses 可扣税的支出
x)h5W+$ allowance 免税额;津贴;备抵;准备金
y#o ,Vg*V allowance for debts 债项的免税额
6*le(^y` allowance for depreciation by wear and tear 耗损折旧免税额
)k{zRq:d allowance for funeral expenses 殡殓费的免税额
S8^W)XgC; allowance for inflation 为通货膨胀而预留的款项;通胀准备金
D^$Nn*i;U allowance for repairs and outgoings 修葺及支出方面的免税额
lt[{u$ allowance to debtor 给债务人的津贴
"8>*O;xk alteration of capital 资本更改
Ns?y)
G>: alternate trustee 候补受托人
H"6Sj-<= amalgamation 合并
w-pdpbHV ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]G#og)z4 ambit of charges 征税范围;收费范围
t?iCq1 amended valuation 经修订的估值
v=$v*W American Commodities Exchange 美国商品交易所
]z;%%'gW6 American Express Bank Limited 美国运通银行
p=V (_ American Stock Exchange 美国证券交易所
vE^Hk!^ amortization 摊销
L]I)E`s amount due from banks 存放银行同业的款项
5v<BB`XWp amount due from banks abroad 存放海外银行同业的款项
_0<qS{RW amount due from holding companies 控股公司欠款
XOAZ amount due from local banks 存放本港银行同业的款项
.A//Q|ot! amount due to banks 银行同业的存款
<: f jWy amount due to banks abroad 海外银行同业的存款
dnSjXyjFB amount due to holding companies 控股公司存款
Ni7~
Mjjt amount due to local banks 本港银行同业的存款
9K-=2hvv amount due to outport banks 外埠银行同业的存款
;<OIu&,* amount for note issue 发行纸币的款额
3~iIo&NZ amount of bond 担保契据的款额
|9$K'+' amount of consideration 代价款额
t
5g@t0$ amount of contribution 供款数额
wK!4:]rhG amount of indebtedness 负债款额
18jI6$DY amount of principal of the loan 贷款本金额
7;ZSeQyC amount of rates chargeable 应征差饷数额
+pURF&Pr amount of share capital 股本额
3@f@4t@5V amount of sums assured 承保款额
m_wBRan amount of variation 变动幅度
dq?{?~3 amount of vote 拨款数额
T.]+T[}! amount payable 应付款额
#p_3j 0S amount receivable 应收款额
4{7O}f Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Pfj{TT.#L analysis 分析
CA, &R<] ancillary risk 附属风险
pn<M`,F~q annual account 周年帐目;周年帐目报表;年度决算;年结
x >hnH{~w annual accounting date 年结日期
ep* ( annual allowance 每年免税额;年积金;年度津贴;年津
r~N0P|Tq annual balance 年度余额
<05\ annual disposable income 每年可动用收入
^N KB annual estimates 周年预算
* _ {w0U) annual fee 年费
|#fqHON annual general meeting 周年大会
3R>U^
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}D-h=,]; annual long-term supplement 长期个案每年补助金
pHSq,XP- annual pensionable emolument 可供计算退休金的年薪
()i8 Qepo} annual report 年报
;"l>HL:^ Annual Report on the Consumer Price Index 《消费物价指数年报》
t&MJSFkiA annual return 周年报表;周年申报表;每年报税表格
`Hld#+R Annual Return Rules 《周年报表规则》
O RAKg.49 annual review of consumer prices 每年消费物价回顾
of!Bz annual roll-forward basis 逐年延展方式
SO^:6GuJ annual salary 年薪
o*& D; annual statement 年度报表;年度决算表
^kA^>vi Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
1'@/jR annuitant 年金受益人
tEh YQZ annuity 年金
ppH5>Y
6c annuity contract 年金合约
?~s,O$o annuity on human life 人寿年金
xcz[w}{eEq antecedent debt 先前的债项
,g\%P5 ante-dated cheque 倒填日期支票
D^V0kC p!F anticipated expenditure 预期开支
_7Z|=) anticipated net profit 预期纯利
AC:cV=' anticipated revenue 预期收入
!l-^JPb anti-inflation measure 反通货膨胀措施
]"Z*Hq
z anti-inflationary stance 反通货膨胀立场
+MU|XT_5|6 apparent deficit 表面赤字
aUUr&yf_L apparent financial solvency 表面偿债能力
;dgxeP;mp apparent partner 表面合伙人
#
Un>g4>Rh application for personal assessment 个人入息课税申请书
:I*G tq
application of fund 资金应用
7) aitDD application to release as liquidator and to destruct the books of accounts and documents
AvnK?*5!@ 申请免除清盘人职务及毁灭帐簿与文件
MW*@fl<@?M appointed actuary 委任精算师
+c$]Q-( appointed auditor 委任核数师;委任审计师
uSh!A appointed trustee 委任的受托人
%5.aC|^} appointer 委任人
huVw+vAA apportioned pro rata 按比例分摊
.4P5tIn\ apportionment 分配;分摊
DdJ>1504 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Wm! lWQu7 apportionment formula 分摊方程式
RQiGKz5
apportionment of estate duty 遗产税的分摊
,w&8 &wj appraisal 估价;评估
zG)XB*c appreciable growth 可观增长
j}}:&>; appreciable impact 显着影响
|eH>55 b appreciable increase 可观增长
Ct2m l appreciation 增值;升值
IO3`/R- appreciation against other currencies 相对其他货币升值
NGZEUtj appreciation of the exchange value of Hong Kong dollar 港元汇值上升
R+,eX jz" appreciation tax 增值税
m:U.ao6 appropriation 拨款;拨用;拨付
gw[\7 appropriation account 拨款帐目
`@?f@p$(B Appropriation Bill 拨款法案
<,/k"Y= appropriation-in-aid system 补助拨款办法
9ReH@5_bGM approved assets 核准资产
Sz4G,c approved basket stock 认可一篮子证券
(s`oJLW> approved budget 核准预算
P6q`i< approved charitable donation 认可慈善捐款
I!'PvIyO approved charitable institution 认可慈善机构
AfAg#75q approved currency 核准货币;认可货币
3>LyEXOW approved estimates 核准预算
U^+xCX< approved estimates of expenditure 核准开支预算
wc@X:${ approved overseas insurer 核准海外保险人
.PjJ g^^ approved overseas trust company 核准海外信托公司
|KEq- approved pooled investment fund 核准汇集投资基金
=d07c approved provident fund scheme 认可公积金计划
?z,^QjQ} approved provision 核准拨款
IRy!8A=X approved redeemable share 核准可赎回股份
fT9z 4[M approved regional stock 认可地区性证券
uLFnuK approved retirement scheme 认可退休金计划
rz/^_dV approved subordinated loan 核准附属贷款
A0Z<1|6r* arbitrage 套戥;套汇;套利
&+F|v(|r arbitrageur 套戥者;套汇者
.
!gkJ arbitrary amount 临时款项
LS1r}cl arrangement 措施;安排;协定
5cLq6[uO arrears 欠款
Z|zyO- arrears of pay 欠付薪酬
`-qRZh@ E arrears of revenue 逾期未收税款;逾期未收的帐项
ACQbw)tiv} articles of association 组织章程;组织细则;组织章程细则
%g1{nGah Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
"p]bsJG ascertainment of profit 确定利润
7)iB6RBK "Asia Clear" “亚洲结算系统”
&.XYI3Ab1 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
zdY+?s)p Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
0a<:.} Asian Development Fund [ADF] 亚洲发展基金
?1%/G< Asian dollar bond 亚洲美元债券
n27df9L Asian dollar market 亚洲美元市场
=R+z\`2 Asian dollar rate 亚洲美元利率
0V{a{>+ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
+bC-_xGuh Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
S<),
,( asked price 沽盘;喊价;索价;卖方报价
FtBYPSGz assessable income 应评税入息
"{a-I=s\C assessable loss 应评税亏损
Vy*&po[
assessable profit 应评税利润
% H"A% assessable value 应评税值
1O" Mo assessed profit 估定利润
yL =*yC assessed value 经评估价值
]WZ_~8 assessment 评税;评定;估价;评税单
Ml &Cr assessment number 评税编号;估价编号
2de[ yz assessment of additional tax 补加税评税
BGAqg=nDV assessment of performance 业绩评估;实绩评价
N^i<A2'6S; Assessor 评税主任
}~gBnq_DDU asset price bubbles 资产价格泡沫
Ec!fx\ asset-backed securities 具资产保证的证券
s"1:#.u assets accretion 资产增值
"r@f&Ssxb assets and liabilities 资产与负债
G55-{y9Q assets betterment statement 资产递增表;资产改进表
P_:A%T assets lending 实物放款;有抵押贷款
G)qNu } assets of the company passing on the death 死者去世时转移的公司资产
aDJ\% assets pledged as security for liabilities 用作负债抵押的资产
lgR;V]^YX assets portfolio 资产投资组合
}` &an$Mu assets price 资产价格
wPhN_XV assets quality 资产质素
,SEC~)L assets realization 资产变现
(#zSVtZ assets refinancing arrangement 资产再集资安排
Rx';P/F0C assets securitization 资产证券化
R7'a/ assets situated outside Hong Kong 在香港以外地方的资产
Vp3r assets stripping 削减资产;拆卖资产
|Ld/{&Qr assets value 资产值
vfb~S~|U6g assignee 承让人
B(}u:[
b^S assignment 转让;转让书;转让契
i1ph{;C assignment of interest 权益转让
&V.ps1 assignment of letters patent and trade mark 专利证书及商标转让
F_8<
tA6 assignment of property 物业转让;物业转让书
.}KY*y assignment right 转让权
8J60+2Wa assignor 转让人
#ma#oWqF } associate 有联系的人;有关连人士;相联者;合伙人;联系人
+h!OdWD9 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
jVh I`F{n associate member 附属会员
Obl']Hr{y9 associated body corporate 相联法人团体
V0'T) associated company 相联公司;联属公司
*Q=3v associated corporation 相联法团
iTb k]$ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
wSrq?U5q 公认会计师公会〔英国〕
VlGg? Association of Futures Exchange Brokers 香港期货经纪协会
JzhbuWwF- Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
:Ja]Vt association of underwriters 承保人组织
dV{N,;z assumption of control 接管
M>Yge~3 assurance 担保;保险;转易;转易书
1$cX`D` assurance of interest 权益的转易
[8Zq
1tU;G at 19XX price 按一九XX年价格计算
"wk~[> at a discount 按赔价计算;按贴水价格计算;打折扣
u_0&`zq at a premium 按溢价计算;按升水价格计算
ppv/A4Kv at call 通知付款;按通知
Ave{ `YD at constant market price 按固定市价计算
C[cNwvz at constant price 按固定价格计算
NzRpI5\. at cost 按成本计算
BIx Z4Ft at current market price 按当时市价计算;按现时市价计算
PFP/Pe Ng; at current price 按当时价格计算;按现时价格计算
XS!mtd<q at factor cost 按要素成本计算;按生产要素成本计算
h-"c
)?p at money-of-the-day price 按付款当日价格计算
B?}ZAw> at or better 按指定或较佳价位〔买卖指令〕
wd4wYk\ at par 按面值计算;平价
h/9{E:ML at sight 见票即付
4JlB\8rc at the close 按收市盘
GyE-fB4C at the opening 按开市盘
yHvF"4] attestation 见证;见证条款
6>I{Ik@> at-the-money option 平价期权
aOWE\Ic8 attorney 受权人;受托代表人
!E\xn^ attornment 新拥有人承认书
;d"F'd attributable profit 可归属利润
ZzDE attributable share value 可归属股份价值
7C7eXJ9q Auckland Stock Exchange 奥克兰证券交易所
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auction 拍卖
)"j)9RQ} auctioneer 拍卖商
fX)C8J^=G audit 审计;核数
[K2\e N~g Audit Commission 审计署
k0;N D Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
}Qjp,(ye 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
76i)m! audit review 帐目审查
(h8M Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
3EGQ$ audited account 审计帐目;经审计的帐目
K]mR9$/ audited annual account 经审计的周年帐目
I`%\ "bF@ audited balance sheet 经审计的资产负债表
A aLj.HR auditor 核数师;核数主任;审计师
"^A4 !. auditor's certificate 核数师证明书;审计师证明书
fJ!i%</V auditor's report 核数师报告;审计师报告
d8 1u Aussie bond 澳元债券
f<.43kv@ austerity budget 紧缩预算
d
]LF5*i Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
5B+>28G% Australia All Ordinaries Index 澳洲所有普通股票指数
fFG, ^;7-O Australian Dollar [AUD] 澳元
Y.. Australian Options Market 澳大利亚期权市场
; aA,H& Australian Securities Commission 澳洲证券事务监察委员会
ZVo%ssVt Australian Society of Certified Practising Accountants 澳洲执业会计师公会
chjXsq#Q^ Australian Stock Exchange 澳大利亚证券交易所
y=!"++T]B< Austrian Schilling [ATS] 奥地利先令
YmP`Gg#>p authentication 认证;鉴证
[da,SM authority to purchase 委托购买证;委购书
&m=Xg(G~c authorization 认可;核准;授权;授权书
}{Y)[w#R authorization by direction 指示授权
<I.anIB:U authorization by instruction 指令授权
m2o*d$Ke authorization by warrant 令状授权
klC;fm2C authorization of unit trust 单位信托的认可
["|' f authorized agent 指定代理人
#*^vd{fl authorized capital 法定资本
p7b`Z>} authorized clerk 出市员
hQ!sl O authorized dealer 认可交易商
~RSOUrR authorized financial institution 认可财务机构
0i}4T:J@` authorized fund 认可基金
Pkx*1.uo authorized fund house 获授权的基金公司;认可基金公司
x \qS|q\N authorized institution 认可机构
_D9`L&X} authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
N>z<v\` authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
>sAZT:&gv authorized insurer 获授权保险人;获认可承保人
A^+G
w\ authorized investment 特准投资项目
fFD:E} >5 authorized person 获授权人
?haN ;n6' authorized representative 获授权代表
Y40Hcc+Fx authorized share capital 法定股本
+hdD*}qauC automated quotation system 自动报价系统
|*079v Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
[t55Kz*cD 自动交易系统〔香港期货交易所有限公司〕
5ru&In& automatic adjustment mechanism 自动调整机制
C2GF
N1i automatic adjustment system 自动调整系统
~.qzQ_O/ Automatic Clearing House 自动票据交换所
H"PnX-fGN automatic exchange rates accumulation system 自动化汇率累集系统
a\an Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
..yuEA automatic teller machine [ATM] 自动柜员机
rK%<2i autopay 自动转帐
ajIgL<x available assets 可用资产
5Z{h!}Y available fiscal reserve 现存财政储备
2.)@u~^Q
available profit 可用利润
T:+%3+;a Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
F"O{eK0T average 平均;平均数;海损
+W+O7SK\y average basic salary 平均基本薪金
@vWC "W average consumer expenditure 平均消费开支;一般消费开支
!4uTi [e average cost 平均成本
f(.@]eu
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reml|!F-) average daily turnover 平均每日成交额
Sfc0 ~1 average daily wage rate 平均每日工资率
}>vf(9sF` average expenditure pattern 平均开支模式
wD>tR
SW average growth rate 平均增长率
SX)giQLU average net fixed assets 固定资产平均净值
c)8V^7=Q average of relatives 相对价格平均数
&0*l=!:G^ average price 平均价格
}J}a;P4 average propensity to consume 平均消费倾向;一般消费倾向
9tmYrhb$
average propensity to save 平均储蓄倾向;一般储蓄倾向
<b!ieK?\F3 average rate 平均率
MCHRNhb9 average revenue 平均收入;平均收益
q0Fq7rWP average stock 平均库存;平均存货
ZN!OM)@:! average yearly rent 平均年租
4HlOv%8 avoidance of double taxation 避免双重课税
8[LwG& avoidance of tax 避税