A:
jjwMvf.R A share A股;甲类股份
%[\x%m) abatement of tax 减税;减扣免税额
L+rySP ABN AMRO Bank N.V. 荷兰银行
P9i9<pR above-the-line expenditure 线上项目支出;经常预算支出
gQd=0"MV above-the-line receipt 线上项目收入;经常预算收入
d<GG( ABSA Asia Limited 南非联合亚洲有限公司
q\t>D
_lU absolute change 绝对数值变更
*DCNu{6 absolute expenditure 实际开支
i?_D]BY4 absolute guideline figure 绝对准则数字
x]><}!\<& absolute interest 绝对权益
s.`%ZDl@Y absolute order of discharge 绝对破产解除令
5'c+313 lm absolute profit margin 绝对利润幅度
#X@<U <R absolute value 实值;绝对值
v#%>uLl absolutely vested interest 绝对既得权益
{9.~]dI|L absorbed cost 已吸收成本;已分摊成本
,cy/fW absorption 吸收;分摊;合并
_Kl{50}] absorption rate 吸收率;摊配率;分摊率
bOSYr<R& ACB Finance Limited 亚洲商业财务有限公司
mGpkM?Y" acceptable form of reciprocity 合理的互惠条件
0SCW2/o8 acceptable rate 适当利率;适当汇率
(zJ$oRq acceptance agreement 承兑协议
o*wC{VP_ acceptance for honour 参加承兑
ooU Sb acceptor 承兑人;接受人;受票人
dbT^9: Q acceptor for honour 参加承兑人
}:9|*m<$t accident insurance 意外保险
?sf2h:\N Accident Insurance Association of Hong Kong 香港意外保险公会
oj(A`[ accident insurance scheme 意外保险计划
D*T$ v
accident year basis 意外年度基准
wdcryejCkr accommodation 通融;贷款
h/0-Mrk;e accommodation bill 通融票据;空头票据
lmtQr5U accommodation party 汇票代发人
z@l!\m- account balance 帐户余额;帐户结余
C+(Gg^ w account book 帐簿
Z>Kcz^a# account collected in advance 预收款项
.)^3t~ account current book 往来帐簿
_/%]: account of after-acquired property 事后取得的财产报告
FQ|LA[~ account of defaulter 拖欠帐目
n?e@): account payable 应付帐款
o eJC account payee only [A/C payee only] 只可转帐;存入收款人帐户
Z!RRe]"y account receivable 应收帐款
`YmI' account receivable report 应收帐款报表
Q0q)n=i}] account statement 结单;帐单;会计财务报表
)'
x/q account title 帐户名称;会计科目
COan)<Ku accountant's report 会计师报告
wO_pcNYZ8 Accountant's Report Rules 会计师报告规则
A.$VM# accounting and auditing procedure 会计与审计程序;会计与核数程序
!w#ru?L{ Accounting Arrangements 《会计安排》
1f@U:<: accounting basis 会计基础
d%_78nOh" accounting by Official Receiver 破产管理署署长呈交的帐目
HDSA]{:sl Accounting Circular 《会计通告》
z@%/r~?| accounting class 会计类别
~Miin accounting date 记帐日期;会计结算日期
{F(-s"1;xO accounting for money 款项核算
$O~F>.* Accounting Officer 会计主任
K+7yUF8XP accounting period 会计报告期;会计期
,LW(mdIe( accounting policy 会计政策;会计方针
s9_`Wrg? accounting practice 会计惯例
/[nZ#zj!3 accounting principle 会计准则
=Qj+Ug' accounting record 会计记录
Qor{1_h)+9 accounting report 会计报告
R(/[NvUb Accounting Services Branch [Treasury] 会计事务部〔库务署〕
71L\t3fG Accounting Society of China 中国会计学会
."F'5eTT~ accounting statement 会计报表
>d27[% accounting system 会计制度;会计系统
_!C)r*0( accounting transaction 会计事项;帐务交易
vA2,&%jw accounting treatment 会计处理
xu"94y+ accounting year 会计年度
]cLEuE^& accretion 增值;添加
~aqT~TL_ accrual 应计项目;应累算数目
{?
K|(C accrual basis 应计制;权责发生制
D,GPn%Wqi accrual basis accounting 应计制会计;权责发生制会计
<r7qq$ accrue 应累算;应计
e"o6C\c accrued benefit 应累算利益
M\y~0uZ accrued charges 应计费用
HoIKx_ accrued cumulative preference share dividend 应累算的累积优先股股息
s;-78ejj7 accrued expenses 应累算费用
+YQ~t,/ accrued interest payable 应付利息;应计未付利息
-VreBKn accrued interest receivable 应收利息;应计未收利息
3lLW'g&= accrued right 累算权益
XUQW;H accruing profit 应累算的利润
oieQ2>lYh accumulated fiscal reserve 累积财政储备
~.4W,QLuD accumulated profit 累积利润;滚存溢利
u"#6_-0y accumulated reserve 累积储备
o&hKg#nO83 accumulation of surplus income 累积收益盈余
*3.yumcv{L acquired assets 既得资产
I!F}`d acquisition 收购;购置;取得
1C}pv{0:& acquisition cost 购置成本
A"\P&kqMV acquisition expenses 购置费用
f 74%YY acquisition of 100% interest 收购全部股权
~C/Yv&58 acquisition of control 取得控制权
e_I; y acquisition of fixed assets 购置固定资产
0uVk$\:i acquisition of shell “买壳”
r3[t<xlFf acquisition price 收购价
r}_Lb.1] act of God 天灾
;l/}Or2 acting partner 执事合伙人
+K$5tT6b active market 买卖活跃的市场;交投畅旺的市场;旺市
XQ0#0<
active partner 积极参与的合伙人
u5cVz_S active trading 交投活跃
W2F+^ actual circulation 实际流通
Nh1e1m? actual cost 实际成本
0okO+QU,a actual expenditure 实际开支;实际支出
;B|^2i1Wi actual income 实际入息;实际收入;实际收益
#uD)0zdw actual market 现货市场
e9z$+h actual price 现货价;实际价格
G!!-+n< actual profit 实际利润
#RR:3ZPZC actual quotation 实盘;实际价位;实际报价
HsjELbH actual year basis 按实际年度计算
e?^\r)1
actuals 实货
3r~>~ueZ actuarial investigation 精算调查
PmPyb>HK=P actuarial principle 精算原则
HO%E-5b9 actuarial report 精算师报告
2d5}`> Actuarial Society of Hong Kong 香港精算学会
#sz]PZ\ actuarial valuation 精算师估值
?$30NK3G actuary 精算师
bk\dy7 ad referendum agreement 暂定协议;有待覆核的协定
;xW8Z<\- ad valorem duty 从价税;按值征税
#Dj"W8'zh ad valorem duty system 从价税制
?Kx6Sf<i ad valorem fee 从价费
95.qAFB1 ad valorem tariff 从价关税
cW81 additional allowance 额外免税额
R/ALR additional amount for unexpired risk 未过期风险的额外款额
z9k*1: additional assessable profit 补加应评税利润
b"ol\&1
#
additional assessment 补加评税
r,`Z.A additional commitment 额外承担
y'J:?!S,Yu additional commitment vote 额外承担拨款
(xk.NZnF additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
`DgaO-Dg3 additional dependent parent allowance 供养父母额外免税额
1&X}1 additional provision 额外拨款
u#a%( additional stamp duty 附加印花税
:DOr!PNA additional tax 补加税罚款;补加税款
o9KyAP$2 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
bc3|;O adjudged bankrupt 被裁定破产
[+hy_Nc$ adjudicated bankrupt 裁定破产人
V]l&{hl, adjudication fee 裁定费;评定印花税额手续费;评估契据费
JYZ2k=zh adjudication of bankruptcy 裁定破产;宣告破产
Cp .1/ adjudication of insolvency 裁定无力偿还债务
YXczyZA`x adjusted actual 经调整的实数;调整后的实数
cPA~eZbX adjusted current assets 经调整的流动资产;调整后的流动资产
7.wR"1p# adjusted figure 经调整的数字;调整后的数额
wFK:Dp_^ adjusted liabilities 经调整的负债;调整后的负债
MuDFdbtR adjusted loss 经调整的亏损;调整后的亏损
io1S9a(y 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
\]Y\P~n adjusted profit 经调整的利润;调整后的利润
l 8O"w& adjusted surplus 经调整的盈余额;调整后的盈余额
:3111}>c adjusted value 经调整的价值;调整后的价值
-kG3k> by_ adjustment 调整;修订;理算〔保险〕
(w5u*hx adjustment centre 调剂中心
|Hx%f adjustment lag 调整过程的时间差距;调整时差
=8$|_ adjustment mechanism 调整机制
m.1LxM$8 adjustment of loss 亏损调整
5xh!f%6 adjustment process 调整过程;调整程序
D+|
K%_Qq adjustment range 调整幅度
HBt|}uZ?6i administered exchange rate 受管制汇率
G"G{AS Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
SL[rn<x| administration expenses 行政费用
:wQC_; administration fee 手续费;行政费
??%)|nj. administration in bankruptcy 破产管理
U>/<6Wd administration order 遗产管理令
IY];Ss&i administrator 管理人;遗产管理人
R<0Fy =z administrator of the estate 遗产管理人
]*bAF^8i admission of debt 债项承认书
XHWh'G9 admission of proof 接纳债权证明
J|n(dVen/ advance 放贷款项;垫付款项;预支款项;预付款项
2-B6IPeI advance account 暂支帐目;预付款帐户
9uA,
+ advance compensation 预付补偿金
Y*5Z)h
1 advance from shareholder 股东垫款
7ZS>1 advance pending reimbursement 预支以待日后付还
UJ7'JBT=k advanced economy 先进经济体系
jK3giT advancement 预付;预付财产
`)rg|~#k advances warrant 垫款令
|?\gEY-Se advancing 贷出
qru2h #
adverse balance 逆差
PYdIP\<V adverse exchange 逆汇
5."5IjZu advertisement addressed to shareholders 在报章刊登的致股东通告
{F;,7Kn+l advice for collection 托收通知书
X}3P1.n: advice of drawing 提款通知书;汇票通知书
]WTf< W< advice of payment 付款通知
]O6KKz Advisory Committee [Securities and Futures Commission]
^H'hD 谘询委员会〔证券及期货事务监察委员会〕
J9g|#1G Advisory Committee on Diversification 经济多元化谘询委员会
/yLzDCKn affidavit 誓章;遗产申报誓章
aXRv}WO$>k affidavit of no receipt 述明无收款的誓章
+n@f'a"> affiliate 联号;联营公司;附属公司
JzHqNUn*M affiliated company 附属公司;联号;联营公司
Z1VC5*K affirmation [estate duty] 非宗教式宣誓〔遗产税〕
" <<A affordability 负担能力
7sj<|g<h(_ African Development Bank [AfDB] 非洲开发银行
U5|B9%:& after-acquired property 事后取得的财产
G1kDM.L after-hours dealing 市后交易
l<u{6o after-tax profit 税后盈利;税后利润;税后溢利
}16&1@8 agency agreement 代理协议
l*$WX=h6n agency expenses 代理机构的开支
\eEds:Hg agency fee 代理费
WLE%d]'%M Agency Law 《代理法》
5i^ `vmK agent 代理人;承销人
`2>XH:+7F agent of company 公司代理人
`>%- agent's fee 代理人费;经纪费
7;^((.]ln aggregate 总计;总数;总体数字
{?w"hjy aggregate amount 总款额;总额
MK omq aggregate assets and liabilities 总体资产与负债
+T-@5v[ aggregate at constant price 按固定价格计算的总体数字
YKc>6)j aggregate demand 总需求
R78!x*U} aggregate gross position 总持仓量
3 t/ R 2M aggregate limit 总限额
6hp{,8|D"m aggregate of salaries tax 合计薪俸税
I|H,)!Z aggregate performance 总体表现;总体业绩
7 n\mj\ aggregate supply 总体供应
$2Ka u 1 aggregate surplus 总盈余
iwvt%7 aggregate total 整体总额
Vre=%bGw aggregate value 总值;合计价值
dAL0.>|`0 aggregated basis 合计基准
(RExV?: aggregated net chargeable income 合计应课税入息实额
P=c?QYF aggregation 合并计算;合计;总和
L{!ihJr aggregation of incomes of husband and wife 夫妇入息合并计算
:lNg:r$4 aggregation of property 财产的总和
X2i*iW< agio 差价;贴水
YdK_.t0Mu Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
T0;u+$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
FX7M4t#< 《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》
>J.Qm0TY( Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<F ew<r2 《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》
-<|Y 1PQ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
nHnk#SAAu 《香港政府和大韩民国政府关于相互促进和保护投资协定》
e"*BHvy F agreement for a settlement 授产协议
mU>&ql?e agreement for assignment 转让协议
5bXHz5i agreement for sale 售卖协议;买卖协议
i^R{Ul[ agreement for sale and purchase 买卖协议
JwjI{,jY agreement for the payment of interest 支付利息协议
Hc M~ agreement for the repayment of money 还款协议
kQy&I3 agreement of reinsurance 再保险协议
5!tb$p#z Agricultural Bank of China 中国农业银行
`{DG;J03[ air passenger departure tax 飞机乘客离境税
uWh|C9Y!A Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{>/)5AGs airport tax 机场税
!Ri
r&gF alcohol duty 酒精税
8qN"3 Et alienation 让与;让渡;转让
0D<TF>M;pn alimony 生活费;赡养费
vm|!{5l:=y All Ordinaries Index [AOI] 所有普通股指数
W,DZ ;).% all risks 全险;综合险
_r]nJEF5 All Sales Record for Stock Market 《股票市场成交报告》
o!=WFAi[pX Allied Capital Resources Limited 新联财务有限公司
3B;}j/h2 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
3I]Fdp)' allocation letter 拨款信件
'[Xl>Z[ allocation of fund 分配款项;预留款项
0potz]} allocation of profit 利润分配;溢利分配
V`[P4k+b allocation warrant 拨款令
`os8;`G allotment 分配;配股
(|dPeix| allotment notice 股份配售通知;配股通知
<~N%W#z/ allotment of shares 股份分配
Vg{Zv4+t allowable 可获宽免;免税的
p!}ZdX[u allowable business loss 可扣除的营业亏损
7u::5 W-q allowable expenses 可扣税的支出
eHUg-\dy allowance 免税额;津贴;备抵;准备金
G,=F<TnI' allowance for debts 债项的免税额
Hng!' allowance for depreciation by wear and tear 耗损折旧免税额
7D allowance for funeral expenses 殡殓费的免税额
#I;D allowance for inflation 为通货膨胀而预留的款项;通胀准备金
qcYNtEs*c allowance for repairs and outgoings 修葺及支出方面的免税额
y+A{Y allowance to debtor 给债务人的津贴
tfA}`*$s alteration of capital 资本更改
%kq ^]S2O alternate trustee 候补受托人
H'Ln
P>@n# amalgamation 合并
8bt53ta ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
;T>+, ambit of charges 征税范围;收费范围
&L%Jy #= amended valuation 经修订的估值
PyFj@n American Commodities Exchange 美国商品交易所
'PpZ/ry$ American Express Bank Limited 美国运通银行
L%XXf3;c American Stock Exchange 美国证券交易所
'y.JcS!| amortization 摊销
x#mtS-sw2Q amount due from banks 存放银行同业的款项
Yy hny[fa9 amount due from banks abroad 存放海外银行同业的款项
1q]&7R amount due from holding companies 控股公司欠款
uH\w. amount due from local banks 存放本港银行同业的款项
4%J|D cY2 amount due to banks 银行同业的存款
&wjB{% amount due to banks abroad 海外银行同业的存款
+xZQJeKb
amount due to holding companies 控股公司存款
IC/Q amount due to local banks 本港银行同业的存款
j=9ze op
% amount due to outport banks 外埠银行同业的存款
2d 8=h6 amount for note issue 发行纸币的款额
6{.J:S9n
amount of bond 担保契据的款额
!R6ApB4ZI amount of consideration 代价款额
(ii(yz| amount of contribution 供款数额
s/t11; amount of indebtedness 负债款额
`eC+% O amount of principal of the loan 贷款本金额
+ubnx{VC amount of rates chargeable 应征差饷数额
jgq{pZ#E amount of share capital 股本额
?mU\
N0o amount of sums assured 承保款额
3;l "=#5 amount of variation 变动幅度
Yb6q))Y amount of vote 拨款数额
W Y:s
gG amount payable 应付款额
6G}c1nWU amount receivable 应收款额
B.*"Xfr8 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
1"YpO"Rh analysis 分析
AF$\WWrB ancillary risk 附属风险
aMJ;bQD
annual account 周年帐目;周年帐目报表;年度决算;年结
+/y]h0aa annual accounting date 年结日期
}Eh*xOta annual allowance 每年免税额;年积金;年度津贴;年津
OKAkl annual balance 年度余额
[;^,CD|P annual disposable income 每年可动用收入
=|,A%ZGF$ annual estimates 周年预算
=cn~BnowY annual fee 年费
?Ht=[ l= annual general meeting 周年大会
pj;
I)-d/ annual growth rate 年增率;每年增长率
9Ejyg* annual long-term supplement 长期个案每年补助金
rwgsXS8W6 annual pensionable emolument 可供计算退休金的年薪
,Sg33N? annual report 年报
opD-vDa h Annual Report on the Consumer Price Index 《消费物价指数年报》
bX2"89{
annual return 周年报表;周年申报表;每年报税表格
74f9|~% Annual Return Rules 《周年报表规则》
~O03Sit- annual review of consumer prices 每年消费物价回顾
v{y{sA annual roll-forward basis 逐年延展方式
J(s;$PG annual salary 年薪
{G*OR,HN annual statement 年度报表;年度决算表
h1f8ktF Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
QDE$E.a annuitant 年金受益人
1bSD,;$sQ annuity 年金
HnU Et/ annuity contract 年金合约
;#/0b{XFj annuity on human life 人寿年金
S
GM!#K antecedent debt 先前的债项
78]gtJ ante-dated cheque 倒填日期支票
JJnYOau anticipated expenditure 预期开支
jg_n 7 anticipated net profit 预期纯利
@Y-TOCadT anticipated revenue 预期收入
0^&!6R anti-inflation measure 反通货膨胀措施
2|{V,!/cvG anti-inflationary stance 反通货膨胀立场
ipjkZG@ apparent deficit 表面赤字
_u5dC apparent financial solvency 表面偿债能力
t&}6;z 3 apparent partner 表面合伙人
y LM"+.?pL application for personal assessment 个人入息课税申请书
rMp9jG@3 application of fund 资金应用
/;oqf4MF application to release as liquidator and to destruct the books of accounts and documents
u
#~;&D*q 申请免除清盘人职务及毁灭帐簿与文件
5<+KR.W appointed actuary 委任精算师
K5k?H appointed auditor 委任核数师;委任审计师
h{_*oBa appointed trustee 委任的受托人
0m)&YFZ[( appointer 委任人
4l @)K9F apportioned pro rata 按比例分摊
4!%F\c46 apportionment 分配;分摊
>|*yh~ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
6+`tn apportionment formula 分摊方程式
Yc;ec9~ apportionment of estate duty 遗产税的分摊
n7l%gA* appraisal 估价;评估
RiR:69xwR* appreciable growth 可观增长
e;ty !)] appreciable impact 显着影响
>EP(~G3u appreciable increase 可观增长
4["&O=:d appreciation 增值;升值
s|-FH X appreciation against other currencies 相对其他货币升值
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u`W!{1\ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
HOZRYIQB appreciation tax 增值税
z$[C#5+2 appropriation 拨款;拨用;拨付
vAi$[p*im appropriation account 拨款帐目
*>."V5{;S Appropriation Bill 拨款法案
ax|1b`XUr" appropriation-in-aid system 补助拨款办法
k;Fh4Hv approved assets 核准资产
\40YGFO approved basket stock 认可一篮子证券
&.N$ approved budget 核准预算
r;m`9,RW approved charitable donation 认可慈善捐款
NlF}{ approved charitable institution 认可慈善机构
YQ]\uT>}& approved currency 核准货币;认可货币
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4>rP approved estimates 核准预算
Cifd21v4 approved estimates of expenditure 核准开支预算
I%lE;'x approved overseas insurer 核准海外保险人
-]S.<8<$ approved overseas trust company 核准海外信托公司
G>z,#Xt approved pooled investment fund 核准汇集投资基金
,Em$ !n approved provident fund scheme 认可公积金计划
.}`hCt08 approved provision 核准拨款
ig_2={Q@ approved redeemable share 核准可赎回股份
:i*JnlvZ approved regional stock 认可地区性证券
)=^w3y approved retirement scheme 认可退休金计划
Q0cRH"!: approved subordinated loan 核准附属贷款
jirbUl arbitrage 套戥;套汇;套利
I021p5h| arbitrageur 套戥者;套汇者
#A<P6zJXR arbitrary amount 临时款项
0q6I;$H arrangement 措施;安排;协定
Ee2c5C!|C arrears 欠款
RBGX_v? arrears of pay 欠付薪酬
v:|(8Y arrears of revenue 逾期未收税款;逾期未收的帐项
q/gB<p9 articles of association 组织章程;组织细则;组织章程细则
G/?~\
}:s
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
uTvv(f ascertainment of profit 确定利润
6}dR$*= "Asia Clear" “亚洲结算系统”
|$+5@+Zz Asia Commercial Bank Ltd. 亚洲商业银行有限公司
!<n"6KA. Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
[QczlwmO Asian Development Fund [ADF] 亚洲发展基金
*"{&FEV Asian dollar bond 亚洲美元债券
pa<qZZ Asian dollar market 亚洲美元市场
#kmh:P Asian dollar rate 亚洲美元利率
_GoVx=t
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
n$)_9:Z-j Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
kQv*eZ~ asked price 沽盘;喊价;索价;卖方报价
`a]44es9q assessable income 应评税入息
}5 9U}@xC assessable loss 应评税亏损
yL1bS|@ assessable profit 应评税利润
Ufid%T' assessable value 应评税值
{ T]?o~W assessed profit 估定利润
=zg:aTMti assessed value 经评估价值
my.`k' assessment 评税;评定;估价;评税单
W WG /k17 assessment number 评税编号;估价编号
Mi7y&~, assessment of additional tax 补加税评税
*cv}*D assessment of performance 业绩评估;实绩评价
*nTU#U Assessor 评税主任
,^'R_efY asset price bubbles 资产价格泡沫
=Agg_h asset-backed securities 具资产保证的证券
%$ceJ`%1e assets accretion 资产增值
^ 4hO8 assets and liabilities 资产与负债
k#JQxLy# assets betterment statement 资产递增表;资产改进表
j 6)Y assets lending 实物放款;有抵押贷款
]!{y
a8 assets of the company passing on the death 死者去世时转移的公司资产
yy2I2Bv assets pledged as security for liabilities 用作负债抵押的资产
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%?9=h% assets portfolio 资产投资组合
,L YFEq_ assets price 资产价格
(9RslvKL assets quality 资产质素
wz
/GB8P assets realization 资产变现
P=8>c'Q assets refinancing arrangement 资产再集资安排
F?4(5 K assets securitization 资产证券化
kCP$I732 assets situated outside Hong Kong 在香港以外地方的资产
m
<k!^jp assets stripping 削减资产;拆卖资产
RDQ^dui assets value 资产值
TH1B#Y#<J assignee 承让人
}IkQA#4$ assignment 转让;转让书;转让契
u5E]t9~Pq assignment of interest 权益转让
Rm>^tu
- assignment of letters patent and trade mark 专利证书及商标转让
4FMF|U assignment of property 物业转让;物业转让书
6`H.%zM assignment right 转让权
xi'>m IT assignor 转让人
z(HaRB3l associate 有联系的人;有关连人士;相联者;合伙人;联系人
~,gXaw Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
1yqoA* associate member 附属会员
;3ft1 associated body corporate 相联法人团体
=tdSq"jh associated company 相联公司;联属公司
fnu"*5bE associated corporation 相联法团
f@V3\Z/6E Association of Chartered Certified Accountants [ACCA] [United Kingdom]
&eZfQ27$ 公认会计师公会〔英国〕
1cJsj Association of Futures Exchange Brokers 香港期货经纪协会
o|8`>!hF Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
t} p@:' association of underwriters 承保人组织
HK=[U9 o? assumption of control 接管
_D!g4" assurance 担保;保险;转易;转易书
x5si70BKC/ assurance of interest 权益的转易
fys at 19XX price 按一九XX年价格计算
#Z!b G?=" at a discount 按赔价计算;按贴水价格计算;打折扣
~=n#}{/ at a premium 按溢价计算;按升水价格计算
VM=+afY5M at call 通知付款;按通知
oR#:NtX@ at constant market price 按固定市价计算
'\ DSTr:N at constant price 按固定价格计算
HeN~c<NuB at cost 按成本计算
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Y. at current market price 按当时市价计算;按现时市价计算
2z0n<` at current price 按当时价格计算;按现时价格计算
udqS'g& at factor cost 按要素成本计算;按生产要素成本计算
Q=cQLf;/' at money-of-the-day price 按付款当日价格计算
fQLax at or better 按指定或较佳价位〔买卖指令〕
v:_B kHN' at par 按面值计算;平价
l:(Rb-Wy at sight 见票即付
iZ,YxN<R at the close 按收市盘
6tjcAsV at the opening 按开市盘
:osz attestation 见证;见证条款
qv{o|g
QB at-the-money option 平价期权
[IBQvL attorney 受权人;受托代表人
yubSj* attornment 新拥有人承认书
:Ao!ls'= attributable profit 可归属利润
jx`QB')kX attributable share value 可归属股份价值
3tS~:6-/ Auckland Stock Exchange 奥克兰证券交易所
}-<zWI{p auction 拍卖
qCMl!g' auctioneer 拍卖商
]dPZ .r audit 审计;核数
p='-\M74K Audit Commission 审计署
deX5yrvOie Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
)h$NS2B` 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
.w?
.ib( audit review 帐目审查
s4= "kT] Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
0Fr1Ku! audited account 审计帐目;经审计的帐目
keAcKhj audited annual account 经审计的周年帐目
PH4%R]{8{ audited balance sheet 经审计的资产负债表
c@m5~
auditor 核数师;核数主任;审计师
Q[ieaL6& auditor's certificate 核数师证明书;审计师证明书
T~8
.9g auditor's report 核数师报告;审计师报告
t2{~bzq1X Aussie bond 澳元债券
!$qKb_#nC austerity budget 紧缩预算
|FR3w0o Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Ju` [m Australia All Ordinaries Index 澳洲所有普通股票指数
kAzd8nJ' Australian Dollar [AUD] 澳元
T)CzK<LbR Australian Options Market 澳大利亚期权市场
4/>Our 5 Australian Securities Commission 澳洲证券事务监察委员会
_O:WG&a6 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
:Og:v#r8= Australian Stock Exchange 澳大利亚证券交易所
-\$`ic$"1 Austrian Schilling [ATS] 奥地利先令
Kf,-4) authentication 认证;鉴证
TW&DFKK` authority to purchase 委托购买证;委购书
JN3cg authorization 认可;核准;授权;授权书
``Q2P% authorization by direction 指示授权
5 MxL*DB=b authorization by instruction 指令授权
@$@mqHI} authorization by warrant 令状授权
%,*$D}H authorization of unit trust 单位信托的认可
3NK ^AaTK authorized agent 指定代理人
q`|CrOzO authorized capital 法定资本
f`<FT'A authorized clerk 出市员
vxlOh.a|/L authorized dealer 认可交易商
@!tVr3;N$ authorized financial institution 认可财务机构
9L eNe}9v authorized fund 认可基金
#TJk-1XM*q authorized fund house 获授权的基金公司;认可基金公司
LX+5|u authorized institution 认可机构
;-mdi/*g authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
1' w:`/_ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
yWIm&Q: authorized insurer 获授权保险人;获认可承保人
*=F(KZ authorized investment 特准投资项目
tOdT[& authorized person 获授权人
P.WYTst= authorized representative 获授权代表
E;\M1(\u authorized share capital 法定股本
WV<tyx9Z automated quotation system 自动报价系统
Eh8Pwt7C@ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
2h~- 自动交易系统〔香港期货交易所有限公司〕
5CYo7mJ6+ automatic adjustment mechanism 自动调整机制
Y#V8(DTyH automatic adjustment system 自动调整系统
+54aO Automatic Clearing House 自动票据交换所
Tt# bg1 automatic exchange rates accumulation system 自动化汇率累集系统
;I6s-moq_ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
`|e!Kq?#Q automatic teller machine [ATM] 自动柜员机
VAQ)Hc] autopay 自动转帐
\y
Hen|% available assets 可用资产
?^!,vh available fiscal reserve 现存财政储备
yOXO)u1n available profit 可用利润
JyBp-ii Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
FVWfDQ$&v average 平均;平均数;海损
[`fI:ao| average basic salary 平均基本薪金
&vUq}r%P average consumer expenditure 平均消费开支;一般消费开支
'JmBh@A average cost 平均成本
qojXrSb"y average cost of land production 增辟土地平均成本
x!TZ0fq0 average daily turnover 平均每日成交额
jRZ%}KX average daily wage rate 平均每日工资率
(yrh=6=z average expenditure pattern 平均开支模式
hXL|22>w< average growth rate 平均增长率
&K%aw average net fixed assets 固定资产平均净值
SOh-,c\C average of relatives 相对价格平均数
E$\~lcq average price 平均价格
8^ep/ b&| average propensity to consume 平均消费倾向;一般消费倾向
&k>aP0k" average propensity to save 平均储蓄倾向;一般储蓄倾向
>=,uau7 average rate 平均率
3 x*z\VJ average revenue 平均收入;平均收益
L_O$>c average stock 平均库存;平均存货
G$WOzY( average yearly rent 平均年租
?r_kyuU avoidance of double taxation 避免双重课税
fZryG avoidance of tax 避税