A:
^EIuGz1@0 A share A股;甲类股份
\Z.r Pq abatement of tax 减税;减扣免税额
"rdpA[>L ABN AMRO Bank N.V. 荷兰银行
FM]clC;X? above-the-line expenditure 线上项目支出;经常预算支出
+|C@B`h above-the-line receipt 线上项目收入;经常预算收入
:6n4i$ ABSA Asia Limited 南非联合亚洲有限公司
JMAdsg/ absolute change 绝对数值变更
R0t!y3r&N absolute expenditure 实际开支
&XNt/bK-? absolute guideline figure 绝对准则数字
FQek+[ox absolute interest 绝对权益
uc9h}QJ* absolute order of discharge 绝对破产解除令
9>{fsy absolute profit margin 绝对利润幅度
`;mgJD absolute value 实值;绝对值
m%9Yo%l~ absolutely vested interest 绝对既得权益
_DR@P(0>_ absorbed cost 已吸收成本;已分摊成本
^"Bhp:o2 absorption 吸收;分摊;合并
BOpZ8p'eH1 absorption rate 吸收率;摊配率;分摊率
:ok.[q ACB Finance Limited 亚洲商业财务有限公司
4 95Y<x}= acceptable form of reciprocity 合理的互惠条件
65Z}Hf acceptable rate 适当利率;适当汇率
gX" acceptance agreement 承兑协议
5Q"yn2b4 acceptance for honour 参加承兑
c@A.jc acceptor 承兑人;接受人;受票人
(-ELxshd acceptor for honour 参加承兑人
RIkIE=+6 accident insurance 意外保险
'c~SE> Accident Insurance Association of Hong Kong 香港意外保险公会
vhMoCLb accident insurance scheme 意外保险计划
nscnG5'{+ accident year basis 意外年度基准
#x 6/"Y2 accommodation 通融;贷款
m{oe|UVcmr accommodation bill 通融票据;空头票据
_J*l,]}S accommodation party 汇票代发人
,RV>F_ account balance 帐户余额;帐户结余
5$i(f8* account book 帐簿
i59}6u_f account collected in advance 预收款项
7<LuL account current book 往来帐簿
l#uF%;GDX account of after-acquired property 事后取得的财产报告
uV|F3'jT account of defaulter 拖欠帐目
5$
How! account payable 应付帐款
@Ez>?#z account payee only [A/C payee only] 只可转帐;存入收款人帐户
#ChTel account receivable 应收帐款
2fdN@iruB account receivable report 应收帐款报表
9q ]f]S.L account statement 结单;帐单;会计财务报表
`*[Kmb\ account title 帐户名称;会计科目
oW
OR7)?r accountant's report 会计师报告
ZQ"dAR/y Accountant's Report Rules 会计师报告规则
I484cR2. accounting and auditing procedure 会计与审计程序;会计与核数程序
5VE=Oo#& Accounting Arrangements 《会计安排》
FM%WMyb[ accounting basis 会计基础
wmpQF< accounting by Official Receiver 破产管理署署长呈交的帐目
qKSR5 # Accounting Circular 《会计通告》
iK2f]h accounting class 会计类别
h~QQ- accounting date 记帐日期;会计结算日期
-8)C6"V{ accounting for money 款项核算
_)@G,E33f@ Accounting Officer 会计主任
aGWO3Nk accounting period 会计报告期;会计期
N?3p,2 accounting policy 会计政策;会计方针
i`YZ;L L accounting practice 会计惯例
G%Lt>5*!nE accounting principle 会计准则
TFldYKd/l accounting record 会计记录
~M7X] accounting report 会计报告
iwIn3R, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3 85qQppz Accounting Society of China 中国会计学会
Cw^iA
U accounting statement 会计报表
foPM5+.G accounting system 会计制度;会计系统
UV|{za$&/ accounting transaction 会计事项;帐务交易
W +Piqf* accounting treatment 会计处理
6r^ZMW accounting year 会计年度
o>*`wv accretion 增值;添加
FoE}j
accrual 应计项目;应累算数目
_G`Q2hf"5 accrual basis 应计制;权责发生制
PL"=> accrual basis accounting 应计制会计;权责发生制会计
bv41et+Kb accrue 应累算;应计
;+DMv5A " accrued benefit 应累算利益
u;%~P 9O accrued charges 应计费用
0rX%z$D+@ accrued cumulative preference share dividend 应累算的累积优先股股息
;7[DFlS\P accrued expenses 应累算费用
.`*;AT accrued interest payable 应付利息;应计未付利息
`C7pM accrued interest receivable 应收利息;应计未收利息
wBlE!Pm accrued right 累算权益
t.&JPTK-H accruing profit 应累算的利润
<=!t!_ accumulated fiscal reserve 累积财政储备
{%6
'|<`[ accumulated profit 累积利润;滚存溢利
uih8ZmRt accumulated reserve 累积储备
lhQMR(w^ accumulation of surplus income 累积收益盈余
Nnn~7 acquired assets 既得资产
,nog6\ acquisition 收购;购置;取得
5k=04=Iyh# acquisition cost 购置成本
G(A7=8vW acquisition expenses 购置费用
Y8}y0]V acquisition of 100% interest 收购全部股权
9k4z__K e acquisition of control 取得控制权
p Dg!Cs acquisition of fixed assets 购置固定资产
io"NqR#"v acquisition of shell “买壳”
XiV*d06{ acquisition price 收购价
J*ofa> act of God 天灾
lX.1B&T9Lr acting partner 执事合伙人
|-v/ active market 买卖活跃的市场;交投畅旺的市场;旺市
UU}Hs} active partner 积极参与的合伙人
A?-t`J active trading 交投活跃
/: -ig .YY actual circulation 实际流通
;
p+C0!B2 actual cost 实际成本
\k$cg~ actual expenditure 实际开支;实际支出
e Vj 8u actual income 实际入息;实际收入;实际收益
o7gZc/?n actual market 现货市场
I(>_as\1 actual price 现货价;实际价格
+pUYFDwFx actual profit 实际利润
=C#z Px, actual quotation 实盘;实际价位;实际报价
hey/#GC* actual year basis 按实际年度计算
xhCNiYJ| actuals 实货
qU&v50n actuarial investigation 精算调查
fyZtwl@6w# actuarial principle 精算原则
dXWG`G_ actuarial report 精算师报告
E-X02A Actuarial Society of Hong Kong 香港精算学会
@CPkP actuarial valuation 精算师估值
:3se/4y} actuary 精算师
'D[ *|Qcy ad referendum agreement 暂定协议;有待覆核的协定
XThU+s9 ad valorem duty 从价税;按值征税
?!tO'}? ad valorem duty system 从价税制
lh\`9F: ad valorem fee 从价费
uI)z4Z ad valorem tariff 从价关税
+CQIm!Sp additional allowance 额外免税额
g5nL7;`N additional amount for unexpired risk 未过期风险的额外款额
Vs>e"czfm/ additional assessable profit 补加应评税利润
EE9eG31|r additional assessment 补加评税
?+c-m+;wj additional commitment 额外承担
3nq4Y' additional commitment vote 额外承担拨款
3"HEXJMc additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
# b3 14 additional dependent parent allowance 供养父母额外免税额
ieO w& additional provision 额外拨款
FIJ]` additional stamp duty 附加印花税
(h&=Na~ additional tax 补加税罚款;补加税款
)
[)1 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
SQ/}K8uZ adjudged bankrupt 被裁定破产
G{+zKs}~ adjudicated bankrupt 裁定破产人
gYpFF=7j<@ adjudication fee 裁定费;评定印花税额手续费;评估契据费
%~dn5t; adjudication of bankruptcy 裁定破产;宣告破产
M(} T\R adjudication of insolvency 裁定无力偿还债务
Pr/q?qZY adjusted actual 经调整的实数;调整后的实数
*P12d adjusted current assets 经调整的流动资产;调整后的流动资产
rv~OfL adjusted figure 经调整的数字;调整后的数额
r-hb]!t adjusted liabilities 经调整的负债;调整后的负债
UHI<8o9 adjusted loss 经调整的亏损;调整后的亏损
/Zz[vf 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
}Zp[f6^Q adjusted profit 经调整的利润;调整后的利润
meD83,L~N adjusted surplus 经调整的盈余额;调整后的盈余额
$ -]9/Ct adjusted value 经调整的价值;调整后的价值
u\K`TWb% adjustment 调整;修订;理算〔保险〕
lo7>$`Q adjustment centre 调剂中心
?+] adjustment lag 调整过程的时间差距;调整时差
L$]Y$yv adjustment mechanism 调整机制
w~AO;X*Ke" adjustment of loss 亏损调整
{FNCC*= adjustment process 调整过程;调整程序
%zjyZ{= adjustment range 调整幅度
t4zKI~cO
administered exchange rate 受管制汇率
PTF|"^k+
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[L2N[vy; administration expenses 行政费用
f 0/q{* administration fee 手续费;行政费
_k)EqPYu@ administration in bankruptcy 破产管理
}o=s"0 a administration order 遗产管理令
3|Y.+W administrator 管理人;遗产管理人
UE/iq\a> administrator of the estate 遗产管理人
oJc v D admission of debt 债项承认书
?,r}@89pY admission of proof 接纳债权证明
Qj9'VI>& advance 放贷款项;垫付款项;预支款项;预付款项
SG)|4$" advance account 暂支帐目;预付款帐户
tv9 R$-cJ advance compensation 预付补偿金
6(B[(Af advance from shareholder 股东垫款
>Qf`xUZ advance pending reimbursement 预支以待日后付还
<@c9S,@t advanced economy 先进经济体系
*Fd( advancement 预付;预付财产
ZjgfkZAS advances warrant 垫款令
r#mH[|@W~ advancing 贷出
G'iE`4`2 adverse balance 逆差
tRR<4}4R adverse exchange 逆汇
.A7ON1lc^C advertisement addressed to shareholders 在报章刊登的致股东通告
iT~ gt/K advice for collection 托收通知书
k~iA'E0- advice of drawing 提款通知书;汇票通知书
jq[Q>"f
advice of payment 付款通知
.|LY /q\A Advisory Committee [Securities and Futures Commission]
9'O@8KB_ 谘询委员会〔证券及期货事务监察委员会〕
\k%j Advisory Committee on Diversification 经济多元化谘询委员会
RPTIDA)) affidavit 誓章;遗产申报誓章
u0Opn=(_ affidavit of no receipt 述明无收款的誓章
?2S<D5MSb affiliate 联号;联营公司;附属公司
Cyp%E5b7 affiliated company 附属公司;联号;联营公司
'Y5l3xQk affirmation [estate duty] 非宗教式宣誓〔遗产税〕
%PM8;] affordability 负担能力
WQNFHRfO*n African Development Bank [AfDB] 非洲开发银行
{%v{iE> after-acquired property 事后取得的财产
Mgux(5`; after-hours dealing 市后交易
z|m-nIM after-tax profit 税后盈利;税后利润;税后溢利
%hA0 agency agreement 代理协议
rW2 agency expenses 代理机构的开支
]2mfby agency fee 代理费
dJ7 !je1N* Agency Law 《代理法》
^Zq3K agent 代理人;承销人
LHusy;<E[ agent of company 公司代理人
U1pwk[ agent's fee 代理人费;经纪费
pE]s>Ta aggregate 总计;总数;总体数字
(+9^)No aggregate amount 总款额;总额
o[k,{`M0 aggregate assets and liabilities 总体资产与负债
HA;G{[X aggregate at constant price 按固定价格计算的总体数字
j>O!|V aggregate demand 总需求
o=Kd9I# aggregate gross position 总持仓量
KD8,a+GL aggregate limit 总限额
z#srgyLt aggregate of salaries tax 合计薪俸税
(p? B= aggregate performance 总体表现;总体业绩
>'{'v[qR[G aggregate supply 总体供应
b59NMGn aggregate surplus 总盈余
4^K<RSYs aggregate total 整体总额
jY$3 aggregate value 总值;合计价值
_vOSOnU aggregated basis 合计基准
Vdb X4^V aggregated net chargeable income 合计应课税入息实额
B"Ttr+ aggregation 合并计算;合计;总和
m$^v/pLkM aggregation of incomes of husband and wife 夫妇入息合并计算
,z|g b]\ aggregation of property 财产的总和
,Y27uey{wa agio 差价;贴水
joJQ?lG 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》
Ft 2u&Rtx Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
C<q@C!A 《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》
(x8D ]a Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
$&FeR*$|g 《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》
MMyJAGh
^G Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
8'VcaU7Nh 《香港政府和大韩民国政府关于相互促进和保护投资协定》
fTV3lyk agreement for a settlement 授产协议
T@on
ue7 agreement for assignment 转让协议
DZU} p agreement for sale 售卖协议;买卖协议
@HP7$U" agreement for sale and purchase 买卖协议
$McbVn)~f agreement for the payment of interest 支付利息协议
@<=<?T>1 agreement for the repayment of money 还款协议
9Z. WR-} agreement of reinsurance 再保险协议
{GQRJ8m Agricultural Bank of China 中国农业银行
%g=SkQ&d air passenger departure tax 飞机乘客离境税
F44KbUH Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
u\ }"l2 r airport tax 机场税
-e_L2<7 alcohol duty 酒精税
Mzj|57:gx alienation 让与;让渡;转让
pytF
K)U alimony 生活费;赡养费
aF:|MTC(~ All Ordinaries Index [AOI] 所有普通股指数
K`twbTU all risks 全险;综合险
FSkz[D_} All Sales Record for Stock Market 《股票市场成交报告》
McRfEF\ Allied Capital Resources Limited 新联财务有限公司
~|=goHmm[ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
@x/D8HK2 allocation letter 拨款信件
wT^Q O^. allocation of fund 分配款项;预留款项
5VK.Zs\ allocation of profit 利润分配;溢利分配
r(
8!SVX allocation warrant 拨款令
1zJ)x? allotment 分配;配股
"']|o ~B allotment notice 股份配售通知;配股通知
c>yqq' allotment of shares 股份分配
//-;uEO allowable 可获宽免;免税的
U<.,"`=l allowable business loss 可扣除的营业亏损
$g]'$PB allowable expenses 可扣税的支出
])$Rw$`w allowance 免税额;津贴;备抵;准备金
%j2ZQ/z allowance for debts 债项的免税额
uxD$dd? allowance for depreciation by wear and tear 耗损折旧免税额
.a]9 rQQ&_ allowance for funeral expenses 殡殓费的免税额
-gy@sSfvkv allowance for inflation 为通货膨胀而预留的款项;通胀准备金
K_CE.8G&{ allowance for repairs and outgoings 修葺及支出方面的免税额
iCh,7I,m allowance to debtor 给债务人的津贴
6@geakq alteration of capital 资本更改
K_[B@( Xl alternate trustee 候补受托人
5!iBKOl#D amalgamation 合并
a X:,1^ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
/nVGr]t_pj ambit of charges 征税范围;收费范围
|lVoL.Z,0 amended valuation 经修订的估值
Q*8=^[x American Commodities Exchange 美国商品交易所
NaYr$` American Express Bank Limited 美国运通银行
ynU20g American Stock Exchange 美国证券交易所
o@A|Lm. amortization 摊销
FR? \H"'x amount due from banks 存放银行同业的款项
_jD\kg#LY amount due from banks abroad 存放海外银行同业的款项
Zp
<^|=D amount due from holding companies 控股公司欠款
[W*Q~Wvp amount due from local banks 存放本港银行同业的款项
f,'9Bj.~ amount due to banks 银行同业的存款
1_6oM/?' amount due to banks abroad 海外银行同业的存款
fFJu] amount due to holding companies 控股公司存款
8)51p+a amount due to local banks 本港银行同业的存款
8$V:+u amount due to outport banks 外埠银行同业的存款
&ub0t9R amount for note issue 发行纸币的款额
eeu;A,@U amount of bond 担保契据的款额
[7@9wa1v! amount of consideration 代价款额
bz\-%$^k amount of contribution 供款数额
\9T/%[r# amount of indebtedness 负债款额
~Rk~Zn amount of principal of the loan 贷款本金额
0`%Ask amount of rates chargeable 应征差饷数额
6z ,nt amount of share capital 股本额
;FO( mL ( amount of sums assured 承保款额
H&E3RU>` amount of variation 变动幅度
^% jk. * amount of vote 拨款数额
F%^)oQT+c amount payable 应付款额
s 8iB>-dk amount receivable 应收款额
fH*1.0f]6 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9KGi%UIFvn analysis 分析
Uy5G,! ancillary risk 附属风险
#jd&f,Tt annual account 周年帐目;周年帐目报表;年度决算;年结
Y]])Tq;h5 annual accounting date 年结日期
uo[W|Q annual allowance 每年免税额;年积金;年度津贴;年津
IAzi:ct annual balance 年度余额
;kb);iT annual disposable income 每年可动用收入
: XaBCF* annual estimates 周年预算
|h* rkLY annual fee 年费
b[os0D95 annual general meeting 周年大会
rs+
["h annual growth rate 年增率;每年增长率
q>Kzl/~c.P annual long-term supplement 长期个案每年补助金
Hh{pp ^ annual pensionable emolument 可供计算退休金的年薪
t?;\' annual report 年报
nX|]JW Annual Report on the Consumer Price Index 《消费物价指数年报》
o*
C_9M annual return 周年报表;周年申报表;每年报税表格
"z9 p(|oZ Annual Return Rules 《周年报表规则》
$fFh4O4 annual review of consumer prices 每年消费物价回顾
#d;/Me annual roll-forward basis 逐年延展方式
cPbAR' annual salary 年薪
=Cg1I\ annual statement 年度报表;年度决算表
SKeX~uLz Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
x_$`#m{hL5 annuitant 年金受益人
3*!w c.= annuity 年金
bK#SxV annuity contract 年金合约
iM(Q-%HP_ annuity on human life 人寿年金
w~wg[d antecedent debt 先前的债项
jU0E=;1 ante-dated cheque 倒填日期支票
iWp
6^g anticipated expenditure 预期开支
4I!g?Moh anticipated net profit 预期纯利
<tto8Y
j anticipated revenue 预期收入
Z,1b$:+ anti-inflation measure 反通货膨胀措施
8Ai\T_l anti-inflationary stance 反通货膨胀立场
8"yZS)09
apparent deficit 表面赤字
+sFpIiJg apparent financial solvency 表面偿债能力
^\C Fke= apparent partner 表面合伙人
lFZl}x application for personal assessment 个人入息课税申请书
vtF|:*h application of fund 资金应用
)];Bo.QA application to release as liquidator and to destruct the books of accounts and documents
E_-QGE/1 申请免除清盘人职务及毁灭帐簿与文件
k keDt+^ appointed actuary 委任精算师
ODNZLCB~t appointed auditor 委任核数师;委任审计师
gAr=fq-| appointed trustee 委任的受托人
]8/g[Ii appointer 委任人
0,5)L\{
R apportioned pro rata 按比例分摊
-OXC;y apportionment 分配;分摊
V_/.]zQA Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Y1R?,5 apportionment formula 分摊方程式
Yan}H}Oq apportionment of estate duty 遗产税的分摊
9Yd"Y- appraisal 估价;评估
`lA_knS appreciable growth 可观增长
:JIJ!Xn) appreciable impact 显着影响
>PK 6CR appreciable increase 可观增长
u\Y3h:@u appreciation 增值;升值
H*HL:o-[ appreciation against other currencies 相对其他货币升值
SZ1yy[" appreciation of the exchange value of Hong Kong dollar 港元汇值上升
6_g:2=6S appreciation tax 增值税
X.+|o@G appropriation 拨款;拨用;拨付
5
BLAa1 appropriation account 拨款帐目
J#xZ.6) Appropriation Bill 拨款法案
y;<F|zIm appropriation-in-aid system 补助拨款办法
K$I`&M( approved assets 核准资产
XNJ3.w:R approved basket stock 认可一篮子证券
Zygu/M6 approved budget 核准预算
6u>]-K5 approved charitable donation 认可慈善捐款
K.Tob,5` approved charitable institution 认可慈善机构
$:RR1.Tv approved currency 核准货币;认可货币
:}z`4S@b approved estimates 核准预算
JFFluL=- approved estimates of expenditure 核准开支预算
>Og| *g approved overseas insurer 核准海外保险人
1YNw= approved overseas trust company 核准海外信托公司
@Yn+ir0>O approved pooled investment fund 核准汇集投资基金
V5' (op / approved provident fund scheme 认可公积金计划
mgMa)yc!dp approved provision 核准拨款
otX/sg.B* approved redeemable share 核准可赎回股份
|u]IOw&1 approved regional stock 认可地区性证券
3JEg3|M( approved retirement scheme 认可退休金计划
JKV&c=I approved subordinated loan 核准附属贷款
`BVXF#sb arbitrage 套戥;套汇;套利
K[yP{01 arbitrageur 套戥者;套汇者
0.)q5B` arbitrary amount 临时款项
)H(i)$I arrangement 措施;安排;协定
iDWM-Ytx arrears 欠款
CaC \\5wl arrears of pay 欠付薪酬
$,zW0</P*l arrears of revenue 逾期未收税款;逾期未收的帐项
V1haAP[# articles of association 组织章程;组织细则;组织章程细则
z(Z7[#. Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
+ZOKfX ascertainment of profit 确定利润
=Cd{bj.8 "Asia Clear" “亚洲结算系统”
P$Q,t2$A Asia Commercial Bank Ltd. 亚洲商业银行有限公司
c:aW"U Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
C8x9 Jrc Asian Development Fund [ADF] 亚洲发展基金
-Fq`#" Asian dollar bond 亚洲美元债券
td7Of(k' Asian dollar market 亚洲美元市场
nyetK Asian dollar rate 亚洲美元利率
09qfnQG Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Y"L |D,ex Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
05:?5M4}; asked price 沽盘;喊价;索价;卖方报价
_F8THYg ( assessable income 应评税入息
jZD)c_'U assessable loss 应评税亏损
6-z(34&N assessable profit 应评税利润
)"Z6Q5k^ assessable value 应评税值
Kq5i8L=u assessed profit 估定利润
i+F*vTM2, assessed value 经评估价值
}?o4MiLB assessment 评税;评定;估价;评税单
'{-Ic?F<P assessment number 评税编号;估价编号
W-*HAS assessment of additional tax 补加税评税
cyo[HI?WM assessment of performance 业绩评估;实绩评价
XFYa+]B2q Assessor 评税主任
C^;>HAK|F asset price bubbles 资产价格泡沫
[(eX\kL asset-backed securities 具资产保证的证券
f `D(V-4 assets accretion 资产增值
70'gVCb assets and liabilities 资产与负债
a@J/[$5 assets betterment statement 资产递增表;资产改进表
$6(a6! assets lending 实物放款;有抵押贷款
E]v?:!!ds assets of the company passing on the death 死者去世时转移的公司资产
mx#%oJnsi assets pledged as security for liabilities 用作负债抵押的资产
S*gm[ZLQ assets portfolio 资产投资组合
#^BttI assets price 资产价格
icb*L ~qm assets quality 资产质素
qV;I<AM assets realization 资产变现
9J?lNq assets refinancing arrangement 资产再集资安排
/EG'I{oC assets securitization 资产证券化
o".,JnbXl assets situated outside Hong Kong 在香港以外地方的资产
.9N7` assets stripping 削减资产;拆卖资产
#uF`|M$u assets value 资产值
~KRS0^ assignee 承让人
KK6fRtKv>q assignment 转让;转让书;转让契
P*H0Hwn; assignment of interest 权益转让
&>B"/z assignment of letters patent and trade mark 专利证书及商标转让
8Ihl}aguW assignment of property 物业转让;物业转让书
jZC[_p; assignment right 转让权
IJt'[&D assignor 转让人
+xvn n associate 有联系的人;有关连人士;相联者;合伙人;联系人
)ki
Gk}2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
^`B;SSV associate member 附属会员
=H3tkMoi2 associated body corporate 相联法人团体
#4JLWg associated company 相联公司;联属公司
I)yF!E & associated corporation 相联法团
@%G?Nht]o Association of Chartered Certified Accountants [ACCA] [United Kingdom]
w$Fg0JS 公认会计师公会〔英国〕
X&kp1Ih<^ Association of Futures Exchange Brokers 香港期货经纪协会
Xhq6l3 M Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
M9""(`U association of underwriters 承保人组织
T9XUNR{& assumption of control 接管
ec`re+1r assurance 担保;保险;转易;转易书
+*Z'oC BJ, assurance of interest 权益的转易
h!v<J at 19XX price 按一九XX年价格计算
rlGv6)vb at a discount 按赔价计算;按贴水价格计算;打折扣
-7]j[{?w at a premium 按溢价计算;按升水价格计算
YSB=nd_ at call 通知付款;按通知
d^J)Mhju at constant market price 按固定市价计算
% P Ex at constant price 按固定价格计算
EZN!3y| m at cost 按成本计算
g8l6bh$} at current market price 按当时市价计算;按现时市价计算
H%X F~tF: at current price 按当时价格计算;按现时价格计算
l?
U!rFRq` at factor cost 按要素成本计算;按生产要素成本计算
cdh0b7tjn at money-of-the-day price 按付款当日价格计算
r~2hTie at or better 按指定或较佳价位〔买卖指令〕
UfPHV%Wd at par 按面值计算;平价
1]eRragm" at sight 见票即付
k_!e5c at the close 按收市盘
fIl!{pv[ at the opening 按开市盘
jw9v&/- attestation 见证;见证条款
'A^q)hpax at-the-money option 平价期权
[61*/=gWe attorney 受权人;受托代表人
K,I attornment 新拥有人承认书
#4b]j".P!n attributable profit 可归属利润
m./PRV1$x attributable share value 可归属股份价值
B~7!v${ Auckland Stock Exchange 奥克兰证券交易所
oda, auction 拍卖
KbtV> auctioneer 拍卖商
dzBP<Xyh audit 审计;核数
&b`W<PAc?4 Audit Commission 审计署
D4,>g )B Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
#CaPj:>[ 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〕
M:{Aq&. audit review 帐目审查
S,nELV~! Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
)-emSV0zE audited account 审计帐目;经审计的帐目
]/H6%"CTa audited annual account 经审计的周年帐目
2jC` '8 audited balance sheet 经审计的资产负债表
9aY8`B auditor 核数师;核数主任;审计师
tV`=o$` auditor's certificate 核数师证明书;审计师证明书
W.?/p~ auditor's report 核数师报告;审计师报告
E "}@SaB- Aussie bond 澳元债券
"GQ Q8rQ austerity budget 紧缩预算
%^HE^ & Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
fO&`A:JY Australia All Ordinaries Index 澳洲所有普通股票指数
J
(?qk Australian Dollar [AUD] 澳元
*dw.Ug Australian Options Market 澳大利亚期权市场
bY=[ USgps Australian Securities Commission 澳洲证券事务监察委员会
[)1vKaC Australian Society of Certified Practising Accountants 澳洲执业会计师公会
kI)}7e Australian Stock Exchange 澳大利亚证券交易所
vM6W64S Austrian Schilling [ATS] 奥地利先令
@$T$ hMl authentication 认证;鉴证
`vgaX,F* authority to purchase 委托购买证;委购书
[GI~ & authorization 认可;核准;授权;授权书
sqtz^K ROM authorization by direction 指示授权
Bskp&NV': authorization by instruction 指令授权
.WqqP authorization by warrant 令状授权
M|K^u.4 authorization of unit trust 单位信托的认可
t+iHsCG)> authorized agent 指定代理人
;//9,x9;t authorized capital 法定资本
U:C:ugm authorized clerk 出市员
twq~.:<o authorized dealer 认可交易商
jh)@3c authorized financial institution 认可财务机构
UGI<V! authorized fund 认可基金
w CB*v<* authorized fund house 获授权的基金公司;认可基金公司
v={{$=/t authorized institution 认可机构
KDq="=q authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Vv}R
S@4U authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
LK~aLa5wG authorized insurer 获授权保险人;获认可承保人
8ROKfPj;z authorized investment 特准投资项目
p8_^6wfg authorized person 获授权人
]*\MIz{56' authorized representative 获授权代表
;_e9v, authorized share capital 法定股本
JEp)8{.bW8 automated quotation system 自动报价系统
n jWe^ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
o+A1-&qhN 自动交易系统〔香港期货交易所有限公司〕
W&*&O,c automatic adjustment mechanism 自动调整机制
z{
:;Rb automatic adjustment system 自动调整系统
o5tCbsHj- Automatic Clearing House 自动票据交换所
MhD' automatic exchange rates accumulation system 自动化汇率累集系统
fw jo? Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
,UMr_ e{| automatic teller machine [ATM] 自动柜员机
5'I+%66?h$ autopay 自动转帐
Giv,%3' available assets 可用资产
%7 bd}sJ# available fiscal reserve 现存财政储备
su1lv# available profit 可用利润
p)yP_P Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
heCM+=#~ average 平均;平均数;海损
.Q,"gsY average basic salary 平均基本薪金
\D? '.Wo% average consumer expenditure 平均消费开支;一般消费开支
lD0-S0i average cost 平均成本
6M*z`B{hV average cost of land production 增辟土地平均成本
q>.7VN[
vE average daily turnover 平均每日成交额
d#rr7O average daily wage rate 平均每日工资率
Lj<TzPzg* average expenditure pattern 平均开支模式
P_1WJ average growth rate 平均增长率
hpF_@n
average net fixed assets 固定资产平均净值
qY#*LqV average of relatives 相对价格平均数
UhDQl%&He average price 平均价格
]- 1(r, average propensity to consume 平均消费倾向;一般消费倾向
Xb%q9Z average propensity to save 平均储蓄倾向;一般储蓄倾向
WMf /
S"= average rate 平均率
\5r^D|Rp} average revenue 平均收入;平均收益
9:USxFM average stock 平均库存;平均存货
't5ufAT average yearly rent 平均年租
#cfiN b}GX avoidance of double taxation 避免双重课税
;\mX=S|a avoidance of tax 避税