A:
.7gh2K A share A股;甲类股份
:ZIa abatement of tax 减税;减扣免税额
3c3;8h$k ABN AMRO Bank N.V. 荷兰银行
_Tor9Tj above-the-line expenditure 线上项目支出;经常预算支出
B#jnM~fJz above-the-line receipt 线上项目收入;经常预算收入
Xi[]8o ABSA Asia Limited 南非联合亚洲有限公司
O=RS</01! absolute change 绝对数值变更
9|Jv>Ur=)2 absolute expenditure 实际开支
\?T9v absolute guideline figure 绝对准则数字
8TeOh1\ absolute interest 绝对权益
6Uk+a=Ar absolute order of discharge 绝对破产解除令
"N6HX* absolute profit margin 绝对利润幅度
YxJQ^D` absolute value 实值;绝对值
nco.j: absolutely vested interest 绝对既得权益
P{6$".kIY absorbed cost 已吸收成本;已分摊成本
Jp]?tlT absorption 吸收;分摊;合并
CMW4Zqau* absorption rate 吸收率;摊配率;分摊率
8e*skL ACB Finance Limited 亚洲商业财务有限公司
C:t>u.. acceptable form of reciprocity 合理的互惠条件
7UMZs7L$ acceptable rate 适当利率;适当汇率
-?)^
hbr acceptance agreement 承兑协议
Y_:jc{? acceptance for honour 参加承兑
06f%{mAZS acceptor 承兑人;接受人;受票人
}]o8}$&( acceptor for honour 参加承兑人
?I[8rzBWU accident insurance 意外保险
$e7%>*?m Accident Insurance Association of Hong Kong 香港意外保险公会
3P2{M}WIl accident insurance scheme 意外保险计划
&`l\Q\_[@ accident year basis 意外年度基准
c.IUqin accommodation 通融;贷款
[8sYE h accommodation bill 通融票据;空头票据
,X^3.ILz accommodation party 汇票代发人
`5Kg[nB: account balance 帐户余额;帐户结余
9,INyEyAL account book 帐簿
CsA (oX account collected in advance 预收款项
3&^hf^yg account current book 往来帐簿
H}F
UgA; account of after-acquired property 事后取得的财产报告
-eF-r=FR account of defaulter 拖欠帐目
*zrGrk:l account payable 应付帐款
k;+TN9 account payee only [A/C payee only] 只可转帐;存入收款人帐户
O>]i? account receivable 应收帐款
.Q!d[vL account receivable report 应收帐款报表
e+lun
- account statement 结单;帐单;会计财务报表
w{*kbGB8s7 account title 帐户名称;会计科目
]{6/6jl accountant's report 会计师报告
h$'6."I Accountant's Report Rules 会计师报告规则
M=Ze)X\E*' accounting and auditing procedure 会计与审计程序;会计与核数程序
%(W&(eN Accounting Arrangements 《会计安排》
q8d](MaX accounting basis 会计基础
K`Kv .4 accounting by Official Receiver 破产管理署署长呈交的帐目
i#*[,
P~ Accounting Circular 《会计通告》
paIjXaU1Mb accounting class 会计类别
\nEMj,) accounting date 记帐日期;会计结算日期
YQN:&Cls accounting for money 款项核算
0Gs\x Accounting Officer 会计主任
R BHDfm'~7 accounting period 会计报告期;会计期
U_*,XLU accounting policy 会计政策;会计方针
T$D(Y`zdn accounting practice 会计惯例
#]jl{K\f#X accounting principle 会计准则
aG
}oI! accounting record 会计记录
W9%v#;2 accounting report 会计报告
u4~+Bc_GL Accounting Services Branch [Treasury] 会计事务部〔库务署〕
F9j@KC(yg Accounting Society of China 中国会计学会
v@%4i~N accounting statement 会计报表
bHG<B accounting system 会计制度;会计系统
1- s(v)cxh accounting transaction 会计事项;帐务交易
t<` As6} accounting treatment 会计处理
i`gM> q& accounting year 会计年度
~ZVz
sNrx accretion 增值;添加
l%EvXdZuOy accrual 应计项目;应累算数目
!ddyJJ^a accrual basis 应计制;权责发生制
?-)!dl%N accrual basis accounting 应计制会计;权责发生制会计
!{^kH;*u accrue 应累算;应计
lZ-U/$od accrued benefit 应累算利益
XZKlE
F? accrued charges 应计费用
/Ot3[B accrued cumulative preference share dividend 应累算的累积优先股股息
z='%NZY accrued expenses 应累算费用
<rE>?zvm accrued interest payable 应付利息;应计未付利息
i6KfH\{N accrued interest receivable 应收利息;应计未收利息
.3C::~: accrued right 累算权益
%!nI]| accruing profit 应累算的利润
a|z-EKV accumulated fiscal reserve 累积财政储备
!0@4*>n accumulated profit 累积利润;滚存溢利
Z>`\$1CI accumulated reserve 累积储备
5c]:/9& accumulation of surplus income 累积收益盈余
*Mhirz%iD acquired assets 既得资产
+ kMj|()>\ acquisition 收购;购置;取得
J1}\H$*X acquisition cost 购置成本
xw9ZRu<z acquisition expenses 购置费用
g}0K@z3 acquisition of 100% interest 收购全部股权
eY :"\c3
acquisition of control 取得控制权
ikc1,o acquisition of fixed assets 购置固定资产
YjDQ`f/ acquisition of shell “买壳”
Ge`7`D>L acquisition price 收购价
E'aOHSAg act of God 天灾
L4Jm8sy{ acting partner 执事合伙人
3cghg._ active market 买卖活跃的市场;交投畅旺的市场;旺市
XA!a^@<H active partner 积极参与的合伙人
OY{fxBb active trading 交投活跃
ndLEIqOY actual circulation 实际流通
D-/6RVq0m actual cost 实际成本
&"%Ws{Qn] actual expenditure 实际开支;实际支出
! :]_-DX actual income 实际入息;实际收入;实际收益
X "7CN Td actual market 现货市场
MOQ6&C`7q actual price 现货价;实际价格
4uiq'- actual profit 实际利润
g,\kLTg actual quotation 实盘;实际价位;实际报价
]!AS%D` actual year basis 按实际年度计算
u9f^wn actuals 实货
}9\_s* actuarial investigation 精算调查
h7+"*fN actuarial principle 精算原则
@
3=pFYW) actuarial report 精算师报告
+=J$:/&U Actuarial Society of Hong Kong 香港精算学会
eWDXV-xD actuarial valuation 精算师估值
VkJ">0k actuary 精算师
n0 l|7:Mk ad referendum agreement 暂定协议;有待覆核的协定
@HbRfD/! ad valorem duty 从价税;按值征税
KhWy ad valorem duty system 从价税制
my A;Y ad valorem fee 从价费
G{: B'08 ad valorem tariff 从价关税
# QwX|x{ additional allowance 额外免税额
l!:bNMd additional amount for unexpired risk 未过期风险的额外款额
5Lc@=,/0 additional assessable profit 补加应评税利润
/}@F
q additional assessment 补加评税
KuwhA-IL additional commitment 额外承担
o?}dHTk7 additional commitment vote 额外承担拨款
c-hc.i}! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
8)8~c@ additional dependent parent allowance 供养父母额外免税额
FBl,Mky additional provision 额外拨款
,mm97I additional stamp duty 附加印花税
HVA:|Z19 additional tax 补加税罚款;补加税款
4S'e>: Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
9mHCms adjudged bankrupt 被裁定破产
Mi.2
> adjudicated bankrupt 裁定破产人
qWW\d', . adjudication fee 裁定费;评定印花税额手续费;评估契据费
B`QF;,3S adjudication of bankruptcy 裁定破产;宣告破产
+>C26Q adjudication of insolvency 裁定无力偿还债务
^*l
dsc adjusted actual 经调整的实数;调整后的实数
|I1,9ex adjusted current assets 经调整的流动资产;调整后的流动资产
?M'CTz}<\ adjusted figure 经调整的数字;调整后的数额
;cf$u}+ adjusted liabilities 经调整的负债;调整后的负债
\{<ml n adjusted loss 经调整的亏损;调整后的亏损
TFb7P/g adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
6%p6BK6 adjusted profit 经调整的利润;调整后的利润
qGag{E5! adjusted surplus 经调整的盈余额;调整后的盈余额
5)f 'wVe adjusted value 经调整的价值;调整后的价值
e-`9-U%6 adjustment 调整;修订;理算〔保险〕
a"P &
9c adjustment centre 调剂中心
WY|~E%k adjustment lag 调整过程的时间差距;调整时差
x=rMjz-`_ adjustment mechanism 调整机制
;sA
5&a>! adjustment of loss 亏损调整
1^o})9 adjustment process 调整过程;调整程序
9HR1m3 adjustment range 调整幅度
e6'0g=Y# administered exchange rate 受管制汇率
GjEV]hqR Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
pWzYC@_W
administration expenses 行政费用
NUnwf
h administration fee 手续费;行政费
vrmMEWPV administration in bankruptcy 破产管理
1sza\pR< administration order 遗产管理令
/|U;_F Pmc administrator 管理人;遗产管理人
)Mq4p'*A[ administrator of the estate 遗产管理人
"n3n-Y#' admission of debt 债项承认书
~uY5~Qs9G admission of proof 接纳债权证明
"T /$K advance 放贷款项;垫付款项;预支款项;预付款项
O~8jz advance account 暂支帐目;预付款帐户
ZWyf.VJ advance compensation 预付补偿金
o&q:b9T advance from shareholder 股东垫款
sifjmNP advance pending reimbursement 预支以待日后付还
OkQ<
Sc advanced economy 先进经济体系
=S54p(> advancement 预付;预付财产
xM)P=y_!M+ advances warrant 垫款令
M"c=_5P advancing 贷出
"?aE3$/ adverse balance 逆差
_Iy)p{y adverse exchange 逆汇
um PN=0u6 advertisement addressed to shareholders 在报章刊登的致股东通告
HHyN\ advice for collection 托收通知书
2|!jst advice of drawing 提款通知书;汇票通知书
'GW~~UhdW advice of payment 付款通知
# .&t'"u Advisory Committee [Securities and Futures Commission]
7KC2%s#7 谘询委员会〔证券及期货事务监察委员会〕
Q%'4jn?H Advisory Committee on Diversification 经济多元化谘询委员会
4%v-)HGh affidavit 誓章;遗产申报誓章
Yc[vH=gV} affidavit of no receipt 述明无收款的誓章
NB3+kf , affiliate 联号;联营公司;附属公司
meB9:w[m affiliated company 附属公司;联号;联营公司
Wf:X)S7 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
KxmB$x5-=8 affordability 负担能力
p&XuNk African Development Bank [AfDB] 非洲开发银行
(8S+-k? after-acquired property 事后取得的财产
<vg|8-,#m after-hours dealing 市后交易
N}z]OvnZH after-tax profit 税后盈利;税后利润;税后溢利
ak}ke agency agreement 代理协议
FzsW^u+ agency expenses 代理机构的开支
(Gzq 1+B agency fee 代理费
:gkn`z Agency Law 《代理法》
>0N$R|B& agent 代理人;承销人
z2.OR,R}] agent of company 公司代理人
J=t}N+:F`b agent's fee 代理人费;经纪费
k fOd|- aggregate 总计;总数;总体数字
OlW5k`B aggregate amount 总款额;总额
yF
XPY=EQ aggregate assets and liabilities 总体资产与负债
`sdbo](76 aggregate at constant price 按固定价格计算的总体数字
-oju-gf K aggregate demand 总需求
<aMihT)dd aggregate gross position 总持仓量
]nS9taEA aggregate limit 总限额
j}%C;;MPH aggregate of salaries tax 合计薪俸税
g>?,,y6/w aggregate performance 总体表现;总体业绩
!q+
%]k?x aggregate supply 总体供应
B`%%,SLJ aggregate surplus 总盈余
>Co@K^' aggregate total 整体总额
I7#+B1t aggregate value 总值;合计价值
65c#he[_Y aggregated basis 合计基准
Qz A)HDQ aggregated net chargeable income 合计应课税入息实额
"X1{* aggregation 合并计算;合计;总和
qy!pD
R; aggregation of incomes of husband and wife 夫妇入息合并计算
bsWDjV~ aggregation of property 财产的总和
xtS0D^ agio 差价;贴水
IrP6Rxh 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》
V+y:!t` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
B&lF!
] 《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》
0j-;4>p Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
mhnK{M @56 《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》
K@=_&A! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
;fY)7
' 《香港政府和大韩民国政府关于相互促进和保护投资协定》
75H5{#) agreement for a settlement 授产协议
0K^G>)l agreement for assignment 转让协议
7w|4BRL agreement for sale 售卖协议;买卖协议
~u80v h' agreement for sale and purchase 买卖协议
ZsDn`8 agreement for the payment of interest 支付利息协议
~Ywt o agreement for the repayment of money 还款协议
SR1UO'. agreement of reinsurance 再保险协议
!7kca#,X Agricultural Bank of China 中国农业银行
S|v-lJ/I air passenger departure tax 飞机乘客离境税
cW, 6MAQo Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
852Bh'u_ airport tax 机场税
|(1z ?Spbe alcohol duty 酒精税
Y'i_EX| alienation 让与;让渡;转让
RiAY>: alimony 生活费;赡养费
y>m=A41:g All Ordinaries Index [AOI] 所有普通股指数
R<-( all risks 全险;综合险
c_bIadE{ All Sales Record for Stock Market 《股票市场成交报告》
?IV3"\5 Allied Capital Resources Limited 新联财务有限公司
9G}Crp all-items index [Consumer Price Index] 总指数〔消费物价指数〕
A&QO]8 allocation letter 拨款信件
v.I>B3bEg allocation of fund 分配款项;预留款项
A
ptzBs/ allocation of profit 利润分配;溢利分配
Mi"dFx^Md allocation warrant 拨款令
3YPoObY allotment 分配;配股
{oN7I'> allotment notice 股份配售通知;配股通知
Vg4N7i allotment of shares 股份分配
O>`DR0 allowable 可获宽免;免税的
9y"*H2$# allowable business loss 可扣除的营业亏损
!pLQRnI}6 allowable expenses 可扣税的支出
ra k@oW] allowance 免税额;津贴;备抵;准备金
gG.b=DvzY allowance for debts 债项的免税额
K%A:W allowance for depreciation by wear and tear 耗损折旧免税额
QR($KW( allowance for funeral expenses 殡殓费的免税额
OL|UOG allowance for inflation 为通货膨胀而预留的款项;通胀准备金
QGnBNsA h allowance for repairs and outgoings 修葺及支出方面的免税额
.DSmy\FI5
allowance to debtor 给债务人的津贴
9n"D/NZB alteration of capital 资本更改
']ussFaQ alternate trustee 候补受托人
<M|kOi amalgamation 合并
n089tt=TE ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
RE(R5n28, ambit of charges 征税范围;收费范围
a:tCdnK/ amended valuation 经修订的估值
H`;q@ American Commodities Exchange 美国商品交易所
cmv&!Egd American Express Bank Limited 美国运通银行
Yvu!Q American Stock Exchange 美国证券交易所
'J&$L c amortization 摊销
Em8C +EM amount due from banks 存放银行同业的款项
D"m]`H amount due from banks abroad 存放海外银行同业的款项
Rj9YAW$ amount due from holding companies 控股公司欠款
_f u?, amount due from local banks 存放本港银行同业的款项
$5`P~Q'U amount due to banks 银行同业的存款
?E0j)P/
( amount due to banks abroad 海外银行同业的存款
W7lR54%| amount due to holding companies 控股公司存款
tTB,eR$ amount due to local banks 本港银行同业的存款
OFTyN^([@ amount due to outport banks 外埠银行同业的存款
E}d@0C: amount for note issue 发行纸币的款额
((}T^ amount of bond 担保契据的款额
3U0>Y%m| , amount of consideration 代价款额
XP"lqyAi amount of contribution 供款数额
) )q4Rh amount of indebtedness 负债款额
[kIiKLX amount of principal of the loan 贷款本金额
B6&;nU>; amount of rates chargeable 应征差饷数额
V(|@6ww amount of share capital 股本额
db%o3>>e amount of sums assured 承保款额
gUs.D_* amount of variation 变动幅度
)B86 amount of vote 拨款数额
mX9amS&B$ amount payable 应付款额
B\,pbOE?# amount receivable 应收款额
+,&8U&~` Amsterdam Stock Exchange 阿姆斯特丹证券交易所
)DS|mM) analysis 分析
z
%Ty; ancillary risk 附属风险
x roo_ annual account 周年帐目;周年帐目报表;年度决算;年结
dBKL_'@@} annual accounting date 年结日期
Wp"+\{@) annual allowance 每年免税额;年积金;年度津贴;年津
:d v{'O annual balance 年度余额
[=[>1<L> annual disposable income 每年可动用收入
Tji G!W8 annual estimates 周年预算
iYi3x_A` annual fee 年费
'%.:97 annual general meeting 周年大会
18ApHp annual growth rate 年增率;每年增长率
|'B-^? ; annual long-term supplement 长期个案每年补助金
@kCFc} annual pensionable emolument 可供计算退休金的年薪
K}e%E&|> annual report 年报
zO BLF|L= Annual Report on the Consumer Price Index 《消费物价指数年报》
W_:3Sj l' annual return 周年报表;周年申报表;每年报税表格
+{(f@,&~{ Annual Return Rules 《周年报表规则》
A
dNQS annual review of consumer prices 每年消费物价回顾
N?Byp&rqI< annual roll-forward basis 逐年延展方式
J!40`8i annual salary 年薪
5G!0Yy[' annual statement 年度报表;年度决算表
'
U]\]Wp 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
wldv^n hM annuitant 年金受益人
ws1io. annuity 年金
n7g}u annuity contract 年金合约
or~2r8 annuity on human life 人寿年金
0w M2v[^YO antecedent debt 先前的债项
5bKBVkJ' ante-dated cheque 倒填日期支票
87; E#2 anticipated expenditure 预期开支
F|+Qi BO anticipated net profit 预期纯利
ZqtL4M~9 anticipated revenue 预期收入
7Gwn ,&) anti-inflation measure 反通货膨胀措施
T_\Nvzb} anti-inflationary stance 反通货膨胀立场
- BQoNEh apparent deficit 表面赤字
MI^@p`s apparent financial solvency 表面偿债能力
=35g:fL apparent partner 表面合伙人
+,7nsWV application for personal assessment 个人入息课税申请书
O+iNR9O application of fund 资金应用
in-|",O`Z application to release as liquidator and to destruct the books of accounts and documents
}
Xbmb8 申请免除清盘人职务及毁灭帐簿与文件
~e|RVY, appointed actuary 委任精算师
E}?n^Zf appointed auditor 委任核数师;委任审计师
/g/]Q^ appointed trustee 委任的受托人
* {avx appointer 委任人
B* 0TM+
apportioned pro rata 按比例分摊
JRti2Mu apportionment 分配;分摊
.r ,wc*SF Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
b/[$bZD5o apportionment formula 分摊方程式
8jBrD1 apportionment of estate duty 遗产税的分摊
tQR qQ appraisal 估价;评估
JM&`&fsOC{ appreciable growth 可观增长
6d7E@}< appreciable impact 显着影响
:.DZ~I appreciable increase 可观增长
xUW\P$ appreciation 增值;升值
xDqJsp=]- appreciation against other currencies 相对其他货币升值
91f{qq=#J{ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
0P_=Oy"l- appreciation tax 增值税
V ,+&.A23 appropriation 拨款;拨用;拨付
kAV4V;ydh appropriation account 拨款帐目
Vs1H)T% Appropriation Bill 拨款法案
;AH8/M B9 appropriation-in-aid system 补助拨款办法
'c7'iDM approved assets 核准资产
u0Q6+U approved basket stock 认可一篮子证券
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w%rc.; approved budget 核准预算
wI5(`_l{G approved charitable donation 认可慈善捐款
KPi_<LuK approved charitable institution 认可慈善机构
H*.v*ro9_ approved currency 核准货币;认可货币
"xI70c{ approved estimates 核准预算
=67ab_V approved estimates of expenditure 核准开支预算
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wR approved overseas insurer 核准海外保险人
~|Nj+A approved overseas trust company 核准海外信托公司
QBYY1)6S, approved pooled investment fund 核准汇集投资基金
gB_gjn\ approved provident fund scheme 认可公积金计划
*Uw" `l approved provision 核准拨款
S4S}go*G[ approved redeemable share 核准可赎回股份
+B '<0 approved regional stock 认可地区性证券
<@S'vcO approved retirement scheme 认可退休金计划
N,bH@Q.Ci approved subordinated loan 核准附属贷款
SpO%nZ";g8 arbitrage 套戥;套汇;套利
j'uzjs[ arbitrageur 套戥者;套汇者
eK[9wEdn arbitrary amount 临时款项
+;Pkpuu arrangement 措施;安排;协定
6vfut$)[{ arrears 欠款
H73 r3BH arrears of pay 欠付薪酬
J4]tT pu"K arrears of revenue 逾期未收税款;逾期未收的帐项
:@b=; articles of association 组织章程;组织细则;组织章程细则
0 wjL=]X1e Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
:IX_|8e ^ ascertainment of profit 确定利润
N0pA ,& "Asia Clear" “亚洲结算系统”
/[qLf:rGI Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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?u Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
wii.0~p Asian Development Fund [ADF] 亚洲发展基金
>~l^E!<i-u Asian dollar bond 亚洲美元债券
en"\2+{Cg Asian dollar market 亚洲美元市场
j.yh>"de Asian dollar rate 亚洲美元利率
~}_S]^br Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
J1R5_b Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
_oHxpeM asked price 沽盘;喊价;索价;卖方报价
6`@6k2] assessable income 应评税入息
7/HX!y{WP assessable loss 应评税亏损
% kaV?j assessable profit 应评税利润
,`8:@<e assessable value 应评税值
*EPJeblAV assessed profit 估定利润
Cb6K!5[q] assessed value 经评估价值
t=\
ffpA assessment 评税;评定;估价;评税单
Jz]OWb * assessment number 评税编号;估价编号
X"V)oC assessment of additional tax 补加税评税
R].xT-1 assessment of performance 业绩评估;实绩评价
19:1n]*X< Assessor 评税主任
k*rG^imX asset price bubbles 资产价格泡沫
E&ReQgBft asset-backed securities 具资产保证的证券
!y862oKD assets accretion 资产增值
SAU` u]E assets and liabilities 资产与负债
vW0U~(XlN assets betterment statement 资产递增表;资产改进表
50dx[v8 assets lending 实物放款;有抵押贷款
UJuz assets of the company passing on the death 死者去世时转移的公司资产
sD9OV6^{?K assets pledged as security for liabilities 用作负债抵押的资产
B@ >t$jK assets portfolio 资产投资组合
fRwr}n' assets price 资产价格
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assets quality 资产质素
4,&f#=Y assets realization 资产变现
y~z&8XrH assets refinancing arrangement 资产再集资安排
Ih[k{p assets securitization 资产证券化
tqpSir assets situated outside Hong Kong 在香港以外地方的资产
P\h1%a/D assets stripping 削减资产;拆卖资产
4WPco"xH! assets value 资产值
jw)c|%r> assignee 承让人
"g/UpnH assignment 转让;转让书;转让契
RSx{Gbd4X assignment of interest 权益转让
NAO0b5-h assignment of letters patent and trade mark 专利证书及商标转让
94?/Rhs5 assignment of property 物业转让;物业转让书
I/zI\PP, assignment right 转让权
Y}h&dAr assignor 转让人
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|` associate 有联系的人;有关连人士;相联者;合伙人;联系人
T#KVN{O Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
4O4}C#6(4 associate member 附属会员
As??_=>4 associated body corporate 相联法人团体
p::`1 associated company 相联公司;联属公司
`ghNS associated corporation 相联法团
Icx)+Mq Association of Chartered Certified Accountants [ACCA] [United Kingdom]
bRJ]avR
公认会计师公会〔英国〕
V$ho9gQ!l[ Association of Futures Exchange Brokers 香港期货经纪协会
pIPjTQ?cq Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
{5SJ0'.B2g association of underwriters 承保人组织
Pa{bkr assumption of control 接管
uFG ;AY| assurance 担保;保险;转易;转易书
UoJMOw[ assurance of interest 权益的转易
1]aya( at 19XX price 按一九XX年价格计算
n>YgL}YZ? at a discount 按赔价计算;按贴水价格计算;打折扣
U8eU[|-8O/ at a premium 按溢价计算;按升水价格计算
%1M!4**W at call 通知付款;按通知
/+m7J"Km at constant market price 按固定市价计算
,U fB{BW at constant price 按固定价格计算
2\#~%D>[ at cost 按成本计算
ze`qf% at current market price 按当时市价计算;按现时市价计算
!/Wv\qm at current price 按当时价格计算;按现时价格计算
OQ _wsAA at factor cost 按要素成本计算;按生产要素成本计算
a61?G!] at money-of-the-day price 按付款当日价格计算
7mYBxE/ at or better 按指定或较佳价位〔买卖指令〕
84gj%tw'- at par 按面值计算;平价
h)T-7b at sight 见票即付
9QkIMJf0e at the close 按收市盘
'~7 6Y9mv at the opening 按开市盘
BgwZZ<B attestation 见证;见证条款
d-"[-+)- at-the-money option 平价期权
Ot3+<{ attorney 受权人;受托代表人
e(k$k>? attornment 新拥有人承认书
tHo/Vly6Z attributable profit 可归属利润
=e]Wt/AQ attributable share value 可归属股份价值
NAfu$7 Auckland Stock Exchange 奥克兰证券交易所
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&[([ auction 拍卖
<~Tfi*^+ auctioneer 拍卖商
0Y\7A audit 审计;核数
}u~r.= Audit Commission 审计署
Jm}zit:o Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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Ii 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
#e;\Eap audit review 帐目审查
LWP&Si*j Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
1H,hw audited account 审计帐目;经审计的帐目
<txzKpM audited annual account 经审计的周年帐目
p%*!]JRS audited balance sheet 经审计的资产负债表
HUY1nb= auditor 核数师;核数主任;审计师
evHKq}{ auditor's certificate 核数师证明书;审计师证明书
vM2\tL@" auditor's report 核数师报告;审计师报告
~TALpd Aussie bond 澳元债券
!yX4#J( austerity budget 紧缩预算
L}%4YB Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
dDla?)F Australia All Ordinaries Index 澳洲所有普通股票指数
ic|>JX$G Australian Dollar [AUD] 澳元
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KS Australian Options Market 澳大利亚期权市场
y-CVyl Australian Securities Commission 澳洲证券事务监察委员会
Nh|QYxOP Australian Society of Certified Practising Accountants 澳洲执业会计师公会
j*;/Cah]k Australian Stock Exchange 澳大利亚证券交易所
)*3sE1 Austrian Schilling [ATS] 奥地利先令
o*WI*Fb' authentication 认证;鉴证
]Q\/si& authority to purchase 委托购买证;委购书
G!IJ#|D:~ authorization 认可;核准;授权;授权书
OQh(qa authorization by direction 指示授权
nLjo3yvV.. authorization by instruction 指令授权
!ZlNPPrq} authorization by warrant 令状授权
ZX!u\O|w authorization of unit trust 单位信托的认可
.EUOKPK4W authorized agent 指定代理人
>T<"fEBI authorized capital 法定资本
Qf]ACN authorized clerk 出市员
?#917M authorized dealer 认可交易商
MM%c authorized financial institution 认可财务机构
u)fmXoQ authorized fund 认可基金
]%5DuE\M8\ authorized fund house 获授权的基金公司;认可基金公司
{?9s~{Dl authorized institution 认可机构
hol54)7$3: authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
GlVD!0 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
]OOL4=b authorized insurer 获授权保险人;获认可承保人
If_S_A c authorized investment 特准投资项目
6 4da~SEn authorized person 获授权人
Mb(aI!;A authorized representative 获授权代表
7=ZB?@bU~ authorized share capital 法定股本
@u2nG:FG automated quotation system 自动报价系统
@E$PjdB5M Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
5E/z.5 q 自动交易系统〔香港期货交易所有限公司〕
WeTs va+ automatic adjustment mechanism 自动调整机制
!:mo2zA automatic adjustment system 自动调整系统
4yH=dl4=44 Automatic Clearing House 自动票据交换所
b!ZXQn3X< automatic exchange rates accumulation system 自动化汇率累集系统
j [h4F"`- Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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,? automatic teller machine [ATM] 自动柜员机
NVMhbpX6 autopay 自动转帐
B{SzC=4f} available assets 可用资产
#is:6Z,OEU available fiscal reserve 现存财政储备
[2!K 6 available profit 可用利润
!ldb_*)h Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
<;.Zms${@ average 平均;平均数;海损
sSi1;9^o average basic salary 平均基本薪金
F}A@H<? average consumer expenditure 平均消费开支;一般消费开支
3I?? K)Yl average cost 平均成本
D!~-53f@ average cost of land production 增辟土地平均成本
Poacd;* average daily turnover 平均每日成交额
Dm6}$v'0 average daily wage rate 平均每日工资率
pI
|; average expenditure pattern 平均开支模式
jl=<Q.Mm7 average growth rate 平均增长率
4XDR?KUM average net fixed assets 固定资产平均净值
H'$g!Pg average of relatives 相对价格平均数
tZ[Y~],F average price 平均价格
02} &h average propensity to consume 平均消费倾向;一般消费倾向
l'(Cxhf.W average propensity to save 平均储蓄倾向;一般储蓄倾向
*tjE#TW average rate 平均率
Z^>[{|lIA average revenue 平均收入;平均收益
=/"Of average stock 平均库存;平均存货
nv(Pwb3B average yearly rent 平均年租
WJZW5
Xt avoidance of double taxation 避免双重课税
/b20!3 avoidance of tax 避税