A:
jsF5q~F A share A股;甲类股份
O<mA+yk abatement of tax 减税;减扣免税额
/UY'E<wBx ABN AMRO Bank N.V. 荷兰银行
0r[a$p>` above-the-line expenditure 线上项目支出;经常预算支出
0"N4WH O above-the-line receipt 线上项目收入;经常预算收入
JlawkA ABSA Asia Limited 南非联合亚洲有限公司
7L6^IK absolute change 绝对数值变更
m(1ot M9 absolute expenditure 实际开支
foY]RkW9 absolute guideline figure 绝对准则数字
<VQ@I absolute interest 绝对权益
&oJ[ *pQ absolute order of discharge 绝对破产解除令
a@9W'/?igk absolute profit margin 绝对利润幅度
|mdf u= absolute value 实值;绝对值
0R0_UvsXU absolutely vested interest 绝对既得权益
n$h+_xN absorbed cost 已吸收成本;已分摊成本
$GQEdVSNo absorption 吸收;分摊;合并
^JY:$)4[" absorption rate 吸收率;摊配率;分摊率
.b!HEi<F ACB Finance Limited 亚洲商业财务有限公司
ti]8_vP}* acceptable form of reciprocity 合理的互惠条件
teLZplC=f acceptable rate 适当利率;适当汇率
{K|ds($ 5 acceptance agreement 承兑协议
jROh3kq acceptance for honour 参加承兑
X4Uy3 TV> acceptor 承兑人;接受人;受票人
_{}^]ZB acceptor for honour 参加承兑人
ae2I,Qt% accident insurance 意外保险
e5lJ)_o Accident Insurance Association of Hong Kong 香港意外保险公会
Jvj* z6/a accident insurance scheme 意外保险计划
Cv&>:k0V accident year basis 意外年度基准
9KT85t1# accommodation 通融;贷款
)(1tDQ`L> accommodation bill 通融票据;空头票据
n$>_2v accommodation party 汇票代发人
"]=XB0) account balance 帐户余额;帐户结余
EiDpy#f} account book 帐簿
V' i@N account collected in advance 预收款项
<h<_''+ account current book 往来帐簿
!+YSc&R_fW account of after-acquired property 事后取得的财产报告
1gvh6eE
F account of defaulter 拖欠帐目
hh.`Yu L account payable 应付帐款
LW/> % account payee only [A/C payee only] 只可转帐;存入收款人帐户
'~z`kah account receivable 应收帐款
1-<?EOYaE account receivable report 应收帐款报表
!wKNYe account statement 结单;帐单;会计财务报表
jd"YaZOQ account title 帐户名称;会计科目
:;LaV accountant's report 会计师报告
!>+m46A Accountant's Report Rules 会计师报告规则
p^p1{%= accounting and auditing procedure 会计与审计程序;会计与核数程序
hu}uc&N)iE Accounting Arrangements 《会计安排》
&t'P>6) accounting basis 会计基础
@00&J~D accounting by Official Receiver 破产管理署署长呈交的帐目
j.V7`x Accounting Circular 《会计通告》
+K2HMf' accounting class 会计类别
7E?60^Tve accounting date 记帐日期;会计结算日期
goD#2lg accounting for money 款项核算
o?3C -A| Accounting Officer 会计主任
cA]PZ*]{BN accounting period 会计报告期;会计期
5twG2p8 accounting policy 会计政策;会计方针
dWo$5Bls<A accounting practice 会计惯例
f,3K;S-he: accounting principle 会计准则
83'rQDo)G accounting record 会计记录
a",
8N"' accounting report 会计报告
| OZ>5 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
mVK^gJ3 Accounting Society of China 中国会计学会
m
(kKUv accounting statement 会计报表
?8<R)hJa< accounting system 会计制度;会计系统
B7%m7GM accounting transaction 会计事项;帐务交易
THy accounting treatment 会计处理
,W_".aguX accounting year 会计年度
nA=E|$1 accretion 增值;添加
v|jwz.jM accrual 应计项目;应累算数目
3XUsw1,[ accrual basis 应计制;权责发生制
9IacZ accrual basis accounting 应计制会计;权责发生制会计
uw`J5TND accrue 应累算;应计
1vqc8lC accrued benefit 应累算利益
w'mn O'% accrued charges 应计费用
78]( ZYJV accrued cumulative preference share dividend 应累算的累积优先股股息
'(3|hh)Tl accrued expenses 应累算费用
cz$*6P<9J accrued interest payable 应付利息;应计未付利息
<#T#+uO accrued interest receivable 应收利息;应计未收利息
#,!/Cnqis accrued right 累算权益
!Pd) accruing profit 应累算的利润
u1Wixjd| accumulated fiscal reserve 累积财政储备
H~0B5Hl!F accumulated profit 累积利润;滚存溢利
t-]~^s accumulated reserve 累积储备
xp\6,Jyh accumulation of surplus income 累积收益盈余
h<!!r acquired assets 既得资产
!\\1#:*_W acquisition 收购;购置;取得
3Z%jx# acquisition cost 购置成本
WxtB:7J acquisition expenses 购置费用
K#yCZ2 acquisition of 100% interest 收购全部股权
"""eU," acquisition of control 取得控制权
/AUX7
m.8 acquisition of fixed assets 购置固定资产
X}&Y(kOT acquisition of shell “买壳”
g zyi'K< acquisition price 收购价
\YsLVOv%:d act of God 天灾
Cv]$w(k acting partner 执事合伙人
U/\LOIs active market 买卖活跃的市场;交投畅旺的市场;旺市
d! _8+~ active partner 积极参与的合伙人
r+h$]OJ active trading 交投活跃
irGgo-x actual circulation 实际流通
1%N[DA^<\ actual cost 实际成本
jF{\=&fU actual expenditure 实际开支;实际支出
ksAu=X: actual income 实际入息;实际收入;实际收益
njb{ actual market 现货市场
"?"+1S actual price 现货价;实际价格
O[9A} g2~ actual profit 实际利润
,sp( (SF]1 actual quotation 实盘;实际价位;实际报价
qa?0GTAS actual year basis 按实际年度计算
V%FWZn^ actuals 实货
]sB%j@G actuarial investigation 精算调查
d{]2Q9g actuarial principle 精算原则
?T'a{~]R actuarial report 精算师报告
&^B;1ZMHD Actuarial Society of Hong Kong 香港精算学会
.wQM_RZJ actuarial valuation 精算师估值
lfLLk?g3k actuary 精算师
z3yAb"1Hg ad referendum agreement 暂定协议;有待覆核的协定
,T+.xB;Q@ ad valorem duty 从价税;按值征税
Q\2~^w1V ad valorem duty system 从价税制
(:7Z-V2( ad valorem fee 从价费
oUN;u*
ad valorem tariff 从价关税
1@^*tffL: additional allowance 额外免税额
kAAD&t;w additional amount for unexpired risk 未过期风险的额外款额
b5^-qc6X additional assessable profit 补加应评税利润
;k,#o!> additional assessment 补加评税
IvB)d}p additional commitment 额外承担
iE"+-z\U additional commitment vote 额外承担拨款
)Tf,G[z&ge additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{6;S= 9E\ additional dependent parent allowance 供养父母额外免税额
oJ0ZZu?{D additional provision 额外拨款
mX@!O[f%9e additional stamp duty 附加印花税
0NyM| additional tax 补加税罚款;补加税款
hoZM;wC Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
l}9E0^AS adjudged bankrupt 被裁定破产
Yj*!t1qm adjudicated bankrupt 裁定破产人
BPypjS0?8 adjudication fee 裁定费;评定印花税额手续费;评估契据费
U)qG]RI adjudication of bankruptcy 裁定破产;宣告破产
p9*Ak
U&] adjudication of insolvency 裁定无力偿还债务
XchVsA adjusted actual 经调整的实数;调整后的实数
7)l+hZ adjusted current assets 经调整的流动资产;调整后的流动资产
oP`Qyk adjusted figure 经调整的数字;调整后的数额
XWf1c ~J adjusted liabilities 经调整的负债;调整后的负债
@kB^~Wf adjusted loss 经调整的亏损;调整后的亏损
o[ 4e_ @E 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
%OT?2-d adjusted profit 经调整的利润;调整后的利润
l9F]Lw adjusted surplus 经调整的盈余额;调整后的盈余额
`"eIzLc%o6 adjusted value 经调整的价值;调整后的价值
`it adjustment 调整;修订;理算〔保险〕
MtBoX*" adjustment centre 调剂中心
RJ$x{$r[ adjustment lag 调整过程的时间差距;调整时差
U^9#uK6GM adjustment mechanism 调整机制
- ]U2G: adjustment of loss 亏损调整
xn2f!\%p adjustment process 调整过程;调整程序
mP-Y9*k
adjustment range 调整幅度
rjwP# administered exchange rate 受管制汇率
HH7Bg0=( Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
4inMd![ administration expenses 行政费用
xdrs!GV: administration fee 手续费;行政费
KqzQLu administration in bankruptcy 破产管理
T7ICXpe@ administration order 遗产管理令
~x g#6%<= administrator 管理人;遗产管理人
f9?f!k administrator of the estate 遗产管理人
^eCMATE admission of debt 债项承认书
?0'db admission of proof 接纳债权证明
#PA 9bM advance 放贷款项;垫付款项;预支款项;预付款项
7;Vq r$9) advance account 暂支帐目;预付款帐户
#;s5=aH advance compensation 预付补偿金
pLsWy&G advance from shareholder 股东垫款
pXoT@[} advance pending reimbursement 预支以待日后付还
5>S)+p advanced economy 先进经济体系
Jm]P,jaLc advancement 预付;预付财产
h0zv@,u advances warrant 垫款令
&&`-A6`p advancing 贷出
Qjd<%!]+\ adverse balance 逆差
/fC8jdp& adverse exchange 逆汇
kZ<"hsh,Y' advertisement addressed to shareholders 在报章刊登的致股东通告
v|; }}ol advice for collection 托收通知书
g I@I.=y advice of drawing 提款通知书;汇票通知书
1\%2@NR advice of payment 付款通知
Kb*X2#;* Advisory Committee [Securities and Futures Commission]
3 UG
UZ 谘询委员会〔证券及期货事务监察委员会〕
:o}LJc)| Advisory Committee on Diversification 经济多元化谘询委员会
K]C@seF` affidavit 誓章;遗产申报誓章
# 4;(^`? affidavit of no receipt 述明无收款的誓章
9=p/'d8 affiliate 联号;联营公司;附属公司
0z`-fQfK affiliated company 附属公司;联号;联营公司
^(T_rEp affirmation [estate duty] 非宗教式宣誓〔遗产税〕
;;7:l,vy affordability 负担能力
8\$u/(DX African Development Bank [AfDB] 非洲开发银行
m 9.BU2. after-acquired property 事后取得的财产
L IRdWGQ4 after-hours dealing 市后交易
jLF,R7t after-tax profit 税后盈利;税后利润;税后溢利
mD go@f agency agreement 代理协议
gEkH5|*Y agency expenses 代理机构的开支
E}8wnrxf agency fee 代理费
{9<c*0l Agency Law 《代理法》
a0
8Wt agent 代理人;承销人
\jHIjFwQ
agent of company 公司代理人
tY!GJusd agent's fee 代理人费;经纪费
bTW#
f$q:4 aggregate 总计;总数;总体数字
RKO}
W#? aggregate amount 总款额;总额
XywsjeI4 aggregate assets and liabilities 总体资产与负债
l1ViUY&Z aggregate at constant price 按固定价格计算的总体数字
^#)]ICV aggregate demand 总需求
tQmuok4"d aggregate gross position 总持仓量
7s}Eq~ aggregate limit 总限额
hmr 2(f%U aggregate of salaries tax 合计薪俸税
G?5Vj_n aggregate performance 总体表现;总体业绩
@$!rgLyL[ aggregate supply 总体供应
sJ5Ws%q aggregate surplus 总盈余
J6RzN'j aggregate total 整体总额
y.Y;<UGu aggregate value 总值;合计价值
3&KRG}5 aggregated basis 合计基准
Gq0`VHAn aggregated net chargeable income 合计应课税入息实额
]@hN&W(+ x aggregation 合并计算;合计;总和
aP/Ff%5T aggregation of incomes of husband and wife 夫妇入息合并计算
USJk
* aggregation of property 财产的总和
((mR'A|` agio 差价;贴水
`tEW.s%Y(6 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
?[c{pb,| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
F$te5 `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》
(KnU-E]L Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
_tR?WmNH= 《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》
*`~]XM@H Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
pMLTXqL 《香港政府和大韩民国政府关于相互促进和保护投资协定》
l$g \t] agreement for a settlement 授产协议
=a!_H=+4 agreement for assignment 转让协议
NM0s*s42 agreement for sale 售卖协议;买卖协议
Fu[<zA^ agreement for sale and purchase 买卖协议
y4j\y
?
T8 agreement for the payment of interest 支付利息协议
H_d^Xk QZ agreement for the repayment of money 还款协议
Rh#QPYPq agreement of reinsurance 再保险协议
rIQ%X`Y Agricultural Bank of China 中国农业银行
D /bF air passenger departure tax 飞机乘客离境税
,qT+Vqpr{ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
f yhBfA:u airport tax 机场税
K2!GpGZu alcohol duty 酒精税
qw6i|JM% alienation 让与;让渡;转让
't3&,:Y alimony 生活费;赡养费
[K""6D All Ordinaries Index [AOI] 所有普通股指数
pI1IDu*_Z all risks 全险;综合险
s|!lw All Sales Record for Stock Market 《股票市场成交报告》
1Ms_2 Allied Capital Resources Limited 新联财务有限公司
8M8Odz\3 q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
*IWWD\U allocation letter 拨款信件
1w'W)x allocation of fund 分配款项;预留款项
6\vaR# allocation of profit 利润分配;溢利分配
W=\45BJ allocation warrant 拨款令
T$*#q('1"} allotment 分配;配股
0t2n7Y?N allotment notice 股份配售通知;配股通知
Czb:nyRj allotment of shares 股份分配
V2>+s
y allowable 可获宽免;免税的
e>g>)!F allowable business loss 可扣除的营业亏损
BD?u|Fd,i: allowable expenses 可扣税的支出
{wvBs87 allowance 免税额;津贴;备抵;准备金
N<^)tR8+ allowance for debts 债项的免税额
8'#L+$O &N allowance for depreciation by wear and tear 耗损折旧免税额
ErxvGB(2 allowance for funeral expenses 殡殓费的免税额
EHk$,bM allowance for inflation 为通货膨胀而预留的款项;通胀准备金
<ZjT4>< allowance for repairs and outgoings 修葺及支出方面的免税额
y_LFkZ allowance to debtor 给债务人的津贴
AwWo,Y399h alteration of capital 资本更改
a[@Y> alternate trustee 候补受托人
rk
&ME#<r amalgamation 合并
7\[)5j ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
iCtS<"@Yx ambit of charges 征税范围;收费范围
i $lp8Y2ih amended valuation 经修订的估值
4)?s?+ American Commodities Exchange 美国商品交易所
uP$C2glyz American Express Bank Limited 美国运通银行
aW_Pv~ American Stock Exchange 美国证券交易所
tP4z#0r2 amortization 摊销
9xaieR amount due from banks 存放银行同业的款项
pMd!Jl#(N
amount due from banks abroad 存放海外银行同业的款项
W<>R;~) amount due from holding companies 控股公司欠款
W0XfU` amount due from local banks 存放本港银行同业的款项
W5Vh+'3 amount due to banks 银行同业的存款
(/KeGgkhv amount due to banks abroad 海外银行同业的存款
QB;jZpF amount due to holding companies 控股公司存款
G124!^ amount due to local banks 本港银行同业的存款
"xAIK amount due to outport banks 外埠银行同业的存款
\hI|I!sDWy amount for note issue 发行纸币的款额
6G7+&g` amount of bond 担保契据的款额
ng:B;;
m amount of consideration 代价款额
PFjh]/= amount of contribution 供款数额
=HjC.h amount of indebtedness 负债款额
_o? I=UN2: amount of principal of the loan 贷款本金额
`t3w|%La} amount of rates chargeable 应征差饷数额
LjCUkbzQF amount of share capital 股本额
.S[M:<<* amount of sums assured 承保款额
,0f^>3&n>e amount of variation 变动幅度
W/<Lp+p amount of vote 拨款数额
9D]bCi\ amount payable 应付款额
#=N6[:, amount receivable 应收款额
@6b4YV
h Amsterdam Stock Exchange 阿姆斯特丹证券交易所
)zkr[;j~` analysis 分析
r-o+NV ancillary risk 附属风险
@cc}[Uw4B annual account 周年帐目;周年帐目报表;年度决算;年结
GD%qrK? annual accounting date 年结日期
{9vMc annual allowance 每年免税额;年积金;年度津贴;年津
BAojP1}+, annual balance 年度余额
Hi nJ}MF annual disposable income 每年可动用收入
T&'LQZM8 annual estimates 周年预算
CbFO9q annual fee 年费
: +f6:3 annual general meeting 周年大会
+]p/.-Uw annual growth rate 年增率;每年增长率
E]W
: annual long-term supplement 长期个案每年补助金
gO#%*
W annual pensionable emolument 可供计算退休金的年薪
F},kfCFF annual report 年报
kgd
dq Annual Report on the Consumer Price Index 《消费物价指数年报》
B]I*ymc# annual return 周年报表;周年申报表;每年报税表格
{t|Q9& Annual Return Rules 《周年报表规则》
=!u]t&yv annual review of consumer prices 每年消费物价回顾
#j'7\SV annual roll-forward basis 逐年延展方式
l ;S_ J^S annual salary 年薪
)j!%`g annual statement 年度报表;年度决算表
YmD~&J 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
e[6Me[b annuitant 年金受益人
s9SUj^ annuity 年金
XZrzG P( annuity contract 年金合约
V/tl-;W annuity on human life 人寿年金
ki|OowP antecedent debt 先前的债项
39A|6>-? ante-dated cheque 倒填日期支票
lib}dk anticipated expenditure 预期开支
ET(/h/r anticipated net profit 预期纯利
+wfZFJ:1l anticipated revenue 预期收入
A<IV"bo anti-inflation measure 反通货膨胀措施
PZj}]d ` anti-inflationary stance 反通货膨胀立场
']N\y6=fn9 apparent deficit 表面赤字
0E9 lv"3o apparent financial solvency 表面偿债能力
KQ ^E\,@o apparent partner 表面合伙人
SgkW-# application for personal assessment 个人入息课税申请书
2 SU application of fund 资金应用
\+Y5b} application to release as liquidator and to destruct the books of accounts and documents
^UBzX;|p 申请免除清盘人职务及毁灭帐簿与文件
1n[wk'}qf4 appointed actuary 委任精算师
-@Z9h)G| appointed auditor 委任核数师;委任审计师
{4*5Z[ appointed trustee 委任的受托人
udPLWrPF\ appointer 委任人
pm2] apportioned pro rata 按比例分摊
ra8AUj~RX apportionment 分配;分摊
W9]0X
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
>sQf{uL apportionment formula 分摊方程式
q#K0EAgC apportionment of estate duty 遗产税的分摊
iD/+#UTY appraisal 估价;评估
|h6,.#n appreciable growth 可观增长
qB+OxyT& appreciable impact 显着影响
'sTc=*p/ appreciable increase 可观增长
\F)WUIK appreciation 增值;升值
_&[ -< cu appreciation against other currencies 相对其他货币升值
%qEp{itq appreciation of the exchange value of Hong Kong dollar 港元汇值上升
r{f$n appreciation tax 增值税
2OjU3z<J appropriation 拨款;拨用;拨付
(:R5"|]@<x appropriation account 拨款帐目
Pm QeO*f+ Appropriation Bill 拨款法案
5sSAH appropriation-in-aid system 补助拨款办法
BZIU@^Q_Y[ approved assets 核准资产
+0%Y.O/{ approved basket stock 认可一篮子证券
0}M'> approved budget 核准预算
Ym6v 4k!@O approved charitable donation 认可慈善捐款
!wC(
]Y approved charitable institution 认可慈善机构
NTSIClm}U approved currency 核准货币;认可货币
-s\R2_( approved estimates 核准预算
uQKo2B0 approved estimates of expenditure 核准开支预算
aSI%!Vg. approved overseas insurer 核准海外保险人
MRT<hB approved overseas trust company 核准海外信托公司
]Bs{9=2 approved pooled investment fund 核准汇集投资基金
k%iwt]i% approved provident fund scheme 认可公积金计划
i-.AD4 approved provision 核准拨款
2b Fr8FUt- approved redeemable share 核准可赎回股份
5g.Kyj| approved regional stock 认可地区性证券
9P*f approved retirement scheme 认可退休金计划
wUL 5"\ approved subordinated loan 核准附属贷款
3GrIHiCr arbitrage 套戥;套汇;套利
(B%[NC6 arbitrageur 套戥者;套汇者
eI%kxqc arbitrary amount 临时款项
&qM8)2Y arrangement 措施;安排;协定
(M{>9rk8 arrears 欠款
. BX*C arrears of pay 欠付薪酬
3QF[@8EH{ arrears of revenue 逾期未收税款;逾期未收的帐项
&8I*N6p:%/ articles of association 组织章程;组织细则;组织章程细则
_C19eW' Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
T7o7t5* ascertainment of profit 确定利润
q
s:TR "Asia Clear" “亚洲结算系统”
NC iBn>=: Asia Commercial Bank Ltd. 亚洲商业银行有限公司
SiJ{ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
6PC?*^v Asian Development Fund [ADF] 亚洲发展基金
wOLV?Vk Asian dollar bond 亚洲美元债券
"U$](k.<VA Asian dollar market 亚洲美元市场
%*RZxR): Asian dollar rate 亚洲美元利率
h92KU Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
A`"?~_pHC Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
4YoQ*NQw- asked price 沽盘;喊价;索价;卖方报价
FF0~i+5 assessable income 应评税入息
Ul3xeu assessable loss 应评税亏损
8L]Cc!~ assessable profit 应评税利润
:B\$7+$v assessable value 应评税值
(Ffa{Tt! assessed profit 估定利润
w c\`2( assessed value 经评估价值
mHa~c(x assessment 评税;评定;估价;评税单
sHPj_d# assessment number 评税编号;估价编号
"<f?.l\+ assessment of additional tax 补加税评税
[+="I
& assessment of performance 业绩评估;实绩评价
[.w `r>kZI Assessor 评税主任
5Zmc3&vRl asset price bubbles 资产价格泡沫
TI\EkKu" asset-backed securities 具资产保证的证券
\rE] V,,2 assets accretion 资产增值
9<kMxtk$ assets and liabilities 资产与负债
?mN!9/DIc assets betterment statement 资产递增表;资产改进表
yo%Nz" assets lending 实物放款;有抵押贷款
`?f<hIJoz assets of the company passing on the death 死者去世时转移的公司资产
M1T . assets pledged as security for liabilities 用作负债抵押的资产
m"6K_4r] assets portfolio 资产投资组合
'I:_}q assets price 资产价格
Bwu?DK assets quality 资产质素
IkxoW:L assets realization 资产变现
Ocn@JOg assets refinancing arrangement 资产再集资安排
qEVpkvEq assets securitization 资产证券化
P+C5
s assets situated outside Hong Kong 在香港以外地方的资产
Z v*uUe assets stripping 削减资产;拆卖资产
AYfe_Dj assets value 资产值
s,l*=< assignee 承让人
BuUM~k&SY assignment 转让;转让书;转让契
T0.sL9 assignment of interest 权益转让
P>^$X assignment of letters patent and trade mark 专利证书及商标转让
"z=~7g assignment of property 物业转让;物业转让书
t:xTmK&vt assignment right 转让权
8 qZbsZi4 assignor 转让人
O@w_"TJP/z associate 有联系的人;有关连人士;相联者;合伙人;联系人
PWquu` Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
u9u'5xAO associate member 附属会员
5=}CZYWB associated body corporate 相联法人团体
(f~}5O< associated company 相联公司;联属公司
hZ.](rD associated corporation 相联法团
kKY,&Fn- Association of Chartered Certified Accountants [ACCA] [United Kingdom]
LabI5+g 公认会计师公会〔英国〕
3#GIZL}!x Association of Futures Exchange Brokers 香港期货经纪协会
EMdU4YnE" Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
qT&zg@m association of underwriters 承保人组织
oel?w e6 assumption of control 接管
wDW/?lT& assurance 担保;保险;转易;转易书
M(uJ'Ud/! assurance of interest 权益的转易
73_-7'^mQ at 19XX price 按一九XX年价格计算
;e9&WEG_\ at a discount 按赔价计算;按贴水价格计算;打折扣
+_QcLuV, at a premium 按溢价计算;按升水价格计算
zQUNvPYM at call 通知付款;按通知
P"Z1K5>2L at constant market price 按固定市价计算
g@pK9R%wH< at constant price 按固定价格计算
J HV at cost 按成本计算
Q'?VLv|@ at current market price 按当时市价计算;按现时市价计算
!89hO4 0r at current price 按当时价格计算;按现时价格计算
gvL*]U7 at factor cost 按要素成本计算;按生产要素成本计算
/gex0w at money-of-the-day price 按付款当日价格计算
JSaF7(a = at or better 按指定或较佳价位〔买卖指令〕
WP=uHg at par 按面值计算;平价
Xg\unUHa at sight 见票即付
<7zz"R at the close 按收市盘
%b~ND?nn- at the opening 按开市盘
/zr)9LQY0 attestation 见证;见证条款
$vn)(zn+ at-the-money option 平价期权
Bgp%hK attorney 受权人;受托代表人
fZ^ad1o attornment 新拥有人承认书
~y
whl'"k attributable profit 可归属利润
JNP6qM attributable share value 可归属股份价值
^t$uDQ[hA Auckland Stock Exchange 奥克兰证券交易所
;Cjj_9e,: auction 拍卖
dxH . auctioneer 拍卖商
"$ISun=8 audit 审计;核数
-Rr !J37 Audit Commission 审计署
V
'fri/Z Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
8Z)wot 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
?crK613 t audit review 帐目审查
bfpoX,: Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
':DL audited account 审计帐目;经审计的帐目
F(^#_tXP audited annual account 经审计的周年帐目
9E4^hkD& audited balance sheet 经审计的资产负债表
a4Z e!l( auditor 核数师;核数主任;审计师
G]mD_J1$ auditor's certificate 核数师证明书;审计师证明书
ULs'oT)K; auditor's report 核数师报告;审计师报告
2 OqEyXh Aussie bond 澳元债券
OI3j!L2f austerity budget 紧缩预算
OKk"S_` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
`DM)tm3&m Australia All Ordinaries Index 澳洲所有普通股票指数
Y##lFEt Australian Dollar [AUD] 澳元
Lf%}\0: Australian Options Market 澳大利亚期权市场
,4B8?0sH| Australian Securities Commission 澳洲证券事务监察委员会
}r;=<mc,O Australian Society of Certified Practising Accountants 澳洲执业会计师公会
YN7`18u Australian Stock Exchange 澳大利亚证券交易所
)h{+pK Austrian Schilling [ATS] 奥地利先令
x|()f3{. authentication 认证;鉴证
NJ;m&Tm,DF authority to purchase 委托购买证;委购书
'Asr,[]? authorization 认可;核准;授权;授权书
@xBO[v authorization by direction 指示授权
<Q`3;ca^ authorization by instruction 指令授权
nKI?Sc authorization by warrant 令状授权
\MPbG$ ^ authorization of unit trust 单位信托的认可
2]FRIy
d authorized agent 指定代理人
tCPK_Wws?Z authorized capital 法定资本
"5?1S-Vl authorized clerk 出市员
+Hp`(^( authorized dealer 认可交易商
ug;~dhe~ authorized financial institution 认可财务机构
{kb7u5- authorized fund 认可基金
T21?~jS authorized fund house 获授权的基金公司;认可基金公司
e<FMeg7n authorized institution 认可机构
zJ:%iL@ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
xuVc1jJH authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
<'7s3 authorized insurer 获授权保险人;获认可承保人
%?[0G,JG authorized investment 特准投资项目
m`]d`%Ex authorized person 获授权人
o02G:!gB authorized representative 获授权代表
}U4mXkZF authorized share capital 法定股本
iM9^. automated quotation system 自动报价系统
oTcf[< Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
EWv[Sp 自动交易系统〔香港期货交易所有限公司〕
|WfL'_?$ automatic adjustment mechanism 自动调整机制
e"*ho[ automatic adjustment system 自动调整系统
!4 lN[ Automatic Clearing House 自动票据交换所
4gWlSm) automatic exchange rates accumulation system 自动化汇率累集系统
Lw1[)Vk}E Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
"CREls, automatic teller machine [ATM] 自动柜员机
Xs'qwL~{` autopay 自动转帐
U6y`:G;. available assets 可用资产
wfcR[ available fiscal reserve 现存财政储备
1?.NJ<)F available profit 可用利润
{vZAOz7# Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
w ykaf average 平均;平均数;海损
6UL9+9[C average basic salary 平均基本薪金
z<0/#OP' average consumer expenditure 平均消费开支;一般消费开支
k`5K& average cost 平均成本
/<%L& average cost of land production 增辟土地平均成本
SZ7; }
r8 average daily turnover 平均每日成交额
K@
&;f(Y average daily wage rate 平均每日工资率
M-q5Jfm average expenditure pattern 平均开支模式
rw0s$~' average growth rate 平均增长率
%L
wq. average net fixed assets 固定资产平均净值
%Y5F@=>& average of relatives 相对价格平均数
f&RjvVP?s average price 平均价格
^62I 5k/u average propensity to consume 平均消费倾向;一般消费倾向
]D=fvvST average propensity to save 平均储蓄倾向;一般储蓄倾向
475g-t2"@ average rate 平均率
?[Ma" l> average revenue 平均收入;平均收益
6:`[Fi average stock 平均库存;平均存货
&2O~BIRE average yearly rent 平均年租
>m{>0k(^` avoidance of double taxation 避免双重课税
[nrD4 avoidance of tax 避税