A:
Yu3S3aRE A share A股;甲类股份
G$i)ELs abatement of tax 减税;减扣免税额
WqNXE)' ABN AMRO Bank N.V. 荷兰银行
%|(c?`2| above-the-line expenditure 线上项目支出;经常预算支出
N~O3KG q above-the-line receipt 线上项目收入;经常预算收入
lJu^Bcrv ABSA Asia Limited 南非联合亚洲有限公司
(4L/I absolute change 绝对数值变更
UrvUt$WO absolute expenditure 实际开支
dz9U.:C absolute guideline figure 绝对准则数字
0wv#AT absolute interest 绝对权益
1}DA| !~ absolute order of discharge 绝对破产解除令
mg'q-G`\< absolute profit margin 绝对利润幅度
c("|xe absolute value 实值;绝对值
oM~y8O absolutely vested interest 绝对既得权益
\s5Uvws absorbed cost 已吸收成本;已分摊成本
|g 3:+& absorption 吸收;分摊;合并
b/z-W`gw absorption rate 吸收率;摊配率;分摊率
ja_8n["z ACB Finance Limited 亚洲商业财务有限公司
J/4T =:\ acceptable form of reciprocity 合理的互惠条件
%Gh5!e:$SI acceptable rate 适当利率;适当汇率
6*9wGLE acceptance agreement 承兑协议
tf~B,? acceptance for honour 参加承兑
w_56y8Pd4 acceptor 承兑人;接受人;受票人
Kt_oo[ey{ acceptor for honour 参加承兑人
+r8bGS]ki accident insurance 意外保险
&*<27-x Accident Insurance Association of Hong Kong 香港意外保险公会
A ]A{HEX accident insurance scheme 意外保险计划
sh$-}1 ; accident year basis 意外年度基准
%)JEYH7Z accommodation 通融;贷款
TBBnsj6e accommodation bill 通融票据;空头票据
SU ~a()" accommodation party 汇票代发人
INi$-Y+ account balance 帐户余额;帐户结余
$~G,T
g account book 帐簿
(E0 account collected in advance 预收款项
.r<aPy$ account current book 往来帐簿
h4pS~/ account of after-acquired property 事后取得的财产报告
rY_~(?XS account of defaulter 拖欠帐目
9Lb96K?=> account payable 应付帐款
nTqU~'d' account payee only [A/C payee only] 只可转帐;存入收款人帐户
CjQO5 account receivable 应收帐款
BkB>eE1)Ea account receivable report 应收帐款报表
\#9LwC"8; account statement 结单;帐单;会计财务报表
MuY:(zC% account title 帐户名称;会计科目
>q:%?mi accountant's report 会计师报告
crM5&L9zF Accountant's Report Rules 会计师报告规则
@N>7+
4 accounting and auditing procedure 会计与审计程序;会计与核数程序
%hnBpz Accounting Arrangements 《会计安排》
r<+C,h;aww accounting basis 会计基础
k5S;G"iJ accounting by Official Receiver 破产管理署署长呈交的帐目
2!/Kt
O)i^ Accounting Circular 《会计通告》
wGArR7r accounting class 会计类别
!LN8=u. accounting date 记帐日期;会计结算日期
tUv>1)
[ accounting for money 款项核算
>D,Oav Accounting Officer 会计主任
i?6&4 accounting period 会计报告期;会计期
G68KoM accounting policy 会计政策;会计方针
>j5\J_(;D accounting practice 会计惯例
m+Ye`] accounting principle 会计准则
+FTc/r accounting record 会计记录
q9/v\~m accounting report 会计报告
AFz:%m Accounting Services Branch [Treasury] 会计事务部〔库务署〕
s:U:Dv Accounting Society of China 中国会计学会
_
>OP accounting statement 会计报表
ANhtz1Fl accounting system 会计制度;会计系统
XQ]K,# i accounting transaction 会计事项;帐务交易
Yr9'2.%Q accounting treatment 会计处理
y*i&p4Y* accounting year 会计年度
MgJ6{xzz accretion 增值;添加
7=l~fKu accrual 应计项目;应累算数目
aDbqh~7 accrual basis 应计制;权责发生制
S>yi D`v accrual basis accounting 应计制会计;权责发生制会计
3B&A)&pEO accrue 应累算;应计
Xul`>8y| accrued benefit 应累算利益
c?A$Y?|9 accrued charges 应计费用
v"bWVc~H accrued cumulative preference share dividend 应累算的累积优先股股息
3Zb%-_%j accrued expenses 应累算费用
a('0l2e<u9 accrued interest payable 应付利息;应计未付利息
&GP(yj] accrued interest receivable 应收利息;应计未收利息
-N45ni87 accrued right 累算权益
w+br) accruing profit 应累算的利润
gmL~n7m:K accumulated fiscal reserve 累积财政储备
hw
DxGiU accumulated profit 累积利润;滚存溢利
fq7#rZCxX accumulated reserve 累积储备
"Oxr}^% i accumulation of surplus income 累积收益盈余
v`L]dY4, acquired assets 既得资产
IjOBY acquisition 收购;购置;取得
ta5_k&3N acquisition cost 购置成本
F6J]T6Y acquisition expenses 购置费用
Slo^tqbG acquisition of 100% interest 收购全部股权
}>y!I5O acquisition of control 取得控制权
XXm7rn acquisition of fixed assets 购置固定资产
| )
cJ acquisition of shell “买壳”
Y8%l)g acquisition price 收购价
D
HQxu4 act of God 天灾
Uufig)6 acting partner 执事合伙人
UM0Ws|qx& active market 买卖活跃的市场;交投畅旺的市场;旺市
Q%~BD@Io active partner 积极参与的合伙人
yX*$PNL5w active trading 交投活跃
izcjI.3e, actual circulation 实际流通
feS$)H9- actual cost 实际成本
|<3x`l-` actual expenditure 实际开支;实际支出
[So1`IA6 actual income 实际入息;实际收入;实际收益
iEI#J!~ actual market 现货市场
#mJRL[V5^ actual price 现货价;实际价格
o=!_.lDF: actual profit 实际利润
A[@koLCL actual quotation 实盘;实际价位;实际报价
5|jY actual year basis 按实际年度计算
H;<>uELie actuals 实货
}oiNgs/N actuarial investigation 精算调查
.*`]x actuarial principle 精算原则
YH+(N actuarial report 精算师报告
i/C%
1< Actuarial Society of Hong Kong 香港精算学会
l -nH actuarial valuation 精算师估值
|RD)pvVM actuary 精算师
"uL~D5!f ad referendum agreement 暂定协议;有待覆核的协定
vP#*if[V5 ad valorem duty 从价税;按值征税
wjH1Ombt ad valorem duty system 从价税制
%t6-wWM97 ad valorem fee 从价费
<-'
!I& ad valorem tariff 从价关税
A4rMJ+!5 additional allowance 额外免税额
KkTE -$- additional amount for unexpired risk 未过期风险的额外款额
wC%qS y' additional assessable profit 补加应评税利润
dg~lz8 0 additional assessment 补加评税
8PVjNS/ additional commitment 额外承担
p-\->_9)y` additional commitment vote 额外承担拨款
31 <0Nw;l additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
2[(~_VJ additional dependent parent allowance 供养父母额外免税额
w-R.) additional provision 额外拨款
lw~
V additional stamp duty 附加印花税
g yV>k=B additional tax 补加税罚款;补加税款
S[7^#O.) Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
(_@]- adjudged bankrupt 被裁定破产
JF~9efWe> adjudicated bankrupt 裁定破产人
8!.V`|@lt adjudication fee 裁定费;评定印花税额手续费;评估契据费
djnES,^%9 adjudication of bankruptcy 裁定破产;宣告破产
#C. adjudication of insolvency 裁定无力偿还债务
cNwHY
Z' adjusted actual 经调整的实数;调整后的实数
aaKf4} adjusted current assets 经调整的流动资产;调整后的流动资产
&b^~0Z adjusted figure 经调整的数字;调整后的数额
'nM4t adjusted liabilities 经调整的负债;调整后的负债
'oY#a9~Z{ adjusted loss 经调整的亏损;调整后的亏损
U$OI]Dd9 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
QD3tM5(Yr adjusted profit 经调整的利润;调整后的利润
})70S8k adjusted surplus 经调整的盈余额;调整后的盈余额
G{4s~Pco[Q adjusted value 经调整的价值;调整后的价值
|
?vm.zp adjustment 调整;修订;理算〔保险〕
#\=7A adjustment centre 调剂中心
-8FUR~WJ adjustment lag 调整过程的时间差距;调整时差
.QKyB>s adjustment mechanism 调整机制
|LbAW/9a adjustment of loss 亏损调整
li\=mH,Wr adjustment process 调整过程;调整程序
V7nOT*N:Q adjustment range 调整幅度
OqciZ@#5n administered exchange rate 受管制汇率
g<;::'6 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
2IM31 . administration expenses 行政费用
,>b>I#{ administration fee 手续费;行政费
u<cnz%@ administration in bankruptcy 破产管理
4P1}XYD-2 administration order 遗产管理令
.?QYqGcG administrator 管理人;遗产管理人
N2'aC}
I administrator of the estate 遗产管理人
%>=6v}f,+ admission of debt 债项承认书
P[G>uA>Z1 admission of proof 接纳债权证明
$qYP|W advance 放贷款项;垫付款项;预支款项;预付款项
M$Z2"F; advance account 暂支帐目;预付款帐户
B1!xr-kC advance compensation 预付补偿金
>O24#!9XW advance from shareholder 股东垫款
x,U_x advance pending reimbursement 预支以待日后付还
P$k*!j_W advanced economy 先进经济体系
J+E,Ui ZU advancement 预付;预付财产
<nqv)g"u0 advances warrant 垫款令
mrnPZf i advancing 贷出
lTq"j?#E]m adverse balance 逆差
e*lL. adverse exchange 逆汇
M:}u| advertisement addressed to shareholders 在报章刊登的致股东通告
ZGR5"el! advice for collection 托收通知书
f4Y)GO<R] advice of drawing 提款通知书;汇票通知书
HW~-GcU-o advice of payment 付款通知
V+lF|CZb5 Advisory Committee [Securities and Futures Commission]
xIa7F$R 0 谘询委员会〔证券及期货事务监察委员会〕
D 6y,Q Advisory Committee on Diversification 经济多元化谘询委员会
Rb0I7~Z%'d affidavit 誓章;遗产申报誓章
0] affidavit of no receipt 述明无收款的誓章
oS..y($TI affiliate 联号;联营公司;附属公司
z
dgS@g affiliated company 附属公司;联号;联营公司
1]~w?)..' affirmation [estate duty] 非宗教式宣誓〔遗产税〕
?hkOL$v<9} affordability 负担能力
n8F5z|/ African Development Bank [AfDB] 非洲开发银行
@
G)yz!H after-acquired property 事后取得的财产
q{Z#}|km# after-hours dealing 市后交易
m?<E >-bI after-tax profit 税后盈利;税后利润;税后溢利
A)C)5W agency agreement 代理协议
@lE'D":? agency expenses 代理机构的开支
/
}$n_N\!) agency fee 代理费
;50&s .gZ Agency Law 《代理法》
,n8\y9{G agent 代理人;承销人
Yjjh}R# agent of company 公司代理人
<R@,wzK agent's fee 代理人费;经纪费
kc^,V|Nbq6 aggregate 总计;总数;总体数字
3*=0`}jMJ aggregate amount 总款额;总额
aU_Hl+; aggregate assets and liabilities 总体资产与负债
rT/r"vr aggregate at constant price 按固定价格计算的总体数字
"hf
|7E_ aggregate demand 总需求
]9y\W}j aggregate gross position 总持仓量
8;DDCop 8L aggregate limit 总限额
MHK|\Z&e7 aggregate of salaries tax 合计薪俸税
%?PFe} aggregate performance 总体表现;总体业绩
/v+)#[]> aggregate supply 总体供应
6j<!W+~G aggregate surplus 总盈余
_/I">/ivlM aggregate total 整体总额
P$z_A8} aggregate value 总值;合计价值
1Q>nS[ aggregated basis 合计基准
{jz`K1 aggregated net chargeable income 合计应课税入息实额
bu]"?bc aggregation 合并计算;合计;总和
Y!CUUWM aggregation of incomes of husband and wife 夫妇入息合并计算
z2uL[deN'" aggregation of property 财产的总和
Fa )QDBz) agio 差价;贴水
*$<W"@%^J Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
R^*baiXVI Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
}LT&BNZj 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
dg24h7|] Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
%A$&9c% 《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》
(6S'wb Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
+1y$#~dl 《香港政府和大韩民国政府关于相互促进和保护投资协定》
c lB K agreement for a settlement 授产协议
ccHf+= agreement for assignment 转让协议
zOs}v{8" agreement for sale 售卖协议;买卖协议
">oySo.B? agreement for sale and purchase 买卖协议
3O/#^~\'hW agreement for the payment of interest 支付利息协议
8#7qHT;cx agreement for the repayment of money 还款协议
+
t5SrO!` agreement of reinsurance 再保险协议
_?I{>:!| Agricultural Bank of China 中国农业银行
;v:( air passenger departure tax 飞机乘客离境税
;KlYiu Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
XnQR(r)pR2 airport tax 机场税
Ku75YFO,5 alcohol duty 酒精税
qcj {rG18 alienation 让与;让渡;转让
-[=eVS.2% alimony 生活费;赡养费
CBEf;Ig All Ordinaries Index [AOI] 所有普通股指数
r0XEB,} all risks 全险;综合险
2jFuF71 All Sales Record for Stock Market 《股票市场成交报告》
u
S1O-Q> Allied Capital Resources Limited 新联财务有限公司
}xk(aM_ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
kyJbV[o<# allocation letter 拨款信件
"Wwu Ty| allocation of fund 分配款项;预留款项
p%3z*2,( allocation of profit 利润分配;溢利分配
RSp wU;o6z allocation warrant 拨款令
.$18%jH# allotment 分配;配股
$8=|<vt allotment notice 股份配售通知;配股通知
*5%vU|9b allotment of shares 股份分配
nF,F#V8l allowable 可获宽免;免税的
&<PIm allowable business loss 可扣除的营业亏损
KC6Cg?y^ allowable expenses 可扣税的支出
lvO6&sF1 allowance 免税额;津贴;备抵;准备金
e7RgA1 allowance for debts 债项的免税额
ITn% allowance for depreciation by wear and tear 耗损折旧免税额
K oJ=0jM# allowance for funeral expenses 殡殓费的免税额
ec&/a2M allowance for inflation 为通货膨胀而预留的款项;通胀准备金
)XN_|zCk allowance for repairs and outgoings 修葺及支出方面的免税额
4E39]vb allowance to debtor 给债务人的津贴
:RIz6Tz alteration of capital 资本更改
b6N[t _, alternate trustee 候补受托人
p{g4`o amalgamation 合并
;Bs~E ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
C`[<6>&y
ambit of charges 征税范围;收费范围
8:,($a/KF amended valuation 经修订的估值
kFn/dQ4| American Commodities Exchange 美国商品交易所
m4mE7Wn.3 American Express Bank Limited 美国运通银行
O[Vet/^) American Stock Exchange 美国证券交易所
s?w2^<P amortization 摊销
1xB}Ed*k amount due from banks 存放银行同业的款项
[eX]x amount due from banks abroad 存放海外银行同业的款项
]vvYPRV76 amount due from holding companies 控股公司欠款
("9bV8:@B amount due from local banks 存放本港银行同业的款项
yQK{ +w amount due to banks 银行同业的存款
Y![Q1D!
amount due to banks abroad 海外银行同业的存款
y{%0[x*N<m amount due to holding companies 控股公司存款
OETo?Wg1Z amount due to local banks 本港银行同业的存款
3p0v amount due to outport banks 外埠银行同业的存款
>h\y1IrAaG amount for note issue 发行纸币的款额
$DL}jH^S amount of bond 担保契据的款额
q[&Kr+)j amount of consideration 代价款额
_K^Q]V[nZ amount of contribution 供款数额
qoO`)< amount of indebtedness 负债款额
4&}%GH>} amount of principal of the loan 贷款本金额
u 272)@R amount of rates chargeable 应征差饷数额
kxMvOB$ amount of share capital 股本额
paqGW] amount of sums assured 承保款额
$DY#04Je\= amount of variation 变动幅度
Jo5B mh0 amount of vote 拨款数额
YM}a>o amount payable 应付款额
F]aoTy amount receivable 应收款额
M@Th^yF+8H Amsterdam Stock Exchange 阿姆斯特丹证券交易所
:os8" analysis 分析
\P<aK$g ancillary risk 附属风险
ABWn49c. annual account 周年帐目;周年帐目报表;年度决算;年结
@Zt~b'n annual accounting date 年结日期
;c!> = annual allowance 每年免税额;年积金;年度津贴;年津
=;Gq:mHi annual balance 年度余额
0*gvHVd/l annual disposable income 每年可动用收入
r9[S%Def annual estimates 周年预算
|P
>"a` annual fee 年费
'f5
8Jwql annual general meeting 周年大会
{^N,=m\ annual growth rate 年增率;每年增长率
u8Ys2KLpL annual long-term supplement 长期个案每年补助金
fN&,.UB^p annual pensionable emolument 可供计算退休金的年薪
e^y9Kmd annual report 年报
m2PUU/8B/ Annual Report on the Consumer Price Index 《消费物价指数年报》
uo#1^`P annual return 周年报表;周年申报表;每年报税表格
J(7#yg%5 Annual Return Rules 《周年报表规则》
aAg Qv* annual review of consumer prices 每年消费物价回顾
m'rDoly"62 annual roll-forward basis 逐年延展方式
U,Z\)+-R annual salary 年薪
J @Hg7Faz annual statement 年度报表;年度决算表
|[SHpcq> 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
?doI6N0T annuitant 年金受益人
6"&cQ>$xh annuity 年金
d?zSwLsl annuity contract 年金合约
g)Lf^ annuity on human life 人寿年金
BEDkyz;: antecedent debt 先前的债项
w*F[[*j@. ante-dated cheque 倒填日期支票
Ku(YTXtK anticipated expenditure 预期开支
zI`I
Q anticipated net profit 预期纯利
"#1 \ uoH anticipated revenue 预期收入
e?> anti-inflation measure 反通货膨胀措施
d_9 Cm@ anti-inflationary stance 反通货膨胀立场
y]db]pP5 apparent deficit 表面赤字
FZ"n6hWA apparent financial solvency 表面偿债能力
rzfLp apparent partner 表面合伙人
~; 9HGtg application for personal assessment 个人入息课税申请书
-xn-Af!v application of fund 资金应用
=:H-9 application to release as liquidator and to destruct the books of accounts and documents
b>ai"! 申请免除清盘人职务及毁灭帐簿与文件
4agW<c# appointed actuary 委任精算师
dY8 H2; appointed auditor 委任核数师;委任审计师
I,-n[k\J appointed trustee 委任的受托人
lw@Yn>eza appointer 委任人
3&hR#;,"X apportioned pro rata 按比例分摊
zp}7p~#k^ apportionment 分配;分摊
p<5]QV7st Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
~KK}
$iM apportionment formula 分摊方程式
sxNf"C=-. apportionment of estate duty 遗产税的分摊
[D"6& appraisal 估价;评估
z|#*c5Y9w appreciable growth 可观增长
qG9a!sj appreciable impact 显着影响
KF%BX~80C appreciable increase 可观增长
k2 }DBVu1 appreciation 增值;升值
G6G Bqp6| appreciation against other currencies 相对其他货币升值
%e
iV^> appreciation of the exchange value of Hong Kong dollar 港元汇值上升
DbMVbgz<e appreciation tax 增值税
V]H(;+^P appropriation 拨款;拨用;拨付
.?Eb{W)^br appropriation account 拨款帐目
UqK.b}s Appropriation Bill 拨款法案
]s\r3I] appropriation-in-aid system 补助拨款办法
*:%&z?<Fw approved assets 核准资产
!0;AFv`\ approved basket stock 认可一篮子证券
Y{}
ub]i approved budget 核准预算
fn}E1w approved charitable donation 认可慈善捐款
@:N8V[*u approved charitable institution 认可慈善机构
PCT&d)} approved currency 核准货币;认可货币
Mu3G/|t( approved estimates 核准预算
<.h7xZ approved estimates of expenditure 核准开支预算
WVP?Ie8 approved overseas insurer 核准海外保险人
"N+4TfXy approved overseas trust company 核准海外信托公司
s)-An(Uw approved pooled investment fund 核准汇集投资基金
7-744wV}Z approved provident fund scheme 认可公积金计划
(\6E.Z# approved provision 核准拨款
K9N31' approved redeemable share 核准可赎回股份
g}_2T\$k approved regional stock 认可地区性证券
%1?t)Bg approved retirement scheme 认可退休金计划
Z(MZbzY7Hq approved subordinated loan 核准附属贷款
lp`j3) arbitrage 套戥;套汇;套利
;4 ;gaf arbitrageur 套戥者;套汇者
be+-p arbitrary amount 临时款项
6#z8 %kaX arrangement 措施;安排;协定
6H|SiO9 arrears 欠款
v "l).G? arrears of pay 欠付薪酬
u?,>yf.;s arrears of revenue 逾期未收税款;逾期未收的帐项
X!KX4H articles of association 组织章程;组织细则;组织章程细则
Cl0kR3Y Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
MCE@EFD`\ ascertainment of profit 确定利润
q{w|`vIb "Asia Clear" “亚洲结算系统”
|"*P`C= Asia Commercial Bank Ltd. 亚洲商业银行有限公司
\K$\-]N+ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
;\pr05 Asian Development Fund [ADF] 亚洲发展基金
8m+~HSIR Asian dollar bond 亚洲美元债券
+SFFwjI Asian dollar market 亚洲美元市场
k4{!h?h Asian dollar rate 亚洲美元利率
Ej(BE@6>s Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
b|i4me@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
~XR('}5D asked price 沽盘;喊价;索价;卖方报价
|lNp0b assessable income 应评税入息
72l:[5ccR assessable loss 应评税亏损
}a" =K%b<\ assessable profit 应评税利润
A$2
;Bf assessable value 应评税值
64'2ICf#m assessed profit 估定利润
O=%Ht-kOc assessed value 经评估价值
Snkb^Kt assessment 评税;评定;估价;评税单
ffP]U4 assessment number 评税编号;估价编号
rN1]UaT assessment of additional tax 补加税评税
;hQ[- assessment of performance 业绩评估;实绩评价
j/t%7, Assessor 评税主任
6u_i>z asset price bubbles 资产价格泡沫
^q-%# asset-backed securities 具资产保证的证券
DOWWG!mx assets accretion 资产增值
q0ktABB assets and liabilities 资产与负债
v!I z&M:z assets betterment statement 资产递增表;资产改进表
)@!fLAT assets lending 实物放款;有抵押贷款
!oH{=.w assets of the company passing on the death 死者去世时转移的公司资产
8g-u assets pledged as security for liabilities 用作负债抵押的资产
=%` s-[5b assets portfolio 资产投资组合
c/Pql!h+ assets price 资产价格
qc(e3x assets quality 资产质素
q^xG%YdPz+ assets realization 资产变现
"M/c0`>C!i assets refinancing arrangement 资产再集资安排
';R]`vWFe assets securitization 资产证券化
-nGcm"'6F assets situated outside Hong Kong 在香港以外地方的资产
2TGND-(j assets stripping 削减资产;拆卖资产
-;cF)C--12 assets value 资产值
S(.J assignee 承让人
vjX,7NY? assignment 转让;转让书;转让契
P5my]4|x assignment of interest 权益转让
"G%S
m") assignment of letters patent and trade mark 专利证书及商标转让
,$`}Rf< assignment of property 物业转让;物业转让书
t?9J'.p assignment right 转让权
?)9L($VVD assignor 转让人
)f3A\^ associate 有联系的人;有关连人士;相联者;合伙人;联系人
>vD}gGBe Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
2S7BzZ/ associate member 附属会员
x<I[?GT= associated body corporate 相联法人团体
3$"V,_TBZ associated company 相联公司;联属公司
G$,s.MSf associated corporation 相联法团
ZV{C9S& Association of Chartered Certified Accountants [ACCA] [United Kingdom]
C]b:#S ${ 公认会计师公会〔英国〕
du$lS':` Association of Futures Exchange Brokers 香港期货经纪协会
b@J "b( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
((gI OTV association of underwriters 承保人组织
T.cTL.} assumption of control 接管
FWu:5fBZY assurance 担保;保险;转易;转易书
Sfe[z=7S assurance of interest 权益的转易
$7YZ;=~B at 19XX price 按一九XX年价格计算
P[fy at a discount 按赔价计算;按贴水价格计算;打折扣
|mMsU,*gB at a premium 按溢价计算;按升水价格计算
R+.4|1p at call 通知付款;按通知
k2Cq9kQ q at constant market price 按固定市价计算
XoD:gf
at constant price 按固定价格计算
^?{&v19m at cost 按成本计算
B-g-T>8 at current market price 按当时市价计算;按现时市价计算
4-
QlIIf at current price 按当时价格计算;按现时价格计算
}`CF(Do at factor cost 按要素成本计算;按生产要素成本计算
KKpM=MZ at money-of-the-day price 按付款当日价格计算
oI#TjF at or better 按指定或较佳价位〔买卖指令〕
+788aK,{# at par 按面值计算;平价
=w`Mc\o " at sight 见票即付
7=G6ao7 at the close 按收市盘
|6^a[x3/U at the opening 按开市盘
Xr^ 5Th\ attestation 见证;见证条款
rhLhFN{h at-the-money option 平价期权
@(L}:]{@ attorney 受权人;受托代表人
25Ee+&&%
attornment 新拥有人承认书
G-i2#S attributable profit 可归属利润
]]y>d! attributable share value 可归属股份价值
1tTP;C
l# Auckland Stock Exchange 奥克兰证券交易所
Foq3==*p auction 拍卖
`XF[A8@h auctioneer 拍卖商
XR",.3LD audit 审计;核数
Pfs_tu Audit Commission 审计署
,R=!ts[qi Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
-W6@[5 c 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
sDs.da#*2 audit review 帐目审查
ac\aH#J_nC Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
^6# yL6E,~ audited account 审计帐目;经审计的帐目
R@grY:h audited annual account 经审计的周年帐目
r1F5'?NZ(0 audited balance sheet 经审计的资产负债表
G\tN(%.f auditor 核数师;核数主任;审计师
Pz*BuL< auditor's certificate 核数师证明书;审计师证明书
>!Gq[i0 auditor's report 核数师报告;审计师报告
: F3UJ[V Aussie bond 澳元债券
kYCm5g3u austerity budget 紧缩预算
sT =|"H? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
#}fvjJ{ Australia All Ordinaries Index 澳洲所有普通股票指数
@|;[
;:h@ Australian Dollar [AUD] 澳元
n7i~^nf> Australian Options Market 澳大利亚期权市场
]*]*O|w Australian Securities Commission 澳洲证券事务监察委员会
;Qy Ew5 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
;Mq'+4$ Australian Stock Exchange 澳大利亚证券交易所
Fep@VkN Austrian Schilling [ATS] 奥地利先令
lI46
f authentication 认证;鉴证
7kD?xHpe authority to purchase 委托购买证;委购书
>/Z*\6|Zx# authorization 认可;核准;授权;授权书
I!Dx)>E& authorization by direction 指示授权
8\E=p+C authorization by instruction 指令授权
R6X2d\l# authorization by warrant 令状授权
8m
H6?,@6 authorization of unit trust 单位信托的认可
+Y*4/w[
authorized agent 指定代理人
=mQY%l authorized capital 法定资本
b&A/S$* authorized clerk 出市员
}+lK'6 authorized dealer 认可交易商
7V^j9TC authorized financial institution 认可财务机构
E9k%:&]vd authorized fund 认可基金
+z9BWo!{I authorized fund house 获授权的基金公司;认可基金公司
1c/<2 xO~ authorized institution 认可机构
i.^UkN{ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[qxpu{ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
[jNVk3 authorized insurer 获授权保险人;获认可承保人
L$a{%]I authorized investment 特准投资项目
u`B/ 9-K)y authorized person 获授权人
c='W{47 authorized representative 获授权代表
A##Q>|>) authorized share capital 法定股本
Dd0yQgCu automated quotation system 自动报价系统
b"@-9ke5I Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
nzxHd7NIZ 自动交易系统〔香港期货交易所有限公司〕
!p ~.Y+ automatic adjustment mechanism 自动调整机制
M`#g>~bI#R automatic adjustment system 自动调整系统
kLs{B Automatic Clearing House 自动票据交换所
Y&M {7 automatic exchange rates accumulation system 自动化汇率累集系统
x$Wtkb0< Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
StR)O))I automatic teller machine [ATM] 自动柜员机
T__@hfT autopay 自动转帐
{|%^'lS available assets 可用资产
P{s1NorKDh available fiscal reserve 现存财政储备
PRYm1Y available profit 可用利润
dC4`xUv Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
3#""`]9H average 平均;平均数;海损
`6Q+N=k~Z average basic salary 平均基本薪金
aA*h * average consumer expenditure 平均消费开支;一般消费开支
XmO]^ ` average cost 平均成本
,F!-17_vt average cost of land production 增辟土地平均成本
)jwovS?V average daily turnover 平均每日成交额
f7 ew<c\ average daily wage rate 平均每日工资率
'M?pg$ta_V average expenditure pattern 平均开支模式
]ml 'd average growth rate 平均增长率
} j6|+ average net fixed assets 固定资产平均净值
B~Z61 average of relatives 相对价格平均数
~y Dl& S average price 平均价格
|VE.khq# average propensity to consume 平均消费倾向;一般消费倾向
\p\p~FVS average propensity to save 平均储蓄倾向;一般储蓄倾向
1h162 average rate 平均率
u6E
ze4u average revenue 平均收入;平均收益
R))4J average stock 平均库存;平均存货
~yngH0S$[b average yearly rent 平均年租
Zq:
}SU avoidance of double taxation 避免双重课税
W }Ll)7(|T avoidance of tax 避税