A:
EVs.'Xg< A share A股;甲类股份
3%`asCW$ abatement of tax 减税;减扣免税额
+<qmVW^X ABN AMRO Bank N.V. 荷兰银行
P]V/<8o.53 above-the-line expenditure 线上项目支出;经常预算支出
YT:])[gVV above-the-line receipt 线上项目收入;经常预算收入
q6E8^7RtS@ ABSA Asia Limited 南非联合亚洲有限公司
e'%"G{(D absolute change 绝对数值变更
PEA<H0 absolute expenditure 实际开支
_19x`J3 absolute guideline figure 绝对准则数字
j;%RV)e absolute interest 绝对权益
%&EDh2w> absolute order of discharge 绝对破产解除令
& !0 [T
absolute profit margin 绝对利润幅度
.FV
wZ:d absolute value 实值;绝对值
;yd[QT<I< absolutely vested interest 绝对既得权益
S#gIfb<D absorbed cost 已吸收成本;已分摊成本
ynkPI6o absorption 吸收;分摊;合并
J*4byu| absorption rate 吸收率;摊配率;分摊率
}?PvNK]", ACB Finance Limited 亚洲商业财务有限公司
>v1E;-ZA acceptable form of reciprocity 合理的互惠条件
B_Qi acceptable rate 适当利率;适当汇率
F"2rX&W acceptance agreement 承兑协议
A\Ax5eeL acceptance for honour 参加承兑
^)-* Ubzz acceptor 承兑人;接受人;受票人
H# P)n
R
M acceptor for honour 参加承兑人
9hoTxWpmy accident insurance 意外保险
?[Gj?D.Wc Accident Insurance Association of Hong Kong 香港意外保险公会
(jQ]<q%P accident insurance scheme 意外保险计划
tzl`|UwF accident year basis 意外年度基准
o]Ln:k l accommodation 通融;贷款
Y<1]{4Wt accommodation bill 通融票据;空头票据
';T=kS<^_ accommodation party 汇票代发人
#p<1@, account balance 帐户余额;帐户结余
fg[]>:ZT. account book 帐簿
WsHC%+\' account collected in advance 预收款项
JjO="Cmk/ account current book 往来帐簿
a+wc"RQ
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mC-'z account of defaulter 拖欠帐目
h7 uv0a~0 account payable 应付帐款
N%3
G\|~Q account payee only [A/C payee only] 只可转帐;存入收款人帐户
G'>?/l# account receivable 应收帐款
-v]vm3Na account receivable report 应收帐款报表
F|Y}X|x8Q account statement 结单;帐单;会计财务报表
p~X=<JM account title 帐户名称;会计科目
pS [nKcyj accountant's report 会计师报告
>LqW;/&S< Accountant's Report Rules 会计师报告规则
BNA` Cc1VV accounting and auditing procedure 会计与审计程序;会计与核数程序
,Oqd4NS Accounting Arrangements 《会计安排》
/K+GM8rtE accounting basis 会计基础
=2sj$ accounting by Official Receiver 破产管理署署长呈交的帐目
' pnkm0=` Accounting Circular 《会计通告》
M
mihWD02 accounting class 会计类别
X{8/]'( accounting date 记帐日期;会计结算日期
a04I.5! accounting for money 款项核算
Z{'.fq2A Accounting Officer 会计主任
?U}Ml]0~ accounting period 会计报告期;会计期
`EFPY$9`D accounting policy 会计政策;会计方针
8[2.HM$Y accounting practice 会计惯例
SLCV|@G accounting principle 会计准则
pUTC~|j%: accounting record 会计记录
V%kZ-P* accounting report 会计报告
{'(1c)q> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
WnATgY t Accounting Society of China 中国会计学会
ZH@BHg|}H accounting statement 会计报表
h ~\bJ*Zp accounting system 会计制度;会计系统
Kr;7~`$[ accounting transaction 会计事项;帐务交易
K@0gBgN accounting treatment 会计处理
G"_ 8`l accounting year 会计年度
P:`tL)W_ accretion 增值;添加
zYL</!6a[ accrual 应计项目;应累算数目
PxqRb accrual basis 应计制;权责发生制
lQt&K1m accrual basis accounting 应计制会计;权责发生制会计
+y}4^3Vx^ accrue 应累算;应计
`#v(MK{9+V accrued benefit 应累算利益
C`)n\?:Sth accrued charges 应计费用
f;Cu@z{b accrued cumulative preference share dividend 应累算的累积优先股股息
c=
f_ accrued expenses 应累算费用
sg=mkkD!g accrued interest payable 应付利息;应计未付利息
gWqO5C~h accrued interest receivable 应收利息;应计未收利息
fF~3"!1#\I accrued right 累算权益
E~k_4z%M accruing profit 应累算的利润
;JNI$DR accumulated fiscal reserve 累积财政储备
x{Gdr51% accumulated profit 累积利润;滚存溢利
w-[A"M]I accumulated reserve 累积储备
$
N7J:Q accumulation of surplus income 累积收益盈余
>n`!S`)9{ acquired assets 既得资产
C^dnkuA acquisition 收购;购置;取得
ow,4'f!d acquisition cost 购置成本
QH?}uX'x)G acquisition expenses 购置费用
muD7+rn?& acquisition of 100% interest 收购全部股权
Hcts^zm2u acquisition of control 取得控制权
IV#kF}9$ acquisition of fixed assets 购置固定资产
+N~?_5lv\s acquisition of shell “买壳”
'Fe1]B"Y acquisition price 收购价
s:4<wmu4= act of God 天灾
8ec6J*b acting partner 执事合伙人
i/Nd active market 买卖活跃的市场;交投畅旺的市场;旺市
Wix/Az active partner 积极参与的合伙人
uU7s4oJ| active trading 交投活跃
\|OW`7Q)k actual circulation 实际流通
C>1fL6ct actual cost 实际成本
&n5Lc` actual expenditure 实际开支;实际支出
)ifEgBT actual income 实际入息;实际收入;实际收益
2f;fdzjk8K actual market 现货市场
aa:97w~s0 actual price 现货价;实际价格
&7gL&AY8 actual profit 实际利润
ZO`{t1 actual quotation 实盘;实际价位;实际报价
@D<KG actual year basis 按实际年度计算
e-}b]\ actuals 实货
i]qVT)j actuarial investigation 精算调查
upD2vtU actuarial principle 精算原则
;k<n}shD actuarial report 精算师报告
,$lOQ7R1( Actuarial Society of Hong Kong 香港精算学会
dWg09 sx actuarial valuation 精算师估值
t1y
hU"(J actuary 精算师
[CCj5N1/ ad referendum agreement 暂定协议;有待覆核的协定
3I rmDT ad valorem duty 从价税;按值征税
Do&em8i
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z x7fRd$ ad valorem fee 从价费
~Sr`Tlp ad valorem tariff 从价关税
(|(#W+l~
additional allowance 额外免税额
Q t!X<. additional amount for unexpired risk 未过期风险的额外款额
]#UyYgPk additional assessable profit 补加应评税利润
wEMh !jAbv additional assessment 补加评税
*1Q~/<W additional commitment 额外承担
f1Ak0s,zrc additional commitment vote 额外承担拨款
I 0/enL additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
T'n~QfU additional dependent parent allowance 供养父母额外免税额
qac4GZ additional provision 额外拨款
";I|\ T additional stamp duty 附加印花税
RV*7?y%3 additional tax 补加税罚款;补加税款
(x.O]8GKP Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
ddf#c,SQ adjudged bankrupt 被裁定破产
,mu=#}a@} adjudicated bankrupt 裁定破产人
#0i] g)
adjudication fee 裁定费;评定印花税额手续费;评估契据费
=h`yc$
A(2 adjudication of bankruptcy 裁定破产;宣告破产
$m.e}`7SF! adjudication of insolvency 裁定无力偿还债务
>
xc7Hr~ adjusted actual 经调整的实数;调整后的实数
'+!@c&d#%o adjusted current assets 经调整的流动资产;调整后的流动资产
YW|KkHi* adjusted figure 经调整的数字;调整后的数额
"IK QFt' adjusted liabilities 经调整的负债;调整后的负债
{"cS:u adjusted loss 经调整的亏损;调整后的亏损
U[!x
0M 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
E7XFt#P. adjusted profit 经调整的利润;调整后的利润
$LS$:%i4 adjusted surplus 经调整的盈余额;调整后的盈余额
3#d5.Ut adjusted value 经调整的价值;调整后的价值
dkz79G}e adjustment 调整;修订;理算〔保险〕
GzJ("RE0)v adjustment centre 调剂中心
hkSK; adjustment lag 调整过程的时间差距;调整时差
kW'xuZ& adjustment mechanism 调整机制
kfod[*3 adjustment of loss 亏损调整
2{<5?Op adjustment process 调整过程;调整程序
:/Zy=F9: adjustment range 调整幅度
X,zqI administered exchange rate 受管制汇率
&&N]u e@> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
2>E.Q@c administration expenses 行政费用
i.0}d5Y administration fee 手续费;行政费
*3S./C} administration in bankruptcy 破产管理
l.DC20bs administration order 遗产管理令
7?@s.Sz|fV administrator 管理人;遗产管理人
L_>j
SP administrator of the estate 遗产管理人
$"+ahS<?tC admission of debt 债项承认书
l?+67cQLA admission of proof 接纳债权证明
SnMHk3(\ advance 放贷款项;垫付款项;预支款项;预付款项
&x}a advance account 暂支帐目;预付款帐户
yv.UNcP? advance compensation 预付补偿金
ZfzUvN&! advance from shareholder 股东垫款
0;*1g47\ advance pending reimbursement 预支以待日后付还
h\ZnUn_J advanced economy 先进经济体系
0>uMR{ # advancement 预付;预付财产
i+I%] advances warrant 垫款令
?a8 o.&`l advancing 贷出
Kr$ w"] adverse balance 逆差
a88(,:t adverse exchange 逆汇
3NEbCILF advertisement addressed to shareholders 在报章刊登的致股东通告
-y8?"WB(b advice for collection 托收通知书
[")3c)OH| advice of drawing 提款通知书;汇票通知书
<X7x advice of payment 付款通知
6cCC+*V{ Advisory Committee [Securities and Futures Commission]
6K/j,e>L 谘询委员会〔证券及期货事务监察委员会〕
^ Vl{IsY Advisory Committee on Diversification 经济多元化谘询委员会
,ux?wa+ affidavit 誓章;遗产申报誓章
!nQ!J+ g affidavit of no receipt 述明无收款的誓章
4M)
s affiliate 联号;联营公司;附属公司
xt! DS0|*Y affiliated company 附属公司;联号;联营公司
*x^W`i
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
HG(J+ocn affordability 负担能力
vOb=> African Development Bank [AfDB] 非洲开发银行
I8|7~jRB after-acquired property 事后取得的财产
Q4gsOxP after-hours dealing 市后交易
O-rHfIxY after-tax profit 税后盈利;税后利润;税后溢利
+doZnU, agency agreement 代理协议
29]T:I1d[ agency expenses 代理机构的开支
#d+bld \ agency fee 代理费
N# Ru`; Agency Law 《代理法》
80X #V agent 代理人;承销人
a$f$CjQ agent of company 公司代理人
wSTy2Oyo; agent's fee 代理人费;经纪费
_m;#+`E aggregate 总计;总数;总体数字
Vb0((c%& aggregate amount 总款额;总额
/cPezX aggregate assets and liabilities 总体资产与负债
, _K /e aggregate at constant price 按固定价格计算的总体数字
wnaT~r@U' aggregate demand 总需求
aS^
4dEJ aggregate gross position 总持仓量
\tLfB[S.5 aggregate limit 总限额
g\ r%A aggregate of salaries tax 合计薪俸税
}L.xt88 aggregate performance 总体表现;总体业绩
LwpO_/qV aggregate supply 总体供应
o%ZtE aggregate surplus 总盈余
(#Vkk]-p aggregate total 整体总额
:iWW2fY aggregate value 总值;合计价值
kaSy 9Y{ aggregated basis 合计基准
%3L4&W_T aggregated net chargeable income 合计应课税入息实额
_]SV@q^ aggregation 合并计算;合计;总和
_f9XY aggregation of incomes of husband and wife 夫妇入息合并计算
ZK =`Y@ aggregation of property 财产的总和
8IErLu } agio 差价;贴水
2}Ga 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》
z1LN|+\} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0dv# [ 《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》
xPFNH`O& Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Ga5O&`h 《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》
<ID/\Qx`q Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
?0%yDq1_ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
s?=v@|vz) agreement for a settlement 授产协议
_#6_7=g@s6 agreement for assignment 转让协议
oyQp"'|N agreement for sale 售卖协议;买卖协议
Pr
|u_^ agreement for sale and purchase 买卖协议
.;ptgX agreement for the payment of interest 支付利息协议
0PiD<*EA agreement for the repayment of money 还款协议
_K(w&Kr agreement of reinsurance 再保险协议
7Y`/w$ Agricultural Bank of China 中国农业银行
|7$Fr[2d air passenger departure tax 飞机乘客离境税
)<_e{_h
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
rJ2yi6TB\ airport tax 机场税
\'z&7;px alcohol duty 酒精税
*v+xKy#M alienation 让与;让渡;转让
jV83%%e alimony 生活费;赡养费
8lG@8tbW^ All Ordinaries Index [AOI] 所有普通股指数
#t.)4$ all risks 全险;综合险
zZrUS'8 All Sales Record for Stock Market 《股票市场成交报告》
clE_a? Allied Capital Resources Limited 新联财务有限公司
{Kn:>l$*7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
1P(5+9"s allocation letter 拨款信件
aS
]bTYJ' allocation of fund 分配款项;预留款项
z8HOig? allocation of profit 利润分配;溢利分配
2g>4fZ allocation warrant 拨款令
a[Pyxx_K allotment 分配;配股
:#CQQ*@ allotment notice 股份配售通知;配股通知
wc&%icF*cr allotment of shares 股份分配
MHh>~Y(h allowable 可获宽免;免税的
]njObU)[zr allowable business loss 可扣除的营业亏损
H7&>c M allowable expenses 可扣税的支出
=o g5Mh, allowance 免税额;津贴;备抵;准备金
x|>N allowance for debts 债项的免税额
5F#Q1gP- allowance for depreciation by wear and tear 耗损折旧免税额
BCH{0w^D allowance for funeral expenses 殡殓费的免税额
}.j<kmd allowance for inflation 为通货膨胀而预留的款项;通胀准备金
TQXp9juK allowance for repairs and outgoings 修葺及支出方面的免税额
W{pyU\ allowance to debtor 给债务人的津贴
JQ-O=8] alteration of capital 资本更改
s&T"/4 alternate trustee 候补受托人
ulY8$jB amalgamation 合并
V1[Cc?o ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
mmE!!J`B ambit of charges 征税范围;收费范围
DG2CpR)S amended valuation 经修订的估值
vuL;P"F4& American Commodities Exchange 美国商品交易所
VB*`"4e@b< American Express Bank Limited 美国运通银行
(XF"ckma American Stock Exchange 美国证券交易所
,,U8X [A amortization 摊销
oD0WHp amount due from banks 存放银行同业的款项
{bQi
z amount due from banks abroad 存放海外银行同业的款项
xa7~{ E, amount due from holding companies 控股公司欠款
A1VbqA amount due from local banks 存放本港银行同业的款项
l/(|rl#6 amount due to banks 银行同业的存款
dD%Sbb amount due to banks abroad 海外银行同业的存款
j2@19YXe@ amount due to holding companies 控股公司存款
TR@*tfS amount due to local banks 本港银行同业的存款
;ps0wswX amount due to outport banks 外埠银行同业的存款
xqP DL9\ amount for note issue 发行纸币的款额
jc% amount of bond 担保契据的款额
%}T' 3 amount of consideration 代价款额
*{_WM}G amount of contribution 供款数额
QqpXUyHp[ amount of indebtedness 负债款额
0?x9.] amount of principal of the loan 贷款本金额
:Z(w, amount of rates chargeable 应征差饷数额
nT(Lh/ amount of share capital 股本额
`7.(dn>WL0 amount of sums assured 承保款额
_J|cJ %F>% amount of variation 变动幅度
{KH!PAh amount of vote 拨款数额
KwEyMR! amount payable 应付款额
yeI((2L@E2 amount receivable 应收款额
Qn=#KS8=J Amsterdam Stock Exchange 阿姆斯特丹证券交易所
jv8diQ. analysis 分析
<xb =.xe ancillary risk 附属风险
Bo)N<S_=^ annual account 周年帐目;周年帐目报表;年度决算;年结
%E1_)^^ annual accounting date 年结日期
\FE
annual allowance 每年免税额;年积金;年度津贴;年津
}f/xMp-Y annual balance 年度余额
FLWQY, annual disposable income 每年可动用收入
h-0#h/u>M annual estimates 周年预算
w6b\l1Z annual fee 年费
xN^ngRg0 annual general meeting 周年大会
?^y!}( annual growth rate 年增率;每年增长率
Qyh_o annual long-term supplement 长期个案每年补助金
u 2)#Ml annual pensionable emolument 可供计算退休金的年薪
d&N[\5q annual report 年报
rMV<}C ^ Annual Report on the Consumer Price Index 《消费物价指数年报》
gb_r <j:w annual return 周年报表;周年申报表;每年报税表格
@;^7kt Annual Return Rules 《周年报表规则》
|.asg annual review of consumer prices 每年消费物价回顾
#CRAQ#:45( annual roll-forward basis 逐年延展方式
V_1'` F annual salary 年薪
!(%^Tg= annual statement 年度报表;年度决算表
nnw5
!q_ 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
pn5A6
# annuitant 年金受益人
TGSUbBgU annuity 年金
#kmZS/" annuity contract 年金合约
,WvCslZ annuity on human life 人寿年金
>~+'V.CNW antecedent debt 先前的债项
at N%csA0 ante-dated cheque 倒填日期支票
kNqIPvuMr anticipated expenditure 预期开支
J83{&N2u anticipated net profit 预期纯利
>q+q];=( anticipated revenue 预期收入
L%hVts' anti-inflation measure 反通货膨胀措施
1Tb'f^M$ anti-inflationary stance 反通货膨胀立场
XGs
d"UW apparent deficit 表面赤字
tTX@Bb8 apparent financial solvency 表面偿债能力
[,@gSb|D? apparent partner 表面合伙人
3#d? application for personal assessment 个人入息课税申请书
'[T#d! T application of fund 资金应用
(]Zyk,[ application to release as liquidator and to destruct the books of accounts and documents
do-mkvk 申请免除清盘人职务及毁灭帐簿与文件
0=WZ 8|R appointed actuary 委任精算师
Q!%C:b appointed auditor 委任核数师;委任审计师
I;=HXL appointed trustee 委任的受托人
8 !{;yz appointer 委任人
4>JDo,AWy apportioned pro rata 按比例分摊
D&)w =qIu apportionment 分配;分摊
1\hh,s Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
P&6hk6# apportionment formula 分摊方程式
Rt%3\?rf apportionment of estate duty 遗产税的分摊
E0SP appraisal 估价;评估
wZAY0@pA appreciable growth 可观增长
I: j!A appreciable impact 显着影响
lZ\Si appreciable increase 可观增长
G!%Cc0d"7 appreciation 增值;升值
1cA4-,YO> appreciation against other currencies 相对其他货币升值
nVSuvq|S appreciation of the exchange value of Hong Kong dollar 港元汇值上升
xJ0Q8A appreciation tax 增值税
;z>?-
j appropriation 拨款;拨用;拨付
|=\w b^l+ appropriation account 拨款帐目
oo+nqc`,O Appropriation Bill 拨款法案
ZysZS% appropriation-in-aid system 补助拨款办法
H@j
D% approved assets 核准资产
g^`;B" approved basket stock 认可一篮子证券
iC$mb~G approved budget 核准预算
RhL!Zz approved charitable donation 认可慈善捐款
Vm3e6Y,K approved charitable institution 认可慈善机构
AV t(e6H approved currency 核准货币;认可货币
WNE=|z#| approved estimates 核准预算
\[!k`6#t7 approved estimates of expenditure 核准开支预算
"Z\^dR approved overseas insurer 核准海外保险人
`1 tD&te0 approved overseas trust company 核准海外信托公司
RD$"ft]Vc approved pooled investment fund 核准汇集投资基金
!awsQ!e| approved provident fund scheme 认可公积金计划
!yfQ^a_O approved provision 核准拨款
sF+mfoMtG approved redeemable share 核准可赎回股份
>$%rs c}^ approved regional stock 认可地区性证券
>k\lE( approved retirement scheme 认可退休金计划
&*w)/W approved subordinated loan 核准附属贷款
{I]X-+D|_ arbitrage 套戥;套汇;套利
Gtyy^tz[ arbitrageur 套戥者;套汇者
QcXqMx arbitrary amount 临时款项
:(^,WOf arrangement 措施;安排;协定
Sz"rp9x+ arrears 欠款
f0<'IgN arrears of pay 欠付薪酬
cb9ndZ)v. arrears of revenue 逾期未收税款;逾期未收的帐项
{[i
37DN articles of association 组织章程;组织细则;组织章程细则
fw[Z7`\Q5 Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
`.0WK ascertainment of profit 确定利润
Em(&cra "Asia Clear" “亚洲结算系统”
>f ! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
-0tHc=\u( Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
b }^ylm Asian Development Fund [ADF] 亚洲发展基金
*8a8Ng Asian dollar bond 亚洲美元债券
ne~=^IRB Asian dollar market 亚洲美元市场
B\tP{}P8{ Asian dollar rate 亚洲美元利率
DGQGV[9%4C Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
_Di";fe? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
_xHEA2e! asked price 沽盘;喊价;索价;卖方报价
m$w'`[H
assessable income 应评税入息
fD1a)Az assessable loss 应评税亏损
Z^fkv assessable profit 应评税利润
~boTh assessable value 应评税值
aYmC LLj assessed profit 估定利润
Ki8]+W37 assessed value 经评估价值
`Dn"<-9: assessment 评税;评定;估价;评税单
O%Mi`\W@ assessment number 评税编号;估价编号
2v;F@fUB. assessment of additional tax 补加税评税
[1 ?
assessment of performance 业绩评估;实绩评价
,[Bv\4Ah Assessor 评税主任
Bq20U:f asset price bubbles 资产价格泡沫
A-8[8J asset-backed securities 具资产保证的证券
Z0(}doh assets accretion 资产增值
T&/ ]| 4 assets and liabilities 资产与负债
\dq}nOsX* assets betterment statement 资产递增表;资产改进表
l<89[{9o assets lending 实物放款;有抵押贷款
FA+'E assets of the company passing on the death 死者去世时转移的公司资产
{hE\ECT- assets pledged as security for liabilities 用作负债抵押的资产
=/|2f; Q assets portfolio 资产投资组合
Zeeixg-1< assets price 资产价格
npJyVh47 assets quality 资产质素
3Dm`8Xt
assets realization 资产变现
pKxq\U assets refinancing arrangement 资产再集资安排
)PU_'n=> assets securitization 资产证券化
` !JcQ'u assets situated outside Hong Kong 在香港以外地方的资产
o-m9}pV assets stripping 削减资产;拆卖资产
N
N1(f assets value 资产值
V1 H3} assignee 承让人
5d4/}o}%" assignment 转让;转让书;转让契
{FrcpcrQa assignment of interest 权益转让
%]iDhXLr assignment of letters patent and trade mark 专利证书及商标转让
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assignment of property 物业转让;物业转让书
E &wz0d;gf assignment right 转让权
^J[r<Dm8F assignor 转让人
v Mi&0$ associate 有联系的人;有关连人士;相联者;合伙人;联系人
qkLp8/G>pO Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
6UXDIg= associate member 附属会员
zj+.MG04 associated body corporate 相联法人团体
Ha}TdQ% associated company 相联公司;联属公司
8d!t"oj68 associated corporation 相联法团
da,Bnze0 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
A:?|\r 公认会计师公会〔英国〕
Ul/Uk n$ Association of Futures Exchange Brokers 香港期货经纪协会
a@ub%laL
Z Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
P`HDQ/^O
association of underwriters 承保人组织
1dl@2CVS assumption of control 接管
;ye5HlH}. assurance 担保;保险;转易;转易书
[s"e?Qee assurance of interest 权益的转易
9?IvSv}z at 19XX price 按一九XX年价格计算
|_Tp:][mf at a discount 按赔价计算;按贴水价格计算;打折扣
sgc pH at a premium 按溢价计算;按升水价格计算
E;m-^dxc at call 通知付款;按通知
Ow@}6&1 at constant market price 按固定市价计算
}1sFddGVt at constant price 按固定价格计算
'&OJ hLE at cost 按成本计算
rZK;=\Ot at current market price 按当时市价计算;按现时市价计算
4|]0%H~n6 at current price 按当时价格计算;按现时价格计算
t@Bl3Nt{ at factor cost 按要素成本计算;按生产要素成本计算
ZliJc7lss at money-of-the-day price 按付款当日价格计算
`L=d72: at or better 按指定或较佳价位〔买卖指令〕
[@PD[-2QG3 at par 按面值计算;平价
3 cb$g at sight 见票即付
65>1f at the close 按收市盘
;4!,19AT at the opening 按开市盘
|k:ecw attestation 见证;见证条款
j-R9=vB2 at-the-money option 平价期权
REj<2Lo attorney 受权人;受托代表人
MKr)6PG, attornment 新拥有人承认书
0[O ."9 attributable profit 可归属利润
j$5S_]2 attributable share value 可归属股份价值
[\rnJ
lE Auckland Stock Exchange 奥克兰证券交易所
=Ay'\j auction 拍卖
]8c%)%Vi auctioneer 拍卖商
Hy9c<X[F9 audit 审计;核数
4^jIV!V Audit Commission 审计署
gpe/ dfyJ9 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
y-/,,,r 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
l0&Y",vy audit review 帐目审查
GlPd)m` Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
xX5EhVR audited account 审计帐目;经审计的帐目
gI/#7Cr audited annual account 经审计的周年帐目
_?YP0GpU audited balance sheet 经审计的资产负债表
#3h~Z)+y auditor 核数师;核数主任;审计师
I=DvP;! auditor's certificate 核数师证明书;审计师证明书
3`mM0,fY auditor's report 核数师报告;审计师报告
z5|m`$gy Aussie bond 澳元债券
+pefk+ austerity budget 紧缩预算
Bc!ZHW*& Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
;
{ MK Australia All Ordinaries Index 澳洲所有普通股票指数
e-`=?tct Australian Dollar [AUD] 澳元
m,"N4a@ Australian Options Market 澳大利亚期权市场
tS@J)p+_( Australian Securities Commission 澳洲证券事务监察委员会
dh~ cj5 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
B9[eLh! Australian Stock Exchange 澳大利亚证券交易所
dHUcu@, Austrian Schilling [ATS] 奥地利先令
CU7WK}2h2C authentication 认证;鉴证
u |EECjJn authority to purchase 委托购买证;委购书
a(a2xa authorization 认可;核准;授权;授权书
!SxZN d v authorization by direction 指示授权
Cr a@ authorization by instruction 指令授权
\d&/,?,Ey authorization by warrant 令状授权
I/&uiC{l@ authorization of unit trust 单位信托的认可
f0h^ULd authorized agent 指定代理人
Ol@ssm authorized capital 法定资本
t
V:oBT* authorized clerk 出市员
M#?^uu' authorized dealer 认可交易商
p3L0'rY|+ authorized financial institution 认可财务机构
;G=:>m~ authorized fund 认可基金
)}[:.Zg,3/ authorized fund house 获授权的基金公司;认可基金公司
ET1>&l:. authorized institution 认可机构
\GFFPCi4D authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
j/Dc';,d.( authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
p[&6hXTd authorized insurer 获授权保险人;获认可承保人
~dm/U7B: authorized investment 特准投资项目
TA"4yri=7x authorized person 获授权人
kR1dk4I4 authorized representative 获授权代表
K@0/iWm* authorized share capital 法定股本
uh8+Y%V
p automated quotation system 自动报价系统
1yg5d9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
l[cBDNlrC; 自动交易系统〔香港期货交易所有限公司〕
2GB+st, automatic adjustment mechanism 自动调整机制
,m08t9F automatic adjustment system 自动调整系统
p`CVq `k Automatic Clearing House 自动票据交换所
B/n/bi8T automatic exchange rates accumulation system 自动化汇率累集系统
RhPEda2 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
:9=J=G* automatic teller machine [ATM] 自动柜员机
Q
6)5*o8n autopay 自动转帐
3ZhB
8 P available assets 可用资产
33*NgQ;&~' available fiscal reserve 现存财政储备
$h()%C7s available profit 可用利润
p ^(gXzW Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
Z`9yGaTO average 平均;平均数;海损
l|Z<pD average basic salary 平均基本薪金
y=H\Z/= average consumer expenditure 平均消费开支;一般消费开支
U&\2\z3{ average cost 平均成本
`Qrrnq average cost of land production 增辟土地平均成本
VZRM=;V average daily turnover 平均每日成交额
O6Gg?j average daily wage rate 平均每日工资率
mH/$_x)o average expenditure pattern 平均开支模式
`~.0PnHf average growth rate 平均增长率
UyWKE< average net fixed assets 固定资产平均净值
aV6l"A] average of relatives 相对价格平均数
:/1/i&a average price 平均价格
mK);NvJ! average propensity to consume 平均消费倾向;一般消费倾向
JBCJVWUt average propensity to save 平均储蓄倾向;一般储蓄倾向
{;kH&Pp average rate 平均率
\B$Q%\- PX average revenue 平均收入;平均收益
-$8M#n, average stock 平均库存;平均存货
9tt0_*UX average yearly rent 平均年租
\i +=tGY avoidance of double taxation 避免双重课税
Mb2rHUr avoidance of tax 避税