A:
cyjgi /Z A share A股;甲类股份
*j1Skd.#At abatement of tax 减税;减扣免税额
Ei<+{P(t0 ABN AMRO Bank N.V. 荷兰银行
-g9CW[ above-the-line expenditure 线上项目支出;经常预算支出
"<&o;x< above-the-line receipt 线上项目收入;经常预算收入
fyx Q{J ABSA Asia Limited 南非联合亚洲有限公司
7uv"# mq absolute change 绝对数值变更
wax^iL! absolute expenditure 实际开支
}p)a7xn} absolute guideline figure 绝对准则数字
4RQ38%> >j absolute interest 绝对权益
vu*{+YpH absolute order of discharge 绝对破产解除令
l96AJB' absolute profit margin 绝对利润幅度
-biw{ absolute value 实值;绝对值
<0l:B;3 absolutely vested interest 绝对既得权益
V j)"?|V absorbed cost 已吸收成本;已分摊成本
oOXJ7|n absorption 吸收;分摊;合并
\
sz ](X absorption rate 吸收率;摊配率;分摊率
Fghan.F ACB Finance Limited 亚洲商业财务有限公司
eIPk$j{e acceptable form of reciprocity 合理的互惠条件
.rDao]K acceptable rate 适当利率;适当汇率
lY[1P|] acceptance agreement 承兑协议
9]{Ss$W3x acceptance for honour 参加承兑
D[YdPg@- acceptor 承兑人;接受人;受票人
ZiH4s| acceptor for honour 参加承兑人
J04R,B accident insurance 意外保险
X0$?$ta Accident Insurance Association of Hong Kong 香港意外保险公会
cIuCuh0I` accident insurance scheme 意外保险计划
qX[C% accident year basis 意外年度基准
1o accommodation 通融;贷款
~ :B/`1[m accommodation bill 通融票据;空头票据
3VQmo\li accommodation party 汇票代发人
HE2t0sAYX account balance 帐户余额;帐户结余
$VxuaOTyVZ account book 帐簿
_B}QS"A account collected in advance 预收款项
9*?YES'6 account current book 往来帐簿
xkaed account of after-acquired property 事后取得的财产报告
kY~yA2*G account of defaulter 拖欠帐目
VOmS>'$ account payable 应付帐款
`-rtU account payee only [A/C payee only] 只可转帐;存入收款人帐户
MF::At[4 account receivable 应收帐款
<S@2%%W account receivable report 应收帐款报表
%NL7XU[~ account statement 结单;帐单;会计财务报表
`3UvKqe account title 帐户名称;会计科目
qMBEJ<o accountant's report 会计师报告
I]d?F:cdX Accountant's Report Rules 会计师报告规则
,=}+.ax accounting and auditing procedure 会计与审计程序;会计与核数程序
Oo%%f+ Accounting Arrangements 《会计安排》
{JcMJZ3 accounting basis 会计基础
_x7>d:C accounting by Official Receiver 破产管理署署长呈交的帐目
D4+OWbf6 Accounting Circular 《会计通告》
QVR-`d/ accounting class 会计类别
-n$hm+S accounting date 记帐日期;会计结算日期
T!5g:;~y > accounting for money 款项核算
Bq\WG=Fd Accounting Officer 会计主任
4wwRNu* accounting period 会计报告期;会计期
tpKQ$)ed accounting policy 会计政策;会计方针
{Hxziyv~Y( accounting practice 会计惯例
E>}3MfL accounting principle 会计准则
:UsNiR=l accounting record 会计记录
rP&.`m88n accounting report 会计报告
<$'FTv Accounting Services Branch [Treasury] 会计事务部〔库务署〕
/vFdhh Accounting Society of China 中国会计学会
DzvGR)>/ accounting statement 会计报表
X]%n#\t,] accounting system 会计制度;会计系统
ZCkwK accounting transaction 会计事项;帐务交易
zeHs5P8}r accounting treatment 会计处理
()@+QE$ accounting year 会计年度
Y3f2RdGl accretion 增值;添加
*s"{JrG`O accrual 应计项目;应累算数目
}Xy<F?Mh accrual basis 应计制;权责发生制
q%}54E80 accrual basis accounting 应计制会计;权责发生制会计
+t;j5\HS accrue 应累算;应计
l,M? accrued benefit 应累算利益
s$OnQc2/ accrued charges 应计费用
Sc$]ar]S accrued cumulative preference share dividend 应累算的累积优先股股息
z4c{W~}` accrued expenses 应累算费用
{= l9{K`~ accrued interest payable 应付利息;应计未付利息
^<'=]?xr accrued interest receivable 应收利息;应计未收利息
.^*
.-8q accrued right 累算权益
\!:^=2VF accruing profit 应累算的利润
UPJ3YpK accumulated fiscal reserve 累积财政储备
<al/>7z'
O accumulated profit 累积利润;滚存溢利
VSa#X |z accumulated reserve 累积储备
|B.tBt^ accumulation of surplus income 累积收益盈余
5J8U] :Y) acquired assets 既得资产
Ny)!uqul* acquisition 收购;购置;取得
N[AX]gOJ acquisition cost 购置成本
AE 2>smp5@ acquisition expenses 购置费用
(Puag* acquisition of 100% interest 收购全部股权
E
h>qUa acquisition of control 取得控制权
=;^#5dpt$ acquisition of fixed assets 购置固定资产
|cCrLa2*- acquisition of shell “买壳”
G4eY}3F7,4 acquisition price 收购价
Mk@%Wuxg2 act of God 天灾
$&iw (BIq acting partner 执事合伙人
jO#5ZhG active market 买卖活跃的市场;交投畅旺的市场;旺市
|/-H:\5 active partner 积极参与的合伙人
9.qjEe active trading 交投活跃
^X/[x]UOT@ actual circulation 实际流通
7R`:^}'> actual cost 实际成本
?4,e?S6,[ actual expenditure 实际开支;实际支出
nv^nq]4'Dq actual income 实际入息;实际收入;实际收益
t LZ4<wc actual market 现货市场
+
\AiUY actual price 现货价;实际价格
J}cqBk> actual profit 实际利润
w8df-]r actual quotation 实盘;实际价位;实际报价
&k4)&LQJ actual year basis 按实际年度计算
#4e Taik actuals 实货
@] `_+\y actuarial investigation 精算调查
0HRLTgIC actuarial principle 精算原则
Oy^)lF/ actuarial report 精算师报告
-mlBr63Bj Actuarial Society of Hong Kong 香港精算学会
Ht Z3n"2 actuarial valuation 精算师估值
pO.+hy actuary 精算师
2Po e-= ad referendum agreement 暂定协议;有待覆核的协定
!Z*2X
^ ad valorem duty 从价税;按值征税
'% $)"g]/# ad valorem duty system 从价税制
J`*!U4 ad valorem fee 从价费
E6
2{sA^ ad valorem tariff 从价关税
.6m%/-whS additional allowance 额外免税额
G92Ya^` additional amount for unexpired risk 未过期风险的额外款额
* 0GR
}k additional assessable profit 补加应评税利润
ersddb^J] additional assessment 补加评税
PO,mg?JG( additional commitment 额外承担
1 U|IN= additional commitment vote 额外承担拨款
kCO`JAH# additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
b3z{FP additional dependent parent allowance 供养父母额外免税额
$-zt,iRyV additional provision 额外拨款
G:HPd.ay additional stamp duty 附加印花税
qd=&*? additional tax 补加税罚款;补加税款
O|opNr Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
',o ,o%n adjudged bankrupt 被裁定破产
3(De> gs$ adjudicated bankrupt 裁定破产人
H]7MN Y adjudication fee 裁定费;评定印花税额手续费;评估契据费
QN!$4 1A?{ adjudication of bankruptcy 裁定破产;宣告破产
s3sAw~++ adjudication of insolvency 裁定无力偿还债务
l
cHqg adjusted actual 经调整的实数;调整后的实数
2nL[P#r adjusted current assets 经调整的流动资产;调整后的流动资产
'w^Md adjusted figure 经调整的数字;调整后的数额
xU4,R cgo adjusted liabilities 经调整的负债;调整后的负债
p<w2e adjusted loss 经调整的亏损;调整后的亏损
p_x@FA( adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
y6bl&_ adjusted profit 经调整的利润;调整后的利润
~|_s2T adjusted surplus 经调整的盈余额;调整后的盈余额
&R\t<X9 n adjusted value 经调整的价值;调整后的价值
dD
Qx[ adjustment 调整;修订;理算〔保险〕
@j/UDM adjustment centre 调剂中心
dX4"o?KD> adjustment lag 调整过程的时间差距;调整时差
<<,YgRl2 adjustment mechanism 调整机制
gr?[KDl~ adjustment of loss 亏损调整
.Du-~N4\ adjustment process 调整过程;调整程序
r~&[Gaw adjustment range 调整幅度
.d)X.cO administered exchange rate 受管制汇率
\OV><|Lkh Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
JVPl\I administration expenses 行政费用
?pS,?>J f administration fee 手续费;行政费
PyOj{WX>W administration in bankruptcy 破产管理
g%P6 f administration order 遗产管理令
KCE5Z?k administrator 管理人;遗产管理人
F|,_k%QP administrator of the estate 遗产管理人
r5h+_&v,M admission of debt 债项承认书
MGt[zLF9 admission of proof 接纳债权证明
f@3?kM( advance 放贷款项;垫付款项;预支款项;预付款项
o5NV4= advance account 暂支帐目;预付款帐户
bi^[Eh advance compensation 预付补偿金
6FYO5=R advance from shareholder 股东垫款
FaNr}$Pe advance pending reimbursement 预支以待日后付还
-@6R`m=> advanced economy 先进经济体系
~N<zv({lG advancement 预付;预付财产
{yo<19kV@ advances warrant 垫款令
<OQn|zU\ advancing 贷出
?X'm>R. @ adverse balance 逆差
v}vwk8 adverse exchange 逆汇
}XJA#@ advertisement addressed to shareholders 在报章刊登的致股东通告
it
Byw1/ advice for collection 托收通知书
qL;OE.?oA advice of drawing 提款通知书;汇票通知书
4=BIYC"Lu advice of payment 付款通知
Ez\TwK Advisory Committee [Securities and Futures Commission]
>S<`ri'5_ 谘询委员会〔证券及期货事务监察委员会〕
|"j{!Ei Advisory Committee on Diversification 经济多元化谘询委员会
0Nvk|uI
V[ affidavit 誓章;遗产申报誓章
Rm^3K affidavit of no receipt 述明无收款的誓章
ku8C#%.m3 affiliate 联号;联营公司;附属公司
zWN<"[agc affiliated company 附属公司;联号;联营公司
i?{cB!7 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
q9)]R
affordability 负担能力
/6K9? / African Development Bank [AfDB] 非洲开发银行
F.]D\"0` after-acquired property 事后取得的财产
pTQ70V3 after-hours dealing 市后交易
DJ zJ$Q after-tax profit 税后盈利;税后利润;税后溢利
U]o agency agreement 代理协议
-a=RCzX] agency expenses 代理机构的开支
I34|<3t$ agency fee 代理费
QfdATK P Agency Law 《代理法》
CXI%8eFXe$ agent 代理人;承销人
E.Vlz^B agent of company 公司代理人
{5GXN! f agent's fee 代理人费;经纪费
4p}?QR>tZ aggregate 总计;总数;总体数字
>/BMA;` aggregate amount 总款额;总额
{*BZ;Xh\8 aggregate assets and liabilities 总体资产与负债
Em<B9S aggregate at constant price 按固定价格计算的总体数字
"j2th. aggregate demand 总需求
Lrrc&; aggregate gross position 总持仓量
Z,jR:_p aggregate limit 总限额
:637MD>5lO aggregate of salaries tax 合计薪俸税
S6<z2-y aggregate performance 总体表现;总体业绩
rf ?\s/#OY aggregate supply 总体供应
~; V5*t aggregate surplus 总盈余
6rP?$mn2 aggregate total 整体总额
s"'ns aggregate value 总值;合计价值
6E)emFkQ aggregated basis 合计基准
e|-%-juI aggregated net chargeable income 合计应课税入息实额
dvW2X aggregation 合并计算;合计;总和
?LwBF;Y aggregation of incomes of husband and wife 夫妇入息合并计算
_9pcHhJux aggregation of property 财产的总和
x\i+MVR- agio 差价;贴水
"9^OT Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
_{
Np_(g Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
fe3a_gYPz 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
p0|PVn.^h Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Q"Pl)Q\ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
2gN78#d Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
qlNB\~HCe 《香港政府和大韩民国政府关于相互促进和保护投资协定》
K_Q-9j agreement for a settlement 授产协议
-UBH,U agreement for assignment 转让协议
gj@>9 agreement for sale 售卖协议;买卖协议
0^25uAD= agreement for sale and purchase 买卖协议
HOr.(gL! agreement for the payment of interest 支付利息协议
hU~up a<dD agreement for the repayment of money 还款协议
4;|@eN agreement of reinsurance 再保险协议
i"h~QEE Agricultural Bank of China 中国农业银行
e#<A\? air passenger departure tax 飞机乘客离境税
8=-/0y9, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
W%-` airport tax 机场税
\hO}3;*& alcohol duty 酒精税
BGrV,h^ alienation 让与;让渡;转让
L2Z-seE alimony 生活费;赡养费
aInh?- All Ordinaries Index [AOI] 所有普通股指数
n_/;j$h all risks 全险;综合险
XEL~y All Sales Record for Stock Market 《股票市场成交报告》
3n)\D<f]# Allied Capital Resources Limited 新联财务有限公司
9zD,z+ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
"+Kp8n6 allocation letter 拨款信件
89YG
` allocation of fund 分配款项;预留款项
rNl%I@G allocation of profit 利润分配;溢利分配
m5%E1k$= allocation warrant 拨款令
m4@Lml+B, allotment 分配;配股
_x]q`[Dih allotment notice 股份配售通知;配股通知
w?JM;'<AYQ allotment of shares 股份分配
):st-I!o allowable 可获宽免;免税的
~(-df> allowable business loss 可扣除的营业亏损
5,#aN}v#? allowable expenses 可扣税的支出
QD;:!$Du allowance 免税额;津贴;备抵;准备金
XNr8,[c allowance for debts 债项的免税额
BMH?BRi allowance for depreciation by wear and tear 耗损折旧免税额
I~&*8)xM allowance for funeral expenses 殡殓费的免税额
M=sGPPj allowance for inflation 为通货膨胀而预留的款项;通胀准备金
303x|y allowance for repairs and outgoings 修葺及支出方面的免税额
'p&q}IO allowance to debtor 给债务人的津贴
*XkgwJq alteration of capital 资本更改
o<L=l Q alternate trustee 候补受托人
l:14uWu| amalgamation 合并
|o#pd\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
m/"}Y]n! ambit of charges 征税范围;收费范围
o(@^V!}V amended valuation 经修订的估值
'"9Wt@
. American Commodities Exchange 美国商品交易所
)P#xny2 American Express Bank Limited 美国运通银行
j|IvDrm# American Stock Exchange 美国证券交易所
Vy+kq_9 amortization 摊销
UJ^-T+fut amount due from banks 存放银行同业的款项
>8EmfjUoc amount due from banks abroad 存放海外银行同业的款项
dG%{&W9
amount due from holding companies 控股公司欠款
p sAr>:\3 amount due from local banks 存放本港银行同业的款项
0GcOI} amount due to banks 银行同业的存款
K{`3,U2Wx amount due to banks abroad 海外银行同业的存款
.tzQ
hd> amount due to holding companies 控股公司存款
q j*77 amount due to local banks 本港银行同业的存款
Df}3^J~JX amount due to outport banks 外埠银行同业的存款
S<Uv/pn amount for note issue 发行纸币的款额
t}2M8ue(& amount of bond 担保契据的款额
x-HR [{C amount of consideration 代价款额
uE&2M>2 amount of contribution 供款数额
jWGX:XB amount of indebtedness 负债款额
7KZ>x*o amount of principal of the loan 贷款本金额
: G0^t amount of rates chargeable 应征差饷数额
X~rHNRIU amount of share capital 股本额
;s w3MRJ amount of sums assured 承保款额
4@"n7/< amount of variation 变动幅度
ke5_lr( amount of vote 拨款数额
;f~z_3g amount payable 应付款额
Yp6%
@c6\ amount receivable 应收款额
&` weW Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.!Q?TSQ+{! analysis 分析
'9Xw_1B ancillary risk 附属风险
4 moVS1 annual account 周年帐目;周年帐目报表;年度决算;年结
c\N-B,m& annual accounting date 年结日期
|&\cr\T\r annual allowance 每年免税额;年积金;年度津贴;年津
!kWx'tJ$ annual balance 年度余额
h 7*#;j annual disposable income 每年可动用收入
H
JjW annual estimates 周年预算
y*5$B.u`. annual fee 年费
j(`V&S annual general meeting 周年大会
[p 8fg!| annual growth rate 年增率;每年增长率
X{;3gN annual long-term supplement 长期个案每年补助金
gpe-)hD@R annual pensionable emolument 可供计算退休金的年薪
-LMO
f[v? annual report 年报
\
Q0-yNt Annual Report on the Consumer Price Index 《消费物价指数年报》
m|k:wuzqK annual return 周年报表;周年申报表;每年报税表格
Tsl0$(2W Annual Return Rules 《周年报表规则》
=f-.aq(G/ annual review of consumer prices 每年消费物价回顾
GoRSLbCUR
annual roll-forward basis 逐年延展方式
N0']t Gh2 annual salary 年薪
H_+!. annual statement 年度报表;年度决算表
^|h})OHV 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
etLA F annuitant 年金受益人
*Q:EICDE7 annuity 年金
I
DtGtkF annuity contract 年金合约
2F fwct: annuity on human life 人寿年金
bx%P-r31 antecedent debt 先前的债项
PU{7s ante-dated cheque 倒填日期支票
7EukrE<b' anticipated expenditure 预期开支
1
Ll<^P anticipated net profit 预期纯利
62z"cFN anticipated revenue 预期收入
*<T,Fyc| anti-inflation measure 反通货膨胀措施
sXm,y$\m anti-inflationary stance 反通货膨胀立场
]Qb85;0) apparent deficit 表面赤字
z\Y-8a.] apparent financial solvency 表面偿债能力
!mtX*;b(e apparent partner 表面合伙人
^q
?xi5w application for personal assessment 个人入息课税申请书
~pj/_@S@x application of fund 资金应用
UkV{4*E application to release as liquidator and to destruct the books of accounts and documents
6=xbi{m$ 申请免除清盘人职务及毁灭帐簿与文件
Q)b*;
@ appointed actuary 委任精算师
~}F$1;t0 appointed auditor 委任核数师;委任审计师
tr$~INe appointed trustee 委任的受托人
Uq}-<q appointer 委任人
2t7Hu)V apportioned pro rata 按比例分摊
|XdkJv] apportionment 分配;分摊
nkvkHh Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
KZ}F1Mr apportionment formula 分摊方程式
K,\Bj/V( apportionment of estate duty 遗产税的分摊
-H;p +XAY appraisal 估价;评估
+r
2\v appreciable growth 可观增长
fooQqWC) appreciable impact 显着影响
1Ev#[FOc appreciable increase 可观增长
A(>kp=~ appreciation 增值;升值
56R)631]p appreciation against other currencies 相对其他货币升值
zHsWj^m" appreciation of the exchange value of Hong Kong dollar 港元汇值上升
eTp}*'$p appreciation tax 增值税
HX]pcX^K appropriation 拨款;拨用;拨付
y8.(filNB appropriation account 拨款帐目
<BNCo5* Appropriation Bill 拨款法案
7f9i5E1 appropriation-in-aid system 补助拨款办法
Lp?JSMe approved assets 核准资产
*l-(tp5 approved basket stock 认可一篮子证券
fm%1vM$[J approved budget 核准预算
#r4S% approved charitable donation 认可慈善捐款
?NL>xMA approved charitable institution 认可慈善机构
0G.y_<= approved currency 核准货币;认可货币
ORo +=2 approved estimates 核准预算
-}O>m}l approved estimates of expenditure 核准开支预算
Rr'^l] approved overseas insurer 核准海外保险人
TdAHw
@( approved overseas trust company 核准海外信托公司
=5-|H;da approved pooled investment fund 核准汇集投资基金
K{)YnY_E; approved provident fund scheme 认可公积金计划
r ]cC4%in approved provision 核准拨款
75pz' Cb approved redeemable share 核准可赎回股份
LBlaDw approved regional stock 认可地区性证券
EFgs}BV_9 approved retirement scheme 认可退休金计划
jJmg9&^R approved subordinated loan 核准附属贷款
@fH?y Z=> arbitrage 套戥;套汇;套利
%7$oig\wE arbitrageur 套戥者;套汇者
G
39 arbitrary amount 临时款项
.7HnWKUV arrangement 措施;安排;协定
Z~-A*{u? arrears 欠款
/_rg*y* arrears of pay 欠付薪酬
GoGo@5n(Z arrears of revenue 逾期未收税款;逾期未收的帐项
W1UG\d`2 articles of association 组织章程;组织细则;组织章程细则
}Dig'vpMx Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
kS$HIOt823 ascertainment of profit 确定利润
T F !Lp: "Asia Clear" “亚洲结算系统”
;rj=hc Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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.>nw Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
]g/%w3G Asian Development Fund [ADF] 亚洲发展基金
7x%0^~/n Asian dollar bond 亚洲美元债券
9xvE?8;M# Asian dollar market 亚洲美元市场
i8`&XGEd Asian dollar rate 亚洲美元利率
~?pF'3q Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
6'M"-9?G Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
E6-alBi% asked price 沽盘;喊价;索价;卖方报价
Q-[^!RAK? assessable income 应评税入息
HHbkR2H1 assessable loss 应评税亏损
uW&P1'X assessable profit 应评税利润
}31z
35 assessable value 应评税值
`nO!_3 assessed profit 估定利润
}{^i*T5rl assessed value 经评估价值
iz`u@QKc% assessment 评税;评定;估价;评税单
-4JdKO assessment number 评税编号;估价编号
`'u|4pRFs assessment of additional tax 补加税评税
2w=0&wG4K assessment of performance 业绩评估;实绩评价
XV2f|8d> Assessor 评税主任
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^yot asset price bubbles 资产价格泡沫
Cm;WQuv@ asset-backed securities 具资产保证的证券
j.GpJDq assets accretion 资产增值
Z\E 3i assets and liabilities 资产与负债
LB1.N!q1 assets betterment statement 资产递增表;资产改进表
ku*|?uF assets lending 实物放款;有抵押贷款
p&F=<<C assets of the company passing on the death 死者去世时转移的公司资产
Q1Z;vzQfg assets pledged as security for liabilities 用作负债抵押的资产
V%pdXM5 assets portfolio 资产投资组合
0\AYUa?RM assets price 资产价格
v=:RxjEx assets quality 资产质素
?-O(EY1E assets realization 资产变现
l}X3uyS assets refinancing arrangement 资产再集资安排
RIUJ20PfYQ assets securitization 资产证券化
r+HJ_R,5A assets situated outside Hong Kong 在香港以外地方的资产
>P5 EW!d assets stripping 削减资产;拆卖资产
ru)%0Cyx assets value 资产值
FXFQ@q*}v assignee 承让人
M`umfw T assignment 转让;转让书;转让契
AKM\1H3U assignment of interest 权益转让
uJG^>B?`b assignment of letters patent and trade mark 专利证书及商标转让
4qjY,QJ assignment of property 物业转让;物业转让书
<;x+?j assignment right 转让权
WJ\YKXG assignor 转让人
bTKzwNx associate 有联系的人;有关连人士;相联者;合伙人;联系人
!.iA^D//] Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
}6eWdm!B associate member 附属会员
)zt*am; associated body corporate 相联法人团体
A]BD2 associated company 相联公司;联属公司
W"|89\p} associated corporation 相联法团
$,icKa Association of Chartered Certified Accountants [ACCA] [United Kingdom]
R\yw9!ESd 公认会计师公会〔英国〕
FFH-Kw, Association of Futures Exchange Brokers 香港期货经纪协会
q{c6DCc ]\ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
x&)P)H0vn association of underwriters 承保人组织
jKQnox+= assumption of control 接管
e&F,z=XJ} assurance 担保;保险;转易;转易书
LP_!g assurance of interest 权益的转易
1kl4X3q6 at 19XX price 按一九XX年价格计算
@q5!3Nz at a discount 按赔价计算;按贴水价格计算;打折扣
$K\\8$Z at a premium 按溢价计算;按升水价格计算
b#k$/A@ at call 通知付款;按通知
fYx$3a. at constant market price 按固定市价计算
[ OMcSd|nf at constant price 按固定价格计算
^`=Z=C$fj at cost 按成本计算
" S#0QH%5 at current market price 按当时市价计算;按现时市价计算
KWy4}7a@,s at current price 按当时价格计算;按现时价格计算
ngEjbCV+ at factor cost 按要素成本计算;按生产要素成本计算
x1+8f2[ at money-of-the-day price 按付款当日价格计算
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| at or better 按指定或较佳价位〔买卖指令〕
HnioB=fc at par 按面值计算;平价
D4n~2] at sight 见票即付
z7{b>oub(' at the close 按收市盘
;{BELv-4 at the opening 按开市盘
7Y@&& attestation 见证;见证条款
_l}&|: at-the-money option 平价期权
!K(0)~u attorney 受权人;受托代表人
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0i attornment 新拥有人承认书
FL0(q>$*8 attributable profit 可归属利润
XkuNLs4 attributable share value 可归属股份价值
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1* Auckland Stock Exchange 奥克兰证券交易所
kP6g0,\|a| auction 拍卖
eNu`\ auctioneer 拍卖商
0l^-[jK) audit 审计;核数
WK/Byd.Z Audit Commission 审计署
}I,]"0b Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
<G\q/!@_ 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
f]%$HfF@ audit review 帐目审查
5"^$3&) Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
s+C&\$E audited account 审计帐目;经审计的帐目
Bz9!a k~4 audited annual account 经审计的周年帐目
N!/^s": audited balance sheet 经审计的资产负债表
MBXumc_g auditor 核数师;核数主任;审计师
,V.X-`Y auditor's certificate 核数师证明书;审计师证明书
~e ]83? auditor's report 核数师报告;审计师报告
V8`t7[r Aussie bond 澳元债券
VoWlBH austerity budget 紧缩预算
a0CmCv2# Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
e6QUe.S Australia All Ordinaries Index 澳洲所有普通股票指数
g15e|y)th Australian Dollar [AUD] 澳元
@FdtM<X Australian Options Market 澳大利亚期权市场
V
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Australian Securities Commission 澳洲证券事务监察委员会
.1[K\t)2 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
*s S7^OZ* Australian Stock Exchange 澳大利亚证券交易所
#
x!47Y{ Austrian Schilling [ATS] 奥地利先令
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( authentication 认证;鉴证
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2~| authority to purchase 委托购买证;委购书
x =5k74 authorization 认可;核准;授权;授权书
a~9U{)@F authorization by direction 指示授权
l}5@6;} authorization by instruction 指令授权
iaLsIy#h authorization by warrant 令状授权
loLQ@?E authorization of unit trust 单位信托的认可
TmoODG>@ authorized agent 指定代理人
7^ITedW@ authorized capital 法定资本
/3L1Un* authorized clerk 出市员
JC_Y#kN@z authorized dealer 认可交易商
_K_!(]t authorized financial institution 认可财务机构
tUDOL-Tv authorized fund 认可基金
C~yfuPr\B authorized fund house 获授权的基金公司;认可基金公司
fOdkzD, authorized institution 认可机构
(l TM5qC authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
0;#%KC, authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
\=kH7 ! authorized insurer 获授权保险人;获认可承保人
^}8(o authorized investment 特准投资项目
e_kP=|u)g authorized person 获授权人
F@& R"- authorized representative 获授权代表
`M6!V authorized share capital 法定股本
q?nXhUD automated quotation system 自动报价系统
M$B9?N6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
+%OINMo.A 自动交易系统〔香港期货交易所有限公司〕
9gZMfP automatic adjustment mechanism 自动调整机制
C\ZL*,%} automatic adjustment system 自动调整系统
j\B]>PP5 Automatic Clearing House 自动票据交换所
hq6B
pE automatic exchange rates accumulation system 自动化汇率累集系统
r/$+'~apTk Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
nL%;^`*8 automatic teller machine [ATM] 自动柜员机
.{1G"(z autopay 自动转帐
1XSA3;ZEc available assets 可用资产
#g#vDR! available fiscal reserve 现存财政储备
W2D^%;mw available profit 可用利润
n (7m Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
HgvgO\`] average 平均;平均数;海损
cv=nGFx6 average basic salary 平均基本薪金
KkP}z average consumer expenditure 平均消费开支;一般消费开支
MUhC6s\F average cost 平均成本
)@09Y_9r average cost of land production 增辟土地平均成本
D>+&= 5{ average daily turnover 平均每日成交额
p(QB 5at average daily wage rate 平均每日工资率
ZM K"3c9 average expenditure pattern 平均开支模式
X6kB
R average growth rate 平均增长率
1P#bR`I
> average net fixed assets 固定资产平均净值
}__g\?Yf average of relatives 相对价格平均数
L>5VnzS I average price 平均价格
(~:k70V5 average propensity to consume 平均消费倾向;一般消费倾向
&$?e D{ average propensity to save 平均储蓄倾向;一般储蓄倾向
9I0/KuZd
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*:J#[ET, average revenue 平均收入;平均收益
=2] .G Gg average stock 平均库存;平均存货
7}OzTup average yearly rent 平均年租
r5jiB L~ avoidance of double taxation 避免双重课税
I+Qv $#S/ avoidance of tax 避税