A:
KB~1]cYMp A share A股;甲类股份
{@L{l1|0 abatement of tax 减税;减扣免税额
I`XOvSO ABN AMRO Bank N.V. 荷兰银行
-"ZNkC= above-the-line expenditure 线上项目支出;经常预算支出
V^FM-bg%9 above-the-line receipt 线上项目收入;经常预算收入
)G/=3;! ABSA Asia Limited 南非联合亚洲有限公司
ESoqmCJjb: absolute change 绝对数值变更
)MI w/ absolute expenditure 实际开支
[V_mF absolute guideline figure 绝对准则数字
/Z*$k{qIR& absolute interest 绝对权益
L|APX y]> absolute order of discharge 绝对破产解除令
r)>'cjx/ absolute profit margin 绝对利润幅度
9$v\D3<Z absolute value 实值;绝对值
*IbDA absolutely vested interest 绝对既得权益
i| cA) absorbed cost 已吸收成本;已分摊成本
|%8t.Z absorption 吸收;分摊;合并
vh"';L_*37 absorption rate 吸收率;摊配率;分摊率
#]+BIr` ACB Finance Limited 亚洲商业财务有限公司
4d@0v n{ acceptable form of reciprocity 合理的互惠条件
M6MxY\uM acceptable rate 适当利率;适当汇率
mQ}\ptdfV acceptance agreement 承兑协议
Eyf17 acceptance for honour 参加承兑
b?0WA.[{ acceptor 承兑人;接受人;受票人
0P$19TN acceptor for honour 参加承兑人
XdIno}pN accident insurance 意外保险
\I i#R Accident Insurance Association of Hong Kong 香港意外保险公会
$#e}9g. accident insurance scheme 意外保险计划
(421$w,B% accident year basis 意外年度基准
M6cybEk` accommodation 通融;贷款
n5xG4.#G accommodation bill 通融票据;空头票据
pHVDug3 accommodation party 汇票代发人
Hh](n<Bs account balance 帐户余额;帐户结余
JYjc^m account book 帐簿
1*9 Yy~w account collected in advance 预收款项
( AA@sN account current book 往来帐簿
xF) .S@ account of after-acquired property 事后取得的财产报告
*]q`:~u2 account of defaulter 拖欠帐目
oU3gy[wF;b account payable 应付帐款
N0lFx?4 account payee only [A/C payee only] 只可转帐;存入收款人帐户
`,pBOh|' account receivable 应收帐款
^{yb4yQ
0 account receivable report 应收帐款报表
P/~dY[6m account statement 结单;帐单;会计财务报表
5r8
[" account title 帐户名称;会计科目
G2[2y-Rv accountant's report 会计师报告
0j;|IU\ Accountant's Report Rules 会计师报告规则
HWoMzp5="3 accounting and auditing procedure 会计与审计程序;会计与核数程序
&flcJ` Accounting Arrangements 《会计安排》
~O./A-l accounting basis 会计基础
PTpCiiA@ accounting by Official Receiver 破产管理署署长呈交的帐目
$aXYtHI Accounting Circular 《会计通告》
"OUY^ cM accounting class 会计类别
X+emJ&Z$@ accounting date 记帐日期;会计结算日期
'%Oo1:wJ accounting for money 款项核算
$?: -A Accounting Officer 会计主任
RToX[R;1E accounting period 会计报告期;会计期
0=`aXb- accounting policy 会计政策;会计方针
z}5'TV=^ accounting practice 会计惯例
0_y&9Te accounting principle 会计准则
PK?}hz accounting record 会计记录
P'_ aNU accounting report 会计报告
xop\W4s_ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
`,GFiTPd Accounting Society of China 中国会计学会
K24y;968 accounting statement 会计报表
Q4ii25]* accounting system 会计制度;会计系统
IP !zg|c, accounting transaction 会计事项;帐务交易
IMSm accounting treatment 会计处理
QKz2ONV=) accounting year 会计年度
Q(8W5Fb? accretion 增值;添加
c$A}mL_ accrual 应计项目;应累算数目
6x;"T+BSSS accrual basis 应计制;权责发生制
\hzx? accrual basis accounting 应计制会计;权责发生制会计
)Knsy accrue 应累算;应计
8v;T_VN accrued benefit 应累算利益
n!b*GXb\ accrued charges 应计费用
$[=`*m accrued cumulative preference share dividend 应累算的累积优先股股息
?K}KSJ6_ accrued expenses 应累算费用
JLyFkV/
accrued interest payable 应付利息;应计未付利息
84Hm
PPt accrued interest receivable 应收利息;应计未收利息
WFeaX7\b accrued right 累算权益
5U<o%+^El accruing profit 应累算的利润
A]V<K[9:b accumulated fiscal reserve 累积财政储备
mW_A3S5 accumulated profit 累积利润;滚存溢利
Q%GLT,f1. accumulated reserve 累积储备
^eYJ7&t accumulation of surplus income 累积收益盈余
C$c.(5/O acquired assets 既得资产
5o(=?dXm4 acquisition 收购;购置;取得
78b9Sdi& acquisition cost 购置成本
=(k0^#++G acquisition expenses 购置费用
hU2N{Ac acquisition of 100% interest 收购全部股权
tK <)A) acquisition of control 取得控制权
@D<Q'7mLh acquisition of fixed assets 购置固定资产
~b4fk^u`+ acquisition of shell “买壳”
}>j1j^c1=' acquisition price 收购价
?~Vev D act of God 天灾
Ug O \+cI acting partner 执事合伙人
Z3T26Uk active market 买卖活跃的市场;交投畅旺的市场;旺市
7xT<|3 I active partner 积极参与的合伙人
9>@"W- active trading 交投活跃
^h|'\-d\ actual circulation 实际流通
n_] OYG>U actual cost 实际成本
eP3 itrH( actual expenditure 实际开支;实际支出
:\1&5Pm] actual income 实际入息;实际收入;实际收益
9Bmgz =8 actual market 现货市场
JeCEj=_Z actual price 现货价;实际价格
X_|} b[b actual profit 实际利润
}fxH>79g actual quotation 实盘;实际价位;实际报价
-3b0;L&4>x actual year basis 按实际年度计算
lu.2ZQE actuals 实货
Ki@8 actuarial investigation 精算调查
Ix5yQgnB}j actuarial principle 精算原则
0MzHr2?'P actuarial report 精算师报告
3?/} Actuarial Society of Hong Kong 香港精算学会
|y=D^NTG actuarial valuation 精算师估值
cKy%0oTla actuary 精算师
1$2Rs-J ad referendum agreement 暂定协议;有待覆核的协定
AB#hhi# ad valorem duty 从价税;按值征税
tbk9N( R ad valorem duty system 从价税制
[K9q+ ad valorem fee 从价费
WCWBvw4&"{ ad valorem tariff 从价关税
\J\1i=a-= additional allowance 额外免税额
'XQv> J additional amount for unexpired risk 未过期风险的额外款额
g-(xuR^* additional assessable profit 补加应评税利润
IweQB} d additional assessment 补加评税
+l3
vIN additional commitment 额外承担
EGMcU|yL additional commitment vote 额外承担拨款
@o^sp|k ! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
#QDV_ziE5 additional dependent parent allowance 供养父母额外免税额
Y2D)$ additional provision 额外拨款
nocH~bAf2 additional stamp duty 附加印花税
pcl_$2_ additional tax 补加税罚款;补加税款
SoY&R= Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
F;NZJEy adjudged bankrupt 被裁定破产
,[hJi3xM adjudicated bankrupt 裁定破产人
_bz,G"w+: adjudication fee 裁定费;评定印花税额手续费;评估契据费
NAocmbfNz adjudication of bankruptcy 裁定破产;宣告破产
nMbV{h , adjudication of insolvency 裁定无力偿还债务
jKQP0 t- adjusted actual 经调整的实数;调整后的实数
?^+|V,< adjusted current assets 经调整的流动资产;调整后的流动资产
'}Y8a$(;V adjusted figure 经调整的数字;调整后的数额
_1JvA- adjusted liabilities 经调整的负债;调整后的负债
q.X-2jjpx: adjusted loss 经调整的亏损;调整后的亏损
J/*[wj 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
e
O}mZN adjusted profit 经调整的利润;调整后的利润
&\K#UVDyhh adjusted surplus 经调整的盈余额;调整后的盈余额
wIiT
:o adjusted value 经调整的价值;调整后的价值
V)Xcn'h adjustment 调整;修订;理算〔保险〕
WL~`L!_. A adjustment centre 调剂中心
DpR%s",Q adjustment lag 调整过程的时间差距;调整时差
i!nl%% adjustment mechanism 调整机制
8UZEC-K adjustment of loss 亏损调整
JZ7-?
o adjustment process 调整过程;调整程序
Y+7v~/K= adjustment range 调整幅度
Fy@D&j administered exchange rate 受管制汇率
d$Xvax,C Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
U\z+{]<< administration expenses 行政费用
w/<hyEpxg administration fee 手续费;行政费
n#fg7d% administration in bankruptcy 破产管理
0?sp administration order 遗产管理令
Aws
TDM administrator 管理人;遗产管理人
_[7uLWyC9 administrator of the estate 遗产管理人
zBR]bk\ admission of debt 债项承认书
+$'/!vN admission of proof 接纳债权证明
BW;u?1Xa advance 放贷款项;垫付款项;预支款项;预付款项
_B[(/wY advance account 暂支帐目;预付款帐户
yiU dUw/ advance compensation 预付补偿金
32Z4&~I advance from shareholder 股东垫款
dA~6{*) advance pending reimbursement 预支以待日后付还
h 2zCX advanced economy 先进经济体系
sOW|TN>y\ advancement 预付;预付财产
J.d `tiN advances warrant 垫款令
w?C\YKF7 advancing 贷出
?m.4f&X adverse balance 逆差
Cu:-< adverse exchange 逆汇
h^)2:0#{I advertisement addressed to shareholders 在报章刊登的致股东通告
dd+).* advice for collection 托收通知书
xVPGlU advice of drawing 提款通知书;汇票通知书
I|:j~EY advice of payment 付款通知
aU! UY( Advisory Committee [Securities and Futures Commission]
@mazwr{B 谘询委员会〔证券及期货事务监察委员会〕
-wt2ydzos Advisory Committee on Diversification 经济多元化谘询委员会
b,W'0gl affidavit 誓章;遗产申报誓章
wtKh8^:YD affidavit of no receipt 述明无收款的誓章
]=3O,\ affiliate 联号;联营公司;附属公司
`xr%LsNn affiliated company 附属公司;联号;联营公司
+1%6-g4" affirmation [estate duty] 非宗教式宣誓〔遗产税〕
7$;$4.' affordability 负担能力
)wRD African Development Bank [AfDB] 非洲开发银行
{1+H\(v after-acquired property 事后取得的财产
FRW.
after-hours dealing 市后交易
8FITcK^ after-tax profit 税后盈利;税后利润;税后溢利
A0ToX) |C agency agreement 代理协议
!Z ZA I_N agency expenses 代理机构的开支
SOL=3hfb^ agency fee 代理费
>vU
Hf`4T Agency Law 《代理法》
bW]+Og agent 代理人;承销人
+*q@= P, agent of company 公司代理人
/~[R
u agent's fee 代理人费;经纪费
>>r:L3 <! aggregate 总计;总数;总体数字
*Y ZLQT aggregate amount 总款额;总额
P.:T
zk6 aggregate assets and liabilities 总体资产与负债
e{,/ aggregate at constant price 按固定价格计算的总体数字
){:aGGtko aggregate demand 总需求
v(O.GhJ@ aggregate gross position 总持仓量
;=OH=+Rl aggregate limit 总限额
5PPpX =\ aggregate of salaries tax 合计薪俸税
oX~CTunP aggregate performance 总体表现;总体业绩
wW4S@m aggregate supply 总体供应
i]z
i[Zo$ aggregate surplus 总盈余
h(-&.Sm")H aggregate total 整体总额
S8VR# aggregate value 总值;合计价值
i.] zq aggregated basis 合计基准
'Ot[q^,KRG aggregated net chargeable income 合计应课税入息实额
l?o-
p aggregation 合并计算;合计;总和
4o3GS8 aggregation of incomes of husband and wife 夫妇入息合并计算
Izu.I_$4 aggregation of property 财产的总和
%K7}yy&9C agio 差价;贴水
cw.7YiU Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
(% P=#vZ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Ev16xL8B 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
wrU[#g,uvr Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
-wfV 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
*zWn4BckN Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
'r%oOZk)z 《香港政府和大韩民国政府关于相互促进和保护投资协定》
A\)X&vR[6 agreement for a settlement 授产协议
h'p0V@!N agreement for assignment 转让协议
MV}]i@V agreement for sale 售卖协议;买卖协议
`%3p.~> agreement for sale and purchase 买卖协议
ErC[Zh"'' agreement for the payment of interest 支付利息协议
Cj+=9Dc agreement for the repayment of money 还款协议
CdO-xL6F agreement of reinsurance 再保险协议
$NHWg(/R@ Agricultural Bank of China 中国农业银行
pt#[.n#f air passenger departure tax 飞机乘客离境税
|5Pbc&mH8A Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
]o$/xP airport tax 机场税
rUjr'O0 alcohol duty 酒精税
Pa +BE[z alienation 让与;让渡;转让
w)n]}k alimony 生活费;赡养费
z%tu6_4j All Ordinaries Index [AOI] 所有普通股指数
S+Yg!RrNqj all risks 全险;综合险
tqCg<NH.!m All Sales Record for Stock Market 《股票市场成交报告》
[@Y q^.6t Allied Capital Resources Limited 新联财务有限公司
C6~dN&q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
bobkT|s^s allocation letter 拨款信件
I:<R@V<~# allocation of fund 分配款项;预留款项
bf/loMtD allocation of profit 利润分配;溢利分配
?y)X $D^ allocation warrant 拨款令
XD }_9p allotment 分配;配股
eB*8)gYh allotment notice 股份配售通知;配股通知
u0b-JJ7)BQ allotment of shares 股份分配
RfG$Px ' allowable 可获宽免;免税的
+hgCk87%# allowable business loss 可扣除的营业亏损
^^l"brPa allowable expenses 可扣税的支出
9G+rxyWMW allowance 免税额;津贴;备抵;准备金
D:tZiS=0 allowance for debts 债项的免税额
.`N`M9 allowance for depreciation by wear and tear 耗损折旧免税额
'Y\"^'OU\ allowance for funeral expenses 殡殓费的免税额
ZF(=^.gc allowance for inflation 为通货膨胀而预留的款项;通胀准备金
{C6;$#7P allowance for repairs and outgoings 修葺及支出方面的免税额
W2h[NimU allowance to debtor 给债务人的津贴
z&,sm5Lb alteration of capital 资本更改
bU`yymf{L alternate trustee 候补受托人
$:II@= amalgamation 合并
#/<Y!qV& ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[_b='/8 ambit of charges 征税范围;收费范围
}Xv1KX' amended valuation 经修订的估值
1iL
xXd American Commodities Exchange 美国商品交易所
}F6b ] American Express Bank Limited 美国运通银行
XF$]KAL0 American Stock Exchange 美国证券交易所
Tk&9Klo amortization 摊销
%nf=[f amount due from banks 存放银行同业的款项
g8A{aHb1} amount due from banks abroad 存放海外银行同业的款项
!13
/+ u amount due from holding companies 控股公司欠款
u#k,G` amount due from local banks 存放本港银行同业的款项
&W//
Ox
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iGVb.=) amount due to banks abroad 海外银行同业的存款
#-j!
;? amount due to holding companies 控股公司存款
S@NhEc amount due to local banks 本港银行同业的存款
M|e
n>P amount due to outport banks 外埠银行同业的存款
(Gc`3jJ amount for note issue 发行纸币的款额
=3dbw8I amount of bond 担保契据的款额
<|Eby!KXR amount of consideration 代价款额
|S`yXsg amount of contribution 供款数额
'xoE
[0! amount of indebtedness 负债款额
@k6}4O?{ amount of principal of the loan 贷款本金额
f?zK" amount of rates chargeable 应征差饷数额
=2]rA amount of share capital 股本额
-01 1U! amount of sums assured 承保款额
SliQwm5 amount of variation 变动幅度
D s,"E#? amount of vote 拨款数额
h=r<
B\Pa amount payable 应付款额
P3ev4DL amount receivable 应收款额
L4*fF Amsterdam Stock Exchange 阿姆斯特丹证券交易所
K |} ]< analysis 分析
Tc5OI' -V ancillary risk 附属风险
?V:]u3 annual account 周年帐目;周年帐目报表;年度决算;年结
`+Z#*lj|@ annual accounting date 年结日期
bK$D lBZ annual allowance 每年免税额;年积金;年度津贴;年津
`yXx[deY annual balance 年度余额
0*/ r' annual disposable income 每年可动用收入
^1yTL5#:Vw annual estimates 周年预算
f<4q ]HCa annual fee 年费
s1 ^mk] annual general meeting 周年大会
NF(IF.8G annual growth rate 年增率;每年增长率
5@t uo`k annual long-term supplement 长期个案每年补助金
wp*&&0O! annual pensionable emolument 可供计算退休金的年薪
7a]Zws annual report 年报
gXLZ) >+A+ Annual Report on the Consumer Price Index 《消费物价指数年报》
:Z]hI+7 annual return 周年报表;周年申报表;每年报税表格
<bXWkj Annual Return Rules 《周年报表规则》
E(3+o\w annual review of consumer prices 每年消费物价回顾
Vt)\[Tl~ annual roll-forward basis 逐年延展方式
Fp6[W5>(- annual salary 年薪
+'Y(V& annual statement 年度报表;年度决算表
+;wqX]SD & 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
=
EChH@3 annuitant 年金受益人
9eN2)a/ annuity 年金
o- QG&
] annuity contract 年金合约
K!D!b'|bb annuity on human life 人寿年金
Pzm!`F^r} antecedent debt 先前的债项
K9O,7h:x ante-dated cheque 倒填日期支票
FDd>(!> anticipated expenditure 预期开支
E<#4G9O< anticipated net profit 预期纯利
ZR-s{2sl anticipated revenue 预期收入
CBnouKc: anti-inflation measure 反通货膨胀措施
.Lr)~ anti-inflationary stance 反通货膨胀立场
G<^]0`"+)t apparent deficit 表面赤字
+=*m! 7Mr apparent financial solvency 表面偿债能力
[T[9*6Kt apparent partner 表面合伙人
6:@t=C application for personal assessment 个人入息课税申请书
1s}NQ3 application of fund 资金应用
CX ]\Q-y application to release as liquidator and to destruct the books of accounts and documents
2HK 申请免除清盘人职务及毁灭帐簿与文件
kGuk
-P appointed actuary 委任精算师
$sL|'ZMbS appointed auditor 委任核数师;委任审计师
q>|[JJ*6_N appointed trustee 委任的受托人
&A9A#It appointer 委任人
#C,f/PXfaB apportioned pro rata 按比例分摊
bu"68A;> apportionment 分配;分摊
ic0v*Y$ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
,+f0cv4 apportionment formula 分摊方程式
m~j\?mb{+ apportionment of estate duty 遗产税的分摊
~Riu*< appraisal 估价;评估
01{r^ZT`RH appreciable growth 可观增长
?y*+^E0 appreciable impact 显着影响
6`4W, appreciable increase 可观增长
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`O appreciation 增值;升值
`k}l$ih`X appreciation against other currencies 相对其他货币升值
,8xP8T~Kmv appreciation of the exchange value of Hong Kong dollar 港元汇值上升
kF+ }.x% appreciation tax 增值税
>xZhK63C/ appropriation 拨款;拨用;拨付
VM]GYz|#] appropriation account 拨款帐目
APtselC Appropriation Bill 拨款法案
ueE?"Hk appropriation-in-aid system 补助拨款办法
n:bB$Ai2 approved assets 核准资产
9"HmHy&:E approved basket stock 认可一篮子证券
\Ul.K!b7 approved budget 核准预算
|DFvZ6} approved charitable donation 认可慈善捐款
e@,u`{C[ approved charitable institution 认可慈善机构
:Hf0Qx6 approved currency 核准货币;认可货币
io9xI3{ approved estimates 核准预算
# +QWi0B approved estimates of expenditure 核准开支预算
InPy:} approved overseas insurer 核准海外保险人
~[uV approved overseas trust company 核准海外信托公司
CmJ?_> approved pooled investment fund 核准汇集投资基金
pg?i F1 approved provident fund scheme 认可公积金计划
pe!dm}!h[ approved provision 核准拨款
x'M^4{4[ approved redeemable share 核准可赎回股份
I>kiah* approved regional stock 认可地区性证券
hM36QOdm approved retirement scheme 认可退休金计划
`z?KL(rI approved subordinated loan 核准附属贷款
=,AC%S_D~ arbitrage 套戥;套汇;套利
gaw4NZd)0 arbitrageur 套戥者;套汇者
hLyTUt~\L arbitrary amount 临时款项
WBw
M;S#% arrangement 措施;安排;协定
I| W'n-4Y arrears 欠款
:zj9%4A arrears of pay 欠付薪酬
2-$bh arrears of revenue 逾期未收税款;逾期未收的帐项
[j=,g-EOA articles of association 组织章程;组织细则;组织章程细则
?}=-eJ(7e Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
Q_QKm0! ascertainment of profit 确定利润
4#@W;' "Asia Clear" “亚洲结算系统”
62MRI Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@QVqpE<| Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
oTF^<I-C Asian Development Fund [ADF] 亚洲发展基金
TDAWI_83- Asian dollar bond 亚洲美元债券
.B 85!lCF Asian dollar market 亚洲美元市场
P>{US1t Asian dollar rate 亚洲美元利率
42V,PH6o Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
83
i1 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Z@uTkqG) asked price 沽盘;喊价;索价;卖方报价
^nHB1"OCV assessable income 应评税入息
c?!YFm assessable loss 应评税亏损
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4\o assessable profit 应评税利润
Wa[x`:cT?u assessable value 应评税值
VDByj "% assessed profit 估定利润
atLV`U&t assessed value 经评估价值
uq !; assessment 评税;评定;估价;评税单
<$i"zb assessment number 评税编号;估价编号
zd*3R+>U'> assessment of additional tax 补加税评税
$N}/1R^?r assessment of performance 业绩评估;实绩评价
tjZ \h= Assessor 评税主任
i<4>\nc asset price bubbles 资产价格泡沫
pKt-R07* asset-backed securities 具资产保证的证券
)YzH k ;( assets accretion 资产增值
XMN?;Hj> assets and liabilities 资产与负债
6o=qJ`m[? assets betterment statement 资产递增表;资产改进表
xH_A@hf; assets lending 实物放款;有抵押贷款
Lh8bQH assets of the company passing on the death 死者去世时转移的公司资产
=zeFK_S! assets pledged as security for liabilities 用作负债抵押的资产
]UX`=+{ assets portfolio 资产投资组合
5q|+p?C assets price 资产价格
5:Yck< assets quality 资产质素
c Ndw9?Z assets realization 资产变现
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(DxN assets refinancing arrangement 资产再集资安排
V&Xi> X8 assets securitization 资产证券化
y4xT:G/M assets situated outside Hong Kong 在香港以外地方的资产
E /fw?7eQ assets stripping 削减资产;拆卖资产
4GG1E. z} assets value 资产值
QU^/[75Ea0 assignee 承让人
xab]q$n]k assignment 转让;转让书;转让契
87QZun% assignment of interest 权益转让
ds*m6#1b assignment of letters patent and trade mark 专利证书及商标转让
O^.%C`* assignment of property 物业转让;物业转让书
<u/a`E? assignment right 转让权
_4P;+Y assignor 转让人
Q7,EY / associate 有联系的人;有关连人士;相联者;合伙人;联系人
xn(+G$m Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
b!i`o%Vb associate member 附属会员
e#>tM associated body corporate 相联法人团体
T*h!d(
associated company 相联公司;联属公司
D4< -8 associated corporation 相联法团
ss?] Association of Chartered Certified Accountants [ACCA] [United Kingdom]
m"lE&AM64p 公认会计师公会〔英国〕
\*f;!{P{ Association of Futures Exchange Brokers 香港期货经纪协会
az0cS*@ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
1<xcMn0et association of underwriters 承保人组织
79)A%@YHQQ assumption of control 接管
B0f_kH~p~ assurance 担保;保险;转易;转易书
"'['(e+7 assurance of interest 权益的转易
=2^Vgc at 19XX price 按一九XX年价格计算
}qc#lz at a discount 按赔价计算;按贴水价格计算;打折扣
I"Q#IvNw at a premium 按溢价计算;按升水价格计算
%x&F4U at call 通知付款;按通知
dCB&c^ at constant market price 按固定市价计算
U?bG`. X at constant price 按固定价格计算
K!3{M!B at cost 按成本计算
Y)$52m5rM at current market price 按当时市价计算;按现时市价计算
QJx9I_ at current price 按当时价格计算;按现时价格计算
DdBxqkh at factor cost 按要素成本计算;按生产要素成本计算
,LhEshf at money-of-the-day price 按付款当日价格计算
-#hK|1] at or better 按指定或较佳价位〔买卖指令〕
Q]< (bD.7 at par 按面值计算;平价
+"'F Be at sight 见票即付
]]>nbgGn# at the close 按收市盘
H76E+AY at the opening 按开市盘
/&CUspb attestation 见证;见证条款
CV '&4oq at-the-money option 平价期权
*"1~bPl attorney 受权人;受托代表人
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x. attornment 新拥有人承认书
l`SK*Bm~< attributable profit 可归属利润
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<J6-J attributable share value 可归属股份价值
|<sf:#YzY& Auckland Stock Exchange 奥克兰证券交易所
K!GUv{fp auction 拍卖
Z[Wlyb0 auctioneer 拍卖商
|5W8Q|>% audit 审计;核数
,{?wKXJ}L! Audit Commission 审计署
)))2fskZ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
#nKRTb+{ 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〕
g^1r0.Sp{8 audit review 帐目审查
f%c06Un= Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
"X`RQ6~]> audited account 审计帐目;经审计的帐目
BsKbn@'uC audited annual account 经审计的周年帐目
p~h4\.*` audited balance sheet 经审计的资产负债表
t) LU\! auditor 核数师;核数主任;审计师
IWQ&6SDW$z auditor's certificate 核数师证明书;审计师证明书
y =R
aJm auditor's report 核数师报告;审计师报告
NdZ)[f:2 Aussie bond 澳元债券
}d_<\ austerity budget 紧缩预算
L#n}e7Y9 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
H ZPcd_( Australia All Ordinaries Index 澳洲所有普通股票指数
L^lS^P Australian Dollar [AUD] 澳元
tyB)HF Australian Options Market 澳大利亚期权市场
8$ic~eJ Australian Securities Commission 澳洲证券事务监察委员会
1YFeVMc Australian Society of Certified Practising Accountants 澳洲执业会计师公会
(#oYyM] Australian Stock Exchange 澳大利亚证券交易所
2xDQ:=ec Austrian Schilling [ATS] 奥地利先令
J==}QEhQ{ authentication 认证;鉴证
?FN9rhAC authority to purchase 委托购买证;委购书
z
OtkC3hY authorization 认可;核准;授权;授权书
f3!n$lj authorization by direction 指示授权
h6g:(3t6m authorization by instruction 指令授权
L/BHexOB authorization by warrant 令状授权
!}ilN 1> authorization of unit trust 单位信托的认可
{gsW(T>) authorized agent 指定代理人
3!aEClRtq authorized capital 法定资本
?9p$XG authorized clerk 出市员
(v!mR+\x authorized dealer 认可交易商
!nwbj21% authorized financial institution 认可财务机构
SZ/(\kQ6 authorized fund 认可基金
\*uugw,\y authorized fund house 获授权的基金公司;认可基金公司
@l{I[pp authorized institution 认可机构
)S2iIi;Bq authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
EY~7oNfc`R authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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tGiTzzp authorized insurer 获授权保险人;获认可承保人
UxeL
cUP authorized investment 特准投资项目
y1iX!m~) authorized person 获授权人
?;^5ghY$ authorized representative 获授权代表
(k8Z=/N~ authorized share capital 法定股本
/_q#ah automated quotation system 自动报价系统
M|k&TTV Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
vO]J]][ 自动交易系统〔香港期货交易所有限公司〕
'*4iqPR; automatic adjustment mechanism 自动调整机制
MI\]IQU automatic adjustment system 自动调整系统
Ir/:d]N* Automatic Clearing House 自动票据交换所
-bA!PeI automatic exchange rates accumulation system 自动化汇率累集系统
"qS!B.rt: Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
>b>gr OX automatic teller machine [ATM] 自动柜员机
UT4f (Xo autopay 自动转帐
P{cos&X| available assets 可用资产
1aq2aLx available fiscal reserve 现存财政储备
80}4/8 available profit 可用利润
kbhX?; <` Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
VD/&%O8n average 平均;平均数;海损
Lyr2(^#: average basic salary 平均基本薪金
G?<pBMy average consumer expenditure 平均消费开支;一般消费开支
LJWTSf"f? average cost 平均成本
_dr*`yXi average cost of land production 增辟土地平均成本
3za`>bUN average daily turnover 平均每日成交额
j7}lF?cJ2 average daily wage rate 平均每日工资率
i:d`{kJ|[ average expenditure pattern 平均开支模式
,Aj }]h\L average growth rate 平均增长率
wu 2:'y>n average net fixed assets 固定资产平均净值
#EG?9T average of relatives 相对价格平均数
1i3V!!r average price 平均价格
&hI>L average propensity to consume 平均消费倾向;一般消费倾向
vL$|9|W( average propensity to save 平均储蓄倾向;一般储蓄倾向
IcFK,y%1 average rate 平均率
f>niFPW" average revenue 平均收入;平均收益
A#35]V06 average stock 平均库存;平均存货
I8k average yearly rent 平均年租
\i0-o8q@I avoidance of double taxation 避免双重课税
A*F9\mjI5 avoidance of tax 避税