A:
h'T\gF E% A share A股;甲类股份
;
Sh|6 abatement of tax 减税;减扣免税额
nE::9Yh8z ABN AMRO Bank N.V. 荷兰银行
'6
w|z^ above-the-line expenditure 线上项目支出;经常预算支出
zCPjuS/~
Q above-the-line receipt 线上项目收入;经常预算收入
1NJ*EzJ~? ABSA Asia Limited 南非联合亚洲有限公司
Ya\G/R absolute change 绝对数值变更
_%<7!|" absolute expenditure 实际开支
KGK8;Q,O absolute guideline figure 绝对准则数字
_H:SoJ' absolute interest 绝对权益
(;Lz`r' absolute order of discharge 绝对破产解除令
ux{OgFfi absolute profit margin 绝对利润幅度
XwlUkw"q absolute value 实值;绝对值
w_A-:S
5C absolutely vested interest 绝对既得权益
AGrGZ7p] absorbed cost 已吸收成本;已分摊成本
F fl`;M absorption 吸收;分摊;合并
1\zI#"b ^ absorption rate 吸收率;摊配率;分摊率
Zj`eR\7~ ACB Finance Limited 亚洲商业财务有限公司
TX;OA"3=\- acceptable form of reciprocity 合理的互惠条件
Ig$5Ui acceptable rate 适当利率;适当汇率
n>Zkx+jLj< acceptance agreement 承兑协议
=U|J{^ >I acceptance for honour 参加承兑
Oi
l>bv8 acceptor 承兑人;接受人;受票人
l 4~'CLi acceptor for honour 参加承兑人
MY1
tYO accident insurance 意外保险
R Af+%h* Accident Insurance Association of Hong Kong 香港意外保险公会
&QCqaJ- accident insurance scheme 意外保险计划
S,Tm=} wj accident year basis 意外年度基准
I|iI
,l/9 accommodation 通融;贷款
swlxV@NQ accommodation bill 通融票据;空头票据
qxd{c8 accommodation party 汇票代发人
P`U5kNN account balance 帐户余额;帐户结余
Uc7X) account book 帐簿
L~vNW6#W account collected in advance 预收款项
z[OW%(vrm account current book 往来帐簿
H]@Zp"7 account of after-acquired property 事后取得的财产报告
(m.]0v*&c account of defaulter 拖欠帐目
1Rl`}7Km account payable 应付帐款
rKi)VVkx_ account payee only [A/C payee only] 只可转帐;存入收款人帐户
!?Ow"i-lp account receivable 应收帐款
_k6N(c2Nd account receivable report 应收帐款报表
jzzVZ%t account statement 结单;帐单;会计财务报表
7B7I'{d account title 帐户名称;会计科目
Gg,,qJO accountant's report 会计师报告
t}*teo[ Accountant's Report Rules 会计师报告规则
3PBg3Y$ accounting and auditing procedure 会计与审计程序;会计与核数程序
!gJAK<]iW Accounting Arrangements 《会计安排》
R<JI accounting basis 会计基础
Hi.JL accounting by Official Receiver 破产管理署署长呈交的帐目
>@]E1Qfe Accounting Circular 《会计通告》
;'p0"\SV accounting class 会计类别
73N%_8DH accounting date 记帐日期;会计结算日期
a.w,@!7 accounting for money 款项核算
1d-j_H`s Accounting Officer 会计主任
%NxNZe accounting period 会计报告期;会计期
<NS=<'U accounting policy 会计政策;会计方针
xbn+9b accounting practice 会计惯例
4b7}Sr=` accounting principle 会计准则
S0p]:r";x accounting record 会计记录
E 8,53$ accounting report 会计报告
I0OsaX' Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Prjl ;[I} Accounting Society of China 中国会计学会
X*FK6,Y|( accounting statement 会计报表
: PQA9U| accounting system 会计制度;会计系统
O7rm( accounting transaction 会计事项;帐务交易
O#u)~C?)8 accounting treatment 会计处理
~ RTjcE accounting year 会计年度
@h^5*M accretion 增值;添加
gdkO|x accrual 应计项目;应累算数目
hA/FK accrual basis 应计制;权责发生制
8U\ +b?} accrual basis accounting 应计制会计;权责发生制会计
ncS^NH(& accrue 应累算;应计
rEddX accrued benefit 应累算利益
S93NsrBbY accrued charges 应计费用
C"0gAN accrued cumulative preference share dividend 应累算的累积优先股股息
bS0^AVA accrued expenses 应累算费用
QouTMS-b accrued interest payable 应付利息;应计未付利息
guFR5>-L accrued interest receivable 应收利息;应计未收利息
=YPWt>\a} accrued right 累算权益
Y z%= accruing profit 应累算的利润
A.z~wu%( accumulated fiscal reserve 累积财政储备
a?+) K accumulated profit 累积利润;滚存溢利
RsrZ1dhPvV accumulated reserve 累积储备
?%;uR#4 accumulation of surplus income 累积收益盈余
Xwx;m/ acquired assets 既得资产
kTFN.kQx@ acquisition 收购;购置;取得
1u&P,&T acquisition cost 购置成本
C ,fIwqOr3 acquisition expenses 购置费用
M_*w)< acquisition of 100% interest 收购全部股权
e@F&/c acquisition of control 取得控制权
yChC&kX
Z+ acquisition of fixed assets 购置固定资产
7a@V2cr@ acquisition of shell “买壳”
,ew<T{PL acquisition price 收购价
",~3&wx act of God 天灾
'# (lq 5
c acting partner 执事合伙人
?$r+#'asd( active market 买卖活跃的市场;交投畅旺的市场;旺市
3&2,[G04 active partner 积极参与的合伙人
U][.ioc active trading 交投活跃
V(w[`^I>~ actual circulation 实际流通
^P{'l^CVX actual cost 实际成本
hXMC!~Th actual expenditure 实际开支;实际支出
EaP#~x actual income 实际入息;实际收入;实际收益
+S3'ms actual market 现货市场
%81tVhg actual price 现货价;实际价格
`_<AZ{&& actual profit 实际利润
qTffh{q V actual quotation 实盘;实际价位;实际报价
-R&h?ec actual year basis 按实际年度计算
b_wb!_ actuals 实货
%lV>Nc|iz= actuarial investigation 精算调查
.h7b 4J actuarial principle 精算原则
sav2 .w actuarial report 精算师报告
CTPn'P=\C Actuarial Society of Hong Kong 香港精算学会
);,#H`' actuarial valuation 精算师估值
fcV/co_S6 actuary 精算师
[5m;L5 ad referendum agreement 暂定协议;有待覆核的协定
?*4]LuK6 ad valorem duty 从价税;按值征税
LO` (V ad valorem duty system 从价税制
4["}U1sG ad valorem fee 从价费
0udE\/4!^ ad valorem tariff 从价关税
TOBAh.1 additional allowance 额外免税额
kdWi!Hp additional amount for unexpired risk 未过期风险的额外款额
=}Cb?C[; additional assessable profit 补加应评税利润
lgnF\) additional assessment 补加评税
59EAqz[: additional commitment 额外承担
*[vf47)r! additional commitment vote 额外承担拨款
oh:t ex< additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
z<AQ;b additional dependent parent allowance 供养父母额外免税额
QQrvT,] additional provision 额外拨款
WP}__1!%u additional stamp duty 附加印花税
4Y-9W2s additional tax 补加税罚款;补加税款
o+aB[+ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
qrt+{5/t adjudged bankrupt 被裁定破产
H;$w^Tr adjudicated bankrupt 裁定破产人
,,{Uz)>'W6 adjudication fee 裁定费;评定印花税额手续费;评估契据费
:uI}"Bp adjudication of bankruptcy 裁定破产;宣告破产
N%Lh_2EzqV adjudication of insolvency 裁定无力偿还债务
F htf4 adjusted actual 经调整的实数;调整后的实数
9_TZ;e adjusted current assets 经调整的流动资产;调整后的流动资产
} [75`pC~O adjusted figure 经调整的数字;调整后的数额
e7hPIG adjusted liabilities 经调整的负债;调整后的负债
<BO|.(ys adjusted loss 经调整的亏损;调整后的亏损
'fg`td adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
~xHr/: adjusted profit 经调整的利润;调整后的利润
w$&10 adjusted surplus 经调整的盈余额;调整后的盈余额
y XS/3_A{ adjusted value 经调整的价值;调整后的价值
69IBG,N' adjustment 调整;修订;理算〔保险〕
s';jk(i3 adjustment centre 调剂中心
^ro?.,c T adjustment lag 调整过程的时间差距;调整时差
S++}kR);
adjustment mechanism 调整机制
ZZeqOu7^ adjustment of loss 亏损调整
u\Xi]pZ@X] adjustment process 调整过程;调整程序
"M? (Ax adjustment range 调整幅度
NtA}I)'SWU administered exchange rate 受管制汇率
lhxhAe Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
sL!6-[N administration expenses 行政费用
rc;| ,\ administration fee 手续费;行政费
@l@lE0 administration in bankruptcy 破产管理
UO!OO&l! administration order 遗产管理令
!\"C<*5 administrator 管理人;遗产管理人
!CsoTW9C: administrator of the estate 遗产管理人
SJy? ^ admission of debt 债项承认书
&Nec(q< admission of proof 接纳债权证明
\(;5YCCE advance 放贷款项;垫付款项;预支款项;预付款项
_`;6'}]s advance account 暂支帐目;预付款帐户
QY{f= advance compensation 预付补偿金
b [u_r,b advance from shareholder 股东垫款
,:,c
kul advance pending reimbursement 预支以待日后付还
9OTw6 advanced economy 先进经济体系
0J_Np advancement 预付;预付财产
40 :YJ_n advances warrant 垫款令
#}B~V3UD advancing 贷出
KIuYWr7& adverse balance 逆差
rW1>t+ adverse exchange 逆汇
\!631FcQ advertisement addressed to shareholders 在报章刊登的致股东通告
35c9c(A advice for collection 托收通知书
g0iV#i advice of drawing 提款通知书;汇票通知书
}7&;YAt advice of payment 付款通知
pR~PB Advisory Committee [Securities and Futures Commission]
i#Wl?(-i 谘询委员会〔证券及期货事务监察委员会〕
VW'e&v1 . Advisory Committee on Diversification 经济多元化谘询委员会
DVCc^5# affidavit 誓章;遗产申报誓章
k:d'aP3 affidavit of no receipt 述明无收款的誓章
-gC=%0sp\ affiliate 联号;联营公司;附属公司
.JH3,L"S^ affiliated company 附属公司;联号;联营公司
%K/rPhU affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Bp4QHv9xqL affordability 负担能力
KH@M &
>=^ African Development Bank [AfDB] 非洲开发银行
0"<gg5 after-acquired property 事后取得的财产
n#x{~oQc after-hours dealing 市后交易
3[8'pQ!& after-tax profit 税后盈利;税后利润;税后溢利
<xc"y|7X agency agreement 代理协议
qWP1i7]=/ agency expenses 代理机构的开支
Y$'fds4P agency fee 代理费
sG^b_3o)A Agency Law 《代理法》
6?hv,^ agent 代理人;承销人
Q.cxen agent of company 公司代理人
ZPMX19 agent's fee 代理人费;经纪费
(zTr/ aggregate 总计;总数;总体数字
u}u2{pO! aggregate amount 总款额;总额
3K54: aggregate assets and liabilities 总体资产与负债
9{>m04888 aggregate at constant price 按固定价格计算的总体数字
Nf$Y-v?i aggregate demand 总需求
tfdP#1E aggregate gross position 总持仓量
-EITz aggregate limit 总限额
.$?s :t aggregate of salaries tax 合计薪俸税
*D|6g|Hb aggregate performance 总体表现;总体业绩
h`5au<h< aggregate supply 总体供应
Q_@
Z.{ aggregate surplus 总盈余
~ae68&L6 aggregate total 整体总额
W'6*$Ron aggregate value 总值;合计价值
&<v#^2S3 aggregated basis 合计基准
Z\@vN[[ aggregated net chargeable income 合计应课税入息实额
xat)9Yb}0 aggregation 合并计算;合计;总和
=3& WH0 aggregation of incomes of husband and wife 夫妇入息合并计算
+z9;BPw% aggregation of property 财产的总和
aY"qEH7] agio 差价;贴水
44S<(Re 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》
W]rXt,{& Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
5bMVDw/ 《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》
"qwRcuHY Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
;r`[6[AG 《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》
SX*os$ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
A03PEaZO 《香港政府和大韩民国政府关于相互促进和保护投资协定》
N8m^h:b agreement for a settlement 授产协议
u8o!ncy agreement for assignment 转让协议
/V3*[ agreement for sale 售卖协议;买卖协议
qQVqS7 t agreement for sale and purchase 买卖协议
3>?ip; agreement for the payment of interest 支付利息协议
d~28!E+ agreement for the repayment of money 还款协议
vwP516EM agreement of reinsurance 再保险协议
(VC_vz- Agricultural Bank of China 中国农业银行
*Z{W,8h*s air passenger departure tax 飞机乘客离境税
Ue-HO Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
XFd[>U<X airport tax 机场税
sRY: 7>eg alcohol duty 酒精税
@ZT25CD alienation 让与;让渡;转让
+mAMCM2N alimony 生活费;赡养费
T@k&YJ
All Ordinaries Index [AOI] 所有普通股指数
t6js@Ih all risks 全险;综合险
:*Ckq~[Hg All Sales Record for Stock Market 《股票市场成交报告》
M@csB. ' Allied Capital Resources Limited 新联财务有限公司
4W^0K|fq all-items index [Consumer Price Index] 总指数〔消费物价指数〕
+IJpqFH allocation letter 拨款信件
/&ph-4\i allocation of fund 分配款项;预留款项
Lu-owP7nB allocation of profit 利润分配;溢利分配
@NX^__sa allocation warrant 拨款令
MA"iM+Ar allotment 分配;配股
]>:%:-d6 allotment notice 股份配售通知;配股通知
s31^9a allotment of shares 股份分配
~r@'k UXKK allowable 可获宽免;免税的
B?TAS allowable business loss 可扣除的营业亏损
Nz$OD_] allowable expenses 可扣税的支出
U6_1L,W allowance 免税额;津贴;备抵;准备金
r+
vtKb allowance for debts 债项的免税额
if_e$,dh~> allowance for depreciation by wear and tear 耗损折旧免税额
>,1'[)_ allowance for funeral expenses 殡殓费的免税额
)[zyvU. J3 allowance for inflation 为通货膨胀而预留的款项;通胀准备金
)w/f 'fq allowance for repairs and outgoings 修葺及支出方面的免税额
62Jn8DwAT allowance to debtor 给债务人的津贴
HlV3rYh alteration of capital 资本更改
,Hp9Gkm8I/ alternate trustee 候补受托人
VX;u54hS amalgamation 合并
mflI> J=g ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
`DJIY_{-2 ambit of charges 征税范围;收费范围
OE:t!66 amended valuation 经修订的估值
[IW@mn> American Commodities Exchange 美国商品交易所
m<OxO\ Mpf American Express Bank Limited 美国运通银行
d8Upr1_ American Stock Exchange 美国证券交易所
hRA.u'M amortization 摊销
.,EZ-&6{ amount due from banks 存放银行同业的款项
&I d^n amount due from banks abroad 存放海外银行同业的款项
S%Ja:0=}? amount due from holding companies 控股公司欠款
^hbh|Du amount due from local banks 存放本港银行同业的款项
)?4m} amount due to banks 银行同业的存款
'}XW amount due to banks abroad 海外银行同业的存款
c*\^61T amount due to holding companies 控股公司存款
yv'mV=BMJ! amount due to local banks 本港银行同业的存款
k&^Megcb amount due to outport banks 外埠银行同业的存款
u5idH),< amount for note issue 发行纸币的款额
EiT
raWV"O amount of bond 担保契据的款额
Jr1^qY`0+ amount of consideration 代价款额
FRfMtxvU amount of contribution 供款数额
s$Roe(J amount of indebtedness 负债款额
;z%& 3u/ amount of principal of the loan 贷款本金额
L.|GC7$0 amount of rates chargeable 应征差饷数额
D
Zh6/n#q amount of share capital 股本额
x<= ;=893 amount of sums assured 承保款额
SuuWrt}5 amount of variation 变动幅度
"~FXmKcX amount of vote 拨款数额
cYGZZC8 |K amount payable 应付款额
+>I4@1qC-| amount receivable 应收款额
rJNf&x%6 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
GWP"i77y0s analysis 分析
kZn!]TseN ancillary risk 附属风险
]enqkiS annual account 周年帐目;周年帐目报表;年度决算;年结
t`DUY3>36 annual accounting date 年结日期
sCnZ\C@u annual allowance 每年免税额;年积金;年度津贴;年津
EBebyQcon annual balance 年度余额
([$F5
q1TR annual disposable income 每年可动用收入
_I'O4s1S annual estimates 周年预算
ClfpA?vv annual fee 年费
?xeq*<qfI annual general meeting 周年大会
OU{PVF={
annual growth rate 年增率;每年增长率
9jvg[H annual long-term supplement 长期个案每年补助金
/M'b137 annual pensionable emolument 可供计算退休金的年薪
m"v` E7G annual report 年报
Ufo-AeQo Annual Report on the Consumer Price Index 《消费物价指数年报》
V=S`%1dLN annual return 周年报表;周年申报表;每年报税表格
8#oF7eE Annual Return Rules 《周年报表规则》
"@ox= annual review of consumer prices 每年消费物价回顾
uCUBs(iD annual roll-forward basis 逐年延展方式
_$Fi]l!f annual salary 年薪
[;X YT annual statement 年度报表;年度决算表
~I'Z=Wo Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
*X<De annuitant 年金受益人
jCa{WV:K} annuity 年金
}hBv?B2/1 annuity contract 年金合约
0+S:2i/G annuity on human life 人寿年金
VK|!aqA{b antecedent debt 先前的债项
T;FzKfT| ante-dated cheque 倒填日期支票
(@&| anticipated expenditure 预期开支
wvq<5gy} anticipated net profit 预期纯利
VD=$:F] anticipated revenue 预期收入
6XX5K@ anti-inflation measure 反通货膨胀措施
[KjQW/sb' anti-inflationary stance 反通货膨胀立场
c 9ghR0WM apparent deficit 表面赤字
xw?G?(WO apparent financial solvency 表面偿债能力
t zV"|s=o apparent partner 表面合伙人
JG4&eK$- application for personal assessment 个人入息课税申请书
$~`(!pa: application of fund 资金应用
Mz"kaO application to release as liquidator and to destruct the books of accounts and documents
-<<!eH 申请免除清盘人职务及毁灭帐簿与文件
i!Ne<Q appointed actuary 委任精算师
\SMH",u appointed auditor 委任核数师;委任审计师
h@Hmo^!9J appointed trustee 委任的受托人
9xu&n%L= appointer 委任人
C8n1j2G\ apportioned pro rata 按比例分摊
50'6l
X(v, apportionment 分配;分摊
?2G^6>O` Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!$d:k|b apportionment formula 分摊方程式
r@n% apportionment of estate duty 遗产税的分摊
{'X "9@ appraisal 估价;评估
1r.q]^Pq~ appreciable growth 可观增长
As>po+T* appreciable impact 显着影响
-eNi;u appreciable increase 可观增长
-><_J4 appreciation 增值;升值
T]i~GkD\ appreciation against other currencies 相对其他货币升值
2.:b appreciation of the exchange value of Hong Kong dollar 港元汇值上升
7tr.&A^c appreciation tax 增值税
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/AD appropriation 拨款;拨用;拨付
w{UU( appropriation account 拨款帐目
(m,O!935f Appropriation Bill 拨款法案
A"P1B] appropriation-in-aid system 补助拨款办法
q?t>!1c approved assets 核准资产
5aWKyXBIx approved basket stock 认可一篮子证券
z&-`<uV~ approved budget 核准预算
h?CNChRJs approved charitable donation 认可慈善捐款
NuXU2w~ approved charitable institution 认可慈善机构
F,EHZ,<V approved currency 核准货币;认可货币
"\V:W%23W{ approved estimates 核准预算
`[ne<F?e approved estimates of expenditure 核准开支预算
[S9n F approved overseas insurer 核准海外保险人
UbuxD }) approved overseas trust company 核准海外信托公司
wicg8[T=B approved pooled investment fund 核准汇集投资基金
PB9<jj; approved provident fund scheme 认可公积金计划
@B[=`9KF[ approved provision 核准拨款
m1`ln5(R approved redeemable share 核准可赎回股份
pYa<u,>pN approved regional stock 认可地区性证券
:Z+(H +lyZ approved retirement scheme 认可退休金计划
6!gGWn5>} approved subordinated loan 核准附属贷款
>! c^ arbitrage 套戥;套汇;套利
o-(jSaH :; arbitrageur 套戥者;套汇者
+~[19'GH arbitrary amount 临时款项
<4>6k7W arrangement 措施;安排;协定
bRIb'%=+GA arrears 欠款
<LLSUk/ arrears of pay 欠付薪酬
}u|0 arrears of revenue 逾期未收税款;逾期未收的帐项
1-b,X]i articles of association 组织章程;组织细则;组织章程细则
I]$kVa1iN Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
,$G89jSM ascertainment of profit 确定利润
"iKK&%W "Asia Clear" “亚洲结算系统”
CP?\'a"Kt Asia Commercial Bank Ltd. 亚洲商业银行有限公司
m.4y=69 & Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Q.8Jgel1 Asian Development Fund [ADF] 亚洲发展基金
Sa@Xh,y Z Asian dollar bond 亚洲美元债券
*J$=UG,u Asian dollar market 亚洲美元市场
m\k$L7O Asian dollar rate 亚洲美元利率
QVFa<>8/md Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
JEAqSZak# Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
y[$e]N asked price 沽盘;喊价;索价;卖方报价
RSkpf94` assessable income 应评税入息
'<@ PgO~ assessable loss 应评税亏损
w!xSYh') assessable profit 应评税利润
QR,i
b assessable value 应评税值
T*H4kM assessed profit 估定利润
66BsUA.h assessed value 经评估价值
'~a!~F~> assessment 评税;评定;估价;评税单
8EP^M~rv assessment number 评税编号;估价编号
RZz] .Nx assessment of additional tax 补加税评税
C( r?1ma assessment of performance 业绩评估;实绩评价
2Hq!YsJ4] Assessor 评税主任
c[;I\g asset price bubbles 资产价格泡沫
VX- f~ asset-backed securities 具资产保证的证券
0_Y;r{3m" assets accretion 资产增值
_mn4z+ assets and liabilities 资产与负债
jUfc&bi3 assets betterment statement 资产递增表;资产改进表
>M +!i+ assets lending 实物放款;有抵押贷款
EoY570PN assets of the company passing on the death 死者去世时转移的公司资产
T&{EqsI=B assets pledged as security for liabilities 用作负债抵押的资产
M,6AD] assets portfolio 资产投资组合
QX8N p{g- assets price 资产价格
.rMGI"
assets quality 资产质素
ZBnf?fU assets realization 资产变现
[qb#>P2G3 assets refinancing arrangement 资产再集资安排
\@80Z5?n assets securitization 资产证券化
4sva%Up assets situated outside Hong Kong 在香港以外地方的资产
WIbU^WJ0 assets stripping 削减资产;拆卖资产
7sFjO/a* assets value 资产值
uS&bfx2 assignee 承让人
/Db~-$K assignment 转让;转让书;转让契
1 8&^k| assignment of interest 权益转让
S]9xqiJW assignment of letters patent and trade mark 专利证书及商标转让
7zNyH(. assignment of property 物业转让;物业转让书
@ 8SYV}0H assignment right 转让权
<2R=!n@b\ assignor 转让人
5&VLq associate 有联系的人;有关连人士;相联者;合伙人;联系人
aFbA=6 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
GCIm_
n associate member 附属会员
fa6L+wt4O associated body corporate 相联法人团体
_H;ObTiB associated company 相联公司;联属公司
k!!o!r BS associated corporation 相联法团
3_D$6/i Association of Chartered Certified Accountants [ACCA] [United Kingdom]
0/*z]2 公认会计师公会〔英国〕
y6Rg@L&U Association of Futures Exchange Brokers 香港期货经纪协会
$A-b-`X Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
a{{([uZ association of underwriters 承保人组织
}5%!:= assumption of control 接管
0{jRXa-( assurance 担保;保险;转易;转易书
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MIo assurance of interest 权益的转易
kdv>QZ at 19XX price 按一九XX年价格计算
2R)Y}*VX at a discount 按赔价计算;按贴水价格计算;打折扣
le1'r>E$ at a premium 按溢价计算;按升水价格计算
s^E%Ukm at call 通知付款;按通知
K!'9wt at constant market price 按固定市价计算
he!e~5<@y at constant price 按固定价格计算
]pFYAe ? at cost 按成本计算
u9?85 at current market price 按当时市价计算;按现时市价计算
7o;}"Y1 at current price 按当时价格计算;按现时价格计算
uODpIxN at factor cost 按要素成本计算;按生产要素成本计算
J
\G8g,@ at money-of-the-day price 按付款当日价格计算
Y pp>7J/ at or better 按指定或较佳价位〔买卖指令〕
v/(< fI^ at par 按面值计算;平价
0/),ylCj at sight 见票即付
WJhI6lu at the close 按收市盘
f^',J@9@ at the opening 按开市盘
q 3
9RD attestation 见证;见证条款
"Z,'NL>& at-the-money option 平价期权
iJ#sg+ attorney 受权人;受托代表人
2.CI^.5& attornment 新拥有人承认书
Gm_Cq2PD( attributable profit 可归属利润
92S<TAdPP attributable share value 可归属股份价值
CjD2FnjT Auckland Stock Exchange 奥克兰证券交易所
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mO auction 拍卖
yA6"8fr auctioneer 拍卖商
K0b(D8! audit 审计;核数
I*'QD) Audit Commission 审计署
S=o Ab& Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
j'v2m 6/ 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〕
xeZ,}YP) audit review 帐目审查
A]W`r} Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
?-Oy/Y K audited account 审计帐目;经审计的帐目
Dd:Qotu audited annual account 经审计的周年帐目
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audited balance sheet 经审计的资产负债表
I=.98v% auditor 核数师;核数主任;审计师
yfi.<G)S auditor's certificate 核数师证明书;审计师证明书
)=2iGEVW auditor's report 核数师报告;审计师报告
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G$kh Aussie bond 澳元债券
gzi~BJ austerity budget 紧缩预算
\-c70v63X Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Azu$F5G!n Australia All Ordinaries Index 澳洲所有普通股票指数
:Oy9`vv Australian Dollar [AUD] 澳元
v vOG]2z Australian Options Market 澳大利亚期权市场
& [4Gv61 Australian Securities Commission 澳洲证券事务监察委员会
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3hXsA Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Un7jzAvQ Australian Stock Exchange 澳大利亚证券交易所
MdCEp1Z Austrian Schilling [ATS] 奥地利先令
:+en8^r% authentication 认证;鉴证
f%d7?<rw authority to purchase 委托购买证;委购书
U%"v7G- authorization 认可;核准;授权;授权书
sJMT _yt; authorization by direction 指示授权
]iYjS authorization by instruction 指令授权
td%EbxJK]` authorization by warrant 令状授权
V"k*PLt authorization of unit trust 单位信托的认可
Y}ITA=L7 authorized agent 指定代理人
2Fp.m}42i( authorized capital 法定资本
7H9&\ur9+ authorized clerk 出市员
n:' Mpux authorized dealer 认可交易商
/tDwgxJ authorized financial institution 认可财务机构
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.{ authorized fund 认可基金
x2(hp authorized fund house 获授权的基金公司;认可基金公司
F0])g authorized institution 认可机构
sBB>O@4 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
r+d%*Dx authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
QGn3xM66 authorized insurer 获授权保险人;获认可承保人
"0pu_ authorized investment 特准投资项目
IL*C/y authorized person 获授权人
"Lw[ $ authorized representative 获授权代表
~X)Aw3}F authorized share capital 法定股本
#]cO]
I automated quotation system 自动报价系统
M qFuZg Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
w+z~Mz}Vz 自动交易系统〔香港期货交易所有限公司〕
Xu2:yf4No* automatic adjustment mechanism 自动调整机制
"NMX>a,( automatic adjustment system 自动调整系统
`[X5mEe Automatic Clearing House 自动票据交换所
jgK8} C automatic exchange rates accumulation system 自动化汇率累集系统
+?DP r Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
MZl6J automatic teller machine [ATM] 自动柜员机
^yyL4{/ autopay 自动转帐
vYcea available assets 可用资产
NirG99kyo available fiscal reserve 现存财政储备
r[ni{& available profit 可用利润
ot8UuBq Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
!.Eua3:V* average 平均;平均数;海损
MV'q_{J average basic salary 平均基本薪金
h3[^uYe average consumer expenditure 平均消费开支;一般消费开支
f#FAi3 average cost 平均成本
n&y'Mb
PB average cost of land production 增辟土地平均成本
>kU$bh.( average daily turnover 平均每日成交额
$oDc average daily wage rate 平均每日工资率
w|lA%H7`J average expenditure pattern 平均开支模式
4$~eG"wu average growth rate 平均增长率
{mr!E average net fixed assets 固定资产平均净值
6F
!B;D -Q average of relatives 相对价格平均数
j0_)DG average price 平均价格
nc4KeEl average propensity to consume 平均消费倾向;一般消费倾向
#{-B`FAQ average propensity to save 平均储蓄倾向;一般储蓄倾向
J!YB_6b average rate 平均率
5%Hw,h average revenue 平均收入;平均收益
qT5q3 A(8 average stock 平均库存;平均存货
Bi:%}8STH average yearly rent 平均年租
]
-iMo4H avoidance of double taxation 避免双重课税
avxr|uk avoidance of tax 避税