A:
>V@-tT"^: A share A股;甲类股份
u!?.vx<qy abatement of tax 减税;减扣免税额
&V$_u#< ABN AMRO Bank N.V. 荷兰银行
BdB/`X* above-the-line expenditure 线上项目支出;经常预算支出
zn&NLsA above-the-line receipt 线上项目收入;经常预算收入
qYZX,
x ABSA Asia Limited 南非联合亚洲有限公司
BftW<1,U^ absolute change 绝对数值变更
i}N'WV`! absolute expenditure 实际开支
([iMOE[D3 absolute guideline figure 绝对准则数字
`Q^G
k{9P absolute interest 绝对权益
*Ibl+ absolute order of discharge 绝对破产解除令
Xa#`VDh absolute profit margin 绝对利润幅度
g:`V:kbY$ absolute value 实值;绝对值
Wcl@H @ absolutely vested interest 绝对既得权益
tM <6c+ absorbed cost 已吸收成本;已分摊成本
PYPs64kNC] absorption 吸收;分摊;合并
!]7Z),s absorption rate 吸收率;摊配率;分摊率
i]a0
" ACB Finance Limited 亚洲商业财务有限公司
kJq8"Klg acceptable form of reciprocity 合理的互惠条件
l_FttN acceptable rate 适当利率;适当汇率
}Zc.rk acceptance agreement 承兑协议
|"?0H# acceptance for honour 参加承兑
[>Z~&cm acceptor 承兑人;接受人;受票人
,*%%BTnR acceptor for honour 参加承兑人
~~,\BhG? accident insurance 意外保险
ir-srVoXy Accident Insurance Association of Hong Kong 香港意外保险公会
(S* T{OgO accident insurance scheme 意外保险计划
ie{9zO<d accident year basis 意外年度基准
kUUeyq accommodation 通融;贷款
v4=9T<[ accommodation bill 通融票据;空头票据
ComVY4, accommodation party 汇票代发人
qd(C%Wk account balance 帐户余额;帐户结余
oOUL<ihe? account book 帐簿
9lNO
~8
account collected in advance 预收款项
PsMoH/+" account current book 往来帐簿
4,!#E0 account of after-acquired property 事后取得的财产报告
Hly2{hokq account of defaulter 拖欠帐目
@~hiL(IR' account payable 应付帐款
j[k&O)A{C account payee only [A/C payee only] 只可转帐;存入收款人帐户
A
'rfoA6 account receivable 应收帐款
Z0s}65BR account receivable report 应收帐款报表
YvL5>; account statement 结单;帐单;会计财务报表
>VM@9Cph account title 帐户名称;会计科目
"VR>nyG% accountant's report 会计师报告
.z4
fJx Accountant's Report Rules 会计师报告规则
=<MSM\Rb accounting and auditing procedure 会计与审计程序;会计与核数程序
n|sP0,$N1 Accounting Arrangements 《会计安排》
EE(1;]d- accounting basis 会计基础
#S)+eH accounting by Official Receiver 破产管理署署长呈交的帐目
HWOs Accounting Circular 《会计通告》
DKnjmZ:J| accounting class 会计类别
_TY9!:&}q accounting date 记帐日期;会计结算日期
{DJ!T accounting for money 款项核算
\]dx;,T Accounting Officer 会计主任
3&:Us|} accounting period 会计报告期;会计期
X|fl_4NC> accounting policy 会计政策;会计方针
K?o( zh; accounting practice 会计惯例
rrbD0UzFA accounting principle 会计准则
|N/Grk4 accounting record 会计记录
GM=r{F
& accounting report 会计报告
SDt)|s
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
F9p'|- Accounting Society of China 中国会计学会
s9+Rq*Qd accounting statement 会计报表
4<[,"<G~3 accounting system 会计制度;会计系统
?-%Q[W accounting transaction 会计事项;帐务交易
L|pMq!@J accounting treatment 会计处理
5&Al accounting year 会计年度
"7}bU_" :s accretion 增值;添加
88x_}M^Fnl accrual 应计项目;应累算数目
Ndq/n21j accrual basis 应计制;权责发生制
I
,8 accrual basis accounting 应计制会计;权责发生制会计
hAX@|G. accrue 应累算;应计
jLo(Uf accrued benefit 应累算利益
>? >@&A/ accrued charges 应计费用
r0t4\d_& accrued cumulative preference share dividend 应累算的累积优先股股息
^=`7]E [p accrued expenses 应累算费用
1=:=zyEEo accrued interest payable 应付利息;应计未付利息
l{ <+V) accrued interest receivable 应收利息;应计未收利息
7.mY@ accrued right 累算权益
CAg~K[ accruing profit 应累算的利润
k8IhQ{@ accumulated fiscal reserve 累积财政储备
sh;DCd accumulated profit 累积利润;滚存溢利
_W]R|kYl$' accumulated reserve 累积储备
E#}OIZ\S accumulation of surplus income 累积收益盈余
#0>??]&r acquired assets 既得资产
}#):ZPTs acquisition 收购;购置;取得
YbAa@Sq@ acquisition cost 购置成本
'/M9V{DD88 acquisition expenses 购置费用
Wd"<u2 acquisition of 100% interest 收购全部股权
l7#5.%A acquisition of control 取得控制权
IlN: NS acquisition of fixed assets 购置固定资产
#$W02L8 acquisition of shell “买壳”
0T,uH acquisition price 收购价
w3l2u1u act of God 天灾
c
I K acting partner 执事合伙人
Z
0&=Lw active market 买卖活跃的市场;交投畅旺的市场;旺市
X.}i9a
6 active partner 积极参与的合伙人
1%Hc/N- active trading 交投活跃
q[?xf3 actual circulation 实际流通
R
6JHRd actual cost 实际成本
I<E~= actual expenditure 实际开支;实际支出
(Yi1U~{: actual income 实际入息;实际收入;实际收益
DR]=\HQ actual market 现货市场
>D]g:t@v actual price 现货价;实际价格
]90BIJ]*c actual profit 实际利润
4^uQB(}Z actual quotation 实盘;实际价位;实际报价
c_"=G#^9@i actual year basis 按实际年度计算
{BV0Y.O actuals 实货
E;v#' actuarial investigation 精算调查
9u[^9tL+D actuarial principle 精算原则
k-it#'ll{x actuarial report 精算师报告
\jA#RF.W Actuarial Society of Hong Kong 香港精算学会
RW"QUT actuarial valuation 精算师估值
vq?Le j actuary 精算师
4# +i\H` ad referendum agreement 暂定协议;有待覆核的协定
WSEw:pln ad valorem duty 从价税;按值征税
hK]mnA[Y ad valorem duty system 从价税制
%lsRj)n ad valorem fee 从价费
lo!^h]iE ! ad valorem tariff 从价关税
P^'TI[\L9 additional allowance 额外免税额
:/A7Z<u, additional amount for unexpired risk 未过期风险的额外款额
Ymvd3> _ additional assessable profit 补加应评税利润
a+mrsyM additional assessment 补加评税
w?#s)z4}g additional commitment 额外承担
*Wj]e% additional commitment vote 额外承担拨款
N!~O~Eo3 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
zSd!n additional dependent parent allowance 供养父母额外免税额
Ww=^P{q\ additional provision 额外拨款
Gxh r0' additional stamp duty 附加印花税
@T.+:U@S additional tax 补加税罚款;补加税款
x-nO; L-2p Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
d#8 n<NM adjudged bankrupt 被裁定破产
-v %n@8p adjudicated bankrupt 裁定破产人
px${
"K< adjudication fee 裁定费;评定印花税额手续费;评估契据费
.9NYa |+0 adjudication of bankruptcy 裁定破产;宣告破产
n2A
;
`= adjudication of insolvency 裁定无力偿还债务
k\76`!B adjusted actual 经调整的实数;调整后的实数
}G/!9Zq adjusted current assets 经调整的流动资产;调整后的流动资产
UaCfXTG adjusted figure 经调整的数字;调整后的数额
c-VIp A1 adjusted liabilities 经调整的负债;调整后的负债
RCqd2$K"J+ adjusted loss 经调整的亏损;调整后的亏损
A3mvd-k 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
=\`iC6xP} adjusted profit 经调整的利润;调整后的利润
/@ww"dmqU adjusted surplus 经调整的盈余额;调整后的盈余额
y5{Vx{V"Q adjusted value 经调整的价值;调整后的价值
LWdA3% adjustment 调整;修订;理算〔保险〕
-DuI
6K adjustment centre 调剂中心
'fjouO adjustment lag 调整过程的时间差距;调整时差
[s{ B vn
adjustment mechanism 调整机制
<N{wFvF adjustment of loss 亏损调整
q0C%">>1# adjustment process 调整过程;调整程序
d/Sw.=vq adjustment range 调整幅度
(S~kNbIa administered exchange rate 受管制汇率
r03%+: Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Q}9!aB, administration expenses 行政费用
|:w)$i& * administration fee 手续费;行政费
I>EEUQR/$H administration in bankruptcy 破产管理
^UCH+Cyl administration order 遗产管理令
G^|!'V administrator 管理人;遗产管理人
vf5q8/a administrator of the estate 遗产管理人
baoyU#X9 admission of debt 债项承认书
+)hxYLk&I admission of proof 接纳债权证明
uf^HDrr<L advance 放贷款项;垫付款项;预支款项;预付款项
`r'$l<(4WV advance account 暂支帐目;预付款帐户
xx@[ecW advance compensation 预付补偿金
hmkm^2 advance from shareholder 股东垫款
,njlKkFw^Z advance pending reimbursement 预支以待日后付还
9OYyR advanced economy 先进经济体系
boq=@Qh advancement 预付;预付财产
l6*MiX]q advances warrant 垫款令
1}_4C0h\' advancing 贷出
b>2{F6F adverse balance 逆差
UgLFU# adverse exchange 逆汇
A.vf)hO advertisement addressed to shareholders 在报章刊登的致股东通告
PI.Zd1r advice for collection 托收通知书
QWc,JCu advice of drawing 提款通知书;汇票通知书
xa'^:H $X advice of payment 付款通知
*Z$W"JP Advisory Committee [Securities and Futures Commission]
yJ/YK 谘询委员会〔证券及期货事务监察委员会〕
|}? H$d Advisory Committee on Diversification 经济多元化谘询委员会
+
\]-" affidavit 誓章;遗产申报誓章
sW-0G$,| affidavit of no receipt 述明无收款的誓章
<Umr2Vw- affiliate 联号;联营公司;附属公司
K491QXG affiliated company 附属公司;联号;联营公司
XV}}A^ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
5sANF9o! affordability 负担能力
%:s+5*SKe African Development Bank [AfDB] 非洲开发银行
*_Vv(H& after-acquired property 事后取得的财产
)@ofczl6 after-hours dealing 市后交易
[Tl66Eyl after-tax profit 税后盈利;税后利润;税后溢利
;W T<] agency agreement 代理协议
C
:An agency expenses 代理机构的开支
! 1Hs;K agency fee 代理费
?fN6_x2e3 Agency Law 《代理法》
5 JlgnxRq agent 代理人;承销人
mlxtey6H3 agent of company 公司代理人
Y&1N*@YP agent's fee 代理人费;经纪费
3G[|4v?[<_ aggregate 总计;总数;总体数字
"=w:LRw aggregate amount 总款额;总额
Er;q s *f aggregate assets and liabilities 总体资产与负债
NLr a"Z aggregate at constant price 按固定价格计算的总体数字
^Ze(WE) aggregate demand 总需求
&~Y%0&F,& aggregate gross position 总持仓量
qm"SN<2S* aggregate limit 总限额
ufe|I aggregate of salaries tax 合计薪俸税
p+8o'dl8= aggregate performance 总体表现;总体业绩
x`c7*q% aggregate supply 总体供应
Gy[anDE& aggregate surplus 总盈余
YKz#, aggregate total 整体总额
-K lR":
aggregate value 总值;合计价值
tz8fZ*n aggregated basis 合计基准
{
"M2V+ep aggregated net chargeable income 合计应课税入息实额
Ph%{h" aggregation 合并计算;合计;总和
MhR` aggregation of incomes of husband and wife 夫妇入息合并计算
{?Nm"# aggregation of property 财产的总和
c9G%;U) agio 差价;贴水
S]ayH$w\Q 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》
_|4R^*/4 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
O\ _ro. 《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》
%Z4*;VwQ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
I`(53LCqo 《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》
Gh/nNwyu< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
;<q2 《香港政府和大韩民国政府关于相互促进和保护投资协定》
1a/C(4_k agreement for a settlement 授产协议
PJ;WNo8 agreement for assignment 转让协议
vQ*RrHG?c agreement for sale 售卖协议;买卖协议
AmHj\NX$ agreement for sale and purchase 买卖协议
SzIzQR93& agreement for the payment of interest 支付利息协议
q01 L{~>bz agreement for the repayment of money 还款协议
:{N*Z }] agreement of reinsurance 再保险协议
"b~C/-W I Agricultural Bank of China 中国农业银行
+WAkBE/ air passenger departure tax 飞机乘客离境税
YHO}z}f[! Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
$K!Jm7O\ airport tax 机场税
~N i alcohol duty 酒精税
o5p{ O>D[z alienation 让与;让渡;转让
1&! i:F# alimony 生活费;赡养费
SGSyO0O All Ordinaries Index [AOI] 所有普通股指数
qF4tjza;k all risks 全险;综合险
.n1&Jsey All Sales Record for Stock Market 《股票市场成交报告》
*ma
w`1 Allied Capital Resources Limited 新联财务有限公司
pJvPEKN all-items index [Consumer Price Index] 总指数〔消费物价指数〕
eM_;rM Cr} allocation letter 拨款信件
4P[MkMoC allocation of fund 分配款项;预留款项
)M.s<Y allocation of profit 利润分配;溢利分配
<zR{'7L/ allocation warrant 拨款令
},j |eA/W allotment 分配;配股
m_*wqNFA6 allotment notice 股份配售通知;配股通知
dkz%
Y] allotment of shares 股份分配
ed`"xm allowable 可获宽免;免税的
3!b
$R?kZ allowable business loss 可扣除的营业亏损
".
tW5O> allowable expenses 可扣税的支出
pdRM%ug allowance 免税额;津贴;备抵;准备金
Nna.N U1 allowance for debts 债项的免税额
JyZuj>`
6 allowance for depreciation by wear and tear 耗损折旧免税额
UP^8Yhdo allowance for funeral expenses 殡殓费的免税额
La )M allowance for inflation 为通货膨胀而预留的款项;通胀准备金
":$4/b6 allowance for repairs and outgoings 修葺及支出方面的免税额
>9!J?HA allowance to debtor 给债务人的津贴
GZ~Tl0U alteration of capital 资本更改
v']_) alternate trustee 候补受托人
T4]2R amalgamation 合并
gMI%!Y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
%jzTQ+.%]^ ambit of charges 征税范围;收费范围
4`Ud\Jm[s amended valuation 经修订的估值
3A!a7]fW American Commodities Exchange 美国商品交易所
gSwV:hm American Express Bank Limited 美国运通银行
-}%J3j|R: American Stock Exchange 美国证券交易所
uK@d?u!`
amortization 摊销
4W"A*A amount due from banks 存放银行同业的款项
KM wV;r amount due from banks abroad 存放海外银行同业的款项
M5h
r0R{ amount due from holding companies 控股公司欠款
&^"Ru?MK amount due from local banks 存放本港银行同业的款项
zuLW'a6F- amount due to banks 银行同业的存款
;[::&qf amount due to banks abroad 海外银行同业的存款
0~fjY^( amount due to holding companies 控股公司存款
!b+4[xky amount due to local banks 本港银行同业的存款
gS~H1Ro amount due to outport banks 外埠银行同业的存款
#@B"E2F amount for note issue 发行纸币的款额
Cjf[]aNJe` amount of bond 担保契据的款额
nZbI}kcm amount of consideration 代价款额
i]r(VKX amount of contribution 供款数额
f256;3n amount of indebtedness 负债款额
J
_O5^=BP amount of principal of the loan 贷款本金额
ww^\_KGu7 amount of rates chargeable 应征差饷数额
G1z*e.+y amount of share capital 股本额
J=^IS\m amount of sums assured 承保款额
==[=Da~ amount of variation 变动幅度
syR"p,3EC amount of vote 拨款数额
i\6CE| amount payable 应付款额
'(5GRI< amount receivable 应收款额
`3F#k[IR Amsterdam Stock Exchange 阿姆斯特丹证券交易所
o^@"eG$, analysis 分析
*SNdU^! ancillary risk 附属风险
vN{@c(=g annual account 周年帐目;周年帐目报表;年度决算;年结
P$ o bID annual accounting date 年结日期
p/<DR| annual allowance 每年免税额;年积金;年度津贴;年津
W'@|ob annual balance 年度余额
">bhxXeiN annual disposable income 每年可动用收入
7'IIB1v.\ annual estimates 周年预算
V\Cl""`XN annual fee 年费
I`0-q?l annual general meeting 周年大会
Ks%0!X?3q annual growth rate 年增率;每年增长率
l53i
{o annual long-term supplement 长期个案每年补助金
L0wT :x* annual pensionable emolument 可供计算退休金的年薪
%l7[eZ{Y annual report 年报
#3rS{4[ Annual Report on the Consumer Price Index 《消费物价指数年报》
BmX'%5ho annual return 周年报表;周年申报表;每年报税表格
Pzso^^g Annual Return Rules 《周年报表规则》
x?wvS]EBg annual review of consumer prices 每年消费物价回顾
t*(bF[? annual roll-forward basis 逐年延展方式
7S{qo&j' annual salary 年薪
/w?e(v< annual statement 年度报表;年度决算表
!vwio! 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
*k LFs|U annuitant 年金受益人
L)JB^cxf annuity 年金
y*iZ;Bv j annuity contract 年金合约
!zE{`Ha~ annuity on human life 人寿年金
eS8(HI6{^ antecedent debt 先前的债项
8Rj5~+5 ante-dated cheque 倒填日期支票
Ixxs( anticipated expenditure 预期开支
g"P%sA/E+ anticipated net profit 预期纯利
P~\rP6
; anticipated revenue 预期收入
I0}.! anti-inflation measure 反通货膨胀措施
Av.tr&ZNb anti-inflationary stance 反通货膨胀立场
z0}j7ns] apparent deficit 表面赤字
uuY^Q;^I* apparent financial solvency 表面偿债能力
PF~@@j apparent partner 表面合伙人
VIp|U{ application for personal assessment 个人入息课税申请书
s>>&3jfM application of fund 资金应用
At.&$ t application to release as liquidator and to destruct the books of accounts and documents
.RxT z9( 申请免除清盘人职务及毁灭帐簿与文件
w0BphK[ appointed actuary 委任精算师
pQa51 nc appointed auditor 委任核数师;委任审计师
<j'K7We/tP appointed trustee 委任的受托人
D:@W*, appointer 委任人
X?_rD'3 apportioned pro rata 按比例分摊
"|3I|#s apportionment 分配;分摊
8:TX9`, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
SP%X@~d apportionment formula 分摊方程式
QEJu.o apportionment of estate duty 遗产税的分摊
tYD8Y appraisal 估价;评估
"^4*,41U appreciable growth 可观增长
[edF'7La appreciable impact 显着影响
[5P-K{Ko appreciable increase 可观增长
mE<_oRM) appreciation 增值;升值
']nIa7 appreciation against other currencies 相对其他货币升值
t utk*|S appreciation of the exchange value of Hong Kong dollar 港元汇值上升
*Dg@fxCQ appreciation tax 增值税
t1Ts!Q2 appropriation 拨款;拨用;拨付
s-CAo~, appropriation account 拨款帐目
Gld~GyB\k Appropriation Bill 拨款法案
:qo[@ x{ appropriation-in-aid system 补助拨款办法
q'jOI_b approved assets 核准资产
RE t&QP approved basket stock 认可一篮子证券
&y_t,8>5 approved budget 核准预算
IUOf/mM5 approved charitable donation 认可慈善捐款
=zn'0g,J4 approved charitable institution 认可慈善机构
2O kID
WcM approved currency 核准货币;认可货币
I=L["] approved estimates 核准预算
^(;x-d3 approved estimates of expenditure 核准开支预算
P`Zon approved overseas insurer 核准海外保险人
sV"tN2W@ approved overseas trust company 核准海外信托公司
Vg$d|m${ approved pooled investment fund 核准汇集投资基金
<Y)14w% approved provident fund scheme 认可公积金计划
5RLO}Vn] approved provision 核准拨款
8O^x~[sQ approved redeemable share 核准可赎回股份
b()8l'x_|K approved regional stock 认可地区性证券
"W5MZ approved retirement scheme 认可退休金计划
C@-Hm approved subordinated loan 核准附属贷款
0L>3i8' arbitrage 套戥;套汇;套利
Qy:yz arbitrageur 套戥者;套汇者
l4RqQ+[KA; arbitrary amount 临时款项
8$-MUF, arrangement 措施;安排;协定
|co#X8J arrears 欠款
/>xEpR3_A arrears of pay 欠付薪酬
yD<#Q\, arrears of revenue 逾期未收税款;逾期未收的帐项
gxhp7c182 articles of association 组织章程;组织细则;组织章程细则
fS}Eu4Xe Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
E]q>ggeNH ascertainment of profit 确定利润
GIlaJ!/ "Asia Clear" “亚洲结算系统”
~T}D#} Asia Commercial Bank Ltd. 亚洲商业银行有限公司
G:e=9qTf Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Ow-ejo Asian Development Fund [ADF] 亚洲发展基金
*l d)nH{ Asian dollar bond 亚洲美元债券
Rc)]A&J Asian dollar market 亚洲美元市场
U,b80%k: Asian dollar rate 亚洲美元利率
VsA_x Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
5JOfJ$(n Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.x$V~t asked price 沽盘;喊价;索价;卖方报价
og$dv
23 assessable income 应评税入息
@yGnrfr assessable loss 应评税亏损
B)/&xQu assessable profit 应评税利润
@%g:'^/ assessable value 应评税值
T \34<+n1N assessed profit 估定利润
e[k\VYj[ assessed value 经评估价值
#NT~GhWFf assessment 评税;评定;估价;评税单
Rq15AR assessment number 评税编号;估价编号
em'3 8L|( assessment of additional tax 补加税评税
SMvlEj^ assessment of performance 业绩评估;实绩评价
pe[huYE Assessor 评税主任
wOUCe#P|r asset price bubbles 资产价格泡沫
heF'7ezv# asset-backed securities 具资产保证的证券
KXTk.\c assets accretion 资产增值
~ DLxIe assets and liabilities 资产与负债
\R&ZWJKh assets betterment statement 资产递增表;资产改进表
!@gjIYq_Y assets lending 实物放款;有抵押贷款
P,S!Z&! assets of the company passing on the death 死者去世时转移的公司资产
j; /@A
lZl assets pledged as security for liabilities 用作负债抵押的资产
(|W6p%( assets portfolio 资产投资组合
&}gH!5L m assets price 资产价格
$xvwnbq#y assets quality 资产质素
D{]w+ assets realization 资产变现
{w>ofyqfp& assets refinancing arrangement 资产再集资安排
2QHu8mFU assets securitization 资产证券化
*[nS*D\: assets situated outside Hong Kong 在香港以外地方的资产
W[!bF'-10 assets stripping 削减资产;拆卖资产
#SLiv assets value 资产值
9MRe? assignee 承让人
yj,+7[) assignment 转让;转让书;转让契
sN[q.M? assignment of interest 权益转让
Qe[ai?iJkt assignment of letters patent and trade mark 专利证书及商标转让
O6-"q+H) assignment of property 物业转让;物业转让书
Sr10ot&ox assignment right 转让权
1
xr mmK assignor 转让人
bxz6
>> associate 有联系的人;有关连人士;相联者;合伙人;联系人
{flxZ} Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
[:Odb?+ `F associate member 附属会员
.dBW{|gN associated body corporate 相联法人团体
$>~4RXC associated company 相联公司;联属公司
)Z?\9'6e4 associated corporation 相联法团
+]Bx4r?p Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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^g0L 公认会计师公会〔英国〕
wd:SBU~f5* Association of Futures Exchange Brokers 香港期货经纪协会
. =A| Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
cMt
, 80 association of underwriters 承保人组织
n@e|PWu assumption of control 接管
VN4H+9E assurance 担保;保险;转易;转易书
QEL3b4Vm assurance of interest 权益的转易
WAw} ?&k at 19XX price 按一九XX年价格计算
$uNYus^vS at a discount 按赔价计算;按贴水价格计算;打折扣
g|3FJA/ at a premium 按溢价计算;按升水价格计算
DOo34l6# at call 通知付款;按通知
-,xsUw4 at constant market price 按固定市价计算
x: Tm4V{ at constant price 按固定价格计算
tdRnRoB at cost 按成本计算
h "r)z6Q/ at current market price 按当时市价计算;按现时市价计算
V@>s]]HMq# at current price 按当时价格计算;按现时价格计算
_q\w9gN at factor cost 按要素成本计算;按生产要素成本计算
?<$DQ%bf at money-of-the-day price 按付款当日价格计算
HQ8;d9cGir at or better 按指定或较佳价位〔买卖指令〕
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#V_jK at par 按面值计算;平价
t?kbN\, at sight 见票即付
4~{q=-]V at the close 按收市盘
ddjaM/.E at the opening 按开市盘
a)8M'f_z attestation 见证;见证条款
('p~h-9Vi at-the-money option 平价期权
Ik|nL#JH] attorney 受权人;受托代表人
'%9e8C| attornment 新拥有人承认书
NvfQa6?; attributable profit 可归属利润
3+jqf@ fO attributable share value 可归属股份价值
1vBXO bk Auckland Stock Exchange 奥克兰证券交易所
j kIgEF2d* auction 拍卖
5Y97?n+6 auctioneer 拍卖商
13P8Zmco audit 审计;核数
i/UHDqZ Audit Commission 审计署
;HeUD5Nt6F Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
WY%'ps_]< 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〕
9rmOf Jo: audit review 帐目审查
vN%SN>=L< Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
*G#W],~0 audited account 审计帐目;经审计的帐目
v 5GV"qY audited annual account 经审计的周年帐目
Wf=D'6w audited balance sheet 经审计的资产负债表
Ie~#k[X auditor 核数师;核数主任;审计师
!7lS=D(? auditor's certificate 核数师证明书;审计师证明书
W`^Zb[ auditor's report 核数师报告;审计师报告
bgjo_!J+Pp Aussie bond 澳元债券
}Z_w8+BZ austerity budget 紧缩预算
n15F4DnP Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
TnqspS2;R Australia All Ordinaries Index 澳洲所有普通股票指数
Ln})\
UDK) Australian Dollar [AUD] 澳元
bi bjFg Australian Options Market 澳大利亚期权市场
T0ebW
w Australian Securities Commission 澳洲证券事务监察委员会
/K"koV; Australian Society of Certified Practising Accountants 澳洲执业会计师公会
nDSmr Australian Stock Exchange 澳大利亚证券交易所
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$S Austrian Schilling [ATS] 奥地利先令
7N/v authentication 认证;鉴证
SAt{At authority to purchase 委托购买证;委购书
Uzb~L_\Rmt authorization 认可;核准;授权;授权书
uf (`I authorization by direction 指示授权
dw8Ce8W authorization by instruction 指令授权
<$LVAy"RD authorization by warrant 令状授权
!K#Q[Ee authorization of unit trust 单位信托的认可
!PI& y authorized agent 指定代理人
?1Lzbou authorized capital 法定资本
bBBW7',[a authorized clerk 出市员
((TiBCF4 authorized dealer 认可交易商
1;R1Fj& authorized financial institution 认可财务机构
X/fk&Cp authorized fund 认可基金
W|o LS authorized fund house 获授权的基金公司;认可基金公司
N*N@wJy:5 authorized institution 认可机构
.AOf-a authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
pDO&I]S`q0 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
8o-*s+EY"& authorized insurer 获授权保险人;获认可承保人
0 V:z(r authorized investment 特准投资项目
b/='M`D}#G authorized person 获授权人
r<38; a authorized representative 获授权代表
0!YB.=\{_q authorized share capital 法定股本
z^to"j automated quotation system 自动报价系统
't:|>;Wx Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
#8G(r9 自动交易系统〔香港期货交易所有限公司〕
sG`:mc~0 automatic adjustment mechanism 自动调整机制
&y/ automatic adjustment system 自动调整系统
^b=9{.5 Automatic Clearing House 自动票据交换所
tY^ MP5* automatic exchange rates accumulation system 自动化汇率累集系统
KPIc?|o/6 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
M/XxiF automatic teller machine [ATM] 自动柜员机
YoV^Y&:9< autopay 自动转帐
p}%T`e=Z9 available assets 可用资产
I6d4<#Q@L available fiscal reserve 现存财政储备
gz-X4A" available profit 可用利润
g/&`NlD Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
Sdl1k+u average 平均;平均数;海损
z;GR(;w/ average basic salary 平均基本薪金
G:NI+E"] average consumer expenditure 平均消费开支;一般消费开支
F3$@6J8<[z average cost 平均成本
b13XHR)0 average cost of land production 增辟土地平均成本
1@*qz\ YY average daily turnover 平均每日成交额
IKx]?0sS average daily wage rate 平均每日工资率
1Uz sw average expenditure pattern 平均开支模式
$Cw>
z^}u average growth rate 平均增长率
J0@<6~V6o average net fixed assets 固定资产平均净值
<u2rb6 average of relatives 相对价格平均数
E_-3G<rt average price 平均价格
{//;GC* average propensity to consume 平均消费倾向;一般消费倾向
MYgh^%w: average propensity to save 平均储蓄倾向;一般储蓄倾向
tJ>|t hk average rate 平均率
}!=}g|z#| average revenue 平均收入;平均收益
#p@8m_g average stock 平均库存;平均存货
[jb3lO$Xa average yearly rent 平均年租
v0762w avoidance of double taxation 避免双重课税
%$K2$dq5 avoidance of tax 避税